CPE Catalog & Events
Surgent's Required Minimum Distributions: Compliance and Planning
-
Online
4.00 Credits
Member Price: $159
See more dates
Minimum distribution requirement changes by the SECURE Act 2.0 Latest guidance issued by the IRS related to required minimum distributions The calculation of required minimum distributions using the Uniform Life Table Required minimum distributions from multiple accounts New §401(k) rules of SECURE Act 2.0 Inherited employer retirement accounts and IRAs: Changes to spousal and non-spousal beneficiary distribution options and stretch IRAs under the SECURE Act Required minimum distributions in the year of death Roth conversions for estate planning and avoiding required minimum distributions Timing of distributions for maximum tax-free compounding Section 529 rollovers to Roth accounts under SECURE Act 2.0 Qualified charitable distributions from IRAs and the relationship between deductible IRAs and QCDs under the new anti-abuse rules. Includes SECURE Act 2.0 rollovers to CRUTs and CRATs Taxation of distributions Penalties for missed required minimum distributions and reasonable cause for abatement of penalties. Includes SECURE Act 2.0 changes
A Culture of Regulatory Ethics: A Competitive Advantage
-
Online
4.00 Credits
Member Price: $149
See more dates
The major topics that will be covered in this class include:Does it pay for a company to have strong ethics?Can you measure the financial impact of ethics?Does ethics make a difference in financial performance?Can ethics be used as a competitive advantage?What sets the CPA designation apart?AICPA Code of Professional Conduct & the Conceptual Framework ApproachEthics as a marketing toolPersonalizing your Code of EthicsFour building blocks of ethical cultureWhat influences employee behavior?Ethical researchBuilding trust in organizationsMaintaining objectivity in difficult situations
COSO's Internal Control Framework Essentials
-
Online
4.00 Credits
Member Price: $213
See more dates
Components and principles of internal control Concepts associated with the COSO framework Management responsibilities versus auditor responsibilities Common significant accounting processes Tools and techniques used for internal control documentation
Preparation, Compilation, and Review Engagements: Update and Review
-
Online
4.00 Credits
Member Price: $213
See more dates
Overview of preparation, compilation, and review guidance Accounting and reporting issues Current practice issues Common deficiencies in peer reviews Current and future standard setting projects
Forensic Accounting: Fraud Investigations
-
Online
8.00 Credits
Member Price: $332
See more dates
Evidence in the investigative process Tools used in forensic investigations Conducting interviews Forensic accounting reports Expert witness testimony
How Changes in Business Methods Affects Internal Control
-
Online
8.00 Credits
Member Price: $239
See more dates
The major topics covered in this class include:How is business changing.What is driving the change and how long will it last.How specifically is an organizations control system important.What steps are needed to “keep up” with the upheaval.
QuickBooks ONLINE - Monthly Closeouts and Year-End Cleanups
-
Online
2.00 Credits
Member Price: $89
See more dates
The major topics that will be covered in this class include:The beginning steps to evaluate, close out and clean up QuickBooks Online files monthly and at year-end for accurate reporting and tax return preparation. Learn why substantiating the numbers in QuickBooks Online on both the Profit & Loss Statement, as well as the Balance Sheet can ensure an accurate tax return that will stand up against an IRS audit.
How to Make Difficult People Disappear...Without Going to Jail
-
Online
1.00 Credits
Member Price: $39
See more dates
Team dynamics Influence Organizational behavior Leadership
Preparing for & Conducting Discharge Meetings
-
Online
1.00 Credits
Member Price: $39
See more dates
Issues to be evaluated pre-discharge. Off-site/off work-misconduct. Pre-discharge interviews Resignations Discharge meetings Exit Interviews Reference checks
Surgent's Lessons Learned From Recent Accounting Malpractice Actions
-
Online
2.00 Credits
Member Price: $119
See more dates
Common instances of accounting malpractice Current claim trends Frequent defenses to claims Statute of limitations Damages Claims by practice area
Surgent's Understanding S Corporation Taxation: Shareholder Basis, AAA, and Retained Earnings
-
Online
2.00 Credits
Member Price: $99
See more dates
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
See more dates
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
See more dates
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
See more dates
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
See more dates
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
See more dates
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
See more dates
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
See more dates
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
See more dates
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
See more dates
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