CPE Catalog & Events
Ethics in Today's World and Practical Application Tips
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Online
2.00 Credits
Explore a time-line of business ethical issues and understand the "why's around their occurrence" Evaluate ethical theories Explore risk factors for identifying ethical situations Practical tips for profiling and dealing with ethical culture Practice you knowledge with real-life ethical scenarios
Lessee and Lessor Accounting
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Online
2.00 Credits
Lessee and lessor accounting models Lease and non-lease components Lease classifications Initial and subsequent measurement of leases
Reviewing S Corporation Tax Returns: What Are You Missing?
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Online
4.00 Credits
Form 1120-S Schedule K-1 Schedule L Schedules M-1 and M-2 Form 4562 Form 4797
2024 Annual Update for Governments & Not-for-Profits
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Online
8.00 Credits
The major topics that will be covered in this course include:New GASB standardsGASB 100, Accounting Changes and Error CorrectionsGASB 101, Compensated Absences.Accounting Standard Updates issued by the FASBNot-for-Profit Advisory Committee (NAC) and the projects they advise the FASB on.Yellow Book and Single Audit engagements.Changes in the 2024 Compliance SupplementChanges to the Uniform GuidanceCommon deficiencies identified by the federal agencies and peer reviewers.
The Best Individual Income Tax Update Course by Surgent
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Online
8.00 Credits
Comprehensive coverage of the Inflation Reduction Act, including: The Clean Vehicle Credit, Credit for Previously Owned Clean Vehicles, Credit for Qualified Commercial Clean Vehicles, Residential Clean Energy Credit, Energy Efficient Home Improvement Credit, and Premium Tax Credit Comprehensive coverage of the SECURE 2.0 Act, including: Expanding Enrollment in Retirement Plans, Increase in Age for Required Beginning Date for Mandatory Distributions, and New Exceptions to Penalty-Free Withdrawal from Retirement Plans Timely coverage of breaking tax legislation New Form 1099-K reporting requirements Detailed analysis and examples of Sale of Passthrough Entity Interest and Net Investment Income Tax Residency and Domicile Selling a principal residence, including tax planning strategies Real Estate professional requirements Virtual currency, including recent developments regarding NFTs Review of pertinent cases and rulings affecting taxpayers Practice aids, including all the numbers applicable for the current year -- inflation-adjusted amounts, mileage rates, retirement contributions, and more Advanced practice, reporting, and other issues intertwined with advanced planning and discussion ideas
Partnership & S Corporation Checkup: Key Developments
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Online
2.00 Credits
The major topics covered in this course include:IRS enforcement against partnershipsNew K-2 and K-3: 2021 partnership and S corporation tax forms on foreign transactionsSale/merger of a partnershipThe new Sub S Form 7203 - shareholder basis computationS corporation compensationPPP loans and the Forms 1065 and 1120-S
Preparing to be a Forensic Accountant - Focus on Document Review and Handwriting Analysis
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Online
2.00 Credits
Forensic Accounting Accounting Auditing Finance
Ethical Transgressions 2024: Tales of Corruption
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Online
2.00 Credits
• PPP fraud scheme • An extensive timekeeping fraud • A cryptocurrency investment scheme • Insider trading • Startup fraud • The AICPA Conceptual Framework, the fraud triangle, the PLUS model, the Santa Clara University decision-making model, and the SHRM Model
2024 Internal Control Best Practices
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Online
2.00 Credits
Internal Controls Frameworks
2024 How to Audit Expenses & Payables
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Online
2.00 Credits
Introduction to Auditing Expenses Assertions Risk Assessment
Coaching Skills That Improve Performance
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Online
4.00 Credits
Coaching Effective Communication
2024 Guide to Deducting Travel, Meals and Entertainment Expenses
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Online
4.00 Credits
Recent tax legislation, rules and developments impacting travel and meals expense reporting Adequate accounting rules for reimbursements, including accountable plans, going paperless, reimbursement for non-deductible expenses Reporting travel expenses: travel status, simplified per diem "Directly related to" and associated with" tests Facility vs. activity expenses 9 exceptions to Section 274 Business meals: IRS Notice 2018-76; 2023 mileage and per diem rates
2024 Your Front-Row Ticket to the 2024 Accounting & Auditing Season
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Online
4.00 Credits
Analysis of relevant GAAP provisions Reminders regarding the continuing importance of ASC 606 for revenue recognition Fresh perspectives of lease accounting in the wake of ASC 842 implementation Overview of U.S. GAAP alternatives for certain entities Summary of selected, salient standards for today’s audit, review, and compilation engagements
Partnership & LLC (Form 1065) - Formation to Liquidation
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Online
8.00 Credits
Extensive review of the partnership tax laws with an emphasis on any new legislative changes Overview of different forms of business entities including the check-the-box regulations Formation issues including the mandatory allocation of the §704(c) pre-contribution gain or losses back to the contributing partner/member Schedule K and K-1 – separately stated versus non-separately stated income and expense items Detailed Schedule K-1 reporting including the 20% qualified business income (QBI) deduction and 3.8% net investment income tax Calculating the tax and §704(b) book capital accounts Substantial economic effect requirement to have special allocations to the partners/members Allocation of recourse & non-recourse debt on K-1s Guaranteed payment issues and tax treatment of fringe benefits Self-employment tax issues and pitfalls Tax treatment of distributions – cash versus non-cash & liquidating versus non-liquidating Sales and liquidations (redemptions) of partnership interests §754 optional basis adjustments and mandatory adjustments
ACPEN Signature 2024: Single Audit and Uniform Guidance Issues Update
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Online
8.00 Credits
Single Audit nuts and bolts discussion Overview of the GAO’s Fraud Risk Management Framework and the importance of fraud risk in a Single Audit Specific audit issues arising related to Pandemic and Infrastructure funding programs Review of unique elements of the 2024 Compliance Supplement (assuming it is out by then) Proposed changes to specific Uniform Guidance rules and regulations
Surgent's Advanced Critical Tax Issues for S Corporations
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Online
8.00 Credits
Final regulations on “eligible terminated S corporations” (ETSCs) Cases, rulings, and tax law changes affecting S corporations Compensation planning in S corporations, including limitations in a family-controlled business; self-employment tax issues, including IRS efforts to address underreporing of S corporation officer compensation Use of redemptions: still some advantages Planning for the liquidation of an S corporation Tax issues for family ownership of S corporation stock Impact of the tax on net investment income on sales of S corporation stock Stock basis: Loss limitations, AAA, and distribution issues in depth Debt basis: what the regulations on back-to-back loans mean to investors Estate planning for S corporation shareholders, including buy-sell agreements, QSubs, ESBTs, and uses of life insurance Built-in gains: the 5-year recognition period S corporation structuring: one class of stock Methods of accounting Legislation on mortgage interest reporting, basis, statute of limitations, and tax return due dates
AICPA Audit Quality Update and Quality Management Standards
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Online
2.00 Credits
The major topics that will be covered in this class include:Analysis of the AICPA's Enhancing Audit Quality InitiativeTrends in audit qualityLatest on the DOL's audit quality studyPeer review findings and practice tips for achieving high practice qualityAICPA's new SQMS - Overview, implementation considerations, timeline, and AICPA implementation resourcesPCAOB and IAASB quality management standards and the potential impact on AICPA standards
Asset Misappropriation - Let Me Count the Ways
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Online
2.00 Credits
Identifying opportunity The three most common behavioral red flags that we should always look for The many ways to commit check fraud (it’s so easy) Why inventory is such a good place to hide theft of assets How to cover up inventory fraud Accounts Receivable Fraud and how it works How to count inventory that’s not there
2024 Self-Rental Real Estate Passive Activity Rules
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Online
2.00 Credits
Definition of self-rental property – both for Sections 199A and 469 Self-rental income from directly owned properties and reporting on Form 1040, Schedule E, page 1 Self-rental income from indirectly owned (partnerships, S corporations) and reporting on Form 1040, Schedule E, page 2 Self-rental property and the Form 8582 (passive activity)Self-rental property and the flow-through entity grouping election Several real-life situations illustrate the various possibilities and discuss the consequences of failing to comply with the reporting standards Self-rental property and "former passive activities" rules
ESG 101: What is Environmental, Social and Governance?
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Online
2.00 Credits
Environmental, Social and Governance concepts in today’s world Areas of accountability for ESG How ESG impacts Financial Reporting