CPE Catalog & Events

Common characteristics of fraud perpetrators Frauds involving supplies, credit card programs, and overtime Key controls to detect and prevent fraud

Gaining an understanding of the evolution of internal controls Components of the COSO Internal Control – Integrated Framework Approaches for documenting and evaluating the design and implementation of internal control over financial reporting Critical elements of entity-level and transactional-level controls covering all assertions Internal controls that are responsive to the risk of fraud Case studies related to identifying deficiencies in internal control documentation

Organization and structure of Form 990 Form 990  and its various schedules Form 990 filing requirements The public support tests Taxation of unrelated business income Compensation-related reporting issues 

An overview of key accounting and reporting topics within U.S. GAAP A discussion of accounting for business combinations, revenue recognition principles, and leasing transfers Goodwill impairment, segment reporting, and how to account for software Requirements related to accounting changes and error corrections

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

Ethics and ethical behavior The core principles of professional conduct – integrity, objectivity, and independence The AICPA Code of Professional Conduct, including recent changes to it

Ethics and ethical behavior The core principles of professional conduct -- integrity, objectivity, and independence The AICPA Code of Professional Conduct, including recent changes to it

Ethics and ethical behavior The core principles of professional conduct -- integrity, objectivity, and independence The AICPA Code of Professional Conduct, including recent changes to it

Ethics and ethical behavior The core principles of professional conduct -- integrity, objectivity, and independence The AICPA Code of Professional Conduct, including recent changes to it

Ethics and ethical behavior The core principles of professional conduct -- integrity, objectivity, and independence The AICPA Code of Professional Conduct, including recent changes to it

Principles and concepts which form the foundation of ethical behavior The core principles of professional conduct -- integrity, objectivity, and independence The AICPA Code of Professional Conduct The Board’s Rules of Professional Conduct

Ethics and ethical behavior The core principles of professional conduct -- integrity, objectivity, and independence The AICPA Code of Professional Conduct, including recent changes to it

Timely coverage of breaking tax legislation Comprehensive coverage of the Inflation Reduction Act of 2022 and SECURE Act 2.0  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 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

Timely coverage of breaking tax legislation Comprehensive coverage of the Inflation Reduction Act of 2022 and SECURE Act 2.0  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 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

Major 2023 tax form changes as they relate to individual taxpayers Key new tax developments as they relate to 2023 and how they impact the 2023 tax forms

Understanding who is and is not subject to the 24-hour and 56-hour Yellow Book CPE requirements Evaluating whether certain topics and training qualify or do not qualify toward the 24-hour and 56-hour Yellow Book CPE requirements Recognizing how an audit team member’s role affects the Yellow Book CPE requirements that apply

Current FASB accounting standards related to going concern, including the new requirements of ASU 2014-15 Evaluating risk of material misstatement in financial reports related to improper presentation and disclosure of going concern uncertainty The responsibility of an independent accountant for evaluating going concern uncertainty under various levels of engagement to perform attest and nonattest services New requirements of SAS No. 132 and SSARS No. 24 related to an auditor’s responsibility for considering going concern uncertainty?

FASB guidance in ASC 205-40 regarding required disclosures when substantial doubt about an entity’s ability to continue as a going concern exists Sample disclosures under ASC 205-40 Accountant’s reporting considerations when substantial doubt exists

Goodwill impairment testing FASB accounting and reporting requirements related to goodwill ASC Topic 350-20 Goodwill disclosure requirements

Initial recognition of goodwill Subsequent measurement requirements including the accounting alternative allowed for certain eligible entities Disclosure requirements for goodwill