CPE Catalog & Events
Partnership/LLC Taxation: Tax Basis Capital Accounts
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Online
2.00 Credits
The major topics that will be covered in this class include:Discuss the impact of the Section 199A flow-through entities deduction on partnerships and their partnersThe meaning of a "tax basis capital account"How the financial accounting and tax capital accounts differ from one anotherDetermine a partner's share of the partnership's liabilitiesDistinguish "recourse" loans from "nonrecourse" loansWhat are "qualified nonrecourse financing" loans and how they affect partnersSection 704 "built-in gain or loss" rules and how they impact Schedule K-1 reportingSection 4655 "at risk" rules and how they impact Schedule K-1 reporting
Coaching the Next Generation of CPAs
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Online
2.00 Credits
The major topics that will be covered in this course include:Building a high-performing team comprised of multi-generational workers.How to effectively communicate with the millennial worker.Leveraging younger staff in business development opportunities.Measuring the productivity of a millennial workforce.
Secure Act 2.0 - Everything that you Need to Know
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Online
2.20 Credits
Mandatory Automatic Enrollment Credit For Small Employer Pension Plan Startup Costs Enhancement Of The Saver’s Credit Increase In Starting Age For RMDs Indexing IRA Catch-Up Higher Catch-Up Limit Age 61, 62, 63, And 64 Student Loan Payments As Elective Deferrals For Matching Contributions Start Up Credit Costs For Employers Joining An Existing Plan Financial Incentives For Contributing To a Plan Withdrawals For Certain Emergency Expenses SIMPLE Plan changes Starter 401(K) Plans Sec 529 Plan To Roth Rollovers Emergency Savings Accounts Enhancement of 403(B) Plans Qualified Charitable Distributions to Split Interest Entity Retirement Savings Lost and Found
Understanding Internal Control Constructs
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Online
4.00 Credits
The major topics covered in this course include:Underlying concepts of internal controlThe importance of control measure interdependency
The Ethics of Care in the Workplace
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Online
2.00 Credits
The major topics that will be covered in this class include:Ethical Values and PrinciplesCompassionManaging ExpectationsRespect and HumilityAttribution Theory
PPP Fraud and Financial Professionals
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Online
2.00 Credits
The major topics covered in this class include:Ethical dilemmasJudicial proceedingsMitigation strategiesCreating tools to help make better decisionsAtonement and reconciliation
Reviewing Individual Tax Returns
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Online
2.00 Credits
Passive-activity losses Qualified business income deduction Home office Schedule C activity and hobby losses Business startups and deductions Alimony Discharge of debt
Critical Thinking Masterclass
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Online
2.00 Credits
The major topics that will be covered in this class include:Cognitive biasConducting a ƒ?othinking auditƒ??MetathinkingProfessional skepticismDecision mappingHabit replacementEmotional intelligenceMemory enhancement
Surgent's Getting Ready for Busy Season: Review Individual Tax Form Changes
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Online
2.00 Credits
Major 2024 tax form changes as they relate to individual taxpayers Key new tax developments as they relate to 2024 and how they impact the 2024 tax forms
Surgent's Understanding S Corporation Taxation: Late S Corporation Elections, Disproportionate Distributions, and Selling Shares
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Online
2.00 Credits
Making an S corporation election and late filing relief Disproportionate distributions Selling S corporation shares Redemption rules
Triple Your Memory, Prevent Dementia and Halve Your Stress - Part 1
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Online
4.00 Credits
Why the brain can remember some things a hundred times better than others Why we typically forget names and faces, and what can be done about it How our emotions follow the motion of our body, and how that can be used to instill instant confidence How to tap into a completely relaxed and/or confident state of mind in 10 seconds or less using advanced hypnotic conditioning and Neuro-Linguistic Programming techniques How to prevent dementia and brain “fog” using specific supplements and exercise How to stay motivated to use the methods outlined in this course to advance your career and achieve a higher quality of life How to use the concept of constant learning to help you maintain a balanced and fulfilling
2024 Year-End Payroll Update
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Online
2.00 Credits
The major topics covered in this class include:Year-end tasks an employer should consider with regards to payrollBonus runs & fringe benefit reportingCompliance reporting & W-2 reconciliationsUpdates to payroll wage rates & limitsCurrent issues affecting payrollBest practices for not only year-end, but year-round compliance
Ethics: 10 Crucial Qualities of High Character CPAs
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Online
2.00 Credits
The major topics covered in this class include:Discover why the ten crucial qualities of high-character CPAs are essential to your successLearn how to evaluate these qualities in job candidates and why you must do so
Fraud & Embezzlement: Case Studies from the Trenches
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Online
2.00 Credits
The major topics that will be covered in this class include:How organizations can find themselves defrauded due to lax oversight and weak internal controls.How the existence of the ƒ?otrusted advisorƒ?? creates situations where CPAs can drop their professional skepticism.Illustrations of the issues companies should look for in preventing fraud and embezzlement.
Surgent's The Americans with Disabilities Act and the Family and Medical Leave Act
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Online
2.00 Credits
Definitions of key terms under the FMLA, including covered employer, eligible employee, and serious health condition Timing and types of leave under the FMLA Calculating leave time under the FMLA Employer and employee notice requirements The definition of a “disability” under ADA An employer’s obligation to provide employees with a reasonable accommodation under the ADA Guidance on engaging in the interactive process Dos and don’ts of medical certifications The interplay between the Americans with Disabilities Act and the Family and Medical Leave Act
Prevention & Detection of Fraud In Small Businesses
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Online
4.00 Credits
The importance of the control environment The three most common behavioral red flags exhibited by perpetrators Why it is much more cost effective to prevent fraud than it is to detect fraud The reason why the small business owner/auditor should think about how they would steal Who steals and why Common myths about stealing that are not true Understanding the concept of risk management
Creating a Culture of Trust in a Fraud-filled World
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Online
2.00 Credits
The major topics that will be covered in this course include:Discuss why fraudsters are becoming more brazen, how you protect yourself and your organization.Consider the concept of trust and how can you establish real trust within your organization.Discuss the pressures that cause CPAs to cross the line. What are the ethical principles that CPAs are required to follow? Who is responsible for fraud prevention?
Surgent's The CMA's Guide to Project Management
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Online
2.00 Credits
Establishing a system: identifying forces that support the status quo; setting milestones and goals; the role of the CMA Necessary first steps: set a framework for the project’s activities; identify needed resources; obtain support; decide on a structure; establish a team for a specific project; identify necessary team skill sets Project evaluation: analytical tools, strategic evaluation; sources of risk Maintaining focus: monitoring and measuring results; keeping to the project’s scope Avoiding frequent traps: sunk costs; financing pitfalls; project creep; tunnel vision; failure to integrate the team’s work internally and/or the final project with the remaining organization Introduction and examples of analytical tools throughout the session: mapping; CPM; Gantt charts; benchmarking; Pareto analysis; PESTLE analysis; valuation techniques; post-completion evaluations
2024 Yellow Book Update
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Online
2.00 Credits
The major topics that will be covered in this course include:Yellow Book engagements.Independence requirements in GAGAS.Quality management in Yellow Book. Common deficiencies found in Yellow Book engagements.
Project Management: Getting the Best Out of Your Team
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Online
2.00 Credits
The major topics covered in this course include:When to incorporate project management best practices to get the best out of your teamFive ways project management helps get the best out of your team