CPE Catalog & Events
The Preparation of Form 706 and 709 - Understanding the Law, Line-By-Line
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Webinar
6.00 Credits
Member Price: $189
Understanding the basics of Estate and Gift Taxation Understanding valuation of assets Understanding what constitutes the “Gross Estate” Understanding the various deductions (funeral and administrative expenses) Understanding debts Understanding the charitable deduction Understanding the marital deduction Understanding the calculation and the various tax credits Overview of the Federal Form 706 Overview of the Federal Form 709 How to prepare a federal estate tax return (Form 706) How to prepare a federal gift tax return (Form 709) How to comply with “Portability” Coordination of the various issues involved in the preparation of the decedent’s final federal income tax return (Form 1040) Various postmortem estate planning issues involved in the preparation of the above-mentioned tax returns
Practical Excel Topics for CPAs
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Webinar
2.00 Credits
Member Price: $89
The major topics covered in this class include:Understanding the structure of an Excel workbookEntering and manipulating data in ExcelCreating and editing formulasBest practices for developing quality Excel workbooksCreating charts, graphs, and other forms of data output
Compilation, Preparation and Review Basics and Peer Reviews
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Webinar
2.00 Credits
Member Price: $89
The major topics covered in this class include:Basic requirements included in AR-C Section 60, General Principles; AR-C Section 70, Preparation of Financial Statements; AR-C Section 80, Compilation Engagements; and AR-C Section 90, Review of Financial Statements.New requirements included in SSARS No. 25, Materiality in a Review of Financial Statements and Adverse Conclusions.Common peer review findings.Practice tips for high-quality engagements.
Audit 203: Auditing Accounts Receivable - Common Risks
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Webinar
2.00 Credits
Member Price: $89
The major topics covered in this course include:Typical risks of material misstatement related to accounts receivablePractice tailoring the detailed audit plan to the assessed risk of material misstatementOverview of more complex issues, such as methods for converting accounts receivable to cashExternal confirmation audit considerations, including evaluating responses for proprietyEvaluating the valuation of accounts receivable
2018 Yellow Book Independence Requirements
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Webinar
2.00 Credits
Member Price: $89
The major topics that will be covered in this class include:Key changes to documenting independence in an audit conducted in accordance with GAGASEnhanced documentation required once a significant threat has been identified and the safeguards appliedClarifications related to certain services that always impair independenceClarification related to when the conceptual framework must be usedClarifications related to determining if clients possess suitable skills, knowledge or experience to take responsibility for the non-attest services provided by auditorsOther important matters contained in the 2018 Government Auditing Standards related to independence
Surgent's Skills to Develop Personal and Professional Networks
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Webinar
2.00 Credits
Member Price: $99
The value of strategic networking Quality vs. quantity in networking Networking for professional opportunities Person-to-person networking Maintaining and expanding your current connections Networking for introverts Long-term networking strategies
Introduction to Yellow Book: 8-Credit Boot Camp
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Webinar
8.00 Credits
Member Price: $225
Intro to nonprofit GAAP Intro to governmental accounting Intro to Yellow Book Intro to Uniform Guidance
Buying, Selling, or Gifting a Business Creatively
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Webinar
2.00 Credits
Member Price: $79
Integrated Planning Techniques (Estate, Financial, and Asset Protection) Needs of the Business Owner Business Continuation Consideration Succession Planning Issues - Tax and Non-Tax Dealing with the Owner Integration of Retirement Needs “Buy-Sell Agreement” Issues Liquidity Issues
Surgent's Integrated Planning, Forecasting, and Budgeting for Organizational Success
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Webinar
4.00 Credits
Member Price: $159
The keys that develop a plan into an actionable document The major difference between planning and budgeting Strategic planning The business plan The people plan The marketing plan Capital and technology plans
Interpreting the New Revenue Recognition Standard: What All CPAs Need to Know
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Webinar
4.00 Credits
Member Price: $213
5-step process for recognizing revenue
Understanding Internal Control Constructs
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Webinar
4.00 Credits
Member Price: $149
The major topics covered in this course include:Underlying concepts of internal controlThe importance of control measure interdependency
Audit 204: Auditing Basic Inventory - Focus on Observations
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Webinar
2.00 Credits
Member Price: $89
The major topics covered in this course include:Typical inventory observation procedures and special considerationsHandling various inventory observation real-life scenariosHigh level overview of valuation and pricing methodsKey controls related to inventory
Surgent's Examining ASC 842, Leases: More Than Meets the Eye
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Webinar
4.00 Credits
Member Price: $159
ASU No. 2016-02, Leases (Topic 842) Overall lease accounting guidance Lessor Accounting 101 Lessee Accounting 101 Detailed review of accounting by lessees and lessors Sale and leaseback transactions Transition guidance Other operational issues Recently issued updates to the lease accounting guidance Feedback from the public company adoption of Topic 842
Deep Dive CommonAuditing Deficiencies
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Webinar
4.00 Credits
Member Price: $129
Estimates Documentation Risk Assessment
Financial & Tax Accounting for Partnerships & LLCs
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Webinar
4.00 Credits
Member Price: $129
Review of the Accounting Standards Codification and its application to partnerships and LLCs Review of the OCBOA/Special Purpose Frameworks and their application to partnerships and LLCs Review of the AICPA financial reporting framework for small and medium-sized entities Financial vs. tax accounting for partnership/LLC capital accounts Review of Section 704(b) substantial economic effect rules and their relation to financial accounting The integration of financial accounting for partnerships/LLCs with the Form 1065 Completion of the Form 1065 Schedule M-1 Partnerships/LLCs as part of other entities
Internal Controls That Could Have Prevented Frauds
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Webinar
2.00 Credits
Member Price: $79
Examination of actual frauds Discussion of internal controls that could have prevented the frauds Contemplation of epiphanies for your own professional scenarios.
Real Estate Tax Update
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Webinar
4.00 Credits
Member Price: $129
Recent tax legislation, rules and developments impacting real estate owners and investors Section 179 for qualified real property Section 179 for non-residential roofs, HVAC fire protection and security systems Section 163(j) interest expense limitation, including electing out and ADS depreciation Introduction to opportunity zones
Advanced Excel: Hidden Secrets and Gems
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Webinar
2.00 Credits
Member Price: $79
Using intellectual curiosity and professional skepticism to develop a problem-solving mentality Real-life examples of innovative ways to analyze and report data with Excel Using Excel to perform e-mail merges Many other functions and techniques that inspire you to continue exploring the depths of Excel and its seemingly bottomless toolbox Practitioners, members in industry and other accounting professionals a better understanding of the advanced features of Microsoft Excel
Depreciating & Expensing Business Assets
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Webinar
4.00 Credits
Member Price: $129
Recent tax legislation, rules and developments related to capitalization and depreciation Capitalization of tangible property, including materials and supplies, building and improvements Small taxpayer safe harbor Section 179, including 2020 inflation adjustment Section 168(k) 100% bonus deduction ADS depreciation for electing farm and real estate business MACRS depreciation and Form 4562
Moving Beyond the Basics of Excel
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Webinar
2.00 Credits
Member Price: $79
Using formulas to manipulate and transform data Using formulas and reference formulas such as =VLOOKUP Using pivot tables Understanding Solver to perform multivariate analysis