CPE Catalog & Events

Creating a data model/Power Pivot Building PivotTables from multiple tables Creating Measures Using named sets

The psychosocial, physiological, and behavioral aspects of drug and alcohol abuse in the workplace The impact of drug and alcohol abuse on workplace safety The possible connection between performance issues and drug or alcohol abuse The role of documentation in reasonable suspicion testing Confidentiality concerns in the testing process

Influence, persuasion, and power  Navigating without position power

What it takes to be effective as a manager Exploring the challenges that get in the way Looking at the driving forces that have evolved how managers engage with employees today Motivating employees of multi-generations Twelve practices that can be adopted to influence employees to become more engaged Identifying what it takes to develop employees Delegation and accountability

Major financial statement frauds, including sales and other types of revenue, estimates, earnings management and cut-off Major misappropriation of asset fraud schemes, including skimming, larceny, and additional schemes that occur in inventory, payables and other accounts Review of cases involving common fraud schemes (New cases will be discussed in 2024)

Taxable terminations Mismatch between available exemption and GST and utilizing excess GST GST elections on Form 709 and automatic allocations

Becoming qualified as an expert witness Best practices for testifying at trial Understanding the different roles accountants can play in litigation Working with attorneys to prepare and present a case at trial The role of experts in commercial versus personal injury litigation Confidentiality orders Compensation for expert witnesses Preparing for and attending depositions Daubert challenges to experts Expert reports The role of experts in antitrust, securities litigation, and professional liability cases Credibility as a witness

Research & Development Tax Credit Work Opportunity Tax Credit COVID-19 Tax Credits Opportunity Zones GO-Biz Incentives Employment Training Panel

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

How to calculate a partner or S corporation shareholder’s basis Form 7203 and an S corporation shareholder’s basis The at risk basis rules and Form 6198 The passive activity loss limits The Section 461(l) loss rule The net operating loss limitation rules The Section 163(j) business interest limitation

Defining three critical elements: responsibility, empowerment and accountability, and how they work together to create results Designing and using clear agreements that provide clarity Skills for holding yourself and others accountable for results, no matter what Knowing where you are in the accountability game... what you do/don’t do well

Automation capabilities of Excel The “Get & Transform” Tool Using “Get & Transform” for flattening, splitting and combining data, unpivoting summarized data, and combining CSV exports

General rules relating to the sale of a residence under § 121 Sale of a taxpayer’s main home Qualifying for a partial exclusion of gain on the sale of a home How a taxpayer meets the residence requirement Meeting the look-back requirement Separated, divorced, and widowed taxpayers Work-related moves and unforeseeable events Inherited homes and homes received in a divorce Impact of business or rental use of home on the gain exclusion Reporting gain or loss on the sale of a home

Recent changes in major AI languages and their uses New developments in chatbot and prompt query tools for CPAs Major AI breakthroughs in the past 6 months Recommended AI tools for CPAs

What it means to engage people; discuss the meaning of motivation by getting to the core of what impacts your employees’ productivity Get your employees charged; find out what makes them tick through examining and understanding some of the classics in motivational theory Learn how to drill down to what truly motivates your employees Using the C.A.R.E. model to improve employee motivation through case studies

Calculating the home office deduction Actual expense method Simplified expense method Definition of a home for purposes of the home office deduction Whether working-from-home employees can claim a home office deduction What is a “separate, identifiable space?” The “regularly and exclusively used” rule Defining a “principal place of business” Meeting clients, patients, and customers More than one trade or business Special rules that apply to daycare providers Separate, free-standing structures Depreciating the home

How to optimize cash flow Qualitative evaluations: core earnings and sustainable growth Quantitative evaluations: liquidity ratios Increasing customer base vs. payment terms Business cycle and cash Behavioral finance biases Managing head count Other potential areas of excess cost

Nonqualified deferred compensation (NQDC) Nonqualified stock options (NQSOs) Incentive stock options (ISOs) Restricted stock/restricted stock units (RSUs) Stock appreciation rights (SARs) and phantom stock Employee stock purchase plans (ESPPs) Applicable tax forms and schedules Stock sale reporting Estimated taxes Filing deadlines and extensions State taxation

Examination process: organization of IRS, standards for return selection; AICPA SSTS (revised), Circular 230 guidelines, amended returns and approaches to resolving examination problems Civil penalties, delinquency penalties, accuracy-related penalty, fraud penalty, preparer penalty, promoter and protestor penalties and foreign information return penalty regime Audits and administrative appeals, nature and scope; docketed v. nondocketed appeals, appeals conferences and settlement approaches Collection process: significance of assessment; nature of tax liens and levies, installment agreements, collection due process, offers in compromise and bankruptcy Tax fraud: civil tax fraud badges, criminal tax fraud violations, defenses, voluntary disclosures the role of Kovel accountant Judicial proceedings: Tax Court process, federal district court, Court of Federal Claims and California Superior Court