CPE Catalog & Events
Interpreting the New Revenue Recognition Standard: What All CPAs Need to Know
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Online
4.00 Credits
Member Price: $213
5-step process for recognizing revenue
Common Financial Statement Disclosures
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Online
2.00 Credits
Member Price: $89
The major topics covered in this class include:General disclosures about the entity and its environmentCommon critical information useful to financial statement readers for making economic decisionsExplain results of operations through information that supplements the face financial statements
Online Fraud Aimed at Individuals That Can Affect a Company
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Online
2.00 Credits
Member Price: $89
The major topics covered in this course include:Types of fraud that targets individualsHow organizations can work to reduce risk for workers
Ethical Responsibilities for CPAs: Ethics 2024
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Online
4.00 Credits
Member Price: $159
Ethical Responsibilities for CPAs The AICPA Code of Professional Conduct PCAOB Ethical Standards The Sarbanes Oxley Act The Foreign Corrupt Practices Act Circular 230 for Tax Practitioners The Dodd-Frank Banking Reform Act
Taxation of the Construction Contractor 2024
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Online
4.00 Credits
Member Price: $159
Walkthrough of accounting methods and relevant elections under IRC 460 Illustrative examples and analysis Review of pertinent cases and revenue rulings Update of other IRS activity, including recent Tax Reform
Enterprise-Wide Risk Management in Accounting and Finance
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Online
4.00 Credits
Member Price: $149
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.
Federal Tax Update: Individual Form 1040 2024
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Online
8.00 Credits
Member Price: $299
Review of recent federal legislation and administrative rulings Review of recent modifications to tax forms Review of small business tax law and administrative update changes Review of retirement plan changes Overall review of tax practice and procedures
Financial Accounting Standards: A Comprehensive Review-Part 2 2024
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Online
8.00 Credits
Member Price: $299
Application of professional judgment Codification, GAAP and the GAAP hierarchy Recent changes in financial statement presentation Hot Topics in financial reporting & accounting
Audit 403: Fraud Trends - Applying Real-Life Lessons
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Online
2.00 Credits
Member Price: $89
The major topics covered in this course include:Fraud trends per the most recent Association of Certified Fraud Examiners (ACFE) Annual Report on Fraud and AbuseReal-life examples of fraud in nonpublic entity and nonprofit environments.Cyber-security risks of fraud
Yellow Book: Application of GAGAS Principles
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Online
5.50 Credits
Member Price: $213
Foundation and principles for the use and application of generally accepted government auditing standards (GAGAS) General requirements for complying with the Yellow Book Ethics, independence, and professional judgment Competence and continuing professional education Quality control and peer review
Aligning Analytics to COSO's Fraud Risk Management Principles
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Online
1.00 Credits
Member Price: $39
COSO Fraud Risk Management Guide Aligning data analytics considerations to an effective fraud risk management program How to implement and sustain an effective forensic data analytics program as part of an effective fraud risk management and compliance program
How-To Guide to Fraud Investigations
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Online
2.00 Credits
Member Price: $89
The major topics covered in this class include:Typical asset misappropriation schemes and how they are carried outRed flags of asset misappropriation schemesData analysis, including financial ratios that may identify irregularitiesAnalyzing financial statements for fraud investigationsIn-depth asset misappropriation case study
Individual Income and Tax Compliance Annual Update
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Online
4.00 Credits
Member Price: $213
IRS administrative issues, compliance, and new forms U.S. Tax Court cases Legislative updates
Revenue: Miscellaneous Topics 2024
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Online
2.00 Credits
Member Price: $89
FASB ASC 606, Revenue from Contracts with Customers FASB ASC 340-40. Other Assets and Deferred Costs All recently released updates to ASC Topic 606
Surgent's Employee vs. Independent Contractor: Achieving Success in a Worker Classification Audit
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Online
2.00 Credits
Member Price: $99
The 20 common law factors in a worker classification audit that are used to distinguish an employee from an independent contractor How disgruntled independent contractors can use IRS Form 8919 against a former employer When and how to use §530 as a defense in worker classification audits What is "industry practice" for §530 purposes Common sense steps that will avoid the recharacterization of workers treated as independent contractors to employees The IRS’s Voluntary Classification Settlement Program — advantages and disadvantages
Surgent's The Americans with Disabilities Act and the Family and Medical Leave Act
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Online
2.00 Credits
Member Price: $99
Definitions of key terms under the FMLA, including covered employer, eligible employee, and serious health condition Timing and types of leave under the FMLA Calculating leave time under the FMLA Employer and employee notice requirements The definition of a “disability” under ADA An employer’s obligation to provide employees with a reasonable accommodation under the ADA Guidance on engaging in the interactive process Dos and don’ts of medical certifications The interplay between the Americans with Disabilities Act and the Family and Medical Leave Act
Tax Elections: Beware of the Minefield 2024
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Online
2.00 Credits
Member Price: $89
Tax elections for various entities Tax elections relevant for accounting matters Tax elections involving special items
Understanding the New Forms K-2 and K-3
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Online
2.00 Credits
Member Price: $89
The major topics covered in this class include:Introduction to Schedules K-2 and K-3Review the filing requirementsDiscuss the different parts of the schedules and what needs to be included
Data Visualization and Mapping Tools for Accountants
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Online
2.00 Credits
Member Price: $89
The major topics covered in this class include:The new visually rich and post-literate worldBusiness case for data visualizationsFreely usable and stock imagery, animated GIFs, emojis, infographics, animations, logos, interactive images, word cloudsExcel Analytics Apps, Excel Dashboard Tips, PowerPoint TemplatesLocation Intelligence and Maps, sonification, synthetic media, leading software review portalsVideo-conferencing and live broadcasting, screen and webcam recording, online presentation platformsImage Editors, video apps, motion graphics and special effects, video creators, 3D design and simulation, data viz tutorials, design talent marketplacesMind maps, visual resumes, diagrams, charts, timelines, digital flipbooks, information dashboards
Surgent's Advanced Trust Issues: A Roadmap for Success in An Increasingly Complex Area
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Online
4.00 Credits
Member Price: $159
Key concepts of trusts, including recent trends; best practices; jurisdiction; and ways to avoid pitfalls Decanting Federal estate tax exemption and remaining relevance of trusts Irrevocable life insurance trusts The role of family dynamics Choice of trustee and other fiduciaries State trust-friendly considerations Charitable trusts Delaware Statutory Trusts Powers of attorney Pet Trusts – the emerging necessities State, county, and local issues Portability QTIP issues Creditor considerations Potential IRA problems Problems with re-titling assets