CPE Catalog & Events
Surgent's Individual and Financial-Planning Tax Camp
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Online
8.00 Credits
Comprehensive coverage of the SECURE Act 2.0 Understanding the environment: what’s new, what’s expired or expiring, and what’s likely to change Reading a tax return for developing client-specific tax strategies Will there be more changes in the individual tax laws? Changes to the lifetime estate tax exemption in light of proposed regulations The net investment income tax: planning for compliance Family income-splitting strategies that need to be considered Income tax issues: impact on timing of other income Selling a principal residence Two principal residences at the same time Use of life insurance to protect families Using Roth IRAs and Roth contribution programs to best advantage Conversions: do they still make sense? Taking distributions: matching timing to client requirements Qualified plan contributions to reduce current income and Social Security tax: implications for business owners and self-employed Social Security solvency issues Incentive Stock Options and Employee Stock Purchase Plan considerations What to do about itemized deductions Trans-generational planning: conversions, income, and gain-splitting Tax benefits of HSAs and other tax-advantaged acccounts Recent case law, as applicable Identifying tax opportunities: reviewing the prior-year return to develop a plan for the future Planning for middle-income taxpayers: financial planning for the young, the working, and those approaching or in retirement
Surgent's Preparing C Corporation Tax Returns for New Staff and Paraprofessionals
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Online
8.00 Credits
Preparation by hand of a reasonably complicated Form 1120 U.S. corporate income tax return from trial balance to completed return The importance of Schedule M-1, including many adjustments in reconciling book income to tax income, and items preparation staff may look for on all business returns. Learn to self-review New tax-planning strategies for depreciation deductions, including changes to §179 and first-year depreciation (Section 168(k)) as a result of recent tax legislation Methods of accounting -- Application and choices In-depth analysis of Form 4797 dealing with depreciation recapture Deductible expenses -- including rules on meals and entertainment Section 163(j) Computation of tax liability Overview of many common business deductions; which are deductible and which are M-1 items? How to practically handle uniform capitalization and inventory accounting for a small manufacturing concern And much more
Surgent's The Complete Guide to Payroll Taxes and 1099 Issues
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Online
8.00 Credits
Payroll tax requirements for wages, including wages subject to the .9 percent tax, employee benefits and reimbursements, nonqualified deferred compensation, stock options, and tips Fringe benefits issues, such as health insurance, life insurance, cafeteria plan benefits, accountable and non-accountable plans, standard mileage rates, and per diem rates Special issues -- Using a common paymaster, how to file W-2s after a takeover, merger, or acquisition, and state and local tax withholding Statutory employees, independent contractors, and possible changes to §530 relief Penalties -- Who is a responsible person? Expenses and gross-up calculations Pension issues and payroll taxes including SIMPLE plans, and §401(k) and pension distributions The Electronic Federal Tax Payment System (EFTPS) Forms I-9, W-9, W-2, 1099, 1099-NEC, SS-8, and 940 Understanding payroll tax responsibilities in the gig economy
Best Practices For An IRS Levy Or Wage Garnishment
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Online
1.00 Credits
The major topics covered in this course include:Learning the pre-levy notice requirements.Knowing what the levy exemptions are.Proposing levy alternatives.Understanding the difference between wrongful levy versus erroneous levy.Knowing how to employ levy mitigation techniques.
2024 PCAOB and SEC Update
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Online
2.00 Credits
The major topics that will be covered in this course include:Developments at the PCAOB.Recent trends in SEC comment letters.Enforcement actions and administrative proceedings.Conclusions and predictions for the future.
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
2024 S Corporation Essentials: Review & Update
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Online
4.00 Credits
Recent tax legislation, rules, and developments impacting S-corporations S corporation shareholder basis in stock and debt Schedules K-2 and K-3 reporting Basis of indebtedness S corporation open account debt Limitation of deduction of losses AAA and distributions
Networking Works: Build Relationships to Build Your Business
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Online
1.20 Credits
Communication Relationship-building Active listening Public speaking
Identifying and Implementing the Proper Balance of Internal Controls
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Online
2.00 Credits
Introduction to identifying and implementing the proper balance of internal controls Concepts, myths and facts of internal controls Risks vs controls Typical control types Understanding controls and why they fail Framework for controls identification
2024 Partnerships/LLCs: Understanding Tax Basis Capital Accounts
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Online
2.00 Credits
Discussion of the impact of the Section 199A flow-through entities deduction on partnerships and their partners The meaning of a “tax basis capital account” -- how do the financial accounting and tax capital accounts differ from one another How to determine a partner’s share of the partnership’s liabilities Distinguishing “recourse” loans from “nonrecourse” loans What are “qualified nonrecourse financing” loans and how they affect partners Review of the Sec. 704 “built-in gain or loss” rules and how they impact Schedule K-1 reporting
Audit 403: Fraud Trends - Applying Real-Life Lessons
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Online
2.00 Credits
The major topics covered in this course include:Fraud trends per the most recent Association of Certified Fraud Examiners (ACFE) Annual Report on Fraud and AbuseReal-life examples of fraud in nonpublic entity and nonprofit environments.Cyber-security risks of fraud
Delivering Transformative Feedback to Your Team
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Online
2.00 Credits
The major topics that will be covered in this course include:Barriers that keep us from addressing areas for improvementWays to get to the true root cause of performance or behavior Methods and language to enable us to inspire others
Risk Assessment Under SAS No. 145
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Virtual
2.00 Credits
Risk assessment under SAS No. 145 Overview of the steps to perform during risk assessment Testing the design, implementation, and operating effectiveness of controls New concepts due to the issuance of SAS No. 145
DEI From the Inside Out: Part 1
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Online
3.00 Credits
Cultivating a DEI Success Mindset: Emphasizing the significance of acknowledging DEI for what it genuinely represents, and structuring interactions based on this new paradigm Building DEI Connections: Recognizing the importance of exploring and understanding various cultures, with the ultimate goal of fostering genuine comprehension Instilling DEI Accountability: Establishing Biological Commonality: Exploring the biological similarities that unite us all, emphasizing our shared humanity Relevance in Daily Interactions: Understanding the day-to-day significance of this paradigm in interactions with colleagues and others Benefits of the Model: Recognizing the advantages of adopting this model for fostering connections with teammates and various stakeholders My Son’s Perspective: Exploring the lens through which we approached this celebration, shedding light on the mindset that fostered inclusivity Peer-to-Peer Interaction: Examining how attendees engaged with each other, transcending significant life differences to connect on a human level Workplace Application: Unpacking how the lessons learned from this backyard gathering can be applied in the workplace to cultivate a more inclusive and humanistic environment
How AI Is Automating Internal Control
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Online
4.00 Credits
The major topics covered in this class include:An explanation of Artificial Intelligence (AI).Specific ways AI is replacing human cognition. What is on the internal control horizon related to AI and other technologies.
Compilations, Reviews, and Audits: How They Differ
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Online
1.00 Credits
The major topics covered in this class include:Review of differences of compilation, review and audit engagementsCompare and contrast major considerations of each type of engagementProvide practical tips and strategiesProfessional standards that govern each type of engagement
Get started with Power BI
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Online
2.00 Credits
The major topics that will be covered in this class include:Overview of the Power BI Tools: Introduction to the Power BI ecosystem, including Excel’s Power BI features (Power Pivot and Power Query) and standalone tools (Power BI Desktop, Power BI Service, Power BI Report Builder and Power BI Report Server).Tour of the Tools: Introduction to the interfaces of Power Pivot, Power Query, Power BI Desktop and Power BI Services.Comparative Analysis: Understand the strengths and limitations of Excel’s Power BI features versus standalone Power BI tools.Strategic decision-making on when to use each tool for optimal efficiency and accuracy in data analysis tasks.
Auditing Digital Assets, Part II
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Virtual
1.00 Credits
Understanding the entity and its environment and the service organizations role related to digital assets SOC 1r and SOC 2r reports as sufficient appropriate evidence Risks and challenges associated with performing audit procedures involving service organizations.
Get Known, Get Connected, Get Ahead: Personal Connection for Professional Results
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Online
1.20 Credits
Relationships