Handouts

2024 December CPE Seminar

Tax Update

Program Content: This presentation will include guidance on deferred compensation reporting on Form W-2 versus
the Form 990, tax credits available under the Inflation Reduction Act that may be applicable to your hospital, and an
overview of the Form 990’s red flags and best practices related to hospitals.

2024 Audit and Accounting Update

Program Content: Program Content: The Audit and Accounting (A&A) standards are ever evolving. This session will cover some of the
expected changes from selected A&A “hot topics” with a focus on significant new accounting or auditing related
standards and insights. The course is designed to spotlight current changes being experienced in the accounting and
auditing profession including impacts on healthcare related entities.

Deep Dive into Compliance Requirements with Federal Grants

Program Content: This presentation will cover compliance requirements for nonprofits with Federal Grants.

Arkansas State Board Ethics: 2024 Board Update

Program Content: This presentation will review various Accountancy law and Board rule proposals that the Board is
pursuing in light of the ever-changing national landscape of the CPA profession.

The Importance of Professional Skepticism in the Function of Internal Controls

Program Content: This presentation will discuss professional standards as they relate to maintaining professional
skepticism, with an emphasis on how certain strategically placed controls can help mitigate fraud risk. This presentation
will also provide examples of what happens when these key controls are missing and how the lack of these controls
relate directly to fraud losses. Lastly, this presentation will cover how to recognize “gray areas” in control structure.

Artificial Intelligence: The Evolution of Fraud Investigations

Program Content: As artificial intelligence (AI) becomes more prevalent in our everyday lives, fraud investigations
are taking on a different approach with the use of AI. From email scams and deepfakes impacting investigations to
emotion detection and image recognition enhancing investigations, AI can take on many forms and roles. Join us to
learn about threats and challenges AI may pose, what your organization can do to help combat these challenges, and
how AI can be used to identify fraud and risk.