CPE Catalog & Events
How AI Is Automating Internal Control
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Online
4.00 Credits
Member Price: $149
The major topics covered in this class include:An explanation of Artificial Intelligence (AI).Specific ways AI is replacing human cognition. What is on the internal control horizon related to AI and other technologies.
The Bottom Line on the New Lease Accounting Requirements
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Online
4.00 Credits
Member Price: $213
Lease classification Amortization of the leased asset Derecognition of the underlying asset Recognition of lease receivables Lease modifications Sale and leaseback transactions
Surgent's Annual Accounting and Auditing Update
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Online
8.00 Credits
Member Price: $299
Recently issued FASB Accounting Standards Updates, PCC Update and items on the FASB’s Technical Agenda Leases – Topic 842 ASC 326: CECL Review of SAS 142 – Focus on Audit Evidence Recently issued SASs and other AICPA activity SSARS No. 25 and other recently issued SSARS Detailed review of SAS 145 Other important A&A practice matters
Surgent's The Complete Guide to Payroll Taxes and 1099 Issues
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Online
8.00 Credits
Member Price: $279
Payroll tax requirements for wages, including wages subject to the .9 percent tax, employee benefits and reimbursements, nonqualified deferred compensation, stock options, and tips Fringe benefits issues, such as health insurance, life insurance, cafeteria plan benefits, accountable and non-accountable plans, standard mileage rates, and per diem rates Special issues -- Using a common paymaster, how to file W-2s after a takeover, merger, or acquisition, and state and local tax withholding Statutory employees, independent contractors, and possible changes to §530 relief Penalties -- Who is a responsible person? Expenses and gross-up calculations Pension issues and payroll taxes including SIMPLE plans, and §401(k) and pension distributions The Electronic Federal Tax Payment System (EFTPS) Forms I-9, W-9, W-2, 1099, 1099-NEC, SS-8, and 940 Understanding payroll tax responsibilities in the gig economy
Tax Fundamentals of LLCs and Partnerships - Tax Staff Essentials
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Online
8.00 Credits
Member Price: $332
Basic tax structure of partnerships and LLCs Electing to be taxed as a partnership: "Check-the-box" rules Partnership distributions Compensatory payments to partners At-risk and passive activity limits Profit and loss allocations: general rules and restrictions
Walter Haig's AICPA Auditing Standards Update
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Online
8.00 Credits
Member Price: $239
The major topics that will be covered in this class include:AICPA auditing standards issued during the 18-month period prior to the program that impact audits of Small- and Medium- sized entities (SMEs)The new SAS 145 risk assessment requirementsThe new SAS 134 as amended audit reportsHow to fulfill responsibility to detect fraud under AU-C Section 240How to help clients design, implement and maintain their internal controlsTroublesome areas in the audits of Small- and Medium-sized Entities (SMEs) as identified in peer reviews and litigationHow to perform profitable audits of Small- and medium-Sized Entities (SMEs)
Case Study Ethics for Today's Accountant
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Online
1.00 Credits
Member Price: $55
The major topics covered in this class include:How to apply ethical guidance to scenarios accounting professionals may encounter in public practiceBest ethical standards to integrateAnalyze and apply the AICPA Code of Professional Conduct
Excel - Functions and Formula Shootout
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Online
2.00 Credits
Member Price: $89
The major topics that will be covered in this class include:Review of formula creation best practicesDemonstration of various Excel functions to enhance calculationsUsing Excel functions to perform advanced calculations
Imagining a World Without Non-Competes
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Online
1.00 Credits
Member Price: $39
Federal non-compete law State non-compete law
Excel for Accounting Professionals Session 8: Dynamic Headers, Mapping Tables and Error Check
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Online
2.00 Credits
Member Price: $118
Let's End Business Ethics
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Online
2.00 Credits
Member Price: $79
Ethics defined Are there business ethics? How to identify ethical issues Deciphering your ethical code Why ethical behavior is good for your business How to make ethical decisions
Surgent's Auto and Energy-Related Tax Credits
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Online
2.00 Credits
Member Price: $99
How a purchaser of an energy-efficient clean vehicle claims a credit The energy efficient home improvement credit The Residential Clean Energy Credit The clean vehicle credit The previously owned clean vehicle credit The qualified commercial clean vehicle credit Transfers of credits to an unrelated transferee Seller report information for buyers of new and previously owned clean vehicle credits Registering a dealer for dealer reporting and Clean Vehicle Tax Credit transfers
Surgent's Taking Advantage of Like-Kind Exchanges
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Online
2.00 Credits
Member Price: $99
Understanding the history of IRC Sec 1031 Who does and does not qualify for utilizing the like-kind provisions Which properties do and do not qualify for like-kind exchanges The differences between a “dealer” and a “non-dealer” regarding like-kind exchanges How to complete a like-kind exchange The different types of like-kind exchanges The definition of “boot” and how it applies to like-kind exchanges Rules concerning Revenue Ruling 72-456, and Form 8824
Surgent's Working Remotely: Best Practices, Challenges, and Opportunities
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Online
2.00 Credits
Member Price: $99
Technology and workstation arrangements Maximizing productivity Establishing procedures that can be implemented throughout the organization Understanding the relationship between remote work and employee retention Effective communication strategies for staying connected with colleagues and clients The productivity challenges unique to working from home Time management The importance of distinguishing between the “home office” and “home” Data privacy concerns Other ethical considerations that arise when working from home
2024 Annual Update for Governments and Not-for-Profits
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Online
8.00 Credits
Member Price: $225
Compensated Absences Financial Reporting Model 2024 Compliance Supplement Yellow Book Quality Management
Owning an Electric Vehicle: Costs and Considerations
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Online
2.00 Credits
Member Price: $89
The major topics that will be covered in this class include:Understand how gas, electric and hybrid vehicles differVehicle typesKnow the costs to purchase, maintain, and charge electric vehiclesAnticipate start-up costs for charging an EV at your business or homeUnderstand charger types and when to use or install each oneOvercoming "range anxiety"
Corporate Income Tax Return Fundamentals Part 2 2024
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Online
4.00 Credits
Member Price: $159
Uniform capitalization rules, overview Minor discussion on depreciation: capitalization, gain, loss and recapture Carrybacks, carryforwards and credit Case Study and presentation in return Mergers and Acquisitions impact on the return
Fundamentals of Inbound US Rules of International Taxation 2024
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Online
4.00 Credits
Member Price: $159
Withholding on dividends, interest, rents, royalties, and compensation Withholding rules on foreign investment in US Real Estate 163(j) and Base Erosion Anti-abuse Tax restrictions on repatriation Foreign Persons with a US Trade or Business Taking advantage of tax treaties Tax-Advantaged Transfer Pricing IRS Audit Tools for Foreign-Owned Corporations
Excel - Using PivotTables for Data Analysis
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Online
4.00 Credits
Member Price: $149
The major topics that will be covered in this class include:The advantages of PivotTable for Data AnalysisStep-by-Step PivotTable creationCreating PivotCharts
Comprehensive Pass-Through Owners' Basis and Distribution Rules 2024
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Online
8.00 Credits
Member Price: $299
Understand the four loss limitation rules applied on the owner's individual income tax return (i.e., basis, at-risk, passive, and excess business loss limitations) Determine how to calculate an owners' initial tax basis of his pass-through entity Learn how to correctly make annual adjustments to a pass-through owners' tax basis Identify what constitutes a debt basis for an S corporation shareholder Learn the tax ramifications of repaying loans to S corporation shareholders