CPE Catalog & Events
ACPEN: Financial & Tax Accounting for S Corporations
-
Webinar
4.00 Credits
Member Price: $149
Review of the AICPA "small&" GAAP rules The impact of the entity's tax status history on its financial accounting Deferred tax accounting for S corporations Required S status financial accounting disclosures Financial accounting impact of the C to S election and the S to C election The relationship of financial accounting and the Form 1120S Financial and tax accounting for the S corporation shareholder equity account Financial vs. tax accounting for loans to and from S corporations and their shareholders
ACPEN: Guide to Preparing Form 1041 for Estates and Trusts
-
Webinar
4.00 Credits
Member Price: $149
Current rates and brackets Calculating a trust's AGI Filing requirements, deadlines and penalties 3.8% Medicare surtax on net investment income (NII) Simple vs. complex trusts Grantor Trusts: Four options to report activity Section 643 (g) Election Taxable income of trusts, estate and beneficiaries
Conducting a Remote Audit
-
Webinar
4.00 Credits
Member Price: $139
Benefits of remote auditing How to manage the team, the client, and the audit process remotely Engagement-wide procedures, from client acceptance through report issuance when remote auditing Narrow-topic considerations when remote auditing
Controls to Secure the Growing Digital Footprint
-
Webinar
4.00 Credits
Member Price: $149
The major topics covered in this course include:Securing individual documentsProtecting information resident in the CloudSecuring data stored on or accessed by mobile devices
ACPEN: Qualified Business Income (QBI) Deduction (§199A) – The Ins & Outs
-
Webinar
8.00 Credits
Member Price: $300
Detailed coverage of calculating the combined qualified business income amount (i.e., QBI component and REIT/PTP component) Determine what trade or businesses under §162 are eligible for the QBI deduction (i.e., rentals and specified service trades or businesses (SSTB)) Discuss how the 20% QBI deduction (i.e., QBI component) is subject to a wage/capital limitation and SSTB income is phased-out for taxpayers with taxable income above the inflation adjusted threshold amounts Walk through the simplified QBI Form 8995 (i.e., taxpayers below the TI threshold amounts) and detailed Form 8995-A and related schedules Determine what wages and unadjusted basis immediately after acquisition (UBIA) are for those subject to the wage and capital limitations Look at what the definition of QBI is and what items are effectively connected with that trade or business (i.e., self-employment tax, health insurance, retirement plans) Review the aggregation rules for the QBI computation and both the entity and individual level Walk through the reporting responsibilities of partnerships and S corporations to their owners on the Schedule K-1s Explain how the modifications to the net operating losses (NOLs) and §461(l) excess business loss limitations affect the QBI computation
ACPEN: K2’s Next Generation Excel Reporting
-
Webinar
8.00 Credits
Member Price: $250
Identifying weaknesses in traditional reporting processes Using leading-edge features in Excel to improve reporting practices How to work with Power Query to solve common reporting challenges Adding Slicers and Timelines to your Excel-based reports
ACPEN: K2’s QuickBooks Online For Accountants
-
Webinar
8.00 Credits
Member Price: $250
New features in QuickBooks Desktop and Online Enhancing internal controls in QuickBooks-based environments Improving financial and operational reporting when using QuickBooks and QuickBooks Online Best practices for setting up companies
Avoiding the Most Misapplied Audit Concepts
-
Webinar
8.00 Credits
Member Price: $239
The major topics that will be covered in this course include:Risk Assessment - Properly assessing inherent, control, and detection risk on an engagement, and linking the results to an appropriately tailored detailed audit plan based on risk assessment and client service goals, regardless of entity type.Substantive Analytics- Leveraging strong substantive analytic procedures as audit evidence to cut back on tests of details.Selecting items to test common misunderstandings related to designing, performing and concluding on tests of details, including sampling.Identifying and Evaluating Internal Control Deficiencies - Emphasizing the importance of identifying both design and operating effectiveness deficiencies during the course of the audit, and how to properly categorize deficiencies as inconsequential, significant or material for impact on the audit or required communications with management and those charged with governance.
Surgent's Preparing C Corporation Tax Returns for New Staff and Paraprofessionals
-
Webinar
8.00 Credits
Member Price: $279
Updates throughout regarding the recent HR 1, One Big Beautiful Bill Act Preparation of a reasonably complicated Form 1120, U.S. Corporation Income Tax Return, from trial balance to completed return The importance of Schedule M-1, including adjustments in reconciling book income to tax income and items staff may look for on all business returns New tax planning strategies for depreciation deductions, including changes to §179 and first-year depreciation under §168(k) as a result of new tax legislation Methods of accounting In-depth analysis of Form 4797 dealing with depreciation recapture Deductible expenses, including rules on meals and entertainment Section 163(j) Computation of tax liability Overview of common business deductions – deductibility and Schedule M-1 How to practically handle uniform capitalization and inventory accounting for a small manufacturing concern And more!
Using ChatGPT with Excel
-
Webinar
2.00 Credits
Member Price: $89
The major topics that will be covered in this class include:Introduction to ChatGPT and other AI (Artificial Intelligence) language modelsDiscussion of best practices for using ChatGPT with ExcelUse ChatGPT to create, debug and explain formulasUse ChatGPT to learn how to use Excel featuresUse ChatGPT to automate repetitive tasks in ExcelUse ChatGPT to easily create macros
ACPEN: Overcome Your Obstacles to Abundance
-
Webinar
4.00 Credits
Member Price: $149
How to know your specific obstacles to becoming rich Why people use poor marketing and investment strategies, and how to overcome such limitations The most effective marketing methods, and how to implement them The power of being super motivated, and 3 methods to keep you motivated long term towards your goals Having a vision for your business and life that will keep you on the right track
ACPEN: Sticky Ethical Choices, featuring Bob Mims and Don Minges
-
Webinar
1.00 Credits
Member Price: $39
Why are some choices so difficult? Efficiency is not free; it has a real, large cost. The consequences of ‘pulling the trigger’ quickly How to evaluate ethical situations and remain above-board.
ACPEN: The Psychology of Fraud
-
Webinar
1.50 Credits
Member Price: $79
Fraud Fraud Triangle
ACPEN: Global Internal Audit Standards (GIAS) – Overview and Contrast to 2017 International Professional Practices Framework (IPPF)
-
Webinar
1.60 Credits
Member Price: $79
Accounting Internal Controls Internal Audit Standards
ACPEN: Data Analytics: Practical Insights for Today's Accountant
-
Webinar
2.00 Credits
Member Price: $89
Apply new effective tools in business processes Better understand how to use data analytics in public accounting engagements Identify popular software packages that may be useful for accomplishing data analytics
Mastering Partnership Basis: Inside and Outside Basis
-
Webinar
2.00 Credits
Member Price: $89
The major topics that will be covered in this course include:Explain the use of both "inside" and "outside” basis determination.How to calculate tax basis capital accounts, including when the entity is formed, including the impact of contributed property.Clarify the importance of partnership capital accounts and partnerships debt on partner's tax basis.Explanation of how basis is impacted distributions and by sale and/or liquidation of the partnership interest.Comprehensive example to illustrate the mechanics of the basis determination process.
Surgent's Excel Lookups: Moving Beyond VLOOKUP Limitations
-
Webinar
2.00 Credits
Member Price: $99
Using lookup functions as an alternative to direct cell references Understand the limitations of the VLOOKUP function Discover ways to move beyond these limitations
Surgent's Liquidation of Flow-Through Entities for LLCs and Partnerships
-
Webinar
2.00 Credits
Member Price: $99
Tax rules governing liquidation of a partnership or S corporation Tax treatment of the shareholder/partner/member receiving a liquidating distribution in an S corporation liquidation/partnership liquidation Tax impact on the pass-through entity when the entity is liquidated Receipt of corporate liabilities in an S corporation distribution Proportionate, liquidating partnership distributions to partners, and gains and losses to a partner on a liquidating partnership distribution Tax issues associated with a partnership distribution of noncash properties in a liquidation Compliance requirements on the occasion of a liquidation of a corporation or a partnership
Surgent's Taxation of the Mobile Workforce
-
Webinar
2.00 Credits
Member Price: $99
What states do not have an income tax? What is the relevance to employers? Where does an employer have an obligation to withhold state taxes for an employee? At what point does an employee become a resident? Where is unemployment paid for an out-of-state employee?
ACPEN: Employee Theft: Understanding the Why and Preventing the Loss with Terry Shulman
-
Webinar
2.40 Credits
Member Price: $99
Employee Theft Prevention