CPE Catalog & Events

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 accounting requirements related to conditional and unconditional contributions, promises to give, contributed services, net assets, special events, the classification of expenses, and more

The purpose and role of financial due diligence in the deal process, including quality of earnings analysis, evaluation of forecasts and sustainability of cash flow Working capital adjustments and balance sheet due diligence The impact of contemplated pricing, earn-outs and holdbacks The deal timeline and flow of information Understanding the terms and structure that fit the buyer and seller objectives Tax and financial accounting treatment of select issues

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

Influence, persuasion, and power  Navigating without position power

Tax code hierarchy Organization of an Internal Revenue Code section Special rules for IRC citation Citing other primary authorities Private letter rulings Primary vs. secondary authority Secondary sources of authority Steps in the tax research process Research memoranda

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

Taking a strategic perspective relative to risk management and crisis management Reviewing the impact uncertainty and risk at the operational level relative to short- and intermediate-term decision making Determining the safety and soundness of the financial plans for your organization in an uncertain economic climate specifically as it relates to capital adequacy and strategic direction Managing the debt and equity mix for your organization in a rapidly changing economic landscape Determining the impact that competing in a global marketplace has on an organization and how to take steps to become more competitive globally Evaluating the impact of federal, state, and municipal deficits and unfunded mandates as it relates to tax planning Evaluating retirement programs with Social Security funding for your employees Determining the safety and soundness of your credit and collections processes and selection of customers in an uncertain environment Influencing growth through acquisition of distressed organizations The economic way ahead for the CFO/Controller 

Analysis of requirements for lease accounting under ASC 842, including detailed schedules showing journal entries and computations Analysis of internal control and fraud risk aspects Identification of high-risk areas of lease accounting and reporting Suggested audit and review procedures for identified risks

Identifying the acquirer and the acquisition date Recognition and measurement issues on the acquisition date Intangible assets Deferred income taxes Stock options

Quality management standards SAS 146, SSARS No. 26, and SSAE 23 Risk assessment, which forms the basis of the SQM Monitoring and evaluating the SQM

The basics of nonqualified deferred compensation (NQDC) NQDC compliance Taxation of NQDC plans Types of NQDC plans Financing/funding NQDC plans Planning strategies

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

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 but newly implemented Accounting Standards Updates (ASUs), the PCC Update, and items on the FASB’s Technical Agenda New ASUs covering common control leases, crypto assets (e.g., cryptocurrency), and income tax disclosures Leases – Topic 842 Recently issued SASs and other AICPA activity through SAS No. 149 Detailed review of SAS No. 145 Other important A&A practice matters

The new Roth SEP IRAs and Roth SIMPLE IRAs created under SECURE Act 2.0 Key factors 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 applicable rules and regulations 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 or SEP 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

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

Form W-4 Form I-9 Form W-9 End-of-year compliance Payroll tax returns Unemployment insurance

Recently issued FASB Accounting Standards Updates, PCC Update and items on the FASB’s Technical Agenda Leases – Topic 842 Recently issued ASUs covering common control leases, crypto assets (e.g., cryptocurrency), and income tax disclosures ASC 326: CECL Review of SAS 142 – Focus on Audit Evidence Recently issued SASs and other AICPA activity SSARS No. 25 and other recently issued SSARS Detailed review of SAS 145 Other important A&A practice matters