CPE Catalog & Events
Surgent's The Art of Delegation: Strategies for Improving Your Skills
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Online
2.00 Credits
Member Price: $99
What is delegation? Why is delegation important? When and to whom should tasks be assigned? How can you delegate effectively? How do you deal with problems and issues when they arise?
Global Internal Audit Standards (GIAS) Domain IV - Part 1
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Online
2.40 Credits
Member Price: $109
Internal Audit GIAS Standards Institute of Internal Auditors Accounting Auditing
Financial & Tax Accounting for S Corporations
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Online
4.00 Credits
Member Price: $159
Review of the AICPA "small&" GAAP rules The impact of the entity's tax status history on its financial accounting Deferred tax accounting for S corporations Required S status financial accounting disclosures Financial accounting impact of the C to S election and the S to C election The relationship of financial accounting and the Form 1120S Financial and tax accounting for the S corporation shareholder equity account Financial vs. tax accounting for loans to and from S corporations and their shareholders
Synchronize Your Files to the Cloud with SharePoint -Updated
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Online
2.00 Credits
Member Price: $89
The major topics covered in this course include:Overview of the OneDrive Sync app functionalityStep-by-step review and demonstration of how to deploy this appInstalling the Sync app on your local devicesConfiguring the files and folders to synchronize toy your local deviceManage the locally stored filesBest practice tips for using the Sync app and avoiding common mistakes
Auditing digital assets: Entity's use of a service organization
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Online
1.00 Credits
Member Price: $75
Understanding the entity and its environment and the service organizations role related to digital assets SOC 1r and SOC 2r reports as sufficient appropriate evidence Risks and challenges associated with performing audit procedures involving service organizations.
When Leadership Fails
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Online
2.00 Credits
Member Price: $109
Who’s responsible The importance of policies and procedures The development, implementation and monitoring of internal controls There is no excuse Who steals The Tone At the Top and the Big Monkey Theory
Topic 842: FASB's Lease Accounting Standard Update
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Online
2.00 Credits
Member Price: $109
What is a lease? Recognition and measurement of lease assets and liabilities Impact on lessors and lessees Disclosures and transition rules Effective dates
Hot Topics Audit & Attest Update
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Online
2.00 Credits
Member Price: $89
The major topics that will be covered in this course include:Recent quality improvements to the SASs and SSARsOther matters that should be on your radar
The Controllership Series - The Controller's Role in Pro Forma Financial Statements
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Online
1.00 Credits
Member Price: $59
Accounting Finance
Global Internal Audit Standards (GIAS) Domain IV - Part 2
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Online
2.00 Credits
Member Price: $109
Internal audit Standards GIAS Accounting Auditing
Preparing to be a Forensic Accountant - Cloud Forensics
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Online
1.40 Credits
Member Price: $79
Forensic Accounting Accounting Auditing Finance
Are You Qualified? The Ethics of Practice Development and Skill Enhancement
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Online
2.00 Credits
Member Price: $109
The Catch-22 of Practice Development and Skill Enhancement The Ethics of Education and Experience Requirements Examples of Skill-Expansion Resources Practice- and Skill-Expansion Cases to Consider Conclusion
Partnerships: How to Calculate Partner Basis
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Online
2.00 Credits
Member Price: $109
Calculation of basis when the entity is formed, including the impact of contributed property How to calculate partnership tax basis capital accounts Explains the use of both "inside" and "outside" basis determination Clarifies the how partnership debt impacts tax basis Discusses how distributions affect basis Explains how basis is impacted by sale and/or liquidation of the partnership interest Comprehensive examples to illustrate the mechanics of the basis determination process
Nonprofit Internal Control - Practical Insights into Mitigating Financial Reporting, Compliance and Other Risks
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Online
4.00 Credits
Member Price: $159
Recognizing the importance of each of the key components of a sound system of internal controls over financial reporting, regardless of a nonprofit entity's nature, size or complexity Understanding the critical role of information technology (IT) general and application controls to reliable financial reporting, even in less-complex IT environments Exercise in documenting an understanding of the design of internal controls for common classes of transactions for nonprofit entities Identifying and evaluating the sufficiency of key controls to satisfy control objectives Understanding the importance of verifying whether an understanding of the design of internal controls has actually been "implemented", and how to exactly go about doing that
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 Recently issued ASUs covering common control leases, crypto assets (e.g., cryptocurrency), and income tax disclosures Statement on Quality Management Standards: SQMS 1, SQMS 2, and SQMS 3 Post-Implementation Review Report for revenue recognition under ASC 606 and best practices in applying ASC 606 Fraud case studies Recently issued SASs and other AICPA activity Recently issued PCAOB standards and SEC rulemaking activities Other important A&A practice matters
The Best S Corporation, Limited Liability, and Partnership Update Course by Surgent
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Online
8.00 Credits
Member Price: $299
Congressional Budget Reconciliation Process - explore how this powerful legislative tool allows Congress to fast track tax law changes and how it could be used to enact significant tax reforms in the current political climate President Trump's tax proposals - review key components of President Trump's tax agenda, including a tip income exemption, overtime pay relief, Social Security tax exemption, auto loan interest deductibility, SALT deduction modifications, a lower corporate tax rate, restoration of 100% bonus depreciation, immediate R&D expensing, and permanent extension of select TCJA provisions Potential expiration of select TCJA provisions - understand the implications for taxpayers as key provisions of the TCJA approach sunset dates Tariff policy and implementation - analyze the use of tariffs as a fiscal and trade policy tool Principles and considerations for nonresident withholding, composite payments, and passthrough entity taxes Partnership Distributions, Form 7217, and S Corporation Redemptions Thinking beyond §163(j) -- Interest Allocation Rules, Original Issue Discount, Applicable High Yield Discount Obligations, Convertible Corporate Debt Instruments, and Debt-Financed Distributions Timely coverage of breaking tax legislation Selected Practice and Reporting Issues: What’s new? A review of recent cases and tax law changes and IRS guidance affecting S corporations, partnerships, limited liability companies, and limited liability partnerships Form 1099-K reporting requirements Bonus depreciation Section 174 Research & Experimental Expenditures -- guidance under Notice 2023-63 and Notice 2024-12 Decentralized Autonomous Organizations (DAOs)
Ethics of AI: A CPA's Guide
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Online
2.00 Credits
Member Price: $89
The major subjects that will be covered in this course include:A primer on AI technology applications in the accounting professionEthical dilemmas that originate from the use of AI by CPAsPractical guidelines for using AI technology ethicallyStep by step guide for creating an AI usage policy for your organizationReview of a variety of reference materials to assist you in using AI ethically
Is Activity-Based Costing the Right Tool for Your Organization?
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Online
2.00 Credits
Member Price: $109
ABC versus traditional costing First-stage allocation Determining predetermined overhead rates Second-stage allocation Activity-based reporting Activity-based management
Donating Cryptocurrency and Avoiding Traps for the Unwary
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Online
2.00 Credits
Member Price: $89
The major topics that will be covered in this course include:Intro to digital assetsDifferences between cryptocurrency and non-fungible tokens (NFTs)IRS Notice 2014-12Tax implications of contributing digital assetsGift tax rules for donating, gifting or bequeathing cryptocurrency and NFTs.Substantiating charitable contributions of digital assetsTraps for the unwary.
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.