Advance your skills to propel your career. This course provides the guidance needed to handle small engagements and to complete small audits, reviews and compilations with minimal supervision. Gain knowledge to improve your skills to perform more complex analytical procedures, as well as drafting financial statements and footnotes. Per NASBA’s rules effective January 1, 2024, participants are required to be on camera and participate in the full and small group discussions to earn CPE credits for this Group Live – Virtual course. As such, please make sure you are set up properly with reliable internet (hard wired is best), a working camera, and a working microphone. 

Learning Objective

Enable more experienced staff to complete smaller audits, reviews and compilations with minimum supervision and maximum profitability.

Major Topics

Satisfy Client and CPA Firm Needs

Apply Analytical Procedures

Conduct Small Audits

Perform Review Service Engagements

Draft Financial Statement and Footnotes

Improve Corporate Tax Knowledge

Designed For

Semi-Senior audit staff with 1-2 year's experience

The Ohio Society of sbf111胜博发 has partnered with AHI Associates to bring you this event. This virtual event will be presented and hosted by AHI Associates.

Per NASBA's rules effective January 1, 2024, participants are required to be on camera and participate in the full and small group discussions to earn CPE credits for this Group Live Virtual course. As such, please make sure you are set up properly with reliable internet (hard wired is best), a working camera, and a working microphone.

Basic, but not boring

Newcomers to tax return preparation are exposed to the many topics that encompass individual taxation. Topics, discussed in an approachable format, include:

- Filing requirements and dependents

- Gross income inclusions and exclusions

- Adjustments to income

- Standard and itemized deductions

- Refundable and nonrefundable tax credits

- Tax computations

- Penalties

Taking advantage of present opportunities for your clients' future

Tax planning involves understanding a client's current situation to anticipate areas of future tax savings. You’ll review common individual tax planning topics to better help clients prepare for their future.

Decoding recent legislative changes for individual taxpayers

You’ll be able to provide your clients with the most current tax planning and tax-saving strategies for their tax plans. This course is updated for recent IRS guidance and legislation, including:

- IRS revenue procedures and notices

- SECURE 1.0

- SECURE 2.0

- Inflation Reduction Act

Learning Objectives:

· Identify individual retirement account (IRA) and qualified plan distributions.

· Recognize the taxation of virtual currency.

· Recall how health savings accounts (HSAs) work.

· Recall the self-employed health insurance deduction.

· Recall the deductibility of charitable contributions.

· Recall the steps to figuring the qualified business income deduction under Section 199A.

· Recall the net investment income tax (NIIT) on unearned income.

Who will benefit:

· sbf111胜博发 working with individual tax clients

THIS IS AN AICPA HOSTED WEBCAST. YOU WILL LAUNCH THE COURSE FROM YOUR OSCPA LEARNING PORTAL. AICPA WILL ISSUE AND MAINTAIN YOUR CREDITS. PLEASE MAKE SURE TO DOWNLOAD YOUR CPE CERTIFICATE FROM AICPA WEBCAST PORTAL AT THE CONCLUSION OF THE WEBCAST.

FASB ASC 842, *Leases*, standards decoded

By learning essential information about lease accounting requirements, you’ll understand the core principles of the standards and how to apply them. You’ll explore topics, such as:

- Identification

- Recognition

- Measurement

- Presentation and disclosure requirements

Deliberate application of lessee accounting model

You’ll also learn about classifying leases, the amortization of the right-of-use asset, and the interest on a lease liability. Additional topics include:

- Short-term leases

- Purchase options

- Variable lease payments

- Sale and leaseback transactions

- Leveraged leases

Learning Objectives:

· Recognize arrangements which meet the scope requirements for lease accounting under FASB ASC 842.

· Recognize lessee accounting requirements for operating leases and finance leases under FASB ASC 842.

· Recognize lessor accounting requirements for sales-type, direct financing and operating leases under FASB ASC 842.

· Recognize accounting requirements for lease modifications under FASB ASC 842.

· Recognize accounting requirements for sale and leaseback transactions under FASB ASC 842.

· Recognize presentation requirements for lessees and lessors under FASB ASC 842.

Who will benefit:

· Accountants and finance professionals

THIS IS AN AICPA HOSTED WEBCAST. YOU WILL LAUNCH THE COURSE FROM YOUR OSCPA LEARNING PORTAL. AICPA WILL ISSUE AND MAINTAIN YOUR CREDITS. PLEASE MAKE SURE TO DOWNLOAD YOUR CPE CERTIFICATE FROM AICPA WEBCAST PORTAL AT THE CONCLUSION OF THE WEBCAST.

Performing a single audit

Exploring various topics related to single audits will give you the knowledge you need to perform these engagements skillfully. You can learn about:

- Major program determination

- Pass-through entity responsibilities

- SEFA requirements

- The Compliance Supplement requirements

- The administrative requirements and cost principles found in the Uniform Guidance

Uniform Guidance compliance audit basics

Gaining an understanding of the Uniform Guidance basics will prepare you for compliance audit engagements. You can examine various topics, such as:

- Requirements overview

- Applying GAAS and the Yellow Book to compliance audits

- Entities that must undergo this type of engagement

Federal awards decoded

You can also learn the different types of federal awards, along with audit implications for a recipient or subrecipient. Federal award topics covered include:

- Becoming aware of the SEFA

- Major program determination

Testing and reporting responsibilities

You will acquire a fundamental understanding of your responsibilities related to testing and reporting by examining topics, such as:

- Testing internal control over compliance

- Testing compliance

- Writing an audit finding

Learning Objectives:

· Identify what a single audit encompasses.

· Identify key auditee and auditor responsibilities in the compliance audit of federal awards.

· Identify the basic audit requirements in a Uniform Guidance compliance audit.

· Identify the responsibilities of a pass-through entity.

· Identify the auditor and auditee responsibilities related to the schedule of expenditures of federal awards (SEFA).

· Identify the auditor and auditee responsibilities related to internal control over compliance related to federal awards.

· Recognize key considerations when sampling in a Uniform Guidance compliance audit.

· Recognize the auditor’s reports required by the Uniform Guidance.

Who will benefit:

· Auditors performing single audit engagements

· Internal financial staff of governments

· Not-for-profit entity staff who interact with Auditors

THIS IS AN AICPA HOSTED WEBCAST. YOU WILL LAUNCH THE COURSE FROM YOUR OSCPA LEARNING PORTAL. AICPA WILL ISSUE AND MAINTAIN YOUR CREDITS. PLEASE MAKE SURE TO DOWNLOAD YOUR CPE CERTIFICATE FROM AICPA WEBCAST PORTAL AT THE CONCLUSION OF THE WEBCAST.

This course begins with a look at the GASB standards effective this year, including GASB 100, Accounting Changes and Error Corrections and GASB 101, Compensated Absences. We'll include practical application of the topics in the form of case studies. We'll then switch gears to review the GASB standards coming down the pike, including major projects of the GASB. When considering the audit side of the house, Yellow Book and Single Audit engagements are considered must-select engagements for Peer Review. This course will cover the Yellow Book independence requirements which are required any time an auditor performs a Yellow Book or Single Audit even when the engagement is for a for-profit entity. The session will also cover the changes to the Uniform Guidance. We'll close with a look at the key changes in the 2024 Compliance Supplement and the common deficiencies identified by the federal agencies and peer reviewers. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.

The major topics that will be covered in this course include:

• GASB 100, Accounting Changes and Error Corrections.
• GASB 101, Compensated Absences.
• Yellow Book and Single Audit engagements.
• Yellow Book independence requirements.
• Changes to the Uniform Guidance.
• 2024 Compliance Supplement and the common deficiencies identified by the federal agencies and peer reviewers.

Who will benefit:

Practitioners with governmental clients and those working for governmental entities.

This webcast is hosted on CPA Crossing platform. Attendees will receive instructions on how to attend the webcast via e-mail.

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. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.

The major topics covered in this course include:

• An overview of controls that drive procedures
• Considerations for procedural control development
• Understanding and controlling risk that arises when organizations change

Who will benefit:

Accounting and other business professionals that wish to know more about measures that control organization operations.

This webcast is hosted on CPA Crossing platform. Attendees will receive instructions on how to attend the webcast via e-mail.

You are likely familiar with the Trust Fund Recovery Penalty or TFRP, BUT - aside from appealing the proposed assessment, did you know that you can make a request to remove the TFRP by making an administrative request on Form 843 (Claim for Refund and Request for Abatement)? This program will provide an overview of the Trust Fund Recovery Penalty with an emphasis on evidence gathering and using Form 843 to prevail on the IRS as to why they should accept your request for refund, effectively undoing the TFRP. This will include what to request in a FOIA, what criteria need to be met for refund, analyzing the IRS' TFRP file, and reconciling requirements in the IRM. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.

The major topics covered in this course include:

• Learning about the Trust Fund Recovery Penalty (TFRP).
• Understanding pre-843 requirements when making a request for refund.
• Employing an effective strategy for removing the Trust Fund Recovery Penalty (TFRP) using IRS internal records.
• Appealing a rejected Form 843.
• Live case examples for making a request for refund using Form 843.

Who will benefit:

EA's, CPA's, attorneys, and anyone Interested in learning more about IRS representation and tax problem solving.

This webcast is hosted on CPA Crossing platform. Attendees will receive instructions on how to attend the webcast via e-mail.

In this innovative course, participants will learn to combine the power of artificial intelligence with the functionality of Microsoft Excel. You will learn how to leverage ChatGPT, OpenAI's powerful language model, to improve your Excel skills and decrease the time it takes to build spreadsheets. The course will include a quick introduction to ChatGPT but the majority of the time will be spent using ChatGPT to create an Excel spreadsheet. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.

• Introduction to ChatGPT and other AI (Artificial Intelligence) language models
• Discussion of best practices for using ChatGPT with Excel
• Use ChatGPT to create, debug and explain formulas
• Use ChatGPT to learn how to use Excel features
• Use ChatGPT to automate repetitive tasks in Excel
• Use ChatGPT to easily create macros

Who will benefit:

This course is designed for students, professionals, and enthusiasts seeking to leverage the potential of ChatGPT to enhance their Excel skills and productivity.

This webcast is hosted on CPA Crossing platform. Attendees will receive instructions on how to attend the webcast via e-mail.

Did you know that simply by utilizing the built-in headings found under Styles in Microsoft Word you can create an automatic table of contents that can be updated in a matter of seconds if the body of the document changes? Did you know that Word can be used to open, edit, and re-save PDF documents? How about the fact that by using the Insert Caption tool in conjunction with the Cross-Reference feature, users can rid themselves of the need to manually renumber figures, tables or illustrations and will not even need to update references to these in the document text? This material shows tools and features that are easy to understand and use, will save time, and add consistency to documents. Participants in this session will come away knowing the power of Microsoft Word; this knowledge will benefit them greatly! This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.

Major topics covered in this course include:

• Best practices for those creating Word documents of all types
• Using Word Styles to enhance and organize documents
• Word features like PDF editing, automatic tables of contents, and cross-referencing that save time and add value

Who will benefit:

Accounting professionals that would like to increase their knowledge of Microsoft Word and the features it possesses.

This webcast is hosted on CPA Crossing platform. Attendees will receive instructions on how to attend the webcast via e-mail.

Excel is the #1 data analysis tool for accountants, yet many accountants 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 analyzing data 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 2013. Regardless of the version you are using, ALL concepts covered in this course apply to ALL versions of Excel. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.

The major topics that will be covered in this class include:

• The advantages of PivotTable for Data Analysis
• Step-by-Step PivotTable creation
• Creating PivotCharts

Who will benefit:

All sbf111胜博发 and Accounting Professionals that want to learn how to analyze data

This webcast is hosted on CPA Crossing platform. Attendees will receive instructions on how to attend the webcast via e-mail.