Professional Development and Event Catalog

Please note: The CPE deadline has been extended to July 31, 2021.

In light of the tax deadline extension, the Connecticut State Board of Accountancy voted unanimously on May 11 to extend the CPE deadline by one month to July 31, 2021. 

Showing 122 Seminars and Conferences Results

Ethics and Professional Conduct: Updates and Practical Applications (Morning Session)

Monday, June 14th 8:45am - 12:15pm

Online

4.00 Credits

Conceptual Framework  AICPA Code of Professional Conduct  New interpretations added to the AICPA Code of Professional Conduct

Fiduciary Accounting and Tax Issues of Estates and Trusts

Monday, June 14th 9:00am - 5:00pm

Online

8.00 Credits

Review of major legal and tax concepts Concepts of fiduciary accounting: Principal and income The Uniform Principal and Income Act: how specific state laws on principal and income applied to common expenditures and receipts How fiduciary accounting determines the timing and amount of distributions The crucial differences between fiduciary accounting and tax accounting Distinguishing fiduciary accounting income from distributable net income Splitting income between the fiduciary and the beneficiaries: distributable net income How to set up an accounting system for an estate or trust, prepare a judicial accounting, and record-keep for fiduciary accounting How practitioners can handle audits of estates and trusts Various exercises and problems

Yellow Book: Application of GAGAS Principles (Afternoon Session)

Monday, June 14th 12:45pm - 4:30pm

Online

4.00 Credits

Foundation and principles for government auditing  General requirements for complying with GAGAS  Ethics, independence, and professional judgment  Competence and CPE  Quality control and peer review

Auditing Not-For-Profit Entities: Superior Skills for an Effective and Efficient Audit

Tuesday, June 15th 9:00am - 5:00pm

Online

8.00 Credits

Refining key planning and general auditing considerations to the not-for-profit environment Characteristics of not-for-profit financial statements that require special attention The auditor's consideration of fraud in auditing a not-for-profit entity Audit procedures to become comfortable with management's recording and reporting of contributions and promises to give Auditing how a not-for-profit entity gets from natural expenses to functional expenses Auditing considerations and techniques related to net assets, compliance with tax laws and regulations, collections and split-interest agreements Considerations related to Yellow Book and single audits

Construction Contractors: Accounting Considerations (Morning Session)

Tuesday, June 15th 8:45am - 12:15pm

Online

4.00 Credits

Contract accounting and revenue from contracts with customers  Contractor financial statements  Working with a surety  Long-term contracts

Construction Contractors: Auditing (Afternoon Session)

Tuesday, June 15th 12:45pm - 4:30pm

Online

4.00 Credits

Auditing contractor accounting and revenue from contracts with customers  Planning, including risk assessment, for construction contractors  Key internal controls  Substantive procedures for long-term contractors

Annual Update for Accountants and Auditors

Wednesday, June 16th 8:45am - 4:30pm

Online

8.00 Credits

 Recently issued ASUs, including an update on revenue recognition, financial instruments, and leases  Current FASB exposure draft and projects  Audit and Attest engagements update  Recent PCAOB guidance  Latest activity from ARSC

Technology Conference

Wednesday, June 16th 8:30am - Thursday, June 17th 12:55pm

Online

9.00 Credits

Evaluating Fraud Risk in a Financial Statement Audit (Morning Session)

Thursday, June 17th 8:45am - 12:15pm

Online

4.00 Credits

Fraud landscape in the United States Fraud risk procedures as updated by recently issued standards Most likely fraud types found in small to mid-size entities Internal controls to prevent and detect fraud What to do when fraud or suspected fraud is identified Case studies based on recent frauds

Multistate Income Tax

Thursday, June 17th 8:45am - 4:30pm

Online

8.00 Credits

Constitutional limits and P.L. 86-272  Nexus, UDITPA, MTC  Calculation of state taxable income  Filing methods for multistate taxpayers  Apportionment and allocation  Multistate income tax planning  Audit defense strategies

The Most Critical Challenges in Governmental Accounting Today (Afternoon Session)

Thursday, June 17th 12:45pm - 4:30pm

Online

4.00 Credits

The implementation of GASB No. 84 Fiduciary Activities How governments can prepare for and implement GASB No. 87 Leases Additional recently issued GASB standards

Applying the New Yellow Book to a Financial Statement Audit (Afternoon Session)

Friday, June 18th 12:45pm - 4:30pm

Online

4.00 Credits

Critical concepts related to applying the new Yellow Book including when the standards are applicable; the types of engagements involved; and the relationship between the Yellow Book and other standards The new Yellow Book standards related to ethics; independence; professional judgment; competence and CPE; quality control; and peer review The new Yellow Book requirements related to performing and reporting on financial audits and how those requirements affect the audit in areas like internal control

Conducting a Remote Audit (Morning Session)

Friday, June 18th 8:45am - 12:15pm

Online

4.00 Credits

SAS 142, Audit Evidence, and how it applies to remote audits  Performing audit steps remotely  Risk assessment when performing a remote audit  Navigating difficult conversations with clients when remote auditing

Understanding and Testing Control and Compliance in a Single Audit (Morning Session)

Friday, June 18th 8:45am - 12:15pm

Online

4.00 Credits

The essential internal control concepts applied in a single audit How the auditor obtains an understanding of controls over compliance and then tests the effectiveness of those controls in a single audit How the auditor plans and performs tests of compliance in a single audit The identification and reporting of control and compliance findings

Form 990: Best Practices for Accurate Preparation

Monday, June 21st 8:45am - 4:30pm

Online

8.00 Credits

Form 990 filing requirements  Form 990 preparation sequencing and how to pull together necessary data  Keys to getting Form 990 preparation correct the first time  Addressing presence of related organizations  Identification of managers and measurements of their compensation  Form 990 versus books-and-records financial statement detail  Disclosures of governance inputs and Boards' employ of policies

Nonprofit Industry Update

Monday, June 21st 8:45am - 4:30pm

Online

8.00 Credits

Not-for-profit industry updates  Major accounting and disclosure issues specific to nonprofit organizations  Single audit update  Yellow book (GAS)

Larry Stein's 2021 Guide For "S" Corporations - Going Beyond the Basics

Tuesday, June 22nd 8:45am - 4:30pm

Online

8.00 Credits

Part One "S" Corporations - Tax Planning and Compliance (200 Minutes)  "S" shareholder stock and basis  "S" Corporation reasonable compensation  "S" Corporation distributions - IRS audit focus issues  "S" Corporation Sch. K-1  Other income tax issues Part Two  "S" Corporations - Tax and Estate Planning (200 Minutes)  "S" Corporation trusts  "S" eligible shareholders  "S" reorganization issues  Passive investment income developments  Using "S" Corporations and LLCs together

Not-for-Profit Organizations Conference

Tuesday, June 22nd 8:30am - Wednesday, June 23rd 12:15pm

Online

8.00 Credits

Larry Stein's 2021 Guide To LLCs And Partnerships

Wednesday, June 23rd 8:45am - 4:30pm

Online

8.00 Credits

Part One - Limited Liability Companies (200 Minutes)  Entity selection  Single-Member LLCs  Multi-Member LLCs  LLCs vs. "S" Corporations  Real estate LLCs  Joint ventures  Using LLCs and "S" Corporations together  Operating agreements - Key tax issues  Charging order issues; Asset protection  LLCs - Entity conversions Part Two - LLC Taxation (200 Minutes)  IRS SECA tax audit focus  New tax capital account rules  Schedule K-1, Form 1065  199A tax compliance  IRC 704(a) and 704(b) - Allocations  IRC 754 - Optional basis allocations  IRS form issues - Form 8308 (hot assets), Form 8275 (disguised sales), and more!  CPAR - Centralized Partnership Audit Regime

Risk-Based Audit Standards

Wednesday, June 23rd 8:45am - 4:30pm

Online

8.00 Credits

Risk assessment process and procedures  Audit planning and strategy  Internal control environment  Risk assessment audit standards  AI basics, applications and practical uses  Audit procedures to mitigate risk  Materiality and tolerable misstatement considerations  Documentation, communication and best practices  Linked and tailored audit procedures