CPE Catalog & Events

Ethical duty to safeguard employee, client, and litigant data Common threats, including phishing, ransomware, and bad password management Security management of business and personal electronic devices Best practices for creating and securing passwords Insight into how our personal information is exploited in our daily lives

Bonus depreciation for acquisitions and construction History of qualified property categories and QIP The CARES Act and related Rev. Procs.  Section 179 expensing Energy incentives  The tangible property regulations 1031 exchanges Strategic hierarchy 

Understanding the risk-based program selection approach to identifying major programs The four-step major program determination process How to identify ”not low-risk type A programs” and “high-risk type B programs”

The overall purpose of the Form 8-K Triggering events for filing the Form 8-K Filing deadline for the Form 8-K

Recall the general disclosure requirements relating to risks and uncertainties Be aware of the additional disclosure requirements required by Regulation S-K for public business entities that file reports with the SEC

Relevant literature Communications to those charged with governance Internal controls communications to management and those charged with governance

Relevant literature Communications to those charged with governance Internal controls communications to management and those charged with governance

Overview of uncertainties, contingencies, litigation, claims and assessments and related disclosures Auditing managements assumptions in making the going concern evaluation Evaluating substantial doubt about an entity’s ability to continue as a going concern for a reasonable period of time as defined in professional standards.

What stock options are and why they are growing in popularity How stock options work, including the process of conveyance and vesting How to exercise stock options and the implications from doing so The risks associated with stock options and how to manage exposure Tax consequences and updates regarding stock options Strategies for selecting the best time to exercise stock options The difference between the two types of stock options: non-qualified and incentive The basic terminology relevant to owning and exercising options

The 20 common law factors in a worker classification audit that are used to distinguish an employee from an independent contractor How disgruntled independent contractors can use IRS Form 8919 against a former employer When and how to use §530 as a defense in worker classification audits What is "industry practice" for §530 purposes Common sense steps that will avoid the recharacterization of workers treated as independent contractors to employees The IRS’s Voluntary Classification Settlement Program — advantages and disadvantages

ERISA compliance: employee welfare plans and qualified plans Fringe benefit issues: COBRA, Family and Medical Leave Act, and new developments in health care Health care plans: HRAs, HSAs, and other employer-sponsored plans Qualified plan requirements: eligibility, coverage, and vesting

Hiring and firing issues – What questions cannot be asked in an interview; how to document employee performance; establishing an annual review system; when an employer may and may not fire an employee, and much more Employment contracts – An analysis of the legal and planning issues in structuring employment contracts; when noncompetition agreements will and will not work Employment issues in the economy – Telecommuters and other special situations Legal liability issues – Recognition of age discrimination, sex discrimination, FLSA issues, minimum wage, overtime, sexual harassment, and more Fringe benefit issues – COBRA, Family and Medical Leave Act, and new developments in health care Medical plans – Who is a full-time employee?

Managing client expectations How automation improves client engagement Understanding the role of feedback systems Seeking referrals Building client loyalty Customer retention marketing Expanding services offered to clients Knowing when it is appropriate to enter new markets

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

Overview of ERM and how it affects all organizations What COVID-19 has taught us about risk management Risk tolerance and developing a plan Risk identification Risk analysis Risk responses Strategy risk

Overview of ERM and how it affects all organizations What COVID-19 has taught us about risk management Risk tolerance and developing a plan Risk identification Risk analysis Risk responses Strategy risk

The nature of risk in any size or type of organization Risk tolerance and developing a risk plan Risk identification Risk evaluation Risk response Strategy risk Financial risk Marketing risk Compliance and liability risk Operational risk Environmental risk Cyber risk

Resolved technical glitches for qualified improvement property Detailed coverage of §179 expense elections and §168(k) bonus or additional first-year depreciation – how to maximize them, definitions, limitations, qualified property, etc. Sale of property and the depreciation recapture rules (§1245, §1250, unrecaptured §1250 gain for real estate, §291 for corporations) MACRS depreciation – finding the proper method, convention, and recovery period Listed property and the current limitations Amortization of start-up, organization, and other expenditures AMT depreciation adjustments and how to avoid them Examples, cases, and rulings of depreciation and amortization issues and how they impact clients, along with useful planning opportunities

Resolved technical glitches for qualified improvement property Detailed coverage of §179 expense elections and §168(k) bonus or additional first-year depreciation – how to maximize them, definitions, limitations, qualified property, etc. Sale of property and the depreciation recapture rules (§1245, §1250, unrecaptured §1250 gain for real estate, §291 for corporations) MACRS depreciation – finding the proper method, convention, and recovery period Listed property and the current limitations Amortization of start-up, organization, and other expenditures AMT depreciation adjustments and how to avoid them Examples, cases, and rulings of depreciation and amortization issues and how they impact clients, along with useful planning opportunities

•     Types of sampling and sampling risk •     Attribute testing for tests of controls and compliance •     Variable sampling for substantive assurance •     Differentiating statistical and nonstatistical sampling approaches •     Determining sample sizes in a compliance audit