CPE Catalog & Events
Mastering Charitable Remainder Trusts and Form 5227Compliance
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Webinar
2.00 Credits
Member Price: $79
Introduction to Charitable Remainder Trusts (CRTs) Types of CRTs and their Benefits Formation and Funding of CRTs Identifying Suitable Candidates for CRTs Understanding Form 5227: An Overview Line-by-Line Breakdown of Form 5227 Reporting Trust Assets and Income Distributions and Charitable Beneficiaries Compliance Updates and Recent Changes to Form 5227 Best Practices for Accurate Completion and Filing
The Trustworthy Leader: Ethics and Trust in a Time of Social Change
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Webinar
2.00 Credits
Member Price: $79
Ethics Leadership
Business Ethics: Cases from the Real World
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Webinar
4.00 Credits
Member Price: $129
Why are ethics so complicated? What trade-offs must we make to solve ethical predicaments? What can we do? Should you speak up or be quiet? What do I do when I find myself in an ethical predicament? What are fundamental ethical principles for a businessperson? Is ethics situational? What is the Fraud Triangle? How do we resolve ethical issues?
2024 S Corporation Essentials: Review & Update
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Webinar
4.00 Credits
Member Price: $129
Recent tax legislation, rules, and developments impacting S-corporations S corporation shareholder basis in stock and debt Schedules K-2 and K-3 reporting Basis of indebtedness S corporation open account debt Limitation of deduction of losses AAA and distributions
2024 Spring Tax Review with Doug Van Der Aa
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Webinar
4.00 Credits
Member Price: $129
Recent legislative, judicial, and IRS developments impacting both business and individual taxpayers Individual taxpayer credits Tax depreciation update Significant IRS rules and court decisions impacting individuals, corporations and partnerships
Critical Thinking for Financial Professionals
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Webinar
1.00 Credits
Member Price: $55
Two Systems of ThinkingSystem 1System 2 How cognitive bias can cause you to make bad decisions Anchoring Availability The Dunning-Kruger Effect The Ikea Effect The Rhyme as Reason Effect Substitution 6 Tips for making better decisions
2024 Was It Fraud or Just Poor Audit Quality?
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Webinar
1.60 Credits
Member Price: $59
Financial statement manipulation Ethics enforcement process Auditor conflicts of interest
2024 FASB Update and Review
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Webinar
2.00 Credits
Member Price: $79
Review of FASB updates that will affect near-term reporting Identify future topics that may soon be addressed by the FASB
Advanced Cost Accounting
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Webinar
2.00 Credits
Member Price: $79
Occupancy costs Depreciation Utilities Supervision Maintenance Quality Control Material Handling Process Engineering Design Engineering Procurement Human Resources Information Systems Selling Costs Accounting Cost of Money Excess Capacity
ESG 101: What is Environmental, Social and Governance?
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Webinar
2.00 Credits
Member Price: $95
Environmental, Social and Governance concepts in today’s world Areas of accountability for ESG How ESG impacts Financial Reporting
Surgent's Current Issues in Accounting and Auditing: An Annual Update
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Webinar
4.00 Credits
Member Price: $159
Recently issued FASB Accounting Standards Updates, the PCC Update, and items on the FASB’s Technical Agenda Leases – Topic 842 Review of SAS No. 142 – Audit Evidence Recently issued SASs and other AICPA activity Detailed review of SAS No. 145 Other important A&A practice matters
GAAP Update 2024
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Webinar
8.00 Credits
Business combinations and consolidations Lease accounting Financial instruments - credit losses (CECL) Intangibles, including goodwill Fair value
Social Security Basics and Strategies for Maximizing Benefits 2024
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Webinar
8.00 Credits
Social Security planning, benefit calculation, and beneficiaries Recent changes to "file and suspend" and "restricted application" strategies Increasing benefits for self-employed individuals Planning for surviving spouses Integrating retirement plan distribution strategies with Social Security claiming strategies Coordinating drawing Social Security benefits with the start of Medicare benefits, including a discussion of IRMAA
K2's 2023 Excel Tips, Tricks, and Techniques for Accountants
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Webinar
8.00 Credits
Member Price: $225
Fundamental Excel techniques all accounting and financial professionals should know and use Creating date-based calculations in Excel How to create Excel templates Key options you should enable in Excel Linking data in Excel
Surgent's Compilations, Reviews, and Preparations: Engagement Performance and Annual Update
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Webinar
8.00 Credits
Member Price: $299
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 SSARS No. 26, Quality Management for an Engagement Conducted in Accordance With Statements on Standards for Accounting and Review Services Sample comprehensive engagement work programs for preparation, compilation and review engagements Reporting and disclosure illustrations for each level of service, including attesting on personal financial statements, prescribed form, special purpose framework and other engagement variations Other communication requirements, such as sample engagement letters and management representation letters
Surgent's Fiduciary Income Tax Returns - Form 1041 Workshop with Filled-in Forms
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Webinar
8.00 Credits
Member Price: $279
Classifying receipts between “income” and “corpus” under the Uniform Principal and Income Act Calculation of DNI utilizing three different methods, a “forms” method (Schedule B), a “code” method, and a “shortcut” method, utilizing a worksheet of common income and expenses Proper W-2 preparation and procedures in the year of death Taxpayer passes before taking a required minimum distribution; what must be done? Forgetful fiduciaries of simple trusts Fluctuating trusts – Simple one year, complex the next Dividing income in the year of death Overview of Subchapter J Form preparation issues – Filing requirements and line-by-line explanations of Form 1041 Taxable income of estates and trusts and expense allocation issues Specific deductions and miscellaneous itemized deductions Income in respect of a decedent The income distribution deduction calculation Relation of principal and income law to DNI Understanding how to handle capital gains and losses Allocating tax items to beneficiaries: another K-1 Other considerations: excess deductions on termination Effects of the CARES and Tax Relief Acts on trusts: §461(l) Excess Business Loss Limitation, NOL, §163(j) modifications, new employer credits Comprehensive DNI case study, with principal (cost and FMV) and income reconciliation Comprehensive trust and estate case studies, with filled-in forms
Surgent's Form 1065 Boot Camp: Step-by-Step Preparation with Completed Forms
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Webinar
8.00 Credits
Member Price: $279
Comprehensive coverage of the Inflation Reduction Act of 2022 Gain a thorough understanding of federal income tax laws for partnerships and LLCs, from formation to tax return preparation issues Filing requirements for Schedules K-2 and K-3 Who files Form 1065, and who does not file Form 1065 Tax Basis Capital Account Reporting Requirements Trade or Business income and expenses versus Separately Stated Items The importance of Schedule M-1 Partnership distributions -- current or liquidating, cash or property How to allocate recourse and nonrecourse debt Self-employment tax issues; court cases and trends in tax audits of earnings subject to self-employment taxes Complete coverage of any new legislation enacted before presentation Section 163(j) limitations Mastering two common tax forms, Depreciation (4562) and Sale of Assets (4797) Final regulations on Section 168(k) Partnership reporting oddities Accurately preparing partnership returns and reconciling book income to taxable income The Centralized Audit Regime under the Bipartisan Budget Act of 2015
You Don't Know What You Don't Know About Microsoft Excel
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Webinar
8.00 Credits
Member Price: $239
The major topics covered in this course include:Excel shortcuts and time saversWorking with templates, formats, styles, and themesCustomizing and enhancing ExcelProtecting and securing workbooksFormula building and the Excel function libraryNote: This session is taught using a Hands-On methodology. We provide practice files that tie to the examples in the course materials so participants can undertake all the steps in unison with the instructor.
Partnership/LLC Taxation: Tax Basis Capital Accounts
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Webinar
2.00 Credits
Member Price: $89
The major topics that will be covered in this class include:Discuss the impact of the Section 199A flow-through entities deduction on partnerships and their partnersThe meaning of a "tax basis capital account"How the financial accounting and tax capital accounts differ from one anotherDetermine a partner's share of the partnership's liabilitiesDistinguish "recourse" loans from "nonrecourse" loansWhat are "qualified nonrecourse financing" loans and how they affect partnersSection 704 "built-in gain or loss" rules and how they impact Schedule K-1 reportingSection 4655 "at risk" rules and how they impact Schedule K-1 reporting
AICPA Town Hall Series (12/11/2024)
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Webinar
1.00 Credits
Status update Current Treasury guidance Top questions related to the CARES Act and PPP AICPA resources & tools update