CPE Catalog & Events

Evaluating whether a contract meets the definition of a lease Properly calculating the lease term Determinations to be made with regard to short-term leases

The fraud triangle The truth default theory The concept of cognitive dissonance Confirmation bias Availability

Why employee retention matters Management’s thoughts on turnover Techniques employers use to retain and grow their employees Aspects of employment that matter most to employees Factors that contribute to employee turnover in accounting and finance professions

Discuss how productivity strategies may improve work-life balance Understand the state tax consequences that may arise when working from home Identify and discuss challenges unique to financial professionals Review how some organizations are providing support to improve work-life balance Explore the role of alternative work arrangements  Examine challenges unique to auditors versus tax professionals A comparison of work-life balance between public and industry accountants How work-family conflict varies among financial professionals Recommendations for improving work-life balance

Technology and workstation arrangements Maximizing productivity Establishing procedures that can be implemented throughout the organization Understanding the relationship between remote work and employee retention Effective communication strategies for staying connected with colleagues and clients The productivity challenges unique to working from home Time management The importance of distinguishing between the “home office” and “home” Data privacy concerns Other ethical considerations that arise when working from home

Projecting a professional presence Verbal communication skills to elevate your message Mastering non-verbal communication Protocol for office settings Building trust within the organization and with clients Running an impactful meeting Adding value as a meeting attendee Executive dining etiquette strategies and tips

Tax bracket modifications and changes Individual & business tax credits, deductions and exclusions Education incentives Saving, pensions and retirement Corporate and small business taxation Insurance provisions Compensation restrictions International provisions Exempt organization taxation

Income for seniors: earned and investment Deductions: bunching, tracing, minimizing Effect of income tax strategies on an estate plan

Tax Code Composition Source of Tax Code 1 Laws Source of Tax Code 2 Administrative Interpretations Source of Tax Code 3 Case Law Summing It Up Review Questions

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 Summing It All Up

What entities are subject to BOI reporting? What are the deadlines for reporting? What if any are practitioners' responsibilities? Recommendations for advising your clients.

Financial Tax Planning Building an Estate Preservation of Wealth Deferral Reduction Income Splitting Elimination Estate Planning Asset Protection

Bankruptcy Transfers Incident to Divorce Asset Protection Medical, Charitable and Casualty Debt Cancellation & Foreclosure Repossession Bad Debts Elderly & Disabled Planning Estate Planning

Federal bankruptcy Marital property settlements - 1041 Asset protection Medical costs -213 Casualty & theft losses - 165 Debt cancellation and foreclosure, repossession and bad debts Elderly and disabled planning Catastrophic illness and healthcare decisions Supplemental security income and disability benefits Estate planning and primary dispositive plans

Pandemic Effects on Healthcare Organizations COVID regulatory Issues Telehealth Implementation: Lessons Learned

Tax non-audit services; tax avoidance; tax risk; effective tax rates; tax volatility.

Defining Capital & Capital Structure Theories Calculating Weighted Average Cost of Capital (WACC) Cost of Common Equity Cost of Debt Cost of Preferred Equity Importance of WACC Other Quantitative Measures Choosing Debt vs. Equity Summing It Up

Critical audit matters (CAM) PCAOB Expanded audit report XBRL Footnote disclosure Textual analysis Market reaction Unexpected disclosures Audit quality Audit fees

Performance cycle How to prepare a review How to deliver a review