CPE & Event Catalog

Is Roth IRA the right choice? Income tax treatment of distributions from pension, profit sharing, 401(k), IRA, Keogh and Section 403(b) plans. New relief for late rollovers and disaster victims. Strategies for distributions before age 59.5. Laws, regulations and IRS rulings concerning plan distributions. Avoiding the 50 percent penalty on deficient distributions. Integration of estate planning with distribution decisions. Surviving spouse opportunities and dilemmas. Self-directed IRA investment problems.

History of the 60-day rule and recent developments. Rulings and self-certification. Exceptions to the ten percent penalty. What the IRS knows: Forms 1099R and 5498. Form 5329 use and strategies.

Deferred compensation. Vesting. Individual plans. Tax-free rollovers.

Changes needed to revenue recognition. Approval of the contract. Commitment to performance. Identification of each party's rights. Identification of payment terms. Commercial substance. Probability of collection of substantially all of the contract consideration.

Changes needed to revenue recognition. Promised goods or services. Do promised goods/service represent performance obligations? Post-implementation issues. Quantitative vs. Qualitative. Pre-production activities. Product warranties. Optional purchases. Franchisor considerations.

U.S. GAAP vs. IFRS. Revenue recognition. Identifying the contract(s) with a customer. Identifying the performance obligations in the contract. Determining the transaction price. Allocating transaction price to performance obligations. Recognize revenue when (or as) the entity satisfies a performance obligation. Interim disclosures.

Why the change in the revenue recognition standards. Evolution of the revenue recognition standard. Five step process for revenue recognition. Financial statement presentation issues, disclosure requirements, and transition guidance. Recent developments.

Scope of the revenue recognition standards. The 5-step model. How are media and entertainment entities impacted.

Review of applicable auditing standards for risk assessment. Identification and discussion of high-risk audit areas. Discussion and analysis of control risk vs. inherent risk. Practical approach to auditing companies where controls are minimal or not adequately documented. Detailed discussion and examples of risk assessment procedures and alternative approaches.

Strengths. Weaknesses. Opportunities. Threats. Preparing a business case. Internal controls.

Business valuation for family law.

Business valuation for family law.

Business valuation for family law.

Business valuation for family law.

Form 8-K filing. Registrant's business and operations. Financial information. Securities and trading markets. Matters related to accountants and financial statements. Corporate governance and management. Asset backed securities. Financial statements and exhibits.

Objective of MD&A. Liquidity and capital resources. Results of operations. Critical accounting estimates. Interim reporting requirements. Comment letter analysis on MD&A. Non-GAAP financial measures. Why do regulators care about non-financial measures? Boilerplate concerns. Prominent presentation. SEC comment letters.

Cloud computing as it evolves. IAAS: infrastructure as a service. PAAS: platform as a service. SAAS: software as a service. Cloud deployment models. Types of SOC reports. The SOC framework for user auditors of user organizations. The degree of interaction. SOC 1 report.

Security risks. Specific tools. Protect sensitive data. Improve pc security. Improved organizational security.

Empower business owners, operators and employees. Prevent cybercrime. Secure mobile devices. Prevent mortgage fraud. Prevent social engineering. Prevent email hijacking. Create strong passwords.

The small to midsized business accounting landscape. QuickBooks Online and QuickBooks Desktop. Xero Accounting, Wave Accounting, and Accounting Suite. SMB Solutions from Sage Software. Microsoft Dynamics 365. Zoho Accounting apps. Other solutions, wrappers, and extenders.