CPE Catalog & Events
K2's 2023 Case Studies in Fraud and Technology Controls- 4 Hrs
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Online
4.00 Credits
Key fraud risks impacting businesses today Examples of fraud and the monetary impact on victims How to create, implement, and assess technology-based internal controls to reduce the probability of becoming a fraud victim
2024 Risk Assessment - A Common Deficiency
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Online
1.00 Credits
Risk Assessment Common Deficiencies
2024 Guide to Preparing Form 1041 for Estates and Trusts
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Online
4.00 Credits
Current rates and brackets Calculating a trust's AGI Filing requirements, deadlines and penalties 3.8% Medicare surtax on net investment income (NII) Simple vs. complex trusts Grantor Trusts: Four options to report activity Section 643 (g) Election Taxable income of trusts, estate and beneficiaries
2024 Partnerships and S Corporations: How to Calculate Basis
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Online
4.00 Credits
Calculation of basis when the entity is formed, including the impact of contributed property How to calculate partnership tax basis capital accounts Explains the use of both "inside" and "outside” basis determination Clarifies the how partnerships and S corporations debt impacts tax basis Discusses how distributions affect basis Explains how basis is impacted by sale and/or liquidation of the partnership or S-corporation interest Discusses how S corporation losses impact Form 1040 Schedule E reporting
2024 Accounting Update in a Post COVID-19 World
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Online
2.00 Credits
Risk assessment Government assistance Pandemic-related accounting pronouncements Learning to be an auditor in a pandemic environment Exploring liquidity options Accounting tools and techniques for supporting managerial decisions Engagement and workforce management
K2's 2023 Emerging Technologies For Accountants, Including Blockchain And Cryptocurrencies
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Online
4.00 Credits
Understanding many of today’s emerging technologies and their role in business environments Applied examples of artificial intelligence and machine learning Risks associated with emerging technologies
Fraud Risk Management
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Online
2.00 Credits
Fraud risk management Fraud risk assessments Data analytics Fraud risk management tools
Ethics in the World of AI: An Accountant's Guide to Managing the Risks
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Virtual
2.00 Credits
Business uses of AI Nine risk areas of AI Three ethical frameworks Risk mitigation strategies
Ethics: Get Rich, Lose Weight, and Enjoy True Love
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Online
2.00 Credits
We will begin with a "What would you do?" quiz with five challenging scenarios. You'll be asked to choose among several options in each situation (don't worry, we won't collect the results).Next we'll do a deep dive into the five principles of ethical intelligence:Do No HarmMake Things BetterRespect Others (by keeping confidences, telling the truth, and keeping your promises)Be FairCareComplete a few fun writing exercises (optional) during the webinar. After which, Bruce shows how the principles of ethical intelligence reveal which option in each scenario is best.We'll conclude with a Call to Action so that some of the lessons from this webinar can be put into practice immediately. Even doing one of the things Bruce suggests will enrich your accounting practice and your life.
Hold Your Horses! How Landmark Fraud May Have Been Avoided
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Online
2.00 Credits
The major topics covered in this course include:Key aspects of Rita Crundwell’s theftInternal controls that could have prevented the theftInternal controls that could have detected the theft in a timely mannerIndependence in both fact and appearanceLessons for CPA firmsLessons for government agencies
Surgent's U.S. Taxation of Foreign Corporations: A Case Study Approach
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Online
3.00 Credits
Understand how to approach and analyze the U.S. taxation of foreign corporations Using an example, calculate GILTI, Subpart F, and PFIC income inclusions for an individual and C corporation Determine how much foreign tax credit can be claimed against such income inclusions Determine how subsequent dividend distributions from the foreign corporation are taxed Calculate capital gain on the disposition of the foreign corporation Discuss the impact of Section 962 election Compare different outcomes under GILTI, Subpart F, and PFIC regimes for individuals and corporations Identify basic strategies for managing tax liabilities related to foreign corporations
Planning for Small Business Success
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Online
4.00 Credits
The integrated planning model The strategic plan Linkage with Performance Based Management Tracking success Real world examples
2024 Revision to Government Auditing Standards Impact
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Online
4.00 Credits
The major topics that will be covered in this course include:Key changes made by the 2024 Revision to Government Auditing StandardsReview when the GAGAS requirements are applicable to a financial statement auditWhen reporting on key audit matters may apply in a GAGAS auditClarifications related to the independence requirements in a financial statement audit imposed by the 2024 Yellow BookReview the impact of the Quality Management Standards to a financial statement audit conducted under the 2024 Revision to Government Auditing StandardsOther important matters contained in the 2024 Government Auditing Standards related to financial statement audits
Strategies for Guiding Clients Through Challenging Situations: Tax Insights
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Online
8.00 Credits
Navigating the tax and non-tax dimensions of divorce. Unveiling tax and non-tax considerations in personal bankruptcy, debt cancellation, foreclosure, repossession, and bad debt reporting. Exploring the tax and non-tax aspects of personal relationship matters, encompassing cohabitation, property rights, premarital agreements, filing status, exemptions, and dependents. Grasping the intricacies of support considerations for spouses and former spouses. Addressing support matters for children of divorced or separated parents, alongside the tax treatment of back child support. Delving into the business implications in instances of business dissolution. Tackling specialized topics, including marital property rules, tax rate comparisons for married and unmarried individuals, head of household status, and treatment of refunds and deficiencies.
2024 Annual Update for Not-for-Profit Accountants & Auditors
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Online
8.00 Credits
The major topics that will be covered in this course include:The Not-for-Profit Advisory Committee (NAC).Accounting Standards Updates (ASUs).Year 2 considerations of the leases standard.Common nonprofit deficiencies identified in peer review.What's going on at the AICPA.
Surgent's Compilations, Reviews, and Preparations: Engagement Performance and Annual Update
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Online
8.00 Credits
SSARS No. 21, Clarification and Recodification, and updates to SSARS No. 21 due to the issuance of SSARS No. 23, Omnibus Statement on Standards for Accounting and Review Services SSARS No. 22, Compilation of Pro Forma Financial Information SSARS No. 24, Omnibus Statement on Standards for Accounting and Review Services -- 2018 SSARS No. 25, Materiality in a Review of Financial Statements and Adverse Conclusions SSARS No. 26, Quality Management for an Engagement Conducted in Accordance With Statements on Standards for Accounting and Review Services Sample comprehensive engagement work programs for preparation, compilation and review engagements Reporting and disclosure illustrations for each level of service, including attesting on personal financial statements, prescribed form, special purpose framework and other engagement variations Other communication requirements, such as sample engagement letters and management representation letters
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
Internal Control - Testing for Operating Effectiveness
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Online
2.00 Credits
The major topics covered in this class include:Generally accepted audit requirements related to testing controls for operating effectivenessIdentifying key controls that may prove effective and efficient to test in a control reliance strategyResponses when deviations are discovered when evaluating the design or operating effectiveness of internal controlLeveraging audit evidence available for Service Organization Control (SOC1) ReportsGeneral computer control considerations when evaluating the design and operating effectiveness of internal control over financial reporting
SAS 145 - Risk Assessment
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Online
1.00 Credits
SAS 145 Risk Assessment Internal Controls
Surgent's Top Business Tax Planning Strategies
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Online
2.00 Credits
Complying with the beneficial ownership information reporting requirements The current status of the Employee Retention Credit Voluntary Disclosure Program Using the newly expanded access to business tax accounts for partners and shareholders of S corporations IRS guidance allowing car dealers to provide electric vehicle tax rebates upfront to qualified auto buyers Monetizing energy credits Amortization of research and experimental expenditures Dealing with the taxpayer loss in the Tax Court in Soroban Capital Partners requiring managers to pay self-employment tax on certain payments to limited partners Contributions to Roth “catch-up” plans Roth contributions to a SEP and Simple IRA Employer matching contributions to a Roth account Section 179 and bonus depreciation Roth 401(k) contributions no longer subject to RMDs during the owner’s lifetime