CPE Catalog & Events
Level II: Semi-Senior Staff Training
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Online
16.00 Credits
Member Price: $540
Satisfy Client and CPA Firm Needs Apply Analytical Procedures Conduct Small Audits Perform Review Service Engagements Draft Financial Statement and Footnotes Improve Corporate Tax Knowledge
Predicting the Future
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Online
8.00 Credits
Member Price: $275
Making Predictions • Why great predictions are not intuitive? • How to separate correlation from causation? • How to recognize and overcome bias? • Who is Thomas Bayes and why he matters? Becoming a Great Predictor • Why the ability to doubt helps? • Why it is better to be a fox than a hedgehog? • How non-conformists change the world • Learn from the past without hindsight bias Creating Great Projections and Budgets • Why the many purposes and types of budgets and projections cause distortions? • How benchmarking and metrics have changed the budget process? Why Black Swan Risk Matters • What is Black Swan risk? • Why the risk you don't know can hurt you? • Protect your company from unknowable risks
Government and Nonprofit Frauds and Controls to Stop Them - VIRTUAL
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Online
4.00 Credits
Member Price: $145
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
Applying the Yellow Book to a Financial Statement Audit - VIRTUAL
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Online
4.00 Credits
Member Price: $145
Critical concepts related to applying the Yellow Book including when the standards are applicable; the types of engagements involved; and the relationship between the Yellow Book and other standards The Yellow Book standards related to ethics; independence; professional judgment; competence and CPE; quality control; and peer review The Yellow Book requirements related to performing and reporting on financial audits and how those requirements affect the audit in areas like internal control
Construction Contractors: Accounting and Auditing
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Online
8.00 Credits
Member Price: $275
• Contract accounting and revenue recognition from contracts withcustomers • Contractor financial statements • Working with a surety • Audit planning, procedures, and reporting • Long-term contracts
Guide to the Corporate Transparency Act for Accounting and Finance Professionals - VIRTUAL
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Online
2.00 Credits
Member Price: $89
Updates on legislative challenges The Corporate Transparency Act and its goals Which entities need to file reports and which entities are exempt? Deep dive into the definitions of beneficial owner and substantial control Information that needs to be reported Logistics on how and when to file the forms
Artificial Intelligence for Accounting and Finance Professionals - VIRTUAL
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Online
2.00 Credits
Member Price: $89
What is artificial intelligence? What are the different forms of artificial intelligence? The difference between artificial intelligence and machine learning The types of problems artificial intelligence can solve The role of algorithms How artificial intelligence will affect accounting and finance careers Data governance, security, and privacy How accounting firms are using AI today The role of artificial intelligence in asset management
Employer's Handbook: Health Care, Retirement, and Fringe Benefit Tax Issues
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Online
0.00 Credits
Member Price: $145
• ERISA compliance: employee welfare plans and qualified plans • Fringe benefit issues: COBRA, Family and Medical Leave Act, and new developments in health care • Health care plans: HRAs, HSAs, and other employer-sponsored plans • Qualified plan requirements: eligibility, coverage, and vesting
Small-Business Accounting, Audit, and Attest Update - VIRTUAL
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Online
4.00 Credits
Member Price: $145
Small and medium-sized business-related ASUs, including recent PCC activities Practice guidance on ASC 842, Leases Recently issued AICPA standards Engagement quality update
Fraud Case Studies: Schemes and Controls - VIRTUAL
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Online
4.00 Credits
Member Price: $145
Recent fraud cases Common fraud schemes perpetrated by those within and outside victim organizations Consider the lessons learned Best practices to further our fraud prevention
Construction Contractors: Non-Revenue and Non-Lease Accounting Considerations
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Online
4.00 Credits
Member Price: $145
• Types of contractors • Non-revenue GAAP accounting for contractors • Contractor financial statements • Sureties and their place in the construction relationship
Construction Contractors: Accounting and Financial Reporting Issues
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Online
4.00 Credits
Member Price: $145
• Overall landscape of the construction industry • GAAP and recent changes affecting the construction industry • The new Revenue Recognition Standard and its impact on the construction industry • The unique relationship between the contractor and the surety • The new lease FASB ASC and its impact on the construction industry
This Year's Top Tax and Financial-Planning Ideas - VIRTUAL
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Online
4.00 Credits
Member Price: $145
Timely coverage of breaking tax legislation, including the SECURE 2.0 Act and Inflation Reduction Act provisions applicable to individuals Changes to the lifetime estate tax exemption in light of proposed regulations Considerations when selling a principal residence Tax benefits of HSAs An overview of the mechanics and practical considerations of Donor Advised Funds Virtual currency An update on income tax and estate-planning ideas, including any recent changes Tax ideas for the current year Miscellaneous tax-planning techniques that can add up to significant tax savings How to use the whole family for tax savings Up-to-the-minute ideas reflecting new tax law changes in cases, regulations, and rulings
Surgent's Mastering Basis Issues for S Corporations, Partnerships, and LLCs - VIRTUAL
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Online
4.00 Credits
Member Price: $145
Applicable coverage of any basis considerations within any recent tax legislation enacted before the presentation Discuss new pass-through basis calculations required as attachments to certain individual returns Excess business losses and NOLs Tax Basis Capital Account Reporting Requirements How 179 limitations affect basis and how the "tax-benefit" rule is applied S corporations: Beware of final IRS regulations regarding "open debt" of S corporations; understand the effect of stock basis and debt basis and IRS's recent focus on "at-risk basis" for shareholders; recognize how AAA applies or does not apply to certain S corporations; learn to apply the complex ordering rules and special elections that can have a big tax result; become aware of when you can have a taxable dividend in an S corporation; understand distributions of cash and property and post-termination transition rules, and temporary post-termination rules for eligible corporations LLCs and partnerships: Learn the detailed rules of 704 for preventing the shifting of tax consequences among partners or members; determine how to calculate basis under both 704 and for "at-risk" under 465; recognize how recourse, nonrecourse, and qualified nonrecourse debt can create significantly different tax results; review 754 step-up in basis rules; and learn how legislation cleans up the basis treatment of charitable contributions and foreign taxes paid
Buying and Selling a Business: Tax and Structuring Overview
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Online
4.00 Credits
Member Price: $145
• An overview of the beginning of the process and documents for preliminary tax planning • Recognizing the need for due diligence in acquisitions, including checklists of important points • Deemed asset sales - 338 and 338(h)(10) • The impact of the 197 amortizable intangibles regulations on the acquisition and disposition of a business • Allocating purchase price for tax advantage • Planning to avoid double taxation under the repeal of the General Utilities doctrine • Special problems and opportunities when an S corporation is the buyer or seller • Installment sale and interest issues • Avoiding tax pitfalls and recognizing tax planning opportunities • Unique issues in buying and selling LLC/partnership interests • Impact of the net investment income tax (NIIT) and the 199A pass-through deduction on the tax due on the sale of a pass-through entity • Individually owned goodwill
A Complete Tax Guide to Exit Planning
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Online
2.00 Credits
Member Price: $89
• Gain exclusion and tax-free reorganization planning • Gain exclusion with sales of C corporation stock - Section 1202 • Deferral of gain with installment reporting • Gain planning with partnerships • Basis planning - basis step-up at death, gifts of interests to family • Restructuring the business entity - C vs. S corporation, partnerships, LLCs • Real estate planning - retention vs sales, like-kind exchanges • Employee stock ownership plans - special tax incentives • Employee benefit planning with ownership change • Taxes other than the federal income tax - state tax, estate, gift and generation-skipping taxes, and property taxes • Prospects for tax law change
Section 754 Step-Up in Basis: Understanding the Tax Issues for Partnerships and LLCs
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Online
2.00 Credits
Member Price: $89
• How and why a partnership makes a 754 election • The effect of the 754 election when an interest in a partnership is sold or inherited • How the 754 election applies when a partnership makes a distribution of property to one or more of its partners • How to make the 754 basis adjustment
Strategies for Maximizing Social Security Benefits - VIRTUAL
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Online
2.00 Credits
Member Price: $89
When is a person eligible to take Social Security benefits? Factors to consider when selecting an option for taking Social Security benefits Is there a best age to start taking Social Security benefits? How to maximize Social Security benefit payments for surviving spouses How can a divorced spouse collect Social Security benefits based on the work record of a former spouse? How minor children can collect Social Security benefits based on the work record of an older parent
Non-GAAP Financial Statement Options: Cash, Modified Cash, and Tax Basis
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Online
4.00 Credits
Member Price: $145
• An introduction to special purpose frameworks • Authoritative and non-authoritative guidance used to prepare SPF financial statements • Common issues in preparing SPF financial statements • Cash basis and modified cash basis financial statements • Income tax basis financial statements • The AICPA's special purpose framework - FRF for SMEsTM
Surgent's Individual Tax Planning Ideas
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Online
4.00 Credits
Member Price: $145
• Comprehensive coverage of the Inflation Reduction Act of 2022 and SECURE Act 2.0 • Timely coverage of breaking tax legislation • Retirement planning in light of IRA and RMD changes • Review of pertinent changes from recent legislation • Reading a tax return for developing client-specific tax strategies • Identifying tax opportunities: reviewing the prior-year return to develop a plan for the future • Compensation and fringe benefit issues • Identify clients with net investment income tax problems and the potential ways to reduce or eliminate them • All in the family: Tax tactics for spouses, children, and parents • Understanding the environment: what's new, what's expired or expiring, and what's likely to change