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.

 

Course Schedule

November 5-7, 2014

CRE III: Understanding Laws & Regulations

Hoover

$250

March 6, 2015 AM

CRE – 4 Hr Course #1

Hoover

$75

March 6, 2015 PM

CRE – 4 Hr Course #2

Hoover

$75

April 17, 2015

CRE Special Issues

Hoover

$150

May 1, 2015 AM

CRE – 4 Hr Course #1

Hoover

$75

May 1, 2015 PM

CRE – 4 Hr Course #2

Hoover

$75

May 13-15, 2015

CRE IV: Examination Tools & Techniques

Hoover

$250

June 5, 2015

CRE Update – 1st Offering

Hoover

$150

July 17, 2015

CRE Special Issues 

Hoover

$150

August 17, 2015

CRE Update – 2nd Offering

Foley

$150

September 11, 2015

CRE Update – 3rd Offering

Hoover

$150

 

 

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