CPE Catalog & Events

Cash Forecasting, Reporting and Metrics - Managing the Lifeblood of the Business

Key components of the Cash Flow model Receipts and Disbursements model Applying uniqueness for your organization, your industry, the macro environment Incorporating strategic analysis into cash forecasting Using reporting and metrics to make cash forecasting more complete Benchmarking as a tool to improve the accuracy of your cash forecasting

Conflicts of Interest: Dealing With Ethical Dilemmas in Business and Industry

Do conflicts of interest matter?  Are we aware of common conflicts of interest?  What does the Code of Professional Conduct require?  How to recognize Conflicts of Interest?  Ethical issues regarding competence and gifts and entertainment. Tradeoffs involved in dealing with conflicts of interest?  Suggestions on how to avoid conflicts of interest.  

Business Longevity - Is Your Business Wobbling?

Business Management  Organization

2024 Partnership Checkup: Key Tax Issues & Forms Reporting

Clarify the importance of partnership capital accounts and partnerships debt on partner's tax basis; Impact of contributed property Explain the use of both "inside" and "outside” basis determination Explain the importance of shareholder loans to the entity Discuss how basis is impacted by distributions of corporation property and the sale/or liquidation of the S corporation interest Comprehensive examples illustrate the mechanics of the basis determination process

How Culture Affects Risks

Communicating core values Corporate culture built upon core values Risk awareness Behavioral-based interviewing

Small HR Team, Big Impact: 3 Employee Engagement Strategies for Lean HR Departments

HR Leadership Small HR Teams HR Department of One Employee Engagement Employee Experience Employee Journey

Accounting Fraud & Embezzlement: Case Studies from the Trenches

Embezzlement Theft of public money Circumstances that allowed the fraud to occur

2024 Listening to the Statement of Cash Flows

Preparation of the statement of cash flows Importance of identifying sources and uses of cash in financial reporting Financial statement analysis Cash-related financial statement disclosures

Surgent's Annual Update for Defined Contribution Plans

Common risks and pitfalls associated with defined contribution plans Nuances of the fair value disclosures New reporting and disclosure requirements for the current year Results of DOL Audit Quality Study

Surgent's Controllership Skills Update - Budgeting, Forecasting, and Big Data

Why forecasts and budgets are frequently wrong: behavioral finance; improper goal setting, games, continuing the status quo, traditional budgeting techniques Incorporating strategy into budgets: improving measurement systems; common errors, developing strategies and appropriate measurements Expanding the budgeting framework: rolling forecasts; mission-based budgeting, zero-based budgeting, post-completion evaluations, contingency planning, black swan events, identifying improvements Big data: definition, challenges, goals, current uses/examples, sources of information Analytical tools: ration analysis, benchmarking, Pareto analysis, trend analysis, regression, simulation, dashboards

Surgent's Successfully Completing an Income Tax Return for a Trust or Estate -- Form 1041

Passive activity rules for trusts including the NIIT The different types of trusts for income tax purposes (e.g. simple, complex, grantor, charitable) The critical categorization of income (taxable income vs. fiduciary accounting income) Distributable net income (DNI) and how it works The “Tier” Rules The Separate Share Rule IRC 663(b) “65-Day” Rule IRC §691(c) Deduction QSST and EBST elections How to treat excess deductions on termination Grantor trust rules and how they impact planning and return preparation The income tax side of Domestic Asset Protection Trusts

Why Cybersecurity Matters to CPAs

The major topics that will be covered in this class include:Recent cybersecurity attacks, their implications, and how weak cybersecurity controls enabled their successSpecific cybersecurity controls that help prevent fraud and support data integrity of financial reportsHow an effective cybersecurity program is needed to reduce losses, prevent fraud, avoid reputational damage, and protect critical data assets

The Seven High Quality Questions that Lead to Success & Solutions

Tolerations Goal setting Gratitude Setting a 'tone' of success Priorities as a means to mindful living Reflection & Planning as tools to generate clarity & intention Connecting with the wise resource often overlooked in business models  

New Businesses - Advising Clients on Related Tax Issues

Surgent's Guide and Update to Compilations, Reviews, and Preparations

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. 25, Materiality in a Review of Financial Statements and Adverse Conclusions Sample comprehensive engagement work programs for preparation, compilation, and review engagements

Reviewing S Corporation Tax Returns: What Are You Missing?

Form 1120-S Schedule K-1 Schedule L Schedules M-1 and M-2 Form 4562 Form 4797

Audit 102: Professional Skepticism - Finding Fraud and Error

The major topics covered in this course include:The importance of professional skepticism, especially when performing audit or other attest servicesSpecific fraud responsibilities in a financial statement auditThe varying levels of persuasiveness of evidence to support assurance conclusions or opinions

Understanding the Form 990 and its Preparation Prerequisites

The major topics that will be covered in this class include:Overview of the Form 990's design and goals in play upon the Core Form and tack-on SchedulesAddress of the definition's key factors that make a third-party organization a "related organization"Exploring the definitions of parties who are to be disclosed as managers at Part VII-A (i.e., as a TDOKE -- a Trustee/Director (TD)/Officer (O)/Key Employee (KE) - or as a High 5) and understanding what is the definition and measure of "reportable compensation"Working with the definitions of "family member" and "independence" as same are used in Parts VI and Schedule LApplying the definition of "business relationship" as same is used in Part VISequencing of the form's preparation tasks and who to go to for informationWorking with the Board of Directors to have them understand what the completed Form 990 conveys to the public/regulators

Surgent's Yellow Book and Single Audits: How to Stay in Good Graces and Out of Bad Places with Your Peer Reviewer

The key requirements and audit areas that peer reviewers hone in on when reviewing Yellow Book and single audit engagements Avoiding common pitfalls seen in Yellow Book and single audits How to improve your performance on Yellow Book and single audits while staying in good graces with your peer reviewer

Creating a Culture of Trust: Build Loyal and Engaged Teams

Culture Trust