COURSE DESCRIPTION AND SCHEDULE

 

Course 1: Sales and Use Tax Examination: The Legal Environment

CRE Course I: Sales & Use Tax Examination-The Legal Environment addresses local tax procedures, constitutional issues, and recent legal issues affecting local government revenue examiners. Participants will discuss nexus issues such as the Yelverton case, as well as recent Attorney General opinions relevant to and impacting local revenue examiners. Attention will be given to the Taxpayer’s Bill of Rights, Uniform Revenue Procedures Act, Tax Simplification Act, Local Tax Procedures Act, and procedures for appeal.

 

Course 2: Minimum Examination Program for Local Government Revenue Examiners

CRE Course II: Minimum Examination Program for Local Government Revenue Provides valuable information to enable local government revenue examiners to competently conduct examinations of business records with professionalism, integrity, and uniformity in accordance and compliance with Alabama laws governing sales, use, rental and related taxes. Participants will also discuss recent court rulings to remain current in their field. At the completion of this course, participants should be able to describe and perform an effective and efficient minimum examination.

 

Course 3: Understanding Laws and Regulations Governing Local Government Revenue

CRE Course III: Understanding Laws and Regulations Governing Local Government Revenue focuses on the abilities to reconstruct income by indirect methods, use tax law, and taxes associated with leasing or renting. Also addresses audit procedures for taxpayers declaring bankruptcy, definitions of types of bankruptcies, and how to deal with statutes of limitations.

 

Course 4: Examination Tools and Techniques

CRE Course IV: This course focuses on the Audit Sampling process, and includes subjects, such as covers the relationship of sampling and auditing standards, various sampling techniques, and the difference between non-statistical and statistical auditing sampling. There will also be discussion on Internal Control and what internal control means to an auditor.

 

2013 - 2014 CRE Schedule
Date Subject Location
October 11, 2013 CRE Special Issues Hoover
November 13-15, 2013 CRE 1 Hoover
February 10-14, 2014 CRE/MTC Course Hoover
March 7, 2014 AM CRE - 4 Hour Course #1 Hoover
March 7, 2014 PM CRE - 4 Hour Course #2 Hoover
April 4, 2014 CRE Special Issues #1 Hoover
May 7-9, 2014 CRE II Hoover
May 16, 2014 AM CRE - 4 Hour Course #1 Hoover
May 16, 2014 PM CRE - 4 Hour Course #2 Hoover
June 6, 2014 CRE Update - 1st Offering Hoover
July 11, 2014 CRE Special Issues #2 Hoover
August 1, 2014 CRE Update - 2nd Offering Hoover
September 5, 2014 CRE Update - 3rd Offering Montgomery-StayBridge

 

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