CPE Catalog & Events
The Yellow Book: From Beginning to End
-
Online
8.00 Credits
Member Price: $225
Introduction Foundation and principles General requirements for complying with Government Auditing Standards Ethics, independence and professional judgment Competence and continuing professional education Quality control and peer review Standards for financial audits Standards for attestation engagements and reviews of financial statements
Monthly Federal Tax Updates - August 2024
-
Online
2.00 Credits
Member Price: $89
The major topics that will be covered in this course include:Current individual tax issuesCurrent business entity tax issuesAny current tax legislation occurring during the periodOther issues affecting the profession, including IRS procedure, current cases, payroll, and other federal tax issues
Audits Under Uniform Guidance-Single Audit & NPOs 2024
-
Online
4.00 Credits
Member Price: $159
Concepts of the Single Audit under the Uniform Guidance Performing the compliance audit of federal awards, including testing auditee compliance and internal control over compliance Auditor reporting responsibilities including the compliance audit reports, the report on the schedule of expenditures of federal awards, and schedule of findings and questioned costs Requirements for the schedule of expenditures of federal awards, known as the SEFA Update on the OMB Compliance Supplement
Nuts & Bolts of Estate Planning: Analyzing Your Client's High-End Needs 2024
-
Online
4.00 Credits
Member Price: $159
A review of the current estate planning environment that impacts high-end estate planning Review of current and future estate, gift and GST tax exemptions Analyze issues on the death of an individual or second spouse Spousal issues that impact high-end estate planning Income tax and basis issues Review of advanced strategies
What's Going on at the GASB (2024)
-
Online
4.00 Credits
Member Price: $149
The major topics that will be covered in this course include:GASB 100, Accounting Changes and Error Corrections.GASB 101, Compensated Absences.GASB standards coming down the pike.
Living Trust Administration Workshop 2024
-
Online
8.00 Credits
Member Price: $299
The steps in Trust Administration Delaware Tax Trap -its unique use Change of the exemption in 2026 and its impact Whether to file a 706 for portability election and/or Q-Tipping the Credit Trust Preparation of trust accountings Trust administration of Medi-Cal Trusts, QPRT, GRAT and IDGTs
Audit 205: Auditing Liabilities and Long-Term Debt Risks
-
Online
2.00 Credits
Member Price: $89
The major topics covered in this course include:Typical audit procedures related to accounts payable and accrued expenses, including the search for unrecorded liabilitiesKey controls related to liabilitiesAuditing long-term debt, including compliance with covenantsDetermining the proper classification of financing arrangementsProper form of noncompliance waiver lettersImpact of noncompliance on disclosures
Are Those Independent Contractors Really Independent Contractors?
-
Online
1.00 Credits
Member Price: $39
Classification of workers as employees or independent contractors
Implementation Challenges with the New FASB Lease Standard
-
Online
2.00 Credits
Member Price: $89
The major topics that will be covered in this class include:FASB's Accounting Standard Update for Leases (ASC Topic 842).Key differences between ASC Topic 842 and ASC Topic 840.Commitments that are on the balance sheet: operating leases and finance leasesAllocation consideration to lease and nonlease components.Lease payments, discount rate, inception date, commencement date, lease term.Impairments of right-of-use asset, modifications, subleases.Policy elections and disclosures.
Payroll Essentials: Payroll Returns Done Right
-
Online
2.00 Credits
Member Price: $89
The major topics covered in this class include:Introduction to common payroll taxes and related payroll formsFiling out, reconciling, and filing payroll returnsDue dates and filing requirements
Cultural Transformation
-
Online
1.00 Credits
Member Price: $55
The major topics that will be covered in this course include:What is culture Why culture matters A process to change your organization’s culture
2024 Yellow Book Update
-
Online
2.00 Credits
Member Price: $89
The major topics that will be covered in this course include:Yellow Book engagements.Independence requirements in GAGAS.Quality management in Yellow Book. Common deficiencies found in Yellow Book engagements.
A Practical Approach to Business Succession Planning 2024
-
Online
2.00 Credits
Member Price: $89
Deal considerations Selling outright; selling or transitioning to employees; selling or gifting to family members Relevance of discounts Family transfer issues Buy/sell agreements to plan for ownership changes and help avoid shareholder and family disputes
Surgent's Comparing and Contrasting Retirement Plans for Small- and Medium-Sized Businesses
-
Online
2.00 Credits
Member Price: $99
Factors business owners should take into account when choosing a retirement plan SIMPLE plans Simplified employee pension plans 401(k) plans Defined benefit plans Ensuring eligible employees are covered Employees’ impact on choice of plan Ongoing compliance requirements Establishing a plan after the tax year end Changes to safe harbor 401(k) plans Pooled employer plans
Surgent's Understanding Partnership Taxation: Debt Allocations
-
Online
2.00 Credits
Member Price: $99
Recourse debt allocations Constructive liquidation scenarios Nonrecourse debt allocations Minimum gains and nonrecourse deductions Section 704(c) gains Allocations under 704(c)
Conducting a Remote Audit
-
Online
4.00 Credits
Member Price: $213
Leveraging the benefits of remote auditing Managing the team, client, and audit process remotely Identifying engagement-wide procedures from client acceptance through report issuance when remote auditing Understanding narrow-topic considerations when remote auditing
Ethics: IRS Behavioral Insights for Accountants
-
Online
2.00 Credits
Member Price: $89
Behavioral insights (BI) PrimerHow and why BI are used by the IRSIRS and individual decision-makingIRS and environmental and design considerationsIRS and social normsIRS "top of mind" issues BI and Implementation of tax reform legislation BI and private debt collectionBI and online taxpayer accountsBI and taxpayer rights in "real" vs. "unreal" auditsBI and the tax-exempt approval processBI and passport renewal and revocationHow to use BI to more mindfully interact with the IRS to improve outcomes
Grading Your Auditors - Are You Getting the Most Value?
-
Online
2.00 Credits
Member Price: $89
The major topics that will be covered in this class include:Limitations in roles and responsibilities an auditor can accept without impairing independenceAssessing the strength of your auditor's ability to think critically, strategically, and creatively in appropriate circumstancesEvaluating your auditor's time and project management stillsGrading your auditor's communication and interpersonal skills, in exceeding your expectations on an audit
Combatting Sexual Harassment in the Workplace
-
Online
1.00 Credits
Member Price: $39
Sexual harassment prevention Company culture
2024 Depreciation: Guide to Capitalizing Tangible Property
-
Online
2.00 Credits
Member Price: $79
Recent tax legislation, rules and developments related to capitalization and depreciation Qualified improvement property Section 179, including inflation adjustments Section 168(k) 100% bonus deduction Depreciation of automobiles, including new luxury auto limits ADS depreciation for electing farm and real estate business Update on recent developments