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This course is designed to apprise the participant of relevant U.S. Laws, research, and best practices for prevention and remediation of sexual harassment in the workplace. There will be a focus on defining sexual harassment, description of the prevalence of sexual harassment, and understanding the causes and consequences thereof. An emphasis will be placed on understanding sexual harassment in accounting settings, predictors of sexual harassment, and actions that can be taken to prevent and remediate unacceptable behavior.

Course Outline
Introduction
Definition and History of Sexual Harassment
Prevalence of Sexual Harassment
Federal and State Laws
Consequences of Sexual Harassment
Predictors of Sexual Harassment
Prevention and Intervention
Conclusion and Case Scenarios

Course Objectives
After course completion, the participant will be able to:
Define sexual harassment
Describe the prevalence of sexual harassment in the United States
Understand both Federal and some exemplar state laws pertaining to sexual harassment in the workplace
Identify kinds of sexual harassment from vignettes, identify potential risk and liability in the vignettes, and brainstorm actions that could prevent or intervene in the scenario
Understand the negative consequences of sexual harassment at the individual and organizational levels

Target Audience
This course is designed for accounting professionals who desire to better understand and address sexual harassment in the workplace. It also meets the yearly sexual harassment training guidelines for the State of Illinois.

Course Summary
This course will provide accountants with the knowledge, awareness, and skills to prevent and remediate sexual harassment in the workplace with an intent to improve working conditions for all and limit legal liability.

To complete this course participants need to: Answer polling questions to meet NASBA / IRS / State Board of Accountancies requirements for attendance verification.

Upon course completion a course evaluation form is provided for your feedback.

Participants have 1 year from the date of purchase/enrollment to complete this course

CPE Prime is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors.  State boards of accountancy have final authority on the acceptance of individual courses for CPE credit.  Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website:  www.nasbaregistry.org

Accounts Payable Best Practices for Finance and Accounting Professionals

In the complex world of finance and accounting, the significance of mastering accounts payable best practices cannot be overstated. As the financial backbone of any organization, the efficient management of accounts payable plays a pivotal role in safeguarding its fiscal health. Sadly, many companies ignore these best practices and the impact is felt on your bottom line.
The accounts payable function is changing at a dizzying pace. Unfortunately, keeping up to speed these days can be like herding cats. While some best practices remain steadfast, others simply no longer work and are being replaced by new practices just now appearing.
The talk will include a discussion of the newest best practice every organization should implement to ensure crooks don't get their hands-on money or sensitive information.

Learning Objectives:
After this session you will be able to:
• Improve your invoice processing;
• Implement effective payment technologies;
• Create effective accounts payable policies;
• Avoid costly master vendor file practices; and
• Deter fraud (both internal and external)

To complete this course participants need to: Answer polling questions to meet NASBA / IRS / State Board of Accountancies requirements for attendance verification.

Upon course completion a course evaluation form is provided for your feedback.

Participants have 1 year from the date of purchase/enrollment to complete this course

CPE Prime is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors.  State boards of accountancy have final authority on the acceptance of individual courses for CPE credit.  Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website:  www.nasbaregistry.org

The issuance of SAS 145 has significantly changed the approach to risk assessment during audit planning, with a greater emphasis on evaluating Information Technology systems. This course provides a detailed overview of the new requirements and explains how IT considerations intersect with audit effectiveness. Participants will gain practical insight into evaluating IT environments, identifying potential weaknesses, and ensuring compliance with updated standards.

In addition to covering technical requirements, the course highlights real-world issues auditors encounter when assessing IT systems, including common challenges, risk factors, and areas demanding heightened professional skepticism. Instructor Jeff Sailor incorporates his well-known video parodies to reinforce concepts, keeping the session engaging and memorable while still focused on strengthening professional practice.

Learning Objectives:
At the end of this course, you will be able to:
• Apply the requirements of SAS 145 to audit planning.
• Perform effective risk assessments of IT systems.
• Identify areas of concern within IT environments that affect audit outcomes.
• Evaluate IT controls for adequacy and reliability.
• Assess how IT risks impact financial reporting processes.
• Distinguish between high-risk and low-risk IT system components.
• Integrate IT risk considerations into overall audit risk assessment.
• Develop appropriate responses to identified IT-related risks.

Major Topics:
• Requirements of SAS 145 regarding IT risk assessment
• IT risk factors in audit planning
• Evaluating the reliability of IT systems and controls
• Common problem areas in IT risk assessment
• Linking IT risks to financial reporting risks
• Professional skepticism in IT environments
• Practical steps for integrating IT risk into audit procedures

To complete this course participants need to: Answer polling questions to meet NASBA / IRS / State Board of Accountancies requirements for attendance verification.

Upon course completion a course evaluation form is provided for your feedback.

Participants have 1 year from the date of purchase/enrollment to complete this course

CPE Prime is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors.  State boards of accountancy have final authority on the acceptance of individual courses for CPE credit.  Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org

Our Refund Policy can be found at: https://cpeprime.com/cancellation-and-refund/

The annual global cost of cybercrime is high and getting higher all the time. In fact, cyber criminals reap a windfall from their activities that is estimated to have been $450 billion in 2015 and is anticipated to climb to an annual $ 10.5 trillion average by 2025. In the United States alone, the FBI received reports of 847,376 complaints involving $6.9 billion in 2021. Almost all of that cybercrime began with and continues to start with a social engineering concept known as phishing.

Certain business organizations, among which are those referred to as financial institutions, are charged by the FTC with taking particular steps to protect their customers' financial information. Included in the category of financial institutions are professional tax preparers. Professional tax preparers normally maintain a significant amount of taxpayer information in various files electronic and paper that would be a treasure trove for cybercriminals.

In this course, tax preparers are introduced to the problem of cybercrime and its costs, offered methods that can be expected to reduce the chances of becoming a cybercrime victim, and informed of proper steps to take if they do become victims of cybercrime. Accordingly, it will examine cybercrime and will discuss:

Auditing and assurance services are important services provided by CPAs. Auditing and Other Assurance Services is a course that will describe auditing and assurance services. This course will identify the different types of audits and the different types of assurance services. This course will define the importance of ethics in the CPA and auditing professions. This course will describe the different organizations that create and enforce ethical guidelines. Finally, this course will describe the importance of independence for auditors.

This mini-course describes and compares sole proprietorships, partnerships, limited liability companies, “C” corporations, and “S” corporations. It examines their advantages and disadvantages, permitting the participant to properly select the right business entity for their tax and liability needs.

ASSIGNMENT
At the start of the materials, participants should identify the following topics for study:
* Advantages and disadvantages of sole proprietorships
* Taxes for self-employed individuals
* Definition of partnership
* Partnership tax return & year taxable
* Contributed property, assets & services
* Sales & exchanges of partnership interests
* Limited liability companies
* C corporations & PSC corporations
* Inventories
* S corporations

Learning Objectives
After reading the materials, participants will be able to:
1. Cite the central differences among business entities and the advantages and disadvantages associated with basic business entity types.
2. Recognize the tax attributes of sole proprietorships, partnerships, LLCs, S corporations, and C corporations and how they can be used to enhance tax and financial objectives.
3. Specify the unique (e.g., self-employment) and general taxes applicable to particular entities and the tax forms that may be required.
4. Identify the basic deductions that are permissible for each entity type and the conditions under which they are allowed.
5. Determine the tax years, accounting methods, and valuation methods that each entity type may use, and how the entities can be terminated.
6. Specify for different entity types the basis and the tax effect of sales, exchanges, transfers, contributions, and distributions.

To complete this course participants need to: Read the material provided and answer chapter review questions, successfully complete the qualified assessment with a minimum of 70% accuracy to receive your certificate. In Addition, no correct or incorrect feedback for any exam question will be provided.

Upon course completion A course evaluation form is provided for your feedback.

Participants have 1 year from the date of purchase/enrollment to complete this course

CPE Prime is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors.  State boards of accountancy have final authority on the acceptance of individual courses for CPE credit.  Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website:  www.nasbaregistry.org

Our Refund policy can be found at: https://cpeprime.com/cancellation-and-refund/

We are all (including tax practitioners) getting older, and the need for effective retirement planning has never been greater. This course is essential for participants who wish to attain a comfortable retirement for themselves and their clients by maximizing tax-saving strategies. Designed to improve the quality of services to clients and the profitability of engagements, this presentation integrates federal taxation with retirement planning. The emphasis is on practical simplicity in dealing with the self-employed and highly compensated individual. Distribution options from IRAs and other retirement plans are explored.

Assignment
At the start of the materials, participants should identify the following topics for study:
* Qualified deferred compensation
* Basic requirements of a qualified pension plan
* Basic types of corporate plans
* Types of defined contribution plans
* Self-employed plans - Keogh
* Distribution & settlement options of IRAs
* Tax-free rollovers for IRAs
* Roth IRAs
* Simplified employee pension plans (SEPs)
* SIMPLE plans

Learning Objectives
After reading the materials, participants will be able to:
1. Determined the differences between qualified and nonqualified deferred compensation plans identifying the tax advantages and disadvantages of each, specify the requirements of a qualified pension plan, and recognize how the basic ERISA provisions define the elements of qualified plans.
2. Identify the types of defined contribution and defined benefit plans and their effect on retirement benefits.
3. Recognize the elements of Roth IRAs and traditional IRAs by specifying how distributions work, how to set up the various IRAs, utilize tax-free rollovers, designate beneficiaries, and make distributions to beneficiaries, cite contribution limits for various IRAs, and determine how to recharacterize Roth IRA contributions.

To complete this course participants need to: Read the material provided and answer chapter review questions, successfully complete the qualified assessment with a minimum of 70% accuracy to receive your certificate. In Addition, no correct or incorrect feedback for any exam question will be provided.

Upon course completion A course evaluation form is provided for your feedback.

Participants have 1 year from the date of purchase/enrollment to complete this course

CPE Prime is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors.  State boards of accountancy have final authority on the acceptance of individual courses for CPE credit.  Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website:  www.nasbaregistry.org

Our Refund policy can be found at: https://cpeprime.com/cancellation-and-refund/

The Generally Accepted Governmental Auditing Standards, also known as the Yellow Book (2024 Version), provides a comprehensive framework for conducting governmental audits with a focus on high quality, integrity, competence, independence, and objectivity. The Yellow Book is used by auditors of government organizations, entities that receive government awards, and any other audit organization performing Yellow Book audits. The Yellow Book outlines all requirements for governmental audit reports, professional qualifications for auditors, and audit organization quality control.

This course will describe when the Yellow Book standards must be applied. This course will identify the types of auditors and audit organizations that may employ GAGAS to conduct their work. This course will identify the categories of requirements that GAGAS uses to describe the degree of responsibility imposed on auditors and audit organizations. Finally, this course will identify the ethical principles that guide the work of auditors who conduct engagements in accordance with GAGAS.

To complete this course participants need to: Read the material provided and answer chapter review questions, successfully complete the qualified assessment with a minimum of 70% accuracy to receive your certificate.

Upon course completion A course evaluation form is provided for your feedback.

Participants have 1 year from the date of purchase/enrollment to complete this course

Our Refund policy can be found at: https://cpeprime.com/cancellation-and-refund/

Vendor issues in an effective accounts payable function are often ignored. This is unfortunate because poor controls around the master vendor file, the way data is entered, and the lack of rigid internal controls all play a key role in preventing fraud and duplicate payments. And, it's not as easy as you might think. There are numerous details, which if ignored, can cause problems whose impact is felt directly in the bottom line. Industry expert Mary Schaeffer delves into this material revealing where the problems are and what every organization should be doing to minimize, if not eliminate, the impact of these issues.

This course offers an overview of Hedge fund structures, and Income allocation to Fund’s Investors, and Hedge fund Fees. We will touch upon basic concepts of type of funds, investors, share classes, capital activities, fees structures and step by step approach to process Economic Distribution of Income. We will then discuss some nuanced concepts of Investors Income allocation and fees structures