CPE Catalog & Events
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
The Ethic of Recruitment and Selection
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Online
2.00 Credits
The major topics covered in this course include:Discussion of ethical and effective recruiting strategiesSelection processes that foster diversity and inclusionHow to increase talent pools to ensure hiring success
Surgent's Strategies for Maximizing Social Security Benefits
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Online
2.00 Credits
When is a person eligible to take Social Security benefits? Factors to consider when selecting an option for taking Social Security benefits Is there a best age to start taking Social Security benefits? How to maximize Social Security benefit payments for surviving spouses How can a divorced spouse collect Social Security benefits based on the work record of a former spouse? How minor children can collect Social Security benefits based on the work record of an older parent
Tax Depreciation: Review and Update
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Online
2.00 Credits
The major topics that will be covered in this class include:Recent tax legislation and developments related to capitalizationEligible property for Section 179 and Section 168(k)Discussion of the Section 179 deduction and its use to depreciate real propertyThe Section 168(k) deduction and its use to depreciate real propertyDisposition of segments of real propertyExchanges of tangible personal property after repeal of the like-kind exchange rulesOther related topics
The Leadership Skills of Tomorrow: Delegate and Listen
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Online
2.00 Credits
The major subjects that will be covered in this course include:Three levels of listeningStrategies to remain focusedBuilding trust through listeningTactics to practice the Titanium RuleDelegating with confidenceEstablishing an accountability system
Inflation Reduction Act of 2022: Explanation and Planning
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Online
2.00 Credits
The major topics covered in this class include:Key provisions for individual taxpayers - deductions and creditsKey provisions for business taxpayers - new taxes, deductions, and creditsImpacts on flow-through entitiesNew reporting requirementsDepreciation update: impact on bonus depreciation
I Spy with My Little Eye ... an Illegality
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Online
1.00 Credits
The major topics that will be covered in this course include:Are Accountants the Conscience of Business?Today’s Ethical Duty of ConfidentialityIESBA NOCLAR PronouncementWhere We Go from Here (No Clarity?)Case Discussion and AnalysisConclusion
Accounting for Digital Assets Under U.S. GAAP, Part IV
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Online
1.00 Credits
What is crypto lending? The meaning of commonly used crypto lending terms How the nature of the crypto asset and the terms of the lending arrangement affect accounting arrangements Which disclosures are applicable based on the facts and circumstances
Communicating Financial Data to Non-Financial Audiences
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Online
1.00 Credits
The major topics covered in this class include:Key barriers when communicating financial informationHow to overcome those barriersKey tips on effectively communicating financial information to non-financial audiences
2024 PowerPoint: Tips & Tricks for Today's Accountant
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Online
2.00 Credits
Exploration of tabs within PowerPoint’s ribbon Initial creation of a slide deck Using slide masters Utilization of external content SmartArt Alignments and layouts Tips and tricks for efficiency Best practices for effective presentation delivery Other creative uses for PowerPoint
Securing Your Data with a Password Management App - Updated
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Online
2.00 Credits
The major topics covered in this course include:Introduction to the world of password management apps and what makes them so secureReview and demonstration of top selling password management appsSoftware features that will be reviewedPassword generationEmergency user accessEntity vs. individual password managementDesktop vs. cloud basedMulti device synchronizationPII (personally identifiable information) forms fillerCredit card storageDigital data vault
K2'S 2022 An Accountant's Guide To Blockchain And Cryptocurrency
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Online
4.00 Credits
Information Technology Cryptocurrency Blockchain
Shorten Month-End: Closing Best Practices
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Online
4.00 Credits
Trends in financial statement closings including the Quick Close, Soft Close and Virtual CloseReview and discuss information systemsƒ?T headaches that slow you downWork through examples of close cycle ƒ?otime killersƒ?? and how to resolve themGet inventory and cost of sales under controlIdentify the improvement projects that will yield the biggest benefitReview what leading edge finance managers are doing to close more quickly
Pass-Through and Corporate Annual Tax Update
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Online
5.00 Credits
Strategies for tax savings Business entity changes IRS administrative issues, compliance, and new forms Court cases settled in the last year that provide tax return guidance Position authority IRS rulings, procedures, and notices for the last year New, updated, and expiring tax deductions and credits
Introduction to Yellow Book: 8-Credit Boot Camp
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Online
8.00 Credits
The major topics that will be covered in this course include:The basics needed to understand what makes nonprofit and governmental accounting & auditing unique. The key financial reporting differences for governmental and nonprofit entities.The fundamentals of Yellow Book and Uniform Guidance audits.
Surgent's Fiduciary Income Tax Returns - Form 1041 Workshop with Filled-in Forms
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Online
8.00 Credits
Classifying receipts between “income” and “corpus” under the Uniform Principal and Income Act Calculation of DNI utilizing three different methods, a “forms” method (Schedule B), a “code” method, and a “shortcut” method, utilizing a worksheet of common income and expenses Proper W-2 preparation and procedures in the year of death Taxpayer passes before taking a required minimum distribution; what must be done? Forgetful fiduciaries of simple trusts Fluctuating trusts – Simple one year, complex the next Dividing income in the year of death Overview of Subchapter J Form preparation issues – Filing requirements and line-by-line explanations of Form 1041 Taxable income of estates and trusts and expense allocation issues Specific deductions and miscellaneous itemized deductions Income in respect of a decedent The income distribution deduction calculation Relation of principal and income law to DNI Understanding how to handle capital gains and losses Allocating tax items to beneficiaries: another K-1 Other considerations: excess deductions on termination Effects of the CARES and Tax Relief Acts on trusts: §461(l) Excess Business Loss Limitation, NOL, §163(j) modifications, new employer credits Comprehensive DNI case study, with principal (cost and FMV) and income reconciliation Comprehensive trust and estate case studies, with filled-in forms
Surgent's Forms 1120-S and 1065 Return Review Boot Camp for New and Experienced Reviewers
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Online
8.00 Credits
Reviews of portions of error-prone “staff-prepared” Forms 1120-S and 1065 from client-provided information Be aware of legislative changes How to reduce input errors. When and how to rely on third-party data import software What are common errors preparers make and what are the areas generating malpractice claims? Initial administrative groundwork The importance of Schedule M-1. Learn how various schedules are related and learn how to self-review Overview of new Schedules K-2 and K-3 Don’t fall prey to reporting oddities When can seemingly separately stated Schedule K items actually be trade or business items to report on Forms 1120-S or 1065? Form 1120-S – What exactly is terminating S elections today? How do I recognize a second class of stock? Maintaining shareholder basis schedules; beware of final IRS regulations regarding “open debt”; the default method of calculating basis versus the election under §1367; can an S corporation distribute earnings and profits from C corporation years? Form 1065 – New tax reporting requirement for partners’ capital balances Why use §704(b) to maintain capital accounts; §704(c) regulations for preventing the shifting of tax consequences among partners or members; allocating recourse, nonrecourse, and qualified nonrecourse debt; a review of §754 step-up in basis rules Discussion of more complex transactions included in corporate structures Multiple checklists of efficient procedures to identify potential issues on an 1120-S or 1065 tax return
Surgent's Preparing Not-for-Profit Financial Statements
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Online
8.00 Credits
Key requirements, options, and disclosures related to each of the basic financial statements The reporting of functional and natural expense information Requirements related to providing liquidity and availability of financial assets information Core not-for-profit requirements related to conditional and unconditional contributions, promises to give, contributed services, net assets, special events, the classification of expenses, and more The impact of FASB ASC 842, Leases, on not-for-profits
The Best Federal 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 Bonus Depreciation Section 163(j) Section 174 Research and Experimental Expenditures Residency and Domicile Selling a principal residence, including tax planning strategies Virtual currency, including recent developments regarding NFTs New FinCEN reporting requirements in 2024 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
Vexing Issues Facing Not-for-Profit Accountants
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Online
2.00 Credits
The major topics that will be covered in this class include:Determining whether a transaction is a revenue versus a gain or an expense versus a loss and why that is important for proper financial reportingClarifications related to agency transactions, including when variance power is presentNew definitions and requirements related to contributed services and gifts in kindComparing the proper reporting for comparative versus summarized financial reportingClarifications regarding the options available for reporting special eventsA greater understanding of the unique features of the statement of cash flows for NFPsClarifications related to joint costs and their allocation