CPE & Event Catalog

Trust or will (probate estate). Revocable trust. Administrative trust.65-day election. Fiduciary income tax return.

Overview of PPACA coverage provisions. Grandfathered health plans. Benefit limits prohibited. Large employer requirement to provide health coverage. Employer credits and requirements. Form W-2 reporting of employer-sponsored health coverage. Small employer health insurance premium credit.

PPACA provisions. PPACA mandated personal tax changes. Tax-favored health plans. FSA contribution limited. Grandfathered health plans.

Agile auditor. Agile audit constraints. Agile audit engagement. Agile audit benefits.

Goal setting. Adding value to tax profession. Finding voice within the tax profession.

Identifying risk of material misstatement through preliminary analytic review procedures. Ensuring sufficient appropriate audit evidence is gathered through final overall analytic review. Establishing expectations for analytic procedures. Properly designing, documenting and evaluating the results of substantive analytic review procedures. Disaggregating substantive analytics for stronger results. Factors impacting the design of substantive analytic procedures. Common pitfalls in performing substantive analytic procedures.

Analytical procedures. Critical thinking.

Analytical procedures for nonprofits.

Terms of engagement - Au-C Section 210. Auditor's communication with those charged with governance - AU-C Section 260. External confirmations - AU-C Section 505. Written representations - Au-C Section 580. Communicating internal controls matters identified in an audit - Au-C Section 265. Audit evidence - litigation, claims, and assessments - Au-C Section 5001.

Applying the new expected credit loss model.

Identify threats. Evaluating the significance of threats. Identify and apply safeguards. Evaluating the effectiveness of safeguards. Documenting threats and safeguards. Adverse interest threat. Advocacy threat. Familiarity threat. Management participation threat. Self-review threat. Undue influence threat.

Fraud studies and statistics. Fraudulent financial reporting risk factors. Misappropriation of assets. Auditing. Identifying and assessing risks. Assessment results response. Revenue recognition fraud. Disclosure failures. Studying fraud schemes.

Asset protection. Trusts. Divorce.

Introduction to asset protection. Insurance. Asset placement. Bankruptcy. Avoiding tax on debt cancellation and foreclosure. Divorce settlements and divisions. Protecting assets from old age and catastrophic illness, and more.

Financial tax planning. Deferral. Income splitting.

Financial tax planning. Deferral. Income splitting.

Audit documentation.

Red flags in financial and revenue reporting. Financial statement irregularities. Key financial ratios and benchmarks. Unusual accounting practices. Using analytics and trend analysis. Revenue recognition red flags.

Avoiding peer review deficiencies.

Red flags in financial and revenue reporting. Financial statement irregularities. Key financial ratios and benchmarks. Unusual accounting practices. Using analytics and trend analysis. Revenue recognition red flags, and more.