CPE Catalog & Events

You Don't Know What You Don't Know About Excel Part 1

Excel shortcuts and time saversWorking with templates, formats, styles, and themesCustomizing and enhancing ExcelProtecting and securing workbooksFormula building and the Excel function library

Behind the Curtain: Exploring IRS Audit Technique Guides

The major topics that will be covered in this course include: Overview of ATGs Best practices for utilizing ATGs Salient provisions of selected ATGs Insights auditors may obtain from analytical procedures Nuances associated with selected industries

Build Better Budgets: Fundamental Techniques

The major topics that will be covered in this course include: Advantages of budgeting The role of budgeting Master budgeting Flexible budgeting Standards and variances Capital budgeting

Corporate Transparency Act Developments

The major topics that will be covered in this course include: Background of the Corporate Transparency Act Beneficial Ownership Information Reporting (BOIR) Rule Entities required to report. Reporting requirements imposed by the CTA Due dates of reports Information needed to satisfy the BOIR Impact of failure to report How to submit a report Court rulings on CTA's unconstitutionality Implications to entities as a result of the ruling in NSB. Potential reporting requirements due to FinCen's proposed rulemaking with respect to non-financed purchases of residential real estate and gratuitous transfers.

Donating Cryptocurrency and Avoiding Traps for the Unwary

The major topics that will be covered in this course include: Intro to digital assets Differences between cryptocurrency and non-fungible tokens (NFTs) IRS Notice 2014-12 Tax implications of contributing digital assets Gift tax rules for donating, gifting or bequeathing cryptocurrency and NFTs. Substantiating charitable contributions of digital assets Traps for the unwary.

Finding Errors in Excel Spreadsheets

The major topics that will be covered in this class include: Understanding Common Excel Errors: Gain insights into the most common types of errors encountered in Excel, including formula errors, reference errors, and logic errors. Advanced Formulas and Functions: Learn to use advanced Excel functions and formulas that are crucial for error detection and data analysis. Data Validation Techniques: Master the art of data validation to prevent errors before they occur. This includes setting up data validation rules and using conditional formatting to highlight potential inaccuracies. Error Tracing and Auditing Tools: Delve into Excel's auditing tools to trace and fix errors. Learn to use Trace Precedents, Trace Dependents, and the Error Checking tool effectively.

Guide Strategy, Attract Investments with Financial Forecasts

The major topics that will be covered in this course include: Introduction to Financial Statement Forecasting Overview of the importance and benefits of forecasting for strategic planning and investment attraction. The Forecasting Process: Steps to project future income, expenses, and resources using historical data and market trends. Analyzing Historical Data: Methods for leveraging past financial data to inform future projections. Incorporating Market Trends: How to integrate market insights into financial forecasts. Forecasting Profitability: Techniques for predicting future earnings and their implications for budgeting, cash flow management, and investment planning. Forecasting the Balance Sheet: Approaches for predicting future financial positions, including growth potential, solvency, and capital structure

How AI Is Automating Internal Control

The major topics covered in this class include: An explanation of Artificial Intelligence (AI). Specific ways AI is replacing human cognition. What is on the internal control horizon related to AI and other technologies.

How Changes in Business Methods Affects Internal Control (Part 1)

After attending this presentation, you will be able to... Recognize changes that are occurring because of AI. Recall specific control types that have changed. Identify ways AI will strengthen controls.

How Changes in Business Methods Affects Internal Control (Part 2)

The major topics covered in this class include: How is business changing. What is driving the change and how long will it last. How specifically is an organizations control system important. What steps are needed to "keep up" with the upheaval.

Income Tax Analysis: Exploring In-Depth Concepts

The major topics that will be covered in this course include: Introduction to GAAP and IRC Frameworks Key Differences Between Financial Reporting and Tax Reporting Understanding Timing Differences Recognition of Revenue and Expenses Under GAAP vs. IRC Discussion of Deferred Tax Assets Impact of Deferred Tax Liabilities Permanent vs. Temporary Differences Reconciliation of Book Income to Taxable Income

Learning to Teach "Tax" as a Second Language

The major topics that will be covered in this course include: Accounting as a foreign language Commonly misunderstood concepts Communicating tax matters Client-practitioner interactions Interacting with tax authorities

Unlocking Deep Secrets: Case Studies in Financial Analysis

The major topics that will be covered in this course include: Overview of financial statement analysis The impact of GAAP on financial analysis Overview of the Balance Sheet Overview of the Income Statement The importance of the Statement of Cash Flows Common Size Analysis Trend Analysis Profitability Ratio Analysis Liquidity Ratio Analysis Solvency Ratio Analysis

Ethics Exam Digital - Professional Ethics: The AICPA's Comprehensive Course for Licensure

Surgent's 2024 Tax Update

Timely coverage of breaking tax legislation Form 1099-K reporting requirements FinCEN reporting requirements under the Corporate Transparency Act in 2024 Employee Retention Tax Credit updates Review of pertinent cases and rulings affecting taxpayers Advanced practice, reporting, and other issues intertwined with advanced planning and discussion ideas

Surgent's 2024 Tax Update for Client Advisory Services

Common tax deadlines and penalties Employee Retention Credit – new developments Beneficial ownership information reporting Bonus depreciation changes Form 1099 reporting and changes Online accounts and IP PINs Virtual currency updates Green energy credit compliance

Surgent's A Complete Guide to the Yellow Book

When is the auditor required to follow the Yellow Book (aka Government Auditing Standards or GAGAS)? How the Yellow Book requirements relate to generally accepted auditing standards and the single audit requirements The different types of Yellow Book audit and attestation engagements that auditors may be called upon to perform The Yellow Book standards related to the qualifications of the auditor (i.e., requirements related to independence, CPE, peer review, and more) The Yellow Book requirements related to the performance of and reporting on a financial audit The Yellow Book requirements related to attestation engagements (i.e., examinations, reviews, and agreed-upon procedures engagements) and performance audits

Surgent's A Complete Guide to the Yellow Book

When is the auditor required to follow the Yellow Book (aka Government Auditing Standards or GAGAS)? How the Yellow Book requirements relate to generally accepted auditing standards and the single audit requirements The different types of Yellow Book audit and attestation engagements that auditors may be called upon to perform The Yellow Book standards related to the qualifications of the auditor (i.e., requirements related to independence, CPE, peer review, and more) The Yellow Book requirements related to the performance of and reporting on a financial audit The Yellow Book requirements related to attestation engagements (i.e., examinations, reviews, and agreed-upon procedures engagements) and performance audits

Surgent's A Complete Tax Guide to Exit Planning

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

Surgent's A Guide to Auditing Common Investments

Overview of common investment types Typical audit risks and related audit procedures Alternative Investments Fair value disclosure, including applying the fair value hierarchy