CPE Catalog & Events

Relevant sections of SSARS No. 21, Clarification and Recodification Updates to SSARS No. 21 guidance due to issuance of SSARS Nos. 22, 23 and 24 Proposed changes to the SSARS guidance Comprehensive sample engagement work programs for preparation and compilation engagements Prescribed form, specified line item, pro forma and other engagement variations Complete illustrations of relevant engagement letters, reporting and other required communications for preparation and compilation engagements SSARS No. 21 implementation issues and peer review feedback

May 2024: Foreign-Owned Real Estate Holding Structures: Corporate Structures In Depth June 2024: Foreign-Owned Real Estate Holding Structures: Trust Structures in Depth July 2024: Foreign-Owned Real Estate Holding Structures: Fixing Problems August 2024: Foreign-Owned Real Estate, the Ownership Phase: Income Taxation September 2024: Real Estate Disposition Case Study: Sale of a California Personal Residence -- Taxation, Withholding, Tax Returns October 2024: Preparing an Expatriation Income Tax Return and Form 8854 November 2024: What Kind of Trust is This? Foreign/Domestic, Grantor/Non-grantor, Simple/Complex January 2025: Foreign Grantor Trusts: Taxation, Tax Compliance and Use Cases February 2025: Foreign Non-grantor Trusts: Taxation, Tax Compliance and Use Cases March 2025: Foreign Non-grantor Trust Distributions to U.S. Beneficiaries

Set up an in-cell drop-down list of budget methods Change the calculations in the cells based on the selected budget method Use names in worksheets

Key requirements, options and disclosures related to each of the basic financial statements The reporting of functional and natural expense information Requirements related to providing liquidity and availability of financial assets information Core not-for-profit requirements related to conditional and unconditional contributions, promises to give, contributed services, net assets, special events, the classification of expenses and more The impact of FASB ASC 842, Leases, on not-for-profits

Overview of the law that authorizes the IRS to reward whistleblowers who submit information leading to recovery Review of the whistleblower claim process Criteria for eligible claims Case studies of significant claim recoveries paid by the IRS to whistleblowers Issues underlying whether a practitioner should ever act as the whistleblower Addressing delays inherent in the whistleblower claim process The structure and role of the Whistleblower Office Best practices for the submission of a good whistleblower claim Working with other governmental divisions in processing whistleblower claims A brief overview of other, non-IRS whistleblower claims

Latest state of the economy Expense control that works Understanding our changing workforce and working environment Financial risk analysis Enterprise risk management Improving bank relationships

Challenges of marketing CPA firms Developing marketing strategy Elements of a marketing plan Example: CPA firm marketing plan Marketing regulatory/AICPA issues Picking the right marketing channels Marketing channel statistical analysis Developing marketing metrics

Financial planning pyramid What to consider when picking an entity Single member LLC vs. sole proprietorship Corporations - S vs. C Double taxation

Understanding today's cybersecurity risks Identifying major cybersecurity risks Implementing specific steps to reduce risk

Understanding who millennials are and what distinguishes them from other sectors of the workforce Changes millennials seek in the workplace Suggestions on engaging and developing millennials Best practices by organizations who have successfully integrated millennials Expectations as to learning, development and training Work environments and schedules School to work transitions Views on salary, benefits and corporate ethics Whether millennials' expectations are significantly different from any other generation Strengths millennials offer which set them apart from others Common myths pertaining to millennials Definitions of success

Recently issued FASB Accounting Standards Updates, the PCC Update and items on the FASB's Technical Agenda Leases - Topic 842 Review of SAS No. 142 - Audit Evidence Recently issued SASs and other AICPA activity Detailed review of SAS No. 145 Other important A&A practice matters

Applicable provisions of SECURE Act 2.0 Key features for choosing a retirement plan for a small business Key questions an advisor must ask a small business owner to help determine which retirement plan is suitable for their business Key questions an advisor must ask a small business owner to help ensure compliance with a SEP IRA or a SIMPLE IRA How SEP and SIMPLE IRAs benefit the small business owner How SEP and SIMPLE IRAs benefit employees of small businesses The tax benefits that help to offset the cost of employer contributions How to determine which business is eligible to adopt a SIMPLE IRA How to determine which employees must be covered

ASU No. 2016-02, Leases (Topic 842) Overall lease accounting guidance Lessor Accounting 101 Lessee Accounting 101 Detailed review of accounting by lessees and lessors Sale and leaseback transactions Transition guidance Other operational issues Recently issued updates to the lease accounting guidance FASB guidance on accounting for COVID-19-related rent concessions Feedback from the public company adoption of Topic 842

Tips for improving efficiency with QuickBooks and QuickBooks Online Better reporting when working in QuickBooks environments Tips for cleaning up QuickBooks and QuickBooks Online instances Managing inventory more effectively when working with QuickBooks and QuickBooks Online

How the application of policies and employment laws within the workplace can reduce employee complaints and protect your company from claims of discrimination or wrongful behavior Examining wage and pay practices, FMLA examples and other challenging workplace questions, to insure actions are consistent with laws/policies Key functions of employment including recruitment, interviewing and selection

Taxpayers who do not file gift tax returns but should The annual exclusion rules for gifts to trusts including required Crummey notices What should be disclosed on the return for purposes of running the statute of limitations The reporting of installment sales and split-interest Valuations and valuation discounts for gifts of closely held businesses The utilization of Generation Skipping Transfer Tax and the related automatic allocation rules Reporting the use of a deceased spouse's unused exclusion exemption amount (DSUEA) A line-by-line explanation of Form 709

Exploring AI applications in accounting and finance Understanding AI features in everyday tools Embracing the future: AI's impact on finance and accounting

Applicability of the use of ASC 820 The "exit price" approach Examples of market, cost and income approaches to estimating fair value Use of Level 1, 2 and 3 inputs in determining fair value