CPE Catalog & Events
Surgent's S Corporation Core Tax Issues From Formation Through Liquidation
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Online
8.00 Credits
Member Price: $279
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What exactly is terminating S corporations, including recent rulings Schedules K-2 and K-3 reporting requirements and filing exceptions Form 7203, S Corporation Shareholder Stock and Debt Basis Limitations Shareholder changes Living Trust and causes S termination LLCs electing S status, changing agreement could terminate election Inherited a new client with reporting errors? What are my options? Debt vs. equity and §385; Federal Express battled and won, how do we? Are we to expect SECA tax on pass-through entities? Shareholders losing “substance over form” argument Basis neither increased by phantom income, nor reduced by non-deducted pass-through losses Can I accrue expenses payable to a shareholder? Sure, but can I deduct them? How §179 limitations affect S corp. basis Comparison of liquidation of a C corporation vs. the liquidation of an S corporation Did not timely file Form 2553? A simple method to correct Is there a “flexible standard of law” in regard to closely held entities?
Financial Decisions that Led Two Businessmen to Prison
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Online
2.00 Credits
Member Price: $89
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The major topics covered in this class include:Career choicesEthical dilemmasJudicial proceedingsMitigation strategiesCreating tools to help make better decisionsAtonement and reconciliation
Awful Ethical Dilemmas - Bringing it to Life, featuring J. Michael Inzina and Don Minges
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Online
1.00 Credits
Member Price: $39
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Following the letter of the Code versus following the spirit of the Code Preparing for conflicts of interest Document your analysis of the situations Five (5) case study examples
Navigating Difficult Conversations with Coworkers
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Online
1.00 Credits
Member Price: $39
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Communication Negotiation Conflict Persuasion Management Leadership
Performance Targets That Deliver Results Without Burnout
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Online
1.00 Credits
Member Price: $39
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Performance target design Target testing
Surgent's Controllership Skills Update: Mergers, Acquisitions, and Alliances
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Online
2.00 Credits
Member Price: $99
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Recent trends: M&A activity; contributing factors/reasons for current levels; examples of recent transactions; IPOs (Initial Public Offering) and SPACs (Special-Purpose Acquisition Company); strategic spin-offs/splits; internal venture capital activities; incubators Expanded role of financial professionals: establishing strategy; valuation techniques; execution plan; due diligence; sources of industry information; goodwill; post-completion evaluations Negotiations: Improving your communication skills; establishing an environment for success; list of dos and don’ts Alliances and outsourcing: steps to forming an alliance; examples of recent alliances; determining if outsourcing (short and long-term) is correct for your organization; steps to improve results
Surgent's Guide to Partner Capital Account Reporting
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Online
2.00 Credits
Member Price: $99
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How a partner’s outside basis and capital account differ Reconciling Schedule M-2 Form 1065 with Partnership K-1 Schedule L IRS requirement to report partner tax basis on the transactional approach Implications if a capital account is negative Deficit restoration accounts and qualified income offsets Modified outside basis method and modified previously taxed capital method Determining a partner’s beginning capital account Beginning capital account for partnerships and partners consistently reporting on the tax basis The two types of adjustments under 754 and how 743 and 734 require different capital account presentations
Critical Thinking Masterclass
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Online
2.00 Credits
Member Price: $89
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The major topics that will be covered in this class include:Cognitive biasConducting a "thinking audit"MetathinkingProfessional skepticismDecision mappingHabit replacementEmotional intelligenceMemory enhancement
Excel - Working with Text, Date & Time Functions & Formulas
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Online
2.00 Credits
Member Price: $89
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The major topics that will be covered in this class include:Using Text functions to join and separate text entriesInserting Text functions to work with imported dataPerform date and time calculations with the Date & Time functions
How SAS Nos. 134-145 Improve Risk-Based Audits
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Online
4.00 Credits
Member Price: $149
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The major topics that will be covered in this class include:Key changes to audit report elements intended to improve the understandability of the nature and results of financial statement auditsEnhanced required by-product communications with management and those charged with governance to promote more reliable financial statementsClarifications related to obtaining sufficient and appropriate audit evidence, including significant unusual transactions, related parties, going concern uncertainty, and accounting estimatesNew definitions and requirements related to identifying and evaluating risks of material misstatementOther important matters contained in SAS Nos. 134-145
Accounting Industry Update 2024
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Online
8.00 Credits
Member Price: $299
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FASB Technical Agenda and upcoming changes ASUs Implementation dates and methods Audit quality initiatives Changes to AICPA auditing standards; and PCAOB standards
Basic Staff Tax Training: Individual 2024
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Online
8.00 Credits
Member Price: $299
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Emphasize form 1040 and the accompanying reporting schedules for a basic individual income tax return Identify and be able to implement basic individual income tax planning ideas for clients Familiarity with several source documents utilized in the preparation of an individual income tax return Identify common errors made in the preparation of an individual income tax return and understand how to avoid the errors in the future
Taxation of Real Estate Partnerships
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Online
8.00 Credits
Member Price: $299
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Independence and Conflicts of Interest
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Online
1.00 Credits
Member Price: $55
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The major topics covered in this class include:AICPA Code of Conduct: Independence, Conflicts of Interest, Case Study: OlympusCase Study: Buca di Beppo
Audit 107: Auditing Cash - Applying Basic Audit Skills
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Online
2.00 Credits
Member Price: $89
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The major topics covered in this course include:Typical audit risks and special considerations related to cash and cash equivalentsDesigning a detailed audit plan, linking assessed risk to planned proceduresPerforming typical audit procedures associated with auditing cash and cash equivalentsCase study related to auditing cash and cash equivalents, including identifying and evaluating a misappropriation of cashIdentifying how to obtain evidence through inquiry of the client
The Best Individual Income Tax Update Course by Surgent
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Online
8.00 Credits
Member Price: $299
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Comprehensive coverage of the Inflation Reduction Act, including: The Clean Vehicle Credit, Credit for Previously Owned Clean Vehicles, Credit for Qualified Commercial Clean Vehicles, Residential Clean Energy Credit, Energy Efficient Home Improvement Credit, and Premium Tax Credit Comprehensive coverage of the SECURE 2.0 Act, including: Expanding Enrollment in Retirement Plans, Increase in Age for Required Beginning Date for Mandatory Distributions, and New Exceptions to Penalty-Free Withdrawal from Retirement Plans Timely coverage of breaking tax legislation New Form 1099-K reporting requirements Detailed analysis and examples of Sale of Passthrough Entity Interest and Net Investment Income Tax Residency and Domicile Selling a principal residence, including tax planning strategies Real Estate professional requirements Virtual currency, including recent developments regarding NFTs Review of pertinent cases and rulings affecting taxpayers Practice aids, including all the numbers applicable for the current year -- inflation-adjusted amounts, mileage rates, retirement contributions, and more Advanced practice, reporting, and other issues intertwined with advanced planning and discussion ideas
Be the Sun, Not the Salt, featuring Harry Cohen and John Daly
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Online
1.00 Credits
Member Price: $39
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What is the Heliotropic Effect? Be the Six Sun Pearls. Today is a good day to do good Be the bright spot in the room Be your own sun Do the next right thing Pet peeves bite Knowing isn't doing
Social Media: The Bare Necessities
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Online
1.00 Credits
Member Price: $39
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Communication Social Media Marketing Publicity Public Relations Business Strategy
Common Audit and Financial Reporting Deficiencies in State and Local Governments
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Online
2.00 Credits
Member Price: $79
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Financial Statement Preparation Common Mistakes made in Preparing Financial Statements GASB Financial Statement Preparation Standards
Will Your Ethics Be Burned by Burnout?
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Online
2.00 Credits
Member Price: $89
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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