Microsoft® Excel® 365/Excel® 2019: Getting Started with PivotTables and PivotCharts is a two-lesson advanced level course that guides you through creating, formatting, and modifying PivotTables and PivotCharts in Excel using step-by-step hands-on activities.

The 2018 Yellow Book revision represents the first comprehensive overhaul of the Yellow Book standards since 2011! This course not only explains the new standards, it also prepares you to excel in implementing the new Yellow Book. Learn precisely what the new Yellow Book does and does not require auditors to do. The course materials utilize a highly illustrative and innovative format. Over 15 focused exercises are included to provide an enhanced knowledge of the new Yellow Book.

Liquidations may be used as an alternative to the sale of a business or as an adjunct to the sale of business assets. The objective of this course is to fully explore the technical tax and business issues in liquidating C corporations, S corporations, partnerships, and limited liability companies. This unique course is essential for anyone planning to sell a business.

This course guides you through opening, creating, formatting, previewing, printing, and saving text documents.

Often considered relatively low-risk assets, accounting for long-term assets such as property, plant and equipment (PP&E), intangible assets and goodwill can pose significant accounting challenges in their initial measurement and subsequent valuation. Also, the new accounting guidance for revenue recognition and leases will create other classes of long-term assets which will result in additional accounting challenges. In this course, we'll discuss the basic accounting model for various types of long-term assets, such as PP&E, intangibles and right of use assets. Next, we'll discuss the complex accounting around asset impairment and other valuation issues and lastly discuss the impact of recent ASC Updates, such as ASU No. 2017-04 on goodwill impairment and ASU No. 2017-01 on business combinations. As there is often more than meets the eye when it comes to long-term assets, this course will refresh your knowledge on this surprisingly complex area of accounting.

Sometimes we can avoid addressing the elephant in the room for a while. However, when there are three elephants in the room, it's time to address the issues. Designed for practitioners and their staff, whether in public accounting or business and industry, this course provides a comprehensive review and update of the FASB's Big 3 accounting and reporting areas: Revenue Recognition, Leases, and Financial Instruments, including equity securities, hedging and impairment. We will focus on recently issued Accounting Standards Updates, covering these critical areas of your practice or organization. We will analyze the Big 3, which have a major effect on all industries, using examples and illustrations to provide a hands-on approach that will help you better assess and implement the new standards and guidance applicable to your clients or organization.

This course guides you through creating, copying and pasting, reviewing, and correcting basic and complex formulas in Excel 2016 using step-by-step hands-on activities.

When stories of fraud make the news, they can look so obvious after the fact. Regardless of whether the fraud was material, the media and the public frequently ask how the auditor and those within the entity could not have detected the fraud. Fraud can be very difficult to detect, particularly without the luxury of hindsight. In this course, we will look at over 20 frauds that recently occurred and with the luxury of hindsight study how they happened and perhaps how they could have been prevented or detected. The course materials utilize a highly illustrative and innovative format. Over 15 focused exercises are included to provide an enhanced knowledge of fraud occurring in not-for-profit entities and governments.

Many organizations spend huge amounts of money and effort at planning, forecasting, and budgeting and all too often the three disciplines are separated and not connected throughout the company. It appears that people who are doing the strategic planning aren't talking with the people who are doing the budgeting or forecasting. Also, there is a lack of uniform accountability throughout the organization. This course is designed to completely integrate the planning process and show how it can move from long-range thinking, through medium-term planning, through the annual budget, and to the monthly cash-flow forecast. This course will teach the participant how to avoid many political pitfalls that end up causing a lack of accountability and often cause the planning process to be demotivating to the staff. This isn't just a strategic planning course or a budgeting course. It is a course that looks at the entire planning process from beginning to end and shows how much smoother it can be when it is an integrated process. While it is a technical course discussing many of the technical tricks and tips for producing a good plan, it is also a management course in that it will discuss the political aspects of planning.

Each year brings its own set of tax planning challenges, and this year is no exception. This course aims to arm tax planners with planning strategies and ideas that wealthy clients, middle-income clients, and closely held business owners need to consider right now to take advantage of present opportunities and plan for future tax advantages. Learn strategies that can really have an impact on client lives, while also bringing value to you and your firm. The material is current with relevant provisions from The Tax Cuts & Jobs Act.

CPAs have a well-earned reputation for ethical behavior. It is every CPA's responsibility to uphold this reputation and to enhance it for the next generation. In order to act ethically, CPAs need to thoroughly understand their ethical and regulatory requirements with regard to the core principles of integrity, objectivity and independence. In this course, we will study the source of these responsibilities by exploring the AICPA's Code of Professional Responsibility (Code) and the United States Department of the Treasury Circular 230 (Circular 230), which details tax practitioners' responsibilities when representing tax payers in front of the Internal Revenue Service (IRS). The course will discuss and provide examples of the Code's Independence Rule, and its various interpretations as well as discuss the disciplinary process under Circular 230. The course uses practical "Case in Point" examples to provide hands-on applications of the material in order to achieve its primary objective of helping to educate CPAs in the ethics of the accounting profession.

Reviewing workpapers is a critical internal quality control safeguard that ensures issued audit reports are appropriate given the specific engagement's circumstances. There is a presumption that more experienced engagement team members should review work performed by less experienced staff. But, even sole practitioners must be concerned about complying with quality control standards and proper ethical conduct. This course will provide tips and techniques for effective and efficient review of audit workpapers, the success of which heavily depends on an auditor's proper application of critical financial statement audit concepts such as assessing audit risk, applying strong substantive analytical procedures, and evaluating areas of estimates and uncertainty.

This year practitioners need to keep abreast of tax changes affecting pass-through entities used by their business clients and employers, and this enlightening course delivers that information. You will learn invaluable strategies, techniques, innovative tax-planning concepts, income-generating ideas, and other planning opportunities available to S corporations, partnerships, LLCs, and LLPs. Continually updated for developments.

The effective date for Topic 606, Revenue from Contracts with Customers, is now here for all entities. Are you ready? Designed for accounting and auditing practitioners at all levels in both public accounting and business and industry, this course provides a thorough review of the FASB's comprehensive new revenue recognition guidance found in Topic 606. The course will review all aspects of the FASB's new five-step revenue recognition model, including all updates which have been issued to the original ASU. Additionally, the course will review the presentation, and disclosure requirements of the standard. Plenty of examples are used to illustrate the practical application of the ins and outs of the new guidance (including journal entries) to help you better understand and apply the complexities of this completely revamped area of accounting. Revenue recognition changes due to this new guidance could impact wording in contracts, tax planning strategies, budgets, debt covenant compliance, incentive compensation plans, and more. In other words, this comprehensive change in revenue recognition is so much more than simply understanding the resulting debits and credits in the financial statements. As such, it is imperative that all accounting and auditing practitioners at all levels, in both public accounting and business and industry, begin their review and preparation for implementing Topic 606 NOW.

This two-hour course covers sanctions and limitations on both clients and practitioners arising out of the preparation of an income tax return.

All organizations are looking for ways to gain an advantage over the competition. This practical and interactive session will present a toolkit of ideas to help CFOs, controllers and finance professionals better position their organizations for the future. We all know change is occurring at an exponential rate and by completing this course you will be able to assist your organization in making key decisions affecting critical aspects of the business such as enterprise risk management, financial risk, cash management, credit decisions, and much more! Become the "financial hero" of your organization and make a positive impact on the bottom-line.

Specifically tailored for practitioners who do not perform audits, but provide other attest and non-attest services to small and medium-sized businesses, this course is a comprehensive update covering recently issued accounting, compilation, and review standards, as well as other professional guidance impacting small and medium-sized business accountants. The course uses practical examples and illustrations to help you understand and apply the material in practice.

This course guides you through creating and opening PowerPoint presentations; inserting, reorganizing, and deleting slides; applying a design theme and switching between different PowerPoint views. You learn how to insert various types of content on slides, such as bulleted lists, tables, charts, shapes, pictures, SmartArt graphics and sound clips; how run a slide show and how to preview and print audience handouts; how to add animation and transition effects to slides; how to create a custom design theme and a custom template, which you use to create a new presentation; how to integrate Excel workbook data and charts in a presentation using copy and paste; how to add footer text, a date and slide numbers to slides; how to run a full-screen slide show using slide show controls; and how to run a slide show in Presenter view. Note that this course emphasizes using traditional keyboard and mouse actions to perform tasks in PowerPoint and Excel 2016. Some relevant tips for working with PowerPoint 2016 with a Windows 10 touch-screen device are also provided.

We now have the benefit of the completion of the first full tax season since the issuance of tax reform legislation. In this course, tax advisors will be fully updated on the most important aspects of tax reform as well as major trends on the horizon with a view toward planning after implementation of TCJA. As both formal and informal guidance is issued, you will be kept fully up-to-date.

As the effective date of Topic 842 rapidly approaches, now is the time to get your hands around the details of the FASB's new leases standard. Designed for accounting and auditing practitioners at all levels in both public accounting and business and industry, this course provides a thorough overview of the FASB's new lease accounting standard (ASU No. 2016-02) that was released in February 2016. You will learn about the long awaited lease accounting standard for lessors and lessees, including sale and leaseback transactions, as well as recent updates to the new lease accounting guidance. Plenty of practical application illustrations are used, including journal entries, to help in understanding this complex area of accounting.

Forecasting and budgeting are two words that often draw an adverse reaction from many financial professionals; let us help you turn that frown upside down with our innovative approach to planning and budgeting. We'll move beyond the traditional techniques and show you easier ways to complete the process while cutting out the political pitfalls that end up causing a lack of accountability and can be demotivating to the staff. During the seminar we will cover such topics as the sales/ income plan, capital equipment planning, the "one-year operating plan" (formerly referred to as a budget), the "monthly operating plan," cash planning, risk planning, and much more! Join us for this seminar as we help you streamline your forecasting and budgeting processes, which turns into a win-win for the employees and the organization.

Federal estate and gift taxes currently affect few clients, but there are many other issues involved in settling an estate or administering a trust. Clients who are beneficiaries of a trust or estate often turn to their financial advisors to understand the administrative process and its effect on their interests. This course enables the accountant to cut through the jargon to understand the legal concepts, communicate a real-world explanation to clients, and serve, in some instances, as an advisor to them. After taking this course, practitioners will feel more confident to serve in a fiduciary capacity. Updated for developments relative to estate taxation.

Designed for accounting and attestation practitioners at all levels in both public accounting and business and industry, this course provides an overview of recent accounting, compilation, preparation, review, and attestation matters including: recently issued Accounting Standards Updates (ASUs); the FASB's comprehensive new Revenue Recognition standard - Topic 606; Lease Accounting - Topic 842; Financial Instruments; SSARS No. 21, Clarification and Recodification and other new standards issued by the ARSC; recent AICPA and PCAOB releases; and other important A&A practice matters you should be aware of.

Designed for practitioners and their staff, whether in public accounting or business and industry, this course provides an overview of recent FASB accounting and reporting developments. The course begins by reviewing recent Private Company Council (PCC) activities and recently issued Accounting Standards Updates (ASUs), analyzing guidance that has a major effect on all industries, including those covering revenue recognition and leases. Special attention is given to standard setters' activities that affect small and medium-sized entities. Examples and illustrations provide hands-on application to help you assess and implement the new standards and guidance applicable to your practice and clients.

The most difficult concepts to master when dealing with flow-through business entities are the basis and distribution concepts. Major error and malpractice issues occur if the CPA does not fully understand the impact of these rules. This course is designed to focus on the practical applications of these rules.

ASU No. 2016-14, Presentation of Financial Statements of Not-for-Profit Entities, will usher in the most significant changes to not-for-profit financial reporting in over 20 years when it becomes effective for December 31, 2018, year-ends. To properly implement the new financial reporting model professionals will need to have a strong, working knowledge of the new requirements. Now is the time to obtain that knowledge! This course will explain the new requirements, illustrate how the requirements will manifest themselves in the financial statements, and explain key options that not-for-profits have in implementing the requirements. The course will also update on you on today's core not-for-profit accounting requirements while also examining other key issues on the horizon related to revenue recognition and leases. The course materials utilize a highly illustrative and innovative format, including over 25 focused exercises to provide an enhanced working knowledge of not-for-profit accounting and reporting.

This course will enable you to understand the technical tax issues and planning in various types of business acquisitions for C corporations and S corporations.

While the estate and gift tax have been greatly relaxed, many clients will still require estate planning services in the current year. This course examines the fundamentals of estate planning including critical concepts in marital deduction planning, credit shelter trusts, selection and powers of trustees, and titling and funding issues. The comprehensive manual provides an in-depth analysis of will provisions, checklists, flow charts, and real-life examples.

ASU No. 2016-14, Presentation of Financial Statements of Not-for-Profit Entities, is the most significant not-for-profit reporting standard in over 20 years and is now fully effective. To properly implement the new financial reporting model professionals must have a strong, working knowledge of the new requirements. Now is the time to obtain that knowledge! This course explains the new requirements, illustrates how the requirements manifest themselves in the financial statements, and clarifies key options that not-for-profits have in implementing the requirements. The course also examines other key changes affecting not-for-profits including the new revenue recognition and contribution requirements (which apply to 12/31/19 year-ends) and leases (which apply to 12/31/20 year-ends). The course materials utilize a highly illustrative and innovative format to provide an enhanced working knowledge of not-for-profit financial reporting.

Accounting and financial reporting for construction contractors may be the most difficult area to be in compliance with the various standards. Construction engagements are, in many instances, more "dangerous" than most lines of businesses due to the many users of the financial statements. In this course, we will discuss why construction accounting and financial reporting are so complex, and discuss the relationship between the contractor and the surety, both from an underwriting and claims perspective. We will also explore what the surety looks for in order to maximize potential bond credit, and we will discuss key areas of tax compliance concentrating on those areas which make construction unique, including the impact of The Tax Cuts and Jobs Act on the construction industry.

When not-for-profit entities and governments fall prey to fraud and abuse, it breaks the hearts of donors and taxpayers. Fraud and abuse also causes donors and taxpayers to lose confidence in those not-for-profit entities and governments. In this course, we will focus on the common types of fraud and abuse that occur in not-for-profit entities and governments and also address the auditor's responsibilities related to fraud and abuse. The course materials utilize a highly illustrative and innovative format. Over 30 focused exercises are included to provide an enhanced knowledge of fraud and abuse in not-for-profit entities and governments.

The best laid plans of mice and men often go astray; the same is true for taxpayers and practitioners. Every practitioner has been confronted with a client who had a different twist on a tax idea. This course focuses on the law in order to break down 50 situations in which practitioners need to be sharp. The study of the law underlying the tax areas will assist practitioners in satisfying their professional standards of practice and will help you in preparing Form 1040.

Be the go-to person on compilation and financial statement preparation engagements. Specifically designed for preparation and compilation practitioners and their staff, this course will provide you with a hands-on application for performing preparation and compilation engagements. You will learn the ins and outs of relevant sections of SSARS No. 21, Clarification and Recodification, the most significant change to the SSARS since their inception over thirty years ago. This course will bring you up to date on SSARSs requirements and guidance as it relates to preparation and compilation engagements. More importantly, it will provide you with practical examples and illustrations to help you effectively and efficiently perform those engagements. Plus, the course will cover new guidance relevant to compilation and preparation engagements which was introduced by SSARS No. 22, Compilation of Pro Forma Financial Information, SSARS No. 23, Omnibus Statement on Standards for Accounting and Review Services - 2016 and SSARS No. 24, Omnibus Statement on Standards for Accounting and Review Services - 2018

The purpose of this course is to provide a practical and in-depth analysis of the significant tax planning advantages and strategies related to owning a principal residence for use as a home office and/or vacation home for upper income taxpayers.

Designed for accounting and auditing practitioners at all levels in both public accounting and business and industry, this course provides an overview of recent accounting matters including: Private Company Standard Setting activities; recently issued Accounting Standards Updates (ASUs); the FASB's comprehensive new Revenue Recognition standard, Topic 606; a brief update of the FASB's new Lease Accounting standard -- ASU No. 2016-02; changes to the adoption dates for PCC alternatives and other important accounting matters.

Employment taxes are often overlooked as an area where more planning may be effective. Payroll taxes have become an increasing burden for the average business, and IRS penalties for noncompliance have risen dramatically in recent years. They have also been subject to employer incentives. The Service has announced that uncovering noncompliance by employers ranks high on its audit list. This course presents a comprehensive overview of federal payroll taxes, Form 1099, and related compliance issues.

Recently updated to include discussion of new FASB standards on revenue, leases, and measurement of financial instruments, this course is designed for small and medium-sized business practitioners and their staff, whether in public accounting or business and industry, and will provide you with a comprehensive review of recent FASB accounting and reporting matters most relevant to smaller companies including: Private Company Standard Setting activities; Accounting Standards Updates (ASUs) recently issued and the FASB's current technical agenda; Revenue Recognition; Lease Accounting; and new ASUs dealing with financial instruments. Plus, the course will discuss such hot topics as cyber-security and enterprise risk management. Examples and illustrations provide hands-on application to help you assess and implement the new standards and guidance applicable to your practice and clients.

Partnerships and LLCs involve unique problems that require careful attention. This course covers selected critical tax issues that practitioners need to know when working with partnerships and limited liability companies, with a focus on planning opportunities and pitfalls.

In today's rapidly changing world, finance professionals are required to wear many hats and are often the keys to the organization's success. On one hand, they need to be abreast of the latest proven financial skills for making the best decisions, and on the other hand they need the best skills to motivate, manage, and lead people. Being pigeon-holed into one area or another is neither good for career building nor for the good of the organization. This course has been designed to give the CFO and controller the skills needed to lead their organizations into the rapidly changing decade. The course's author has been in the trenches, having held positions in finance and senior management, and understands the issues from both perspectives. Another unique aspect of this course is its constant evolution. We know change is occurring at an exponential rate, so certain chapters dealing with current domestic and global economic conditions are included along with current technical issues on the cloud and social media. The course is updated as necessary throughout the year to include the most recent developments.

The leading edge of the baby boomer generation has already reached retirement age. Financial and tax planners can expect increased demand for strategies that dovetail Social Security with other retirement- and estate-planning objectives. This course provides tax and financial planning professionals with both the background information on the Social Security system and the strategies clients will need in dealing with Social Security, and the myriad of all the other related retirement planning issues.

The course provides a comprehensive understanding of the preparation of both S corporation and partnership/LLC tax returns, along with the underlying laws, regulations, etc. The course and instruction delivery is geared toward the basic understanding and progresses to complex issues. The boot camp allows staff to discover the connections and alterations of these widely held entity structures, while also providing a valued reference for the participant's future use. The course utilizes an identical sample trial balance for form preparation, with filled-in completed Forms 1120S and 1065 provided in the case solutions.

Organizations that fall victim to fraud (and that is every organization in the world) have many controls in place to combat fraud. We will discuss means and methods to stop fraud and the controls that victim organizations employ to seek improvements for our organizations.

A clear and concise set of proper financial statement disclosures can make or break an entity's financial statements. Such disclosures are no longer simply additional information provided by a business; they can be complex in nature and difficult to both prepare and understand, even for small and medium-sized businesses. Oftentimes, financial statement users will first turn to the notes in the financial statements in order to get a feel for where the business and its numbers might be heading. This course will focus on key balance sheet and income statement disclosure as well as those relating to adoption of new accounting standards such as Topic 606, accounting policies, changes in accounting estimates and errors, subsequent events, going concern, and related party disclosures. The course will use illustrations, examples based on private company financial statements disclosures, and real-world excerpts from financial statements to provide you with a hands-on feel for the disclosure requirements across a number of accounting standards.

The objective of this course is to train new staff accountants, data processing employees, para-professionals, and bookkeepers to prepare a complicated federal individual income tax return. Over the years, thousands of new staff have received practical, hands-on experience to become familiar with tax forms. This course covers the latest tax law changes, making it essential for your new staff.

This course provides new staff accountants, data processing employees, para-professionals, and bookkeepers a study into some of the more complicated issues they may face in tax return preparation. Updated for impacts of the Tax Cuts and Jobs Act of 2017.

The employer-employee relationship strains both sides in uncertain times, and businesses need CPAs, controllers, and other advisors to provide understanding of the complex legal and payroll tax issues associated with all aspects of employment, especially now. This course provides in-depth coverage of this critical area. Updated and supplemented throughout the year for breaking developments.

As they gain more experience, staff are expected to take on more complex assignments with minimal supervision. The course is designed to assist experienced staff to take the next step by taking a deeper analysis into critical issues affecting the entire life-cycle of present S corporation clients. Discussions utilizing real life examples are designed to allow intermediately experienced participants to analyze and solve problems, such as they may face within their own offices.

Ethics is generally defined as a set of moral principles, either at the individual level or in the context of a culture or society as a whole. Ethics is also a philosophical framework used to analyze what are the right and the wrong courses of action given a particular situation or set of circumstances. The focus of this course is on ethics and ethical behavior, both in general and specifically relating to CPAs. The course uses practical "Case in Point" examples to provide a hands-on application of the material. The course reviews the general nature and basic theories of ethical behavior; why ethics are critical to individual CPAs and the accounting profession as a whole; several models for ethical decision-making; and the AICPA Code of Professional Conduct, including recent changes to it. The primary objective of the course is to help educate CPAs in the ethics of the accounting profession.

This four-hour course covers most of the specific ethical considerations that come into play as a practitioner in the eyes of the Internal Revenue Service. It also covers sanctions and limitations on both clients and practitioners arising out of the preparation of an income tax return.

This year is indeed another year of significant change in the world of government and nonprofit auditing. Time is valuable, and it's hard to stay current in today's rapidly changing environment. Let us save you time and effort in staying current through this informative update course. The course materials utilize a highly illustrative and innovative format. Over a dozen focused exercises are included to provide an enhanced working knowledge of the latest developments in government and nonprofit auditing.

Since its inception nearly 25 years ago, many have continued to struggle with applying the current model for accounting for income taxes. But this doesn't have to be you. This course will provide you with the basic knowledge necessary to understand the complexities of this challenging topic. Through discussions and use of exercises, this course will analyze the authoritative literature to provide a thorough understanding of such topics as deferred taxes, income tax expense, uncertain tax positions and other classification and disclosure requirements. We'll also explore the changes on the horizon to accounting for income taxes.

This course will enable practitioners to understand the basic practical issues of preparing the gift tax Form 709. This course covers the disclosure requirements and the information necessary to properly prepare the form.

Accounting and financial reporting for construction contractors may be the most difficult area to be in compliance with the various standards. Also, construction engagements are, in many instances, more "dangerous" than most lines of businesses due to the many users of the financial statements. In this course, we will discuss why construction accounting and financial reporting are so complex, and discuss the relationship between the contractor and the surety, from both an underwriting and claims perspective. We will also explore what the surety looks for in order to maximize potential bond credit.

This year is indeed another year of significant change in the world of nonprofit accounting and auditing. Time is valuable, and it's hard to stay current in today's rapidly changing environment. Let us save you time and effort in staying current through this informative update course. The course materials utilize a highly illustrative and innovative format. Over 30 focused exercises are included to provide an enhanced working knowledge of the latest developments in nonprofit accounting and auditing.

With different tax rates for individuals and trusts, tax planning takes on more importance. New ideas for financial planning for retirement must be considered. The purpose of this course is to explore practical tax-planning ideas that practitioners can use to assist clients with their needs. This course is crucial for CPAs who are looking for good ideas that can save clients money! Continually updated for legislative developments.

Practitioners that provide non-audit services must strike the right balance between complying with relevant professional and regulatory standards, providing value- added client service, and mitigating litigation and other practice management risks. This course contains many case studies to reinforce best practices for managing the accounting, reporting, and performance issues associated with the attest services of compilations and reviews where reports are issued, as well as the SSARS preparation of financial statements service and other nonattest engagements.

This course discusses the legal issues in probating and contesting a will, plus the practical issues involved when settling an estate - marshaling of assets, payment of creditors, and distribution and accounting to beneficiaries. Inventory of estate assets is also discussed.

With so much going on in the Accounting, Compilations and Review, and Auditing arena lately, it's easy to have missed some of the more important issues and challenges facing the profession today and into the near future. This course, designed for accounting and auditing practitioners at all levels in both public accounting and business and industry, will provide you with a year in review look at some of the more important issues and challenges facing CPAs. We will identify and discuss specific areas within the profession that are likely to affect you and your clients, thereby keeping you "in the know" on these critical topics. Examples and illustrations provide hands-on application to further enhance your understanding of the matters presented.

The IRS has dramatically ramped up its examination of specific individuals and small business taxpayers. Now, more than ever, CPAs need clients to understand the need for documentation and procedures to substantiate what IRS auditors are pursuing. Learn the high audit risk areas and ways to help clients survive an IRS audit with little or no change. It is critical for CPAs in public accounting to understand the risk to clients and to themselves in tax return preparation and planning.

Specifically designed for compilation, preparation, and review practitioners and their staff, this course will provide you with an overview, update, and hands-on application for performing compilation, preparation, and review engagements. You will learn the ins and outs of SSARS No. 21, Clarification and Recodification as well as other recent releases from the AICPA Lastly, the course will perform a detailed review of the key provisions of the recently issued SSARS No. 24, Omnibus Statement on Standards for Accounting and Review Services - 2018. Not only will this course bring you up to date on SSARSs requirements and guidance, but more importantly, it will provide you with practical examples and illustrations to help you effectively and efficiently perform compilation, preparation, and review engagements. This course will walk you through the content of The Essential SSARS Implementation Toolkit, which is a comprehensive resource to help ensure that you satisfy professional, ethical, and technical requirements for all SSARS Nos. 21-24 services.

Excel provides a variety of tools you can use to create, format and enhance charts: contextual Ribbon tab buttons, menus and galleries, shortcut menus, keyboard shortcuts, task panes, and more. This course allows you to explore using these tools to create and format common chart types.

Section 199A is easily the least understood topic of The Tax Cuts and Jobs Act. Your clients will look to you for explanations and best practices to maximize the 20% deduction. Pass-through entities and real estate investors stand to gain valuable tax cuts, and the average practitioner cannot afford to be uninformed on Section 199A. This program incorporates the experiences many tax practitioners had over the last tax season calculating and applying this deduction. This course will cover all relevant facets and nuances of the deduction, as well as implementation issues and lessons that will be useful in advising clients this year. This program will include all relevant IRS guidance.

Employment taxes are often overlooked as an area where more planning may be effective. Payroll taxes have become an increasing burden for the average business and IRS penalties for noncompliance have risen dramatically in recent years. As a result, they have also been subject to employer incentives. The Service has announced that uncovering noncompliance by employers ranks high on its audit list. This course presents an overview of employee versus independent contractor criteria, the federal payroll taxes form, Form 1099, and related compliance issues.

Due to IRS issue focused examinations, CPAs need to understand what types of returns are selected for examination and ways to help clients survive an IRS audit with little or no change. As a result of issue focused examinations, CPAs must understand what are the high audit risk area issues and what the IRS is focusing on when a return is examined. In addition, because tax-related identity theft is a common issue for many taxpayers, it is critical for CPAs to understand the procedures necessary to resolve this matter for their clients.

All successful entities, regardless of nature, size, and complexity, must have a well-designed and effectively operating system of internal controls over reliable financial reporting, in addition to managing other risks. This course will provide practical guidance on exactly what a sound system of internal controls "looks like" and the resulting impact on the reliability of financial statements, particularly for smaller entities. In addition, we will explore COSO's 2013 Internal Control - Integrated Framework that is used to better manage the unique and challenging risks of today's entities.

This course guides you through creating formulas using Financial, Date & Time, Math & Trig, Statistical, Lookup & Reference, Database, Text and Logical functions.

Designed for practitioners and their staff, whether in public accounting or business and industry, this course will provide you with an update of recently issued FASB Accounting Standards Updates (ASUs), including a comprehensive review of the new revenue recognition standard and guidance found in ASC Topic 606, Revenue from Contracts with Customers.

Specifically designed for preparation, compilation, and review practitioners and their staff, this course will provide you with a comprehensive review and hands-on application for performing financial statement preparation, compilation, and review engagements. You will learn the ins and outs of SSARS No. 21, Clarification and Recodification. The course will also cover the changes that have occurred with the issuance of SSARS Nos. 22 and 23 with regard to compilation of pro forma financial information engagements, engagements on prospective financial information, as well as in other areas relevant to SSARS No. 21 engagements. Lastly, the course will perform a detailed review of the key provisions of the recently issued SSARS No. 24, Omnibus Statement on Standards for Accounting and Review Services - 2018. Not only will this course bring you up to date on SSARS requirements and guidance, but more importantly, it will provide you with practical examples and illustrations to help you effectively and efficiently perform these types of engagements. This course is intended to be your go-to reference for training your staff and managing your SSARS Nos. 21-24 services in compliance with professional, ethical, and technical requirements.

Designed for accounting and attestation practitioners at all levels in both public accounting and business and industry, this course provides a comprehensive review of recent standard setting activities of the PCC, FASB, ASB, and ARSC. Not only will this course bring you up-to-date on the requirements, it also provides you with many hands-on examples and illustrations to help you apply the guidance in practice. You'll learn about the latest standards, exposure drafts, and guidance focusing on issues applicable to accountants and attestation practitioners in public accounting and private industry. This course also includes a discussion of common audit quality issues noted in peer reviews; updates practitioners on the latest developments impacting compilation, preparation, and review engagements; and discusses other matters of interest to all accountants.

Business clients seek practical solutions to their tax issues, and this course provides advisors with effective tax planning strategies for the closely held business. Include in your advisory attach‚ case ammunition which will assist businesses in dealing with employee-related issues, depreciation, related parties, buy-sell agreements, fringe benefits, and so on. Providing sound advice will be a money maker both for clients and your firm.

When real property is sold for a gain, we always try to find ways to defer recognizing income so it won't be necessary to send a check to Uncle Sam. There are two provisions within the Internal Revenue Code that allow the taxpayer to defer recognition of immediate taxable gain in the year of sale: installment sales and like-kind exchanges. Knowing how and when to utilize these provisions makes the CPA very valuable to either their client or the entity they work for.

The Yellow Book has been revised! This course will equip you with a comprehensive knowledge of the new Yellow Book requirements and increase your confidence and proficiency in performing Yellow Book audits. The course materials utilize a highly illustrative and innovative format including over 20 focused exercises on key practice issues.

Understanding the forces affecting your A&A public practice is critical to success in today's complex and rapidly changing market. In this session we will tackle pressing issues at a "need to know" level and then discuss the practical implications. You will come away armed with the "big picture." Preparedness is half the battle, so do not miss this critical briefing.

Most of our clients are pass-through entities for which many of the general business strategies are subject to additional limitations. To provide the tax planning strategies for closely held business clients that will bring more revenue, this course focuses on the special concerns and techniques the practitioner needs to thrive in this market.

The formula for a successful audit today consists of many elements. Some of those elements require more thoughtfulness and caution in their application than others. In this course, we will explore those more combustible elements that can cause the audit to blow up with the budget, peer reviewers, clients and others. The course materials utilize a highly illustrative and innovative format. Over 15 focused exercises are included to provide an enhanced working knowledge of today's GAAS.

Our focus is to reduce the overall risk of fraud. To that end, this course focuses on what factors contribute to turning honest employees into fraudsters. Discussion will include integrity and ethics, as well as how people may react in certain situations. We will also touch upon what lurks in the darknet along with cryptocurrency fraud.

In arriving at and providing an opinion on the financial statements, auditors follow approximately 1,000 pages of generally accepted auditing standards (GAAS)! It takes a great deal of effort and energy to keep up with the current requirements. Designed for everyone in the firm, this course will replenish your tank with a deep understanding of GAAS needed to fuel high-performance audits under today's standards. The course materials utilize a highly illustrative and innovative format. Over 30 focused exercises are included to provide an enhanced working knowledge of today's GAAS.

The purpose of this course is to provide an in-depth discussion of selected advanced-level issues affecting LLCs and LLPs.

With two active standard setters (i.e., the GASB and FASB), there are always important developments occurring in government and nonprofit accounting. Time is valuable and it's hard to stay current in today's rapidly changing environment. Let us save you time and effort in staying current through this informative update course. The purpose of this course is to enable you to excel in the constantly changing government and nonprofit environment. The course materials utilize a highly illustrative and innovative format. Over a dozen focused exercises are included to provide an enhanced working knowledge of the latest developments in government and nonprofit accounting.

Technological advances, cybersecurity threats, increased regulatory scrutiny, globalization, and other challenges have caused entities and auditors to struggle with proper consideration of the cost-benefit of internal controls, recognizing that a well-designed system does not have to prevent or detect all internal control deficiencies -- just ones that matter most to the entity's objectives related to financial reporting, compliance, operations and strategy. This course provides practical guidance on what a sound system of internal controls "looks like" and its impact on the reliability of financial statements, particularly for smaller entities. In addition, a broader discussion of enterprise-wide risk management will be discussed in accordance with COSO's Enterprise Risk Management - Integrated Framework.

The best laid plans of mice and men often go astray; the same is true for taxpayers. Every practitioner has been confronted with a client who had a different twist on a tax idea. This course focuses on the law in order to break down 25 situations in which a taxpayer has attempted to push one of these ideas. The study of the law underlying the tax mistakes made will assist practitioners in satisfying their professional standards of practice and will help you in preparing Form 1040.

This course goes beyond the basics and addresses important practical issues that an experienced practitioner must know. Even if you have attended other S corporation courses, you will learn something new in this course.

Designed for accounting, audit and attestation practitioners at all levels in both public accounting and business and industry, this course provides an overview of the new and recent pronouncements and guidance issued by the AICPA Auditing Standards Board (ASB) and Accounting and Review Services Committee (ARSC), as well as other current attestation matters on the radar. This course will bring you up-to-date on the standard setters' activities and provide you with examples and illustrations to help you apply the guidance in practice. You'll learn about the latest standards, exposure drafts, and guidance focusing on issues applicable to accountants and attestation practitioners in public accounting and private industry. This course also includes a financial statement preparation, compilation and review update specifically covering the new SSARS No. 21, Clarification and Recodification and other new SSARS issued during the past year and well as the recodified attestation standards issued under SSAE No. 18.

Despite the fact that a client's matter may be taken directly to court, utilizing IRS Appeals usually results in saving your client both time and money. Join us as we discuss the misunderstood process through IRS Appeals.

The estate tax and generation-skipping transfer tax have returned, and the gift tax is again unified with the estate tax. Changes in the transfer tax under new law are mirrored in the compliance requirements. The purpose of this course is to learn how to prepare Forms 706 and 709 in these circumstances. This practical manual guides the CPA through the complex issues in completing these forms.

The PATH Act of 2015 made "permanent" changes to depreciation; however, the Tax Cuts and Jobs Act reminds us that Washington has a different definition of the word "permanent." Again this year Congress has drastically changed depreciation rules. Individuals, corporations, partnerships, LLCs, trusts, estates, and nonprofits all utilize two of the most often prepared tax forms -- Form 4562 -- Depreciation and Amortization, and Form 4797 -- Sales of Business Property. This course provides a quick dissection of both of these complicated forms. New to experienced tax preparers may utilize this manual for all tax returns/entities they prepare. This reference manual contains many examples and cases to illustrate the most important points CPAs need to be aware of.

Understanding the proper accounting for and reporting of financial statement areas containing uncertainty can be challenging, especially ensuring adequate disclosure of risk to the financial statement users. This course will provide critical considerations when evaluating the proper treatment of accounting estimates, loss contingencies, and going concern in U.S. GAAP-basis financial statements.

Important activities occur during the engagement wrap-up phase of the engagement that support the auditor's opinion regarding whether the financial statements are materially misstated due to fraud or error. Insufficient audit documentation and engagement wrap-up can result in audit deficiencies that negatively impact audit effectiveness and efficiency. Appropriate quality control procedures can mitigate risk of noncompliance with relevant professional and regulatory standards.

It's been said that you cannot fit a square peg into a round hole. The same principle holds true for audits of not-for-profit entities. You simply cannot apply a standard commercial audit approach to the audit of a not-for-profit entity and expect a good fit. Skilled auditors will instead adjust and hone the audit to fit the not-for-profit entity. This course is designed to help you do just that and equip you with the superior skills needed to excel in auditing not-for-profit entities. Updated for ASU No. 2016-14 (i.e., the new not-for-profit reporting model), the course materials utilize a highly illustrative and innovative format. Over 25 focused exercises are included to provide an enhanced working knowledge of auditing not-for-profit entities.