CPE Catalog & Events

Financial statement fraud

Ethics for Members in Public Practice: Why Bother?Re-Introducing the AICPA Code of Professional ConductThe Eleven Rules for Members in Public PracticeThe Conceptual Framework: Avoiding the Risk of NoncomplianceCase Discussions: Members in Public Practice

Advanced Automation Strategies: Best practices for starting or enhancing your automation journey Key Tools for Automation: Exploring the latest features in Zoho, Zapier, Microsoft, and other tools Practical Automation in Finance: Automating tasks in accounts payable, banking, and approval workflows Navigating Common Pitfalls: Identifying and avoiding typical obstacles in automation projects

Quantum Computing The integration of physical and digital experiences Self-supervised learning Synthetic data and its implications for AI training

1.    Why people behave as they do, and how you can effectively motivate anyone to cooperate with you How to judge if your communication is effective in motivating someone How to get someone to really hear you How to communicate so that someone will happily do what you want 2.    How to create trust and get people to like working with you The 3 most important keys for getting someone to feel rapport with you Why rapport is so important, and how to use it to profit in your work How to quickly solve problems with people once you have their rapport 3.    How to handle difficult people Why some people are difficult to deal with, and what you can do about it How you can turn a difficult employee or customer into a powerful asset How to easily solve problems with people who are upset at you 4.    Secret techniques that super-successful communicators use How Ronald Reagan and Bill Clinton are similar, and how you can tap into their "magic abilities" The three most important keys all successful communicators use

The major topics covered in this class include:AICPA Code of Conduct: Integrity and ObjectivityCase Study: Mortgage crisis of 2007-2010Case Study: World Com

Accounting Sales Collections

Best practices for creating and working with Excel workbooks Effectively using Excel functions when creating formulas The importance of PivotTables in modern reporting environments Best practices for formatting your workbooks

The major topics that will be covered in this class include:What happens when you are in a negotiationPreparing to negotiateGet your counterpart to solve the problemNegotiation JujitsuReading your counterpart

FASB accounting standards updates in financial instruments and leases Current Expected Credit Loss (CECL) module Lease obligation

Workplace Culture Team Culture Employee Engagement Employee Experience Communication Leadership

Discussion of the impact of the Section 199A flow-through entities deduction on partnerships and their partners The meaning of a “tax basis capital account” -- how do the financial accounting and tax capital accounts differ from one another How to determine a partner’s share of the partnership’s liabilities Distinguishing “recourse” loans from “nonrecourse” loans What are “qualified nonrecourse financing” loans and how they affect partners Review of the Sec. 704 “built-in gain or loss” rules and how they impact Schedule K-1 reporting

Common tax deadlines and penalties Employee Retention Credit – new developments Beneficial ownership information reporting Bonus depreciation changes Form 1099 reporting and changes Online accounts and IP PINs Virtual currency updates Green energy credit compliance

Key requirements of SAS 136 Changes affecting 401(k) plans  Audit strategy and improving overall efficiency Common mistakes as noted in peer reviews and DOL inspections

Resolved technical glitches for qualified improvement property Detailed coverage of §179 expense elections and §168(k) bonus or additional first-year depreciation – how to maximize them, definitions, limitations, qualified property, etc. Sale of property and the depreciation recapture rules (§1245, §1250, unrecaptured §1250 gain for real estate, §291 for corporations) MACRS depreciation – finding the proper method, convention, and recovery period Listed property and the current limitations Amortization of start-up, organization, and other expenditures AMT depreciation adjustments and how to avoid them Examples, cases, and rulings of depreciation and amortization issues and how they impact clients, along with useful planning opportunities

Tax basis of property acquisitions Initial basis of property acquired in an exchange transaction Materials, supplies, repairs, and improvements Accounting method changes Depreciation: MACRS, Section 179, and bonus Intangible assets and amortization Organization and start-up costs

Explanation of legislation enacted in 2024 along with reminders for 2024 from legislation of recent years California tax law changes • Income inclusions, exclusions and deductions Property transaction updates • Passive activities, hobbies and other losses Guidance and planning on energy credits Significant IRS developments affecting practice and compliance procedures California's major developments for individuals and conformity to federal law changes for 2024 Filing status, credits and retirement plan developments Expired and expiring provisions Inflation adjustments for 2025 Due diligence and planning reminders

The major topics that will be covered in this course include:GASB 100, Accounting Changes and Error Corrections.GASB 101, Compensated Absences.Yellow Book and Single Audit engagements.Yellow Book independence requirements.Changes to the Uniform Guidance.2024 Compliance Supplement and the common deficiencies identified by the federal agencies and peer reviewers.

Comprehensive coverage of the Inflation Reduction Act, including: The Clean Vehicle Credit, Credit for Previously Owned Clean Vehicles, Credit for Qualified Commercial Clean Vehicles, Residential Clean Energy Credit, Energy Efficient Home Improvement Credit, and Premium Tax Credit Comprehensive coverage of the SECURE 2.0 Act, including: Expanding Enrollment in Retirement Plans, Increase in Age for Required Beginning Date for Mandatory Distributions, and New Exceptions to Penalty-Free Withdrawal from Retirement Plans Timely coverage of breaking tax legislation New Form 1099-K reporting requirements Detailed analysis and examples of Sale of Passthrough Entity Interest and Net Investment Income Tax Bonus Depreciation  Section 163(j)  Section 174 Research and Experimental Expenditures Residency and Domicile Selling a principal residence, including tax planning strategies Virtual currency, including recent developments regarding NFTs New FinCEN reporting requirements in 2024 Practice aids, including all the numbers applicable for the current year -- inflation-adjusted amounts, mileage rates, retirement contributions, and more Advanced practice, reporting, and other issues intertwined with advanced planning and discussion ideas

On-going world economic trends Demographic changes and their impact on the economy Global technology influences Post Covid workplace Big data understanding and where is it going  Learn to adapt to changing situations