CPE Catalog & Events
Surgent's Form 1120-S Boot Camp: Step-by-Step Preparation With Completed Forms
Available Until
TBD
8.00 Credits
Member Price: $159
Federal income tax laws for S corporations, from formation to tax return preparation issues Key operational issues of separately stated versus non-separately stated income and expenses The importance of Schedule M-1 Accurately accounting for basis, AAA, and distributions Properly preparing and allocating items on Schedule K-1 Reporting requirements for Schedules K-2 and K-3, including filing exceptions Form 7203, S Corporation Shareholder Stock and Debt Basis Limitations Identification of eligible shareholders Requirements to make a timely or late election Involuntary S corporation status terminations, cases and rulings, and other developing issues and hot topics Mastering Forms 4562 (“Depreciation and Amortization”) and 4797 (“Sales of Business Property”) S corporation reporting oddities Accurately preparing S corporation returns and reconciling book income with taxable income
Surgent's Forms 1120-S and 1065 Return Review Boot Camp for New and Experienced Reviewers
Available Until
TBD
8.00 Credits
Member Price: $159
Reviews of portions of error-prone “staff-prepared” Forms 1120-S and 1065 from client-provided information What are common errors preparers make and what are the areas generating malpractice claims? Initial administrative groundwork The importance of Schedule M-1. Learn how various schedules are related and learn how to self-review Reporting requirements and filing exceptions for Schedules K-2 and K-3 Don’t fall prey to reporting oddities When can seemingly separately stated Schedule K items actually be trade or business items to report on Forms 1120-S or 1065? Form 1120-S – What exactly is terminating S elections today? How do I recognize a second class of stock? Maintaining shareholder basis schedules; beware of final IRS regulations regarding “open debt”; the default method of calculating basis versus the election under §1367; can an S corporation distribute earnings and profits from C corporation years? Form 1065 – New tax reporting requirement for partners’ capital balances Why use §704(b) to maintain capital accounts; §704(c) regulations for preventing the shifting of tax consequences among partners or members; allocating recourse, nonrecourse, and qualified nonrecourse debt; a review of §754 step-up in basis rules Multiple checklists of efficient procedures to identify potential issues on an 1120-S or 1065 tax return
Surgent's Forms 1120-S and 1065 Return Review Boot Camp for New and Experienced Reviewers
Available Until
TBD
8.00 Credits
Member Price: $199
Reviews of portions of error-prone “staff-prepared” Forms 1120-S and 1065 from client-provided information What are common errors preparers make and what are the areas generating malpractice claims? Initial administrative groundwork The importance of Schedule M-1. Learn how various schedules are related and learn how to self-review Reporting requirements and filing exceptions for Schedules K-2 and K-3 Don’t fall prey to reporting oddities When can seemingly separately stated Schedule K items actually be trade or business items to report on Forms 1120-S or 1065? Form 1120-S – What exactly is terminating S elections today? How do I recognize a second class of stock? Maintaining shareholder basis schedules; beware of final IRS regulations regarding “open debt”; the default method of calculating basis versus the election under §1367; can an S corporation distribute earnings and profits from C corporation years? Form 1065 – New tax reporting requirement for partners’ capital balances Why use §704(b) to maintain capital accounts; §704(c) regulations for preventing the shifting of tax consequences among partners or members; allocating recourse, nonrecourse, and qualified nonrecourse debt; a review of §754 step-up in basis rules Multiple checklists of efficient procedures to identify potential issues on an 1120-S or 1065 tax return
Surgent's Four Tiers of Loss Limitations: A Guide to the Rules for Pass-Through Entities
Available Until
TBD
4.00 Credits
Member Price: $129
The Inflation Reduction Act of 2022 Tier 1: Basis limitations for S corporation shareholders and partners Tier 2: Section 465 at-risk limitations for S corporation shareholders and partners, including the impact of debt, indemnities, guarantees, and shareholder/partner agreements Tier 3: Section 469 passive loss limitations and exceptions to the limitations Tier 4: The excess business loss limitation of the Tax Cuts and Jobs Act of 2017 (new §461(l)), American Rescue Plan Act, and Inflation Reduction Act
Surgent's Four Tiers of Loss Limitations: A Guide to the Rules for Pass-Through Entities
Available Until
TBD
4.00 Credits
Member Price: $79
The Inflation Reduction Act of 2022 Tier 1: Basis limitations for S corporation shareholders and partners Tier 2: Section 465 at-risk limitations for S corporation shareholders and partners, including the impact of debt, indemnities, guarantees, and shareholder/partner agreements Tier 3: Section 469 passive loss limitations and exceptions to the limitations Tier 4: The excess business loss limitation of the Tax Cuts and Jobs Act of 2017 (new §461(l)), American Rescue Plan Act, and Inflation Reduction Act
Surgent's Fraud 101: Understanding Basic Fraud Schemes
Available Until
TBD
2.00 Credits
Member Price: $89
Common embezzlement schemes Common financial statement fraud schemes Commonly missed red flags
Surgent's Fraud Basics: Protecting the Company Till
Available Until
TBD
4.00 Credits
Member Price: $129
The price of fraud – ACFE’s Report to the Nations and ancillary costs The current economy – microeconomics and analysis COSO internal control framework, particularly Principle 1 (integrity/ethics) and Principle 8 (fraud risk assessments) Power of morale – shrinking the fraud triangle and employee motivation Why good folks go bad – interesting findings and red flags
Surgent's Fraud Basics: Protecting the Company Till
Available Until
TBD
4.00 Credits
Member Price: $79
The price of fraud – ACFE’s Report to the Nations and ancillary costs The current economy – microeconomics and analysis COSO internal control framework, particularly Principle 1 (integrity/ethics) and Principle 8 (fraud risk assessments) Power of morale – shrinking the fraud triangle and employee motivation Why good folks go bad – interesting findings and red flags
Surgent's Fraud Case Studies: Schemes and Controls
Available Until
TBD
4.00 Credits
Member Price: $129
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
Surgent's Fraud Case Studies: Schemes and Controls
Available Until
TBD
4.00 Credits
Member Price: $79
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
Surgent's Fraud Environment
Available Until
TBD
2.00 Credits
Member Price: $89
Statistics compiled by the ACFE related to fraud Professional responsibilities to identity, respond to and report fraudulent activity The current fraud landscape, including who commits fraud, how and why they commit it and how they are detected
Surgent's Fraud Risk Assessment Basics
Available Until
TBD
2.00 Credits
Member Price: $89
• Explain the expectation gap with financial statement users regarding the auditor’s responsibilities for preventing and detecting fraud • Fraud inquiries and engagement team discussion points • Identifying and responding to fraud risk on an audit • Testing journal entries and other tests for management override • Fraud communications
Surgent's Fundamentals of Internal Controls
Available Until
TBD
2.00 Credits
Member Price: $89
Gaining an understanding of the evolution of internal controls Components of the COSO Internal Control – Integrated Framework Approaches for documenting and evaluating the design and implementation of internal control over financial reporting Critical elements of entity-level and transactional-level controls covering all assertions Internal controls that are responsive to the risk of fraud Case studies related to identifying deficiencies in internal control documentation
Surgent's Fundamentals of Public Charity Taxation and Form 990
Available Until
TBD
4.00 Credits
Member Price: $129
Organization and structure of Form 990 Form 990 and its various schedules Form 990 filing requirements The public support tests Taxation of unrelated business income Compensation-related reporting issues
Surgent's GAAP Hot Topics - What You Need to Know
Available Until
TBD
16.00 Credits
Member Price: $279
An overview of key accounting and reporting topics within U.S. GAAP A discussion of accounting for business combinations, revenue recognition principles, and leasing transfers Goodwill impairment, segment reporting, and how to account for software Requirements related to accounting changes and error corrections
Surgent's Gaining a Competitive Advantage: Critical Skills for CFOs and Controllers
Available Until
TBD
4.00 Credits
Member Price: $79
Latest state of the economy Expense control that works Understanding our changing workforce and working environment Financial risk analysis Enterprise risk management Improving bank relationships
Surgent's Gaining a Competitive Advantage: Critical Skills for CFOs and Controllers
Available Until
TBD
4.00 Credits
Member Price: $129
Latest state of the economy Expense control that works Understanding our changing workforce and working environment Financial risk analysis Enterprise risk management Improving bank relationships
Surgent's General Ethics for Tax Practitioners
Available Until
TBD
2.00 Credits
Member Price: $49
Who is a tax practitioner? What responsibilities does the Office of Professional Responsibility regulate? What limitations does the IRS place on fee arrangements? What duties does the practitioner have with respect to client records? What limitations apply with respect to a written tax opinion? What sanctions may be applied for violations of Service imposed standards of conduct?
Surgent's Get Started with Power BI
Available Until
TBD
2.00 Credits
Member Price: $109
Introduction to the Power BI ecosystem, including Excel’s Power BI features (Power Pivot and Power Query) and standalone tools (Power BI Desktop, Power BI Service, Power BI Report Builder, and Power BI Report Server) Introduction to the interfaces of Power Pivot, Power Query, Power BI Desktop, and Power BI Services Strengths and limitations of Excel’s Power BI features versus standalone Power BI tools Deciding when to use each tool for optimal efficiency and accuracy in data analysis tasks
Surgent's Getting Ahead: The Art of Marketing for CPAs
Available Until
TBD
2.00 Credits
Member Price: $89
Challenges of marketing CPA firms Developing marketing strategy Elements of a marketing plan Example: CPA firm marketing plan Marketing regulatory/AICPA issues Picking the right marketing channels Marketing channel statistical analysis Developing marketing metrics