CPE Catalog & Events
Partnership Preparation, Basis Calculations & Distributions - Form 1065 Schedule K & K-1 Analysis
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Online
8.00 Credits
Member Price: $400
Extensive review of the partnership tax laws with an emphasis on any new legislative changes Review the Form 1065 to learn how income statement items get reported on the partnership/LLC tax return (i.e., page 1 versus Schedule K) and flow-thru to the partner/members on Schedule K-1 Analyze the Schedule K-1 line-by-line and discuss where the items get reported on the individual’s Federal income tax return and how the items affect the partner/member’s outside basis Look at detailed Schedule K-1 information reporting to partners/members needed for the qualified business income (QBI) deduction, 3.8% net investment income tax and business interest expense limitations Formation issues including the mandatory allocation of the §704(c) pre-contribution gain or losses back to the contributing partner/member Calculating the tax and §704(b) book capital accounts Reporting recourse and non-recourse debt on the Schedule K-1Tax ramifications and reporting of cash and non-cash distributions including disproportionate distributions of “hot assets” Overview of the §754 election for optional basis adjustments triggering §743 (transfer of interests) and §734 (distributions)
Financial & Tax Accounting for S Corporations & Partnerships
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Online
8.00 Credits
Member Price: $239
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
Surgent's Advanced Audits of 401(k) Plans: Best Practices and Current Developments
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Online
8.00 Credits
Member Price: $299
Audit requirements for ERISA §103(a)(3)(C) audits An annual update of the changes affecting 401(k) plans Compliance issues associated with eligibility and enrollments, remittances, lack of oversight, compensation, vesting, and other topics Best practices for engagement planning, internal controls, risk assessment, and detailed testing Avoiding common mistakes while performing audit procedures Plan mergers and acquisitions Common audit reporting and disclosure issues
The Single Audit from Beginning to End Update
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Online
8.00 Credits
Member Price: $275
Introduction Applicable AICPA standards Applicable OMB Circular Gathering information - determining the major programs Identifying risk – identifying the applicable compliance requirements Assessing risk – considering the internal controls over compliance requirements Designing procedures that are responsive to assessed risks – the tests of internal controls and compliance Evaluating single audit evidence
Implementing an AI-Enabled Marketing Strategy for Your Firm
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Online
1.00 Credits
Member Price: $55
The major topics that will be covered in this course include:Module 1: Introduction to AI in Marketing The Basics of AI – Concepts and TerminologyModule 2: Leveraging AI Tools and Technologies Overview of AI Tools for MarketingModule 3: Practical Strategies for AI Integration Integrating AI into Your Marketing WorkflowModule 4: Measuring AI-Driven Marketing Effectiveness Key Metrics for Assessing AI-Driven CampaignsModule 5: Real-Life Case Studies and Success Stories Case Studies of Firms Successfully Using AI in MarketingModule 6: Developing Your AI-Enabled Marketing Strategy Creating a Custom AI Marketing Strategy
Why Auditors Fail To Detect Fraud
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Online
2.00 Credits
Member Price: $109
Reasons auditors fail to detect fraud Willful Ignorance SAS No. 82 Additional documentation How and who to talk to Determining the Tone At the Top How to Determining Intent If you expect it, you will see it
Better Business Writing: Improve Your Speed and Quality
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Online
2.00 Credits
Member Price: $109
Writing Communications
ChatGPT and Advanced Financial Analysis for Accountants
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Online
2.00 Credits
Member Price: $89
The major topics that will be covered in this course include:Financial Modeling with ChatGPT IntegrationAdvanced Ratio Analysis TechniquesRisk Assessment and Scenario AnalysisValuation Methods and ChatGPT ApplicationsUtilizing Performance Metrics in Financial AnalysisData Analysis and Interpretation with AIInvestment Analysis Enhanced by ChatGPT
Surgent's Navigating AI Compliance: The EU AI Act for U.S. Finance and Accounting Leaders
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Online
2.00 Credits
Member Price: $119
Introduction to the EU AI Act: background, objectives, global relevance, and extraterritorial scope Key provisions and risk classifications: prohibited, high-risk, limited-risk, and general-purpose AI systems; prohibited AI practices Compliance requirements for high-risk AI systems: technical documentation, data governance, and human oversight requirements; importance of risk management and transparency obligations Practical steps for U.S. professionals: strategies to align with EU compliance standards; anticipating future regulatory developments
Deep Dive into Common Auditing Deficiencies
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Online
4.00 Credits
Member Price: $159
Auditing Yellowbook GAAS
Enterprise-Wide Risk Management in Accounting and Finance
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Online
4.00 Credits
Member Price: $149
The major topics that will be covered in this course include:Enterprise-wide risk management best practices for identifying, evaluating, and determining how to respond to relevant risks.The importance of risk and uncertainty disclosures in the preparation and fair presentation of financial statements, including evolving risks with cybersecurity and ESG.Coordinating risk management efforts, including the required involvement of corporate governance.How to embed risk management into day-to-day accounting and finance activities.
Federal Tax Update for Individuals with Doug Van Der Aa
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Online
4.00 Credits
Member Price: $159
"Tax-mageddon" - the all-important impending expiration/extension/renewal of the TCJA Recent legislative, judicial, and IRS developments impacting individual taxpayers 2025 Tax rates and inflation-adjusted figures Cryptocurrency reporting and new Form 1099-DA Form 1099-K and previously unreported income Review of significant changes in individual tax forms Recent federal tax legislation, cases and rulings affecting income of individual taxpayers
Preparing and Reviewing Workpapers - Essential Tips for Avoiding Deficient Audit and Other Attest Engagements
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Online
8.00 Credits
Member Price: $275
Best practices for documenting complex and subjective procedures and conclusions, such as estimates, substantive analytic procedures, etc. that impact the nature and extent of audit documentation needed to support audit conclusions Discussing the financial statement audit risk concept, including how proper application better ensures a higher quality audit Tips for an efficient workpaper review process that complies with relevant standards Understanding the quality control standards and guidance related to a CPA firm’s responsibilities for its system of quality control Explain the importance of establishing, applying, and monitoring quality control policies and procedures related to audit documentation
Strategies for Guiding Clients Through Challenging Situations: Tax Insights
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Online
8.00 Credits
Member Price: $295
Tax considerations in divorce, including support obligations and property division Bankruptcy, debt cancelation, and financial hardship tax implications Tax treatment of cohabitation, premarital agreements, and exemptions Child support, alimony, and dependency issues Business dissolution and tax consequences Filing status options and tax rate comparisons Head of household qualifications and tax advantages Impact of refunds, deficiencies, and marital property rules
Preparing to be a Forensic Accountant - Focus on Computer Forensics - Part 3 (Steganography)
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Online
1.60 Credits
Member Price: $79
Forensic Accounting Accounting Auditing Finance
Advanced Negotiations: Never Split the Difference
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Online
2.00 Credits
Member Price: $109
Negotiations Business Management
CFO Series: Amazingly Crazy Fraud Cases - Lessons Learned
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Online
2.00 Credits
Member Price: $89
The major topics that will be covered in this course include:Psychological tricks and tactics used by fraudsters; how fraudsters avoid detectionRed flags that were missed, and whyCultural and organizational blind spotsHow internal controls failed or were bypassedLessons learned from each case—and how to apply themHow to strengthen fraud awareness without creating fearKey questions auditors and leaders should ask earlier
Accounting and Disclosure Issues After a Natural Disaster
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Online
2.00 Credits
Member Price: $89
The major topics that will be covered in this course include:Current and noncurrent asset impairment. Insurance claims and related recoveries. Debt and liquidity issues. Government assistance and relief. Subsequent Events. Lease modifcations. Other matters.
Critical Thinking Skills: Prevent Mistakes Now
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Online
2.00 Credits
Member Price: $109
Critical Thinking Communication
Ask Me No Questions and I Will Tell You No Lies - The Art of Interviewing & Interrogation
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Online
3.00 Credits
Member Price: $129
Defining an interview Why we choose to believe or not believe someone Types of individuals you will be talking with Why people lie Types of liars Unsharable needs Verbal and nonverbal clues How to listen Obtaining a confession