CPE & Event Catalog

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.

Special purpose frameworks vs. GAAP. AICPA's Financial Reporting Framework for Small- and Medium-Sized Entities (FRF for SMEs). Cash and tax bases of accounting. Other Comprehensive Basis Of Accounting (OCBOA). Revenue recognition. Accounting methods. Financial statements. Disclosures.

Fraudulent financial reporting. Business issues and risks. Going concern uncertainties. Related party transactions. Misstatements. Noncompliance with laws. Preparations, compilation and reviews. Client acceptance and continuation.

Determining current tax position. Determining the deferred tax position. Identify any unrecognized tax positions. Considering any special issues. Preparing disclosure.

Determining engagement acceptance. Agreeing upon the procedures. Performing the procedures. Obtaining written agreement of appropriateness. Presenting findings. Obtaining representations. Preparing the report. Preparing documentation.

Preparing for the next 3-5 plus years?. Supply chain disruption?. Refinancing?. Insurance?. Mergers and acquisitions. Labor and H2A programs?. The great resignation.

Succession planning. The succession planning process. Succession training. CEO succession planning. Succession planning metrics. Succession planning failures

65-day rule. Estate and trusts tax rates. Individual tax rates. Form 1041-T.

Social Security and Medicare. Still working as a senior. Retirement distributions. Tax planning. Other planning issues.

Estate tax return. Income tax brackets. Step up in basis. Sale of home. Retirement accounts. Filing an estate. Portability. Form 8971.

The Great Resignation. Basic financial planning. 2022 tax rates. Retirement accounts. NUA. NIIT. Social Security. Healthcare. Reverse mortgage.

Income for seniors: earned and investment. Deductions: bunching, tracing, minimizing. Effect of income tax strategies on an estate plan.

Current property. Section 1031 exchange. Qualified opportunity zones. Charitable remainder trust

Life insurance death benefits. Life insurance policy living proceeds.

Pandemic effects on healthcare organizations. Covid regulatory issues. Telehealth implementation: lessons learned.

The story. Integration with operations. The controlling landscape. Controlling top tips.