CPE Catalog & Events
The Role of HR in Business Sustainability
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Online
1.20 Credits
What is "Sustainability" in business today? SHRM publications about sustainability Sustainability for the world, organizations and individuals Key HR opportunities for promoting sustainability to improve performance and reduce risk
Surgent's Use the Data Model to Build More Powerful PivotTables
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Online
2.00 Credits
Creating a data model/Power Pivot Building PivotTables from multiple tables Creating Measures Using named sets
Todd and Julie Chrisley Go to Prison
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Online
2.00 Credits
Major topics covered in this course include:What is bank fraud?What is wire fraud?Role of financial service professionals in combating tax evasion and white-collar crimeRed flags indicating of white-collar crimesImportance of knowing customersCriminal justice proceedingsRelationship between victim impact and sentencingRelationship between loss amounts and sentencing
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
Partnerships: How to Calculate Partner Basis
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Online
2.00 Credits
The major topics covered in this class include:How to calculate the basis when the entity is formed, including the impact of contributed propertyExplains the use of both "inside" and "outside" basis determinationClarifies the importance of partnership capital accounts and partnerships debt on partner's tax basisComprehensive example to illustrate the mechanics of the basis determination processExplanation of how basis is impacted by distributions of partnership property and sale and/or liquidation of the partnership interest
Practical Insights Gleaned from the AICPA's Code of Conduct
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Online
2.00 Credits
The major topics covered in this class include:Evolution of relevant professional guidance Independence provisions Vernacular used in the AICPA Code of Professional Conduct Conflicts of interest Offering/accepting gifts or entertainment Acts discreditable to the profession
ASC 842, Leases: Implementation Issues and Lessons Learned
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Online
2.00 Credits
The major topics that will be covered in this class include:FASB's Accounting Standard Update for Leases (ASC Topic 842)Key differences between ASC Topic 842 and ASC Topic 840Implementation options, entries, practical expedients, and remeasurement-triggering eventsFASB ASU 2023 - 01 - Leases (Topic 842): Common Control Arrangements
Surgent's Advising a Client Regarding the Tax Consequences Associated with Buying or Selling a Business
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Online
3.00 Credits
Asset sales and stock sales and their attendant results to buyers and sellers Section 1060 and using the residual method Consequences of making a Section 754 election with adjustments under Sections 743(b) and 734(b) Section 338 and Section 338(h)(10) elections Allocating some of the purchase price of a business to personal goodwill Partnership distributions to retiring partners under Section 736(a) and 736(b) Consulting agreements and employment agreements as between buyers and sellers Advantages of a C corporation having Section 1202 stock
Common Financial Statement Disclosures
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Online
2.00 Credits
The major topics covered in this class include:General disclosures about the entity and its environmentCommon critical information useful to financial statement readers for making economic decisionsExplain results of operations through information that supplements the face financial statements
The CFO Who Went to Prison
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Online
2.00 Credits
The major topics that will be covered in this class include:The importance of valuesIdentifying successEthical dilemmasMitigation strategiesCreating tools to help make better decisionsPersonal accountability strategies
What You Can Learn From the Statement of Cash Flows
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Online
2.00 Credits
The major topics covered in this course include:Preparation of the statement of cash flowsImportance of identifying sources and uses of cash in financial reportingFinancial statement analysisCash-related financial statement disclosures
The Competent Accountant - Mastering the Role of the Controller/ CFO
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Online
4.00 Credits
Business Management Organization
Case Study Ethics for Today's Accountant
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Online
1.00 Credits
The major topics covered in this class include:How to apply ethical guidance to scenarios accounting professionals may encounter in public practiceBest ethical standards to integrateAnalyze and apply the AICPA Code of Professional Conduct
Surgent's Current Issues in Accounting and Auditing: An Annual Update
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Online
4.00 Credits
Recently issued FASB Accounting Standards Updates, the PCC Update, and items on the FASB’s Technical Agenda Leases – Topic 842 Review of SAS No. 142 – Audit Evidence Recently issued SASs and other AICPA activity Detailed review of SAS No. 145 Other important A&A practice matters
Start a Forensic Accounting Practice with Confidence
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Online
4.00 Credits
The major topics covered in this course include:What equipment is needed to start a forensic accounting practiceThe common services needed by clientsUsing your current skillset, identify the type of services you can provideHow to market your services to a particular segment of possible clientsBest practices in starting a forensic accounting practice
Financial & Tax Accounting for S Corporations & Partnerships
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Online
8.00 Credits
The major topics that will be covered in this class include:Review the Accounting Standards Codification, OCBOA/Special Purpose Frameworks, and AICPA financial reporting framework and their application to partnerships, LLCs and S corporationsFinancial accounting issues arising from changes in ownershipFinancial vs. tax accounting for partnership/LLC capital accountsSection 704(b) substantial economic effect rules and their relation to financial accountingThe integration of financial accounting with Forms 1065 and 1120SFinancial accounting basis for ownership interests vs. tax accounting basis for ownership interestsDeferred tax accounting for partnerships/LLCs and S corporationsFinancial accounting for the operations of a partnership/LLCFinancial accounting impact of the C to S election and the S to C electionFinancial and tax accounting for S corporation shareholder equity and partner capital accountsFinancial vs. tax accounting for loans to and from S corporations and their shareholders
Mail Fraud and Wire Fraud: Why Business Owners go to Prison
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Online
2.00 Credits
The major topics that will be covered in this class include:What is fraud?How business owners become vulnerable to charges for mail fraud and wire fraudWhat business leaders know about how communications can lead to criminal chargesDiscussion of actual fraud cases involving business leaders that went to prison for wire fraud.Federal sentencing guidelinesSentencing for mail fraud and wire fraud convictions
Surgent's Anatomy of a Ransomware Event and Incident Response
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Online
2.00 Credits
What is ransomware? The growing threat of ransomware — statistics Remote working and COVID-19 Ransomware infection process Incident response protocol Business considerations Legal considerations Breach notification obligations Steps to protect against malware Tabletop exercise
Social Media: The Bare Necessities
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Online
1.00 Credits
Communication Social Media Marketing Publicity Public Relations Business Strategy
Giving Feedback that Delivers Results
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Online
1.20 Credits
Communicaiton Performance Reviews Feedback Management Leadership