One of the most favored employee benefit plans, the 401(k) plan, provides unique challenges for auditors. Also, as many 401(k) plan administrators opt for ERISA Section 103(a)(3)(C) audits, audits of 401(k) plans will be significantly impacted by...
As long as LLCs, partnerships, and S corporations form the backbone of many CPA practices, in-depth knowledge of all tax aspects of these entities will be essential. Focus on planning issues in creating, operating and liquidating S corporations,...
As our business environment shifts, so do trends with fraud schemes and perpetrators. Review the latest information on identifying and mitigating shifting fraud risks in any entity.
Employment taxes are often overlooked as an area where more planning may be effective. Payroll taxes have become an increasing burden for the average business, and IRS penalties for noncompliance have risen dramatically in recent years. They have...
The sheer mass of Internal Revenue Code provisions affecting individual taxpayers presents a considerable challenge for CPAs and tax professionals. These provisions, combined with the potential for input error when utilizing the array of income...
The Georgia State Board of Public Accountancy now requires all CPAs registered in Georgia to complete four (4) ethics CPE credits, including one (1) credit specific to the Board's laws, rules and policies during the CPE reporting period. This...
This is another year of significant change in nonprofit accounting and auditing. Time is valuable, and staying current in today’s rapidly changing environment is hard. Let us save you time and effort with this informative update course. The...
Review current year developments and planning ideas affecting individual, corporate and business income taxation using a combination of humor and examples. Emphasis will focus on all major new tax legislation and other significant tax...
Discuss the common errors practitioners make on partnership tax returns that are often missed by review staff. The intent is to sharpen reviewer skills by examining case studies and discussing issues where additional information from the client...
Advanced auditors need to be prepared for complicated issues that can occur during single audits. They also need to understand the responsibilities of planning, directing, and reporting on single audits conducted under the Uniform Guidance. This...
