CPE Catalog & Events
Surgent's Annual Tax-Planning Guide for S Corporations, Partnerships, and LLCs
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Online
8.00 Credits
Wrapping up issues related to COVID-19 legislation Update on latest cases, rulings, and regulations including the final regs How to handle liabilities of LLCs Planning opportunities and pitfalls in determining basis and amounts at risk -- recourse and nonrecourse debt issues for LLCs, and much more Section 199A pass-through deduction planning Partnership planning -- Structuring partnership distributions and transfers of interests Optional basis adjustments -- §§754 and 732(d) Planning for the utilization of §179 and for the phase out of bonus depreciation Basis, distribution, redemption, and liquidation issues of S corporations Compensation in S corporations Sale of a partnership -- the best planning concepts What you need to know about family pass-throughs -- Estate planning, family income splitting, and compensation planning Partnership and LLC allocations A brief look at possible future changes to the taxation of pass-through entities
Walter Haig's SSARS Prep, Comp and Review Update
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Online
8.00 Credits
The major topics that will be covered in this class include:Analysis of the ''Preparation of Financial Statements'' standards as amended by SSARS 26 with detailed implementation guidance.Analysis of the ''Compilation'' standards as amended by SSARS 26 with implementation guidance.Analysis of the ''Review'' standards as amended by SSARS 26 with detailed implementation guidance.Common mistakes made in SSARS engagements as identified in peer reviews and in litigation.
Self-Rental Real Estate: Passive Activity & Section 199A
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Online
2.00 Credits
The major topics that will be covered in this class include:Definition of self-rental property - both for Sections 199A and 469Self-rental income from directly owned properties and reporting on Form 1040, Schedule E, page 1Self-rental income from indirectly owned (partnerships, S corporations) and reporting on Form 1040, Schedule E, page 2Form 8582 (passive activity)The flow-through entity grouping electionIllustrative examples and consequences of failing to comply with the reporting standardsSelf-rental property and "former passive activities" rules
The Controllership Series - The Role of the Controller in ESG
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Online
1.50 Credits
Accounting Finance SG Operations
Preparing to be a Forensic Accountant - Focus on Computer Forensics - Part 3 (Steganography)
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Online
1.60 Credits
Forensic Accounting Accounting Auditing Finance
Introduction to Governmental Accounting
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Online
2.00 Credits
Fund Accounting MD&A ACFR
Cash Management: Strategies for Long-Term Success
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Online
2.00 Credits
Developing short-term cash flow projections How do we assure adequate cash availability without having idle cash? Take advantage of your bank’s cash management services Working capital loans Controlled disbursement accounts Sweep accounts and other short-term investments ACH transactions Direct transfers Lock boxes Credit and collections Reconciliation frequency Managing cash short-falls
Cost and Pricing Models: Creating an Effective Tool
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Online
2.00 Credits
Building computer costing models & sub models The importance of volume sensitive models Your twelve most important indirect costs Using rate tables Modeling – Professional Services Job Costs Modeling – Repetitive Manufacturing Why return on sales may be an inferior way to plan for profit
Emotional Intelligence: The Critical Factor in Success
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Online
2.00 Credits
The major topics that will be covered in this class include:What is 'Emotional Intelligence'Understand emotions, your emotions and othersUtilize appropriate social skillsUnderstand the value of a timely pauseWhy should you forgive and forget?Properly managing emotionsKnow how to handle pressure and setbacks
Surgent's Critical Conversations
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Online
2.00 Credits
High stakes conversations where the goal or outcome is paramount A Critical Conversation Worksheet to use as a tool Self-assessment of interpersonal approaches on a continuum from aggressive to silent The stories: mine and yours — are they the same? Contrast statements for ensuring a shared understanding Building confidence in conducting a Critical Conversation
Surgent's Features and Benefits of SEP IRAs and SIMPLE IRAs
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Online
2.00 Credits
Applicable provisions of SECURE Act 2.0 Key features for choosing a retirement plan for a small business Key questions an advisor must ask a small business owner to help determine which retirement plan is suitable for their business Key questions an advisor must ask a small business owner to help ensure compliance with a SEP IRA or a SIMPLE IRA How SEP and SIMPLE IRAs benefit the small business owner How SEP and SIMPLE IRAs benefit employees of small businesses The tax benefits that help to offset the cost of employer contributions How to determine which business is eligible to adopt a SIMPLE IRA How to determine which employees must be covered
Surgent's What CPAs Should Know About Trust Instruments
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Online
2.00 Credits
Legal definitions & principals involving estates & trusts Basic principles regarding property ownership Types of trusts commonly used Trust accounting fundamentals Certain clauses that are important to understand Formula valuation clauses Requirements for a trust to be a qualified designated beneficiary of an IRA Using IRD to fund charitable bequests
Managing Your Money in Retirement
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Online
3.00 Credits
Social Security Retirement Asset allocation Fraud
Surgent's International Tax Challenges and Opportunities for U.S. Filers
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Online
3.00 Credits
Residency status for U.S. federal income tax purposes Key provisions of U.S. income tax treaties Overview of the taxation of income from foreign entities Understanding Foreign Tax Credit Identifying foreign-source and U.S.-source income Foreign earned income and housing exclusion Foreign informational form filing requirements
ACPEN Signature 2024: Financial Statement Preparation: Compilation and Review Update
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Online
8.00 Credits
Ethics Update Preparation Engagements Compilation Engagements Review Engagements Hot GAAP Topics New Quality Management Standards
Nonprofit Accounting and Financial Reporting Explained
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Online
8.00 Credits
Discussion of financial reporting risks increased by the current economic environment, including increased uncertainty related to critical financial statement amounts and significant disclosures Executive summary of recent Accounting Standards Updates Overview of fair value disclosure requirements and implementation issues Discussion of issues related to donor-restricted endowment funds Classification of net assets and reclassifications Endowments, including accounting, disclosures and UPMIFA Noncascontributions Contributions received and receivable Expense recognition issues Reporting expenses by function and nature Other relevant matters unique to the nonprofit environment
Electronic Audit Evidence in Employee Benefit Plans
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Online
2.00 Credits
The major topics covered in this course include:Audit evidenceEmployee benefit plans
Audit 303: Internal Controls - Required Communications
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Online
2.00 Credits
The major topics covered in this course include:The required communication of internal control matters noted on an auditEvaluating the severity of identified deficiencies, including consideration of qualitative considerationsImportance of placing a priority on being a value-added business advisorAnticipating and preventing internal control issues related to reliable financial reporting, operational efficiency or complianceComponents of a well-written internal control commentBetter writing tips and techniques
Money Laundering 101 for CPAs
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Online
4.00 Credits
The major topics covered in this class include:The theory of money launderingCommon money laundering statutesExamples from court cases of money laundering statutesCommon occurrences with CPAsPossible money laundering transactionsApplying the money laundering statutes in real life scenarios
ChatGPT and Advanced Financial Analysis for Accountants
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Online
2.00 Credits
The major topics that will be covered in this course include:Financial Modeling with ChatGPT IntegrationAdvanced Ratio Analysis TechniquesRisk Assessment and Scenario AnalysisValuation Methods and ChatGPT ApplicationsUtilizing Performance Metrics in Financial AnalysisData Analysis and Interpretation with AIInvestment Analysis Enhanced by ChatGPT