CPE Catalog & Events
Surgent's Guide to Calculating S Corporation Shareholder Stock and Loan Basis
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Online
2.00 Credits
Member Price: $99
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Introduction to Form 7203 Introduction to the calculation of stock basis Introduction to the calculation of loan basis Taxable and nontaxable S corporation distributions to shareholders The election to reduce basis by deductible losses and expenses before reducing basis by nondeductible expenses
Surgent's Use the Data Model to Build More Powerful PivotTables
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Online
2.00 Credits
Member Price: $99
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Creating a data model/Power Pivot Building PivotTables from multiple tables Creating Measures Using named sets
Partnership/LLC Taxation: Tax Basis Capital Accounts
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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:Discuss the impact of the Section 199A flow-through entities deduction on partnerships and their partnersThe meaning of a "tax basis capital account"How the financial accounting and tax capital accounts differ from one anotherDetermine a partner's share of the partnership's liabilitiesDistinguish "recourse" loans from "nonrecourse" loansWhat are "qualified nonrecourse financing" loans and how they affect partnersSection 704 "built-in gain or loss" rules and how they impact Schedule K-1 reportingSection 4655 "at risk" rules and how they impact Schedule K-1 reporting
Power BI - OLAP Formulas & More Time Intelligent Functions
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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:OLAP functions to create custom calculations on an Excel worksheetMeasures that help determine the date of your refreshed dataAdvanced time intelligent functions to create date-based measures
Fundamentals of Outbound US Rules of International Taxation 2024
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Online
4.00 Credits
Member Price: $159
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The US Taxing Jurisdiction Sourcing Rules Foreign Tax Credits Subpart F Global-Intangible Low-Taxed Income Passive Foreign Investment Companies IC-DISCs
Nuts & Bolts of Estate Planning: Practical Modeling 2024
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Online
4.00 Credits
Member Price: $159
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Modeling examples for the Qualified Personal Residence Trust (QPRT) Modeling example for the Grantor Retained Annuity Trust (GRAT) Modeling examples of Intentionally Defective Grantor Trust (IDGT ) with variations Modeling examples of Intentionally Defective Grantor Trust (IDGT ) with property tax issues How to build flexibility into strategies to respond to changing circumstances
Leadershift: Drive Results Through Ethical Performance Mgmnt
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Online
4.00 Credits
Member Price: $149
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The major topics that will be covered in this course include:How Inspirational leadership is the foundation that ethically drives results.Simplify the complex: Walk through the Results Model and discover practical how-to examples of execution.Hacks for getting great results with specific examples you can leverage in your business:The How: Empower your people to feel like an owner, managing difficult conversations well, leading with empathy and what that looks like, how it should feel, motivational coaching techniques to get your employee relationships back on track, and unleashing the power of appreciation and gratitude.The What: Powerful score-carding, transformational goal-setting conversations, and positive accountable follow- up.
Comprehensive Passive Activity Losses (PAL) 2024
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Online
8.00 Credits
Member Price: $299
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Overview of the four loss limitation rules and how the PAL rules interact with the other limitations Definition of a PAL including a detailed review of the 7 determining factors contained in the Treasury Regulations with a review of several recent court decisions that interpret this regulation Impact of PAL rules on real estate ownership Learn the six Nonshelterable Passive Activity (NOPA) rules that act as anti-abuse rules to the PAL rules Discuss how the PAL rules impact tax credits Discuss tax elections and planning techniques associated with PALs
Audit 301: Code of Professional Conduct - Key for Auditors
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Online
2.00 Credits
Member Price: $89
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The major topics covered in this course include:Overview of the Conceptual Framework approach to identify threats to principles of the Code of Professional ConductFamiliarity, self-interest, self-review and other independence threatsGeneral requirements and management responsibilities when performing both attest and non-attest services for the same clientSafeguards for common independence threats
2024 A Guide to Sampling - Part 1
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Online
2.00 Credits
Member Price: $79
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Sampling Monetary Unit Sampling
Driving Performance with Metrics
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Online
2.00 Credits
Member Price: $79
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Performance Metrics Budgets
SAS No. 122, AU 240, Consideration of Fraud in a Financial Statement Audit
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Online
3.00 Credits
Member Price: $99
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The importance of professional skepticism The dangers of making assumptions How to listen and understanding the answer to a question Why it is important to leave all of your expectations at home Anticipation and why it’s so dangerous Determining materiality The fraud triangle Thinking about, given a set of circumstances, how you would steal Management and the Tone At the Top
Achieving Balance in Work and Life - Part 2
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Online
4.00 Credits
Member Price: $129
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Why we get off balance and how to overcome those tendencies Methods that turbo charge motivation, health and happiness The power of culture and friends to affect our lives The importance of clear intention in order to effect change that lasts
ChatGPT and the ELI5 Approach for Accounting Professionals
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Online
2.00 Credits
Member Price: $89
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The major topics covered in this course include:Understanding the ELI5 Approach60 Variations of the ELI5 MethodApplication of the ELI5 Approach in AccountingELI5 Case StudiesStrategies for Implementing the ELI5 ApproachUsing ChatGPT to Enhance ELI5 CommunicationRole of Accountants in Leveraging the ELI5 Approach
Revenue: Special Implementation Guide-ASC Topic 606-10-55 2024
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Online
2.00 Credits
Member Price: $89
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FASB ASC 606, Revenue from Contracts with Customers All recently released updates to ASC Topic 606
Surgent's The Essential Multistate Tax Update
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Online
4.00 Credits
Member Price: $159
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Employees working in multiple states: Withholding issues (when to start and where to withhold) special issues depending on type of tax assessed in the state or locality Emerging sales tax topics: Elimination of the physical presence standard in determining nexus (Wayfair case); economic nexus for remote sellers; assisting remote sellers in determining a plan of action in states that enforce economic nexus Emerging compliance issues in the new sales tax economy Income Tax (and other forms of tax): Economic nexus (taxation without physical presence) Will states shift away from income tax and increase reliance on sales tax after Wayfair? Treatment of Tax Cuts and Jobs Act by the states: presence of intangible property; is P.L. 86-272 still valid? Pass-through problems: Nexus issues for interest owners Treatment of the 199A deduction for pass through entities by states: Withholding issues Practical considerations in dealing with multistate taxation: Dealing with state nexus questionnaires When to consider voluntary compliance: Responsibility of officers, members, partners, and shareholders; planning ideas and opportunities; updates on pending federal legislation relative to state tax
Excel - Create KPI Dashboards for Maximum Impact
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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:Dashboard design guidelinesSetting up a Data ModelCreating calculated fields and columnsCreating KPIsAdding a linked table to the data modelCreating PivotTables and PivotChartsAdding Power View visualizationsReviewing the completed dashboard
Audit 302: Planning Effective and Efficient Audits
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Online
2.00 Credits
Member Price: $89
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The major topics covered in this course include:Overview of the audit processLinking risk of material misstatement to the detailed audit planTailoring standard audit programs based on assessed riskEngagement team discussion agenda items and best practicesEvaluating the appropriateness of audit evidenceCommon efficiency considerations by audit area
Inventory Accounting GAAP, Software and Variance Recognition
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Online
2.00 Credits
Member Price: $79
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Inventory accounting GAAP Methods for dealing with variances
Ethics: Giving Thanks - How to Master the Art of Gratitude
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Online
2.00 Credits
Member Price: $89
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We'll explore what gratitude is and how expressions of it can vary from culture to culture. We'll also unpack several ways you can regularly say "thank you" to valued clients and colleagues, and we'll examine methods for evaluating gratitude in prospective and current employees.