CPE Catalog & Events

Overview of ASC 326, Credit Losses Application of ASC 326 to non-lending institutions CECL transition and disclosures Audit considerations related to the adoption and ongoing accounting for CECL

Comprehensive coverage of the One Big Beautiful Bill Act Digital assets and tax implications - understand the new Form 1099-DA for reporting digital asset transactions, along with updated IRS guidance on cryptocurrencies, NFTs, and broker responsibilities Artificial intelligence - discover how AI and generative tools are transforming tax practices, as well as how the IRS is leveraging AI to enhance audit selection Form 1099-K reporting requirements - understand the evolving IRS thresholds and rules for third-party payment platforms The Gig Economy - examine key tax implications for gig workers, including Independent Contractor vs. Employee classification challenges, reporting responsibilities, and the impact of the 2024 Department of Labor Final Rule on worker status Timely coverage of breaking tax legislation Advanced practice, reporting, and other issues intertwined with advanced planning and discussion ideas

Notice 2020-75: PTE elections What is a 754 election? What if a 754 election is not in effect? Tax implications of a partnership interest sale on the seller Look-through provisions

AI and data ethics in accounting Leveraging AI for data analytics in accounting

Module 1: Navigating the Storm: Crisis Management for Resilient Firms The need for crisis management and business continuity plans Risk assessment and identification How to develop a crisis management framework Crisis communication strategies Business continuity planning essentials Keys to crisis leadership and decision making in a crisis Module 2: Proven Strategies for Effective Fraud Detection and Prevention Understanding fraud o Definitions and types How are frauds caught? Where, how, and when to look o Common red flags How to reduce your fraud risks Module 3: CFO or Detective? A Guide to Conducting Effective Investigations What is an investigation and when is it warranted? How to prepare for an investigation - Who should conduct it and defining the boundaries When to outsource vs. conduct the investigation internally Evidence collection and preservation - The paper and data trail - Witness statements Employee rights during investigations Investigative techniques (data analytics, surveillance, interviews) Reporting results When to take the next step - the legal process Module 4: Artificial Intelligence (AI) and Machine Learning: Practical Applications for Finance Explain AI and ML and describe potential finance-related applications for both. Demonstrate the growth of AI. Discuss practical applications and risks for AI and ML, specific for accounting and finance. Bookmark and share examples of ethical policies to help mitigate these risks. Demonstrate prompt engineering tips to yield desired responses from Generative AI tools like Chat GPT, Gemini, Perplexity AI, and Microsoft Copilot.

Objective of financial reporting Interrelationships of financial statements and disclosures Accounting changes Financial statement preparation and review process Best practices for financial statement preparation and review 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 Pro forma Information Introduction to attestation standards (AT) Performing attestation examination engagements Performing attestation review engagements Performing agreed-upon procedures

Understanding the differences between ethics, morals, and laws Key technology issues that can impact ethical behavior in businesses Examples of potential ethical conflicts precipitated by modern technologies

Updated review of the interaction of the generations New data on the common values held by multiple generations that may surprise you Practical advice on the motivation and management techniques that work in today's economy

Best practices for creating, editing, and managing PDFs The process for creating and distributing PDF forms Integrating PDFs with other applications Securing your PDFs

Timely coverage of breaking tax legislation Tax consequences of retiring partners seeking liquidating distributions/redemptions and S corporation shareholders seeking the redemption of their shares At-risk and passive activity loss considerations Basis planning Related party transactions: making them work Income splitting and shifting with family can create considerable benefits Sale of ownership interest and NIIT considerations

Practical opportunities to leverage artificial intelligence and automation in business settings Potential risks associated with using AI and automation, including inherent ethical issues Pros and cons associated with tools such as ChatGPT, Bard, Power Automate, and Zapier

Employees working in multiple states: Withholding issues (when to start and where to withhold) special issues depending on type of tax assessed in the state or locality Emerging sales tax topics: Elimination of the physical presence standard in determining nexus (Wayfair case); economic nexus for remote sellers; assisting remote sellers in determining a plan of action in states that enforce economic nexus Emerging compliance issues in the new sales tax economy Income Tax (and other forms of tax): Economic nexus (taxation without physical presence) Will states shift away from income tax and increase reliance on sales tax after Wayfair? Treatment of Tax Cuts and Jobs Act by the states: presence of intangible property; is P.L. 86-272 still valid? Pass-through problems: Nexus issues for interest owners Treatment of the 199A deduction for pass through entities by states: Withholding issues Practical considerations in dealing with multistate taxation: Dealing with state nexus questionnaires When to consider voluntary compliance: Responsibility of officers, members, partners, and shareholders; planning ideas and opportunities; updates on pending federal legislation relative to state tax

Developments in hardware and software Options for communicating and collaborating more effectively Addressing cybersecurity issues

How distinctive funding sources, different operating purposes, and lack of ownership interests affect risk assessment and planning in the audit of a not-for-profit Key considerations and auditing procedures applied in auditing contributions, functional expenses, net assets, etc. Frequent issues arising in audits of not-for-profits (e.g., independence concerns, communicating with those charged with governance, Yellow Book audits, single audits, etc.)

Will Social Security be there for me? How is my benefit calculated? Can I claim my benefit and work too? When do I stop paying Social Security taxes? Why does my government pension cause my benefits to be reduced? Can I claim spousal benefits now and my own later? What is my breakeven? Can I claim benefits from my ex-spouse? What do you mean I may pay taxes on my income benefits? and more!

Understanding the Teams platform Communicating and collaborating in Teams Adding applications and services to Teams Extending Teams to individuals outside your organization

Recourse debt allocations Constructive liquidation scenarios Nonrecourse debt allocations Minimum gains and nonrecourse deductions Section 704(c) gains Allocations under 704(c)

Critical concepts related to applying the Yellow Book including when the standards are applicable; the types of engagements involved; and the relationship between the Yellow Book and other standards The Yellow Book standards related to ethics; independence; professional judgment; competence and CPE; quality management; and peer review The Yellow Book requirements related to performing and reporting on financial audits and how those requirements affect the audit in areas like internal control

Understanding today's cybersecurity risks Identifying major cybersecurity risks Implementing specific steps to reduce risk

Changes to the lifetime estate tax exemption in light of proposed regulations SECURE 2.0 updates More than 20 documents that should be reviewed that are neither a will nor trust Provisions you need in a will Trusts and other arrangements for children Durable powers of attorney for healthcare and for financial matters Realistic retirement goals Developments relative to estate tax, and the implications for planning