CPE Catalog & Events
S Corporations: Allocation of Results 2024
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Online
2.00 Credits
Member Price: $89
The general approach to the allocation of S corporation tax results to the shareholders Separately stated and non-separately stated items determination and consequences Allocation complications and related tax consequences when the stock of the S corporation is sold Special allocation rules when new stock is issued or outstanding stock is redeemed Allocation of taxable income when the S corporation election is terminated mid-year Tax compliance responsibilities related to a mid-year termination of the S corporation status
Corporate Finance Competency: Three Basic Tool Categories 2024
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Online
4.00 Credits
Member Price: $159
Financial statement analysis Integrated strategic and financial planning Action-oriented business metrics Activity-based management Five cases
Lease Implementation for Private Entities 2024
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Online
4.00 Credits
Member Price: $159
Analysis of requirements for lease accounting under ASC 842, including detailed schedules showing journal entries and computations Analysis of internal control and fraud risk aspects Identification of high-risk areas of lease accounting and reporting Suggested audit and review procedures for identified risks
Power BI - Analyze Your Data With Excel Pivot Tables
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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 PivotChartsThis course is #3 in the Microsoft Power BI series of webinars. Click button below to see suggested viewing order. View Series Sequence
Retirement Distributions: Planning Options 2024
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Online
8.00 Credits
Member Price: $299
Roth IRA: The right choice? Income tax treatment of distributions from retirement plans of all types Laws, regulations and IRS rulings concerning plan distributions Avoiding penalty on distributions that happen too early or too late Beneficiary choices - eligible or not? Self-directed IRA investment problems
World Class Cost Accounting: A Practical Application 2024
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Online
8.00 Credits
Member Price: $299
Tracing direct costs to products Substantially reduce MFG overhead Embed ABC in MFG cost systems
Audit 405: Designing Internal Controls for Smaller Entities
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Online
2.00 Credits
Member Price: $89
The major topics covered in this course include:Evolution of internal control conceptsRevamped 2013 COSO Internal Control - Integrated FrameworkDesigning an adequate 'umbrella' of internal controls over financial reporting to prevent, or detect and correct, material misstatement due to fraud or errorSpecific internal control considerations and sample documentation for smaller entitiesAdditional responsibilities for the audits in accordance with the Sarbanes-Oxley Act, Government Auditing Standards and Single Audit Act requirements
Improving Excel Productivity with AI 2024
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Online
1.00 Credits
Member Price: $49
Using ChatGPT to write Excel formulas Using Excel for Web's built-in AI capabilities VBA Workbook coding
Ask Me No Questions and I Will Tell You No Lies - The Art of Interviewing & Interrogation
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Online
3.00 Credits
Member Price: $99
Defining an interview Why we choose to believe or not believe someone Types of individuals you will be talking with Why people lie Types of liars Unsharable needs Verbal and nonverbal clues How to listen Obtaining a confession
Strategies for Guiding Clients Through Challenging Situations: Tax Insights
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Online
8.00 Credits
Member Price: $225
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.
S Corporations: Built-in Gain Tax 2024
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Online
2.00 Credits
Member Price: $89
Identification of facts that could cause the imposition of the built-in gain tax The calculation of the tax on "net recognized built-in gain" during the "recognition period" The meaning of "current mandatory double tax" The aggregate limitation based on "net unrealized built-in gain" The limitation based on the "gain" that existed at conversion The importance of valuation analysis at conversion The taxable income limitation Using existing corporate net operating losses and tax credits Tax planning ideas and strategies to minimize or avoid the tax on the built-in gain
Forensic Accounting: When The Office Is A Crime Scene
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Online
4.00 Credits
Member Price: $149
The major topics covered in this class include:A step-by-step process from the initial client phone call to you writing a report of your findings for any civil or criminal actions that may be pursuedHow to advise your client in approaching an allegation of embezzlementWhat pitfalls may arise in finding the truthThe best practices to ensure that the evidence is preserved properly for potential civil or criminal actions
A Review of the Uniform Guidance Requirements
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Online
2.00 Credits
Member Price: $89
The major topics that will be covered in this class include:Key auditor requirements in a Single AuditEnhanced required reporting requirement in Single Audit related to internal control and complianceClarifications and examples of how to properly determine major federal programsKey definitions related to Single AuditOther important matters contained in the Uniform Guidance
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
Surgent's Government and Nonprofit Frauds and Controls to Stop Them
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Online
4.00 Credits
Member Price: $159
Examine real-world misappropriations of cash, check frauds, vendor scams, credit card abuse, grant frauds, benefit schemes, inventory thefts, and payroll frauds Consider and develop controls to stop fraud Tailor controls to the size and fit of the government or nonprofit
Walkin', Talkin', Lookin' & Listenin' - Or Things Most of Us Don't Do Well
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Online
2.00 Credits
Member Price: $79
The importance of making yourself available How to start a conversation and what to NOT talk about The art of how to listen When you don’t understand what they just said Don’t fool by equivocations when they respond to a question Materiality and perception
Mastering Charitable Remainder Trusts and Form 5227Compliance
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Online
2.00 Credits
Member Price: $79
Introduction to Charitable Remainder Trusts (CRTs) Types of CRTs and their Benefits Formation and Funding of CRTs Identifying Suitable Candidates for CRTs Understanding Form 5227: An Overview Line-by-Line Breakdown of Form 5227 Reporting Trust Assets and Income Distributions and Charitable Beneficiaries Compliance Updates and Recent Changes to Form 5227 Best Practices for Accurate Completion and Filing
2024 A Guide to Sampling - Part 1
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Online
2.00 Credits
Member Price: $79
Sampling Monetary Unit Sampling
Audit 406: Auditing Revenue Recognition - Common Risks
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Online
2.00 Credits
Member Price: $89
The major topics covered in this course include:Generally accepted accounting principles related to sales, including the newest revenue recognition model of Topic 606Common revenue recognition fraud schemes and potential audit responsesAudit responses to significant risks requiring special audit consideration related to revenue recognition
Entertainment, Meals & Travel Expenses: Review and Update
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Online
2.00 Credits
Member Price: $89
The major topics that will be covered in this class include:Definition of what qualifies as an entertainment expenseStrategies to deduct business entertainment expensesDeductibility of mealsSituations not subject to the 50% meals and entertainment reductionHow to handle automobile issues related to employer-provided parkingProper accounting for deductible vs. non-deductible expendituresThe four steps to analyze business expensesThe latest federal legislation, cases and rulings