CPE & Event Calendar

This course will explain the psychological aspects of leading effective meetings. We'll take a look at the elements of F.O.C.U.S.S. - Focus, Organization, Conduct, yoUr presence, Stewardship and Solutions.

Firms often ask supervisors to appraise subordinates' potential to succeed in higher-level positions. These appraisals can take place within social and organizational contexts that emphasize improving the experiences of females in male-dominated settings. Using this context, we experimentally examine whether supervisors differentially interpret and use the same accounting information when appraising the potential of subordinates of different genders. We draw on attribution theory and research suggesting that a diversity emphasis sends two conflicting signals-females are less able than males, but more valuable from a diversity standpoint. We find that supervisors' beliefs about subordinates' abilities in their current positions are lower for female than male subordinates. While prior research suggests this should result in supervisors appraising female subordinates' potential as lower than males', we find the opposite. Our results suggest that firm efforts to improve the workplace experiences of females may do little to mitigate underlying gender stereotypes.

Excel's named reference capability allows us to create a friendly name and then use that name in a variety of places, including formulas. This session covers the basics of setting up named references with the Name Box, and then how to add, edit and delete names with the Name Manager. After naming a cell, a range and a constant, you'll dig into the details and name a few formulas. You'll then use the named formulas to create a clean and modular formula. Presented in Excel for Windows. Note: Items presented may not be available in all Excel versions, including Excel for Mac, iPad or web. The webcast was originally broadcast on June 1, 2016. Note: There is a minimum passing rate of 70% for this course.

The conditional formatting feature of Excel allows you to format a cell based on its value. In this session, we'll quickly get warmed up by covering the basics and then look in-depth at its more useful capabilities, including using a formula to define the formatting rule, using icon sets to create alerts and filtering for duplicates. Presented in Excel for Windows. (Please note: Items presented may not be available in all Excel versions, including Excel for Mac, iPad or web.) The webcast was originally broadcast on June 1, 2016. Note: There is a minimum passing rate of 70% for this course.

As work demands increase, so does work-related stress. Understanding how stress is created and how to manage it effectively is the key to maximizing your productivity on the job. Learn about the nature of stress, its effects on your health and work and what to do about it. Several practical techniques will be shared to help enable you to keep stress in check and under control. The webcast was originally broadcast on October 27, 2016. Note: There is a minimum passing rate of 70% for this course.

An installment sale is a sale of property where one or more payments are received after the close of the tax year. This course discusses the particulars of installment sales, including requirements, calculation, and pitfalls. Cross issues such as a combined installment sale and like-kind exchange, the impact of related parties, pledging, repossession and contingent payments are reviewed. Also, the importance of recognizing the dangers of dealer status, inventory, purchase price allocation and installment note disposition are emphasized.

Your clients depend on you more than ever to help them reduce risk and position themselves for financial success in the future. This course is to understand the latest on personal finance.

This course focuses on tax issues affecting the treatment of interest and debt. It covers the definition of bona fide debt, the impact of related parties, the avoidance of equity and lease characterization, and deductible versus non-deductible interest factors. Sticky cross issues such as the impact of at-risk rules under 465, passive loss restrictions of 469, and below-market-rate loans under 7278 are examined. In addition, the accounting method treatment of interest, points, pre-paid interest, and discounted loans are reviewed. Particular attention is given to imputed interest and original issue discount.

Missed the conference? Now you can get the information on your own schedule! Globalization impacts businesses, individuals and the tax professionals who advise them. If your clients are facing issues because they have international holdings, are U.S. citizens working in foreign countries, or are foreign nationals, you need an understanding of the required forms, reporting, standards and regulations. Our international tax experts provide clear overviews, insightful discussions and best practices to get you up to speed.

Artificial Intelligence platforms such as ChatGPT are transforming our profession and the way we work. This course will provide you with the background of ChatGPT and show through examples how to use its vast capabilities to effectively find answers to accounting, tax, Excel, Alteryx and other technical issues. It also covers five practical strategies to help CPAs learn and keep up with AI in a fast-changing technological environment.

Single Audits: Governmental accounting and auditing continue to be complex but essential practice areas for the profession. Join us to stay on top of the latest legislation and regulations. You'll also gain insights into what's happening at the local and federal levels.

This course will introduce the Sustainability Accounting Standards Board's framework and the FSA (Fundamentals of Sustainability Accounting) credential and its relevance to management and financial services industries. The course will discuss the relevance of reporting and monitoring SASB metrics for private companies to manage risk, improve operational results and increase enterprise value.

Your clients depend on you more than ever to help them reduce risk and position themselves for financial success in the future. This course will help you u nderstand the latest on virtual currency.

CPAs, bankers, CFOs, controllers, financial analysts, credit underwriters and other financial professionals use financial ratios, but do not leverage them for maximum effectiveness. Understand a five-step key financial ratio analysis model-liquidity, activity, leverage, operating performance and cash flow analysis-that will help clarify and unify this often confusing subject. Additionally, consider the lendable real estate equity model, including case studies that illustrate key concepts and apply the models outlined in this course. The webcast was originally broadcast on July 17, 2017. Note: There is a minimum passing rate of 70% for this course.

Today's competitive environment requires you to lead your company or team through diverse and often complex scenarios. This course will help attendees determine importance of sound leadership skills, differentiating between a leader and a manager, and learn how to identify and eliminate roadblocks to successful leadership. Also, using leadership scenarios, address common workforce issues and learn techniques to best handle workforce diversity. The webcast was originally broadcast on July 18, 2017. Note: There is a minimum passing rate of 70% for this course.

Acknowledging the diversity, equity, and inclusion (DE&I) challenges that exist in society and within the corporate sector, IMA (Institute of Management Accountants), the California Society of Certified Public Accountants (CalCPA), and the International Federation of Accountants(IFAC) began a journey to empirically assess the state of DE&I within the global accounting profession.

With recent high-profile cybersecurity breaches and increased practitioner and regulatory attention, organizations are under pressure to consider the accounting implications of these attacks and develop appropriate responses. Specifically, cybersecurity events may affect organizations' operations, financial and non-financial performance, and ultimately its stakeholders. To address how cybersecurity issues may affect accounting, this paper presents an Event, Impact, Response Framework to discuss current research and consider implications for both practitioners and researchers. The Framework highlights how practitioners may rely on research findings to better assess cybersecurity threats, understand their impact, and develop response strategies. Results encourage additional research examining how (1) organizations identify cybersecurity threats, incidents, and breaches, (2) cybersecurity affects different risks, and (3) management responses to cybersecurity risks and events. The Framework also suggests the need for cybersecurity research to extend beyond the Accounting Information Systems (AIS) community to areas such as financial accounting, managerial accounting, and auditing.

Learn how to apply, implement and evaluate the strategic tax aspects of marital and financial setbacks. This course will examine property transfers, asset divisions, alimony, filing status, exemptions and child support. We'll also discuss the cancellation of indebtedness income inclusion rules in debt forgiveness and property foreclosure. Emphasis is given to the exceptions from income inclusion contained in 108. The tax treatment of property repossession under 1038 and bad debt treatment under 166 is reviewed.

Many people wait until they receive promotion to start managing others. However, you can get ahead faster by understanding the importance of creating an upward influence instead of solely focusing on colleagues and subordinates. Learn the definition of managing up, specific methods that can be used in your workplace and reap the benefits of shifting your focus upward. If you are looking to be promoted or want to maximize your positive impact in a new role, this course will help you build a presence above you in your organization hierarchy that can set you apart. Note: There is a minimum passing rate of 70% for this course. The webcast was originally broadcast on June 8, 2015.

The offshoring of external audit work to so-called low-cost countries is prevalent among the Big 4 professional services firms. Despite this, our understanding of how this form of offshoring influences audit practitioners and the audit process is limited. This course examines how and why offshoring emerged as an organizational matter that changed the way audit work is organized in a Big 4 firm context. Study findings demonstrate how changes in the design of offshoring processes influence interactions between onshore and offshore auditors. We'll: Uncover how individual ``boundary spanners'' struggle to coordinate audit work across the multiple boundaries that separate onshore and offshore auditors. Show how the institutionalization of ``boundary spanning'' functions in organizational structures and processes can have the unintended consequence of widening the boundaries between onshore and offshore auditors. Offer evidence of the effect of offshoring on the learning process of onshore and offshore auditors.