Private Foundations: Making Nontraditional and Foreign Grants in Compliance With IRS Regul...
Making Individual Grants Without and With Preapproval, Meeting Equivalency Tests and Expen...
August 4, 2020 • CPE, EA • Live Webinar
This webinar will discuss IRS guidelines and best practices for private foundations (PFs) making distributions to foreign charities, individuals, and other unique grants. Our panel of nonprofit experts will explain how to meet equivalency test requirements for foreign donations, structure individual...
Broker-Dealer Audits: Overcoming Costly Deficiencies in PCAOB Examinations and Avoiding Sa...
Addressing Auditor Independence, Related-Party Transactions, SEC Net-Capital Rules, and Mo...
April 28, 2020 • CPE • Download
This webinar will provide audit professionals and advisers with practical guidance for conducting broker-dealer audits, offering tools to avoid the most common and costly risk areas in broker-dealer audits as identified in PCAOB annual inspections. The panel will offer their experiences and practica...
Employee Stock Options: Tackling Complex Tax, Accounting, and Valuation Challenges
Navigating IRC Section 409A, FASB Requirements, and the AICPA's Practice Guide to the Valu...
March 25, 2020 • CPE • Download
This webinar will give tax advisers, corporate tax professionals, auditors, and valuation professionals a detailed review of the IRS rules and financial accounting standards that impact the reporting, issuance, and receipt of employee stock options. The panel will discuss qualified vs. nonqualified...
Correcting Common Form 990 Errors: Identifying Audit Triggers and Remedying Prior Year Fil...
Penalty Abatements, Fixing Prohibited Transactions, Reconciling Related Organization Trans...
February 25, 2020 • CPE, EA • Download
This webinar will provide advisers to nonprofit and exempt organizations with a practical guide to identifying, avoiding, and correcting the most common and complex errors in completing Form 990 and Form 990-PF. The panel will focus on the mechanics of tax reporting, offer concrete examples of corre...
Foreign Activities Reporting Requirements for Exempt Organizations: Form 990 Schedule F an...
Identifying Required Disclosures and Tracking Location and Nature of Foreign Accounts For...
January 14, 2020 • CPE, EA • Download
This webinar will provide an in-depth exploration into the determinations, calculations, disclosures, and tax reporting of foreign investments, accounts, and activities held or engaged in by nonprofit/exempt organizations. The panel will offer practical guidance into identifying foreign investments...
Employee Benefit Plan Audit Peer Reviews
Preparing for Risk Assessment, Control Document Inspection, and Other Peer Reviewer Concer...
December 11, 2019 • CPE • Download
This webinar will prepare audit advisers to identify issues that frequently arise in peer review audits of employee benefit plans and offer best practices to address potential problems and to work with reviewers.
FASB ASU 2014-09 Revenue Recognition Standards for Nonprofit Entities: Implementing ASC 60...
Five-Step Process for Identifying Performance Obligations and Allocating Contract Inflows
December 5, 2019 • CPE • Download
This webinar will provide auditors and professionals with not-for-profit (NFP) financial reporting responsibilities with a thorough and practical guide to the FASB's Accounting Standards Update (ASU) 2014-09. The presenters will also discuss Revenue from Contracts with Customers (Topic 606) recognit...
Forming a Tax-Exempt Entity: State and 501(c) Considerations
December 4, 2019 • CPE, EA • Download
This webinar will guide advisers and individuals through the process of forming a tax-exempt entity (TEO). Our panel of experts will explain the process of establishing a nonprofit organization, including preparing the formation documents, selecting the appropriate entity type, state considerations,...
New SAS 134, Auditor Opinions on Financial Statements: Additional Disclosure and Reporting...
New "Basis of Opinion" Section, Ongoing Concern Requirements, Adequacy of Financial Statem...
October 29, 2019 • CPE • Download
This webinar will provide audit professionals with a practical early look at the new SAS 134 provisions on Auditor's Opinions on Financial Statement Audits. The panel will detail the new obligations audit professionals have under the new standard to state an opinion on the financial statements, disc...
Form 990 Challenges for Tax Advisers to Nonprofit Entities
Identifying Areas of IRS Scrutiny in Exempt Organization Tax Return and Schedules
October 24, 2019 • CPE, EA • Download
This webinar will provide advisers to nonprofit and exempt organizations with a practical guide to navigating some of the more challenging aspects of completing Form 990. The panel will examine recent IRS changes to Form 990 instructions, discuss areas of heightened scrutiny based on the Service's 2...
New ERISA 103(a)(3)(C) Audit Standard: Revamping the Limited Scope Audit and Reducing Disc...
SAS 136: New Audit Performance and Disclosure Duties, Evaluating Qualified Investment Info...
October 22, 2019 • CPE • Download
This webinar will provide audit professionals and employee benefit plan (EBP) sponsors with a critical early look at the new final AICPA Statements on Audit Standard (SAS) 136, with a particular focus on the new ERISA Section 103(a)(3)(C) audit rules and the alteration of the prior limited scope aud...
Financial Reporting Changes Post-Tax Reform: GAAP Entries for Repatriation Tax, GILTI and...
Determining Adjustments to Deferred Tax Assets, Retained Earnings and OCI
August 22, 2019 • CPE • Download
This webinar will provide financial accountants and advisers with a practical guide to meeting the GAAP financial reporting challenges of the foreign repatriation tax provisions of the 2017 tax reform law on publicly traded and non-publicly traded companies. The panel will discuss FASB's approach to...
Implementing ASU 2018-08 for Contributions Received and Made
Reciprocal vs. Nonreciprocal, Conditional vs. Unconditional and Required Disclosures
August 21, 2019 • CPE • Download
This webinar will guide not-for-profit (NFP) advisers and businesses that receive or make contributions subject to ASU 2018-08 through its reporting requirements. The panel will discuss distinguishing between contributions and exchanges, conditional vs. nonconditional contributions, and implementing...
Cybersecurity Risk Assessment and Employee Benefit Plans: Fiduciaries' Duty to Protect Pla...
ERISA vs. State Law Requirements, Preemption, Auditor's Role in Addressing Cybersecurity C...
August 15, 2019 • CPE • Download
This webinar will guide employee benefits administrators and audit advisers on conducting risk assessments of cybersecurity measures for employee benefit plans. The panel will discuss the specific fiduciary duties imposed on sponsors and administrators to protect individual identity and health infor...
AS 3101 PCAOB Critical Audit Matters Disclosure Requirements: New Rules for Public Company...
Identifying CAMs, Implementing Processes and "Dry Run" Tests, PCAOB Guidance
July 25, 2019 • CPE • Download
This webinar will provide audit professionals with a critical first look at the new critical audit matters (CAM) disclosure requirements issued by PCAOB, effective for large accelerated filers with June 30, 2019, fiscal year-ends. The panel will discuss the determinations necessary to identify CAMs,...
Employee Benefit Plan Audits: Asking the Right Questions and Avoiding Critical Errors
Understanding Internal Controls, Audit Considerations for the Limited Scope Audits, Ensuri...
July 11, 2019 • CPE • Download
This webinar will provide employee benefits auditors with best practices to prevent most of the severe and costly (but all too common) errors in benefit plan audits. The panel will explain the pitfalls that practitioners often encounter in these audits and outline how to address these issues based o...
In-Kind Contributions: Accounting for Nonprofits
Determining Optimal Classification and Valuation of Gifts and Services, Appropriate Timing...
July 10, 2019 • CPE • Download
This webinar will provide tax advisers to exempt organizations with a review of the material terms of accounting standards, tax rules and guidance for gift-in-kind (GIK) donations to nonprofits. The panel will explore challenges that arise in the actual recording of GIKs both conceptually and practi...
UBTI and UBIT for Exempt Organizations: Mastering Form 990-T
Getting Calculations Right and Avoiding Audit Traps
June 27, 2019 • CPE, EA • Download
This webinar will give nonprofit tax professionals and advisers a good look at the rules governing unrelated business income tax (UBIT), which U.S.-based tax-exempt organizations must pay on unrelated business taxable income (UBTI). The webinar will focus on the standards and guidelines for determin...
Blockchain for CPAs: Financial Reporting Opportunities and Audit Implications
Implementing and Verifying Distributed Ledger Technology on Financial Accounting Engagemen...
May 16, 2019 • CPE • Download
This webinar will provide accounting and audit professionals with a critical early look at the financial reporting and audit challenges for companies utilizing blockchain technology in their financial reporting. The panel will detail the fundamentals of blockchain as they apply to financial transact...
Retirement Plan Audit Risks: Identifying Plan Errors and Remedying Noncompliance
Preparing 401(k), 403(b) and Retirement Plans for Audit
May 7, 2019 • CPE • Download
This webinar will apprise auditors and plan sponsors of the potential audit risks relating to their 401(k) and retirement plans and address how to bring these plans into compliance. The panel will identify common plan deficiencies, corrective actions and insights into avoiding plan audits.
Implementing FASB ASU 2016-14 Not-For-Profit Financial Statement Reporting
Clarifying Net Asset, Liquidity and Functional Allocation Presentation
April 18, 2019 • CPE • Download
This webinar will guide advisers to nonprofit organizations as they continue to work through the new FASB reporting requirements for nonprofit organizations. The panel will review the specific changes to various financial reporting requirements required by the new standard, including the reduction i...
Valuation Challenges Involving Closely Held Businesses
Valuation Methodologies, Minority Interest and Marketability Discounts, Tax Considerations...
February 20, 2019 • CPE, EA • Download
This webinar will provide accounting advisers with a thorough and practical guide to the methodologies and common challenges of providing valuations of closely-held businesses. The panel will detail the specific approaches to valuing smaller private companies, describe the unique challenges of deter...
Nonprofits and Exempt Organizations One Year After Tax Reform
New UBTI Calculations, Excise Tax on Excess Compensation, Individual and Business Changes...
February 13, 2019 • CPE, EA • CPE On-Demand, Download
This webinar will provide advisers to tax-exempt organizations with a recap of the practical impact of the tax reform law on nonprofit entities. The panel will outline fundamental changes to UBTI/UBIT calculations and reporting, describe new compensation rules, and offer guidance on strategies to de...
Broker-Dealer Audits: Overcoming Costly Deficiencies in PCAOB Examinations, Avoiding Sanct...
Addressing Auditor Independence, Related-Party Transactions, SEC Net-Capital Rules and Mor...
January 23, 2019 • CPE • Download
This webinar will provide audit professionals and advisers with practical guidance for conducting broker-dealer audits, offering tools to avoid the most common and costly risk areas in broker-dealer audits as identified in PCAOB annual inspections. The panel will outline their experiences and practi...
Employee Benefit Plan Audit Peer Reviews
Preparing for Risk Assessment, Control Document Inspection, and Other Peer Reviewer Concer...
December 6, 2018 • CPE • CPE On-Demand, Download
This webinar will prepare audit advisers to identify issues that frequently arise in employee benefit plan audit peer reviews and offer best practices to address potential problems and to work with reviewers.
Form 1023 Application for 501(c)(3) Tax Exempt Status: Anticipating Compliance Challenges
Tying Financial Information to Proposed Activities, Required Disclosures, Streamlined Appl...
November 8, 2018 • CPE, EA • Download
This webinar will provide tax advisers and nonprofit personnel with a practical guide to the challenges of completing Form 1023, Application for Recognition of Exemption Under Section 501(c)(3). The panel will identify the most vexing compliance challenges, outline both financial and narrative requi...
Exempt/Non-Exempt Joint Ventures: Furthering Exempt Purpose Through Partnerships With For-...
Protecting Exempt Status, Avoiding UBTI, Structuring Considerations and JV Alternatives
August 16, 2018 • CPE, EA • Download
This webinar will give nonprofit advisers and tax professionals a practical guide to the rules governing joint ventures between tax-exempt organizations and for-profit entities. The panel will discuss the control regulations for determining the tax treatment of joint venture proceeds, detail the UBT...
Form 4720 Private Foundation Excise Tax Return: Reporting Taxable Violations
Tying Excise Tax Return to Form 990-PF, Calculating Tax on Foundation and Individuals
July 12, 2018 • CPE, EA • Download
This webinar will provide tax advisers to private foundations with a thorough and practical guide to completing Form 4720 Private Foundation Excise Tax Return. The panel will discuss how to identify acts in violation of tax codes 4941-4946 by a private foundation, consider requirement that acts be "...
New FASB ASU 2016-14 on Not-For-Profit Financial Reporting and Disclosures: Are You Ready?
Revise Reporting Practices for Net Asset Classification, Expense Reporting and Liquidity D...
June 26, 2018 • CPE • Download
This webinar will provide not-for-profit (NFP) auditors and professionals with NFP financial reporting responsibilities with a thorough and practical guide to the new FASB ASU 2016-14 reporting standard, applicable to almost all nonprofits, and prepare to implement its significant changes to financi...
Responding to Loss of Tax Exempt Status: Automatic Revocation and For-Cause Termination
Current and Retroactive Reinstatement, Notification Requirements and Filing Obligations
February 21, 2018 • CPE, EA • Download
This webinar will provide advisers to nonprofit and exempt organizations with a guide to responding to and remedying loss of tax exempt status. The panel will highlight risk areas for exempt status termination, discuss reinstating 501(c)(3) exemption status due to inadvertent lapses, detail how to c...
403(b) Plan Annual Audits: Identifying Costly Reporting Errors, Evaluating Alternative Sol...
Determining Audit and Form 5500 Filing Requirements for Governmental and Nonprofit Plans
February 20, 2018 • CPE • Download
This webinar will provide employee benefits administrators, auditors and plan sponsors with best practices to prevent serious and costly errors in preparing for 403b plan audits. The panel will differentiate between 401k and 403b audits, explain the pitfalls that practitioners often encounter in the...
Alternative Investments for Nonprofits and Exempt Organizations: Avoiding Unforeseen Tax C...
Identifying Valuation Issues, UBTI, Foreign Reporting Requirements, and After-Tax Returns
December 12, 2017 • CPE, EA • Download
This webinar will provide tax advisers to exempt organizations with a thorough and practical guide to the reporting requirements and tax traps to avoid in holding alternative investments as part of the nonprofit's funding and investment strategy. The co-presenters will discuss the planning considera...
International Implications of Social Security for Workers in the U.S.
Determining Eligibility, Withholding and Filing Requirements, Totalization Agreements and...
December 5, 2017 • CPE, EA • Download
This webinar will provide employee benefit advisers with a thorough and practical guide to the complex area of social security coverage and withholding for inbound employees of U.S. companies. The panel will outline the statutory rules for how these individuals qualify for coverage, discuss the impa...
State Tax Treatment of UBTI for Exempt Organizations: Calculations, Conformance and Apport...
Navigating States' Partial- or Non-Conformance With Federal Treatment; Multi-State Apporti...
September 19, 2017 • CPE • Download
This webinar will provide nonprofit tax professionals and advisers with a practical guide into various states' rules governing unrelated business income tax (UBIT), which U.S.-based tax-exempt organizations must pay on unrelated business taxable income (UBTI). The webinar will focus on the standards...
Sampling Strategies in Financial Statement Audits: Updated Guidance
Mastering AICPA Standards and Latest Sampling and Risk Guides to Devise a Sampling Methodo...
July 20, 2017 • CPE, EA • Download
This webinar will prepare audit specialists to select appropriate sampling techniques for financial statement audits. The panel will explain the rationale for and technical terms of generally accepted standards for sampling methodologies, based on AICPA accounting standards and guides and on profess...
AICPA Peer Review Program Compliance: Responding to Latest Developments
Best Practices for Optimal Reviews Given Broker-Dealer Issues, Single-Audit Checklist and...
May 31, 2017 • CPE • Download
This webinar will prepare accounting firm professionals for future AICPA peer reviews with the latest developments on standards and guidance, and will outline best practices for undergoing reviews.
Mastering Form 5500 Schedule H: Avoiding Audit Triggers
Financial Information Reporting Requirements, Identifying Valuation Challenges and Expande...
May 18, 2017 • CPE, EA • Download
This webinar will provide employee benefits professionals and tax advisers with a practical and comprehensive guide to completing Form 5500, with a specific focus on Schedule H, Financial Reporting. The panel will offer specific guidance on completing the form, detailing the fair value calculations...
Form 990 Schedule C: Mastering Complex Reporting of Political Campaign and Lobbying Activi...
Avoiding Excise Taxes, Penalties, Fines, and Revocation of Tax-Exempt Status Due to Noncom...
April 4, 2017 • CPE, EA • Download
This webinar will provide nonprofit advisers with a comprehensive guide to reporting on political campaign and lobbying activities on Schedule C of the Form 990 Exempt Organization Information Return. The panel will offer a practical part-by-part exploration of completing the schedule, focusing on i...
Employee Benefit Plan Voluntary Correction Programs: Fixing Costly Errors and Preserving T...
Leveraging Available IRS and DOL Programs to Proactively Address Plan Mistakes and Minimiz...
March 1, 2017 • CPE • Download
This webinar will provide employee benefits auditors with best practices and the proper procedures to remedy serious and costly (but all too common) benefit plan errors through available IRS and DOL retirement plan correction programs. The panel will explain the processes and potential pitfalls that...
Mastering Form 990 Schedule D: Supplemental Financial Statements
Identifying Assets Requiring Separate Reporting, Navigating the Interplay Between Schedule...
February 7, 2017 • CPE, EA • Download
This webinar will provide nonprofit advisers with a comprehensive guide to reporting supplemental financial statement information on Schedule D of the Form 990 Exempt Organization Information Return. The panel will offer a practical part-by-part exploration of completing the schedule, focusing on id...
Mastering Form 990 Schedule L: Reporting Transactions With Interested Persons
Meeting the Reasonable Effort Standard and Navigating New Placeholder Disclosure for Subst...
January 10, 2017 • CPE, EA • Download
This webinar will provide tax advisers to exempt organizations with a thorough and practical guide to completing Form 990 Schedule L, Transactions With Interested Persons, focusing on Parts II through V. The panel will go into detail on the "reasonable effort" requirement to identify interested pers...
New IRC 457(f) Deferred Compensation Rules for Nonprofits: Preparing for Major Changes Ahe...
Reviving 457(f) Plans: Short-Term Deferrals, Rolling Risk of Forfeiture, Deferral of Curre...
December 14, 2016 • CPE, EA • Download
This webinar will provide nonprofit organization advisers and professionals with a critical first look at the new IRS guidance on deferred compensation for nonprofit and exempt organization executives and employees. The panel will discuss critical structuring changes to Section 457(f) and define the...
New Determination Letter Process for Tax-Qualified Employee Benefit Plans: Preparing for M...
Amending Plans in the Absence of Determination Letters, Elimination of the Five-Year Cycle...
December 7, 2016 • CPE, EA • Download
This webinar will provide employee benefits professionals and auditors with a critical first look at the new IRS guidelines that virtually eliminate the Determination Letter Program for retirement plans. The panel will also detail the specific changes contained in Rev. Proc. 2016-51, and offer usefu...
Implementing New FASB Not-For-Profit Financial Statement Reporting Standards of ASU 2016-1...
Major Changes in Net Asset Classification, Liquidity and Expense Function Reporting, and U...
November 16, 2016 • CPE • CPE On-Demand, Download
This webinar will provide advisers to nonprofit organizations with a practical guide to the new FASB reporting requirements. The panel will discuss the specific changes to various financial reporting requirements required by the new standard, including the reduction in the number of net asset classe...
Charitable Donations of LLC and Limited Partnership Interests to Nonprofits
Avoiding Negative Tax Consequences for Public Charities, Private Foundations and Donor-Adv...
October 27, 2016 • CPE, EA • Download
This webinar will provide nonprofit organization professionals and counsel with a practical guide to the planning and reporting implications involved when a donor contemplates gifting an interest in a partnership or an LLC to an exempt organization. The panel will outline gifting impacts to donors,...
401k Audit Issues With Plan Transfers: Identifying Change of Provider Issues in Annual Pla...
Auditor's Role in Ensuring Compliance With DOL Rules and Fiduciary Standards
June 15, 2016 • CPE • Download
This webinar will provide benefit plan professionals, including auditors and plan administrators, with a deep and comprehensive guide to the specific issues involving 401(k) plan transfers from one provider to another. The panel will identify the specific risks and reporting requirements involved in...
ASU 2015-12: Applying the New Reporting Standard for Employee Benefit Plans
Ready for "Simplification?" FBRIC Measurement, Plan Investment Disclosures, Measurement Da...
February 23, 2016 • CPE • Download
This webinar will provide employee benefit plan professionals and advisers with a comprehensive discussion of the new standards announced in ASU 2015-12 as part of FASB's "Employee Benefit Plan Simplifications." While the intent of the new standards is to simplify reporting valuation of fully benefi...
UDFI for Exempt Organizations: Reporting Unrelated Debt-Financed Income on Form 990-T
Avoiding Costly Allocation Mistakes in the Sale of Encumbered Property
February 3, 2016 • CPE, EA • CPE On-Demand, Download
This webinar will provide tax professionals and advisers to exempt organizations with a thorough and comprehensive practical guide to calculating and reporting unrelated debt financed income (UDFI) and unrelated business taxable income (UBTI) rising from the sale of property financed with debt. The...
Navigating the New Lease Accounting Standards for Audit Advisers
Preparing Clients for the Transition to the Joint Project Lease Reporting
January 12, 2016 • CPE • Download
This webinar will provide audit professionals with practical and concrete guidance on how the new Joint FASB/IASB Lease Accounting Standards will impact their role as auditors and advisors to companies affected by the new reporting requirements. The panel will offer details on what the new lease rep...
501(c)(7) Tax-Exempt Social Club Organizations: Mastering Tax and Operational Requirements
Reporting Nonmember and Nontraditional Income, Keeping Within Safe Harbor, and Defending I...
November 23, 2015 • CPE, EA • Download
This webinar will give a detailed overview of the accounting and operational requirements of an IRC 501(c)(7) "social club" organization. The panel will offer concrete illustrations of "non-member" and "nontraditional income," review the safe harbors for unrelated income, and provide guidance on res...
Non-Profit Supporting Organizations: Mastering the Exempt Rules of IRC 509(a)(3)
Understanding Life Cycle and Tax Issues of Supporting Organizations
October 20, 2015 • CLE, CPE, EA • Download
This webinar will examine the tax and accounting issues specific to IRC Section 509(a)(3) "supporting organizations" and will discuss preparation of Schedule A relating to supporting organizations. The panel will review the "organizational," "operational," and "control" tests prescribed by those reg...
Mastering Form 990 Schedule G: Reporting Fundraising and Gaming Activities for Nonprofits
Navigating Accounting, Tax Reporting and UBTI Rules
September 9, 2015 • CPE, EA • Download
This webinar will provide accounting and tax professionals advising tax-exempt organizations with the tools and understanding to properly report fundraising and gaming activities on Schedule G of Form 990 or Form 990-EZ. The panel will perform a "deep dive" of the accounting calculations and tax rep...
Navigating FASB's New Pushdown Rules for Acquired Entities
Evaluating Whether and How to Adopt Pushdown Accounting on Subsidiary Financial Statements
April 23, 2015 • CPE • Download
This webinar will prepare corporate accountants and executives to navigate the new FASB guidance on the use of "pushdown accounting" on an acquired entity, as well as detailing major balance sheet items which impact the purchased entity's decision of whether to apply "pushdown accounting" on its fin...
Improving Internal Controls Under the New COSO Framework
Meeting Stricter Principles-Based Standards and Identifying Material Weaknesses
February 24, 2015 • CPE • Download
This webinar will prepare audit professionals to operate under the new COSO Framework for Internal Controls, by detailing the change to a principles-based approach to audits of a company's system of internal control. The webinar will also detail the new areas of emphasis in the Updated COSO Framewor...
Auditing Derivatives and Hedge Contracts Under ASC 815, 820 and Other Guidance
Mastering Key Challenges and Analysis Techniques for Swaps, Options and Other Financial In...
February 25, 2014 • CPE • Download
This webinar will provide audit professionals with a solid understanding of the fundamentals for accounting of derivatives and hedges. The panel will help you identify the key issues, challenges and approaches to prevent or resolve missteps.
Broker Dealer Auditing: Mastering New SEC and PCAOB Rules and Standards
Complying with Changed Regulatory Framework for Conducting Audits and Attesting to Interna...
December 10, 2013 • CPE • Download
This webinar will prepare accounting professionals to comply fully with new attestation standards pertaining to audits of brokers and dealers, including the new PCAOB auditing standard for broker dealer audits and the SEC amendment to Rule 17a-5.
Form 1023 and the Toughest Compliance Challenges
Clearing the Hurdles When 501(c)(3) Organizations Apply for Tax Exempt Status
October 23, 2013 • CPE • Download
This teleconference will offer an in-depth review for accounting pros and tax preparers who work with non-profit organizations and other clients seeking to qualify for tax exempt status on Form 1023. The panel will equip the attendees with approaches for overcoming Form 1023 and its schedules' tough...
Valuation Challenges With $10 Million-and-Under Businesses
Avoiding Mistakes With Built-In Gains and Taxes, Misuse of Market Data and Other Small Bus...
August 8, 2013 • CPE • Download
This teleconference will explore the challenges that frequently arise for advisors in providing a valuation of a smaller business ($10 million and under in revenues). The panel will address common traps such as valuation methodology, built-in gains and taxes, proper adjustment to accounting records,...
Non-Profits and Sales Tax Exemptions on Purchases and Sales
Navigating Variations in how States Award and Administer Exemptions and Apply Nexus Rules
June 19, 2013 • CPE • Download
This teleconference will provide nonprofit advisors with a review of commonalities and exceptions in how states currently qualify non-profit organizations for sales tax exemptions on their purchases and sales, administer the tax break, and apply nexus rules and other general sales tax standards.
Independence Disclosure Challenges With Form 990
Navigating Reporting Rules for Directors, Transactions and Compensation Amid Intense IRS S...
June 13, 2013 • CPE • Download
This teleconference will focus on important and much-watched non-profit independence disclosures on Form 990 and its schedules, against a backdrop of heightened oversight by IRS auditors--and by donors, lenders and the marketplace.
Employee Fringe Benefits and Sect. 409A Deferred Compensation: Tax Issues
Evaluating Exclusions or Potential Federal Taxability
June 12, 2013 • CPE • Download
This teleconference will offer advisors a review of Internal Revenue Code provisions and IRS guidance regarding taxability of various employee fringe benefits. The panel will provide an overview of Sect. 409A nonqualified deferred compensation concepts applicable to employee and/or employer tax liab...
Navigating the New AU-C 600 Group Audit Rules
Managing Responsibilities and Risk in Engagements Involving Multiple Auditors and Componen...
May 14, 2013 • CPE • Download
This teleconference will review all key material terms of the Auditing Standards Board's new group audit standards, AU-C 600, and put them in the context of practical scenarios facing auditors working in groups.
OMB Circular A-110: Overcoming Post-Grant Challenges
Leveraging Key Cost Reimbursement Principles for Non-Profits Accepting Federal Grants
July 25, 2012 • CPE • Download
This teleconference will prepare advisors to non-profits to effectively meet the costing principals, management procedures and creation of internal controls required when a non-profit receives a federal grant.
Review of Fair Value Calculations During Financial Statement Audits
Navigating SAS 57, SAS 73, SAS 101 and Other Standards in Testing Measurements and Disclos...
May 16, 2012 • CPE • Download
This teleconference will provide accounting advisors with a review of the standards governing examinations of fair valuations during financial statement audits. The panel will explore different approaches involving the practical application of those standards.
Form 11-K Audits: Best Practices for Examining Retirement Plan Financials
Complying With AICPA, PCAOB and SEC Rules From Engagement Letter Through Filing
April 18, 2012 • CPE • Download
This teleconference will prepare advisors to conduct Form 11-K audits of employee benefit plans, offer best practices from experienced professionals, and outline a prudent checklist of the regulations that all plans must meet.
Preparing SOC 1, SOC 2 or SOC 3 Reports: Best Practices
Meeting Challenges Arising From SSAE 16, ISAE 3402 and Other Service Company Control Stand...
March 7, 2012 • CPE • Download
This teleconference will demystify confusing aspects of preparing SOC 1, SOC 2 and SOC 3 reports by audit advisors examining a service organization client's internal controls.
401(k) Plan Audit Preparation Strategies
Navigating IRS and DOL Standards, Taking Corrective Actions and Minimizing Risks of Penalt...
January 18, 2012 • CPE • Download
This teleconference will provide employee benefits advisors with alternative approaches and best practices to improve 401(k) audit planning and plan self-reviews before an audit is scheduled.
Purchase Price Allocation: Valuation Challenges During Due Diligence
Overcoming Critical Issues Arising in Business Stock and Asset Sales
December 21, 2011 • CPE • Download
This teleconference will provide valuation and tax advisors with a detailed, analytical approach to complex valuation decisions that frequently confront advisors planning purchase price allocation matters during the M&A due diligence phase.
Circular A-122: Navigating Cost Principles With Federal Grants
Ascertaining Whether Rent, Personnel and Other Costs Charged to Grants are Allowable
November 22, 2011 • CPE • Download
The teleconference will provide advisors to non-profits with a review of the material terms of OMB Circular A-122 and the practical realities of evaluating whether a particular cost can be charged to the government agency awarding the grant.
Mastering the New EBSA Rules on Covered Plan Fee and Expense Reporting
Ensuring That 401(k) and 403(b) Plans Make Complete and Timely Disclosures
October 26, 2011 • CLE, CPE • Download
This teleconference will provide accounting advisors with a review and analysis of the new EBSA rule on disclosure of fee and expense information to self-directed retirement plan participants--and the anticipated demands on plans and advisors.
Lobbying by Non-Profit Clients: Navigating Federal and State Regulations
Complying With Lobbying Activity Tests, Limits, Registration and Reporting
October 19, 2011 • CPE • Download
This teleconference will provide accounting advisors with a solid framework for complying with federal regulation and guidance on permissible lobbying by non-profits. The panel will also offer practical examples and discuss trends in state oversight.
Non-Profit Challenges With Alternative Investments and Restricted Funds
Making Defensible Valuations and Well-Crafted Disclosures in Financials
September 7, 2011 • CPE • Download
This teleconference will provide accounting advisors with a review of applicable standards and best practices for valuations and disclosures of non-profits' alternative investments and donor-restricted funds. The panel will also discuss potential audit issues with such investments.
Non-Profit Cost Allocation Plan Strategies
Crafting an Effective Plan to Distribute Direct and Indirect Expenses
July 26, 2011 • CPE • Download
This teleconference will prepare accounting advisors to work effectively with non-profit organizations on a comprehensive approach to create a cost allocation plan that meets the goals of internal NPO management and the requirements of outside government agencies and donors.
Non-Profit Endowments and ASC 958-205 (FAS 117-1): Compliance Challenges
Making Tough Decisions on Asset Classification and Disclosures
July 13, 2011 • CPE • Download
This teleconference will provide accounting advisors with an in-depth analysis of FASB's asset classification standards for non-profit endowments and will explore common compliance challenges to date in preparing future financial statements.
Valuations in Buy/Sell Agreements for Private Companies and Businesses
Mastering Standards and Best Practices to Calculate and Update Fair Market Value
June 22, 2011 • CPE • Download
This teleconference will prepare advisors to decide how and when to apply valuation methods to a private business or company that uses a buy/sell agreement, as well as to understand what is expected with different valuation standards under different circumstances.
Form 5500 Schedule C for 2010 Plan Years: Lessons Learned From First Filing
Navigating Rules to Accurately Report Service Provider Fees and Compensation
May 18, 2011 • CPE • Download
This teleconference will prepare advisors to pension and welfare plan administrators to report material details on expenses and compensation that must be included on the 2010 Schedule C for Form 5500. Using practical scenarios, the panel will provide guidance on making accurate recommendations on wh...
New Form 8955-SSA: Preparing for Compliance in 2011
Navigating the IRS Requirements for Plan Sponsor Data and E-Filing
March 16, 2011 • CPE • Download
This teleconference will provide accounting advisors with an analysis of compliance with and filing processes for Form 8955-SSA, given the IRS' versions and guidance to date.
New ERISA 408(b)(2) Regulations
Mastering Detailed Requirements for Service Provider Fee Disclosures
January 26, 2011 • CPE • Download
This teleconference will prepare advisors to employee benefit plan administrators to comply with the Labor Department's detailed disclosure requirements on plan service provider compensation starting in 2011. Using practical scenarios, the panel will provide guidance on making complete and compliant...
Retirement Plan Audit Strategies
Revising Audit Roadmaps Based on 403(b) Regs, Form 5500 Changes and New Transitional Guida...
November 17, 2010 • CPE • Download
This webinar will provide accounting advisors with alternatives and best practices to improve audit planning for non-profit retirement plans and for filing Form 5500 and financials under the revised 403(b) regulations and transitional guidance.
Valuations of Distressed Companies
Best Practices for Valuing Businesses Before, During and After Bankruptcy or Reorganizatio...
September 2, 2010 • CLE, CPE • Download
This webinar will sharpen advisors' skill set for working on various distressed company valuation situations, using practical scenarios that apply across industries and in business circumstances that frequently arise.
FAS 141R: Valuing Contingent Assets and Liabilities
Mastering Valuation Standards for Mergers, Acquisitions and Combinations
July 27, 2010 • CPE • Download
This webinar will provide advisors with best practices for complying with FAS 141R standards for accounting for business combinations and their 2009 revisions, including the valuation of contingent assets and liabilities recognized during mergers and acquisitions.
FASB's ASU 2010-06: Expanded Requirements for Fair Value Disclosures
Navigating New Guidance for Disclosing Valuation Techniques and Measurements
April 20, 2010 • CPE • Download
This webinar will prepare accounting advisors and corporate finance professionals to make complete and accurate disclosures about fair value techniques and measurements, under the new guidelines provided by ASU 2010-06.
Employee Stock Ownership Plans: Key Valuation Decisions
Practical Solutions for ESOP Marketability Discounts, Loans and Other Valuation Challenges
February 24, 2010 • CPE • Download
This webinar will analyze scenarios that frequently arise in valuing shares held by an Employee Stock Option Plan (ESOP) and outline new approaches for optimal valuation decisions.
Risk Assessments for Non-Profit Organizations
Identifying and Mitigating Unique Risks to Improve Internal Controls and Transparency
February 10, 2010 • CPE • Download
This webinar will review the factors an accounting advisor must include to ensure a well-executed risk assessment or audit tailored to the non-profit organization.
Mandatory E-Filing of Form 5500: Are You Ready?
Mastering the New EFAST2 Procedures and Rules
December 3, 2009 • CPE • Download
This seminar will prepare benefit plan administrators and their accounting advisory firms for next year's new Form 5500 e-filing mandate. The panel will outline detailed steps for handling each step of the e-filing process from registration through actual filing.
Valuing Stock Compensation Under Sect. 409A
Reaching the Best Decisions in Allocating Value to Stock Options and Stock Appreciation Ri...
November 24, 2009 • CPE • Download
This seminar will analyze scenarios that frequently arise in valuing and allocating value among common and preferred stock options and rights. The panel will offer new approaches to making optimal valuation decisions for employee stock compensation.
Retirement Plan Audit Strategies
New Form 5500 and 403(b) Regulations: Revising Your Audit Roadmap
November 11, 2009 • CPE • Download
This seminar will offer alternatives and best practices to improve audit planning for examinations of the new Form 5500 and under the revised 403(b) regulations.
Revised USPAP Standards: Key Implications for Valuation Specialists
Mastering New Requirements for Ethics, Competency and Other Engagement Conduct
September 29, 2009 • CPE • Download
This seminar will discuss and analyze all of the material provisions of changes to USPAP for 2010 and 2011. The panel will outline best practices for adjusting current practices in order to fully comply.
FASB Statement 164: Accounting for Non-Profit Mergers and Acquisitions
Preparing for New Standards on Combinations, Accounting Methods and Disclosures
September 16, 2009 • CPE • Download
This seminar will provide an in-depth review of FASB Statement 164 and offer guidance and best practices to advisors for non-profit organizations on proper accounting and disclosures in mergers and acquisitions.
Non-Profit Organization Investment Policies
Revising Policies and Practices to Recognize and Control New Market Risks
July 23, 2009 • CPE • Download
This seminar will outline steps for non-profit advisors to craft a general strategy for working with investment committees and trustees to scrutinize and revise investment policies.
New FASB Fair Value Guidelines for Financial Instruments
Implementing Mark-to-Market Revisions for Asset Valuation and Non-Temporary Impairments
May 14, 2009 • CLE, CPE • Download
This seminar will analyze the new FASB mark-to-market guidance for accounting advisors to banking, financial services and other industries, offer a framework to make sound valuation decisions under the new rules, and discuss the impact of the new rules.
Form 5500 Updates: Achieving Full Compliance
Navigating the New Schedules and Data Demands
May 7, 2009 • CPE • Download
This seminar will review the material changes to Form 5500 and its schedules and recommend approaches to obtain and report the new data needed for complete compliance.
New IRS 403(b) Regulations
Compliance Strategies to Meet the Non-Profit Retirement Plan Requirements
April 23, 2009 • CPE • Download
This seminar will provide the bottom line for accounting professionals on all new and anticipated revisions to the Section 403(b) regulations on non-profits' employee retirement plans.
SAS Nos. 104-111 for Non-Profits: Mastering the Risk Assessment Standards
Evaluating Unique Risks, Designing Effective Internal Controls, and Assuring Compliance
March 19, 2009 • CPE • Download
This seminar will provide a detailed examination of how SAS 104-111 reshapes auditing firms' examinations of non-profit organizations and will offer approaches to deal with the most frequently faced challenges in analyzing their special risks and controls.