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When an existing corporation considers making the S corporation election, the potential corporate-level 'built-in gain tax' (IRC 1374) is often the most important tax cost to...
When an existing corporation considers making the S corporation election, the potential corporate-level 'built-in gain tax' (IRC 1374) is often the most important tax cost to...
Most professionals routinely use Word, Outlook, and PowerPoint, but many are self-taught and, as a result, have not been exposed to the best features of these three applications...
The Uniform Guidance present unique challenges to auditors of governmental organizations and not-for profit organizations receiving federal financial assistance. This Guidance...
The practical application of artificial intelligence (AI) in the accounting profession is spreading like wildfire with the release of powerful applications such as ChatGPT. A...
George Washington once wrote, "We ought not to look back, unless it is to derive useful lessons from past errors, and for the purpose of profiting by dear bought experience." The...
Auditing Revenue Recognition - Grasping the Higher Risks and Special Audit Considerations will provide tips and techniques for obtaining sufficient and appropriate audit evidence...
In the dynamic landscape of modern workplaces, the ability to retain top talent and foster employee engagement is a key determinant of organizational success. "The Education...
Office Scripts are an exciting new development for Excel and other applications. Although they are like macros in some respects, most users will likely find them easier to work...
This course is one of the courses dedicated to our Controllership Series. This series of courses is dedicated to exploring the traditional controller role and stepping out of the...
To make more money in less time, all accountants need to learn to market themselves effectively to their clients or their firm. For better or worse, promotions and more money go to...
SAS 145, Understanding the Entity and Its Environment and Assessing the Risks of Material Misstatement, was issued in October 2021. This audit standard amends AU-C 315, making many...
Sampling is often identified as a common audit deficiency in peer review. This course will review when is sampling applicable and basics of planning a sample. We'll then focus on...
The Florida Institute of Certified Public Accountants (FICPA) is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: NASBARegistry.org.