CPE Catalog & Events

Tolerations Goal setting Gratitude Setting a 'tone' of success Priorities as a means to mindful living Reflection & Planning as tools to generate clarity & intention Connecting with the wise resource often overlooked in business models  

Cultivating a DEI Success Mindset: Emphasizing the significance of acknowledging DEI for what it genuinely represents, and structuring interactions based on this new paradigm Building DEI Connections: Recognizing the importance of exploring and understanding various cultures, with the ultimate goal of fostering genuine comprehension Instilling DEI Accountability: Establishing Biological Commonality: Exploring the biological similarities that unite us all, emphasizing our shared humanity Relevance in Daily Interactions: Understanding the day-to-day significance of this paradigm in interactions with colleagues and others Benefits of the Model: Recognizing the advantages of adopting this model for fostering connections with teammates and various stakeholders My Son’s Perspective: Exploring the lens through which we approached this celebration, shedding light on the mindset that fostered inclusivity Peer-to-Peer Interaction: Examining how attendees engaged with each other, transcending significant life differences to connect on a human level Workplace Application: Unpacking how the lessons learned from this backyard gathering can be applied in the workplace to cultivate a more inclusive and humanistic environment

AICPA Code of Professional Conduct Ethics requirements for CPA firms

AICPA Code of Professional Conduct Threats to compliance with Code of Ethics Updated Statement of Standards for Taxpayer Services (SSTS) Ethical challenges in selecting appropriate GAAP alternatives

The major topics covered in this class include:An explanation of Artificial Intelligence (AI).Specific ways AI is replacing human cognition. What is on the internal control horizon related to AI and other technologies.

An emphasis on newly enacted tax legislation affecting IRAs., including the NEW final required minimum distribution (RMD) regulations Contribution limits to and tax treatment of distributions from Traditional, Roth, SEP and SIMPLE IRAs Deductible phase-out limits for Traditional IRA contributions for taxpayers who are active participants in qualified retirement plans Roth IRA contribution phase-out limits, as well as tax-free qualified distributions Planning opportunities for conversions to ROTH IRAs Rollover rules to/from different retirement accounts and the one-rollover-per-year limitation The different options of receiving IRA distributions before age 59 « and avoiding the 10% early distribution penalty (including substantially equal periodic payments) The required minimum distribution (RMD) rules from IRAs needed to avoid the 50% penalty after the account owner turns age 72 or dies The tax ramifications of spouse and non-spouse beneficiaries and how this affects the RMD calculation after the account owner's death Overview of health savings account (HSA) eligibility rules, contribution limits and distribution rules

New law provisions and guidance and tax form changes affecting business entities, tax-exempts and estates and trusts with emphasis on details of relevant energy and research credits, loss limitation and any federal law changes in 2024 Key cases and IRS and FTB guidance affecting partnerships, LLCs, C corporations, and S corporations Employment taxes and worker classification matters Accounting method developments Tax credits updates—Federal and California The state of California and multistate significant developments, including nexus and sourcing Expired and expiring provisions Inflation-adjusted amounts for 2024

Underlying concepts of internal control Defining where and why controls, policies and procedures are needed Legacy control measures that are still important for businesses today Creating control measures that address the use and protection of technology

The major topics covered in this class include:Review of differences of compilation, review and audit engagementsCompare and contrast major considerations of each type of engagementProvide practical tips and strategiesProfessional standards that govern each type of engagement

The major topics that will be covered in this class include:Overview of the Power BI Tools: Introduction to the Power BI ecosystem, including Excel’s Power BI features (Power Pivot and Power Query) and standalone tools (Power BI Desktop, Power BI Service, Power BI Report Builder and Power BI Report Server).Tour of the Tools: Introduction to the interfaces of Power Pivot, Power Query, Power BI Desktop and Power BI Services.Comparative Analysis: Understand the strengths and limitations of Excel’s Power BI features versus standalone Power BI tools.Strategic decision-making on when to use each tool for optimal efficiency and accuracy in data analysis tasks.

Understanding the entity and its environment and the service organizations role related to digital assets SOC 1r and SOC 2r reports as sufficient appropriate evidence Risks and challenges associated with performing audit procedures involving service organizations.

Individual losses Determining when a loss is personal vs a business or for-profit loss What happens if a client invested in a Ponzi scheme? What constitutes a realistic possibility of recovery? Timing issues for claiming losses

Relationships

Managing inflows and outflows of working capital Electronic applications that will improve your cash position Working capital loans and collateral Borrowing capacity available to organization Options and alternatives for increasing cash Cash management for regulatory, debt, and covenant compliance

Getting Google ReadyGoogle Mobile ToolsGoogle Personalization and OptimizationGoogle Eyes and Ears: How Google Can Literally Read, Hear and See You.Googling to Your Own Devices: How Results Vary By Computer Hiding in Plain Sight: What You're Missing on the Google Results PageGoogle Sweet TalkPower Search ToolsGoogle VerticalsHow to Be a Google Super Hero: Three Key Strategies

Analysis of relevant GAAP provisions Reminders regarding the continuing importance of ASC 606 for revenue recognition Fresh perspectives of lease accounting in the wake of ASC 842 implementation Overview of U.S. GAAP alternatives for certain entities Summary of selected, salient standards for today’s audit, review, and compilation engagements

Forensic data analytics Fraud prevention and detection Data validation and methodologies COSO's Fraud Risk Management Guide principles Innovations in anti-fraud technology

Employee Onboarding Employee Experience Employee Engagement Communication Leadership

Discuss the calculation of basis when the entity is formed including the impact of contributed property Explain the importance of shareholder loans to the entity Uses a comprehensive example to illustrate the mechanics of the basis determination process Discuss how basis is impacted by distributions of corporation property Explain how basis is impacted by sale/or liquidation of the S corporation interest Discuss how S corporation losses impact Form 1040 Schedule E reporting Show how to get from the Schedule K-1 information to the basis calculations

Review of sample returns with illustrations of most forms of gifts How to meet the adequate disclosure requirements Community property gifts vs. gift splitting, use of DSUEA from a pre-deceased spouse Electing in or out of GST allocations with indirect skips