CPE Catalog & Events
Audit Risk Assessment in Plain English
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Online
2.00 Credits
Member Price: $79
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Overview of Audit Risk Assessment AICPA's clarified Risk Assessment Standards SAS 145 Assessing the Entity's Environment
2024 Tax Practice Ethical Challenges and Circular 230
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Online
2.00 Credits
Member Price: $79
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Circular 230 (IRS) rules for conducting a "best" tax practice How to avoid tax return preparation penalties Recent developments impacting today's tax practice Review of tax return preparer's registration rules Explanation of the revised AICPA Code of Professional Conduct Contingent fees
Analyzing Financial Statements
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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:Balance sheet analysisIncome statement analysisCash flow statement analysisClues in the notes and MD&AIndustry nuances
Fiduciary Taxation Part 4: Miscellaneous Topics & AMT 2024
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Online
2.00 Credits
Member Price: $89
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Review the Passive Activity Rules under IRC Sec. 469 as they apply to fiduciary entities The 65-day Rule and Election Under IRC Sec. 663(b) Special Rules for Specific Bequests under IRC Sec. 663(a) Alternative Minimum Tax for Trusts & Estates AMT Bracket Rates and Exemption for Fiduciary Entities Alternative Minimum Tax Spreadsheet Approach Using AMT Problem Example with Passive Activity Loss (PAL)
Surgent's Shades Of Gray - Practicing Before The Internal Revenue Service - Circular 230 -Current State
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Online
2.00 Credits
Member Price: $99
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Office of Professional Responsibility – Authority and Procedures Current status of the regulations governing tax practice before the IRS (Circular 230 Rev. 6/2014) In depth coverage of the various Due Diligence obligations of tax professionals Overview of other key Circular 230 provisions Practitioner responsibilities to their clients and to the Tax Administration System Best Practices for all tax professionals
Surgent's Taking Advantage of Installment Sales and Like-Kind Exchanges
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Online
4.00 Credits
Member Price: $159
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How does the IRC define an installment sale under Section 453? When can a taxpayer utilize the provisions of IRC Section 453? When should a taxpayer utilize the provisions of an installment sale and when should it be avoided How does the issue of a “dealer” vs. a “non-dealer” impact the use of the installment sale method How to report an installment sale when related parties are involved How to calculate an installment sale How has the Tax Cuts and Jobs Act impacted the use of the Installment Sale Method What is a like-kind exchange as defined by IRC Section 1031 When can a taxpayer utilize the provisions of IRC Section 1031 What types of real property are eligible for like-kind exchange treatment and what types are not What is “boot” and how does it impact the like-kind exchange deferral How to calculate a like-kind exchange including any taxable portion How has the Tax Cuts and Jobs Act impacted the use of like-kind exchanges
Controls to Secure the Growing Digital Footprint
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Online
4.00 Credits
Member Price: $149
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The major topics covered in this course include:Securing individual documentsProtecting information resident in the CloudSecuring data stored on or accessed by mobile devices
AICPA Audit Quality Update and Quality Management Standards
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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:Analysis of the AICPA's Enhancing Audit Quality InitiativeTrends in audit qualityLatest on the DOL's audit quality studyPeer review findings and practice tips for achieving high practice qualityAICPA's new SQMS - Overview, implementation considerations, timeline, and AICPA implementation resourcesPCAOB and IAASB quality management standards and the potential impact on AICPA standards
Payroll Essentials: The Payroll Cycle of Life
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Online
2.00 Credits
Member Price: $89
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The major topics covered in this class include:A general review of compensation and payroll taxes from a broad perspectiveA walk through of the payroll processExplanations and examples of payroll processing, payroll tax deposits, and payroll returnsResources, recommendations, and guidance on compensation, payroll and payroll related topics
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
2024 Fiduciary Accounting: Fundamentals & Rules
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Online
2.00 Credits
Member Price: $79
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Fundamentals of fiduciary accounting Uniform Principal and Income Act Mandatory and discretionary allocations and adjustments Address the trustees ability to override the fallback rules Review the contents of a proper set of trust accounting statements
Audit 306: Reviewing Workpapers - A Role in Quality Control
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Online
2.00 Credits
Member Price: $89
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The major topics covered in this course include:Documentation as a means of audit qualityResponsibilities of the workpaper reviewerAppropriate review notes at various phases of the engagement, including before and after audit report date and report releaseImportant tips for providing reviews notes that will promote an effective and efficient financial statement audit
Surgent's Critical Conversations
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Online
2.00 Credits
Member Price: $99
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High stakes conversations where the goal or outcome is paramount A Critical Conversation Worksheet to use as a tool Self-assessment of interpersonal approaches on a continuum from aggressive to silent The stories: mine and yours — are they the same? Contrast statements for ensuring a shared understanding Building confidence in conducting a Critical Conversation
Exchange Transactions vs. Contribution for NPOs
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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:Key changes from recent accounting standard updates affecting the determination of an exchange transaction versus a contributionEnhanced disclosure and reporting requirements for contributionsClarifications related whether a contribution is restricted or conditionalNew definitions related to barriers and right of return or right of release related to conditional contributionsOther important matters contained in ASU Nos. 2014-09 and 2018-08
Contract Accounting, Lease Accounting, and their Impact on Construction Contractors
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Online
1.50 Credits
Member Price: $94
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Contract accounting Revenue recognition Leases
Talk This Way - Communication Skills for the CPA
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Online
2.00 Credits
Member Price: $89
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The major topics covered in this course include:Pervasive best practices for effective communicationSpecific strategies for written materialsUnique considerations for verbal presentationsThe importance of recursive revisionTips for successPitfalls to avoid
Google Sheets for Accountants
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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:What is Google Sheets?Key Set Up Steps and AppsKey Strengths and WeaknessesGoogle Sheets vs. Microsoft ExcelGoogle Sheets VersionsQuick Start GuideThings You Can do in Google Sheets that You Can't Do in ExcelGoogle Sheets Add-OnsGoogle Sheets Help Resources
GASB 96 -SBITA, GASB 94 P3, and GASB 87 Leases (Year 2)
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Online
2.00 Credits
Member Price: $79
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Requirements of GASB 96, GASB 94, and GASB 87 Implementation of GASB 96, 94 and 87
2024 The AB5s of Employees and Independent Contractors
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Online
2.00 Credits
Member Price: $79
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Four ways to classify a worker IRS 20 Factors 20% Section 199A deduction Cost of misclassifying an employee Section 530 relief Game changing impact of the Dynamex case and AB5
Adobe Acrobat Tips for Working with PDF Files
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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:Review of all that Adobe Acrobat has to offerOrganizing your PDFs with bookmarks, links, file attachments and moreFormatting the presentation of PDFs with headers, footers and watermarksCreating and processing fillable formsProcessing documents for e-signatureTips for converting email messages, documents and spreadsheets into PDF formatCombining multiple PDF files into a single binder Utilizing the security features of Adobe Acrobat to protect document confidentiality