CPE Catalog & Events

Factors business owners should take into account when choosing a retirement plan SIMPLE plans Simplified employee pension plans 401(k) plans Defined benefit plans Ensuring eligible employees are covered Employees’ impact on choice of plan Ongoing compliance requirements Establishing a plan after the tax year end Changes to safe harbor 401(k) plans Pooled employer plans

Objectives of financial statement preparation, compilation, and review engagements SSARS No. 21, Clarification and Recodification Components and characteristics of financial statement preparation, compilation, and review engagements Accepting and planning financial statement preparation, compilation, and review engagements Overview of SSARS No. 22–25

Frequently missed issues in compilation and review engagements as noted by peer reviewers Understand how to comply with AR-C 100 on International Standards and AR-C 120, Compilations of Proforma Information Introduction to attestation standards (AT) Performing attestation examination engagements Performing attestation review engagements Performing Agreed Upon Procedures

SSARS No. 21, Clarification and Recodification, and updates to SSARS No. 21 due to the issuance of SSARS No. 23, Omnibus Statement on Standards for Accounting and Review Services SSARS No. 22, Compilation of Pro Forma Financial Information SSARS No. 24, Omnibus Statement on Standards for Accounting and Review Services -- 2018 SSARS No. 25, Materiality in a Review of Financial Statements and Adverse Conclusions  SSARS No. 26, Quality Management for an Engagement Conducted in Accordance With Statements on Standards for Accounting and Review Services Sample comprehensive engagement work programs for preparation, compilation and review engagements Reporting and disclosure illustrations for each level of service, including attesting on personal financial statements, prescribed form, special purpose framework and other engagement variations Other communication requirements, such as sample engagement letters and management representation letters

SSARS No. 21, Clarification and Recodification, and updates to SSARS No. 21 due to the issuance of SSARS No. 23, Omnibus Statement on Standards for Accounting and Review Services SSARS No. 22, Compilation of Pro Forma Financial Information SSARS No. 24, Omnibus Statement on Standards for Accounting and Review Services -- 2018 SSARS No. 25, Materiality in a Review of Financial Statements and Adverse Conclusions  SSARS No. 26, Quality Management for an Engagement Conducted in Accordance With Statements on Standards for Accounting and Review Services Sample comprehensive engagement work programs for preparation, compilation and review engagements Reporting and disclosure illustrations for each level of service, including attesting on personal financial statements, prescribed form, special purpose framework and other engagement variations Other communication requirements, such as sample engagement letters and management representation letters

Final regulations – bonus depreciation and §1031 exchanges Technical correction Rev. Proc. 2019-13 – use it or stand to lose second-year depreciation deductions for luxury automobiles What are the components for real estate depreciation? A new SUV or sedan? A study of depreciation alternatives Permanency in §179 depreciation rules? How to maximize its use; when to use it; and what property qualifies Sale of property and the depreciation recapture rules (§§1245, 1250, unrecaptured §1250 gain for real estate, §291 for corporations) How to depreciate like-kind exchange property May §121 and §1031 apply to the same transfer of property? Reacquired installment sale property – calculating potential gain and new basis Understanding §197 amortization issues; how to handle intangible asset costs Depreciation issues, tax-deferred exchanges, personal property converted to business property, and an overview of home sale exclusion Guide for compliance and planning issues Cases and rulings of depreciation and amortization issues and how they impact clients, along with the useful planning opportunities

Overall landscape of the construction industry GAAP and recent changes affecting the construction industry The Revenue Recognition Standard and its impact on the construction industry The unique relationship between the contractor and the surety The lease FASB ASC and its impact on the construction industry

Overall landscape of the construction industry GAAP and recent changes affecting the construction industry The Revenue Recognition Standard and its impact on the construction industry The unique relationship between the contractor and the surety The lease FASB ASC and its impact on the construction industry

Overall landscape of the construction industry GAAP and recent changes affecting the construction industry The Revenue Recognition Standard and its impact on the construction industry Unique audit and review issues with construction contractors The unique relationship between the contractor and the surety Tax compliance issues facing construction contractors, including CTA reporting Ongoing and new tax issues for construction contractors Going concern disclosures and their importance to the construction industry The lease FASB ASC and its impact on the construction industry 

Contract formation The necessary components of an enforceable contract Common defenses to enforcement Legal capacity requirements Contract interpretation

Economic update Leadership and management changes as a result of the pandemic Managing for productivity Metrics and benchmarking Social media's place in our organizations

Economic update Leadership and management changes as a result of the pandemic Managing for productivity Metrics and benchmarking Social media's place in our organizations

Why forecasts and budgets are frequently wrong: behavioral finance; improper goal setting, games, continuing the status quo, traditional budgeting techniques Incorporating strategy into budgets: improving measurement systems; common errors, developing strategies and appropriate measurements Expanding the budgeting framework: rolling forecasts; mission-based budgeting, zero-based budgeting, post-completion evaluations, contingency planning, black swan events, identifying improvements Big data: definition, challenges, goals, current uses/examples, sources of information Analytical tools: ration analysis, benchmarking, Pareto analysis, trend analysis, regression, simulation, dashboards

Changing Role of Financial Professionals: Priorities Change in mission Valued-added actions Strategic Measurements: Common errors and guidelines for improvement Balanced scorecard Strategy development and implementation Budgeting basics and next steps Risk Management: Recent lessons, including Black Swan events Defining Enterprise Risk Management (ERM) Implementation Developing a Financial Leadership Pipeline: Changing employment environment Retaining the right employees Compensation Hiring process Capital Projects: Types of projects Factors affecting capacity Valuation techniques Cash management M&A Activity: Current environment Controller’s role Strategic questions Sample transactions Due diligence Implementation Introducing Improvements/Innovation: Getting started Establishing an environment Potential first projects Organizational structure

Recent trends: M&A activity; contributing factors/reasons for current levels; examples of recent transactions; IPOs (Initial Public Offering) and SPACs (Special-Purpose Acquisition Company); strategic spin-offs/splits; internal venture capital activities; incubators Expanded role of financial professionals: establishing strategy; valuation techniques; execution plan; due diligence; sources of industry information; goodwill; post-completion evaluations Negotiations: Improving your communication skills; establishing an environment for success; list of dos and don’ts Alliances and outsourcing: steps to forming an alliance; examples of recent alliances; determining if outsourcing (short and long-term) is correct for your organization; steps to improve results

Rethinking Risk Management: Historic view Challenges Rules Recent lessons Required skills Sources of Risk: Economy Competitors Operations Investments Strategy Compensation Routine practices Unethical behavior. Enterprise Risk Management (ERM): Defining ERM Areas of focus Implementation Planning for disasters Business continuity Contingencies Analytical Tools: Post-completion evaluations Simulation Z-score Hedging Brainstorming Mind mapping Delphi technique

Commencement of a corporate bankruptcy proceeding Protections provided to Chapter 11 and 7 debtors under the Bankruptcy Code Key procedural aspects of bankruptcy The automatic stay Differences between Chapters 7 and 11 bankruptcy cases How a debtor liquidates under Chapter 7 Proofs of claim Chapter 11 plans of reorganization Litigation that can arise during bankruptcy Creditor committees Bankruptcy trustees Avoidable preferences and fraudulent transfers Special rights afforded to landlords and secured creditors

The fundamentals of DAX and its role in Power BI Complex DAX functions and formulas for creating sophisticated measures Time-based functions to analyze data over different periods Techniques for ensuring accuracy and reliability in your DAX measures Employing PivotTables in Power BI to test and confirm the effectiveness of DAX measures

Overview of Power BI Report Builder, its interface, and integration with the Power BI ecosystem Techniques for setting up professional layouts, including headers, footers, and managing pagination Connecting to various data sources and preparing data for reporting Utilizing Power BI’s visualization tools for impactful data presentation Subreports, drill-through capabilities, and dynamic expressions Guidelines for publishing reports to the Power BI service and sharing them with relevant stakeholders

The layout, tools, and features of Power BI Desktop The online environment of Power BI for report creation How to integrate Power Pivot models into Power BI for more complex data analysis The step-by-step process to create compelling visuals and understand the importance of visual context in data storytelling The variety of visuals available in Power BI and their appropriate applications The advanced features of Power BI Desktop that enhance data manipulation and visualization capabilities How to create dynamic and interactive reports that engage and inform Uploading and managing reports on PowerBI.com for wider access and collaboration