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Financial Statement Analysis

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Online

4.00 Credits

Member Price: $159

Purposes of financial statement analysis Trend analysis and vertical & horizontal analysis Simple and multivariate regression; Analysis of metrics Assessment of liquidity, solvency, and profitability Using data visualizations The role of qualitative factors

Year-End Tax Planning: Thinking Outside the Box

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Online

4.00 Credits

Member Price: $159

Discuss the most recent tax legislation, rulings and developments Section 163(j) interest expense deduction New 21% corporate tax rate Medicare tax on high income wages and SE income Tax provision and extensions Timing income and deductions Alternative minimum tax (AMT) issues

S Corporation (Form 1120S) - Formation to Liquidation

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Online

8.00 Credits

Member Price: $400

Extensive review of the S corporation tax laws with an emphasis on any new legislative changes Requirements to make an S election (i.e., types and numbers of shareholders and second class of stock issues) Fixing late S corporation elections (i.e., Form 2553) S corporation formation (§351) and liquidation issues Revocation and termination of S corporations 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 Compensation issues including the tax treatment of fringe benefits Built in gains tax and other planning opportunities when converting a C to S corporation Preparation of the Schedule M-2 and the ordering rules for distributions out of the AAA, PTI, E&P and OAA accounts Tax treatment of stock redemptions (sale or distribution?)

How to Get a Better Return on Yellow Book and Single Audits - Avoiding the Most Misapplied Audit Concepts

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Online

8.00 Credits

Member Price: $275

Discover the fundamental differences in the auditor's responsibilities between financial statement audits performed in accordance with the SASs and Yellow Book  Understand risk assessment factors above those associated with a financial statement audit only Learn what must be done beyond the financial statement audit in order to issue required Yellow Book and Single Audit reports on internal controls and compliance Master designing, performing and documenting effective and efficient tests of compliance requirements Practice identifying, documenting and communicating the impact of internal control deficiencies and compliance audit findings to the client Common peer review deficiencies

Surgent's Fiduciary Income Tax Returns - Form 1041 Workshop with Filled-in Forms

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Online

8.00 Credits

Member Price: $279

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 Comprehensive DNI case study, with principal (cost and FMV) and income reconciliation Comprehensive trust and estate case studies, with filled-in forms

S Corporations: Calculating Shareholder Basis

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Online

2.00 Credits

Member Price: $89

The major topics that will be covered in this course include:Discuss the calculation of basis when the entity is formed including the impact of contributed propertyExplain the importance of shareholder loans to the entityUses a comprehensive example to illustrate the mechanics of the basis determination processSchedule K-1 Basis and Form 7203Discuss how basis is impacted by distributions of corporation propertyExplain how basis is impacted by sale/or liquidation of the S corporation interestDiscuss how S corporation losses impact Form 1040 Schedule E reportingShow how to get from the Schedule K-1 information to the basis calculations

AICPA Statements on Standards for Tax Services: Ethical Considerations

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Online

2.00 Credits

Member Price: $109

Review of the new AICPA Statement on Standards for Tax Services Reorganization of SSTS by type of work performed Discuss new standards on data protection, reliance on tools and representation of tax clients before taxing authorities

Corporate Transparency Act Developments

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Online

2.00 Credits

Member Price: $89

The major topics that will be covered in this course include:Background of the Corporate Transparency ActBeneficial Ownership Information Reporting (BOIR) Rule Entities required to report.Reporting requirements imposed by the CTADue dates of reportsInformation needed to satisfy the BOIRImpact of failure to reportHow to submit a reportCourt rulings on CTA’s unconstitutionalityImplications to entities as a result of the ruling in NSB.Potential reporting requirements due to FinCen’s proposed rulemaking with respect to non-financed purchases of residential real estate and gratuitous transfers.

A Culture of Regulatory Ethics: A Competitive Advantage

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Online

4.00 Credits

Member Price: $149

The major topics that will be covered in this class include:Does it pay for a company to have strong ethics?Can you measure the financial impact of ethics?Does ethics make a difference in financial performance?Can ethics be used as a competitive advantage?What sets the CPA designation apart?AICPA Code of Professional Conduct & the Conceptual Framework ApproachEthics as a marketing toolPersonalizing your Code of EthicsFour building blocks of ethical cultureWhat influences employee behavior?Ethical researchBuilding trust in organizationsMaintaining objectivity in difficult situations

ABC Trust Planning and the Portable Exclusion 25-26

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Online

8.00 Credits

Member Price: $329

The interplay of the estate, gift, generation-skipping, and income taxes Claiming and protecting the portable exclusion Marital deduction planning: rules for and reasons to use Survivor s and QTIP trusts B (Bypass) trusts A (Survivor s)/ C (QTIP) trusts planning What planners should tell their wealthy clients after the issuance of the Clawback Regulations

Analyzing Financial Statements 25-26

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Online

8.00 Credits

Member Price: $329

Financial Reporting and Financial Statements Use of Non-GAAP performance measures and key performance indicators Forecasting Valuation Comprehensive Financial Statement Analysis with Case Study

Statement of Cash Flows: Preparation and Analysis Workshop 25-26

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Online

8.00 Credits

Member Price: $329

Major provisions of GAAP Codification Topic No. 230 Statement classification issues Reporting operating cash flows: Direct and indirect methods Preparing the statement: Workpaper techniques Useful cash flow ratios Bankruptcy prediction using the statement of cash flows

Adobe Acrobat Tips for Working with PDF Files

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Online

2.00 Credits

Member Price: $89

The major topics that will be covered in this class include:Review of all that Adobe Acrobat has to offerOrganizing your PDFs  with bookmarks, links, file attachments and moreFormatting the presentation of PDFs with headers, footers and watermarksCreating and processing fillable formsProcessing documents for e-signatureTips for converting email messages, documents and spreadsheets into PDF formatCombining multiple PDF files into a single binder Utilizing the security features of Adobe Acrobat to protect document confidentiality 

IFRS vs. US GAAP - Major Accounting Differences

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Online

2.00 Credits

Member Price: $109

Explore major differences in the design and structure of IFRS vs. U.S. GAAP Discover significant differences in financial statement presentation and disclosure principles, including: Periods required to be reported Interim financial reporting Debt classification, and more Recognize significant differences in initial recognition and subsequent measurement standards, including: Consolidation Equity method investments

Tax Power Ethics for Tax Professionals

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Online

2.00 Credits

Member Price: $109

AICPA Code of Professional Conduct and interpretations Statements on Standards for Tax Services Tax preparer standards in the Internal Revenue Code Rules for practice with and before the IRS, including IRS Circular 230 New developments Best practices and case studies  

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

New Quality Management Standards: Resources - Expectations for Firms and Engagement Partners

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Online

1.00 Credits

Member Price: $75

Quality management Peer review Audits Risk assessment

Revenue Recognition - Determine the Transaction Price - Part 1

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Online

1.20 Credits

Member Price: $59

Revenue Recognition Accounting

Ethical Practices and Responsibilities Under Circular 230

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Online

2.00 Credits

Member Price: $109

Circular 230 (IRS) rules for conducting a tax practice Provide guidelines for registered tax return preparers and tax return preparation Contingent fees Proposed new rules addressing the evolving nature of tax practice Conflict of interest, best practices, errors and omissions, written opinion requirements Evolving rules for CPA "mobility" History and background for Circular 230

Guide Strategy, Attract Investments with Financial Forecasts

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Online

2.00 Credits

Member Price: $89

The major topics that will be covered in this course include:Introduction to Financial Statement ForecastingOverview of the importance and benefits of forecasting for strategic planning and investment attraction.The Forecasting Process: Steps to project future income, expenses, and resources using historical data and market trends.Analyzing Historical Data: Methods for leveraging past financial data to inform future projections.Incorporating Market Trends: How to integrate market insights into financial forecasts.Forecasting Profitability: Techniques for predicting future earnings and their implications for budgeting, cash flow management, and investment planning.Forecasting the Balance Sheet: Approaches for predicting future financial positions, including growth potential, solvency, and capital structure