Employee Benefit Plan (EBP) audit engagements remain under close examination by regulators and peer reviewers, stemming from a historical pattern of noncompliance with applicable professional standards. It is imperative that auditors possess the requisite skills to carry out EBP engagements with proficiency. This involves navigating the audit process from the initial engagement acceptance through to reporting and completion. Given that 401(k) plans represent the predominant plan type subjected to audits, we engage in a comprehensive examination of these plans. Discover strategies to meticulously plan and execute risk-based plan audits, ensuring adherence to professional standards without compromising on efficiency.

Learning Objectives:

· Recognize key terms and definitions related to ERISA plans.

· Identify the different types of employee benefit plans (EBPs).

· Recognize operational and compliance elements of ERISA plans.

· Identify the basic financial statements for all ERISA plans.

· Recognize differences between GAAP and ERISA reporting.

· Identify the risks of material misstatement related to financial statement line items on the statements of net assets available for benefits.

· Recognize audit procedures commonly performed in a defined contribution retirement plan (DC plan) audit, including notes receivable from plan participants.

· Identify audit requirements when using the work of a specialist.

Who will benefit:

· Auditors of employee benefit plans

· Practitioners considering adding EBP audits as a service offering

· Accountants in business and industry responsible for company benefits

THIS IS AN AICPA HOSTED WEBCAST. YOU WILL LAUNCH THE COURSE FROM YOUR OSCPA LEARNING PORTAL. AICPA WILL ISSUE AND MAINTAIN YOUR CREDITS. PLEASE MAKE SURE TO DOWNLOAD YOUR CPE CERTIFICATE FROM AICPA WEBCAST PORTAL AT THE CONCLUSION OF THE WEBCAST.

Basic, but not boring

Newcomers to tax return preparation are exposed to the many topics that encompass individual taxation. Topics, discussed in an approachable format, include:

- Filing requirements and dependents

- Gross income inclusions and exclusions

- Adjustments to income

- Standard and itemized deductions

- Refundable and nonrefundable tax credits

- Tax computations

- Penalties

Taking advantage of present opportunities for your clients' future

Tax planning involves understanding a client's current situation to anticipate areas of future tax savings. You’ll review common individual tax planning topics to better help clients prepare for their future.

Decoding recent legislative changes for individual taxpayers

You’ll be able to provide your clients with the most current tax planning and tax-saving strategies for their tax plans. This course is updated for recent IRS guidance and legislation, including:

- IRS revenue procedures and notices

- SECURE 1.0

- SECURE 2.0

- Inflation Reduction Act

Learning Objectives:

· Identify individual retirement account (IRA) and qualified plan distributions.

· Recognize the taxation of virtual currency.

· Recall how health savings accounts (HSAs) work.

· Recall the self-employed health insurance deduction.

· Recall the deductibility of charitable contributions.

· Recall the steps to figuring the qualified business income deduction under Section 199A.

· Recall the net investment income tax (NIIT) on unearned income.

Who will benefit:

· sbf111胜博发 working with individual tax clients

THIS IS AN AICPA HOSTED WEBCAST. YOU WILL LAUNCH THE COURSE FROM YOUR OSCPA LEARNING PORTAL. AICPA WILL ISSUE AND MAINTAIN YOUR CREDITS. PLEASE MAKE SURE TO DOWNLOAD YOUR CPE CERTIFICATE FROM AICPA WEBCAST PORTAL AT THE CONCLUSION OF THE WEBCAST.

Gain the essentials Engaging with chapters 1–5 of *Government Auditing Standards, 2018 Revision,* gain the essentials for performing engagements in accordance with generally accepted government auditing standards (GAGAS). Build an excellent foundation of the principles of GAGAS as it relates to understanding Yellow Book requirements and application guidance.

Learning Objectives:

· Identify the guidance found in

· Government Auditing Standards, 2018 Revision.

·

· Recognize the relationship between Government Auditing Standards and other professional standards.

· Recognize the Yellow Book guidance regarding independence as found in

· Government Auditing Standards, 2018 Revision.

·

Who will benefit:

· Government auditors and public accountants that will be planning or conducting engagements in accordance with *Government Auditing Standards, 2018 Revision (Yellow Book).*

THIS IS AN AICPA HOSTED WEBCAST. YOU WILL LAUNCH THE COURSE FROM YOUR OSCPA LEARNING PORTAL. AICPA WILL ISSUE AND MAINTAIN YOUR CREDITS. PLEASE MAKE SURE TO DOWNLOAD YOUR CPE CERTIFICATE FROM AICPA WEBCAST PORTAL AT THE CONCLUSION OF THE WEBCAST.

In this webinar, accountants will discover how to double their firm's revenue through CFO and advisory services. Many accounting firm owners are stuck in what we call The Accountant's Trap. It's where the firm owner is trapped working for low fees, dealing with high-demanding clients, all the while being burnt out on compliance and transactional work. To make matters worse, these firm owners can't raise their fees because there is always another accountant or bookkeeper willing to do the work for less -- not to mention all the tech companies trying to get into our space. Does this sound familiar? If so, this webinar is for you. This course is for any practice owner looking to transform their practice - and double their revenue - by offering a productized CFO/Advisory service. We'll cover the systems you need to transform your practice and the services you should offer to double your firm's revenue. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.

The major topics that will be covered in this course include:

• The average revenue of most accounting firms.
• The number of advisory clients you'll need to double your firm's revenue.
• How much you should be charging for advisory services.
• How we define CFO and advisory services.
• What business owners really want from their advisor.
• The three types of CFO/Advisory firms.
• How to get clients to pay you approximately $2,500 per month for advisory services.
• The three systems you'll need to add a CFO/Advisory service to your firm.

Who will benefit:

Accountants, sbf111胜博发, bookkeepers, enrolled agents.

This webcast is hosted on CPA Crossing platform. Attendees will receive instructions on how to attend the webcast via e-mail.

In this innovative course, participants will learn to combine the power of artificial intelligence with the functionality of Microsoft Excel. You will learn how to leverage ChatGPT, OpenAI's powerful language model, to improve your Excel skills and decrease the time it takes to build spreadsheets. The course will include a quick introduction to ChatGPT but the majority of the time will be spent using ChatGPT to create an Excel spreadsheet. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.

• Introduction to ChatGPT and other AI (Artificial Intelligence) language models
• Discussion of best practices for using ChatGPT with Excel
• Use ChatGPT to create, debug and explain formulas
• Use ChatGPT to learn how to use Excel features
• Use ChatGPT to automate repetitive tasks in Excel
• Use ChatGPT to easily create macros

Who will benefit:

This course is designed for students, professionals, and enthusiasts seeking to leverage the potential of ChatGPT to enhance their Excel skills and productivity.

This webcast is hosted on CPA Crossing platform. Attendees will receive instructions on how to attend the webcast via e-mail.

In this 2024 Year-End Payroll Update, we will provide a robust overview of the critical year-end payroll topics affecting employers and payroll professionals, such as reconciling your payroll returns to your W-2s, annual updates and law changes that impact payroll, as well as some tips and tricks you can implement immediately that will help you improve the quality of your year-end payroll process. The most consistent thing about payroll is that it changes EVERY YEAR. And those changes go into effect on January 1. So don't delay. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.

The major topics covered in this class include:

• Year-end tasks an employer should consider with regards to payroll
• Bonus runs & fringe benefit reporting
• Compliance reporting & W-2 reconciliations
• Updates to payroll wage rates & limits
• Current issues affecting payroll
• Best practices for not only year-end, but year-round compliance

Who will benefit:

This course is suitable for tax and finance professionals, managers, sbf111胜博发, Enrolled Agents, attorneys and advisors who work in both industry and public practice and who encounter payroll during their work. Anyone with responsibility for payroll tax compliance will benefit from this annual update.

This webcast is hosted on CPA Crossing platform. Attendees will receive instructions on how to attend the webcast via e-mail.

This program addresses the role of client internal controls for balancing efficiency and effectiveness in a risk-based audit. Practical insights regarding an auditor's assessment of the risk of material misstatement when auditing financial statements of non-issuers will be explored, with particular emphasis on internal controls of small-to-medium clients. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event. This event may be a rebroadcast of a live event and the instructor will be available for your questions during the event.

The major topics that will be covered in this course include:

• Specific matters auditors should consider when obtaining and documenting an understanding of the client's internal control system
• Development of a tailored audit approach that considers the potential reliance on internal controls
• Guidance for establishing an adequate basis for reliance on internal controls of less formal, smaller clients

Who will benefit:

sbf111胜博发 in public practice and members in industry.

This webcast is hosted on CPA Crossing platform. Attendees will receive instructions on how to attend the webcast via e-mail.

NOTE – This ethics course has not been approved by the Accountancy Board of Ohio therefore does not count towards your mandatory 3 Hours of Professional Standards & Responsibilities credit per renewal period. This course does count towards your 120 CPE Hours.

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 byproduct of this evolution is the origination of new ethical dilemmas for sbf111胜博发 on how to address the use of this technology in the delivery of their services. This course, presented by John Higgins, CPA, a nationally recognized technology advisor to the profession, will provide sbf111胜博发 with a practical framework for addressing the various ethical issues that can arise with the application of AI in their work. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.

The major subjects that will be covered in this course include:

• A primer on AI technology applications in the accounting profession
• Ethical dilemmas that originate from the use of AI by sbf111胜博发
• Practical guidelines for using AI technology ethically
• Step by step guide for creating an AI usage policy for your organization
• Review of a variety of reference materials to assist you in using AI ethically

Who will benefit:

Anyone who wants to understand the potential ethical dilemmas of using AI technology in the accounting profession and how to address them.

This webcast is hosted on CPA Crossing platform. Attendees will receive instructions on how to attend the webcast via e-mail.

If you are familiar with the Office 365 Teams app, you know it is an extremely powerful tool to transform the way you communicate, collaborate and share knowledge. What you may not know is how to configure Teams to optimize your ROI and how effectively your team members use it. This course takes you on a tour of the important setup and configuration settings you need to be familiar with to ensure the best Teams experience for your organization. Whether you are already using Teams, in the process of deploying it, or are contemplating whether or not to bring it into your organization, this course will prove to be invaluable. The information shared in this course is sure to help you avoid costly mistakes in your Teams app deployment. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.

The major topics that will be covered in this course include:

• Defining your teams and channel structure - best practices
• Step-by-step guide on how to create and manage teams and channels
• How to organize your Teams navigation panel
• Configuring your notification settings
• Connecting Teams to external apps
• Understanding how Teams integrates with SharePoint, OneNote and Planner apps
• Tracking your Teams app usage analytics
• Archiving and deleting Teams and related content
  

Who will benefit:

Anyone who is contemplating, deploying or already using Microsoft Teams

This webcast is hosted on CPA Crossing platform. Attendees will receive instructions on how to attend the webcast via e-mail.

NOTE – This ethics course has not been approved by the Accountancy Board of Ohio therefore does not count towards your mandatory 3 Hours of Professional Standards & Responsibilities credit per renewal period. This course does count towards your 120 CPE Hours.

This course profiles Brenda, a financial executive from the state of Washington. Despite earning her college degree, Brenda did not find employment in her area of study. Instead, she landed a series of dead-end jobs. Business reversals frequently led to the loss of employment. When a company that she knew to be unethical offered her an executive position that included bookkeeping tasks, including overseeing all finances, she accepted. While on the job, Brenda saw owners of the company misappropriating funds. Rather than reporting the fraud, she created an elaborate scheme to benefit herself - without the owner's knowledge. Her bad decisions led to a guilty plea for wire fraud, after authorities accused her of absconding with more than $600,000 in corporate funds. A prison term of 20 months followed. Listen and learn from Brenda's experience. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.

The major topics covered in this class include:

• Career choices
• Ethical dilemmas
• Judicial proceedings
• Mitigation strategies
• Creating tools to help make better decisions
• Atonement and reconciliation

Who will benefit:

People who want to explore how personal pressures can cloud their judgment.

This webcast is hosted on CPA Crossing platform. Attendees will receive instructions on how to attend the webcast via e-mail.