CPE Catalog & Events
Surgent's Understanding S Corporation Taxation: Shareholder Basis, AAA, and Retained Earnings
-
Online
2.00 Credits
Member Price: $99
S corporation earnings layers Observations on earnings layers S corporation basis calculation IRC 351 transactions Four loss tiers Appreciated property distributions
Strategies for Guiding Clients Through Challenging Situations: Tax Insights
-
Online
8.00 Credits
Member Price: $225
Navigating the tax and non-tax dimensions of divorce. Unveiling tax and non-tax considerations in personal bankruptcy, debt cancellation, foreclosure, repossession, and bad debt reporting. Exploring the tax and non-tax aspects of personal relationship matters, encompassing cohabitation, property rights, premarital agreements, filing status, exemptions, and dependents. Grasping the intricacies of support considerations for spouses and former spouses. Addressing support matters for children of divorced or separated parents, alongside the tax treatment of back child support. Delving into the business implications in instances of business dissolution. Tackling specialized topics, including marital property rules, tax rate comparisons for married and unmarried individuals, head of household status, and treatment of refunds and deficiencies.
Everyday Ethics at Work: Don't be the Next News Story!
-
Online
2.00 Credits
Member Price: $89
The major topics that will be covered in this course include:Discuss ethics from an every-day real-world perspectiveHow to prevent an ethical lapse that can turn your business into the next news story
Excel - From a Blank Sheet to a Finished Workbook
-
Online
2.00 Credits
Member Price: $89
The major topics that will be covered in this class include:Best practices for creating a report in ExcelGetting data into ExcelTechniques to efficiently create reports in ExcelUsing PivotTables to create interactive reports in Excel
Corporate Income Tax Return Fundamentals Part 1 2024
-
Online
4.00 Credits
Member Price: $159
Corporate structure entity choice comparisons Form 1120 and Schedule M-1 or M-3 Items for book-tax differences Tax accounting methods Uniform capitalization rules, overview
Enterprise-Wide Risk Management in Accounting and Finance
-
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.
Advanced Staff Tax Training: Individual 2024
-
Online
8.00 Credits
Member Price: $299
Taxation of investments Reporting of business income and losses from pass-through entities including loss limitations Non-income taxes that impact individual income tax returns Retirement contributions and planning Alternative Minimum Tax (ATM) Social Security taxation Charitable contribution planning with limitations
Financial Accounting Standards: A Comprehensive Review 2024
-
Online
16.00 Credits
Member Price: $589
Application of professional judgment Codification, GAAP and the GAAP hierarchy Recent changes in financial statement presentation Hot Topics in financial reporting & accounting
Audit 207: Sampling - Avoiding Common Mistakes on Audits
-
Online
2.00 Credits
Member Price: $89
The major topics covered in this course include:Types of sampling and sampling riskDifferentiating statistical and nonstatistical sampling approachesAttribute testing for tests of controls and complianceVariables sampling for substantive audit assurance when performing tests of detailsDetermining sample sizes in a compliance audit in conformance with Uniform Guidance
What Does Fraud Look Like?
-
Online
2.00 Credits
Member Price: $79
Why auditors fail to detect fraud Usual vs an unusual transaction Why fraud and stupid often look exactly the same The importance of establishing the Perception of Detection The number one reason fraud occurs Looking for things that should be there Looking for things that should not be there
Excel for Accounting Professionals Session 6: List Comparisons and Indenting
-
Online
2.00 Credits
Member Price: $118
Create Paginated Reports with Power BI Report Builder
-
Online
2.00 Credits
Member Price: $89
The major topics that will be covered in this class include:Introduction to Power BI Report Builder: Overview of the tool, its interface, and integration with the Power BI ecosystem.Designing Report Layouts: Techniques for setting up professional layouts, including headers, footers, and managing pagination.Data Connection and Management: Connecting to various data sources and preparing data for reporting.Creating Visualizations: Utilizing Power BI’s visualization tools for impactful data presentation.Advanced Report Features: Exploring sub-reports, drill-through capabilities, and dynamic expressions.Publishing and Sharing: Guidelines for publishing reports to the Power BI service and sharing them with relevant stakeholders.
Thrive Amidst the Chaos - 3 Steps to Increase Your Energy and Learn to Dance in the Rain
-
Online
1.00 Credits
Member Price: $39
Health and Wellness Burnout Stress Management Employee Engagement
Appreciation Intelligence: The New AI
-
Online
1.00 Credits
Member Price: $39
Languages of appreciation Appreciation strategies
Surgent's Successfully Completing an Estate Tax Return -- Form 706
-
Online
2.00 Credits
Member Price: $99
Changes to the IRS Form 706 How to successfully navigate the form The ins and outs of the “portability” rules, including how the rules actually work using common examples Income tax consequences How to avoid malpractice traps Overlooked GST issues
Starting a Fraud Investigation
-
Online
2.00 Credits
Member Price: $89
The major topics covered in this class include:Assembling the fraud investigation teamManaging and supervising staffObtaining and managing evidenceBackground checksPublic records searchesDigital data analysisInterviewing techniques
Why People Are Irrational, Biased and Emotional With Money
-
Online
2.00 Credits
Member Price: $89
The major topics covered in this course include:Common irrational money decisionsCognitive biases and their impact on decision-making and ethical behaviorMental accountingThe ostrich effectPresent biasSunk-cost fallacyAnchoring biasStatus quo biasThe bandwagon effectEmotional responses in money decisions
Surgent's Annual FASB Update and Review
-
Online
4.00 Credits
Member Price: $159
Private company standard setting activities Recent FASB Accounting Standards Updates (ASUs) Topic 842, Leases ASC 326: CECL
Surgent's Ethical Considerations for the CPA
-
Online
4.00 Credits
Member Price: $159
Examine the CPA's role in today's economy Compare similarities and differences between individual and business ethics Explore the link between ethics, integrity and scruples Discuss the basic attributes of ethics and professional conduct Review the history of the CPA profession and the CPA's requirement to adhere to ethics policies and codes of conduct Review the AICPA's Code of Professional Conduct and a CPA's responsibilities to the public, clients and colleagues Discuss the common rules and statutes faced daily in the CPA profession. Case studies may also be utilized to present potential ethical dilemmas CPAs may face during their careers Review CPA Independence violations by current legal case examples
Obtaining an Understanding of Internal Control
-
Online
1.00 Credits
Member Price: $71
Various definitions and aspects of internal control, including separation of duties and safeguarding of assets Key aspects of internal control from various organizations, such as COSO, SEC, and PCAOB Factors to consider, for example, industry, regulation, and nature of the entity Risk assessment procedures, namely inquiry, analytical procedures, and observation and inspection, as well as brainstorming