“Theater Arts and Social Robotics: An Interdisciplinary  Collaboration for Companion Robots”

Course objectives:

“Accounting Ethics”

 

To educate Texas Certified Public Accountants in ethical standards and issues associated with the practice of accounting within the State of Texas.  As part of the education process, this course will:

• aid Texas CPAs in applying ethical judgment when interpreting the various standards and rules applicable to the practice of public accountancy within the State of Texas;
• encourage Texas CPAs to place primary importance in ethical decision-making on public rather than self-interest when evaluating their ethical decisions even at the loss of position or client.

To help Texas CPAs to develop more than a technical understanding of the various applicable Rules of Professional Conduct when involved in the performance of professional accounting services/work.  Within this context, this Course will  review and encourage open discussion of the Rules of Professional Conduct and their implications for persons in a variety of practices, including:

• attest and non-attest services for Texas CPAs in public practice (§ 501.52);
internal accounting and auditing services for those Texas CPAs in industry; education or government service.

“Tax Return Identity Theft – What You Need to Know” 

At the end of the session, the participants will be able to:

• Identify the various types of Tax Return Identity Theft

• Recognize the current schemes used to perpetrate Tax Return Identity Theft

• Summarize the Government’s efforts to stop Tax Return Identity Theft

• Discuss the various measures taken by the Government to prevent Tax Return Identity Theft

“PATH Act of 2015 – With A Focus on Depreciation”

 At the end of the session, the participants will be able to:

• Summarize the status of tax extenders after the PATH Act

• Evaluate the changes made to Improvement Property for tax purposes by the PATH Act

• Analyze the impact of the PATH Act upon

§179 Property and Bonus Depreciation

• Assess the changes made to the R&D Tax Credit under the PATH Act

“Retirement Plans – What are your options?”

 At the end of the session, the participants will be able to:

• Evaluate the best retirement plan for your situation

• Define the different types of retirement plans

• Analyze the functions to consider in establishing and operating a retirement plan

“Business Valuations: What Should I Know?”

 At the end of the session, the participants will be able to:

·         Determine when valuations are needed

·         Select a valuation professional

·         Evaluate the scope of the project

·         Describe the general valuation process

• Assess the valuation

“Navigating the New Overtime Rules”

 At the end of the session, the participants will be able to:

 Discuss the history of the Fair Labor Standards Act.

 Identify who is covered under the FLSA.  Define the terms Exempt and Nonexempt and explain how to classify workers as Exempt or Nonexempt.

Review some tips for complying with the FLSA.

“Legal Issues: Independent Contractor vs. Employee Classifications, Micro-aggressions and Employment Law Update”

“Restructuring Distressed Debt”

 At the end of the session, the participants will be able to:

·         Become familiar with the key U.S. federal tax concepts and issues in dealing with restructuring distressed debt

·         Identify the key income tax consequences in debt restructuring when the taxpayer is solvent, insolvent or in bankruptcy

·         Understand the pressures and additional burdens placed on the tax departments of companies dealing with distressed debt restructurings

“Revenue Recognition Standard: Navigating the New Landscape”

 At the end of the session, the participants will be able to:

• Summarize the principal changes to revenue recognition under the new GAAP standards

• Identify the five steps to revenue recognition

• Evaluate disclosure standards under the new revenue recognition standards

• Summarize the effective date and transition rules for the new standard

• Examine the subsequent changes to the new revenue recognition standard

“Accounting for Leases: Right of Use Model” At the end of the session, the participants will be able to: • Summarize the principal changes to accounting for leases under the new GAAP standard • Identify the scope and exceptions to the new standard • Restate the key concepts used in the new standard • Examine lessee accounting under the new standard • Examine lessor accounting under the new standard • Summarize the effective date and transition rules for the new standard

“Presentation of Financial Statements – Going Concern?” At the end of the session, the participants will be able to: • Discuss the impact of ASU 2014-15 on the evaluation of a company’s ability to continue as a going concern • Review the impact of management’s assessment of a company’s ability to continue as a going concern • Assess management’s mitigation plan in determining the company’s ability to continue as a going concern • Summarize the necessary financial statement disclosures if substantial doubt exists of the company’s ability to continue as a going concern • Evaluate the effect of change in circumstances on management’s determination of the company’s ability to continue as a going concern