CPE Catalog & Events
Governmental and Not-for-Profit Annual Update
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Online
8.00 Credits
Member Price: $332
GASB update Not-for-profit accounting update Revenue recognition in not-for-profits FASB's lease standard - FASB update Auditor's report and conforming changes Auditing Standards Board update SSARS and SSAE update Governmental auditing update
Intermediate Individual Taxation - Tax Staff Essentials
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Online
8.00 Credits
Member Price: $332
Gains and losses on property transactions Fringe benefits Retirement plan distributions Hobby losses Home offices Depreciation and amortization Tax credits The qualified business income deduction under Section 199A
Surgent's Auditing Not-for-Profit Entities: Superior Skills for an Effective and Efficient Audit
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Online
8.00 Credits
Member Price: $279
Refining key planning and general auditing considerations to the not-for-profit environment Characteristics of not-for-profit financial statements that require special attention The auditor’s consideration of fraud in auditing a not-for-profit entity Audit procedures to become comfortable with management’s recording and reporting of contributions and promises to give Auditing how a not-for-profit entity gets from natural expenses to functional expenses Auditing considerations and techniques related to net assets, compliance with tax laws and regulations, collections and split-interest agreements Considerations related to Yellow Book and single audits
Surgent's Preparing Individual Tax Returns for New Staff and Paraprofessionals
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Online
8.00 Credits
Member Price: $279
Comprehensive coverage of the Inflation Reduction Act of 2022 and The SECURE Act 2.0 Preparation of various Form 1040 individual tax returns and schedules; provided answers include “filled-in” forms Coverage of Form 7203 Coverage of §199A qualified business income, its calculation, limitations, and examples Dividends and interest – Ordinary, return of capital, and capital gain distribution dividends; tax-exempt interest, original issue discount, etc. Security transactions – From Form 1099-B to Form 8949 to Schedule D, plus mutual fund sales and related basis issues Self-employed person issues Schedule C deductions including depreciation Sale and exchange of property – Understanding Form 4797 and depreciation recapture; capital gains A working understanding of passive losses – How to handle rental property and how the passive loss rules flow to the tax forms Itemized deductions – A thorough understanding of what’s deductible and what’s not Interest deductions – Limitations and timing problems Charitable contributions substituting for taxes, IRS says – No! Retirement contributions and education credits and deductions Tax computations – The Kiddie Tax, AMT, regular tax, tax credits Individual problems illustrated by form preparation for various items, with numerous “practice tips” Impact of recent legislation and forms changes on the 1040
Surgent's Technical Business Practice Issues and Tax Forms for Experienced Practitioners
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Online
8.00 Credits
Member Price: $279
Schedules K-2 and K-3 and filing exceptions Form 7203 IRS Tax Pro Account IRS modernization initiatives Information Returns Intake System (IRIS) Identity Theft warnings IRS guidance for the marijuana industry “Recycled” Form 1099-NEC to report nonemployee compensation Form 1065 steps for reporting capital Centralized audit regime; late filing penalties and small partnership relief “Substance over Form” argument of shareholder loans Advanced study of “At-Risk” loans Employer W-2 correction requests White House 2024 Budget Points Don't get caught watching the paint dry -- What is hot and new What is terminating S corporations today? Special allocation issues of §704 Final regulations for allocating depreciation recapture to partners and members of LLCs
Walter Haig's GAAP for SMEs, Tax & Cash Frameworks Update
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Online
8.00 Credits
Member Price: $239
The major topics that will be covered in this class include:Amendments to the U.S. Accounting Standards Codification (i.e. - U.S. GAAP) issued during the 18-month period prior to the program that impact SMEsUpdate and review of the tax and cash special purpose frameworksUpdate and review of the AICPA Financial Reporting Framework for SMEsUpdate on common errors and deficiencies as identified in financial statements as identified in peer reviews and in litigation
Emotional Intelligence
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Online
1.00 Credits
Member Price: $39
Emotions Relationships
ChatGPT and IRS Taxation Law Research
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Online
2.00 Credits
Member Price: $89
The major topics that will be covered in this course include:Utilizing ChatGPT for IRS Tax Law Research: Principles and PracticesNavigating IRS Databases Using Advanced AI TechniquesUsing IRS Prompt Templates: In-depth Analysis and ApplicationChatGPT in Action: Case Studies and Real-World ScenariosExploring IRS Tax Laws: Strategies, Loopholes, and ComplianceError Prevention and Correction in Tax Law ResearchFuture Trends: AI's Evolving Role in Taxation and Accounting
Promoting Mental Health in the Workplace to Prevent Violence
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Online
1.00 Credits
Member Price: $39
Mental Health Awareness
Coaching & Counseling - Performance Management
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Online
1.00 Credits
Member Price: $39
Setting and resetting performance expectations. On-the-spot counseling. Addressing erratic performance. Drafting and presenting performance appraisals.
Networking Works: Build Relationships to Build Your Business
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Online
1.00 Credits
Member Price: $39
Communication Relationship-building Active listening Public speaking
Asset Misappropriation - Let Me Count the Ways
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Online
2.00 Credits
Member Price: $79
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
Excel for Accounting Professionals Session 7: Date Driven Workbooks and Concatenation
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Online
2.00 Credits
Member Price: $118
Surgent's Key Roth IRA and Roth 401(k) Rules for Funding and Tax-free Distributions
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Online
2.00 Credits
Member Price: $99
Funding options for Roth accounts 529 plans to Roth IRAs Backdoor Roth strategies The new Roth SEP and Roth SIMPLE IRAs Roth 401(k) contribution rules The tax impact of rolling a 401(k) to a Roth IRA Who can start the Roth IRA 5-year clock? The 5-year rules for Roth 401(k)s and Roth IRAs Direct and indirect Roth conversions Direct and indirect rollovers from Roth 401(k) plans The risky recapture of the 10% penalty How the ordering rules work and when they apply FIFO rules for Roth IRAs Case studies and cheat sheets to reinforce concepts
Surgent's Schedules K-2 and K-3: Filing Requirements
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Online
2.00 Credits
Member Price: $99
IRS goals in requiring these schedules Detailed discussion of the domestic filing exception for 2023 tax year Filing requirements and exceptions for every part of Schedules K-2 and K-3 Examples based on client situations encountered in practice
Surgent's Individual and Financial-Planning Tax Camp
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Online
8.00 Credits
Member Price: $299
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
Partnerships: How to Calculate Partner Basis
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Online
2.00 Credits
Member Price: $89
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
The CFO Who Went to Prison
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Online
2.00 Credits
Member Price: $89
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
Power BI - Analyze Your Data With Excel Pivot Tables
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Online
4.00 Credits
Member Price: $149
The major topics that will be covered in this class include:The advantages of PivotTable for Data AnalysisStep-by-Step PivotTable creationCreating PivotChartsThis course is #3 in the Microsoft Power BI series of webinars. Click button below to see suggested viewing order. View Series Sequence
Internal Controls: Strengthen Security, Efficiency, and Employee Conduct 2024
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Online
8.00 Credits
Member Price: $299
An overview of control frameworks and concepts Strategy considerations that can be incorporated into control development Understanding and controlling risk that arises when organizations change or choose not to