Fraud Investigations from A to Z
Each fraud investigation is like a box of chocolates; you never know what you’re going to get. Despite these differences, a series of logical steps must be followed, and specific techniques must be used to reach an accurate conclusion. From handling the initial tip, planning and executing your investigation, maintaining chain of custody over evidence, analyzing data, interviewing witnesses and subjects, documenting your work, to writing your report to communicate your results to management, law enforcement and prosecutors. Whether you conduct fraud investigations full time or on an as needed basis, this course will provide you with multiple takeaways you can immediately implement in your fraud investigation practice. You will be guided through the entire process and provided relevant case studies of actual fraud investigations to reinforce the training and in some cases provide entertainment.
Daniel Porter, CFE – Consultant/Trainer, Cape Coral, FL

One Big Beautiful Bill Act Tax Update
The One Big Beautiful Bill Act (Pub. L. 119 21) spans more than 1,200 pages of sweeping federal fiscal policy, introducing new tax code provisions, and extending key elements of the TCJA that were set to expire. Analyze the individual and small business provisions most relevant to Form 1040 preparation and payroll administration. Learn to navigate the complex new rules surrounding “No Tax on Tips” and “No Tax on Overtime,” understand the operational and compliance nuances of TRUMP Accounts, and apply the updated Social Security Number requirements for various credits. Planning strategies, compliance considerations, and real world application for the 2025 filing season and beyond are emphasized. Leave with clear, actionable insight into the deductions, expanded credits, and administrative changes introduced by the Act, equipping them to advise clients confidently and accurately in a rapidly shifting tax landscape.
Mary Jane Hourani, MM, EA – Tax Practitioner & Bookkeeper, Werner-Rocca Seminars LTD, Philadelphia, PA

Ethical AI Practices for CPAs: Ensuring Responsible Use
Explore the ethical implications of using generative AI. Address potential risks and dilemmas, providing guidelines to ensure responsible and compliant integration of AI into your business processes. Learn how to balance innovation with ethical obligations to maintain trust and integrity and mitigate the risks associated with using generative AI.
John Higgins, CPA.CITP – Strategic Technology Advisor, Higgins Advisory, LLC, Rochester Hills

Inside the FY2025 DoD Audit
The Department of Defense’s (DoD) FY2025 financial statement audit resulted in a disclaimer of opinion driven by 26 material weaknesses and pervasive internal control deficiencies. Examine key findings from the Independent Auditor’s Reports, including financial management systems modernization challenges, unsupported accounting adjustments, and inventory reporting deficiencies. Analyze how material weaknesses emerge and aggregate into significant audit risk- then apply insights from the DoD’s experience to strengthen governance, accountability, and financial reporting in complex organizations.
Stephanie L. Bowie, CPA, MBA – CEO, B. Empowered Leadership Academy, LLC, Indianapolis, IN

Secret Trusts - You May be a Beneficiary and Don’t Even Know It!
Effective February 21, 2024, Michigan now allows for “secret” or “undisclosed” trusts. Discuss how trusts are made “secret”, and how beneficiaries are protected during the time the Trust is otherwise silent to them. Review how an undisclosed trust becomes - no longer a secret. Finally, look at how CPA’s may be excellent candidates to act as a guardians of secret trusts.
Davis C. Martin, JD – Partner, Willis Law, Grand Rapids
Michael Willis, JD, CPA – Co-Founder and Director, Willis Law, Kalamazoo

Smarter Tax Services with Artificial Intelligence (AI) Tools
There has never been a greater opportunity to leverage technology tools to automate your tax services. Explore specific examples of how you can use AI-based tools to complement your tax planning, research and compliance services. Learn to leverage AI to automate the collection and organization of client data, the engagement management process, tax research and enhance client advisory services.
John Higgins, CPA.CITP – Strategic Technology Advisor, Higgins Advisory, LLC, Rochester Hills