CPE Catalog & Events

Farm & Ranch Conference - LIVE

Current Developments and Best Practices for Today's CFOs and Controllers

Economic update     Leadership and management changes as a result of the pandemic     Expense control that works.     Understanding our changing workforce and working environment     Financial risk analysis     Enterprise risk management     Metrics and benchmarking     Improving bank relationships and borrowing

Key Tax Issues Facing Business and Industry

2022-23 update and review of key business tax issues New interest expense deduction Capitalization, expensing and depreciation rules New travel and entertainment expense rules Fringe benefits Independent contractor vs. employee Basics of identifying and classifying intangible assets Latest legislative, judicial, and IRS developments

Annual Update for Accountants and Auditors

• Recently issued ASUs, including an update on revenue recognition, financial instruments, and leases• Current FASB exposure draft and projects• Audit and attest engagements update• Recent PCAOB guidance• Latest activity from ARSC

Advanced Topics in a Single Audit

• Planning the compliance audit and other risk assessment considerations• Required elements of the SEFA• Major program determination process, including the considerations of clusters, loans, and loan guarantees• Considerations when assessing and evaluating internal controls over compliance• Evaluating and reporting on applicable compliance requirements related to compliance testing• Considerations of pass-through entities and subrecipients• Audit sampling in a compliance audit• Advanced audit reporting issues• Update on Government Auditing Standards

CFO/Controller's Roadmap to Success: Integrated Planning, Forecasting, and Budgeting

Differences between planning and budgeting     Building change into the planning process     The business model     Strategic plan, marketing plan, and technology plan     Financial forecasting and financial risk analysis     Five-year operating plan and the sales/income plan     Intermediate planning and capital equipment planning     One-year operating plan and monthly planning     Cash plan and risk plan

Fiduciary Accounting and Tax Preparation of Estates and Trusts

2022 rates and brackets. Calculating a trust's AGI. Filing requirements, deadlines and penalties. 3.8% Medicare surtax on net investment income (NII). Simple vs. complex trusts. Grantor Trusts: Four options to report activity. Fiduciary Accounting and the 10 Principles of tax accounting for trust income. Section 643 (g) Election. Taxable income of trusts, estate and beneficiaries. Deductions. Distributions

Critical Issues That CPAs in Industry Will Need to Face This Year (CII4)

Recently issued FASB Accounting Standards Updates and PCC activity     Leases -- Topic 842     Overview of the economics and tax consequences of crowdfunding campaigns     A comprehensive overview of virtual currency, including important tax considerations in light of increased IRS scrutiny     The Independent Contractor vs. Employee Conundrum continues - Department of Labor Final Rule reinstated

S Corporation Essentials: Stock and Loan Basis Reporting

Recently issued FASB Accounting Standards Updates and PCC activity     Leases -- Topic 842     Overview of the economics and tax consequences of crowdfunding campaigns     A comprehensive overview of virtual currency, including important tax considerations in light of increased IRS scrutiny     The Independent Contractor vs. Employee Conundrum continues - Department of Labor Final Rule reinstated

Annual Update and Practice Issues for Preparation, Compilation

• Overview of preparation, compilation, and review guidance• Accounting and reporting issues• Current practice issues• Common deficiencies in peer reviews• Current and future standard setting projects• International reporting issues in SSARS engagements• Special Purpose Framework financial statement issues• Case studies• Latest developments

Enterprise Risk Management Concepts and Strategy for Small and Medium Sized Companies

Overview of ERM and how it affects all organizations     What COVID-19 has taught us about risk management     Risk tolerance and developing a plan     Risk identification     Risk analysis     Risk responses     Strategy risk

Partnership Essentials: Tax Basis Capital Accounts and More

Recent tax legislation, rulings and developments affecting Partnerships and LLCs. Basis and capital account reporting on Form 1065 Schedule K-1. New Section 163(j) interest expense deduction. New rules on meals and entertainment expense reporting. Transportation fringe benefits. New partnership audit rules. Opportunity zones. Section 754 self-employment tax.

Fraud Conference - LIVE

IRS Disputes - Tax Staff Essentials

The assessment processAudit selection, examination, and the appeals processInstallment agreementsOffers in compromiseAdvising delinquent taxpayersThe IRS collection process for tax liens, levy, seizure, and saleBankruptcy and the effect on tax liabilitiesPractice before the IRSBusiness taxationTax liens levy seizureFund recovery penalty

Construction Contractors: Critical Accounting, Auditing, and Tax Issues

Overall landscape of the construction industry GAAP and recent changes affecting the construction industry The new Revenue Recognition Standard and its impact on the construction industry Unique audit and review issues with construction contractors The unique relationship between the contractor and the surety Tax compliance issues facing construction contractors Tax opportunities created by the Inflation Reduction Act of 2022 Going concern disclosures and their importance to the construction industry The new lease FASB ASC and its impact on the construction industry 

K2’s Business Intelligence, Featuring Microsoft's Power BI Tools

Social Security and Medicare: Maximizing Retirement Benefits

Social Security Planning Medicare Planning Retirement Planning

K2’s Securing Your Data – Practical Tools for Protecting Information

The Bottom Line on the New Lease Accounting Requirements

Lease classification Amortization of the lease asset Derecognition of the underlying asset Recognition of lease receivables

Winning the Fraud Battle in the Digital Age: Prevention and Detection

The price of fraud – ACFE’s Report to the Nations and ancillary costs The current economy – microeconomics and analysis COSO internal control framework, particularly Principle 1 (integrity/ethics) and Principle 8 (fraud risk assessments) Power of morale – shrinking the fraud triangle and employee motivation Deviant workplace behavior Historic schemes Why good folks go bad – interesting findings and red flags Combating fraud with controls Controls used by fraud victim organizations and suggestions for better implementation Fraud’s new frontier Corporate social, environmental, governance, and equity/inclusion reports and audits