CPE Catalog & Events

Accounts receivable auditing is decoded for first-year audit staff.

Common audit procedures and risk assessment steps for cash and cash equivalents are detailed for new audit staff.

Long-term debt recognition and measurement can be problematic. New staff can learn about issues related to confirming balances, recalculating accrued interest, and recognizing interest expense.

New staff can successfully audit inventory by examining inventory costing, observations, and other necessary audit procedures.

Auditing prepaid and other current assets, including the processes and procedures necessary for a successful audit, is explained for new audit staff.

New audit staff are introduced to effective and efficient procedures for auditing fixed assets in the property, plant, and equipment area.

Fraud schemes auditors may encounter can be subtle. First-year audit staff can learn ways to detect and respond to fraud in various forms.

Audit data analytics can be an asset to any auditor. First-year staff can enhance their audit data analytics knowledge and prepare for the future.

Analytical procedures universally applied in every audit are introduced to first-year audit staff.

New staff can better understand an auditor's responsibilities for the system of internal control over financial reporting and the COSO internal control framework.

Understand the opportunities—and challenges—in using new technologies and AI to improve compliance, reduce errors, and increase efficiency.

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.

Intricacies of bankruptcy, insolvency and reorganization and the related forensic services considerations are examined for practitioners looking to expand their service offerings to include this subspecialty.

Future team or review captains can learn how to successfully plan for, perform, and report on both system and engagement reviews.

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.

Strong ethical and fiduciary oversight by those charged with governance of a not-for-profit entity (NFP) is imperative to maintaining the public's trust.