CPE Catalog & Member Events

Key concepts and terminology related to AI, including machine learning, neural networks, and natural language processing Insights into various AI technologies How AI can automate repetitive audit tasks How auditors can learn to work WITH AI and not against it Develop strategies for using AI in audit planning, including identifying audit objectives, defining scope, and selecting appropriate AI tools and algorithms How AI-generated insights can enhance audit reports Structure prompts using clear actions, context, and constraints Refine prompts iteratively to improve accuracy and relevance Standardize prompt approaches for consistency and quality

Identify ethical issues in nonprofit organizations using a structured ethical decision-making framework. Evaluate competing courses of action to make ethical decisions that align with organizational mission, values, and stakeholder expectations. Analyze real-world nonprofit ethical scenarios involving governance, stewardship of resources, donor relationships, conflicts of interest, and organizational accountability. Assess the organizational and personal consequences of unethical behavior in nonprofit environments. Apply a practical ethical decision-making framework to identify, evaluate, and resolve ethical dilemmas in nonprofit organizations. Develop ethical decision-making strategies that strengthen organizational trust and support mission advancement. Examine case studies to strengthen ethical judgment and improve decision-making in nonprofit leadership.

Establishing and administering a Trump Account under § 530A Election requirements and the Form 4547 process Structural distinction between Trump Accounts and the pilot contribution program (§ 6434) Eligibility rules for account opening and pilot contributions Contribution types, limits, and coordination across multiple sources Employer contributions under § 128 Investment limitations during the growth period Basis tracking and tax treatment of contributions Distribution rules before and after age 18 Transition to traditional IRA rules Comparison with 529 plans, Roth IRAs, and custodial accounts Planning opportunities and potential compliance risks Areas where guidance remains incomplete under proposed regulations

Navigating Windows 11 Security Features for CPAs Counteracting Ransomware and Phishing in Finance Crafting Cybersecurity Policies for Regulatory Compliance

$12,500 deduction per individual for qualified overtime pay Payment of overtime under the Fair Labor Standards Act (FLSA) Calculating the “premium portion” of the extra half-time pay Social Security and Medicare withholding Employer furnishing the record of qualified overtime compensation to employees Definition of a qualified tip IRS list of traditionally-tipped occupations $25,000 deduction for reported tips The transition rule allowing employers to indicate the approximate amount designated as tips or overtime State tax issues relating to tips and overtime Changes in the W-2 reflecting new employer reporting responsibilities

What can we do when the world changes constantly? This four-topic course spotlights various methods to enhance decision-making in a dynamic, ever-changing environment, focusing on proven and new risk reduction techniques. Take an in-depth look at the practices that work and the ones that do not. The focus is straightforward: understanding risk and getting the most return from risk reduction with verified approaches to increase profitability. Module 1: Acute Uncertainty Will Never Go Away: Can We Prevent Our Plans from Failing? Perfection is fantasy and we must accept uncertainty. Most of our plans are useless and outdated within weeks after we think they are ‘finished’. Instead, we must change our way of thinking in a world where change is normal - and use better ways to plan. Some risks can be quantified, but most cannot. Some hazards are measurable, most are not. Discuss multiple tactics to minimize, as best as practical, threats and gambles so we can feel better about our decisions. We can do better at planning and dealing with uncertainties, but it is impossible to be perfect. Module 2: Decision Making in a Non-linear World: What They Did Not Teach in Management Accounting All decisions are about the future, and the future is uncertain. In today’s world, unpredictability is the rule, not the exception, and making business decisions can feel like rolling dice with ever-changing odds. We need better tactics and tools to improve our decision-making process. We must challenge the decision-making process itself, outdated assumptions, and uncover fresh insights that transform how we plan, decide, and succeed, showing that uncertainty doesn’t have to mean instability - it can be the catalyst for smarter, stronger decisions. Module 3: Advanced Financial Analysis: Choosing the Right Tools in a World Full of Randomness Humans are hard-wired to fear uncertainty, but we can learn from the ambiguity that is common today. The upside of uncertainty is that it is the gateway to new possibilities, including new tools. The analytical tools we currently use were designed for the physical world, but today we live in a data-driven digital world, especially for those in the service economy. What are the best tools to deal with unknowns and ambiguity in today’s environment? Learn how to use the right tools in the proper manner. Module 4: Diversification: A Risky or Risk Averse Strategy Diversification is often seen as a safe strategy to reduce risk, but when misused, diversification actually creates greater risk. Many organizations fall into this trap, with costly consequences. The intention for diversification is critical. Many organizations misuse diversification, and the blunders have been staggering. What lessons can we learn? How can diversification be implemented to achieve the intended goals? One key is to use a holistic approach, which we will elaborate and explain, only then will diversification be advantageous. Leaders, the board, auditors, and team members must be aware of the myriad issues of diversification. Done right – diversification is a boon. Learn what to do, how to do it properly - and what not to do.

Advanced data validation for complex business rules Error-resistant templates for consistent financial workflows Protection strategies safeguarding formulas and user inputs

Satisfy Client and CPA Firm Needs Apply Analytical Procedures Conduct Small Audits Perform Review Service Engagements Draft Financial Statement and Footnotes Improve Corporate Tax Knowledge

Small and medium-sized business-related FASB ASUs, including recent PCC activities Recently issued AICPA standards Ethics and independence updates and interpretations Newly issued SSARS and SSAE standards SASs effective for current and future audits

How distinctive funding sources, different operating purposes, and lack of ownership interests affect risk assessment and planning in the audit of a not-for-profit Key considerations and auditing procedures applied in auditing contributions, functional expenses, net assets, etc. Frequent issues arising in audits of not-for-profits (e.g., independence concerns, communicating with those charged with governance, Yellow Book audits, single audits, etc.)

AI and data ethics in accounting Leveraging AI for data analytics in accounting

Generative AI applications in cybersecurity (e.g., threat detection, automation) AI-enabled cyber threats, including phishing, deepfakes, and malware Real-world incidents involving AI-related cybersecurity challenges Proactive strategies for leveraging generative AI in cybersecurity Regulatory and ethical implications of generative AI in financial cybersecurity

Will Social Security be there for me? How is my benefit calculated? Can I claim my benefit and work too? When do I stop paying Social Security taxes? Why does my government pension cause my benefits to be reduced? Can I claim spousal benefits now and my own later? What is my breakeven? Can I claim benefits from my ex-spouse? What do you mean I may pay taxes on my income benefits?

Identify key workforce challenges and opportunities impacting Iowa employers and understand how early career exposure influences student success and workforce readiness. Explain the components of effective work-based learning programs and how experiences such as job shadows, internships, workplace tours, mentorships, and guest speaking opportunities contribute to talent development. Evaluate strategies for building partnerships between employers and education systems to create sustainable talent pipelines and strengthen community workforce development efforts. Develop actionable approaches for engaging students and emerging talent that align with organizational workforce needs while supporting career exploration and employability skill development.  

Audit requirements for ERISA §103(a)(3)(C) audits An annual update of the changes affecting 401(k) plans Compliance issues associated with eligibility and enrollments, remittances, lack of oversight, compensation, vesting, and other topics Best practices for engagement planning, internal controls, risk assessment, and detailed testing Avoiding common mistakes while performing audit procedures Plan mergers and acquisitions Common audit reporting and disclosure issues

Reporting guidelines Fundraising guidelines 1120 updates Sales tax exemptions and common myths that apply to nonprofit entities Unrelated Business Income Tax (UBIT) Excise tax updates Gaming revenue information (raffles, bingo, etc.) Contribution solicitations - uncovering the process to register and report General tips and tricks for nonprofit practitioners to be aware of Other general sales/excise tax updates applicable to nonprofit entities