CPE Catalog & Events
Surgent's Individual Income Tax Update (BIT4)
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Online
4.00 Credits
Member Price: $175
Comprehensive coverage of individual provisions of the One Big Beautiful Bill Act, including but not limited to: TCJA provisions made permanent New tip income deduction New overtime pay deduction New car loan interest deduction New temporary senior deduction Expanded SALT cap Trump Accounts Real Estate professional requirements Review of pertinent cases and rulings affecting taxpayers Sale of Passthrough Entity Interests and Net Investment Income Tax - analyze the tax implications of selling interests in passthrough entities, including relevant examples, and how the Net Investment Income Tax (NIIT) applies to these transactions Practice aids, including all the numbers applicable for the current year -- inflation-adjusted amounts, mileage rates, retirement contributions, and more Advanced practice, reporting, and other issues intertwined with advanced planning and discussion ideas
Don Farmer's Sec. §199A QBID: Foundational Rules & Planning Strategies - VIRTUAL
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Online
2.00 Credits
Member Price: $79
Which items of income and expense are excluded from the QBID? Planning for LLCs and their members. How to maximize the QBID for LLCs. How to avoid getting stung by guaranteed payments. The two most important rules of §199A that we all need to be familiar with. How to minimize taxes on the sale of a business by utilizing the QBID. Tax planning for QBID "cliffs" - how to give optimal advice to your clients. How carryovers (passive, basis limitation, etc.) have a special treatment under §199A. QBID planning for estates and trusts. Hot off the presses: New Tax Forms for the QBID. Penalty changes for clients who take the QBID - how should you reduce the possibility of client penalties and preparer penalties?
AI-Driven Ethics and Data Analytics: A Roadmap for Accountants (AIE4)
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Online
4.00 Credits
Member Price: $175
AI and data ethics in accounting Leveraging AI for data analytics in accounting
Don Farmer's Sec. §199A QBID: Advanced Applications & Maximizing the 20% Deduction - VIRTUAL
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Online
2.00 Credits
Member Price: $79
Which items of income and expense are excluded from the QBID? The two most important rules of §199A that we all need to be familiar with. Tax planning for QBID "cliffs" - how to give optimal advice to your clients. QBID planning for estates and trusts. Wage and property limitations.
Latest Developments in Government and Nonprofit Accounting and Auditing (GNAA)
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Online
8.00 Credits
Member Price: $320
Developing issues related to the 2024 Yellow Book revision and the 2024 revision to the Uniform Guidance for Federal Awards Key AICPA developments affecting audits of governments and nonprofits (including SAS No. 146 on quality management) The implementation of GASB No. 101 on compensated absences GASB No. 103 addressing improvements to the financial reporting model The application of GASB No. 102 on certain risk disclosures and GASB No. 104 on disclosure of certain capital assets Key issues related to nonprofit financial reporting (e.g., presenting a measure of operations, various disclosures, etc.)
Oklahoma Tax Institute - VIRTUAL
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Online
16.00 Credits
Member Price: $470
Don Farmer's Federal Tax Update - VIRTUAL
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Online
8.00 Credits
Member Price: $370
Surgent's Mastering Basis Issues for S Corporations, Partnerships, and LLCs (HMB4)
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Online
4.00 Credits
Member Price: $175
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
Section 199A: Applications and Challenges (AIG4)
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Online
4.00 Credits
Member Price: $175
The latest guidance from the IRS provided through regulations or administrative announcements Taxpayers that own multiple entities; aggregation rules Calculating qualified business income The latest guidance on specified trades or businesses Taxable income limits on specified service trades or businesses Maximizing the 20 percent deduction for pass-through entities and Schedule Cs Accounting for negative QBI Whether particular tax entities offer a greater 199A deduction Whether the owner of a Schedule E with net rental income can claim the 199A deduction A look to the future. Will 199A survive?
Don Farmer's Individual Income Tax Workshop - VIRTUAL
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Online
8.00 Credits
Member Price: $370
Non-GAAP Financial Statement Options: Cash, Modified Cash, and Tax Basis (CMT4)
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Online
4.00 Credits
Member Price: $175
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
K2's Excel Essentials for Staff Accountants
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Online
8.00 Credits
Member Price: $320
Best practices for creating and working with Excel workbooks Effectively using Excel functions when creating formulas The importance of PivotTables in modern reporting environments Best practices for formatting your workbooks
Don Farmer's Corporate/Business Income Tax Workshop - VIRTUAL
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Online
8.00 Credits
Member Price: $370
K2's Technology for CPAs - Don't Get Left Behind
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Online
8.00 Credits
Member Price: $320
Emerging technologies all business professionals should know Considerations associated with upgrading to Windows 11 Practical options for protecting your data New features in commonly-used applications such as Excel and Adobe Acrobat DC
CFO Series: Doing the Right Things Right LIVE REPLAY
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Online
8.00 Credits
Member Price: $320
Module 1: Incentive Compensation Plans That Incentivize - Design Plans That Work! What are incentive plans trying to achieve? Types of incentive plans commonly found - What are the advantages and disadvantages of each? What makes a plan work or fail? Compensation methods - stock, options, cash, etc. Specific issues in design - The unequal challenge, upper and lower limits, and tying to objectives How to test a plan to ensure that it will work Module 2: Beyond the Boardroom: Corporate Governance Best Practices Accountability in the workplace Leadership, governance and ESG (Environmental, Social and Governance) The role of the Board in governance Setting ethical standards The keys to true governance best practices Practical applications in smaller organizations Module 3: Developing a Great Internal Audit Department: The Process? The six factors required for Internal Audit to deliver value - The most important factor - Implementing Internal Audit guidelines How to measure value and progress What distinguishes a good department from a great department? - Key skills for excellent Internal Auditors - The proper mindset and goals - Getting and keeping the right staff How to cost-justify Internal Audit - Making the business case Effectively communicating with the Board and other leaders Module 4: Ethical Dilemmas: Navigating Blurred Lines: Ethical Decisions Making Made Easy Understanding ethics and moral principles Identifying ethical dilemmas Analyzing consequences and the impact on stakeholders Applying ethical decision-making models - Effectively using the Code of Professional Conduct Managing ethical conflicts and resolutions
Preparation and Compilation Engagements Under the SSARS (PCE4)
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Online
4.00 Credits
Member Price: $175
Relevant sections of SSARS No. 21, Clarification and Recodification SSARS No. 21, Clarification and Recodification, and updates to SSARS No. 21 due to the issuance of SSARS No. 23, Omnibus Statement on Standards for Accounting and Review Services SSARS No. 22, Compilation of Pro Forma Financial Information SSARS No. 24, Omnibus Statement on Standards for Accounting and Review Services - 2018 SSARS No. 26, Quality Management for an Engagement Conducted in Accordance With Statements on Standards for Accounting and Review Services Proposed changes to the SSARS guidance Comprehensive sample engagement work programs for preparation and compilation engagements Prescribed form, specified line item, pro forma, and other engagement variations Complete illustrations of relevant engagement letters, reporting and other required communications for preparation and compilation engagements