This material assumes that the reader is reasonably knowledgeable of GAAP, GAAS, ERISA, and the IRC as it relates to 401(k) plans. This material focus... morees on and attempts to meld together the unique ERISA and tax issues involved in the accounting, tax reporting and ultimately the auditing of the financial statements of 401(k) employee benefit plans. Since most practitioners will deal with single employer sponsored 401(k) plans, the materials focus on single employer sponsored plans. This intermediate level course is most appropriate for the professional with detailed knowledge in this topic or the professional seeking to expand his or her knowledge base and who may be at a mid-level position within an organization with operational or supervisory responsibilities, or both.

Whether you are a practitioner, a professional in industry, or an interested individual, this course will help you learn to more effectively handle fi... morenancial planning matters from gathering information, planning the process, considering relevant taxation implications, as well as planning investments for the future. Other topics covered are managing risk through insurance, planning retirement, and legal considerations of estate planning. This intermediate level course is most appropriate for professionals with detailed knowledge in personal financial planning or the professional seeking to expand his or her knowledge base. This course has been updated for new developments in the tax area, to include changes impacting individual taxpayers as the result of the Tax Cuts and Jobs Act and the CARES Act.

This course highlights and describes the basic topics and skills CFO's need to gain an edge in order to manage and succeed in the twenty-first century... more, providing a refresher of all the basic skills and knowledge required of modern day CFOs. The topics covered range from organizational leadership to strategic planning. The essentials of enterprise risk management are presented in an easy-to-grasp fashion. Traditional topics include cash management and planning and analysis together with accounting and internal control. The course also includes a discussion of long- and short-term financing options. Other topics include capital structure, mergers and acquisitions, risk management, and leadership.

With the current real estate market and construction climate, opportunities for fraud abound. This program considers the current construction and sure... morety climate and the CPA's role and interaction with them. It reviews how CPAs can work with their clients in establishing and maintaining strong relationships with a bonding agent and surety. Current GAAP, change orders, and important analytical procedures for the construction industry are all examined in this program. This program looks at ways CPAs may add value to their clients. Additional considerations in this program are effective and efficient audit engagements of contractors with specific consideration of fraud in a financial statement audit. This course is most beneficial to professionals new to construction accounting who may be at the staff or entry level in organization but also for a seasoned professional with limited exposure to this subject.

This course discusses items important to individuals as they begin their journey toward retirement. First, and perhaps most importantly, individuals s... morehould be prepared to begin retirement with a solid financial footing. Secondly, it is important to consider when to begin claiming Social Security and the options available regarding spousal payments. This course also covers managing pension and retirement savings withdrawals, information on annuities and reverse mortgages, and managing medical expenses, including Medicare benefits, premiums, out-of-pocket expenses, and supplemental coverage. Finally, the important topic of budgeting is discussed, balancing enjoyment with retirement income. This course is most beneficial to professionals new to retirement planning who may be at the staff or entry level in organization but also for a seasoned professional with limited exposure to retirement planning.

Get the basics of investment companies, their regulation and taxation, and the applicable accounting rules. Get a handle on this tricky topic before y... moreou are put to the test. This course is most beneficial to professionals new to investment companies who may be at the staff or entry level in organization but also for a seasoned professional with limited exposure to investment companies.

Explore the various types of health care entities and the accounting and reporting for each type. Learn about the financial statements, identify the v... morearious revenue sources and special accounts specific to health care providers, examine the balance sheet and importance of patient receivables and settlement accounts, summarize the guidance and the effects of FASB ASC 606, Revenue from Contracts with Customers, understand audit considerations, as well as specifics about financial and operational analysis. A set of financial statements and footnotes for a sample hospital will illustrate the accounting and reporting practices discussed in this course. This basic level course is most beneficial to professionals new to this topic who may be at the staff or entry level in an organization but also for an experienced professional with limited exposure to this topic.

There is a strong correlation between future financial results of companies and high scores on sustainability/ESG-oriented measurements of their busin... moreess operations. Studies consistently show that companies having stronger environmental policies and practices than their competitors, and who are better stewards to their communities than their competitors, produce future stock prices that significantly outperform their competitors in the same sector. Accountants are in a unique position to assist clients as sustainability gains a more prominent role in their clients' operations. Ethics is the underpinning of the accounting profession, acting always in the public interest. By the same measure, accurate financial information is the hallmark of the accounting profession just as accurate sustainability-oriented information is the hallmark of the growing field of sustainability and sustainability and ESG reporting.

The food and beverage industry is a powerful force in the United States economy. This course dives into the food and beverage industry with explanatio... morens and examples for a thorough understanding of the sector's complexities. From uncovering key trends and growth drivers to navigating the evolving landscapes of marketing, distribution, and retail, this course covers it all. You'll gain insights into the role of the USDA, explore critical business practices, and learn essential industry terminology. Discover how products go to market, the influence of technology, and the power dynamics between retailers and manufacturers in a globalized economy. Finally, tackle critical topics like product liability, auditing challenges, and strategic planning, equipping yourself with the knowledge to excel in this ever-changing industry.

This course introduces and provides an analysis of the pharmaceutical industry, including a general background of the industry, how products are made ... moreand approved, and business risks specific to this sector. Also discussed are the manners in which technology and advanced product development methods are changing the way pharmaceuticals are developed. Issues related to planning and conducting an audit of an entity in the pharmaceutical industry are presented, followed by tax issues. This basic level course is most beneficial to professionals new to this topic who may be at the staff or entry level in organization but also for a seasoned professional with limited exposure to this topic.