CPE Catalog & Events

Coverage of applicable rules from SECURE Act 2.0 The 10% penalty Net unrealized appreciation of employer securities Roth IRA conversions Rollovers and the limitations Direct rollovers vs indirect rollovers, and tax withholding  Beneficiary portability rules When a Roth IRA distribution is qualified to be tax-free Excess contributions and the 6% excise tax

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

Typical provisions in state statutes regarding domicile and residency In depth analysis of domicile and residency definitions Issues regarding one’s permanent abode Analysis of jurisdiction where taxpayer has the greatest connections Detailed discussion of criteria used to establish domicile and residency

How experienced speakers manage presentation anxiety The elements of effective persuasion The three styles of speech Strategies to improve speech pace The importance of volume when presenting The art of the pause Methods for using visual aids Best practices for preparing for a presentation Components of an effective presentation

An overview of controls that drive procedures Considerations for Procedural Control Development Understanding and controlling risk that arises when organizations change

The major topics that will be covered in this class include:Data Modeling Essentials: Understanding the core concepts of data modeling in Power BI, including integration of various data sources.Building Relationships: Techniques to establish and manage relationships between different data sets.Calculated Columns and Basic DAX Measures: Introduction to DAX (Data Analysis Expressions) and its application in creating calculated columns and basic measures.Calculated Columns vs Measures: Insights into when to use calculated columns and when to opt for measures.Explicit vs Implicit Measures: Understanding the difference and appropriate application of explicit and implicit measures in data analysis.Hierarchies in Data: Creating and utilizing hierarchies to enhance data analysis and reporting.Using Pivot Tables to Validate Measures: Practical skills in using pivot tables within Power BI to validate and refine measures.

The major topics covered in this course include:Common peer review deficiencies that quality control reviewers should be alert toImportant considerations of second-level and other upper-level reviewersLessons learned from various regulatory oversight reviewsStatement of Quality Control Standards requirements specific to financial statement audits, and other regulatory oversight considerations

The major topics that will be covered in this class include:Blockchain basicsClassification of cryptocurrencyIRS Notice 2014-12Tax implications of airdrops, mining, hard forks, margin trading, purchasing of goods or services with cryptocurrency.Gift tax rules for donating, gifting or bequeathing cryptocurrency.Traps for the unwary.

Timely coverage of breaking tax legislation A tour of the most recent changes starting from gross income and ending with alternative minimum tax (AMT) and selected credits including the latest IRS guidance on recent tax legislation Hot, hidden, or miscellaneous developments affecting the upcoming tax season Review of new laws and changes in old forms to provide a familiarity for the upcoming tax season Key new tax and practice developments and how they impact the current-year tax forms for individuals

Forensic Accounting Accounting Auditing Finance

Internal Controls Frameworks

Updates to auditing and attestation standards Recently issued exposure drafts Current environment and implication for audit planning

Characteristics of a gig economy Who is an employee and who is an independent contractor? Form 1099-NEC and reporting of non-employee compensation Reporting on Form 1099-K Gig workers and the requirement to pay self-employment tax throughout the year State tax implications of remote work for the business owner and workers How remote work creates state tax nexus Tax implications of employee telecommuting for the employer The “convenience of the employer” rule Drivers of both people and of meals or other products Section 199A deduction Implications of the Vizcaino case

What keeps companies from becoming streamlined?  Behavioral biases Information processing biases Emotional biases How to deal with behavioral biases  Connecting behavioral biases to cost cutting Creating a culture of cost cutting Rules of thumb for cost cutting  Managing headcount Post-COVID common areas of excess cost Budgeting techniques Budget variances Benchmarking Common size financial statements Horizontal analysis Negotiation and contracting techniques Cash flow and the business cycle

Mandatory Automatic Enrollment Credit For Small Employer Pension Plan Startup Costs Enhancement Of The Saver’s Credit Increase In Starting Age For RMDs  Indexing IRA Catch-Up Higher Catch-Up Limit Age 61, 62, 63, And 64 Student Loan Payments As Elective Deferrals For Matching Contributions Start Up Credit Costs For Employers Joining An Existing Plan Financial Incentives For Contributing To a Plan Withdrawals For Certain Emergency Expenses SIMPLE Plan changes Starter 401(K) Plans Sec 529 Plan To Roth Rollovers Emergency Savings Accounts Enhancement of 403(B) Plans Qualified Charitable Distributions to Split Interest Entity Retirement Savings Lost and Found

The major topics covered in this class include:The various types of payroll taxes related to compensationPayroll calculations related to the various of payroll taxesIntroduction to common payroll formsResources, recommendations, and guidance on compensation and payroll related topics

The seven components of trust High standards, loyalty, doing the right thing, listen, empathy and accountability The value of trust How ethics relates to trust and how trust relates to ethics

The major topics that will be covered in this course include:The concept of public interestEthics, independence, and professional judgmentCompetence and continuing professional educationQuality control and peer reviewProper use of government information, resources, and positionProfessional behavior

The major topics that will be covered in this class include:What is Google Sheets?Key Set Up Steps and AppsKey Strengths and WeaknessesGoogle Sheets vs. Microsoft ExcelGoogle Sheets VersionsQuick Start GuideThings You Can do in Google Sheets that You Can't Do in ExcelGoogle Sheets Add-OnsGoogle Sheets Help Resources

The major topics covered in this class include:What is and what is not a fringe benefitPayroll tax withholding rules on taxable fringe benefitsPayroll reporting on employee checks, payroll returns, and W-2sWhat to watch for at year end and where to go to get resources