CPE Catalog & Events

For the past two decades the trend has been to move away from brick and mortar offices and have a greater number of people work or telecommute from home. Because of the upheaval caused by recent events, the rate of this move has been accelerated. This has and will continue to create control challenges and organizations must work to address these. Such things as moving from time based employee value to task completion based measurement and the ability to drive needed inter-company communication are just a sample of the issues with which entities must contend. This session looks at the benefits and pitfalls of workers that telecommute. It then discusses important risks and controls to consider as this trend continues and evolves in the business world.

" CPAs and accountants work with business owners who, at some point, will exit their businesses. Many business owners want to continue the legacy and culture of the business that they helped to build and don't want to see it taken apart by an outside buyer. They also want to reward the employees who helped them build the business into a successful enterprise. A business owner can, in the right circumstances, accomplish these goals by establishing an employee stock ownership plan, or ESOP. The "Is an ESOP Right for You or Your Clients?" course is designed for CPAs and accountants who can help guide those business owners in planning for the next generation of ownership of their business. This program was developed for the FICPA by John Burgess, CPA, Esq., a Principal with Jackson Lewis in Tampa. It was previously recorded on December 6, 2022. "

Description:Sometimes the vernacular of accounting seems more challenging than technical aspects. This session offers suggestions for translating the foreign language of taxation into tangible terms for non-accountants. We explore techniques for simplifying the complexity of taxation terminology. This course will equip you with tools for demystifying tax technicalities so you can help clients and other non-tax professionals grasp fundamental concepts. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.  Learning Objectives:• After attending this presentation, you will be able to...• Identify taxation nuances that are important but difficult for non-tax professionals to understand.• Apply techniques for educating clients regarding taxation.• Distinguish methods for simplifying and communicating complicated tax concepts. Program Content:The major topics that will be covered in this course include:• Accounting as a foreign language• Commonly misunderstood concepts• Communicating tax matters• Client-practitioner interactions• Interacting with tax authorities• Who should attend: CPAs in public practice or members in industry who want to simplify complicated tax concepts.  Developed By: Chris Harper, CPA Instructor: Chris HarperCPE Credit: 1.00Field of Study: Taxes (1.00) Prerequisites: Basic taxation knowledgeAdvanced Preparation: NoneFormat: QAS Self Study

"This session will summarize FASB standards issued from November 2021 through November 2022. The session will also review the projects on the current FASB Technical Agenda. The Look-back of Recent FASB Activity course is designed for CPAs who prepare, issue or audit GAAP based financial statements. This program was developed for the FICPA by Bruce Nunnally, CPA, Partner Emeritus with Carr, Riggs & Ingram, LLC. It was previously recorded on November 10, 2022. The course has been approved for up to one hour(s) of Accounting & Auditing CPE credit. "

Many leaders in business organizations of all sizes view the system of Internal Control almost purely as a protective security measure. A well-designed internal control system can and will drive all entity objectives which includes successful operations. This session uses information gathered from years of creating internal control systems as well as concepts from well-respected authoritative pronouncements and frameworks to illustrate the power of a strong and well supported control system as well as actions that can help establish such a system. Those that work with internal controls who are tasked with developing ways to improve operation level capabilities should strongly consider this session.

Excel is a popular tool for data analysis, yet most users have never learned the basics of data analysis using Excel or the tools that Excel offers to help with data analysis. This session is designed to teach participants the importance of PivotTables for analyzing data. We will demonstrate how PivotTables can make data analyzation an easy task for all accountants. Participants will learn the step-by-step process to create PivotTables and PivotCharts. We will also cover all the setup options and features. This session is presented using Excel 2019/Office 365. Regardless of the version you are using, most concepts covered in this course apply to all versions of Excel.

Most accountants use Excel to help them make decisions about their data. However, as the amount of data grows, it becomes difficult to make strategic decisions based on rows and rows and columns and columns of data. In this course, you will learn how to build robust dashboards for analyzing key metrics in Excel. We will begin with some dashboard design guidelines, such as understanding your audience and identifying necessary metrics. Then, we will work through creating key performance indicators (KPIs) for the dashboards. You will learn how you can add charts and eye-catching visuals, in order to make your dashboards easily understood. This course focuses on using standard Excel features to create visuals. Although we will introduce new tools like Power BI Desktop, this course is NOT about using Power BI to create visuals. This session is presented using Excel 2019. Regardless of the version you are using, most concepts covered in this course apply to all versions of Excel.

This course is an extension of the Power BI series of courses that specifically explores using OLAP formulas and advanced time intelligent functions. OLAP formulas provide the ability to create a calculation in a cell that is based upon the measure in the data model. This powerful tool provides the ability to create calculations in an Excel worksheet without using a PivotTable to perform the calculation. Gone are the days of creating a PivotTable, then using those values in the PivotTable for additional calculations.When using Power BI to build a data model that connects to data files, you may want to know the date of these files. This class teaches you how to create a measure based upon the refresh date of your data. In the class "Power BI - Use Advanced Calculations with DAX Formulas," you learned the basics of time intelligent functions, the ability to calculate measures based upon dates. In THIS course, we will take it to the next step and teach you how to perform many more date-based calculations.This session is presented using Excel 2019/Office 365. Regardless of the version you are using, most concepts covered in this course apply to all versions of Excel.

Before you can analyze data, you first must get the data. This course focuses on getting data into Excel using different data sources. Whether your data is text, comma delimited (CSV), reports, Excel, databases, web, applications and/or many others, Excel provides the ability to access that data. You will learn about tools that have been added to Excel that will make accessing that data even easier, such as data models and Power Query (Get and Transform). After this class, you will finally be able to get the data you need to perform data analysis.This session is presented using Excel 2019/Office 365. Regardless of the version you are using, most concepts covered in this course apply to all versions of Excel.

Data can be messy! In other words, it is not always clean and neat. Data comes from various sources like text files, Excel spreadsheets, databases, report files, etc. This is how most data analysis projects fail - the inability to get the correct data. This class focuses on using Power Query (Get and Transform) to clean, shape and transform your messy data while still allowing you a one-click refresh. We will review various data issues including appending files, combining multiple files from a folder, adding custom columns, unpivoting data, creating a lookup table, and much more. This session is presented using Excel 2019. Regardless of the version you are using, most concepts covered in this course apply to all versions of Excel.

The Sales Tax Audits - Before, During and After course is designed for Accounting and Tax professionals who are impacted by sales and use tax and the potential of a sales tax audit. This program was developed for the FICPA by Jeff Meigs, Partner and Consulting Practice Lead of TaxConnex, LLC. It was previously recorded on June 15, 2023  The course has been approved for up to one ( 01 ) hour(s) of CPE credit.

Many hotels will have a restaurant located on premises. Hotels and restaurants are unique industries with their own specific problems. When combined together during an audit, the issues multiply. This course covers a substantial magnitude of areas you cannot miss out on.This program was developed for the FICPA by David J. Brennan, Jr., Esq., LLM (Tax) of Moffa, Sutton, & Donnini, P.A.. This session was previously recorded virtually for the FICPA on Wednesday, August 24, 2022. The course has been approved for up to one hour of TB CPE credit.

The "Sales Tax Problems Encountered by Car Dealers" course is designed for CPAs, Accountants, and Financial Professionals who wish to have an understanding of the beginning of the vast array of exposure clients may face. This program was developed for the FICPA by David J. Brennan, Jr., Esq., LLM. It was previously recorded on December 15, 2022, at 11 A.M. The course has been approved for up to one ( 01 ) hour(s) of TB CPE credit.

This program addresses the Section 199A deduction for flow-through entity income, including a review of the major provisions, forms reporting, and recent developments.

Many people that use Microsoft Excel know a great deal about the functionality of the application. There are, however, a tremendous number of hidden tools that a high percentage of users overlook. Additionally, there are newer features that some have not had the opportunity to explore. This session shows some of the numerous time-saving tools and features that often go unused by spreadsheet creators. People that wish to become more efficient when using Excel should take this session!

Until recently, a percentage of organizations discounted the risk related to external fraud attempts. Most were only concerned with protecting physical assets such as inventory or fixed assets. However, because of the many highly publicized corporate hacking events, such as the ones that affected the Colonial Pipeline and JBS Meats, more attention is being paid to external fraud risk of all types. In this session, we look at what is included in a definition of external fraud and then delve into specific control issues that can give rise to increased risk. We then discuss measures that organizations can employ to help reduce exposure to external attacks.

After viewing this presentation, participants will hear about the tax expatriation which is the movement of U.S. Citizens, long term residents, and assets out of the United States. What are the red flags, how to address them, and how to fund foreign trusts.Expatriation from the United States  Introduction to Expatriation Tax  Determining Residency Start Date for Non-Resident Aliens  Determining Residency Termination Date for Non-Resident Aliens  Determining Expatriation Date  Section 877  The "Exit Tax" under 877A - Effective after June 17, 2008  Inheritance Tax  Logic of 2801 Tax Regime  Definitions under 2801  Exceptions to 2801 Tax  Liability for 2801 Inheritance Tax  Computation of 2801 Inheritance Tax  Potential Planning Strategies for Mitigating "Inheritance Tax" under 2801  Overview of Wealth Transfer Taxes  U.S. Transfer Taxes for Trusts  U.S. Income Taxes - Domestic Trusts  U.S. Income Taxes - Foreign Trusts  Deemed Sale Upon Funding  

CPAs and accountants need to understand the accounting and auditing considerations. Implementation of the Revenue Recognition and Lease accounting standards continues with the requirement that nonpublic entities implement the Lease standard for periods beginning after December 31, 2021. The FASB has also provided additional guidance in 2021 for both Revenue Recognition and Lease application.

Transfer pricing is a highly contentious tax issue for many companies with cross-border transactions. Governments worldwide all want their `fair share' of tax from multinationals. However, many companies may be missing out on cash savings opportunities by revisiting transfer pricing policies. We will also review tax court developments that may impact US multinational companies. This program was developed for the FICPA by Alex Martin with KBKG. This session was previously recorded for the FICPA at virtually on January 26, 2023The course has been approved for up to two [ 1] hours of [TB] CPE credit.

Organizations of all sizes often fail to successfully install needed foundational components of an internal control system. Whether large or small, entities must view policies, procedures, and all controls in a wholistic manner in order to develop a system of controls that will keep the entity on its intended course. Moreover, those that design policies and procedures benefit by knowing why control measures are necessary. This session sets forth internal control concepts and explains the importance of strong internal control policies. It provides an understanding of the interrelated nature of all controls created by any organization.