CPE & Event Catalog

SQMS 1. SQMS 1. SQMS 2. SAS. SSARS 26. 8 components and differences from SQCS 8.SQMS 2. SAS. SSARS 26. 8 components and differences from SQCS 8.

Review the AICPA Code of Professional Conduct and key Washington differences. Discuss new developments at the national and state level in ethics in the last three years. Explore best practices for CPAs in public accounting and industry. Highlight emerging issues.

Key factors for determining if an individual is a good candidate for a 72(t)payment program. Strategies for calculating 72(t) payment amounts. How to avoid transactions that could result in a modification. The exception that allows switching of the 72(t) calculation method. The exception that allows a 72(t)-payment program to be discontinued.

Pricing. Sales and advertising. Inventory. Production shortfalls. Profit targets. Unrealistic break-even point. Excessive cost-to-production volume. Weak sales mix. Potential loss of a contract. Risk-return unbalance. Risk in the industry, and more.

Section 179D.

Fraud.

Current audit requirements.

The 45L Energy Efficient Home Tax Credit.

7 habits of effective auditors.

Search for financially viable solutions. Prune the business. Manage the bottleneck. Advise on acquisitions. Act on risk. Monitor cash flows. Manage strategy. Search for the next crisis

Search for errors. Adjust workloads. Eliminate reports. Close the books fast. Automate transactions. Improve cash flows. Point out financial problems.

Cryptocurrency.

Compilations. Preparation engagements. Efficiency tips.

SSARS 21. SSARS 25. Special purpose frameworks.

Tools for evaluating and summarizing licenses and privacy policies. Definitions of significant terms and concepts often used in software licenses. Review critical terms associated with services like Microsoft 365 or QuickBooks Online.

Multiple contracts with same customer. Enforceability and payment terms. Contract modifications. Cancellations or terminations. Determining performance obligations. Understanding performance obligations. Promised goods or services. Bundled offerings. Changes in customer requirements. Long-term contracts.

Licensing arrangements and intellectual property. Assets recognized from costs to obtain or fulfill a contract. Ensuring completeness. Practices to avoid.

Methods to estimate variable consideration. Constraining estimates. Significant financing components. Accounting for contract modifications. Modification approval assessment. Factors supporting contract modification approval. Modification accounted for as separate contract. Modification not accounted for as a separate contract.

Measuring progress. Output methods. Input methods, and more.

Accounting information systems and packages. Computer software in managerial accounting. Information security and data protection. The accountant and the networked environment. The accountant and database management systems. Information systems and financial analysis.