CPE Catalog & Events
Fundamentals of Form 1040 -- Individual
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Online
4.00 Credits
Member Price: $149
The major topics that will be covered in this course include:Form 1040 essentials: filing requirements, due dates, and key schedulesFiling status, dependency rules, and taxable income sources (wages, investment income)Adjustments to income, deductions and tax credits (standard vs. itemized deductions, EITC, Child Tax Credit, Education Credits)Preparer due diligence, Circular 230 compliance and taxpayer rightsIRS cybersecurity considerations and best practices for taxpayer data securityLegislative updates
Business Dissolution & Ownership Changes
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Online
0.00 Credits
Member Price: $239
The major topics that will be covered in this course include:Planning the Exit or Ownership ChangeChoice of transaction structureAsset sale vs. equity sale vs. redemption vs. liquidationBuy-sell agreement design and valuation implicationsCore Basis ArchitectureInside vs. outside basisPartnership liability allocations under Section 752S corporation stock basis and debt basis limitationsSales and Transfers of Ownership InterestsPartnership interest sales and Section 751 hot assetsS corporation stock salesDeath, Section 1014 basis adjustments, and successor-owner issuesPotential Section 1202 considerations where relevantLiquidations and DissolutionsPartnership liquidating distributions under Sections 731, 732, and 736S corporation liquidations under Sections 336 and 331Treatment of cash, property, liabilities, and built-in gain or lossRedemptions and Internal Ownership ShiftsSection 302 testsSection 301 fallback treatmentCross-purchase vs. redemption economics and tax consequencesRestructuring and Entity ModernizationF reorganizationsPre-sale and post-sale restructuring considerationsBasis and attribute preservation issuesSpecial SituationsTransfers incident to divorce under Section 1041Suspended losses and carryover basis issuesGoodwill and Section 197 intangiblesFamily and related-party complicationsAncillary Tax ConsequencesSection 1411 NIITState tax nexus, trailing nexus, and dissolution-related state filingsTransfer tax and valuation overlap where applicableFinal-Year Reporting and ComplianceFinal Forms 1065 and 1120-SForm 966 and related dissolution filingsEIN closure and administrative wrap-upPractical reporting checklistsValuation of Closely Held InterestsRev. Rul. 59-60 principlesDLOM and minority discountsSection 2703 and buy-sell agreement enforceability for transfer tax purposes
Ethics Aren't for the Byrdes in Ozark
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Online
1.00 Credits
Member Price: $39
Ethical business behavior Ethical business decisions Ethical management decisions Ethical decisions in human resource management
The Controller Function - Strategic and Annual Planning
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Online
1.20 Credits
Member Price: $39
Accounting Finance Auditing
Global Internal Audit Standards (GIAS) Domain V - Part 2
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Online
2.00 Credits
Member Price: $89
Internal audit Standards Institute of Internal Auditors GIAS IPPF
Big Picture Mega-Trends, Big Data, and World We Now Face
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Online
2.00 Credits
Member Price: $89
On-going world economic trends Demographic changes and their impact on the economy Global technology influences Post Covid workplace Big data understanding and where is it going Learn to adapt to changing situations
Better Forecasts: Be a Better Predictor
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Online
2.00 Credits
Member Price: $89
Why an open mind and the ability to doubt helps make great predictions Why it is better to be a fox than a hedgehog How non-conformists change the world How to focus on what matters How to learn from the past without hindsight bias
Execute Your Strategy: Turn Planning into Results or Destroy it and Start Over…Again
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Online
2.00 Credits
Member Price: $89
The strategy-execution gap: common reasons why most strategic plans fail Why should financial planning lead strategy? Evaluating the lifespan and relevance of your strategic plan Building your strategy to include risk management Building an adaptive, finance-focused strategic approach What we should learn from the rise and fall of major companies How to align financial metrics with strategy
Fraud Busters: Controls to Prevent & Detect Fraud
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Online
2.00 Credits
Member Price: $89
The major topics that will be covered in this course include:Fraud motivators - the fraud triangle, typical profiles of fraud perpetratorsRevisiting the basics of controls - design vs effectiveness, preventative vs. detectiveEntity-wide controls and how they can assist in fraud deterrenceSpecific fraud types and the controls that could prevent and detect them
Independence Requirements for Auditors
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Online
2.00 Credits
Member Price: $89
AICPA Code of Professional Conduct independence requirements Core independence principles for CPAs in public practice Common independence risk areas PEEC ethics interpretations affecting independence Real-world application of independence guidance Practical compliance and implementation strategies Independence considerations in attest engagements
Surgent's A Guide to the 401(k): Concepts and Strategies
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Online
2.00 Credits
Member Price: $99
401(k) eligibility, vesting, compensation limits, and annual testing Contribution types, limits, deadlines, and reporting requirements Traditional, Roth, and other after-tax contribution planning strategies Employer match optimization and profit-sharing structures Coordination across multiple employers and plan types Distributions, penalties, and tax reporting considerations Direct vs. indirect rollovers and rollover risk management Net unrealized appreciation (NUA) planning for employer stock Qualified plan loans and appropriate use cases Inherited plan rules
Surgent's Risk, Compliance, and Regulation for CFOs
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Online
2.00 Credits
Member Price: $119
Enterprise risk management (ERM) principles Internal control frameworks (e.g., COSO) Fraud risk and compliance exposure Cyber risk awareness for financial leadership Private company regulatory updates (e.g., beneficial ownership information, anti-money laundering, ESG trends)
Surgent's System and Organization Controls (SOC) Engagements
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Online
2.00 Credits
Member Price: $99
Purpose and organization of the Trust Services Criteria Management assertions specific to different SOC engagement types Intended users of SOC 1®, SOC 2®, and SOC 3® reports Determination and use of materiality in SOC engagements Criteria for considering a vendor as a subservice organization Inclusive vs. carve-out method for subservice organizations Service commitments and system requirements in SOC 2® engagements Appropriate form and content of SOC reports
Fraud’s Greatest Hits!
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Online
3.00 Credits
Member Price: $109
Types of Fraud COSO Fraud Risk Management Guide Techniques for Detecting Fraud Discussion of Accounting Fraud Cases
Money Laundering 101 for CPAs
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Online
4.00 Credits
Member Price: $149
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
360 Budgeting: A Holistic Approach to Process and Solutions
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Online
8.00 Credits
Member Price: $250
Defining the budget process Common budgetary cultures and discussion of solutions Does your budget need an overhaul or just a tune up? How to make the budget flexible Making a better budget and maybe even a better you (or at least improving the perception of the budget work itself) How to build a flexible budget model that works? What are the steps we can take to budget for economic and external factors beyond our control? How the right Chart of Accounts can simply your work Budget and GAAP are not the same and why they are fine not to be Efficiently modeling payroll and benefits Identifying controllable and uncontrollable expense Using key variables to stress-test your budget Understanding your own leadership tendencies and applying them to your strengths? Understanding core personality types Learning what type of person you are? Managing and coping with the budget team Effectively dealing with the A, B, C and other players? Identifying the ‘Big Picture’ and your role in effective communication Communicating so others can understand us Understanding a presentation’s anatomy? Tips and tricks for budget presentations
Fringe Benefits & Compensation Planning - Today and Beyond
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Online
8.00 Credits
Member Price: $250
Fringe Benefit Planning Fundamentals Strategies Tailored for Business Owners and Employees Navigating IRC §132 Fringe Benefit Option Cafeteria Plans Demystified Tax Management in Compensation Planning Understanding the Implications of Dependent Care and Educational Assistance Plans Implementing Flexible Spending Account Plans Effectively Design Features and Regulations of Group Term Life Insurance Plans Medical Savings Accounts Regulations Financing Options for Retiree Medical Benefits Health Care Benefits: Insured Plan vs. HMO Comparison ERISA Reporting and Disclosure Requirements IRC Common Control RulesOverview of Age and Sex Discrimination Rules
Strategies for Guiding Clients Through Challenging Situations: Tax Insights
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Online
8.00 Credits
Member Price: $250
Tax considerations in complex client situations Divorce and separation tax issues Filing status considerations Property division and marital property rules Child support and alimony tax treatment Bankruptcy and debt cancellation Foreclosure tax consequences Business dissolution and ownership transitions Dependency and family tax issues Refunds, deficiencies, and taxpayer obligations
You Don't Know What You Don't Know About Microsoft Excel
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Online
8.00 Credits
Member Price: $239
The major topics covered in this course include:Excel shortcuts and time saversWorking with templates, formats, styles, and themesCustomizing and enhancing ExcelProtecting and securing workbooksFormula building and the Excel function libraryNote: This session is taught using a Hands-On methodology. We provide practice files that tie to the examples in the course materials so participants can undertake all the steps in unison with the instructor.
Will Your Ethics Be Burned by Burnout?
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Online
2.00 Credits
Member Price: $89
The major topics covered in this class include:Explore the effects of crisis and burnout on ethical decision-makingDefine the stressors, pressures, and biases that can lead good people to make less than optimal choicesDiscuss ways to offset the pressures, ways to reduce stress on ourselves and on our team, and ways to support our teamsLearn how to recognize when an individual or an organization is heading in the wrong direction and how to stop sliding down the slippery slope