CPE & Event Calendar

In this course, we will look at examples of how to enter payroll transactions into your accounting software using journal entries. We will cover how to record gross wages, employer tax expenses, deductions and associated cash impacts. This course is suitable for accounting staff that either enter payroll transactions manually or wants to understand how to record payroll, so they can ensure their payroll company's auto-generated journal entries are properly accounting for the entries.

Serving on a nonprofit board can be exciting and fulfilling. However, unique FASB standards for nonprofits can make reading financial statements a frustrating task. Learn about accounting errors and risk management. Being a board member can also lead to personal liability if the organization's policies and procedures are not set up properly and monitored effectively. Examine the core principles and practices of nonprofit accounting and what questions to ask your organization to protect leadership.

Organizational support for alternative work arrangements (AWAs) is essential for the effective implementation of AWAs in public accounting, yet studies consistently suggest that such organizational support is lacking. Despite mass adoption of telecommuting (one type of AWA) during the COVID-19 pandemic, recent evidence suggests that firms vary greatly in the extent to which they plan to support telecommuting in the post-pandemic environment. Using a sample of 133 public accounting professionals, we explore whether several factors under the organization's control influence perceived organizational support for telecommuting and whether such support is linked with perceived career penalties from telecommuting usage and turnover intentions. Findings indicate that supervisor support for personal/family needs and procedural justice regarding telecommuting requirements are positively associated with perceptions of organizational support for telecommuting. Greater perceived organizational support for telecommuting is associated with both lower perceived career penalties from telecommuting usage and lower turnover intentions.

Regulatory, reporting and disclosure requirements surrounding employee benefit plan auditing are growing and changing. Audit deficiencies are more common than firms care to see. The risk of plan failures or fraud is always present for plan sponsors. Learn about the complexities, trending issues and steps you can take to be up to date on regulatory, audit and accounting requirements, perform quality audits and serve your clients with timely and accurate advice.

This course overviews basic fringe benefits and examines their mechanics, compensation methods, valuation, withholding, and accounting. Achievement awards, term life insurance, medical reimbursement, meals & lodging, educational assistance, dependent care, employer-provided automobiles, interest-free loans, etc., are identified. Employer and employee economic and tax considerations are recognized. Fringe benefit requirements and limits are specified and ERISA compliance requirements are determined.

This course provides a review of standards for accounting and review services, with a specific focus on the risks accountants may face when providing these services. It further offers valuable guidance for making informed, professional judgments integral to the delivery of these services.

Explore the latest challenges and solutions faced by the construction industry and the CPAs who work with them. Learn about the latest updates and emerging issues in accounting practices, as well as critical economic updates to be aware of. Gain the latest in industry knowledge from leading experts in the construction field.

For decades, scholars searched for a connection between a corporation's current performance with respect to sustainability and the future returns of its stock. In 2016, Khan, Serafeim, and Yoon published an apparent breakthrough in this quest: guidance on materiality from the Sustainability Accounting Standards Board allowed the construction of corporate sustainability scales that reliably predicted stock returns. Their finding had an immediate and broad impact, but it remains, in its authors' own words, just ``first evidence.'' Here, we further explore the relationship between material sustainability and stock returns by performing a ``model uncertainty analysis.'' We reproduce the original estimate but conclude that it is a statistical artifact. We then use machine learning to explore the practicality of employing historical associations to determine which aspects of sustainability are material to investors. We conclude that, for one popular source of data on corporate sustainability, accurate guidance on materiality may be difficult to achieve.

This course examines and explains the basics of corporate taxation. The focus is on regular or C corporations, their formation, and operation under tax law. The advantages and disadvantages of corporations are examined; incorporation and capitalization issues are discussed; and, basic tax rates and specialty taxes are reviewed. The tax treatment of operational expenses and deductions are outlined, and accounting periods and methods are explored. Finally, the dangers of multiple corporations and corporate distributions are highlighted.

In today's digitally-driven landscape, the role of artificial intelligence in accounting and tax processes is rapidly evolving. For accounting professionals, tax experts and all CPAs aiming to remain at the forefront of their profession, understanding how to strategically select, learn and implement AI technologies like ChatGPT is paramount. This course offers a comprehensive guide tailored to your unique needs, delving into the art of harnessing AI's potential through step-by-step instruction, examples, anecdotes and case studies. You'll master a principles-based framework designed specifically for effective AI adoption in accounting and taxation, ensuring heightened productivity, accuracy, and timeliness in all deliverables.

While accounting and the practice of law are separate professions, the accountant must be conversant with essential legal concepts. Modern accounting practice requires familiarity with corporate legal structure, business entities, partnership operations, contracts, property rights, employment law, divorce, consumer protection, will & trusts, and even bankruptcy law. This course explores these specific areas with an emphasis on business and accounting issues. This informal and clear guide to the basic concepts of business law provides accountants with an excellent review of legal concepts that arise in any tax professional's practice. The attendees will gain the ability to recognize and discuss general legal concepts with both client and their counsel. Knowledge is power and nowhere is that truer than in the field law. To gain such a working knowledge of law, readily understandable explanations are given to essential and related business law subjects. The accountant is guided through the complex maze of literally hundreds of legal principles from acceptance to zoning.

This course covers the ethical and practical aspects of assessing materiality in preparations, compilations and reviews, plus financial statement preparation in industry. This course fulfills the 4-hour ethics education requirement. Alternatively, it provides four hours of credit towards the accounting and auditing requirement. CalCPA Members: This course qualifies for the four hours of free ethics credits per membership year. Learn more .

This course is designed to equip CPAs and attorneys with the necessary knowledge and expertise to navigate family law cases effectively. The conference focuses on the critical role of CPAs in assisting clients with intricate financial matters throughout divorce, child support, alimony, asset division, and related legal proceedings. Additionally, it serves as a platform for CPAs to enhance their skills, exchange best practices, and foster connections with fellow professionals in the field of family law. Students will have the opportunity to gain valuable insights from esteemed legal and financial experts who will provide comprehensive knowledge on various topics, including divorce settlements, forensic accounting, business valuation, tax implications, asset tracing, financial affidavits, and more. By staying up-to-date with the latest trends, regulations, and strategies relevant to family law cases, participants can ensure their practice remains current and effective. Engagement in interactive sessions featuring real-life case studies will allow attendees to delve into complex financial scenarios commonly encountered in family law. You'll learn practical strategies and techniques for analyzing financial documents, uncovering hidden assets, preparing accurate reports, and presenting expert testimony in court. Furthermore, you'll discover innovative technologies, software applications, and tools that can streamline financial analysis, improve efficiency, and enhance the accuracy of your work in family law cases.

Explore a case of accounting fraud in depth as part of our fraud stories series. Uncover the hidden maneuvers that enabled financial deception, recognize warning signs, and learn strategies to safeguard against malpractice within our profession.

If you missed our live event, now's your chance to catch all the sessions on your own schedule! Advisers and financial professionals in high-tech companies face many challenges, including shareholder and investor relations. The marketplace demands that CPAs, attorneys and consultants who advise on and implement business and financial decisions for tech companies, maintain a high level of expertise. The High-Tech Financial Professionals Conference On-Demand delivers quality, relevant financial and accounting topics that help keep you ahead of your peers.

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.

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.

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.