CPE + Events Catalog

It can be challenging to ensure that your clients' have fully leveraged their fixed assets. Cost segregation is the beginning of a comprehensive tax plan and is key to maximizing tax benefits. To maximize tax savings on commercial real estate, cost segregation can be used thoughtfully in combination with multiple other strategies. By employing incentives like bonus depreciation, expensing under Tangible Property Regulations, Section 179 expensing, and more, CPAs can ensure that their clients have fully optimized their real estate tax efficiency.

Business strategy comes from internal and external forces. A formal and planned strategy approach implies that, during the analysis and evaluation of strategic options, every possible strategic option is considered. For some organizations, this is not practical, and various alternative approaches are practiced. In this course, you will learn how to set a formal strategic process as opposed to having an informal (or freewheeling) plan.

ASC 842 reshaped lease accounting'but technical compliance alone is not enough. In this course, Bill Harter brings lease accounting into practical focus, exploring how to identify a lease, measure right-of-use assets and liabilities, and navigate remeasurements, modifications, and classification changes. Participants will also examine common implementation pitfalls and process breakdowns, gaining actionable insights to strengthen controls, improve cross-functional coordination, and maintain precision in real-world lease accounting.

Be an Audit Hero: Solve Fraud with Red Flag Mania's Challenge! Calling all lifelong learners and audit enthusiasts! Red Flag Mania's Audit Challenge is your chance to step into the shoes of a real-world auditor and put your skills to the test in a thrilling, self-study program. This interactive experience throws you headfirst into a realistic fraud case. Become a detective of internal controls as you: Hunt down the culprit: Utilize your investigative techniques to identify the perpetrator behind the fraud. Test internal controls: Assess the effectiveness of a company's safeguards and pinpoint weaknesses that allowed the fraud to occur. Upskill yourself: This self-study program turns you into an auditor, cracking a real-world fraud case. Hunt the culprit, test controls, and build trust. Game-based learning sharpens your audit & investigative skills. Enroll now! This course is produced by Red Flag Mania. Want the full experience - Purchase the When We Prey Bundle !

This study examines how a paradigm shift from traditional to digital audits could affect the audit expectation gap. It uncovers possible new areas of the expectation gap and threats and challenges resulting from this paradigm shift. The findings suggest that audit digitalization will result in the profession transitioning from the defensive approach of educating users on auditors - duties to a constructive approach of using digital tools to perform some of the duties that users expect of auditors. Digital technologies have the potential to enhance internal controls and facilitate fraud prevention and detection, thus narrowing the expectation gap with these critical issues. The potential benefits of switching to the constructive approach include lower costs for audit firms, enhanced audit quality, and improved client perceptions of auditors.

The three-statement financial model forms the foundation on which many other models and analyses are built, and constructing a three-statement model is a critical skill for many roles in accounting and finance. In this course, we will cover the most common errors and issues that cause a three-statement model to be out of balance. We'll show how to correctly find and fix these issues using error-checking best practices. We'll also build some common error checks that can be used to quickly diagnose issues.

Toby Groves, founder of Cognificent Learning, explores how cognitive psychology shapes judgment and decision-making in auditing and other high-stakes professions. Drawing on his background as a CPA and psychologist, he explains how stress, bias, situational awareness, and overreliance on technology'including AI'affect audit quality and ethical outcomes. Groves emphasizes operational definitions, metacognition, and deeper engagement with information to strengthen professional judgment under pressure.

This course is for audit professionals with audit experience with HUD (Housing and Urban Development) assisted projects such as Multifamily Housing projects. The course will include a discussion of the most commonly encountered HUD programs with audit requirements, the audit standards that apply to such audits, a review of the various compliance requirements that are common to HUD programs. We will identify common substantive and control testing audit procedures that apply to audits of multifamily housing projects, and the audit reporting requirements under both the HUD Audit Guide and the Uniform Guidance.

This course explores issues related to allegations of malpractice committed by tax professionals and reviews risk management techniques. Inherent in the services of a tax professional is the risk that a client may assert practitioner malpractice. Clients may also accuse an adviser of being unethical or incompetent. Explore why clients make such claims and learn techniques and procedures to minimize the risk. Review practical client communication skills and tools to protect yourself from malpractice exposure.

Government fraud and embezzlement cases seem to make headlines almost daily. In this timely presentation, Kevin Harper, CPA, will examine real-life fraud cases that have impacted local governments in California. He will detail nine specific fraud schemes he has investigated, exploring how each was carried out, how it was uncovered, and the steps taken to strengthen internal controls to prevent future occurrences. Join us for an insightful session on recognizing and mitigating fraud risks in government operations. This session was recorded live at the CalCPA Governmental Accounting & Auditing Virtual Conference on April 24, 2024.

Technical expertise alone doesn't create high-performing finance teams. In this session, Joe Witte of Velocity Advisory Group introduces the Birds Model, a practical framework that helps accounting and finance professionals understand how behavior influences communication, decision-making, and performance under pressure. Through four simple archetypes'eagle, parrot, dove, and owl'participants learn how to adapt their approach to reduce friction, improve collaboration, and balance accuracy with efficiency in today's fast-paced accounting environment.

The IRS's new Centralized Partnership Audit Regime shifts much of the audit burden onto partnerships themselves. Colin Walsh, partner at Baker Tilly, explains that the rules introduce new adjustment options, heighten potential costs, and complicate filing decisions. He offers broad strategies for navigating the change and emphasizes the need for an engaged partnership representative as the guidance and enforcement landscape keeps evolving.

Understand timing issues under Federal income tax law to maximize client benefits. Review historical antecedents, including US Supreme Court cases and Federal tax rules regarding the timing of income and expenditures. Learn how cash and accrual accounting methods increasingly mirror one another for Federal income tax purposes. Study underutilized planning opportunities to defer income or take advantage of the small business taxpayer exemption. Benefit from the detailed approach to Code and Regulation sections, revenue procedures and court cases.

This course explores the principles of belonging, with a particular focus on fostering a culture of fairness and inclusivity. Participants will learn the importance of creating environments where equal opportunities, access, and resources are provided to individuals from various backgrounds, identities, and circumstances. By understanding the role of inclusivity in addressing barriers, participants will be equipped to promote a greater sense of belonging and fairness within organizations and communities.

In this session, we will delve into intelligence and asset search methods that enhance investigations and facilitate recoveries. We will examine various sources of publicly available information, learn how to identify and verify pertinent data, and provide examples of how this information can be effectively utilized in traditional forensic accounting scenarios. This session was recorded on March 19, 2024 at the 2024 Fraud & Forensic Accounting Virtual Conference.

Go beyond the headlines with a series of courses that take a deeper look at federal law changes under the One Big Beautiful Bill Act (OBBBA). Focused on the practical implications for financial professionals, you'll learn how to adapt your advising approach to support clients in achieving their financial goals amidst regulatory shifts. Part 1: Unpacks key changes including extended TCJA rate cuts, a larger standard deduction, expanded Child Tax Credit, and AMT adjustments Part 2: Explores how the One Big Beautiful Bill reshapes business and estate tax planning, including updates to bonus depreciation, Section 179, QBI rules, and R&D expensing, as well as the introduction of Trump and MAGA retirement accounts Part 3: Examines the introduction of MAGA accounts under the One Big Beautiful Bill (P.L. 119-21) and their impact on retirement and long-term financial planning

Go beyond the headlines with a series of courses that take a deeper look at federal law changes under the One Big Beautiful Bill Act (OBBBA). Focused on the practical implications for financial professionals, you'll learn how to adapt your advising approach to support clients in achieving their financial goals amidst regulatory shifts. Part 1: Unpacks key changes including extended TCJA rate cuts, a larger standard deduction, expanded Child Tax Credit, and AMT adjustments Part 2: Explores how the One Big Beautiful Bill reshapes business and estate tax planning, including updates to bonus depreciation, Section 179, QBI rules, and R&D expensing, as well as the introduction of Trump and MAGA retirement accounts Part 3: Examines the introduction of MAGA accounts under the One Big Beautiful Bill (P.L. 119-21) and their impact on retirement and long-term financial planning

Go beyond the headlines with a series of courses that take a deeper look at federal law changes under the One Big Beautiful Bill Act (OBBBA). Focused on the practical implications for financial professionals, you'll learn how to adapt your advising approach to support clients in achieving their financial goals amidst regulatory shifts. Part 1: Unpacks key changes including extended TCJA rate cuts, a larger standard deduction, expanded Child Tax Credit, and AMT adjustments Part 2: Explores how the One Big Beautiful Bill reshapes business and estate tax planning, including updates to bonus depreciation, Section 179, QBI rules, and R&D expensing, as well as the introduction of Trump and MAGA retirement accounts Part 3: Examines the introduction of MAGA accounts under the One Big Beautiful Bill (P.L. 119-21) and their impact on retirement and long-term financial planning

Risk oversight by the board of directors is a key component of a firm's enterprise risk management framework, and recently, boards have paid more attention to their firm's tax-planning activities. In this study, we use a hand-collected sample of proxy statement disclosures about the board's role in risk oversight and provide evidence that risk oversight is negatively associated with both tax uncertainty and overall tax burdens. We find that risk oversight is most strongly associated with positions that yield permanent tax benefits and also with less risky tax-planning activities. Overall, the evidence suggests that board risk oversight is associated with more effective tax-planning practices.

Managing Partner Chet Buchman of Swindoll, Janzen, Hawk & Loyd discusses how his firm restructured its business model to move beyond compliance work toward client advisory services. He explains how clarifying firm vision, adjusting pricing and client mix, managing capacity, and tracking key financial metrics supported sustainable growth, improved efficiency, and enhanced work-life balance, while strengthening client relationships and long-term firm viability.