| K2's Accessing And Managing Data In Excel (Webinar) (24WA-1338)24WA-1338 | *Using Power Query to link data into Excel*Manipulating Excel data with data transformations*Creating data models using Power Query*Examples of common and useful transformations | Stephens Tommy G |
| 11/4/2024 | 2 - 6 p.m. | Online | 4 CPE (0 tech, 4 non-tech) | |
| Building Your Own Library of Anti-fraud & Continuous Monitoring Tests (Webinar) (24WA-1371)24WA-1371 | *Build your own forensic data analytics tests around vendors, customers or employees*Expand your knowledge and library of available anti-fraud tests and behavioral algorithms*Align the right tests to the appropriate risks*Practical applications and use cases | Walden Vincent |
| 12/3/2024 | 5 - 6:05 p.m. | Online | 1 CPE (1 tech, 0 non-tech) | |
| Data Extraction, Transformation, & Validation: The Right Data Sources for Analysis (Webinar) (24WA-1348)24WA-1348 | *Understand various data types*Structured vs. unstructured data*Completeness and validation testing*Selecting the right data sources for the job*Risks and pitfalls to avoid | Walden Vincent |
| 11/9/2024 | 3 - 4:55 p.m. | Online | 2 CPE (2 tech, 0 non-tech) | |
| K2's Accessing And Managing Data In Excel (Webinar) (24WA-1356)24WA-1356 | *Using Power Query to link data into Excel*Manipulating Excel data with data transformations*Creating data models using Power Query*Examples of common and useful transformations | Stephens Tommy G |
| 11/16/2024 | 8 a.m. - 12 p.m. | Online | 4 CPE (0 tech, 4 non-tech) | |
| Building Your Own Library of Anti-fraud & Continuous Monitoring Tests (Webinar) (24WA-1359)24WA-1359 | *Build your own forensic data analytics tests around vendors, customers or employees*Expand your knowledge and library of available anti-fraud tests and behavioral algorithms*Align the right tests to the appropriate risks*Practical applications and use cases | Walden Vincent |
| 11/20/2024 | 1 - 2:05 p.m. | Online | 1 CPE (1 tech, 0 non-tech) | |
| K2's Automating Your Tax Practice (Webinar) (24WA-1409)24WA-1409 | *Why tax automation is essential*Hardware and software selection*Workflow design*Best practices for ingesting data | |
| 12/30/2024 | 2 - 6 p.m. | Online | 4 CPE (4 tech, 0 non-tech) | |
| Audit Risk Assessment in Plain English (Webinar) (24WA-1320)24WA-1320 | *Overview of Audit Risk Assessment*AICPA's clarified Risk Assessment Standards*SAS 145*Assessing the Entity's Environment | Crawford Frank W Pembrook Chris |
| 10/21/2024 | 3 - 4:50 p.m. | Online | 2 CPE (2 tech, 0 non-tech) | |
| Introduction to Forensic Data Analytics (Webinar) (24WA-1361)24WA-1361 | *Data analytics*Key fraud risk management guidance documents*Data analytics frameworks*Leading techniques and innovations for preventing and detecting fraud | Walden Vincent |
| 11/20/2024 | 3 - 4:50 p.m. | Online | 2 CPE (2 tech, 0 non-tech) | |
| K2's Accessing And Managing Data In Excel (Webinar) (24WA-1368)24WA-1368 | *Using Power Query to link data into Excel*Manipulating Excel data with data transformations*Creating data models using Power Query*Examples of common and useful transformations | Stephens Tommy G |
| 12/2/2024 | 12 - 4 p.m. | Online | 4 CPE (0 tech, 4 non-tech) | |
| Building Your Own Library of Anti-fraud & Continuous Monitoring Tests (Webinar) (24WA-1385)24WA-1385 | *Build your own forensic data analytics tests around vendors, customers or employees*Expand your knowledge and library of available anti-fraud tests and behavioral algorithms*Align the right tests to the appropriate risks*Practical applications and use cases | Walden Vincent |
| 12/14/2024 | 9 - 10:05 a.m. | Online | 1 CPE (1 tech, 0 non-tech) | |
| Governmental Accounting 101 (Webinar) (24WA-1335)24WA-1335 | *Fund types*Budgetary accounting*Financial reporting requirements*Single Audit Act*Audit standards and procedures*Best practices in governmental accounting | Crawford Frank W Pembrook Chris |
| 10/30/2024 | 3 - 4:50 p.m. | Online | 2 CPE (2 tech, 0 non-tech) | |
| Governmental Accounting 101 (Webinar) (24WA-1404)24WA-1404 | *Fund types*Budgetary accounting*Financial reporting requirements*Single Audit Act*Audit standards and procedures*Best practices in governmental accounting | Pembrook Chris Crawford Frank W |
| 12/27/2024 | 11 a.m. - 12:50 p.m. | Online | 2 CPE (2 tech, 0 non-tech) | |
| K2's Automating Your Tax Practice (Webinar) (24WA-1382)24WA-1382 | *Why tax automation is essential*Hardware and software selection*Workflow design*Best practices for ingesting data | |
| 12/12/2024 | 5 - 9 p.m. | Online | 4 CPE (4 tech, 0 non-tech) | |
| K2's Automating Your Tax Practice (Webinar) (24WA-1339)24WA-1339 | *Why tax automation is essential*Hardware and software selection*Workflow design*Best practices for ingesting data | |
| 11/4/2024 | 10 a.m. - 2 p.m. | Online | 4 CPE (4 tech, 0 non-tech) | |
| Introduction to Forensic Data Analytics (Webinar) (24WA-1331)24WA-1331 | *Data analytics*Key fraud risk management guidance documents*Data analytics frameworks*Leading techniques and innovations for preventing and detecting fraud | Walden Vincent |
| 10/29/2024 | 5 - 6:50 p.m. | Online | 2 CPE (2 tech, 0 non-tech) | |
| K2's Safeguarding Taxpayer Data: A Guide For Your Required Security Plan (Webinar) (24WA-1410)24WA-1410 | *The need to protect client data*The required security and privacy standards*Leave with a sample plan to consider your tax practice | Johnston Randolph P |
| 12/30/2024 | 11 a.m. - 12:50 p.m. | Online | 2 CPE (2 tech, 0 non-tech) | |
| Common Audit and Financial Reporting Deficiencies in State and Local Governments (Webinar) (24WA-1351)24WA-1351 | *Financial statement preparation*Common mistakes made in preparing financial statements*GASB financial statement preparation standards | Crawford Frank W Pembrook Chris |
| 11/14/2024 | 3 - 4:50 p.m. | Online | 2 CPE (2 tech, 0 non-tech) | |
| K2's Accessing And Managing Data In Excel (Webinar) (24WA-1408)24WA-1408 | *Using Power Query to link data into Excel*Manipulating Excel data with data transformations*Creating data models using Power Query*Examples of common and useful transformations | Stephens Tommy G |
| 12/30/2024 | 10 a.m. - 2 p.m. | Online | 4 CPE (0 tech, 4 non-tech) | |
| Governmental Accounting 101 (Webinar) (24WA-1376)24WA-1376 | *Fund types*Budgetary accounting*Financial reporting requirements*Single Audit Act*Audit standards and procedures*Best practices in governmental accounting | Pembrook Chris Crawford Frank W |
| 12/6/2024 | 3 - 4:50 p.m. | Online | 2 CPE (2 tech, 0 non-tech) | |
| Forensic Data Analytics Supercourse for Fraud Prevention and Detection (Webinar) (24WA-1394)24WA-1394 | *Forensic data analytics*Fraud prevention and detection*Data validation and methodologies*COSO's Fraud Risk Management Guide principles*Innovations in anti-fraud technology | Walden Vincent |
| 12/19/2024 | 11 a.m. - 6:50 p.m. | Online | 8 CPE (8 tech, 0 non-tech) | |
| Forensic Data Analytics Supercourse for Fraud Prevention and Detection (Webinar) (24WA-1345)24WA-1345 | *Forensic data analytics*Fraud prevention and detection*Data validation and methodologies*COSO's Fraud Risk Management Guide principles*Innovations in anti-fraud technology | Walden Vincent |
| 11/7/2024 | 9 a.m. - 4:50 p.m. | Online | 8 CPE (8 tech, 0 non-tech) | |
| GASB 96 SBITA, GASB 94 P3, and GASB 87 Leases (Year 2) (Webinar) (24WA-1366)24WA-1366 | *Requirements of GASB 96, GASB 94, and GASB 87*Implementation of GASB 96, 94 and 87 | Crawford Frank W Pembrook Chris |
| 11/26/2024 | 6 - 7:50 p.m. | Online | 2 CPE (2 tech, 0 non-tech) | |
| Aligning Analytics to COSO's Fraud Risk Management Principles (Webinar) (24WA-1384)24WA-1384 | *COSO Fraud Risk Management Guide*Aligning data analytics considerations to an effective fraud risk management program*How to implement and sustain an effective forensic data analytics program as part of an effective fraud risk management and compliance program | Walden Vincent |
| 12/14/2024 | 3 - 4:05 p.m. | Online | 1 CPE (1 tech, 0 non-tech) | |
| Common Audit and Financial Reporting Deficiencies in State and Local Governments (Webinar) (24WA-1386)24WA-1386 | *Financial statement preparation*Common mistakes made in preparing financial statements*GASB financial statement preparation standards | Crawford Frank W Pembrook Chris |
| 12/14/2024 | 9 - 10:50 a.m. | Online | 2 CPE (2 tech, 0 non-tech) | |
| Common Audit and Financial Reporting Deficiencies in State and Local Governments (Webinar) (24WA-1374)24WA-1374 | *Financial statement preparation*Common mistakes made in preparing financial statements*GASB financial statement preparation standards | Pembrook Chris Crawford Frank W |
| 12/6/2024 | 11 a.m. - 12:50 p.m. | Online | 2 CPE (2 tech, 0 non-tech) | |
| Data Extraction, Transformation, & Validation: The Right Data Sources for Analysis (Webinar) (24WA-1402)24WA-1402 | *Understand various data types*Structured vs. unstructured data*Completeness and validation testing*Selecting the right data sources for the job*Risks and pitfalls to avoid | Walden Vincent |
| 12/27/2024 | 3 - 4:55 p.m. | Online | 2 CPE (2 tech, 0 non-tech) | |
| Audit Risk Assessment in Plain English (Webinar) (24WA-1406)24WA-1406 | *Overview of Audit Risk Assessment*AICPA's clarified Risk Assessment Standards*SAS 145*Assessing the Entity's Environment | Crawford Frank W Pembrook Chris |
| 12/28/2024 | 9 - 10:50 a.m. | Online | 2 CPE (2 tech, 0 non-tech) | |
| K2's Safeguarding Taxpayer Data: A Guide For Your Required Security Plan (Webinar) (24WA-1362)24WA-1362 | *The need to protect client data*The required security and privacy standards*Leave with a sample plan to consider your tax practice | Johnston Randolph P |
| 11/21/2024 | 6 - 7:50 p.m. | Online | 2 CPE (2 tech, 0 non-tech) | |
| K2's Accessing And Managing Data In Excel (Webinar) (24WA-1395)24WA-1395 | *Using Power Query to link data into Excel*Manipulating Excel data with data transformations*Creating data models using Power Query*Examples of common and useful transformations | Stephens Tommy G |
| 12/21/2024 | 8 a.m. - 12 p.m. | Online | 4 CPE (0 tech, 4 non-tech) | |
| K2's Safeguarding Taxpayer Data: A Guide For Your Required Security Plan (Webinar) (24WA-1397)24WA-1397 | *The need to protect client data*The required security and privacy standards*Leave with a sample plan to consider your tax practice | Johnston Randolph P |
| 12/21/2024 | 9 - 10:50 a.m. | Online | 2 CPE (2 tech, 0 non-tech) | |
| Emerging Innovations in Forensic Data Analytics, Crypto Currencies and AI/ChatGPT (Webinar) (24WA-1316)24WA-1316 | *AI and ChatGPT*Machine learning & predictive transaction tagging*Profiles of an improper or corrupt vendor payment*Data Sharing Consortium and Split Learning Techniques*Cryptocurrency trends and applications from an accountant's perspective | Walden Vincent |
| 10/14/2024 | 1 - 2:55 p.m. | Online | 2 CPE (2 tech, 0 non-tech) | |
| GASB 96 SBITA, GASB 94 P3, and GASB 87 Leases (Year 2) (Webinar) (24WA-1377)24WA-1377 | *Requirements of GASB 96, GASB 94, and GASB 87*Implementation of GASB 96, 94 and 87 | Crawford Frank W Pembrook Chris |
| 12/7/2024 | 9 - 10:50 a.m. | Online | 2 CPE (2 tech, 0 non-tech) | |
| Forensic Data Analytics Supercourse for Fraud Prevention and Detection (Webinar) (24WA-1355)24WA-1355 | *Forensic data analytics*Fraud prevention and detection*Data validation and methodologies*COSO's Fraud Risk Management Guide principles*Innovations in anti-fraud technology | Walden Vincent |
| 11/15/2024 | 11 a.m. - 6:50 p.m. | Online | 8 CPE (8 tech, 0 non-tech) | |
| Governmental Accounting 101 (Webinar) (24WA-1353)24WA-1353 | *Fund types*Budgetary accounting*Financial reporting requirements*Single Audit Act*Audit standards and procedures*Best practices in governmental accounting | Crawford Frank W Pembrook Chris |
| 11/14/2024 | 11 a.m. - 12:50 p.m. | Online | 2 CPE (2 tech, 0 non-tech) | |
| K2's Safeguarding Taxpayer Data: A Guide For Your Required Security Plan (Webinar) (24WA-1344)24WA-1344 | *The need to protect client data*The required security and privacy standards*Leave with a sample plan to consider your tax practice | Johnston Randolph P |
| 11/5/2024 | 9 - 10:50 a.m. | Online | 2 CPE (2 tech, 0 non-tech) | |
| Common Audit and Financial Reporting Deficiencies in State and Local Governments (Webinar) (24WA-1341)24WA-1341 | *Financial statement preparation*Common mistakes made in preparing financial statements*GASB financial statement preparation standards | Crawford Frank W Pembrook Chris |
| 11/5/2024 | 1 - 2:50 p.m. | Online | 2 CPE (2 tech, 0 non-tech) | |
| Aligning Analytics to COSO's Fraud Risk Management Principles (Webinar) (24WA-1370)24WA-1370 | *COSO Fraud Risk Management Guide*Aligning data analytics considerations to an effective fraud risk management program*How to implement and sustain an effective forensic data analytics program as part of an effective fraud risk management and compliance program | Walden Vincent |
| 12/3/2024 | 5 - 6:05 p.m. | Online | 1 CPE (1 tech, 0 non-tech) | |
| Audit Risk Assessment in Plain English (Webinar) (24WA-1350)24WA-1350 | *Overview of Audit Risk Assessment*AICPA's clarified Risk Assessment Standards*SAS 145*Assessing the Entity's Environment | Crawford Frank W Pembrook Chris |
| 11/14/2024 | 1 - 2:50 p.m. | Online | 2 CPE (2 tech, 0 non-tech) | |
| K2's Safeguarding Taxpayer Data: A Guide For Your Required Security Plan (Webinar) (24WA-1372)24WA-1372 | *The need to protect client data*The required security and privacy standards*Leave with a sample plan to consider your tax practice | Johnston Randolph P |
| 12/4/2024 | 1 - 2:50 p.m. | Online | 2 CPE (2 tech, 0 non-tech) | |
| K2's Accessing And Managing Data In Excel (Webinar) (24WA-1381)24WA-1381 | *Using Power Query to link data into Excel*Manipulating Excel data with data transformations*Creating data models using Power Query*Examples of common and useful transformations | Stephens Tommy G |
| 12/12/2024 | 5 - 9 p.m. | Online | 4 CPE (0 tech, 4 non-tech) | |
| GASB 96 SBITA, GASB 94 P3, and GASB 87 Leases (Year 2) (Webinar) (24WA-1375)24WA-1375 | *Requirements of GASB 96, GASB 94, and GASB 87*Implementation of GASB 96, 94 and 87 | Pembrook Chris Crawford Frank W |
| 12/6/2024 | 1 - 2:50 p.m. | Online | 2 CPE (2 tech, 0 non-tech) | |
| Forensic Data Analytics Supercourse for Fraud Prevention and Detection (Webinar) (24WA-1317)24WA-1317 | *Forensic data analytics*Fraud prevention and detection*Data validation and methodologies*COSO's Fraud Risk Management Guide principles*Innovations in anti-fraud technology | Walden Vincent |
| 10/14/2024 | 9 a.m. - 4:50 p.m. | Online | 8 CPE (8 tech, 0 non-tech) | |
| K2's Automating Your Tax Practice (Webinar) (24WA-1369)24WA-1369 | *Why tax automation is essential*Hardware and software selection*Workflow design*Best practices for ingesting data | |
| 12/2/2024 | 8 a.m. - 12 p.m. | Online | 4 CPE (4 tech, 0 non-tech) | |
| Aligning Analytics to COSO's Fraud Risk Management Principles (Webinar) (24WA-1358)24WA-1358 | *COSO Fraud Risk Management Guide*Aligning data analytics considerations to an effective fraud risk management program*How to implement and sustain an effective forensic data analytics program as part of an effective fraud risk management and compliance program | Walden Vincent |
| 11/20/2024 | 11 a.m. - 12:05 p.m. | Online | 1 CPE (1 tech, 0 non-tech) | |
| GASB 96 SBITA, GASB 94 P3, and GASB 87 Leases (Year 2) (Webinar) (24WA-1342)24WA-1342 | *Requirements of GASB 96, GASB 94, and GASB 87*Implementation of GASB 96, 94 and 87 | Crawford Frank W Pembrook Chris |
| 11/5/2024 | 6 - 7:50 p.m. | Online | 2 CPE (2 tech, 0 non-tech) | |
| Common Audit and Financial Reporting Deficiencies in State and Local Governments (Webinar) (24WA-1333)24WA-1333 | *Financial statement preparation*Common mistakes made in preparing financial statements*GASB financial statement preparation standards | Crawford Frank W Pembrook Chris |
| 10/30/2024 | 11 a.m. - 12:50 p.m. | Online | 2 CPE (2 tech, 0 non-tech) | |
| Introduction to Forensic Data Analytics (Webinar) (24WA-1405)24WA-1405 | *Data analytics*Key fraud risk management guidance documents*Data analytics frameworks*Leading techniques and innovations for preventing and detecting fraud | Walden Vincent |
| 12/27/2024 | 1 - 2:50 p.m. | Online | 2 CPE (2 tech, 0 non-tech) | |
| Data Extraction, Transformation, & Validation: The Right Data Sources for Analysis (Webinar) (24WA-1330)24WA-1330 | *Understand various data types*Structured vs. unstructured data*Completeness and validation testing*Selecting the right data sources for the job*Risks and pitfalls to avoid | Walden Vincent |
| 10/29/2024 | 1 - 2:55 p.m. | Online | 2 CPE (2 tech, 0 non-tech) | |
| Aligning Analytics to COSO's Fraud Risk Management Principles (Webinar) (24WA-1398)24WA-1398 | *COSO Fraud Risk Management Guide*Aligning data analytics considerations to an effective fraud risk management program*How to implement and sustain an effective forensic data analytics program as part of an effective fraud risk management and compliance program | Walden Vincent |
| 12/27/2024 | 9 - 10:05 a.m. | Online | 1 CPE (1 tech, 0 non-tech) | |
| Audit Risk Assessment in Plain English (Webinar) (24WA-1364)24WA-1364 | *Overview of Audit Risk Assessment*AICPA's clarified Risk Assessment Standards*SAS 145*Assessing the Entity's Environment | Pembrook Chris Crawford Frank W |
| 11/26/2024 | 3 - 4:50 p.m. | Online | 2 CPE (2 tech, 0 non-tech) | |
| GASB 96 SBITA, GASB 94 P3, and GASB 87 Leases (Year 2) (Webinar) (24WA-1327)24WA-1327 | *Requirements of GASB 96, GASB 94, and GASB 87*Implementation of GASB 96, 94 and 87 | Crawford Frank W Pembrook Chris |
| 10/26/2024 | 9 - 10:50 a.m. | Online | 2 CPE (2 tech, 0 non-tech) | |
| GASB 96 SBITA, GASB 94 P3, and GASB 87 Leases (Year 2) (Webinar) (24WA-1322)24WA-1322 | *Requirements of GASB 96, GASB 94, and GASB 87*Implementation of GASB 96, 94 and 87 | Pembrook Chris Crawford Frank W |
| 10/21/2024 | 11 a.m. - 12:50 p.m. | Online | 2 CPE (2 tech, 0 non-tech) | |
| Emerging Innovations in Forensic Data Analytics, Crypto Currencies and AI/ChatGPT (Webinar) (24WA-1325)24WA-1325 | *AI and ChatGPT*Machine learning & predictive transaction tagging*Profiles of an improper or corrupt vendor payment*Data Sharing Consortium and Split Learning Techniques*Cryptocurrency trends and applications from an accountant's perspective | Walden Vincent |
| 10/24/2024 | 5 - 6:55 p.m. | Online | 2 CPE (2 tech, 0 non-tech) | |
| Building Your Own Library of Anti-fraud & Continuous Monitoring Tests (Webinar) (24WA-1347)24WA-1347 | *Build your own forensic data analytics tests around vendors, customers or employees*Expand your knowledge and library of available anti-fraud tests and behavioral algorithms*Align the right tests to the appropriate risks*Practical applications and use cases | Walden Vincent |
| 11/9/2024 | 11 a.m. - 12:05 p.m. | Online | 1 CPE (1 tech, 0 non-tech) | |
| Building Your Own Library of Anti-fraud & Continuous Monitoring Tests (Webinar) (24WA-1329)24WA-1329 | *Build your own forensic data analytics tests around vendors, customers or employees*Expand your knowledge and library of available anti-fraud tests and behavioral algorithms*Align the right tests to the appropriate risks*Practical applications and use cases | Walden Vincent |
| 10/29/2024 | 9 - 10:05 a.m. | Online | 1 CPE (1 tech, 0 non-tech) | |
| Common Audit and Financial Reporting Deficiencies in State and Local Governments (Webinar) (24WA-1401)24WA-1401 | *Financial statement preparation*Common mistakes made in preparing financial statements*GASB financial statement preparation standards | Pembrook Chris Crawford Frank W |
| 12/27/2024 | 3 - 4:50 p.m. | Online | 2 CPE (2 tech, 0 non-tech) | |
| Aligning Analytics to COSO's Fraud Risk Management Principles (Webinar) (24WA-1328)24WA-1328 | *COSO Fraud Risk Management Guide*Aligning data analytics considerations to an effective fraud risk management program*How to implement and sustain an effective forensic data analytics program as part of an effective fraud risk management and compliance program | Walden Vincent |
| 10/29/2024 | 3 - 4:05 p.m. | Online | 1 CPE (1 tech, 0 non-tech) | |
| GASB 96 SBITA, GASB 94 P3, and GASB 87 Leases (Year 2) (Webinar) (24WA-1403)24WA-1403 | *Requirements of GASB 96, GASB 94, and GASB 87*Implementation of GASB 96, 94 and 87 | Crawford Frank W Pembrook Chris |
| 12/27/2024 | 9 - 10:50 a.m. | Online | 2 CPE (2 tech, 0 non-tech) | |
| K2's Accessing And Managing Data In Excel (Webinar) (24WA-1336)24WA-1336 | *Using Power Query to link data into Excel*Manipulating Excel data with data transformations*Creating data models using Power Query*Examples of common and useful transformations | Stephens Tommy G |
| 10/30/2024 | 12 - 4 p.m. | Online | 4 CPE (0 tech, 4 non-tech) | |
| Emerging Innovations in Forensic Data Analytics, Crypto Currencies and AI/ChatGPT (Webinar) (24WA-1354)24WA-1354 | *AI and ChatGPT*Machine learning & predictive transaction tagging*Profiles of an improper or corrupt vendor payment*Data Sharing Consortium and Split Learning Techniques*Cryptocurrency trends and applications from an accountant's perspective | Walden Vincent |
| 11/15/2024 | 11 a.m. - 12:55 p.m. | Online | 2 CPE (2 tech, 0 non-tech) | |
| Forensic Data Analytics Supercourse for Fraud Prevention and Detection (Webinar) (24WA-1326)24WA-1326 | *Forensic data analytics*Fraud prevention and detection*Data validation and methodologies*COSO's Fraud Risk Management Guide principles*Innovations in anti-fraud technology | Walden Vincent |
| 10/24/2024 | 11 a.m. - 6:50 p.m. | Online | 8 CPE (8 tech, 0 non-tech) | |
| Emerging Innovations in Forensic Data Analytics, Crypto Currencies and AI/ChatGPT (Webinar) (24WA-1379)24WA-1379 | *AI and ChatGPT*Machine learning & predictive transaction tagging*Profiles of an improper or corrupt vendor payment*Data Sharing Consortium and Split Learning Techniques*Cryptocurrency trends and applications from an accountant's perspective | Walden Vincent |
| 12/9/2024 | 1 - 2:55 p.m. | Online | 2 CPE (2 tech, 0 non-tech) | |
| Data Extraction, Transformation, & Validation: The Right Data Sources for Analysis (Webinar) (24WA-1387)24WA-1387 | *Understand various data types*Structured vs. unstructured data*Completeness and validation testing*Selecting the right data sources for the job*Risks and pitfalls to avoid | Walden Vincent |
| 12/14/2024 | 1 - 2:55 p.m. | Online | 2 CPE (2 tech, 0 non-tech) | |
| Audit Risk Assessment in Plain English (Webinar) (24WA-1389)24WA-1389 | *Overview of Audit Risk Assessment*AICPA's clarified Risk Assessment Standards*SAS 145*Assessing the Entity's Environment | Crawford Frank W Pembrook Chris |
| 12/17/2024 | 6 - 7:50 p.m. | Online | 2 CPE (2 tech, 0 non-tech) | |
| K2's Accessing And Managing Data In Excel (Webinar) (24WA-1318)24WA-1318 | *Using Power Query to link data into Excel*Manipulating Excel data with data transformations*Creating data models using Power Query*Examples of common and useful transformations | Stephens Tommy G |
| 10/17/2024 | 10 a.m. - 2 p.m. | Online | 4 CPE (0 tech, 4 non-tech) | |
| Common Audit and Financial Reporting Deficiencies in State and Local Governments (Webinar) (24WA-1321)24WA-1321 | *Financial statement preparation*Common mistakes made in preparing financial statements*GASB financial statement preparation standards | Pembrook Chris Crawford Frank W |
| 10/21/2024 | 9 - 10:50 a.m. | Online | 2 CPE (2 tech, 0 non-tech) | |
| Governmental Accounting 101 (Webinar) (24WA-1343)24WA-1343 | *Fund types*Budgetary accounting*Financial reporting requirements*Single Audit Act*Audit standards and procedures*Best practices in governmental accounting | Crawford Frank W Pembrook Chris |
| 11/5/2024 | 9 - 10:50 a.m. | Online | 2 CPE (2 tech, 0 non-tech) | |
| Governmental Accounting 101 (Webinar) (24WA-1378)24WA-1378 | *Fund types*Budgetary accounting*Financial reporting requirements*Single Audit Act*Audit standards and procedures*Best practices in governmental accounting | Pembrook Chris Crawford Frank W |
| 12/7/2024 | 9 - 10:50 a.m. | Online | 2 CPE (2 tech, 0 non-tech) | |
| Forensic Data Analytics Supercourse for Fraud Prevention and Detection (Webinar) (24WA-1380)24WA-1380 | *Forensic data analytics*Fraud prevention and detection*Data validation and methodologies*COSO's Fraud Risk Management Guide principles*Innovations in anti-fraud technology | Walden Vincent |
| 12/9/2024 | 9 a.m. - 4:50 p.m. | Online | 8 CPE (8 tech, 0 non-tech) | |
| Common Audit and Financial Reporting Deficiencies in State and Local Governments (Webinar) (24WA-1365)24WA-1365 | *Financial statement preparation*Common mistakes made in preparing financial statements*GASB financial statement preparation standards | Crawford Frank W Pembrook Chris |
| 11/26/2024 | 9 - 10:50 a.m. | Online | 2 CPE (2 tech, 0 non-tech) | |
| Data Extraction, Transformation, & Validation: The Right Data Sources for Analysis (Webinar) (24WA-1360)24WA-1360 | *Understand various data types*Structured vs. unstructured data*Completeness and validation testing*Selecting the right data sources for the job*Risks and pitfalls to avoid | Walden Vincent |
| 11/20/2024 | 9 - 10:55 a.m. | Online | 2 CPE (2 tech, 0 non-tech) | |
| K2's Automating Your Tax Practice (Webinar) (24WA-1396)24WA-1396 | *Why tax automation is essential*Hardware and software selection*Workflow design*Best practices for ingesting data | |
| 12/21/2024 | 12 - 4 p.m. | Online | 4 CPE (4 tech, 0 non-tech) | |
| Aligning Analytics to COSO's Fraud Risk Management Principles (Webinar) (24WA-1346)24WA-1346 | *COSO Fraud Risk Management Guide*Aligning data analytics considerations to an effective fraud risk management program*How to implement and sustain an effective forensic data analytics program as part of an effective fraud risk management and compliance program | Walden Vincent |
| 11/9/2024 | 9 - 10:05 a.m. | Online | 1 CPE (1 tech, 0 non-tech) | |
| Audit Risk Assessment in Plain English (Webinar) (24WA-1340)24WA-1340 | *Overview of Audit Risk Assessment*AICPA's clarified Risk Assessment Standards*SAS 145*Assessing the Entity's Environment | Crawford Frank W Pembrook Chris |
| 11/5/2024 | 6 - 7:50 p.m. | Online | 2 CPE (2 tech, 0 non-tech) | |
| K2's Safeguarding Taxpayer Data: A Guide For Your Required Security Plan (Webinar) (24WA-1324)24WA-1324 | *The need to protect client data*The required security and privacy standards*Leave with a sample plan to consider your tax practice | Johnston Randolph P |
| 10/23/2024 | 3 - 4:50 p.m. | Online | 2 CPE (2 tech, 0 non-tech) | |
| K2's Safeguarding Taxpayer Data: A Guide For Your Required Security Plan (Webinar) (24WA-1383)24WA-1383 | *The need to protect client data*The required security and privacy standards*Leave with a sample plan to consider your tax practice | Johnston Randolph P |
| 12/13/2024 | 3 - 4:50 p.m. | Online | 2 CPE (2 tech, 0 non-tech) | |
| Governmental Accounting 101 (Webinar) (24WA-1367)24WA-1367 | *Fund types*Budgetary accounting*Financial reporting requirements*Single Audit Act*Audit standards and procedures*Best practices in governmental accounting | Pembrook Chris Crawford Frank W |
| 11/26/2024 | 1 - 2:50 p.m. | Online | 2 CPE (2 tech, 0 non-tech) | |
| Building Your Own Library of Anti-fraud & Continuous Monitoring Tests (Webinar) (24WA-1400)24WA-1400 | *Build your own forensic data analytics tests around vendors, customers or employees*Expand your knowledge and library of available anti-fraud tests and behavioral algorithms*Align the right tests to the appropriate risks*Practical applications and use cases | Walden Vincent |
| 12/27/2024 | 11 a.m. - 12:05 p.m. | Online | 1 CPE (1 tech, 0 non-tech) | |
| Forensic Data Analytics Supercourse for Fraud Prevention and Detection (Webinar) (24WA-1407)24WA-1407 | *Forensic data analytics*Fraud prevention and detection*Data validation and methodologies*COSO's Fraud Risk Management Guide principles*Innovations in anti-fraud technology | Walden Vincent |
| 12/30/2024 | 9 a.m. - 4:50 p.m. | Online | 8 CPE (8 tech, 0 non-tech) | |
| Governmental Accounting 101 (Webinar) (24WA-1392)24WA-1392 | *Fund types*Budgetary accounting*Financial reporting requirements*Single Audit Act*Audit standards and procedures*Best practices in governmental accounting | Pembrook Chris Crawford Frank W |
| 12/17/2024 | 9 - 10:50 a.m. | Online | 2 CPE (2 tech, 0 non-tech) | |
| Governmental Accounting 101 (Webinar) (24WA-1323)24WA-1323 | *Fund types*Budgetary accounting*Financial reporting requirements*Single Audit Act*Audit standards and procedures*Best practices in governmental accounting | Pembrook Chris Crawford Frank W |
| 10/21/2024 | 1 - 2:50 p.m. | Online | 2 CPE (2 tech, 0 non-tech) | |
| Common Audit and Financial Reporting Deficiencies in State and Local Governments (Webinar) (24WA-1390)24WA-1390 | *Financial statement preparation*Common mistakes made in preparing financial statements*GASB financial statement preparation standards | Pembrook Chris Crawford Frank W |
| 12/17/2024 | 6 - 7:50 p.m. | Online | 2 CPE (2 tech, 0 non-tech) | |
| K2's Automating Your Tax Practice (Webinar) (24WA-1363)24WA-1363 | *Why tax automation is essential*Hardware and software selection*Workflow design*Best practices for ingesting data | |
| 11/22/2024 | 2 - 6 p.m. | Online | 4 CPE (4 tech, 0 non-tech) | |
| GASB 96 SBITA, GASB 94 P3, and GASB 87 Leases (Year 2) (Webinar) (24WA-1334)24WA-1334 | *Requirements of GASB 96, GASB 94, and GASB 87*Implementation of GASB 96, 94 and 87 | Crawford Frank W Pembrook Chris |
| 10/30/2024 | 1 - 2:50 p.m. | Online | 2 CPE (2 tech, 0 non-tech) | |
| K2's Automating Your Tax Practice (Webinar) (24WA-1337)24WA-1337 | *Why tax automation is essential*Hardware and software selection*Workflow design*Best practices for ingesting data | |
| 10/30/2024 | 8 a.m. - 12 p.m. | Online | 4 CPE (4 tech, 0 non-tech) | |
| K2's Automating Your Tax Practice (Webinar) (24WA-1319)24WA-1319 | *Why tax automation is essential*Hardware and software selection*Workflow design*Best practices for ingesting data | |
| 10/17/2024 | 2 - 6 p.m. | Online | 4 CPE (4 tech, 0 non-tech) | |
| Emerging Innovations in Forensic Data Analytics, Crypto Currencies and AI/ChatGPT (Webinar) (24WA-1393)24WA-1393 | *AI and ChatGPT*Machine learning & predictive transaction tagging*Profiles of an improper or corrupt vendor payment*Data Sharing Consortium and Split Learning Techniques*Cryptocurrency trends and applications from an accountant's perspective | Walden Vincent |
| 12/19/2024 | 5 - 6:55 p.m. | Online | 2 CPE (2 tech, 0 non-tech) | |
| Audit Risk Assessment in Plain English (Webinar) (24WA-1332)24WA-1332 | *Overview of Audit Risk Assessment*AICPA's clarified Risk Assessment Standards*SAS 145*Assessing the Entity's Environment | Crawford Frank W Pembrook Chris |
| 10/30/2024 | 9 - 10:50 a.m. | Online | 2 CPE (2 tech, 0 non-tech) | |
| GASB 96 SBITA, GASB 94 P3, and GASB 87 Leases (Year 2) (Webinar) (24WA-1352)24WA-1352 | *Requirements of GASB 96, GASB 94, and GASB 87*Implementation of GASB 96, 94 and 87 | Pembrook Chris Crawford Frank W |
| 11/14/2024 | 9 - 10:50 a.m. | Online | 2 CPE (2 tech, 0 non-tech) | |
| Introduction to Forensic Data Analytics (Webinar) (24WA-1349)24WA-1349 | *Data analytics*Key fraud risk management guidance documents*Data analytics frameworks*Leading techniques and innovations for preventing and detecting fraud | Walden Vincent |
| 11/9/2024 | 1 - 2:50 p.m. | Online | 2 CPE (2 tech, 0 non-tech) | |
| Audit Risk Assessment in Plain English (Webinar) (24WA-1373)24WA-1373 | *Overview of Audit Risk Assessment*AICPA's clarified Risk Assessment Standards*SAS 145*Assessing the Entity's Environment | Crawford Frank W Pembrook Chris |
| 12/6/2024 | 9 - 10:50 a.m. | Online | 2 CPE (2 tech, 0 non-tech) | |
| Audit Risk Assessment in Plain English (Webinar) (24WA-1399)24WA-1399 | *Overview of Audit Risk Assessment*AICPA's clarified Risk Assessment Standards*SAS 145*Assessing the Entity's Environment | Crawford Frank W Pembrook Chris |
| 12/27/2024 | 1 - 2:50 p.m. | Online | 2 CPE (2 tech, 0 non-tech) | |
| K2's Automating Your Tax Practice (Webinar) (24WA-1357)24WA-1357 | *Why tax automation is essential*Hardware and software selection*Workflow design*Best practices for ingesting data | |
| 11/16/2024 | 12 - 4 p.m. | Online | 4 CPE (4 tech, 0 non-tech) | |
| GASB 96 SBITA, GASB 94 P3, and GASB 87 Leases (Year 2) (Webinar) (24WA-1391)24WA-1391 | *Requirements of GASB 96, GASB 94, and GASB 87*Implementation of GASB 96, 94 and 87 | Crawford Frank W Pembrook Chris |
| 12/17/2024 | 3 - 4:50 p.m. | Online | 2 CPE (2 tech, 0 non-tech) | |
| Introduction to Forensic Data Analytics (Webinar) (24WA-1388)24WA-1388 | *Data analytics*Key fraud risk management guidance documents*Data analytics frameworks*Leading techniques and innovations for preventing and detecting fraud | Walden Vincent |
| 12/14/2024 | 11 a.m. - 12:50 p.m. | Online | 2 CPE (2 tech, 0 non-tech) | |
| MNCPA Audits of Local Governments Conference (Virtual) (24CF-GOVT)24CF-GOVT | | |
| 10/21/2024 | 8 a.m. - 4:15 p.m. | Online | 8 CPE (see agenda) | 1 Ethics |
| New Women’s Leadership Series: From Idea to Action: Navigating the Entrepreneurial Journey (Webinar) (24WM-P003)24WM-P003 | *Real-life stories of successful entrepreneurs.
*The entrepreneurial mindset.
*Challenges for growing a business.
*Harnessing your individual passion.
| |
| 11/19/2024 | 10 - 11 a.m. | Online | 1 CPE (0 tech, 1 non-tech) | |
| Surgent's Schedules K-2 and K-3: Filing Requirements (Webinar) (24WS-0116)24WS-0116 | *IRS goals in requiring these schedules*Detailed discussion of the domestic filing exception for 2023 tax year*Filing requirements and exceptions for every part of Schedules K-2 and K-3*Examples based on client situations encountered in practice | |
| 11/6/2024 | 9 - 11 a.m. | Online | 2 CPE (2 tech, 0 non-tech) | |
| Surgent's Schedules K-2 and K-3: Preparation of Forms (Webinar) (24WS-0117)24WS-0117 | *How to read and complete Parts II and III for Foreign Tax Credit*Practical tips on how to tackle Parts IV and IX for corporate partners*How to correctly fill out Parts X and XIII for foreign partners*Comprehensive examples for operating, real estate rental, and investment partnerships with filled-in sample forms | |
| 11/13/2024 | 9 - 11 a.m. | Online | 2 CPE (2 tech, 0 non-tech) | |
| Surgent's Schedules K-2 and K-3: Filing Requirements (Webinar) (24WS-0118)24WS-0118 | *IRS goals in requiring these schedules*Detailed discussion of the domestic filing exception for 2023 tax year*Filing requirements and exceptions for every part of Schedules K-2 and K-3*Examples based on client situations encountered in practice | |
| 12/30/2024 | 9 - 11 a.m. | Online | 2 CPE (2 tech, 0 non-tech) | |
| Surgent's Schedules K-2 and K-3: Preparation of Forms (Webinar) (24WS-0119)24WS-0119 | *How to read and complete Parts II and III for Foreign Tax Credit*Practical tips on how to tackle Parts IV and IX for corporate partners*How to correctly fill out Parts X and XIII for foreign partners*Comprehensive examples for operating, real estate rental, and investment partnerships with filled-in sample forms | |
| 12/31/2024 | 9 - 11 a.m. | Online | 2 CPE (2 tech, 0 non-tech) | |
| 2023 Tax Legislation: The Secure Act 2.0 (Self-Study) (24SX-0001)24SX-0001 | *Implications for individuals
*Changes to the Saver's Credit
*Changing the required minimum distribution rules for Roth 401(k)s
*Changes to required beginning dates for required minimum distributions of retirement plans.
*Penalty-Free Withdrawals for Certain Emergency Expenses
*Special provisions for firefighters and military personnel spouses
*Increases in catch-up contributions
*Impact on 529 plans
*Opportunities for student loan payment matching
*Implications for Employers
*Starter Section 401(k) plans for small employers
*Requiring automatic 401(k) enrollment
*Improving worker access to emergency savings
*Increasing part-time workers' access to retirement accounts
*Statute of Limitations on excise taxes imposed on overcontributions to retirement plans
*Multiple employer Section 403(b) plans
*Automatic portability provisions
*Other changes in the administration of company retirement plans | |
| Self-Study | | On-Demand | 2 CPE (2 tech, 0 non-tech) | |
| Accountants and Malpractice: Can We Get Sued for This? (Self-Study) (24SX-0002)24SX-0002 | *How accountant liability is a very real threat in today's litigious society *A discussion of scenarios in which accounting professionals can find themselves inadvertently involved in a lawsuit *Pitfalls in which the accountant may find him- or her- self while dealing with clients *Real-life examples from the speaker's extensive experience as a practitioner and as an expert witness in accounting malpractice cases. | |
| Self-Study | | On-Demand | 2 CPE (2 tech, 0 non-tech) | 2 Ethics |
| Accounting and Auditing for ESG (Self-Study) (24SX-0003)24SX-0003 | *ESG | |
| Self-Study | | On-Demand | 1 CPE (1 tech, 0 non-tech) | |
| Accounting and Financial Reporting for Cryptocurrency and Other Digital Assets (Self-Study) (24SX-0004)24SX-0004 | *Common applications related to initial recognition and measurement, subsequent measurement or derecognition, presentation, and disclosure of cryptocurrency and other digital assets
*Feedback from the AICPA's Digital Assets Working Group intended to assist auditors with opining on these digital records | |
| Self-Study | | On-Demand | 2 CPE (2 tech, 0 non-tech) | |
| K2's Testing and Auditing Excel Workbooks (Virtual) (24SR-P031)24SR-P031 | *Examples of common errors found in Excel workbooks
*How to reduce Excel errors
*Add-in solutions that can minimize spreadsheet error risk
*How PerfectXL, ClusterSeven and ActiveData tools can identify and correct errors | Yoss Stephen M |
| 10/31/2024 | 9 a.m. - 12:30 p.m. | Online | 4 CPE (4 tech, 0 non-tech) | |
| K2's Excel Best Practices (Virtual) (24SR-P037)24SR-P037 | *Best practices associated with creating Excel workbooks, including managing workbooks
*How to secure Excel workbooks
*Collaboration options and best practices
*Effective reporting techniques | Yoss Stephen M |
| 12/12/2024 | 9 a.m. - 4:30 p.m. | Online | 8 CPE (0 tech, 8 non-tech) | |
| K2's Small Business Accounting Shootout (Virtual) (24SR-P029)24SR-P029 | *Small business accounting landscape
*How solutions from leading providers can potentially solve your small business accounting and reporting issues
*Solutions from Intuit, Sage, Xero, Wave and Zoho
*Third-party add-ins to help with automated data entry, sales tax processing, reporting and business intelligence
*Investment estimates for acquiring and implementing a new accounting solution | Yoss Stephen M |
| 10/30/2024 | 9 a.m. - 12:30 p.m. | Online | 4 CPE (4 tech, 0 non-tech) | |
| K2's Top PDF Features You Should Know (Virtual) (24SR-P032)24SR-P032 | *Best practices for creating, editing and managing PDFs
*Creating and distributing PDF forms
*Integrating PDFs with other applications
*Securing your PDFs | Yoss Stephen M |
| 10/31/2024 | 1 - 4:30 p.m. | Online | 4 CPE (0 tech, 4 non-tech) | |
| Annual Accounting and Auditing Update (In-person) (24SR-ZW01)24SR-ZW01 | *Recently issued FASB accounting standards updates
*Private Company Council (PCC) update
*Items on the FASB's technical agenda
*Leases -- Topic 842
*ASC 326 -- Current Expected Credit Losses (CECL)
*Review of SAS 142 -- focus on audit evidence
*Recently issued SASs and other AICPA activity
*SSARS No. 25 and other recently issued SSARS
*Detailed review of SAS 145
*Other important accounting and auditing practice matters | Reutzel Jerome R |
| 10/28/2024 | 8:30 a.m. - 4:30 p.m. | Willmar, MN | 8 CPE (8 tech, 0 non-tech) | |
| New ESG: What CPAs Need to Know (Virtual) (24SR-P033)24SR-P033 | *The evolution and rise of ESG
*Examples of ESG metrics
*Why the investment community is flexing their muscle on ESG
*Why companies are embracing ESG
*How ESG impacts private companies, public companies and nonprofits
*The most commonly adopted ESG frameworks in North America
*How ESG creates opportunities for CPAs in both industry and public practice | Donti Leah |
| 11/13/2024 | 9 a.m. - 4:30 p.m. | Online | 8 CPE (8 tech, 0 non-tech) | |
| Reviewing Individual Tax Returns: What Are You Missing? (In-person) (24SR-0020)24SR-0020 | *Section 199A qualified business income deduction
*Home office
*Hobby losses
*Self-employment health insurance
*Business start-up costs
*Depreciation
*Unreported income
*Schedule C issues
*Like-kind exchanges
*Self-employment tax
*Sections 1202 and 1244 stock
*Charitable contributions of property | Wagner Steven B |
| 12/17/2024 | 8:30 a.m. - 12 p.m. | Bloomington, MN | 4 CPE (4 tech, 0 non-tech) | |
| The Best Federal Tax Update Course by Surgent (In-person) (24SR-ZD02)24SR-ZD02 | *Comprehensive coverage of the Inflation Reduction Act, including: The Clean Vehicle Credit, Credit for Previously Owned Clean Vehicles, Credit for Qualified Commercial Clean Vehicles, Residential Clean Energy Credit, Energy Efficient Home Improvement Credit, Premium TaxCredit, Elective Payment, Transferability, and Prevailing Wage and Apprenticeship Requirements
*Comprehensive coverage of the SECURE 2.0 Act, including expanding enrollment in retirement plans, increase in age for required beginning date for mandatory distributions, new exceptions to penalty-free withdrawal from retirement plans, and recent IRS guidance
*The gig economy -- tax implications, independent contractor vs. employee classification, and the 2024 DOL FinalRule
*New FinCEN reporting requirements under the Corporate Transparency Act in 2024
*Employee Retention Tax Credit updates
*Practice aids, including all the numbers applicable for the current year -- inflation-adjusted amounts, mileage rates, retirement contributions
*Advanced practice, reporting, and other issues intertwined with advanced planning and discussion ideas | Wagner Steven B |
| 12/10/2024 | 8:30 a.m. - 4:30 p.m. | Duluth, MN | 8 CPE (8 tech, 0 non-tech) | |
| The Best Federal Tax Update Course by Surgent (In-person) (24SR-ZM01)24SR-ZM01 | *Comprehensive coverage of the Inflation Reduction Act, including: The Clean Vehicle Credit, Credit for Previously Owned Clean Vehicles, Credit for Qualified Commercial Clean Vehicles, Residential Clean Energy Credit, Energy Efficient Home Improvement Credit, Premium TaxCredit, Elective Payment, Transferability, and Prevailing Wage and Apprenticeship Requirements
*Comprehensive coverage of the SECURE 2.0 Act, including expanding enrollment in retirement plans, increase in age for required beginning date for mandatory distributions, new exceptions to penalty-free withdrawal from retirement plans, and recent IRS guidance
*The gig economy -- tax implications, independent contractor vs. employee classification, and the 2024 DOL FinalRule
*New FinCEN reporting requirements under the Corporate Transparency Act in 2024
*Employee Retention Tax Credit updates
*Practice aids, including all the numbers applicable for the current year -- inflation-adjusted amounts, mileage rates, retirement contributions
*Advanced practice, reporting, and other issues intertwined with advanced planning and discussion ideas | Wagner Steven B |
| 12/12/2024 | 8:30 a.m. - 4:30 p.m. | Fergus Falls, MN | 8 CPE (8 tech, 0 non-tech) | |
| Federal Tax Update: Individual and Business Current Developments (Livestream) (24SR-0024)24SR-0024 | *Newly enacted income tax legislation
*Issuance of income tax regulations
*Court cases
*IRS notices
*Revenue procedures
*Private letter rulings affecting individuals and businesses | Garverick J. Patrick |
| 1/13/2025 | 8:30 a.m. - 4:30 p.m. | Online | 8 CPE (8 tech, 0 non-tech) | |
| Reviewing Partnership Tax Returns: What Are You Missing? (In-person) (24SR-0021)24SR-0021 | *Common errors made involving the following tax forms: Form 1065, Schedules K and K-1, Schedules M-1 and M-2, Form 4562 and Form 4797 | Wagner Steven B |
| 12/17/2024 | 1 - 4:30 p.m. | Bloomington, MN | 4 CPE (4 tech, 0 non-tech) | |
| K2's Securing Your Data: Practical Tools for Protecting Information (Virtual) (24SR-P028)24SR-P028 | *Today's cybersecurity risks
*Identifying major cybersecurity risks
*Implementing specific steps to reduce risk | Yoss Stephen M |
| 10/29/2024 | 1 - 4:30 p.m. | Online | 4 CPE (4 tech, 0 non-tech) | |
| The Best Federal Tax Update Course by Surgent (In-person) (24SR-ZS01)24SR-ZS01 | *Comprehensive coverage of the Inflation Reduction Act, including: The Clean Vehicle Credit, Credit for Previously Owned Clean Vehicles, Credit for Qualified Commercial Clean Vehicles, Residential Clean Energy Credit, Energy Efficient Home Improvement Credit, Premium TaxCredit, Elective Payment, Transferability, and Prevailing Wage and Apprenticeship Requirements
*Comprehensive coverage of the SECURE 2.0 Act, including expanding enrollment in retirement plans, increase in age for required beginning date for mandatory distributions, new exceptions to penalty-free withdrawal from retirement plans, and recent IRS guidance
*The gig economy -- tax implications, independent contractor vs. employee classification, and the 2024 DOL FinalRule
*New FinCEN reporting requirements under the Corporate Transparency Act in 2024
*Employee Retention Tax Credit updates
*Practice aids, including all the numbers applicable for the current year -- inflation-adjusted amounts, mileage rates, retirement contributions
*Advanced practice, reporting, and other issues intertwined with advanced planning and discussion ideas | Wagner Steven B |
| 11/5/2024 | 8:30 a.m. - 4:30 p.m. | Mankato, MN | 8 CPE (8 tech, 0 non-tech) | |
| K2's Technology Update (Virtual) (24SR-P030)24SR-P030 | *Developments in hardware and software
*Options for communicating and collaborating more effectively
*Addressing cybersecurity issues | Yoss Stephen M |
| 10/30/2024 | 1 - 4:30 p.m. | Online | 4 CPE (4 tech, 0 non-tech) | |
| Staff Training: Basic (In-person) (24SR-0022)24SR-0022 | *Role of new staff
*Audit objectives and major steps in the audit process
*Accounting data analytics
*Working paper techniques
*Analytical procedures
*Compilations and reviews
*Tax recognition and research
*Auditing and reviewing selected accounts
*Hands-on case study practice with real-world situations
*Common mistakes for new staff -- and how to avoid them | Davis Katie |
| 1/8/2025 | 8 a.m. - 4:30 p.m. | Bloomington, MN | 16 CPE (15 tech, 1 non-tech) | |
| K2's Excel PivotTables for Accountants (Virtual) (24SR-P035)24SR-P035 | *Pivot table fundamentals, including Recommended PivotTables and the six elements of pivot tables
*Formatting pivot tables
*Advanced pivot table techniques and options, including consolidation pivot tables, user-defined calculations, and working with Power Pivot
*Analytical techniques available in pivot tables | Yoss Stephen M |
| 12/11/2024 | 9 a.m. - 4:30 p.m. | Online | 8 CPE (4 tech, 4 non-tech) | |
| K2's Better Productivity Through Artificial Intelligence and Automation Tools (Virtual) (24SR-P038)24SR-P038 | *Practical opportunities to leverage artificial intelligence and automation in business settings
*Potential risks associated with using AI and automation, including inherent ethical issues
*Pros and cons associated with tools such as ChatGPT, Bard, Power Automate, and Zapier | Yoss Stephen M |
| 12/13/2024 | 9 a.m. - 12:30 p.m. | Online | 4 CPE (0 tech, 4 non-tech) | |
| Federal Tax Update: Individuals (Form 1040) (Virtual) (24SR-0019)24SR-0019 | *Federal individual income tax provisions and tax forms/schedules that will affect the 2024 tax returns and 2025 tax projections
*Newly enacted income tax legislation
*Court cases
*IRS guidance | Garverick J. Patrick |
| 12/11/2024 | 8:30 a.m. - 4:30 p.m. | Online | 8 CPE (8 tech, 0 non-tech) | |
| K2's Ethics and Technology (Virtual) (24SR-P039)24SR-P039 | *Understanding the differences between ethics, morals, and laws
*Key technology issues that can impact ethical behavior in businesses
*Examples of potential ethical conflicts precipitated by modern technologies | Yoss Stephen M |
| 12/13/2024 | 1 - 4:30 p.m. | Online | 4 CPE (0 tech, 4 non-tech) | 4 Ethics |
| Federal Tax Update: Individual and Business Current Developments (In-person) (24SR-0023)24SR-0023 | *Newly enacted income tax legislation
*Issuance of income tax regulations
*Court cases
*IRS notices
*Revenue procedures
*Private letter rulings affecting individuals and businesses | Garverick J. Patrick |
| 1/13/2025 | 8:30 a.m. - 4:30 p.m. | Bloomington, MN | 8 CPE (8 tech, 0 non-tech) | |
| Staff Training: Semi-Senior (In-person) (24SR-0017)24SR-0017 | *Guidance for satisfying client and firm needs
*Applying analytical procedures
*Conducting small audits
*Performing review service engagements
*Drafting financial statements and footnotes
*Corporate tax issues and problem-solving
*Hands-on case study practice with real-life scenarios | Ferdinand Richard |
| 11/12/2024 | 8 a.m. - 4:30 p.m. | Bloomington, MN | 24 CPE (20.4 tech, 3.6 non-tech) | |
| Don Farmer's 2024 Federal Tax Update (Virtual) (24SR-0018)24SR-0018 | *Latest law provisions affecting 2024 returns, including developments related to SECURE 2.0 and the Inflation Reduction Act
*Review of any tax legislation enacted in 2024
*FinCEN's beneficial ownership information (BOI) reporting rules
*Regulations modifying the required minimum distribution (RMD) rules for 2024
*Developments related to energy credits, including energy efficient improvements to residences and electric vehicles
*Employee retention credit developments
*1099-K reporting rules for 2024
*Digital asset developments
*New tax cases, rulings and regulations expected to have the most significant impact on individuals and businesses, and the related planning opportunities | Peters David R. |
| 12/4/2024 | 8:30 a.m. - 4:30 p.m. | Online | 8 CPE (8 tech, 0 non-tech) | |
| New 2024 FASB, SSARS and Auditing Update (Virtual) (24SR-P036)24SR-P036 | *FASB updates going live this year
*Common issues impacting leases and current expected credit loss (CECL) standards
*New quality management standards
*SSARS compilation and review update
*Auditing standards update
*New risk assessment standard | Donti Leah |
| 12/11/2024 | 9 a.m. - 4:30 p.m. | Online | 8 CPE (8 tech, 0 non-tech) | |
| Preparing Individual Tax Returns for New Staff and Paraprofessionals (In-person) (24SR-0025)24SR-0025 | *Comprehensive coverage of the Inflation Reduction Act of 2022 and SECURE Act 2.0
*Preparation of various Form 1040 individual tax returns and schedules, with “filled-in” forms
*Form 7203
*Section 199A qualified business income, its calculation, limitations and examples
*Dividends and interest -- ordinary, return of capital and capital gain distribution dividends; tax-exempt interest, original issue discount, etc.
*Security transactions -- Form 1099-B, Form 8949, Schedule D, mutual fund sales and related basis issues
*Self-employed person issues
*Schedule C deductions, including depreciation
*Sale and exchange of property -- Form 4797 and depreciation recapture, capital gains
*Passive losses -- how to handle rental property and how the passive loss rules flow to the tax forms
*Itemized deductions -- what's deductible and what's not
*Interest deductions -- limitations and timing problems
*Charitable contributions substituting for taxes
*Retirement contributions and education credits and deductions
*Tax computations -- Kiddie Tax, AMT, regular tax, tax credits
*Individual problems illustrated by form preparation for various items, with practice tips
*Impact of recent legislation and forms changes on the 1040 | Cochran Don Paul |
| 1/16/2025 | 8:30 a.m. - 4:30 p.m. | Bloomington, MN | 8 CPE (8 tech, 0 non-tech) | |
| Essentials of Minnesota Sales and Use Tax (In-person) (24SR-0016)24SR-0016 | *Computer software, including hosted, cloud and remote products
*Real vs. personal property
*Installation labor
*Capital equipment
*Tips for managing state tax audits
*New goods and services subject to sales tax this year | Zessman Thomas A |
| 11/7/2024 | 8:30 a.m. - 12 p.m. | Bloomington, MN | 4 CPE (4 tech, 0 non-tech) | |
| K2's Microsoft Teams (Virtual) (24SR-P027)24SR-P027 | *Understanding the Teams platform
*Communicating and collaborating in Teams
*Adding applications and services to Teams
*Extending Teams to individuals outside your organization | Yoss Stephen M |
| 10/29/2024 | 9 a.m. - 12:30 p.m. | Online | 4 CPE (0 tech, 4 non-tech) | |
| New MBA in a Day (Virtual) (24SR-P034)24SR-P034 | *Strategy development and competitive analysis
*Marketing, advertising and promotion
*Communications and presentations
*Human resource tools
*Leadership and team building
*Production operations management
*Negotiations
*Project management
*Key performance indicators
*Balanced scorecard
*Quality and lean management
*Case study integrating the tools to a business | Donti Leah |
| 12/4/2024 | 9 a.m. - 4:30 p.m. | Online | 8 CPE (8 tech, 0 non-tech) | |
| New Construction Industry Financial Reporting, Benchmarking and Basic Taxation (Virtual) (24SR-P043)24SR-P043 | *Construction industry overview including current trends and developments
*Audit and review procedures unique to contractor engagements
*Financial reporting and disclosure requirements for construction contractors, including footnote and supplemental disclosures
*Contractor benchmarking and best practices
*Construction tax methods and strategies | Davidson Robert A |
| 10/23/2024 | 8 - 11:45 a.m. | Online | 4 CPE (4 tech, 0 non-tech) | |
| MNCPA Business Valuation Conference (24CF-BVAL)24CF-BVAL | | Banaian King Brownlee Clayton B Turbes Ryan J Harris William Harris William Berning Richard C. Hitchner James R |
| 11/6/2024 | 8 a.m. - 4:30 p.m. | Bloomington, MN and Online | 8 CPE (see agenda) | |
| Professional Ethics: The American Institute of Certified Public Accountants' Comprehensive Course for Licensure (Self-Study) (24SI-0001)24SI-0001 | *AICPA Code of Professional Conduct and its conceptual framework
*Ethics and independence rules from the AICPA and other regulators, including the U.S. government
*Activities that discredit the profession
*Ethics interpretations issued by the AICPA Professional Ethics Executive Committee (PEEC)
*Non-compliance with laws and regulations (NOCLAR)
*AICPA Statements on Standards for Tax Services (SSTSs)
*U.S. Treasury Department’s Circular No. 230
*Internal Revenue Service (IRS) penalty provisions | |
| Self-Study | | On-Demand | 8 CPE (8 tech, 0 non-tech) | 8 Ethics |
| Advanced Excel: Hidden Secrets and Gems (Self-Study) (24SX-0005)24SX-0005 | *Awareness of advanced functions
*Creative methods for data manipulation
*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
*Enhance creativity in your approach to developing Excel models | |
| Self-Study | | On-Demand | 2 CPE (0 tech, 2 non-tech) | |
| Advanced Planning: Balance Sheet and Cash Flow Projections (Self-Study) (24SX-0006)24SX-0006 | *Accounts Receivable
*Inventory
*Capital Budget
*Depreciation
*Accounts Payable
*Accrued Liabilities
*Working Capital Loans
*Debt
*Project interest expense more accurately
*Solving for Cash
*Projecting Covenant Calculations
*Create a Projected Statement of Cash Flow
*Choose your format
*How to make your Statement of Cash Flow maintenance free
*Debugging a statement of Cash Flow | |
| Self-Study | | On-Demand | 1 CPE (1 tech, 0 non-tech) | |
| Aligning Budgets to Strategy (Self-Study) (24SX-0007)24SX-0007 | *A Proper Practical Planning Process (P4)
*The steps to planning
*The results of strategic planning
*Examples of budgets | |
| Self-Study | | On-Demand | 2 CPE (0 tech, 2 non-tech) | |
| An Exhaustive Look At Fraud & Ways To Control It (Part 1) (Self-Study) (24SX-0008)24SX-0008 | *Fraudulent acts initiated from outside organizations*Why internal fraud occurs*The importance of fighting cyber-fraud*Steps that verify anti-fraud activities are working | |
| Self-Study | | On-Demand | 4 CPE (4 tech, 0 non-tech) | |
| An Exhaustive Look At Fraud & Ways To Control It (Part 2) (Self-Study) (24SX-0009)24SX-0009 | *Fraudulent acts initiated from outside organizations*Why internal fraud occurs*The importance of fighting cyber-fraud*Steps that verify anti-fraud activities are working | |
| Self-Study | | On-Demand | 4 CPE (4 tech, 0 non-tech) | |
| Analytical Procedures: Practical Applications and Standards (Self-Study) (24SX-0010)24SX-0010 | *Discussion of analytical procedures in audit and review engagements.
*Practical examples and illustrations of analytical procedures.
*The order of operations for accomplishing analytical procedures. | |
| Self-Study | | On-Demand | 2 CPE (2 tech, 0 non-tech) | |
| Assessing Independence Under the New Yellow Book (Self-Study) (24SX-0011)24SX-0011 | *Recall safeguards that can be used to reduce threats to an acceptable level*Identify threats to independence | |
| Self-Study | | On-Demand | 1 CPE (1 tech, 0 non-tech) | 1 Ethics |
| Attestation Update: SSAE 19-22 (Self-Study) (24SX-0012)24SX-0012 | *SSAEs 19-22*Changes to performance and reporting requirements | |
| Self-Study | | On-Demand | 1 CPE (1 tech, 0 non-tech) | |
| Auditing Contingencies and Going Concern Uncertainty: Testing for Completeness and Proper Disclosure (Self-Study) (24SX-0013)24SX-0013 | *Overview of contingencies and related disclosures
*Identifying and determining proper accounting treatment for litigation, claims and assessments
*Evaluating the sufficiency of attorney's letter responses for audit evidence
*Evaluating substantial doubt about an entity's ability to continue as a going concern for a reasonable period of time
*Auditing managements assumptions in making the going concern evaluation
*Proper application of the liquidation basis of accounting | |
| Self-Study | | On-Demand | 2 CPE (2 tech, 0 non-tech) | |
| Auditing Impairment of Long-Lived Assets (Self-Study) (24SX-0014)24SX-0014 | *Indicators of impairment*Steps to recoverability testing for long-lived assets held and used*Grouping assets held and used*Allocating impairment loss and disclosures*Testing indefinite-lived intangibles for impairment, including goodwill*Valuation techniques for determining a reporting unit's fair value | |
| Self-Study | | On-Demand | 2 CPE (2 tech, 0 non-tech) | |
| Building Security/Efficiency via Internal Control (Part 1) (Self-Study) (24SX-0015)24SX-0015 | *An overview of control frameworks and concepts*Strategic considerations that can be incorporated into control development*Understanding and controlling risk that arises when organizations change or choose not to*The COSO Internal Control Framework and the COSO ERM Framework | |
| Self-Study | | On-Demand | 4 CPE (4 tech, 0 non-tech) | |
| Building Security/Efficiency via Internal Control (Part 2) (Self-Study) (24SX-0016)24SX-0016 | *An overview of control frameworks and concepts*Strategic considerations that can be incorporated into control development*Understanding and controlling risk that arises when organizations change or choose not to*The COSO Internal Control Framework and the COSO ERM Framework | |
| Self-Study | | On-Demand | 4 CPE (4 tech, 0 non-tech) | |
| Cases in Corporate Ethics (Self-Study) (24SX-0017)24SX-0017 | *Can you protect the public interest without violating our profession's confidentiality rules?
*How can a corporate world CPA get in trouble with their board of accountancy?
*Is a culture of fear and intimidation particularly susceptible to corporate fraud?
*How can using the CPA credential get a corporate accountant in trouble?
*Is exaggerating your CPE hours a violation of our professional codes of conduct?
*What are your options when your employer is clearly breaking the law?
*Does any legislation provide effective Whistleblower protection? | |
| Self-Study | | On-Demand | 4 CPE (4 tech, 0 non-tech) | 4 Ethics |
| CFO Career Upgrade with LinkedIn (Self-Study) (24SX-0018)24SX-0018 | *Essential elements of a compelling LinkedIn profile for a CFO
*How to build a strategic career network
*Five ways that CFOs can leverage LinkedIn as leaders of an organization
*How to get referred to new job opportunities
*Essential LinkedIn do's and don'ts for CFOs | |
| Self-Study | | On-Demand | 2 CPE (0 tech, 2 non-tech) | |
| Combating Internal Fraud (Self-Study) (24SX-0019)24SX-0019 | *Recognize why internal fraud occurs*Policies, procedures, and control measures designed to fight fraud | |
| Self-Study | | On-Demand | 2 CPE (2 tech, 0 non-tech) | |
| Common Financial Statement Disclosures (Self-Study) (24SX-0020)24SX-0020 | *General disclosures about the entity and its environment*Common critical information useful to financial statement readers for making economic decisions*Explain results of operations through information that supplements the face financial statements | |
| Self-Study | | On-Demand | 2 CPE (2 tech, 0 non-tech) | |
| Communicating Financial Information to Non-Accountants (Self-Study) (24SX-0021)24SX-0021 | *The math literacy barrier
*The financial literacy barrier
*What to say and how to say it
*Communicating ideas graphically | |
| Self-Study | | On-Demand | 2 CPE (2 tech, 0 non-tech) | |
| Compilations, Reviews and Audits: How They Differ (Self-Study) (24SX-0022)24SX-0022 | *Review of differences of compilation, review and audit engagements
*Compare and contrast major considerations of each type of engagement
*Provide practical tips and strategies
*Professional standards that govern each type of engagement | |
| Self-Study | | On-Demand | 1 CPE (1 tech, 0 non-tech) | |
| Controls to Secure a Growing Digital Footprint (Self-Study) (24SX-0023)24SX-0023 | *Securing individual documents*Protecting information resident in the Cloud*Securing data stored on or accessed by mobile devices | |
| Self-Study | | On-Demand | 4 CPE (4 tech, 0 non-tech) | |
| Coping With the Growth of Online Fraud (Self-Study) (24SX-0024)24SX-0024 | *The actuation of online and other cyber frauds
*Fraudulent acts that are initiated electronically
*Automated and employee driven methods that can reduce cyber-fraud risk
| |
| Self-Study | | On-Demand | 4 CPE (4 tech, 0 non-tech) | |
| Corporate Ethics: Cases in Diversity and Inclusion (Self-Study) (24SX-0025)24SX-0025 | *Everyone can experience discrimination or harassment
*What the AICPA Code of Professional Conduct says about harassment and discrimination
*Other sources of ethical guidance
*Recent EEOC Cases*Learning about each other | |
| Self-Study | | On-Demand | 1 CPE (1 tech, 0 non-tech) | 1 Ethics |
| CPA Ethics in a Crisis World: Tales from the Front (Self-Study) (24SX-0026)24SX-0026 | *"Tales from the Front" - practice issues CPAs are dealing with in these extraordinary times
*Review of AICPA Code of Professional Conduct
*Review of IRS Circular 230
*Review of client tax return disclosure rules (Sec. 6103)
*Crisis impacts on engagement letters, contingent fees, independence, consulting services, attest and non-attest services, billing, and collections | |
| Self-Study | | On-Demand | 2 CPE (2 tech, 0 non-tech) | 2 Ethics |
| Current Issues in Performing Yellow Book Audits (Self-Study) (24SX-0027)24SX-0027 | *Latest developments relevant to Yellow Book audits*Be prepared to avoid the most commonly misapplied concepts on audits performed in conformance with Government Audit Standards | |
| Self-Study | | On-Demand | 2 CPE (2 tech, 0 non-tech) | |
| Data Analytics: Practical Insights for the CPA (Self-Study) (24SX-0028)24SX-0028 | *Explore new tools and client engagement techniques using data analytics
*Introduction of popular software tools
*Examine the AICPA's Five-Step Approach to data analytics in an audit engagement | |
| Self-Study | | On-Demand | 2 CPE (2 tech, 0 non-tech) | |
| Defining Where & Why Internal Controls are Needed (Self-Study) (24SX-0029)24SX-0029 | *Control design basics*Areas or segments of an enterprise to control*Controls to reduce risk*Controls to drive operations | |
| Self-Study | | On-Demand | 2 CPE (2 tech, 0 non-tech) | |
| Dream Wide Awake (Self-Study) (24SX-0030)24SX-0030 | *The three promises to live and achieve by
*A different way to approach goals that brings out what is really holding you back
*The five areas of wishful thinking and how to surpass with inspired action
*The six areas of fearful thinking and how to overcome with courageous intent | |
| Self-Study | | On-Demand | 2 CPE (0 tech, 2 non-tech) | |
| Entertainment, Meals & Travel Expenses: Review & Update (Self-Study) (24SX-0031)24SX-0031 | *Definition of what qualifies as an entertainment expense
*Strategies to deduct business entertainment expenses
*Deductibility of meals
*Situations not subject to the 50% meals and entertainment reduction
*How to handle automobile issues related to employer-provided parking
*Proper accounting for deductible vs. non-deductible expenditures
*The four steps to analyze business expenses
*The latest federal legislation, cases and rulings | |
| Self-Study | | On-Demand | 2 CPE (2 tech, 0 non-tech) | |
| Ethics: 10 Crucial Qualities of High-Character CPAs (Self-Study) (24SX-0032)24SX-0032 | *Discover why the ten crucial qualities of high-character CPAs are essential to your success
*Learn how to evaluate these qualities in job candidates and why you must do so | |
| Self-Study | | On-Demand | 2 CPE (0 tech, 2 non-tech) | 2 Ethics |
| Ethics: Get Rich, Lose Weight, and Enjoy True Love (Self-Study) (24SX-0033)24SX-0033 | *"What would you do?" quiz with five challenging scenarios. You'll be asked to choose among several options in each situation (don't worry, we won't collect the results).
*Five principles of ethical intelligence: Do No Harm, Make Things Better, Respect Others, Be Fair, Care
*Complete a few fun writing exercises (optional) during the webinar. After which, Bruce shows how the principles of ethical intelligence reveal which option in each scenario is best.
*Call to Action so that some of the lessons from this webinar can be put into practice immediately. Even doing one of the things Bruce suggests will enrich your accounting practice and your life. | |
| Self-Study | | On-Demand | 2 CPE (0 tech, 2 non-tech) | 2 Ethics |
| Ethics: How to Build and Keep Your A-Team (Self-Study) (24SX-0034)24SX-0034 | *Advertise for character
*Hire for character
*Promote and fire for character
*Walk the talk | |
| Self-Study | | On-Demand | 1 CPE (0 tech, 1 non-tech) | 1 Ethics |
| Ethics: How to Ensure Zombie Ethics Won't Kill Your Business (Self-Study) (24SX-0035)24SX-0035 | *Examine several myths about ethical leadership that continue to plague businesses like yours
*Learn why these ideas deserve to be put to rest for good and what should take their place | |
| Self-Study | | On-Demand | 2 CPE (0 tech, 2 non-tech) | 2 Ethics |
| Ethics: Lead Like a Superstar and Build a Rocking Business (Self-Study) (24SX-0036)24SX-0036 | *Examine several superstars from movies, TV, music, sports, and business. What makes them so successful? What can you learn from their mistakes? | |
| Self-Study | | On-Demand | 1 CPE (0 tech, 1 non-tech) | 1 Ethics |
| Excel: Advanced Defined Names & Excel Tables (Self-Study) (24SX-0037)24SX-0037 | *Using the INDIRECT function with Defined Names*The importance of Consistent Column Calculations*Ways to create Consistent Column Calculations*Using Structured Table References in formulas | |
| Self-Study | | On-Demand | 2 CPE (0 tech, 2 non-tech) | |
| Excel: Advanced Financial and Statistical Calculations (Self-Study) (24SX-0038)24SX-0038 | *Identifying and demonstrating financial functions "best practices" for creating amortization schedules and calculating annual interest payments*Calculating and summarizing data with SUMIF and SUBTOTAL functions*Using statistical functions to analyze data | |
| Self-Study | | On-Demand | 2 CPE (0 tech, 2 non-tech) | |
| Excel: Advanced Formatting to Improve Your Spreadsheets (Self-Study) (24SX-0039)24SX-0039 | *Customizing cell formatting and cell styles*Using number and custom number formatting*Using Conditional Formatting to format cells based upon a defined criteria*Protecting a worksheet and workbook to prevent changes | |
| Self-Study | | On-Demand | 2 CPE (0 tech, 2 non-tech) | |
| Excel: Advanced Spreadsheet Troubleshooting Techniques (Self-Study) (24SX-0040)24SX-0040 | *Exhibiting the value and the art of nesting formulas*Demonstrating different ways to troubleshoot complex formulas*Reviewing Excel's nine built-in error-checking options*Teaching different techniques for resolving rounding errors | |
| Self-Study | | On-Demand | 2 CPE (0 tech, 2 non-tech) | |
| Excel: Auditing Your Spreadsheets for Maximum Accuracy (Self-Study) (24SX-0041)24SX-0041 | *Proofing methods*Excel Auditing Tools*Using the Data Validation feature*Techniques to cross-foot and validate your spreadsheets | |
| Self-Study | | On-Demand | 2 CPE (0 tech, 2 non-tech) | |
| Excel: Building Powerful Lookup and Reference Formulas (Self-Study) (24SX-0042)24SX-0042 | *Performing advanced searching and data retrieval with LOOKUP, INDEX and MATCH functions*Speeding up worksheet creation with the INDIRECT function*Testing conditions with the LOGICAL functions (IF, AND, OR, NOT)*Using ERROR checking functions | |
| Self-Study | | On-Demand | 2 CPE (0 tech, 2 non-tech) | |
| Excel: Create KPI Dashboards for Maximum Impact (Self-Study) (24SX-0043)24SX-0043 | *Dashboard design guidelines*Setting up a Data Model*Creating calculated fields and columns*Creating KPIs*Adding a linked table to the data model*Creating PivotTables and PivotCharts*Adding Power View visualizations*Reviewing the completed dashboard | |
| Self-Study | | On-Demand | 2 CPE (0 tech, 2 non-tech) | |
| Excel: Feature Review in 100 minutes (Self-Study) (24SX-0044)24SX-0044 | *Review of Excel's features and functions*Walk-through of Excel's ribbons *What the Excel features and functions can do for you | |
| Self-Study | | On-Demand | 2 CPE (0 tech, 2 non-tech) | |
| Excel: Formatting Spreadsheets for Beginners (Self-Study) (24SX-0045)24SX-0045 | *Cell formatting basics (fonts, fill, borders, alignment, numbers)*Using quick formatting tools (Cell Styles, copy & pasting, cell formats)*Printing your spreadsheets (page layout, printing to paper and PDF) *Creating and using templates*Create a Default layout (Workbook, sheets, settings) | |
| Self-Study | | On-Demand | 2 CPE (0 tech, 2 non-tech) | |
| Excel: From a Blank Sheet to a Finished Workbook (Self-Study) (24SX-0046)24SX-0046 | *Best practices for creating a report in Excel*Getting data into Excel*Techniques to efficiently create reports in Excel*Using PivotTables to create interactive reports in Excel | |
| Self-Study | | On-Demand | 2 CPE (0 tech, 2 non-tech) | |
| Excel: Functions and Formula Shootout (Self-Study) (24SX-0047)24SX-0047 | *Review of formula creation best practices*Demonstration of various Excel functions to enhance calculations*Using Excel functions to perform advanced calculations | |
| Self-Study | | On-Demand | 2 CPE (0 tech, 2 non-tech) | |
| Excel: Fundamentals, Data Entry and Basic Formulas (Self-Study) (24SX-0048)24SX-0048 | *Review of the Excel interface*Basic data entry tasks using the fill command, range selection and copy & paste*Basics to creating formulas (absolute/relative reference, auto-computer, functions) | |
| Self-Study | | On-Demand | 2 CPE (0 tech, 2 non-tech) | |
| Excel: New Features That Benefit Excel 2019 & O365 Users (Self-Study) (24SX-0049)24SX-0049 | *The new capabilities of Array Formulas*New formula functions, including XLOOKUP, XMATCH, SEQUENCE and more*Using the Ideas feature*Many more new features | |
| Self-Study | | On-Demand | 2 CPE (0 tech, 2 non-tech) | |
| Excel: Two Must Know Features; Defined Name and Tables (Self-Study) (24SX-0050)24SX-0050 | *Using Defined Names in formula creation*Learning how Defined Names can lead to more accurate spreadsheets*Using the structured calculations in Excel Tables | |
| Self-Study | | On-Demand | 2 CPE (0 tech, 2 non-tech) | |
| Excel: Using Charts for a Non-Financial Audience (Self-Study) (24SX-0051)24SX-0051 | *Selecting the right type of chart*Creating dynamic charts*Choosing what data to display as a chart*Customizing charts using various options*Printing and sharing charts | |
| Self-Study | | On-Demand | 2 CPE (0 tech, 2 non-tech) | |
| Excel: Using PivotTables for Data Analysis (Self-Study) (24SX-0052)24SX-0052 | *The advantages of PivotTable for Data Analysis*Step-by-Step PivotTable creation*Creating PivotCharts | |
| Self-Study | | On-Demand | 4 CPE (0 tech, 4 non-tech) | |
| Excel: Working With Text, Date and Time Functions and Formulas (Self-Study) (24SX-0053)24SX-0053 | *Using Text functions to join and separate text entries*Inserting Text functions to work with imported data*Performing date and time calculations with the Date and Time functions | |
| Self-Study | | On-Demand | 2 CPE (0 tech, 2 non-tech) | |
| Exploring Internal Controls: That Could Have Prevented Frauds (Self-Study) (24SX-0054)24SX-0054 | *Examination of actual frauds
*Discussion of internal controls that could have prevented the frauds
*Contemplation of epiphanies for your own professional scenarios | |
| Self-Study | | On-Demand | 2 CPE (2 tech, 0 non-tech) | |
| Exploring the New Lease Accounting Standard (Self-Study) (24SX-0055)24SX-0055 | *What is a lease?
*Recognition and measurement of lease assets and liabilities Impact on lessors and lessees
*Disclosures and transition rules
*Effective dates | |
| Self-Study | | On-Demand | 2 CPE (2 tech, 0 non-tech) | |
| Financial Accounting for Related Party Transactions (Self-Study) (24SX-0056)24SX-0056 | *FASB codification provisions for transactions with related parties, including business owners and special purpose entities.
*Compare and contrast those rules with the AICPA financial reporting framework for small and medium-sized entities.
*Review the tax accounting related taxpayer standards.
*Real-life examples applying the various authoritative standards. Consequences of failing to comply with the standards. | |
| Self-Study | | On-Demand | 2 CPE (2 tech, 0 non-tech) | |
| Financial Statement Shenanigans (Self-Study) (24SX-0057)24SX-0057 | *Factors that cause people to commit financial statement fraud
*The seven most common ways of "cooking the books"
*SpecifiC Corporate scandals which highlight "financial shenanigans"
*Increasing your awareness of possible techniques to detect financial statement irregularities and potential fraud | |
| Self-Study | | On-Demand | 2 CPE (2 tech, 0 non-tech) | |
| Fixing Your Chart of Accounts (Self-Study) (24SX-0058)24SX-0058 | *Current Chart of Accounts Best Practices
*Why developing a chart of accounts begins with studying your organizational chart
*How to identify your account segments
*Determining the order of your account segments
*Best practices for numbering account bases
*How to avoid memorization
*Fixing Your Current Chart of Accounts
*How big company and small company software differs
*Two key approaches for preserving your historical data
*What to know when making major chart of accounts changes | |
| Self-Study | | On-Demand | 1.5 CPE (1.5 tech, 0 non-tech) | |
| Fraud & Embezzlement: Case Studies from the Trenches (Self-Study) (24SX-0059)24SX-0059 | *How organizations can find themselves defrauded due to lax oversight and weak internal controls.
*How the existence of the "trusted advisor" creates situations where CPAs can drop their professional skepticism.
*illustrations of the issues companies should look for in preventing fraud and embezzlement. | |
| Self-Study | | On-Demand | 2 CPE (2 tech, 0 non-tech) | 2 Ethics |
| Fraud Trends: Applying Real-life Lessons to Small- and Mid-Size Entities (Self-Study) (24SX-0060)24SX-0060 | *Fraud trends per the most recent Association of Certified Fraud Examiners (ACFE) Annual Report on Fraud and Abuse
*Real-life examples of fraud in nonpublic entity and nonprofit environments.
*Cyber-security risks of fraud | |
| Self-Study | | On-Demand | 2 CPE (2 tech, 0 non-tech) | |
| Fundamentals of Income Taxation (Self-Study) (24SX-0061)24SX-0061 | *Standard Deductions v. Itemized Deductions
*Defining ordinary income, capital gains and qualified dividends.
*Cash v. Accrual methods
*Above- and Below- the Line deductions
*Extensions for filing a return
*Calculating the federal tax liability | |
| Self-Study | | On-Demand | 2 CPE (2 tech, 0 non-tech) | |
| GAAP Alternatives: Perfect Storm (Self-Study) (24SX-0062)24SX-0062 | *Review of special purpose frameworks
*Discussion of non-GAAP options for financial reporting
*U.S GAAP alternatives for certain entities | |
| Self-Study | | On-Demand | 1 CPE (1 tech, 0 non-tech) | |
| GASB 87: Are You Ready? (Self-Study) (24SX-0063)24SX-0063 | *Leases*GASB 87*Financial reporting | |
| Self-Study | | On-Demand | 1.5 CPE (1.5 tech, 0 non-tech) | |
| Grading Your Auditors: Are You Getting the Most Value? (Self-Study) (24SX-0064)24SX-0064 | *Limitations in roles and responsibilities an auditor can accept without impairing independence*Assessing the strength of your auditor's ability to think critically, strategically, and creatively in appropriate circumstances*Evaluating your auditor's time and project management stills*Grading your auditor's communication and interpersonal skills, in exceeding your expectations on an audit | |
| Self-Study | | On-Demand | 2 CPE (2 tech, 0 non-tech) | |
| How Fraud Can Affect Smaller Organizations (Self-Study) (24SX-0065)24SX-0065 | *The reasons for fraud*Fraudulent acts that are initiated against smaller organizations*Methods to stop fraud attempts against small businesses | |
| Self-Study | | On-Demand | 4 CPE (4 tech, 0 non-tech) | |
| How SASs No. 134-145 Improve Risk-Based Audits (Governmental) (Self-Study) (24SX-0066)24SX-0066 | *Key changes to audit report elements intended to improve the understandability of the nature and results of financial statement audits
*Enhanced required by-product communications with management and those charged with governance to promote more reliable financial statements
*Clarifications related to obtaining sufficient and appropriate audit evidence, including significant unusual transactions, related parties, going concern uncertainty, and accounting estimates
*New definitions and requirements related to identifying and evaluating risks of material misstatement
*Other important matters contained in SAS Nos. 134-145 | |
| Self-Study | | On-Demand | 4 CPE (4 tech, 0 non-tech) | |
| If You Only Knew What Microsoft Word Could Do (Self-Study) (24SX-0067)24SX-0067 | *Best practices for those creating Word documents of all types*Using Word Styles to enhance and organize documents*Word features like PDF editing, automatic tables of contents, and cross-referencing that save time and add value | |
| Self-Study | | On-Demand | 2 CPE (0 tech, 2 non-tech) | |
| Implementing and Maintaining an Internal Controls (Part 1) (Self-Study) (24SX-0068)24SX-0068 | *Control creation and implementation basics*Implementation and update procedures for an Internal Control system*Maintaining existing internal controls | |
| Self-Study | | On-Demand | 4 CPE (4 tech, 0 non-tech) | |
| Implementing and Maintaining an Internal Controls (Part 2) (Self-Study) (24SX-0069)24SX-0069 | *Control creation and implementation basics*Implementation and update procedures for an Internal Control system*Maintaining existing internal controls | |
| Self-Study | | On-Demand | 4 CPE (4 tech, 0 non-tech) | |
| Independence and Conflicts of Interest (Self-Study) (24SX-0070)24SX-0070 | *AICPA Code of Conduct: Independence, Conflicts of Interest
*Case Study: Olympus
*Case Study: Buca di Beppo | |
| Self-Study | | On-Demand | 1 CPE (1 tech, 0 non-tech) | 1 Ethics |
| Integrity, Objectivity and Judgment: Values in Action (Self-Study) (24SX-0071)24SX-0071 | *AICPA Code of Conduct: Integrity and Objectivity
*Case Study: Mortgage crisis of 2007-2010
*Case Study: World Com | |
| Self-Study | | On-Demand | 1 CPE (1 tech, 0 non-tech) | 1 Ethics |
| Internal Control Changes for Remote Workers (Self-Study) (24SX-0072)24SX-0072 | *The benefits and pitfalls of remote employees *How to maximize the value provided by distance workers *Policies, procedures, and control measures designed for a more geographically dispersed workforce. | |
| Self-Study | | On-Demand | 2 CPE (2 tech, 0 non-tech) | |
| Internal Control: Testing for Operating Effectiveness (Self-Study) (24SX-0073)24SX-0073 | *Generally accepted audit requirements related to testing controls for operating effectiveness*Identifying key controls that may prove effective and efficient to test in a control reliance strategy*Responses when deviations are discovered when evaluating the design or operating effectiveness of internal control*Leveraging audit evidence available for Service Organization Control (SOC1) Reports*General computer control considerations when evaluating the design and operating effectiveness of internal control over financial reporting | |
| Self-Study | | On-Demand | 2 CPE (2 tech, 0 non-tech) | |
| Internal Controls to Mitigate Financial Reporting Risk (Self-Study) (24SX-0074)24SX-0074 | *Evolution of internal control concepts*Revamped 2013 COSO Internal Control - Integrated Framework*Designing an adequate "umbrella" of internal controls over financial reporting to prevent, or detect and correct, material misstatement due to fraud or error*Specific internal control considerations and sample documentation for smaller entities*Additional responsibilities for audits in accordance with Sarbanes-Oxley Act, Government Auditing Standards, and Single Audit Act requirements | |
| Self-Study | | On-Demand | 2 CPE (2 tech, 0 non-tech) | |
| Intro to Governmental Accounting (Self-Study) (24SX-0075)24SX-0075 | *Financial reporting*Fund accounting*MD&A*Annual Comprehensive Financial Report | |
| Self-Study | | On-Demand | 2 CPE (2 tech, 0 non-tech) | |
| Intro to NFP Accounting (Self-Study) (24SX-0076)24SX-0076 | *Accounting for nonprofit organizations
*Net assets
*Agency transactions
*Contributions
*Endowments
*Programmatic investments
| |
| Self-Study | | On-Demand | 2 CPE (2 tech, 0 non-tech) | |
| IRS Penalties and Abatements (Self-Study) (24SX-0077)24SX-0077 | *Various types of penalties: Accuracy related, fraud, understatement of valuation, reporting requirement, failure to pay, and pay or deposit penalties
*Rules on waiver of penalties and interests
*Various forms and procedures for requesting relief
*First Time Abatement: Requirements and procedures
*How an individual taxpayer qualifies for Reasonable Cause abatement
*Procedures for requesting refund of paid penalties
*Available administrative options | |
| Self-Study | | On-Demand | 2 CPE (2 tech, 0 non-tech) | |
| Like-kind Exchanges in Real Estate Transactions (Self-Study) (24SX-0078)24SX-0078 | *Like-kind exchanges have been hailed as one of the few "legal tax shelters" still available for real property investments, but it is really a result of favored tax policy.
*These relatively straight-forward concepts can help a company significantly improve cash flow by deferring its tax liability.
*These concepts will be illustrated by real-life examples that present a novel approach to like-kind exchanges as a useful and practical tax-planning idea. | |
| Self-Study | | On-Demand | 2 CPE (2 tech, 0 non-tech) | |
| LinkedIn Profile Secrets for CPAs (Self-Study) (24SX-0079)24SX-0079 | *Effective branding and LinkedIn profile positioning for CPAs
*Best practices and tips for each profile feature
*Optimizing language and words to attract clients: Your headline, essay, descriptions, and keywords
*Sizzle elements: Your headshot, background banner, videos, and media
*Essential LinkedIn settings and privacy for CPAs | |
| Self-Study | | On-Demand | 2 CPE (0 tech, 2 non-tech) | |
| Compilation, Preparation and Review Basics and Peer Reviews (Self-Study) (24SX-0080)24SX-0080 | *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.
| |
| Self-Study | | On-Demand | 2 CPE (2 tech, 0 non-tech) | |
| Auditing, SSARS and Attest Update (Self-Study) (24SX-0081)24SX-0081 | *Identify the most recent changes in auditing, reviews, compilations and other attestation engagements
*Select practice tips for achieving high quality engagements
| |
| Self-Study | | On-Demand | 2 CPE (2 tech, 0 non-tech) | |
| Common Findings in Single Audits (Self-Study) (24SX-0082)24SX-0082 | *Overview of Single Audit
*Consequences of Noncompliance
*Overview of findings and observations by compliance requirement
*Single Audit findings and observations from AICPA Peer Review and OIG
*Ways to prevent findings
| |
| Self-Study | | On-Demand | 1 CPE (1 tech, 0 non-tech) | |
| Comprehensive Accounting and Financial Reporting Update (Self-Study) (24SX-0083)24SX-0083 | *CECL for nonfinancial institutions.
*Accounting for Paycheck Protection Program loans.
*Accounting for web-hosting services.
*Revenue recognition.
*Leases.
*FASB projects in progress.
| |
| Self-Study | | On-Demand | 4 CPE (4 tech, 0 non-tech) | |
| Peer Reviews of SSARS Engagements (Self-Study) (24SX-0084)24SX-0084 | *Basic requirements of an engagement review.
*Qualifications for serving as a peer reviewer.
*Involvement of peer review administrators and technical staff, peer review committees, AICPA, state boards of accountancy.
*Engagement selection criteria, information to be provided to the peer reviewer, the evaluation of engagements, the synthesis of matters, the nature of the reports, what happens if there is a nonconforming engagement, follow-up actions required by the committee.
*Common engagement review findings and tips for passing peer review.
| |
| Self-Study | | On-Demand | 2 CPE (2 tech, 0 non-tech) | |
| Yellow Book Independence and Single Audit Fundamentals (Self-Study) (24SX-0085)24SX-0085 | *The conceptual framework approach to independence
*Independence threats related to preparing financial statements and accounting records
*Consideration of specific non-audit services that would and would not impair independence
*Documentation necessary to support adequate consideration of auditor consideration
*Fundamentals of a compliance audit performed under the Uniform Guidance
*Schedule of expenditure of federal awards
*Determination of major programs
*Using the Compliance Supplement
*Uniform Guidance administrative requirements and cost principles
*Testing internal control over compliance
*Testing compliance
*Writing an audit finding
*Reporting requirements of a single audit
| |
| Self-Study | | On-Demand | 4 CPE (4 tech, 0 non-tech) | |
| AICPA Audit Quality Update and Quality Management Standards (Self-Study) (24SX-0086)24SX-0086 | *Analysis of the AICPA's Enhancing Audit Quality Initiative
*Trends in audit quality
*Latest on the DOL's audit quality study
*Peer review findings and practice tips for achieving high practice quality
*AICPA's new SQMS - Overview, implementation considerations, timeline, and AICPA implementation resources
*PCAOB and IAASB quality management standards and the potential impact on AICPA standards
| |
| Self-Study | | On-Demand | 2 CPE (2 tech, 0 non-tech) | |
| ASC 842, Leases: Implementation Issues and Lessons Learned (Self-Study) (24SX-0087)24SX-0087 | *FASB's Accounting Standard Update for Leases (ASC Topic 842)
*Key differences between ASC Topic 842 and ASC Topic 840
*Implementation options, entries, practical expedients, and remeasurement-triggering events
*FASB ASU 2023 - 01 - Leases (Topic 842): Common Control Arrangements
| |
| Self-Study | | On-Demand | 2 CPE (2 tech, 0 non-tech) | |
| NFP Reporting and Presentation (Self-Study) (24SX-0088)24SX-0088 | *Presentation of NFP financial statements focusing on ASU 2016-14 and ASU 2016-18 with example disclosures
*Common pitfalls on functional expense reporting
*Tips to consider on functional expense reporting
*Ways to manage liquid resources
*Peer review findings relating to implementation of ASU 2016-14
*Items to consider when preparing for an audit and reviewing financial statements related to COVID-19 (underwater endowments, liquidity, going concern, subsequent events etc.)
*Key facts and impacts on current ASUs
*Cybersecurity issues
| |
| Self-Study | | On-Demand | 2 CPE (2 tech, 0 non-tech) | |
| Ethics and Technology for CPAs (Self-Study) (24SX-0089)24SX-0089 |
*The foundational ethical principles CPAs are required to follow and how these principles apply to audit quality, data privacy and security, and the use of emerging technologies.
*The profession's need to change to meet its ethics standard in a technology-centric environment.
*Changes being considered by the AICPA and the National Association of State Boards of Accountancy that could impact the profession.
| |
| Self-Study | | On-Demand | 2 CPE (2 tech, 0 non-tech) | 2 Ethics |
| Creating a Culture of Trust in a Fraud-filled World (Self-Study) (24SX-0090)24SX-0090 | *Discuss why fraudsters are becoming more brazen, how you protect yourself and your organization.
*Consider the concept of trust and how can you establish real trust within your organization.
*Discuss the pressures that cause CPAs to cross the line. What are the ethical principles that CPAs are required to follow? Who is responsible for fraud prevention?
| |
| Self-Study | | On-Demand | 2 CPE (2 tech, 0 non-tech) | 2 Ethics |
| Ethics - Regulatory and Standards Update (Self-Study) (24SX-0091)24SX-0091 | *Recent ethics standards changes that impact your practice.
*Key regulatory changes and initiatives affecting CPAs and the future of the profession.
*Emerging issues and standard-setting activity that could affect your practice.
*Practical applications of the standards and common practice issues and challenges. Examples include independence issues, serving clients in the cannabis industry, and reporting potential noncompliance with laws and regulations to third parties.
*How failure to follow the standards can result in unwanted regulatory actions and publicity.
| |
| Self-Study | | On-Demand | 2 CPE (2 tech, 0 non-tech) | 2 Ethics |
| Nonprofit Taxation: Key Tax Rules (Self-Study) (24SX-0092)24SX-0092 | *Recent tax legislation and developments related to non-profit entities such as charities, hospitals, universities and other non-profits
*A discussion of the basics of unrelated business income tax
*Excise tax on salaries exceeding $1 million
*Denial of fringe benefits and taxation of their value as UBIT
Separating businesses for purposes of UBIT
*Excess parachute payments | |
| Self-Study | | On-Demand | 2 CPE (2 tech, 0 non-tech) | |
| Online Fraud Targeting Individuals & Companies (Self-Study) (24SX-0093)24SX-0093 | *Types of fraud that targets individuals*How organizations can work to reduce risk for workers | |
| Self-Study | | On-Demand | 2 CPE (2 tech, 0 non-tech) | |
| Operations Level Internal Control (Self-Study) (24SX-0094)24SX-0094 | *An overview of controls that drive procedures*Considerations for procedural control development*Understanding and controlling risk that arises when organizations change | |
| Self-Study | | On-Demand | 4 CPE (4 tech, 0 non-tech) | |
| Partnership/LLC Taxation: Tax Basis Capital Accounts (Self-Study) (24SX-0095)24SX-0095 | *Discuss the impact of the Section 199A flow-through entities deduction on partnerships and their partners
*The meaning of a "tax basis capital account"
*How the financial accounting and tax capital accounts differ from one another
*Determine a partner's share of the partnership's liabilities
*Distinguish "recourse" loans from "nonrecourse" loans
*What are "qualified nonrecourse financing" loans and how they affect partners
*Section 704 "built-in gain or loss" rules and how they impact Schedule K-1 reporting
*Section 4655 "at risk" rules and how they impact Schedule K-1 reporting | |
| Self-Study | | On-Demand | 2 CPE (2 tech, 0 non-tech) | |
| Partnerships: How to Calculate Partner Basis (Self-Study) (24SX-0096)24SX-0096 | *How to calculate the basis when the entity is formed, including the impact of contributed property
*Explains the use of both "inside" and "outside" basis determination
*Clarifies the importance of partnership capital accounts and partnerships debt on partner's tax basis
*Comprehensive example to illustrate the mechanics of the basis determination process
*Explanation of how basis is impacted by distributions of partnership property and sale and/or liquidation of the partnership interest | |
| Self-Study | | On-Demand | 2 CPE (2 tech, 0 non-tech) | |
| Personality Styles: Adapting to Different Types of Personalities for Improved Relationships and Interactions (Self-Study) (24SX-0097)24SX-0097 | *Defining primary personality style characteristics
*Determining your own primary personality style and the style of others
*Effectively adapting for improving interactions with various personality styles
*Leveraging strengths and minimizing the negative impact of personality weaknesses
*Applying personality style analysis to real-life situations involving clients, staff, peers and superiors | |
| Self-Study | | On-Demand | 2 CPE (0 tech, 2 non-tech) | |
| Power BI: Analyze Your Data with Excel PivotTables (Course 3) (Self-Study) (24SX-0098)24SX-0098 | *The advantages of PivotTable for Data Analysis*Step-by-Step PivotTable creation*Creating PivotCharts | |
| Self-Study | | On-Demand | 4 CPE (0 tech, 4 non-tech) | |
| Power BI: Create Excel Dashboards for Maximum Impact (Course 4) (Self-Study) (24SX-0099)24SX-0099 | *Dashboard design guidelines*Using Excel features to create visuals*Using visuals to create dashboards*Introduce new Power BI tools that enhance visual and dashboard creation | |
| Self-Study | | On-Demand | 2 CPE (0 tech, 2 non-tech) | |
| Power BI: Go Beyond PivotTables with Power Pivot (Course 6) (Self-Study) (24SX-0100)24SX-0100 | *Data modeling in Power Pivot*Using basic DAX to create calculations*What are and when to use calculated columns and measures*Using the data model in Power Pivot to create PivotTables*Hierarchies in Power Pivot | |
| Self-Study | | On-Demand | 4 CPE (0 tech, 4 non-tech) | |
| Power BI: Introduction to MS Power BI Tools (Course 1) (Self-Study) (24SX-0101)24SX-0101 | *The challenge of using Excel for Data Analysis*An overview of the various Power BI Tools*An overview of when and why to use each Power BI Tool*A tour of each tools interface | |
| Self-Study | | On-Demand | 2 CPE (0 tech, 2 non-tech) | |
| Power BI: OLAP Formulas & More Time Intelligent Functions (Self-Study) (24SX-0102)24SX-0102 | *OLAP functions to create custom calculations on an Excel worksheet*Measures that help determine the date of your refreshed data*Advanced time intelligent functions to create date-based measures | |
| Self-Study | | On-Demand | 2 CPE (0 tech, 2 non-tech) | |
| Power BI: Prepare Your Data Efficiently for Excel Analysis (Course 2) (Self-Study) (24SX-0103)24SX-0103 | *Getting data into the correct structure*Data sources that you can access*Working with multiple tables and data sources*Steps to import data for analysis*Introduction to Power Query and Get and Transform | |
| Self-Study | | On-Demand | 2 CPE (0 tech, 2 non-tech) | |
| Power BI: Share Your Data Analysis using PowerBI.com (Course 9) (Self-Study) (24SX-0104)24SX-0104 | *A tour of the PowerBI.com interface*Sharing data with Power Pivot and Power BI Desktop*Creating visualizations and turning them into dashboards*Sharing visualizations and dashboards with others | |
| Self-Study | | On-Demand | 2 CPE (0 tech, 2 non-tech) | |
| Power BI: Use Advanced Calculations with DAX Formulas (Course 7) (Self-Study) (24SX-0105)24SX-0105 | *Review Power Pivot calculations (column calculations vs. measures)*Create advanced DAX formulas*Using a Date / Calendar table for data analysis*The DAX calculation process | |
| Self-Study | | On-Demand | 4 CPE (0 tech, 4 non-tech) | |
| Power BI: Use PBI Desktop to Create Reports and Dashboards (Course 8) (Self-Study) (24SX-0106)24SX-0106 | *Tour of the Power BI Desktop interface*Using Power BI Desktop to connect to data sources*Available visualizations in Power BI Desktop*Building interactivity into visualizations | |
| Self-Study | | On-Demand | 4 CPE (0 tech, 4 non-tech) | |
| Power BI: Use Power Query to Transform Your Data (Course 5) (Self-Study) (24SX-0107)24SX-0107 | *Append files Combine multiple files from a folder*Add custom columns*Unpivot a table*Create a lookup table from a table | |
| Self-Study | | On-Demand | 2 CPE (0 tech, 2 non-tech) | |
| Practical Excel Topics for the CPAs (Self-Study) (24SX-0108)24SX-0108 | *Understanding the structure of an Excel workbook
*Entering and manipulating data in Excel
*Creating and editing formulas
*Best practices for developing quality Excel workbooks
*Creating charts, graphs, and other forms of data output | |
| Self-Study | | On-Demand | 2 CPE (0 tech, 2 non-tech) | |
| Real Estate Professionals, Passive Activity and Section 199A (Self-Study) (24SX-0109)24SX-0109 | *Definition of a real estate professional
*Pros and cons of being a real estate professional
*Integration of the real estate professional rules with reporting on Form 1040, Schedule E
*Real estate professionals and indirectly owned (partnerships, S Corporations) entity's reporting on Form 1040
*How "real estate business" is interpreted under the Section 199A rules and how it integrates with the passive activity rules
Real estate professionals and the Form 8582 (Passive Activities)
*How to make the "grouping" election for passive activities and the flow-through deduction
*Several real-life situations illustrating the various possibilities and the consequences of failing to comply with the real estate professional standards
*Real estate professionals and the "former passive activities" rules | |
| Self-Study | | On-Demand | 2 CPE (2 tech, 0 non-tech) | |
| Reference Rate Reform (Self-Study) (24SX-0110)24SX-0110 | *LIBOR *Reference rate reform | |
| Self-Study | | On-Demand | 1 CPE (1 tech, 0 non-tech) | |
| Risk Management in a Post-Covid World (Self-Study) (24SX-0111)24SX-0111 | *Black Swan Risks
*Role of Finance, Internal and External Auditors
*COSO's Risk Management Standards
*The COSO Cube
*The COSO Double Helix
*Risk Management Definitions
*Event Identification
*Expected Value Analysis
*The Heat Map
*The World Economic Forum Global Risk Reports
*Alternative Risk Responses
*Avoidance
*Reduce/Increase
*Share
*Accept
*Lessons from the Great by Choice Research
*Personal Risk Management | |
| Self-Study | | On-Demand | 1.5 CPE (1.5 tech, 0 non-tech) | |
| Roadmap to Ethical Decision Making (Self-Study) (24SX-0112)24SX-0112 | *Review the AICPA's Code of Professional Conduct.
*Provide best practice tips and practical strategies for preserving independence when assisting clients with technical matters.
*Discuss the principles of professional conduct.
*Address compliance with professional standards.
*Use case studies to address circumstances that may create threats to independence. | |
| Self-Study | | On-Demand | 2 CPE (2 tech, 0 non-tech) | 2 Ethics |
| S Corporations: How to Calculate Shareholder Basis (Self-Study) (24SX-0113)24SX-0113 | *Analyzes the calculation of basis when the entity is formed including the impact of contributed property
*Determine the importance of shareholder loans to the entity
*Uses a comprehensive example to illustrate the mechanics of the basis determination process
*Calculate how basis is impacted by distributions of corporation property
*Identify how basis is impacted by sale/or liquidation of the S Corporation interest
*Determine how to get from the Schedule K-1 information to the basis calculations | |
| Self-Study | | On-Demand | 2 CPE (2 tech, 0 non-tech) | |
| Schedule C of Form 1040 (Self-Study) (24SX-0114)24SX-0114 | *Schedule C
*Business Deductions
*Self-employment taxes
*Business use of a vehicle
*Section 179 and Bonus Depreciation | |
| Self-Study | | On-Demand | 2 CPE (2 tech, 0 non-tech) | |
| Section 174: New Rules for Research & Experimentation (Self-Study) (24SX-0115)24SX-0115 | *Discussion of the impact of the Section 174 law change requiring capitalization of research and experimental costs.
*Comparison of the Section 41 R&E credit to the Section 174 R&E deduction.
*Financial accounting for R&E costs.
*Required change of accounting method and Form 3115.
*Revised treatment of software development costs.
*Comprehensive case problems explaining implementation of the law changes. | |
| Self-Study | | On-Demand | 1 CPE (1 tech, 0 non-tech) | |
| Section 199A Deduction: Rules and Forms Reporting (Self-Study) (24SX-0116)24SX-0116 | *A deep-dive look at the Section 199A flow-through entities deduction
*Calculation of qualified business income
*Application to rental real estate - "safe harbor" rule and aggregation rules
*Self-rental rule for 199A compared to self-rental rule for passive activities
*Differing impact on the sole proprietorship, partnerships and S Corporations
*Forms reporting in Form 8995 and Form 8995-A
*199A flowchart | |
| Self-Study | | On-Demand | 2 CPE (2 tech, 0 non-tech) | |
| Secure Act 2.0: What You Need to Know (Self-Study) (24SX-0117)24SX-0117 | *Expanding Automatic Enrollment in Retirement Plans
*Increased Age for RMDs
*Higher Catch-up Contribution Limit
*Emergency Expense Penalty-Free Withdrawals
*"Starter" 401(k)s for Certain Employers
*Part-time Worker Improved Coverage
*Excise Tax Reduction for Certain Retirement Plan Accumulations
*Employee Plan Conflict Resolution Expansion
*Retroactive First Year Elective Deferrals For Sole Proprietors
*Change in Plan Requirements for Unrollees
*Surviving Spouse Election
*Reduced Tax on Excess Contributions
*Timely Plan Amendment Changes
*Elective Deferral Changes
*Employer Match as Roth Contribution | |
| Self-Study | | On-Demand | 1.5 CPE (1 tech, 0 non-tech) | |
| Self-Rental Real Estate: Passive Activity & Section 199A (Self-Study) (24SX-0118)24SX-0118 | *Definition of self-rental property - both for Sections 199A and 469
*Self-rental income from directly owned properties and reporting on Form 1040, Schedule E, page 1
*Self-rental income from indirectly owned (partnerships, S Corporations) and reporting on Form 1040, Schedule E, page 2
*Form 8582 (passive activity)
*The flow-through entity grouping election
*Illustrative examples and consequences of failing to comply with the reporting standards
*Self-rental property and "former passive activities" rules | |
| Self-Study | | On-Demand | 2 CPE (2 tech, 0 non-tech) | |
| Shortcuts that Excel Users Love (Self-Study) (24SX-0119)24SX-0119 | *The power of keyboard shortcuts*Oft used features with more capability than meets the eye*New helpful features | |
| Self-Study | | On-Demand | 2 CPE (0 tech, 2 non-tech) | |
| Shorten Month-End Closing Best Practices (Self-Study) (24SX-0120)24SX-0120 | *Trends in financial statement closings including the Quick Close, Soft Close and Virtual Close
*Review and discuss information systems' headaches that slow you down
*Work through examples of close cycle "time killers" and how to resolve them
*Get inventory and cost of sales under control
*Identify the improvement projects that will yield the biggest benefit
*Review what leading edge finance managers are doing to close more quickly | |
| Self-Study | | On-Demand | 4 CPE (4 tech, 0 non-tech) | |
| Steps to Stop External Fraud (Self-Study) (24SX-0121)24SX-0121 | *Types of external fraud*Considerations as organizations work to reduce fraud risk*External fraud and known parties/External fraud unknown perpetrators | |
| Self-Study | | On-Demand | 2 CPE (2 tech, 0 non-tech) | |
| Talk This Way: Communication Skills for the CPA (Self-Study) (24SX-0122)24SX-0122 | *Pervasive best practices for effective communication
*Specific strategies for written materials
*Unique considerations for verbal presentations
*The importance of recursive revision
*Tips for success
*Pitfalls to avoid | |
| Self-Study | | On-Demand | 2 CPE (0 tech, 2 non-tech) | |
| Taxation of Business Entities (Self-Study) (24SX-0123)24SX-0123 | *Types of business entities (Sole proprietorship, Partnership, Corporation, Limited Liability Company and Limited Liability Partnership)
*Considerations in choosing a business entity, including taxes, limited liability protection, management & control, funding options & opportunities, tax consequences for the owners and the business.
*Future tax considerations that will impact various business entities. | |
| Self-Study | | On-Demand | 2 CPE (2 tech, 0 non-tech) | |
| Taxation of Judgement and Settlements (Self-Study) (24SX-0124)24SX-0124 | *Types of damages or remedies that can be awarded or agreed upon pursuant to litigation.
*Review of the Internal Revenue Code and regulations governing the taxation of various types of litigation payments.
*Suggestions for drafting pleadings or settlement agreements. | |
| Self-Study | | On-Demand | 2 CPE (2 tech, 0 non-tech) | |
| Taxation of Non-fungible Tokens (NFTs) (Self-Study) (24SX-0125)24SX-0125 | *NFT basics
*Classification of NFTs
*Current Legislative and Policy Environment
*Tax implications of creation, sales and exchanges of NFTs. | |
| Self-Study | | On-Demand | 2 CPE (2 tech, 0 non-tech) | |
| The Art of Discipline and Getting Things Done: Applying Better Time, Team and Project Management Techniques (Self-Study) (24SX-0126)24SX-0126 | *Creating a culture of discipline
*Project and time management best practices
*Avoiding common time wasters
*Tips for both getting, and staying, organized
*Managing stress for yourself and others
*Managing productive meetings | |
| Self-Study | | On-Demand | 2 CPE (0 tech, 2 non-tech) | |
| The Choice of Entity Decision: What is Best for Your Client? (Self-Study) (24SX-0127)24SX-0127 | *Recent tax legislation and developments related to various entities, including sole proprietorships, single member LLCs, partnership/LLCs, S Corporations, and C Corporations.
*Impact of the Section 199A deduction
*Ramifications of the C to S election and the S to C election
*Corporate tax rate to individual tax rate comparison examples
*Other related topics | |
| Self-Study | | On-Demand | 2 CPE (2 tech, 0 non-tech) | |
| The Impact of Environmental, Social, and Governance (ESG) Related Matters on Financial Statements and Audits (Self-Study) (24SX-0128)24SX-0128 | *Overview of the impact environmental, social, and governance (ESG) matters have on the financial world
*Evolving guidance from the AICPA and other stand-setters related to ESG matters
*Risks of material misstatement in financial statements and related disclosures emerging from ESG matters | |
| Self-Study | | On-Demand | 2 CPE (2 tech, 0 non-tech) | |
| The Impact of SAS No. 145 on Risk-Based Audits (Self-Study) (24SX-0129)24SX-0129 | *New definitions and requirements related to identifying and evaluating risks of material misstatement per SAS No. 145
*Improved application of risk-based audit concepts for a higher-quality audit | |
| Self-Study | | On-Demand | 2 CPE (2 tech, 0 non-tech) | |
| Top Accounting, Operational, Compliance Challenges for Nonprofits (Self-Study) (24SX-0131)24SX-0131 | *Special accounting and financial reporting considerations for nonprofits
*Unique operational considerations for nonprofit management and those charged with governance to monitor
*Compliance requirements commonly faced by nonprofits when providing external financial information | |
| Self-Study | | On-Demand | 2 CPE (2 tech, 0 non-tech) | |
| Treasury Circular 230 for EAs and Other Tax Preparers (Self-Study) (24SX-0132)24SX-0132 | *Circular 230
*Conflicts of interest
*Loving case
*RTRP | |
| Self-Study | | On-Demand | 2 CPE (2 tech, 0 non-tech) | |
| Understanding Internal Control Constructs (Self-Study) (24SX-0133)24SX-0133 | *Underlying concepts of internal control*The importance of control measure interdependency | |
| Self-Study | | On-Demand | 4 CPE (4 tech, 0 non-tech) | |
| Monthly Tax Update with Ed Zollars - Fall/Winter Bundle (Webinar) (24WM-0013)24WM-0013 | *Webinar 1: Topic TBA -- October 21, 10-11:40 a.m.
*Webinar 2: Topic TBA -- November 26, 10-11:40 a.m.
*Webinar 3: Topic TBA -- December 19, 10-11:40 a.m.
*Webinar 4: Topic TBA -- January 15, 10-11:40 a.m. | Zollars Edward K |
| 10/21/2024 | 10 - 11:40 a.m. | Online | 8 CPE (8 tech, 0 non-tech) | |
| Monthly Tax Update With Ed Zollars: Planning for the Potential Demise of Various Provisions of the Tax Cuts and Jobs Act (Webinar) (24WM-0014)24WM-0014 | *The end of the Section 199A deduction for passthrough income*Removal of the $10,000 cap on deductions for state and local taxes*The return of tax rates on ordinary income for individuals to their pre-TCJA levels*Reduction of the standard deduction to pre-TCJA levels adjusted for inflation | Zollars Edward K |
| 10/21/2024 | 10 - 11:40 a.m. | Online | 2 CPE (2 tech, 0 non-tech) | |
| Monthly Tax Update with Ed Zollars: Topic TBA (Webinar) (24WM-0015)24WM-0015 | *Coming soon | Zollars Edward K |
| 11/26/2024 | 10 - 11:40 a.m. | Online | 2 CPE (2 tech, 0 non-tech) | |
| Monthly Tax Update with Ed Zollars: Topic TBA (Webinar) (24WM-0017)24WM-0017 | *Coming soon | Zollars Edward K |
| 1/15/2025 | 10 - 11:40 a.m. | Online | 2 CPE (2 tech, 0 non-tech) | |
| Monthly Tax Update with Ed Zollars: Topic TBA (Webinar) (24WM-0016)24WM-0016 | *Coming soon | Zollars Edward K |
| 12/19/2024 | 10 - 11:40 a.m. | Online | 2 CPE (2 tech, 0 non-tech) | |
| Auditing Complex Management Estimates (Virtual) (24SR-0027)24SR-0027 | *Common accounting estimates
*Accounting guidance related to loss and gain contingencies
*Audit guidance related to auditing accounting estimates
*Auditing expected credit losses under ASC 326
*Overview of the requirements of SAS 143
*Key changes to auditing estimates due to the issuance of ASC 326 | Heap Marjorie H |
| 11/7/2024 | 1 - 4:30 p.m. | Online | 4 CPE (4 tech, 0 non-tech) | |
| New M&A: A Roadmap to a Transaction (Webinar) (24WM-0018)24WM-0018 | *Why business owners sell their business
*Planning and preparation
*The selling equation
*Gathering the team and the data
*Identifying key strategies
*Defining the ideal buyer
*Preparing collateral materials
*Preparing for first meetings
*Outreach and solicitation
*Receiving indications of interests (IOIs)
*Evaluating IOIs
*Due diligence management
*Deal advisory to closing | Goodhart Brian |
| 12/16/2024 | 1 - 1:50 p.m. | Online | 1 CPE (1 tech, 0 non-tech) | |
| Business & Industry Miniseries (Virtual) (24CF-P001)24CF-P001 | *Coming soon | |
| 11/14/2024 | 8:30 a.m. - 4:10 p.m. | Online | 8 CPE (see agenda) | |
| Business & Industry Miniseries (Virtual) (24CF-P002)24CF-P002 | *Coming soon | |
| 2/11/2025 | 8:30 a.m. - 4:10 p.m. | Online | 8 CPE (see agenda) | |
| Buying and Selling a Business: Tax and Structuring Overview (Virtual) (24SR-0029)24SR-0029 | *Overview of the beginning of the process and documents for preliminary tax planning
*Recognizing the need for due diligence in acquisitions, including checklists of important points
*Deemed asset sales -- Section 338 and Section 338(h)(10)
*The impact of the Section 197 amortizable intangibles regulations on the acquisition and disposition of a business
*Allocating purchase price for tax advantage
*Planning to avoid double taxation under the repeal of the General Utilities doctrine
*Special problems and opportunities when an S corporation is the buyer or seller
*Installment sale and interest issues
*Avoiding tax pitfalls and recognizing tax planning opportunities
*Unique issues in buying and selling LLC/partnership interests
*Impact of the net investment income tax (NIIT) and the Section 199A pass-through deduction on the tax due on the sale of a pass-through entity
*Individually owned goodwill | Smith Susan |
| 10/23/2024 | 1 - 4:30 p.m. | Online | 4 CPE (4 tech, 0 non-tech) | |
| IRS Tax Examinations and Hot Issues (Virtual) (24SR-0028)24SR-0028 | *Coverage of the Inflation Reduction Act of 2022
*Criteria that the IRS uses to select returns for examination
*Vehicles, meals, and virtual currency considerations
*Worker classification determinations on who is an employee and who is an independent contractor
*S Corporation officer's reasonable compensation issues
*Responsibilities to pay the employment taxes when the business defaults
*Tax-related identity theft procedures | Smith Susan |
| 10/23/2024 | 8:30 a.m. - 12 p.m. | Online | 4 CPE (4 tech, 0 non-tech) | |
| Top Ten Questions from Partnership Clients Regarding the Section 754 Election (Virtual) (24SR-0030)24SR-0030 | *Computing basis in a partnership
*Difference between a partner’s inside and outside basis
*Difference between a partner’s capital account and outside basis
*Section 732(d) impacts to the buyer of a partnership interest
*Section 754 election reporting
*Section 743(b) adjustment
*Section 734(b) adjustment
*Allocating Section 743(b) adjustment or Section 734(b) adjustment to the assets of a partnership
*Allocating Section 743(b) adjustment within the class of ordinary income property and capital gain property | Smith Susan |
| 10/24/2024 | 8:30 a.m. - 12 p.m. | Online | 4 CPE (4 tech, 0 non-tech) | |
| The Most Critical Challenges in Not-for-Profit Accounting Today (Virtual) (24SR-0032)24SR-0032 | *Lessons learned (and lessons remaining) from the implementation of FASB ASC 842, Leases, and ASU No. 2020-07 related to contributions of nonfinancial assets
*Solving contribution conundrums (e.g., conditional contributions, restricted contributions, contributed services, and etc.)
*Additional issues in not-for-profit financial reporting | Edelstein Diane E |
| 11/4/2024 | 8:30 a.m. - 12 p.m. | Online | 4 CPE (4 tech, 0 non-tech) | |
| Multistate Income Tax Issues (Virtual) (24SR-0033)24SR-0033 | *Emerging sales tax topics: Elimination of the physical presence standard in determining nexus (Wayfair case); economic nexus for remote sellers; assisting remote sellers in determining a plan of action in states that enforce economic nexus
*Emerging compliance issues in the new sales tax economy
*Income tax (and other forms of tax)
*Economic nexus (taxation without physical presence)
*Will states shift away from income tax and increase reliance on sales tax after Wayfair?
*Treatment of Tax Cuts and Jobs Act by the states; presence of intangible property; is P.L. 86-272 still valid?
*When to consider voluntary compliance even though the laws do not dictate a sales tax responsibility | Snyder Jeffrey C |
| 12/3/2024 | 8:30 a.m. - 12 p.m. | Online | 4 CPE (4 tech, 0 non-tech) | |
| The Top Five Tax Issues in Dealing with LLCs and Partnerships (Virtual) (24SR-0031)24SR-0031 | *Coverage of important provisions of The SECURE 2.0 Act and Inflation Reduction Act
*Self-employment tax issues dos and don’ts
*Capital accounts: book vs. tax issues
*Determining basis: key issues and technical analysis in calculating basis
*Dealing with debt: recourse, nonrecourse and why it matters
*Difference between guaranteed payments, distributive shares and draws | Smith Susan |
| 10/24/2024 | 1 - 4:30 p.m. | Online | 4 CPE (4 tech, 0 non-tech) | |
| Understanding/Creating Internal Control Systems (Part 1) (Self-Study) (24SX-0134)24SX-0134 | *Underlying concepts of internal control*Defining where and why controls, policies and procedures are needed*Legacy control measures that are still important for businesses today*Creating control measures that address the use and protection of technology | |
| Self-Study | | On-Demand | 4 CPE (4 tech, 0 non-tech) | |
| Understanding/Creating Internal Control Systems (Part 2) (Self-Study) (24SX-0135)24SX-0135 | *Underlying concepts of internal control*Defining where and why controls, policies and procedures are needed*Legacy control measures that are still important for businesses today*Creating control measures that address the use and protection of technology | |
| Self-Study | | On-Demand | 4 CPE (4 tech, 0 non-tech) | |
| What You Can Learn from the Statement of Cash Flows (Self-Study) (24SX-0136)24SX-0136 | *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 | |
| Self-Study | | On-Demand | 2 CPE (2 tech, 0 non-tech) | |
| What's New in Excel (Self-Study) (24SX-0137)24SX-0137 | *New features and tools in Excel*Updates to the Excel Function Library | |
| Self-Study | | On-Demand | 2 CPE (0 tech, 2 non-tech) | |
| You Don't Know What You Don't Know About Excel (Part 1) (Self-Study) (24SX-0138)24SX-0138 | *Excel shortcuts and time savers*Working with templates, formats, styles, and themes*Customizing and enhancing Excel*Protecting and securing workbooks*Formula building and the Excel function library | |
| Self-Study | | On-Demand | 4 CPE (0 tech, 4 non-tech) | |
| You Don't Know What You Don't Know About Excel (Part 2) (Self-Study) (24SX-0139)24SX-0139 | *Excel shortcuts and time savers*Working with templates, formats, styles, and themes*Customizing and enhancing Excel*Protecting and securing workbooks*Formula building and the Excel function library | |
| Self-Study | | On-Demand | 4 CPE (0 tech, 4 non-tech) | |
| Surgent's Fiduciary Income Tax Returns: Form 1041 Workshop with Filled-in Forms (Self-Study) (24SS-0001)24SS-0001 | *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: Section 461(l) Excess Business Loss Limitation, NOL, Section 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 | |
| Self-Study | | On-Demand | 8 CPE (8 tech, 0 non-tech) | |
| Surgent's Fiduciary Income Tax Returns: Form 1041 Workshop with Filled-in Forms (Self-Study) (24SS-0002)24SS-0002 | *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: Section 461(l) Excess Business Loss Limitation, NOL, Section 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 | |
| Self-Study | | Downloadable PDF | 10 CPE (10 tech, 0 non-tech) | |
| Surgent's Form 1065 Boot Camp: Step-by-Step Preparation with Completed Forms (Self-Study) (24SS-0003)24SS-0003 | *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*Schedules K-2 and K-3 reporting requirements*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 | |
| Self-Study | | On-Demand | 8 CPE (8 tech, 0 non-tech) | |
| Surgent's Form 1065 Boot Camp: Step-by-Step Preparation with Completed Forms (Self-Study) (24SS-0004)24SS-0004 | *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 | |
| Self-Study | | Downloadable PDF | 8 CPE (8 tech, 0 non-tech) | |
| Surgent's Microsoft 365: Getting Started with Excel PivotTables and PivotCharts (Self-Study) (24SS-0005)24SS-0005 | *PivotTable button*Recommend PivotTables button*Quick Analysis feature*Summarize as PivotTable button with the Data Model*PivotTable values*PivotTable Design tab*Subtotals and grand totals*PivotTable style*PivotTable Analyze tab*Keyboard shortcuts*Filtering arrows*PivotTable structure using the Fields List*PivotTable using Slicers*A calculated field to a PivotTable using the PivotTable Analyze tab* Value Field Settings using a shortcut menu*PivotChart button to create an embedded PivotChart*Standard Excel charting buttons to create a PivotChart*Keyboard shortcut to create a PivotChart on its own chart sheet*PivotChart and linked PivotTable simultaneously*Chart elements using the Chart Elements button*Chart style and color scheme using the Chart Styles button*Chart layout using the PivotChart Design tab* Individual chart elements using the PivotChart Format tab*PivotChart using the Pivot Field buttons*Chart type and subtype using a shortcut menu*PivotChart fields using the Fields List*Row/column orientation using the PivotChart Design tab | |
| Self-Study | | Downloadable PDF | 4 CPE (0 tech, 4 non-tech) | |
| Surgent's Microsoft 365: Exploring Useful Excel Functions (Self-Study) (24SS-0006)24SS-0006 | *Multiple ways to create a formula using one or more functions*Financial functions to calculate the internal rate of return, net present value, future value, present value, payment and depreciation*Date & Time functions to insert date and time components*Math & Trig functions to calculate the sum of a range of numbers; find a random number and the positive square root of a number; and round calculations to a specific number of places*Statistical functions to find the average, maximum, minimum, count, median and mode of a range of numbers plus the top five numbers*Lookup & Reference functions to find specific data and document worksheet formulas*Specific criteria and Database functions to calculate the sum, average, maximum value, minimum value and number of cells containing numbers in a database field*Text functions to improve worksheet appearance*Logical functions to perform calculations based on one or more tests | |
| Self-Study | | Downloadable PDF | 6 CPE (0 tech, 6 non-tech) | |
| Surgent's Review of Form 709: Gift Tax Return (Self-Study) (24SS-0007)24SS-0007 | *Form 709, gift tax reporting, and the effect of the lifetime exclusion*Present interest versus future interest*The annual exclusion -- what qualifies and how is it calculated*Situations in which consenting spouses are not required to file Form 709*Gifts excluded from gift tax reporting*Adequate disclosure requirements and the statute of limitations*Proper gift tax reporting of front-end loaded Section 529 qualified tuition plans*The inclusion of up-to-date revised forms and references*Calculation of unified credit and prior year credit recalculation*Calculation of additional credit for decedent spousal unused exemption (DSUE) | |
| Self-Study | | Downloadable PDF | 2 CPE (2 tech, 0 non-tech) | |
| Surgent's Transitioning to the Accounting Profession (Self-Study) (24SS-0008)24SS-0008 | *The AICPACode of Professional Conduct*TheConceptual Framework for Independence*Safeguarding independence when performing both attest and non-attest services*How to handle ethical dilemmas commonly faced by new professionals*Role of accounting professionals in public accounting and in industry*Characteristics common to high performing accounting professionals | |
| Self-Study | | On-Demand | 2 CPE (2 tech, 0 non-tech) | 2 Ethics |
| Surgent's Introduction to the Audit Process and Risk Assessment (Self-Study) (24SS-0009)24SS-0009 | *History of the financial statement audit*Objective of a financial statement audit*Audit Process and Linkage*Management and the Auditor's Responsibilities*Evaluating Audit Risk*Risk Assessment Process*Risk Assessment Procedures *Documentation | |
| Self-Study | | On-Demand | 2 CPE (2 tech, 0 non-tech) | |
| Surgent's Fundamentals of Internal Controls (Self-Study) (24SS-0010)24SS-0010 | *Gaining an understanding of the evolution of internal controls *Components of the COSOInternal 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 | |
| Self-Study | | On-Demand | 2 CPE (2 tech, 0 non-tech) | |
| Surgent's Performing Preparation, Compilation, Review and Engagements (Self-Study) (24SS-0011)24SS-0011 | *Compare and contrast the basis and requirements of preparation, compilation, and review engagements*Identifying key reporting elements of compilation and review reports*Impact of special purpose accounting frameworks and other special issues | |
| Self-Study | | On-Demand | 2 CPE (2 tech, 0 non-tech) | |
| Surgent's A Practical Guide to Auditing Cash and Cash Equivalents (Self-Study) (24SS-0012)24SS-0012 | *Explain typical audit risks and special considerations related to cash and cash equivalents*Identify the risk of fraud related to cash and cash equivalents*Describe designing a detailed audit plan, linking assessed risk to planned procedures*Techniques used to perform the audit procedures associated with auditing cash and cash equivalents*Obtaining evidence related to cash and cash equivalents*Case study and test yourself questions related to auditing cash and cash equivalents | |
| Self-Study | | On-Demand | 2 CPE (2 tech, 0 non-tech) | |
| Surgent's Auditing Property, Plant & Equipment (Self-Study) (24SS-0013)24SS-0013 | *Assessing risk*Internal control related to property and equipment*Audit procedures for property and equipment*Construction of assets including capitalizing interest*Lease accounting requirements and disclosure of right of use asset*Disclosure of property and equipment | |
| Self-Study | | On-Demand | 2 CPE (2 tech, 0 non-tech) | |
| Surgent's Auditing Accounts Payable, Accrued Expenses and Debt (Self-Study) (24SS-0014)24SS-0014 | *Accounting basics for accounts payable, accrued expenses and debt*Risk associated with accounts payable, accrued expenses and debt*Key controls related to accounts payable, accrued expenses and debt*Procedures commonly used to audit debt, including compliance with restrictive covenants | |
| Self-Study | | On-Demand | 2 CPE (2 tech, 0 non-tech) | |
| Surgent's Audit Documentation Requirements (Self-Study) (24SS-0015)24SS-0015 | *Proper documentation as a means of audit quality*Factors impacting the nature and extent of documentation*Illustrative workpapers and exercises*Use of practice aids and other mechanisms as means of audit documentation*Checklist for self-review of workpapers | |
| Self-Study | | On-Demand | 2 CPE (2 tech, 0 non-tech) | |
| Surgent's Auditing Accounts Receivable: An Overview (Self-Study) (24SS-0016)24SS-0016 | *Risks of material misstatement associated with auditing accounts receivable*Internal controls associated with accounts receivable*Substantive procedures used in auditing accounts receivable*External confirmation audit considerations, including evaluating responses for propriety*Evaluating the valuation of accounts receivable*The AICPA's new SAS on auditing estimates | |
| Self-Study | | On-Demand | 2 CPE (2 tech, 0 non-tech) | |
| Surgent's Performing Inventory Observations (Self-Study) (24SS-0017)24SS-0017 | *Inventory observation procedures *When attendance at the inventory observation is impractical*Inventory under the control of a third party*Consideration of the risk of fraud in inventory counts*Sampling related to inventory observations*Considerations related to retail inventories, multiple locations*Considerations for inventory observations | |
| Self-Study | | On-Demand | 2 CPE (2 tech, 0 non-tech) | |
| Surgent's Essentials of Audit Sampling (Self-Study) (24SS-0018)24SS-0018 | *Types of sampling and sampling risk*Attribute testing for tests of controls and compliance*Variable sampling for substantive assurance*Differentiating statistical and nonstatistical sampling approaches*Determining sample sizes in a compliance audit | |
| Self-Study | | On-Demand | 2 CPE (2 tech, 0 non-tech) | |
| Surgent's Fraud Risk Assessment Basics (Self-Study) (24SS-0019)24SS-0019 | *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 | |
| Self-Study | | On-Demand | 2 CPE (2 tech, 0 non-tech) | |
| Surgent's A Guide to Auditing Common Investments (Self-Study) (24SS-0020)24SS-0020 | *Overview of common investment types*Typical audit risks and related audit procedures*Alternative Investments*Fair value disclosure, including applying the fair value hierarchy | |
| Self-Study | | On-Demand | 2 CPE (2 tech, 0 non-tech) | |
| Surgent's Preparing and Reviewing Client Prepared Financial Statements (Self-Study) (24SS-0021)24SS-0021 | *Objective of financial reporting*Inter-relationships of financial statements and disclosures*Accounting changes*Financial statement preparation and review process*Best practices for financial statement preparation and review | |
| Self-Study | | On-Demand | 2 CPE (2 tech, 0 non-tech) | |
| Surgent's Compilations, Review and Attestation Engagements (Self-Study) (24SS-0022)24SS-0022 | *Frequently missed issues in compilation and review engagements as noted by peer reviewers*Understand how to comply with AR-C 100 on International Standards and AR-C 120, Compilations of Proforma Information*Introduction to attestation standards (AT)*Performing attestation examination engagements*Performing attestation review engagements*Performing Agreed Upon Procedures | |
| Self-Study | | On-Demand | 2 CPE (2 tech, 0 non-tech) | |
| Surgent's Performing Effective and Efficient Analytical Procedures (Self-Study) (24SS-0023)24SS-0023 | *Preliminary analytical procedures as risk assessment procedures*Performing final analytical procedures to assess the conclusions reached during the audit and evaluate the overall financial statement presentation.*When to use substantive analytical procedures for efficiency and effectiveness*Establishing expectations for substantive analytic procedures*Setting a threshold for differences *Following up on differences from expectations*Concluding on substantive analytical procedures | |
| Self-Study | | On-Demand | 2 CPE (2 tech, 0 non-tech) | |
| Surgent's Effective Techniques for Auditing Contingencies and Going Concern (Self-Study) (24SS-0024)24SS-0024 | *Overview of uncertainties, contingencies, litigation, claims and assessments and related disclosures*Auditing managements assumptions in making the going concern evaluation*Evaluating substantial doubt about an entity's ability to continue as a going concern for a reasonable period of time as defined in professional standards. | |
| Self-Study | | On-Demand | 2 CPE (2 tech, 0 non-tech) | |
| Surgent's Testing Internal Control and Reporting Deficiencies (Self-Study) (24SS-0025)24SS-0025 | *Refresher on understanding internal controls*When testing internal controls is required*When testing of internal controls is an effective strategy to reduce substantive testing*Designing tests of controls*Responses when deviations are discovered in the design or operating effectiveness of internal control | |
| Self-Study | | On-Demand | 2 CPE (2 tech, 0 non-tech) | |
| Surgent's Accounting for and Auditing Inventory (Self-Study) (24SS-0026)24SS-0026 | *Elements of inventory cost and full-absorption costing*Valuation methodologies, including LIFO, FIFO, weighted average, and specific identification*Obsolescence reserves*Retail inventory valuation basics*Physical inventory observation approach refresher*Accounting issues related to consigned inventory*Risk associated with and steps performed in auditing of inventories. | |
| Self-Study | | On-Demand | 2 CPE (2 tech, 0 non-tech) | |
| Surgent's Reviewing Audit Workpapers (Self-Study) (24SS-0027)24SS-0027 | *Documentation as a means of audit quality*Responsibilities of the workpaper reviewer*Important tips for providing reviews notes that will promote an effective and efficient financial statement audit*Appropriate review considerations at various phases of the engagement, including before and after audit report date and report release | |
| Self-Study | | On-Demand | 2 CPE (2 tech, 0 non-tech) | |
| Surgent's Accounting and Auditing Revenue (Self-Study) (24SS-0028)24SS-0028 | *Topic 606, Revenue from Contracts with Customers, including recently issued ASUs impacting Topic 606*The FASB's new five-step revenue recognition model, including hands-on examples and illustrations of the new guidance, including presentation and disclosure requirements*Performing an effective risk assessment related to revenue*Common internal controls and substantive audit procedures related to revenue | |
| Self-Study | | On-Demand | 2 CPE (2 tech, 0 non-tech) | |
| Surgent's Accounting for and Auditing Leases (Self-Study) (24SS-0029)24SS-0029 | *ASU No. 2016-02, Leases (Topic 842)*Overall lease accounting guidance for both lessees and lessors*Detailed review of accounting by lessees *Transition guidance*Other operational issues*Control and risk considerations related to auditing leases*Common audit procedures related to auditing leases and the adoption of ASC 842 | |
| Self-Study | | On-Demand | 2 CPE (2 tech, 0 non-tech) | |
| Surgent's Successful Communication (Self-Study) (24SS-0030)24SS-0030 | *Barriers to communication, especially when working remotely*Modules and best practices for effective communication*Keys to effective non-verbal communication*Effective listening techniques | |
| Self-Study | | On-Demand | 2 CPE (0 tech, 2 non-tech) | |
| Surgent's Accounting for and Auditing Complex Investments (Self-Study) (24SS-0031)24SS-0031 | *The fair value measurement process*Derivative and hedge accounting under ASC 815*Accounting and auditing considerations related to the use of the equity method of accounting under ASC 323*Accounting and auditing considerations related to investments in cryptocurrency and digital assets | |
| Self-Study | | On-Demand | 2 CPE (2 tech, 0 non-tech) | |
| Surgent's Performing Effective Accounting Research (Self-Study) (24SS-0032)24SS-0032 | *Structure of the ASC codification*Content included and not included in the ASC*Other information contained in the codification*Best practices for performing effective and efficient accounting research | |
| Self-Study | | On-Demand | 2 CPE (2 tech, 0 non-tech) | |
| Surgent's Audit Quality Update (Self-Study) (24SS-0033)24SS-0033 | *2017-2020 peer review results*Common sources of peer review deficiencies*AICPA Peer Review Program areas of focus for peer reviews | |
| Self-Study | | On-Demand | 2 CPE (2 tech, 0 non-tech) | |
| Surgent's Auditing Accounting Estimates (Self-Study) (24SS-0034)24SS-0034 | *Common accounting estimates*Accounting guidance related to loss and gain contingencies*Audit guidance related to auditing accounting estimates*Overview of the requirements of SAS 143 | |
| Self-Study | | On-Demand | 2 CPE (2 tech, 0 non-tech) | |
| Surgent's SAS 134 and Other Reporting Considerations (Self-Study) (24SS-0035)24SS-0035 | *Revised format of audit opinion under SAS 134*Additional responsibilities of both management and the auditors under SAS 134*Additional requirements related to SASs 135-140*Qualified auditor reports, their wording, and when the auditor would issue one of them*Circumstances requiring the addition of Emphasis of Matter and Other Matter paragraphs to the standard unqualified audit report | |
| Self-Study | | On-Demand | 2 CPE (2 tech, 0 non-tech) | |
| Surgent's Management Fundamentals (Self-Study) (24SS-0036)24SS-0036 | *What it takes to be effective as a manager*Exploring the challenges that get in the way*Looking at the driving forces that have evolved how managers engage with employees today*Motivating employees of multiple generations*Twelve practices that can be adopted to influence employees to become more engaged*Identifying what it takes to develop employees*Delegation and accountability | |
| Self-Study | | On-Demand | 4 CPE (0 tech, 4 non-tech) | |
| Surgent's Understanding and Testing General Information Technology Controls (Self-Study) (24SS-0037)24SS-0037 | *Defining GITC and application controls*Major categories of GITC*Understanding GITC*Testing GITC | |
| Self-Study | | On-Demand | 2 CPE (2 tech, 0 non-tech) | |
| Surgent's Accounting Hot Topics (Self-Study) (24SS-0038)24SS-0038 | *Technology trends and hot topics*Fair value concepts*Accounting for business combinations*Asset impairment accounting | |
| Self-Study | | On-Demand | 2 CPE (2 tech, 0 non-tech) | |
| Surgent's Evaluating Sufficiency and Appropriateness of Audit Evidence (Self-Study) (24SS-0039)24SS-0039 | *SAS 142, Audit Evidence (recently issued)*Relevance and reliability of audit evidence*Sources of evidence*Audit procedures*Evaluation of tests of controls*Evaluation of sufficiency and appropriateness of evidence | |
| Self-Study | | On-Demand | 2 CPE (2 tech, 0 non-tech) | |
| Surgent's Effective Communications with Management and Those Charged with Governance (Self-Study) (24SS-0040)24SS-0040 | *Relevant literature
*Communications to those charged with governance.
*Internal controls communications to management and those charged with governance
| |
| Self-Study | | On-Demand | 2 CPE (2 tech, 0 non-tech) | |
| Surgent's Coaching Skills for Managers and Supervisors (Self-Study) (24SS-0041)24SS-0041 | *The definition of "coaching" and the coaching process*Characteristics of effective coaches*Coaching strategies to support and assist others as they change ineffective behaviors*Conducting one-on-one coaching sessions for setting goals and improving performance | |
| Self-Study | | On-Demand | 4 CPE (0 tech, 4 non-tech) | |
| Surgent's Critical Conversations: Having the "Hard to Have" Discussions (Self-Study) (24SS-0042)24SS-0042 | *Identifying when issues need immediate resolution*Approaches for preparing for and having difficult conversations*Effective communication skills for challenging conversations | |
| Self-Study | | On-Demand | 2 CPE (0 tech, 2 non-tech) | |
| Surgent's Using the Work of a Specialist and Internal Audit (Self-Study) (24SS-0043)24SS-0043 | *Using the work of management's specialist
*Using the work of the auditor's specialist
*Using the work of internal audit
*Using the work of a pricing service
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| Self-Study | | On-Demand | 2 CPE (2 tech, 0 non-tech) | |
| Surgent's Accounting and Auditing Credit Losses Under ASC 326 (Self-Study) (24SS-0044)24SS-0044 | *Scope and overview of ASC 326*Applying ASC 326 and the CECL model*Transitioning to ASC 326*Presentation and disclosure requirements of ASC 326*Auditing accounting estimates*Key changes to auditing estimates due to the issuance of ASC 326 | |
| Self-Study | | On-Demand | 2 CPE (2 tech, 0 non-tech) | |
| Surgent's Quality Management and Peer Review (Self-Study) (24SS-0045)24SS-0045 | *AICPA's Engagement Quality Initiative*When peer reviews are required and how they work*Recent deficiencies noted by peer reviewers in audit, review and compilation engagements*System of Quality Control required by the Auditing Standards Board (ASB)*Changes to the system of Quality Control proposed by the ASB | |
| Self-Study | | On-Demand | 2 CPE (2 tech, 0 non-tech) | |
| Surgent's Lease Accounting: The Impact of Changing Standards on Both Lessors and Lessees (Self-Study) (24SS-0046)24SS-0046 | *Outcomes of the recent FASB and IASB Joint Project related to Leases*Differentiating between accounting and reporting requirements for operating and finance leases*Evaluating possible material misstatement related to lease recognition, measurement, presentation and disclosure | |
| Self-Study | | On-Demand | 2 CPE (2 tech, 0 non-tech) | |
| Surgent's Current Issues in Accounting and Auditing: An Annual Update (Self-Study) (24SS-0047)24SS-0047 | *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 | |
| Self-Study | | Downloadable PDF | 4 CPE (4 tech, 0 non-tech) | |
| Surgent's Current Issues in Accounting and Auditing: An Annual Update (Self-Study) (24SS-0048)24SS-0048 | *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 | |
| Self-Study | | On-Demand | 4 CPE (4 tech, 0 non-tech) | |
| Surgent's Financial Reporting Update for Tax Practitioners (Self-Study) (24SS-0049)24SS-0049 | *Recent standard setting and consulting activities at the FASB*Proposed updates to income tax accounting and financial statement disclosures*Tax basis financial statements*Recently issued Statements on Auditing Standards and other audit-related hot topics | |
| Self-Study | | Downloadable PDF | 8 CPE (8 tech, 0 non-tech) | |
| Surgent's Financial Reporting Update for Tax Practitioners (Self-Study) (24SS-0050)24SS-0050 | *Recent standard setting and consulting activities at the FASB*Proposed updates to income tax accounting and financial statement disclosures*Tax basis financial statements*Recently issued Statements on Auditing Standards and other audit-related hot topics | |
| Self-Study | | On-Demand | 8 CPE (8 tech, 0 non-tech) | |
| Surgent's Accounting Changes and Error Corrections (Self-Study) (24SS-0051)24SS-0051 | *FASB ASC Topic No 250,Accounting Changes and Error Corrections*Accounting changesand error corrections taking the shape of: Changes in accounting principle; Changes in accounting estimates; Changes in reporting entity; | |
| Self-Study | | Downloadable PDF | 2 CPE (2 tech, 0 non-tech) | |
| Surgent's Annual Accounting and Auditing Update (Self-Study) (24SS-0052)24SS-0052 | *Recently issued FASB Accounting Standards Updates, PCC Update and items on the FASB's Technical Agenda*Leases -- Topic 842*ASC 326: CECL*Review of SAS 142 -- Focus on Audit Evidence*Recently issued SASs and other AICPA activity*SSARS No. 25 and other recently issued SSARS*Detailed review of SAS 145*Other important A&A practice matters | |
| Self-Study | | Downloadable PDF | 8 CPE (8 tech, 0 non-tech) | |
| Surgent's Annual Accounting and Auditing Update (Self-Study) (24SS-0053)24SS-0053 | *Recently issued FASB Accounting Standards Updates, PCC Update and items on the FASB's Technical Agenda*Leases -- Topic 842*ASC 326: CECL*Review of SAS 142 -- Focus on Audit Evidence*Recently issued SASs and other AICPA activity*SSARS No. 25 and other recently issued SSARS*Detailed review of SAS 145*Other important A&A practice matters | |
| Self-Study | | On-Demand | 8 CPE (8 tech, 0 non-tech) | |
| Surgent's Limited Liability Companies: Losses, Liquidations, Terminations, Continuations and Sales (Self-Study) (24SS-0054)24SS-0054 | *When are distributions taxable? *Miscellaneous issues, including the critical difference between Section 736(a) and Section 736(b) payments*Sales of an LLC interest -- holding period and hot asset issues | |
| Self-Study | | Downloadable PDF | 4 CPE (4 tech, 0 non-tech) | |
| Surgent's Advanced Critical Tax Issues for Limited Liability Companies and Partnerships (Self-Study) (24SS-0055)24SS-0055 | *Coverage of the Inflation Reduction Act of 2022*Single-member limited liability companies as an alternative to subsidiaries*Cancellation of indebtedness: rules and regulations*How the IRS views members or partners for Social Security purposes*Special problems when forming an LLC*Debt issues and problems in structuring LLCs and LLPs, including loan guarantee issues, recourse and nonrecourse debt, the at-risk basis rules, and new regulations restricting "bottom dollar" guarantees*Distributions: is it just a disguised sale? New regulations eliminate certain tax-deferred leveraged partnership transactions*Death or retirement of a member or partner -- Understanding the alternatives*Step-up in basis issues -- How to make the computations and elections*Property transactions between the LLC/LLP and its members or partners -- Inbound and outbound transactions: what to do with built-in gain or loss property*Partnership losses: when are they deductible? See, in particular, TCJA and CARES override*Material participation rules for LLC members and limited partners: how they affect passive loss issues*Continuation and termination of an LLC/partnership in the context of a merger or acquisition*Sales of an LLC Interest -- holding period, and hot asset issues*Impact of the tax on investment income on the sale of an interest in a partnership or LLC*Repeal of technical termination of partnership provision | |
| Self-Study | | Downloadable PDF | 8 CPE (8 tech, 0 non-tech) | |
| Surgent's Advanced Critical Tax Issues for Limited Liability Companies and Partnerships (Self-Study) (24SS-0056)24SS-0056 | *Coverage of the Inflation Reduction Act of 2022*Single-member limited liability companies as an alternative to subsidiaries*Cancellation of indebtedness: rules and regulations*How the IRS views members or partners for Social Security purposes*Special problems when forming an LLC*Debt issues and problems in structuring LLCs and LLPs, including loan guarantee issues, recourse and nonrecourse debt, the at-risk basis rules, and new regulations restricting "bottom dollar" guarantees*Distributions: is it just a disguised sale? New regulations eliminate certain tax-deferred leveraged partnership transactions*Death or retirement of a member or partner -- Understanding the alternatives*Step-up in basis issues -- How to make the computations and elections*Property transactions between the LLC/LLP and its members or partners -- Inbound and outbound transactions: what to do with built-in gain or loss property*Partnership losses: when are they deductible? See, in particular, TCJA and CARES override*Material participation rules for LLC members and limited partners: how they affect passive loss issues*Continuation and termination of an LLC/partnership in the context of a merger or acquisition*Sales of an LLC Interest -- holding period, and hot asset issues*Impact of the tax on investment income on the sale of an interest in a partnership or LLC*Repeal of technical termination of partnership provision | |
| Self-Study | | On-Demand | 8 CPE (8 tech, 0 non-tech) | |
| Surgent's Advanced Critical Tax Issues for S Corporations (Self-Study) (24SS-0057)24SS-0057 | *Final regulations on "eligible terminated S Corporations" (ETSCs)*Cases, rulings, and tax law changes affecting S Corporations*Compensation planning in S Corporations, including limitations in a family-controlled business; self-employment tax issues, including IRS efforts to address underreporing of S Corporations officer compensation*Use of redemptions: still some advantages*Planning for the liquidation of an S Corporations*Tax issues for family ownership of S Corporations stock*Impact of the tax on net investment income on sales of S Corporations stock*Stock basis: Loss limitations, AAA, and distribution issues in depth*Debt basis: what the regulations on back-to-back loans mean to investors*Estate planning for S Corporations shareholders, including buy-sell agreements, QSubs, ESBTs, and uses of life insurance*Built-in gains: the 5-year recognition period*S Corporations structuring: one class of stock*Methods of accounting*Legislation on mortgage interest reporting, basis, statute of limitations, and tax return due dates | |
| Self-Study | | Downloadable PDF | 10 CPE (10 tech, 0 non-tech) | |
| Surgent's Advanced Critical Tax Issues for S Corporations (Self-Study) (24SS-0058)24SS-0058 | *Final regulations on "eligible terminated S Corporations" (ETSCs)*Cases, rulings, and tax law changes affecting S Corporations*Compensation planning in S Corporations, including limitations in a family-controlled business; self-employment tax issues, including IRS efforts to address underreporing of S Corporations officer compensation*Use of redemptions: still some advantages*Planning for the liquidation of an S Corporations*Tax issues for family ownership of S Corporations stock*Impact of the tax on net investment income on sales of S Corporations stock*Stock basis: Loss limitations, AAA, and distribution issues in depth*Debt basis: what the regulations on back-to-back loans mean to investors*Estate planning for S Corporations shareholders, including buy-sell agreements, QSubs, ESBTs, and uses of life insurance*Built-in gains: the 5-year recognition period*S Corporations structuring: one class of stock*Methods of accounting*Legislation on mortgage interest reporting, basis, statute of limitations, and tax return due dates | |
| Self-Study | | On-Demand | 8 CPE (8 tech, 0 non-tech) | |
| Surgent's Annual Accounting Update (Self-Study) (24SS-0059)24SS-0059 | *Private company standard setting activities*FASB Accounting Standards Updates*Revenue recognition*Leases*Credit losses | |
| Self-Study | | Downloadable PDF | 4 CPE (4 tech, 0 non-tech) | |
| Surgent's The Inflation Reduction Act's Changes to Auto and Energy-Related Tax Credits (Self-Study) (24SS-0060)24SS-0060 | *The Energy-Efficient Home Improvement Credit*Residential Clean Energy Credit*The Alternative Fuel Vehicle Refueling Property Credit*Comparison of Section 25C and Section 25D credits*Changes to the Section 179D deduction*Prevailing wage and apprenticeship requirements*The new Energy Efficient Home Credit*The Clean Vehicle Credit*The Previously Owned Clean Vehicle Credit*The Qualified Commercial Clean Vehicle Credit*Application of written binding contracts*Transfers of certain credits to an unrelated transferee*Increase in Research Credit against payroll tax for small businesses*What special rules apply to auto credits purchased after enactment*How a purchaser of an energy-efficient auto claims the credit*Transition rule for vehicles purchased before August 16, 2022 | |
| Self-Study | | On-Demand | 2 CPE (2 tech, 0 non-tech) | |
| Surgent's Data Analytics for Accountants and Financial Managers (Self-Study) (24SS-0061)24SS-0061 | *Definition of data analytics and big data; challenges and goals; establishing an environment for success; governance; common uses of analytics and current examples*Behavioral forces that impact decisions; examples of inaccurate forecasts; identifying strategic measurements (KPIs); data sources*Statistical tools, including median, mode, moving average, ratio analysis, Pareto analysis, trend analysis, regression, z-score, and simulation*Software tools that are readily available and can assist in visually exploring data, expanding the scope of available data, as well as collecting, analyzing, and presenting results*Specific ideas for using data analytics for accountants and financial managers, including current examples and areas for further consideration*Lists of readings and next-level software for a participant's future reference | |
| Self-Study | | On-Demand | 2 CPE (2 tech, 0 non-tech) | |
| Surgent's Accounting for Guarantees (Self-Study) (24SS-0062)24SS-0062 | *Overview of the accounting related to guarantees*Review of the reporting related to guarantees*Examination of the disclosure requirements related to guarantees | |
| Self-Study | | Downloadable PDF | 1 CPE (1 tech, 0 non-tech) | |
| Surgent's Going Concern Considerations in the COVID-19 Environment (Self-Study) (24SS-0063)24SS-0063 | *FASB guidance in ASC 205-40 regarding required disclosures when substantial doubt about an entity's ability to continue as a going concern exists*Sample disclosures under ASC 205-40*Accountant's reporting considerations when substantial doubt exists | |
| Self-Study | | On-Demand | 1 CPE (1 tech, 0 non-tech) | |
| Surgent's Going Concern Accounting and Reporting Considerations (Self-Study) (24SS-0064)24SS-0064 | *Current FASB accounting standards related to going concern, including the new requirements of ASU 2014-15 *Evaluating risk of material misstatement in financial reports related to improper presentation and disclosure of going concern uncertainty *The responsibility of an independent accountant for evaluating going concern uncertainty under various levels of engagement to perform attest and nonattest services *New requirements of SAS No. 132 and SSARS No. 24 related to an auditor's responsibility for considering going concern uncertainty? | |
| Self-Study | | On-Demand | 2 CPE (2 tech, 0 non-tech) | |
| Surgent's AICPA Update (Self-Study) (24SS-0065)24SS-0065 | *New SAS Nos. 142-145*AICPA Code of Professional Conduct Updates*AICPA's proposed Statements on Quality Management Standards | |
| Self-Study | | Downloadable PDF | 2 CPE (2 tech, 0 non-tech) | |
| Surgent's Section 199A: Applications and Challenges (Self-Study) (24SS-0066)24SS-0066 | *The latest guidance from the IRS provided through regulations or administrative announcements*Taxpayers that own multiple entities; aggregation rules*Calculating qualified business income*The latest guidance on specified trades or businesses*Taxable income limits on specified service trades or businesses*Maximizing the 20 percent deduction for pass-through entities and Schedule Cs*Accounting for negative QBI*Whether particular tax entities offer a greater Section 199A deduction*Whether the owner of a Schedule E with net rental income can claim the Section 199A deduction*A look to the future. Will Section 199A survive? | |
| Self-Study | | Downloadable PDF | 4 CPE (4 tech, 0 non-tech) | |
| Surgent's Artificial Intelligence for Accounting and Finance Professionals (Self-Study) (24SS-0067)24SS-0067 | *What is artificial intelligence?*What are the different forms of artificial intelligence?*The difference between artificial intelligence and machine learning*The types of problems artificial intelligence can solve*The role of algorithms*How artificial intelligence will affect accounting and finance careers*Data governance, security, and privacy*How accounting firms are using AI today*The role of artificial intelligence in asset management | |
| Self-Study | | On-Demand | 2 CPE (2 tech, 0 non-tech) | |
| Surgent's Mastering Accounting for Income Taxes (Self-Study) (24SS-0068)24SS-0068 | *The sources of deferred tax assets and liabilities*Calculating the deferred tax asset or liability*Reporting income-tax expense and balance sheet items*CARES Act accounting implications*Defining, analyzing, and reporting uncertain tax positions *Classification of deferred tax assets and liabilities*Disclosure requirements*Recent and proposed changes to the accounting and disclosure requirements for income taxes | |
| Self-Study | | Downloadable PDF | 4 CPE (4 tech, 0 non-tech) | |
| Surgent's Mastering Accounting for Income Taxes (Self-Study) (24SS-0069)24SS-0069 | *The sources of deferred tax assets and liabilities*Calculating the deferred tax asset or liability*Reporting income-tax expense and balance sheet items*CARES Act accounting implications*Defining, analyzing, and reporting uncertain tax positions *Classification of deferred tax assets and liabilities*Disclosure requirements*Recent and proposed changes to the accounting and disclosure requirements for income taxes | |
| Self-Study | | On-Demand | 4 CPE (4 tech, 0 non-tech) | |
| Surgent's Lessons Learned From Recent Accounting Malpractice Actions (Self-Study) (24SS-0070)24SS-0070 | *Common instances of accounting malpractice *Current claim trends*Frequent defenses to claims*Statute of limitations*Damages*Claims by practice area | |
| Self-Study | | On-Demand | 2 CPE (2 tech, 0 non-tech) | 1 Ethics |
| Surgent's Auditing Not-for-Profit Entities: Superior Skills for an Effective and Efficient Audit (Self-Study) (24SS-0071)24SS-0071 | *Refining key planning and general auditing considerations to the not-for-profit environment *Characteristics of not-for-profit financial statements that require special attention *The auditor's consideration of fraud in auditing a not-for-profit entity*Audit procedures to become comfortable with management's recording and reporting of contributions and promises to give *Auditing how a not-for-profit entity gets from natural expenses to functional expenses *Auditing considerations and techniques related to net assets, compliance with tax laws and regulations, collections and split-interest agreements *Considerations related to Yellow Book and single audits | |
| Self-Study | | Downloadable PDF | 8 CPE (8 tech, 0 non-tech) | |
| Surgent's Auditing Not-for-Profit Entities: Superior Skills for an Effective and Efficient Audit (Self-Study) (24SS-0072)24SS-0072 | *Refining key planning and general auditing considerations to the not-for-profit environment *Characteristics of not-for-profit financial statements that require special attention *The auditor's consideration of fraud in auditing a not-for-profit entity*Audit procedures to become comfortable with management's recording and reporting of contributions and promises to give *Auditing how a not-for-profit entity gets from natural expenses to functional expenses *Auditing considerations and techniques related to net assets, compliance with tax laws and regulations, collections and split-interest agreements *Considerations related to Yellow Book and single audits | |
| Self-Study | | On-Demand | 8 CPE (8 tech, 0 non-tech) | |
| Surgent's Accounting Principle Changes (Self-Study) (24SS-0073)24SS-0073 | *An overview of the accounting requirements with respect to accounting principle changes*Accounting changes that can take the shape of changes in accounting principle, changes in accounting estimates, and changes in reporting entity*The ASUs that have affected ASC topics over the last few years | |
| Self-Study | | Downloadable PDF | 1 CPE (1 tech, 0 non-tech) | |
| Surgent's Advanced Partnership/LLC Workshop: How to Do Optional Step-Up in Basis Under Section 754 and Related Provisions (Self-Study) (24SS-0074)24SS-0074 | *Identifying when an election to adjust basis will be available *Determining when the basis adjustment must be made or may be made without an election *Learning how to make the calculations to determine a step-up and allocate that step-up among partnership assets *Examining practical examples dealing with a sale of a partnership interest and the effects of Section 734(b) *Exploring the alternatives to electing a basis adjustment *Understanding a distribution of property and when an inside basis adjustment can be considered *Studying examples dealing with sale of assets vs. sale of partnership interests and issues with hot assets *Finding out how to keep track of the "books" for tax preparers when the inside basis adjustment is made, and how to flow through adjustments through a tax return and K-1 | |
| Self-Study | | Downloadable PDF | 6 CPE (6 tech, 0 non-tech) | |
| Surgent's Anatomy of a Ransomware Event and Incident Response (Self-Study) (24SS-0075)24SS-0075 | *What is ransomware?*The growing threat of ransomware -- statistics*Remote working and COVID-19*Ransomware infection process*Incident response protocol*Business considerations*Legal considerations*Breach notification obligations*Steps to protect against malware*Tabletop exercise | |
| Self-Study | | On-Demand | 2 CPE (2 tech, 0 non-tech) | |
| Surgent's Avoiding the Top 10 Mistakes That Can Wipe Out Retirement Savings (Self-Study) (24SS-0076)24SS-0076 | *Coverage of applicable rules from SECURE Act 2.0 *The 10% penalty *Net unrealized appreciation of employer securities *Roth IRA conversions *Rollovers and the limitations*Direct rollovers vs indirect rollovers, and tax withholding *Beneficiary portability rules *When a Roth IRA distribution is qualified to be tax-free*Excess contributions and the 6% excise tax | |
| Self-Study | | On-Demand | 2 CPE (2 tech, 0 non-tech) | |
| Surgent's Annual Auditing Update (Self-Study) (24SS-0077)24SS-0077 | *AICPA hot topics and standard setting initiatives*Discussion of new standard on audit evidence, SAS 142, effective for years ended December 31, 2022*Discussion of new standards on auditing accounting estimates, use of specialists, and the risk assessment process, SASs 143-145, effective for years ended December 31, 2023*Recent updates to the AICPA's Code of Professional Conduct*Recently issued or proposed updates to other AICPA professional guidance | |
| Self-Study | | Downloadable PDF | 4 CPE (4 tech, 0 non-tech) | |
| Surgent's Business Combinations: U.S. GAAP vs. IFRS (Self-Study) (24SS-0078)24SS-0078 | *Determining the acquisition date*Recognizing and measuring the identifiable assets acquired, the liabilities assumed, and any noncontrolling interest in the acquiree*Acquisition of contingencies*Noncontrolling interests*Recognizing and measuring goodwill or gain from a bargain purchase*Measurement period adjustments | |
| Self-Study | | Downloadable PDF | 1 CPE (1 tech, 0 non-tech) | |
| Surgent's S Corporations, Partnership and LLC Tax Update (Self-Study) (24SS-0079)24SS-0079 | *Timely coverage of breaking tax legislation*Schedules K-2 and K-3 reporting requirements, including the domestic filing exception and Form 1116 exemption*Form 7203, S Corporations Shareholder Stock and Debt Basis Limitations with examples of how to calculate stock basis*A review of like-kind exchange transactions under section 1031*Guidance on the impact of recent legislation on S Corporations and partnership entities*New Form 1099-K reporting requirements*Bonus depreciation in 2023*Section 163(j) in 2023*Section 174 Research and Experimental Expenditures*New FinCEN reporting requirements in 2024*Employee vs independent contractor considerations that companies should be aware of*A review of the key cases, rulings, and tax law changes affecting S Corporations, partnerships, limited liability companies, and limited liability partnerships | |
| Self-Study | | Downloadable PDF | 4 CPE (4 tech, 0 non-tech) | |
| The Best S Corporations, Limited Liability, and Partnership Update Course by Surgent (Self-Study) (24SS-0080)24SS-0080 | *Comprehensive coverage of the Inflation Reduction Act, including:-The Corporate Alternative Minimum Tax, The Clean Vehicle Credit, Credit for Previously Owned Clean Vehicles, Credit for Qualified Commercial Clean Vehicles, and Prevailing Wage and Apprenticeship Requirements-Principles and considerations for nonresident withholding, composite payments, and passthrough endity taxes*Comprehensive coverage of theSECURE 2.0 Act with a focus on provisions applicable to employers*Retirements and redemptions: considerations for partnerships and S Corporations*Timely coverage of breaking tax legislation*Schedules K-2 and K-3 reporting requirements, including the 2022 domestic filing exception and Form 1116 exemption*Form 7203, S Corporations Shareholder Stock and Debt Basis Limitations, with examples of how to calculate stock basis*Selected Practice and Reporting Issues: What's new?*A review of recent cases and tax law changes and IRS guidance affecting S Corporations, partnerships, limited liability companies, and limited liability partnerships*New Form 1099-K reporting requirements*Bonus depreciation in 2023*Section 163(j) in 2023*Section 174 Research & Experimental Expenditures*New FinCEN reporting requirements in 2024*Employee vs independent contractor considerations that companies should be aware of*A review of like-kind exchange transactions under Section 1031*Special basis adjustments, including comprehensive examples | |
| Self-Study | | Downloadable PDF | 12 CPE (12 tech, 0 non-tech) | |
| The Best S Corporations, Limited Liability and Partnership Update Course by Surgent (Self-Study) (24SS-0081)24SS-0081 | *Comprehensive coverage of the Inflation Reduction Act, including:-The Corporate Alternative Minimum Tax, The Clean Vehicle Credit, Credit for Previously Owned Clean Vehicles, Credit for Qualified Commercial Clean Vehicles, and Prevailing Wage and Apprenticeship Requirements-Principles and considerations for nonresident withholding, composite payments, and passthrough endity taxes*Comprehensive coverage of theSECURE 2.0 Act with a focus on provisions applicable to employers*Retirements and redemptions: considerations for partnerships and S Corporations*Timely coverage of breaking tax legislation*Schedules K-2 and K-3 reporting requirements, including the 2022 domestic filing exception and Form 1116 exemption*Form 7203, S Corporations Shareholder Stock and Debt Basis Limitations, with examples of how to calculate stock basis*Selected Practice and Reporting Issues: What's new?*A review of recent cases and tax law changes and IRS guidance affecting S Corporations, partnerships, limited liability companies, and limited liability partnerships*New Form 1099-K reporting requirements*Bonus depreciation in 2023*Section 163(j) in 2023*Section 174 Research & Experimental Expenditures*New FinCEN reporting requirements in 2024*Employee vs independent contractor considerations that companies should be aware of*A review of like-kind exchange transactions under Section 1031*Special basis adjustments, including comprehensive examples | |
| Self-Study | | On-Demand | 8 CPE (8 tech, 0 non-tech) | |
| Surgent's Business Development for Accounting and Other Professionals (Self-Study) (24SS-0082)24SS-0082 | *Marketing plans and how they provide direction and strategy for business growth*Fundamentals of an effective website*The growing importance of social media*Strategies for obtaining and cultivating referral sources*The benefits and challenges of networking organizations*Creating a niche in saturated industries*Using online publishing to meet your growth objectives | |
| Self-Study | | On-Demand | 1 CPE (0 tech, 1 non-tech) | |
| Surgent's Business Development: Referral Rally (Self-Study) (24SS-0083)24SS-0083 | *Networking organizations* Obtaining referral sources | |
| Self-Study | | Downloadable PDF | 1 CPE (0 tech, 1 non-tech) | |
| Surgent's Business Development: Time Management (Self-Study) (24SS-0084)24SS-0084 | *Managing interruptions* The role of to-do lists* Creating an effective time management plan* Staying on track of your time management plan* Blocking out time | |
| Self-Study | | Downloadable PDF | 1 CPE (0 tech, 1 non-tech) | |
| Surgent's Federal Tax Update (Self-Study) (24SS-0085)24SS-0085 | *Comprehensive coverage of the Inflation Reduction Act, including:- The Clean Vehicle Credit, Credit for Previously Owned Clean Vehicles, Credit for Qualified Commercial Clean Vehicles, Residential Clean Energy Credit, Energy Efficient Home Improvement Credit, Premium Tax Credit, and Prevailing Wage and Apprenticeship Requirements-Comprehensive coverage of theSECURE 2.0 Act, including: -Expanding Enrollment in Retirement Plans, Increase in Age for Required Beginning Date for Mandatory Distributions, New Exceptions to Penalty-Free Withdrawal from Retirement Plans, and recent IRS guidance*Timely coverage of breaking tax legislation*Bonus depreciation in 2023*Section 174 Research and Experimental Expenditures*New FinCEN reporting requirements in 2024*Advanced practice, reporting, and other issues intertwined with advanced planning and discussion ideas | |
| Self-Study | | Downloadable PDF | 4 CPE (4 tech, 0 non-tech) | |
| Surgent's Federal Tax Update (Self-Study) (24SS-0086)24SS-0086 | *Comprehensive coverage of the Inflation Reduction Act, including:- The Clean Vehicle Credit, Credit for Previously Owned Clean Vehicles, Credit for Qualified Commercial Clean Vehicles, Residential Clean Energy Credit, Energy Efficient Home Improvement Credit, Premium Tax Credit, and Prevailing Wage and Apprenticeship Requirements-Comprehensive coverage of theSECURE 2.0 Act, including: -Expanding Enrollment in Retirement Plans, Increase in Age for Required Beginning Date for Mandatory Distributions, New Exceptions to Penalty-Free Withdrawal from Retirement Plans, and recent IRS guidance*Timely coverage of breaking tax legislation*Bonus depreciation in 2023*Section 174 Research and Experimental Expenditures*New FinCEN reporting requirements in 2024*Advanced practice, reporting, and other issues intertwined with advanced planning and discussion ideas | |
| Self-Study | | On-Demand | 4 CPE (4 tech, 0 non-tech) | |
| The Best Federal Tax Update Course by Surgent (Self-Study) (24SS-0087)24SS-0087 | *Comprehensive coverage of the Inflation Reduction Act, including:-The Clean Vehicle Credit, Credit for Previously Owned Clean Vehicles, Credit for Qualified Commercial Clean Vehicles, Residential Clean Energy Credit, Energy Efficient Home Improvement Credit, Premium Tax Credit, and Prevailing Wage and Apprenticeship Requirements-Comprehensive coverage of theSECURE 2.0 Act, including:-Expanding Enrollment in Retirement Plans, Increase in Age for Required Beginning Date for Mandatory Distributions, New Exceptions to Penalty-Free Withdrawal from Retirement Plans, and recent IRS guidance*Timely coverage of breaking tax legislation*New Form 1099-K reporting requirements*Detailed analysis and examples of Sale of Passthrough Entity Interest and Net Investment Income Tax*Bonus Depreciation in 2023*Section 163(j) in 2023*Section 174 Research and Experimental Expenditures*Residency and Domicile*Selling a principal residence, including tax planning strategies*Virtual currency, including recent developments regarding NFTs, new Form 1099-DA, and recently released proposed regulations regarding new IIJA broker reporting requirements*New FinCEN reporting requirements in 2024*Practice aids, including all the numbers applicable for the current year -- inflation-adjusted amounts, mileage rates, retirement contributions, and more*Advanced practice, reporting, and other issues intertwined with advanced planning and discussion ideas | |
| Self-Study | | Downloadable PDF | 16 CPE (16 tech, 0 non-tech) | |
| The Best Federal Tax Update Course by Surgent (Self-Study) (24SS-0088)24SS-0088 | *Comprehensive coverage of the Inflation Reduction Act, including:-The Clean Vehicle Credit, Credit for Previously Owned Clean Vehicles, Credit for Qualified Commercial Clean Vehicles, Residential Clean Energy Credit, Energy Efficient Home Improvement Credit, Premium Tax Credit, and Prevailing Wage and Apprenticeship Requirements-Comprehensive coverage of theSECURE 2.0 Act, including:-Expanding Enrollment in Retirement Plans, Increase in Age for Required Beginning Date for Mandatory Distributions, New Exceptions to Penalty-Free Withdrawal from Retirement Plans, and recent IRS guidance*Timely coverage of breaking tax legislation*New Form 1099-K reporting requirements*Detailed analysis and examples of Sale of Passthrough Entity Interest and Net Investment Income Tax*Bonus Depreciation in 2023*Section 163(j) in 2023*Section 174 Research and Experimental Expenditures*Residency and Domicile*Selling a principal residence, including tax planning strategies*Virtual currency, including recent developments regarding NFTs, new Form 1099-DA, and recently released proposed regulations regarding new IIJA broker reporting requirements*New FinCEN reporting requirements in 2024*Practice aids, including all the numbers applicable for the current year -- inflation-adjusted amounts, mileage rates, retirement contributions, and more*Advanced practice, reporting, and other issues intertwined with advanced planning and discussion ideas | |
| Self-Study | | On-Demand | 8 CPE (8 tech, 0 non-tech) | |
| Surgent's Individual Income Tax Update (Self-Study) (24SS-0089)24SS-0089 | *Timely coverage of breaking tax legislation*Residency and domicile*Selling a principal residence, including tax planning strategies*Real Estate professional requirements*New Form 1099-K reporting requirements*Virtual currency, including recent developments regarding NFTs, new Form 1099-DA, and recently released proposed regulations regarding new IIJA broker reporting requirements*Review of pertinent cases and rulings affecting taxpayers*Practice aids, including all the numbers applicable for the current year -- inflation-adjusted amounts, mileage rates, retirement contributions, and more | |
| Self-Study | | Downloadable PDF | 4 CPE (4 tech, 0 non-tech) | |
| The Best Individual Income Tax Update Course by Surgent (Self-Study) (24SS-0090)24SS-0090 | *Comprehensive coverage of the Inflation Reduction Act, including:-The Clean Vehicle Credit, Credit for Previously Owned Clean Vehicles, Credit for Qualified Commercial Clean Vehicles, Residential Clean Energy Credit, Energy Efficient Home Improvement Credit, Premium Tax Credit, and Prevailing Wage and Apprenticeship Requirements-Comprehensive coverage of theSECURE 2.0 Act, including:-Expanding Enrollment in Retirement Plans, Increase in Age for Required Beginning Date for Mandatory Distributions, New Exceptions to Penalty-Free Withdrawal from Retirement Plans, and recent IRS guidance*Timely coverage of breaking tax legislation*New Form 1099-K reporting requirements*Detailed analysis and examples of Sale of Passthrough Entity Interest and Net Investment Income Tax*Residency and Domicile*Selling a principal residence, including tax planning strategies*Real Estate professional requirements*Virtual currency, including recent developments regarding NFTs, new Form 1099-DA, and recently released proposed regulations regarding new IIJA broker reporting requirements*Review of pertinent cases and rulings affecting taxpayers*Practice aids, including all the numbers applicable for the current year -- inflation-adjusted amounts, mileage rates, retirement contributions, and more*Advanced practice, reporting, and other issues intertwined with advanced planning and discussion ideas | |
| Self-Study | | Downloadable PDF | 12 CPE (12 tech, 0 non-tech) | |
| The Best Individual Income Tax Update Course by Surgent (Self-Study) (24SS-0091)24SS-0091 | *Comprehensive coverage of the Inflation Reduction Act, including:-The Clean Vehicle Credit, Credit for Previously Owned Clean Vehicles, Credit for Qualified Commercial Clean Vehicles, Residential Clean Energy Credit, Energy Efficient Home Improvement Credit, Premium Tax Credit, and Prevailing Wage and Apprenticeship Requirements-Comprehensive coverage of theSECURE 2.0 Act, including:-Expanding Enrollment in Retirement Plans, Increase in Age for Required Beginning Date for Mandatory Distributions, New Exceptions to Penalty-Free Withdrawal from Retirement Plans, and recent IRS guidance*Timely coverage of breaking tax legislation*New Form 1099-K reporting requirements*Detailed analysis and examples of Sale of Passthrough Entity Interest and Net Investment Income Tax*Residency and Domicile*Selling a principal residence, including tax planning strategies*Real Estate professional requirements*Virtual currency, including recent developments regarding NFTs, new Form 1099-DA, and recently released proposed regulations regarding new IIJA broker reporting requirements*Review of pertinent cases and rulings affecting taxpayers*Practice aids, including all the numbers applicable for the current year -- inflation-adjusted amounts, mileage rates, retirement contributions, and more*Advanced practice, reporting, and other issues intertwined with advanced planning and discussion ideas | |
| Self-Study | | On-Demand | 8 CPE (8 tech, 0 non-tech) | |
| Surgent's Bankruptcy Basics: Understanding the Reorganization and Liquidation Process in These Uncertain Economic Times (Self-Study) (24SS-0092)24SS-0092 | *Commencement of a bankruptcy proceeding*Protections provided to debtors under the Bankruptcy Code*Key procedural aspects of bankruptcy*The automatic stay*Differences between Chapters 7, 11, and 13 bankruptcy cases*The bankruptcy discharge*Proofs of claim*Plans of reorganization*Litigation that can arise during bankruptcy *Creditor committees*Bankruptcy trustees*Avoidable preferences and fraudulent transfers*Special rights afforded to landlords and secured creditors | |
| Self-Study | | On-Demand | 2 CPE (2 tech, 0 non-tech) | |
| Surgent's Best Practices in Not-for-Profit Accounting and Reporting (Self-Study) (24SS-0093)24SS-0093 | *The key requirements, options, and best practices seen in each of the basic financial statements*Today's core accounting and reporting requirements related to contributions and how to effectively and efficiently apply them*How to analyze and incorporate the needs of financial statement users into a not-for-profit's financial statements and disclosures | |
| Self-Study | | Downloadable PDF | 4 CPE (4 tech, 0 non-tech) | |
| Surgent's Best Practices in Not-for-Profit Accounting and Reporting (Self-Study) (24SS-0094)24SS-0094 | *The key requirements, options, and best practices seen in each of the basic financial statements*Today's core accounting and reporting requirements related to contributions and how to effectively and efficiently apply them*How to analyze and incorporate the needs of financial statement users into a not-for-profit's financial statements and disclosures | |
| Self-Study | | On-Demand | 4 CPE (4 tech, 0 non-tech) | |
| Surgent's Build Professional Relationships to Enhance Your Career-Authentic Networking (Self-Study) (24SS-0095)24SS-0095 | *The psychology of perception*Preparation checklist for networking*Presenting your best self*Perception management*Preparing oneself for networking*Setting expectations and limits *Seamless self-introductions *How to introduce others*Overcoming anxiety*How to start conversations*Situational questions *The art of conversation flow*Listening skills *Topics to avoid *Graceful exits*Body language*Navigating large events/conferences*One-on-one meetings*Cocktail party etiquette*Remembering names*Strategies for introverts*Follow up recommendations*How to maintain and sustain relationships long term | |
| Self-Study | | On-Demand | 1 CPE (0 tech, 1 non-tech) | |
| Surgent's Top Business Tax Planning Strategies (Self-Study) (24SS-0096)24SS-0096 | *Electronic filing requirements for information returns*Form 1099 E-File Portal*Prevailing wage and registered apprenticeship requirements*Monetizing energy credits*Amortization of research and experimental expenditures*New rules impacting required minimum distributions *Contributions to Roth "catch-up" plans*Compliance issues regarding the Employee Retention Tax Credit *Preparing for the implementation of the Corporate Transparency Act*Section 179 and bonus depreciation | |
| Self-Study | | On-Demand | 2 CPE (2 tech, 0 non-tech) | |
| Surgent's Key Partnership and S Corporations Tax Planning Strategies (Self-Study) (24SS-0097)24SS-0097 | *Timely coverage of breaking tax legislation*Tax consequences of retiring partners seeking liquidating distributions/redemptions and S Corporations shareholders seeking the redemption of their shares*At-risk and passive activity loss considerations*Basis planning*Related party transactions: making them work*Income splitting and shifting with family can create considerable benefits*Sale of ownership interest and NIIT considerations | |
| Self-Study | | Downloadable PDF | 4 CPE (4 tech, 0 non-tech) | |
| Surgent's Key Partnership and S Corporations Tax Planning Strategies (Self-Study) (24SS-0098)24SS-0098 | *Timely coverage of breaking tax legislation*Tax consequences of retiring partners seeking liquidating distributions/redemptions and S Corporations shareholders seeking the redemption of their shares*At-risk and passive activity loss considerations*Basis planning*Related party transactions: making them work*Income splitting and shifting with family can create considerable benefits*Sale of ownership interest and NIIT considerations | |
| Self-Study | | On-Demand | 4 CPE (4 tech, 0 non-tech) | |
| Surgent's Understanding and Managing Burnout Among Accounting and Finance Professionals (Self-Study) (24SS-0099)24SS-0099 | *The causes of burnout in the accounting profession *Effects of burnout on employee well-being*Strategies to protect employee well-being in a highly demanding profession*Organizational costs associated with employee burnout *Tools used to measure employee well-being | |
| Self-Study | | On-Demand | 2 CPE (0 tech, 2 non-tech) | |
| Surgent's Building Your Personal Brand (Self-Study) (24SS-0100)24SS-0100 | *The relevance of brand vs. reputation*Key components of a personal brand*Breaking down the who, what, where, when, why, and how of creating a personal brand | |
| Self-Study | | On-Demand | 1 CPE (0 tech, 1 non-tech) | |
| Surgent's Adapting to Today's Changing Accounting Landscape (Self-Study) (24SS-0101)24SS-0101 | *Evolving accounting landscape *Data complexity in accounting and tax *Value-added billing*Artificial Intelligence *Shifting client expectations *Navigating regulatory uncertainty *The impact of accountants on society *Embracing change and innovation *Pipeline challenges | |
| Self-Study | | On-Demand | 1 CPE (1 tech, 0 non-tech) | |
| Surgent's Client Advisory Services (CAS): A Guide to the Variety of Offerings Professionals Can Provide (Self-Study) (24SS-0102)24SS-0102 | *Details on CAS: new services or rebranding?*Review the value of timely accurate automated accounting *Review the three levels of service*Discuss technology options*Assess your client base for who would benefit most from CAS*Staffing requirements for CAS *The value of servicinga niche | |
| Self-Study | | On-Demand | 2 CPE (0 tech, 2 non-tech) | |
| Surgent's Achieving High Levels of Compliance and Customer Service in Your Organization (Self-Study) (24SS-0103)24SS-0103 | *Why customer service is not just having nice people; it is truly serving the customer*Analysis of the value of the customer to compare it to various costs creating an ROI*How to develop a compliance program that adds value to the customer*A hard look at several companies and industries that have mastered the dual objectives*How COVID-19 has affected compliance and customer service | |
| Self-Study | | Downloadable PDF | 4 CPE (4 tech, 0 non-tech) | |
| Surgent's Achieving High Levels of Compliance and Customer Service in Your Organization (Self-Study) (24SS-0104)24SS-0104 | *Why customer service is not just having nice people; it is truly serving the customer*Analysis of the value of the customer to compare it to various costs creating an ROI*How to develop a compliance program that adds value to the customer*A hard look at several companies and industries that have mastered the dual objectives*How COVID-19 has affected compliance and customer service | |
| Self-Study | | On-Demand | 4 CPE (4 tech, 0 non-tech) | |
| Surgent's Comparing and Contrasting Retirement Plans for Small- and Medium-Sized Businesses (Self-Study) (24SS-0105)24SS-0105 | *Factors business owners should take into account when choosing a retirement plan*SIMPLE plans*Simplified employee pension plans*401(k) plans*Defined benefit plans*Ensuring eligible employees are covered*Employees' impact on choice of plan*Ongoing compliance requirements*Establishing a plan after the tax year end*Changes to safe harbor 401(k) plans*Pooled employer plans | |
| Self-Study | | On-Demand | 2 CPE (2 tech, 0 non-tech) | |
| Surgent's Choosing the Right Business Entity (Self-Study) (24SS-0106)24SS-0106 | *Why businesses operate as C Corporations*Why businesses operate as pass-through entities*Converting to a C Corporation in 2022*How and why to adopt S Corporations status*Tax and business situations that impact entity selection | |
| Self-Study | | On-Demand | 2 CPE (2 tech, 0 non-tech) | |
| Surgent's Microsoft Excel 2016: Creating and Formatting Charts (Self-Study) (24SS-0107)24SS-0107 | *Identify chart elements*Select an embedded Pie chart using Recommended Charts; select formatting options for the chart*Select a Clustered Column chart using the Quick Analysis feature; select formatting options for the chart *Recognize how to preview and print charts*Select methods to change the chart type and subtype*Identify how to apply a predefined chart layout and chart style*Recognize ways to add, select, and format individual chart elements*Select methods to add and remove data and change data orientation*Select Line with Markers, Stacked Area, exploded 3-D Pie, Pie of Pie, and Clustered Column-Line on Secondary Axis, Treemap, Sunburst, and Waterfall charts; identify ways to format the charts *Recognize a Sparklines chart; identify formatting options for the chart*Identify ways to insert and format a picture and draw and format a shape on a chart | |
| Self-Study | | Downloadable PDF | 4 CPE (0 tech, 4 non-tech) | |
| Surgent's Winning the Fraud Battle in the Digital Age: Prevention and Detection (Self-Study) (24SS-0108)24SS-0108 | *The price of fraud -- ACFE'sReport 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*Deviant workplace behavior*Historic schemes*Why good folks go bad -- interesting findings and red flags*Combating fraud with controls*Controls used by fraud victim organizations and suggestions for better implementation*Fraud's new frontier*Corporate social, environmental, governance, and equity/inclusion reports and audits | |
| Self-Study | | Downloadable PDF | 8 CPE (8 tech, 0 non-tech) | |
| Surgent's Winning the Fraud Battle in the Digital Age: Prevention and Detection (Self-Study) (24SS-0109)24SS-0109 | *The price of fraud -- ACFE'sReport 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*Deviant workplace behavior*Historic schemes*Why good folks go bad -- interesting findings and red flags*Combating fraud with controls*Controls used by fraud victim organizations and suggestions for better implementation*Fraud's new frontier*Corporate social, environmental, governance, and equity/inclusion reports and audits | |
| Self-Study | | On-Demand | 8 CPE (8 tech, 0 non-tech) | |
| Surgent's The Most Critical Challenges in Governmental Accounting Today (Self-Study) (24SS-0110)24SS-0110 | *Lessons learned (and lessons remaining) from the implementation of GASB No. 87, Leases*How governments can prepare for and implement GASB No. 96, Subscription-Based Information Technology Arrangements*Additional recently issued GASB standards | |
| Self-Study | | Downloadable PDF | 4 CPE (4 tech, 0 non-tech) | |
| Surgent's The Most Critical Challenges in Governmental Accounting Today (Self-Study) (24SS-0111)24SS-0111 | *Lessons learned (and lessons remaining) from the implementation of GASB No. 87, Leases*How governments can prepare for and implement GASB No. 96, Subscription-Based Information Technology Arrangements*Additional recently issued GASB standards | |
| Self-Study | | On-Demand | 4 CPE (4 tech, 0 non-tech) | |
| Surgent's The Complete Guide to Liquidation of Business Entities (Self-Study) (24SS-0112)24SS-0112 | *Impact of recent legislation*The unique planning opportunities and tax traps involved in the liquidation of a business entity*Understanding installment sales and the big hurdles to favorable tax treatment in liquidation *Filing Form 966: it's more important than you think *An analysis of when liquidation is advisable -- now or later? *Strategies to pursue in light of the tax rates on dividends and capital gains *The special problems of liquidating Subchapter S Corporations *Key planning issues and benefits in liquidating partnerships and limited liability companies *An expansion of the "carried interest" provisions of Rev. Proc. 93-27 | |
| Self-Study | | Downloadable PDF | 8 CPE (8 tech, 0 non-tech) | |
| Surgent's The Complete Guide to Payroll Taxes and 1099 Issues (Self-Study) (24SS-0113)24SS-0113 | *Payroll tax requirements for wages, including wages subject to the .9 percent tax, employee benefits and reimbursements, nonqualified deferred compensation, stock options, and tips*Fringe benefits issues, such as health insurance, life insurance, cafeteria plan benefits, accountable and non-accountable plans, standard mileage rates, and per diem rates*Special issues -- Using a common paymaster, how to file W-2s after a takeover, merger, or acquisition, and state and local tax withholding*Statutory employees, independent contractors, and possible changes to Section 530 relief*Penalties -- Who is a responsible person?*Expenses and gross-up calculations*Pension issues and payroll taxes including SIMPLE plans, and Section 401(k) and pension distributions*The Electronic Federal Tax Payment System (EFTPS)*Forms I-9, W-9, W-2, 1099, 1099-NEC, SS-8, and 940*Understanding payroll tax responsibilities in the gig economy | |
| Self-Study | | Downloadable PDF | 16 CPE (16 tech, 0 non-tech) | |
| Surgent's The Complete Guide to Payroll Taxes and 1099 Issues (Self-Study) (24SS-0114)24SS-0114 | *Payroll tax requirements for wages, including wages subject to the .9 percent tax, employee benefits and reimbursements, nonqualified deferred compensation, stock options, and tips*Fringe benefits issues, such as health insurance, life insurance, cafeteria plan benefits, accountable and non-accountable plans, standard mileage rates, and per diem rates*Special issues -- Using a common paymaster, how to file W-2s after a takeover, merger, or acquisition, and state and local tax withholding*Statutory employees, independent contractors, and possible changes to Section 530 relief*Penalties -- Who is a responsible person?*Expenses and gross-up calculations*Pension issues and payroll taxes including SIMPLE plans, and Section 401(k) and pension distributions*The Electronic Federal Tax Payment System (EFTPS)*Forms I-9, W-9, W-2, 1099, 1099-NEC, SS-8, and 940*Understanding payroll tax responsibilities in the gig economy | |
| Self-Study | | On-Demand | 8 CPE (8 tech, 0 non-tech) | |
| Surgent's A Complete Guide to the Yellow Book (Self-Study) (24SS-0115)24SS-0115 | *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 | |
| Self-Study | | Downloadable PDF | 8 CPE (8 tech, 0 non-tech) | |
| Surgent's A Complete Guide to the Yellow Book (Self-Study) (24SS-0116)24SS-0116 | *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 | |
| Self-Study | | On-Demand | 8 CPE (8 tech, 0 non-tech) | |
| Surgent's The Risks and Benefits of ChatGPT and Artificial Intelligence (Self-Study) (24SS-0117)24SS-0117 | *What are AI tools?*Where are we with AI tool development?*What is ChatGPT?*ChatGPT -- what kind of queries are possible?*Copyright and intellectual property issues*Benefits of AI tools*Concerns with AI tools*Impact on business use of AI*Policy on AI tools | |
| Self-Study | | On-Demand | 2 CPE (2 tech, 0 non-tech) | |
| Surgent's Contract Law for Accounting and Finance Professionals (Self-Study) (24SS-0118)24SS-0118 | *Contract formation *The necessary components of an enforceable contract*Common defenses to enforcement *Legal capacity requirements *Contract interpretation | |
| Self-Study | | On-Demand | 2 CPE (2 tech, 0 non-tech) | |
| Surgent's Non-GAAP Financial Statement Options: Cash, Modified Cash and Tax Basis (Self-Study) (24SS-0119)24SS-0119 | *An introduction to special purpose frameworks*Authoritative and non-authoritative guidance used to prepare SPF financial statements *Common issues in preparing SPF financial statements *Cash basis and modified cash basis financial statements *Income tax basis financial statements*The AICPA's special purpose framework -- FRF for SMEs | |
| Self-Study | | Downloadable PDF | 4 CPE (4 tech, 0 non-tech) | |
| Surgent's The Most Critical Challenges in Not-for-Profit Accounting Today (Self-Study) (24SS-0120)24SS-0120 | *Preparing for the implementation of the new requirements related to contributions of nonfinanciual assets (i.e., ASU No. 2020-07)*Developing a deeper understanding of the requirements in FASB ASC 842, Leases, and how not-for-profit entities will implement the standard*Additional issues in not-for-profit financial reporting | |
| Self-Study | | Downloadable PDF | 4 CPE (4 tech, 0 non-tech) | |
| Surgent's The Most Critical Challenges in Not-for-Profit Accounting Today (Self-Study) (24SS-0121)24SS-0121 | *Preparing for the implementation of the new requirements related to contributions of nonfinanciual assets (i.e., ASU No. 2020-07)*Developing a deeper understanding of the requirements in FASB ASC 842, Leases, and how not-for-profit entities will implement the standard*Additional issues in not-for-profit financial reporting | |
| Self-Study | | On-Demand | 4 CPE (4 tech, 0 non-tech) | |
| Surgent's Controllership Skills Update: Current Survival Skills (Self-Study) (24SS-0122)24SS-0122 | *Changing Role of Financial Professionals: -Priorities-Change in mission-Valued-added actions*Strategic Measurements: -Common errors and guidelines for improvement-Balanced scorecard-Strategy development and implementation-Budgeting basics and next steps *Risk Management: -Recent lessons, including Black Swan events-Defining Enterprise Risk Management (ERM)-Implementation *Developing a Financial Leadership Pipeline: -Changing employment environment-Retaining the right employees-Compensation-Hiring process*Capital Projects: -Types of projects-Factors affecting capacity-Valuation techniques-Cash management*M&A Activity: -Current environment-Controller's role-Strategic questions-Sample transactions-Due diligence-Implementation*Introducing Improvements/Innovation: -Getting started-Establishing an environment-Potential first projects-Organizational structure | |
| Self-Study | | On-Demand | 2 CPE (1 tech, 1 non-tech) | |
| Surgent's Controllership Skills Update: Budgeting, Forecasting and Big Data (Self-Study) (24SS-0123)24SS-0123 | *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 | |
| Self-Study | | On-Demand | 2 CPE (1 tech, 1 non-tech) | |
| Surgent's Controllership Skills Update: Mergers, Acquisitions and Alliances (Self-Study) (24SS-0124)24SS-0124 | *Recent trends: M&A activity; contributing factors/reasons for current levels; examples of recent transactions; IPOs (Initial Public Offering) and SPACs (Special-Purpose Acquisition Company); strategic spin-offs/splits; internal venture capital activities; incubators*Expanded role of financial professionals: establishing strategy; valuation techniques; execution plan; due diligence; sources of industry information; goodwill; post-completion evaluations*Negotiations: Improving your communication skills; establishing an environment for success; list of dos and don'ts*Alliances and outsourcing: steps to forming an alliance; examples of recent alliances; determining if outsourcing (short and long-term) is correct for your organization; steps to improve results | |
| Self-Study | | On-Demand | 2 CPE (2 tech, 0 non-tech) | |
| Surgent's Construction Contractors: Critical Accounting, Auditing and Tax Issues (Self-Study) (24SS-0125)24SS-0125 | *Overall landscape of the construction industry *GAAP and recent changes affecting the construction industry *The new Revenue Recognition Standard and its impact on the construction industry*Unique audit and review issues with construction contractors *The unique relationship between the contractor and the surety *Tax compliance issues facing construction contractors *Tax opportunities created by the Inflation Reduction Act of 2022*Going concern disclosures and their importance to the construction industry*The new lease FASB ASC and its impact on the construction industry | |
| Self-Study | | Downloadable PDF | 8 CPE (8 tech, 0 non-tech) | |
| Surgent's Controllership Skills Update: Risk Management (Self-Study) (24SS-0126)24SS-0126 | *Rethinking Risk Management: -Historic view-Challenges-Rules-Recent lessons-Required skills*Sources of Risk: -Economy-Competitors-Operations-Investments-Strategy-Compensation-Routine practices-Unethical behavior*Enterprise Risk Management (ERM): -Defining ERM-Areas of focus-Implementation-Planning for disasters-Business continuity-Contingencies *Analytical Tools: -Post-completion evaluations-Simulation-Z-score-Hedging-Brainstorming-Mind mapping-Delphi technique | |
| Self-Study | | On-Demand | 2 CPE (1 tech, 1 non-tech) | |
| Surgent's Service Organization Control Reports: A User Auditor View (Self-Study) (24SS-0127)24SS-0127 | *Types of SOC reports *Uses of SOC reports by user auditors *Characteristics of SOC reports *Format of a SOC1 report *Using a SOC1 report on a financial statement audit | |
| Self-Study | | On-Demand | 2 CPE (2 tech, 0 non-tech) | |
| Surgent's Fraud Environment (Self-Study) (24SS-0128)24SS-0128 | *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 | |
| Self-Study | | On-Demand | 2 CPE (2 tech, 0 non-tech) | |
| Surgent's Technology Trends and Risks of Interest to CPAs (Self-Study) (24SS-0129)24SS-0129 | *Data-driven decision making processes*Top technology trends and related risks, including cloud computing, AI, RPA, and blockchain applications*Common IT security risks and controls*Requirements of SAS 142*Use of analytical procedures on professional engagements | |
| Self-Study | | On-Demand | 2 CPE (2 tech, 0 non-tech) | |
| Surgent's Audit Quality and Peer Review Update (Self-Study) (24SS-0130)24SS-0130 | *AICPA's Enhancing Audit Quality initiative *Feedback from peer reviews, including areas driving deficiencies in audit *Elements of an effective risk assessment and how to link to audit procedures performed*Understanding internal controls and making the decision whether or not to test them*Best practices in documentation | |
| Self-Study | | On-Demand | 2 CPE (2 tech, 0 non-tech) | |
| Surgent's Capital Planning in Light of COVID-19 (Self-Study) (24SS-0131)24SS-0131 | *Formal and informal capital planning systems*Capital expenditure and nimbleness*Why a low average cost is not necessarily the best measurement*Looking at capital expenditure in light of bank requirements*Exempting certain assets from the need for analysis*Exploring the best way of project and capital analysis | |
| Self-Study | | On-Demand | 1 CPE (1 tech, 0 non-tech) | |
| Surgent's Introducing Partner Capital Account Reporting (Self-Study) (24SS-0132)24SS-0132 | *How a partner's outside basis and capital account differ*Reconciling Schedule M-2 Form 1065 with Partnership K-1 Schedule L*IRS requirement to report partner tax basis on the transactional approach*Implications if a capital account is negative*Deficit restoration accounts and qualified income offsets*Modified outside basis method and modified previously taxed capital method*Determining a partner's beginning capital account for 2021*Beginning capital account for partnerships and partners consistently reporting on the tax basis | |
| Self-Study | | On-Demand | 2 CPE (2 tech, 0 non-tech) | |
| Surgent's Compilations, Reviews and Preparations: Engagement Performance and Annual Update (Self-Study) (24SS-0133)24SS-0133 | *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 | |
| Self-Study | | On-Demand | 8 CPE (8 tech, 0 non-tech) | |
| Surgent's Compilations, Reviews and Preparations: Engagement Performance and Annual Update (Self-Study) (24SS-0134)24SS-0134 | *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 | |
| Self-Study | | Downloadable PDF | 8 CPE (8 tech, 0 non-tech) | |
| Surgent'S Corporate Bankruptcy Basics: Understanding the Reorganization and Liquidation Process (Self-Study) (24SS-0135)24SS-0135 | *Commencement of a corporate bankruptcy proceeding*Protections provided to Chapter 11 and 7 debtors under the Bankruptcy Code*Key procedural aspects of bankruptcy*The automatic stay*Differences between Chapters 7 and 11 bankruptcy cases*How a debtor liquidates under Chapter 7*Proofs of claim*Chapter 11 plans of reorganization*Litigation that can arise during bankruptcy *Creditor committees*Bankruptcy trustees*Avoidable preferences and fraudulent transfers*Special rights afforded to landlords and secured creditors | |
| Self-Study | | On-Demand | 1 CPE (1 tech, 0 non-tech) | |
| Surgent's Crowdfunding: A General Overview (Self-Study) (24SS-0136)24SS-0136 | *How crowdfunding works*The different types of crowdfunding programs*Popular crowdfunding platforms*Strategies for building a crowdfunding community*Creating a crowdfunding campaign*Running a crowdfunding campaign | |
| Self-Study | | On-Demand | 1 CPE (1 tech, 0 non-tech) | |
| Surgent's Compilation and Review Overview (Self-Study) (24SS-0137)24SS-0137 | *Objectives of financial statement preparation, compilation, and review engagements*SSARS No. 21,Clarification and Recodification*Components and characteristics of financial statement preparation, compilation, and review engagements*Accepting and planning financial statement preparation, compilation, and review engagements*Overview of SSARS No. 22--25 | |
| Self-Study | | Downloadable PDF | 2 CPE (2 tech, 0 non-tech) | |
| Surgent's Guide and Update to Compilations, Reviews and Preparations (Self-Study) (24SS-0138)24SS-0138 | *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. 24, Omnibus Statement on Standards for Accounting and Review Services - 2018*SSARS No. 22, Compilation of Pro Forma Financial Information*Comprehensive sample engagement work programs for every level of SSARS No. 21 service*Complete illustrations of engagement letters, management representation letter, reporting and other required communications for every level of SSARS No. 21 service*Quality issues related to SSARS No. 21 engagements*Proposed changes to the SSARS | |
| Self-Study | | On-Demand | 4 CPE (4 tech, 0 non-tech) | |
| Surgent's Guide and Update to Compilations, Reviews and Preparations (Self-Study) (24SS-0139)24SS-0139 | *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 | |
| Self-Study | | Downloadable PDF | 4 CPE (4 tech, 0 non-tech) | |
| Surgent's Bankruptcy Basics: Understanding the Consumer Bankruptcy Process (Self-Study) (24SS-0140)24SS-0140 | *Commencement of a bankruptcy proceeding*Protections provided to debtors under the Bankruptcy Code*Key procedural aspects of bankruptcy*The automatic stay*Differences between Chapters 7, 11, and 13 bankruptcy cases*The bankruptcy discharge*Proofs of claim*Bankruptcy trustees*Special rights afforded to secured creditors | |
| Self-Study | | On-Demand | 1 CPE (1 tech, 0 non-tech) | |
| Surgent's Guide to Calculating S Corporations Shareholder Stock and Loan Basis (Self-Study) (24SS-0141)24SS-0141 | *Introduction to Form 7203*Introduction to the calculation of stock basis*Introduction to the calculation of loan basis*Taxable and nontaxable S Corporations distributions to shareholders*The election to reduce basis by deductible losses and expenses before reducing basis by nondeductible expenses | |
| Self-Study | | On-Demand | 2 CPE (2 tech, 0 non-tech) | |
| Surgent's Construction Contractors: Accounting and Financial Reporting Issues (Self-Study) (24SS-0142)24SS-0142 | *Overall landscape of the construction industry*GAAP and recent changes affecting the construction industry*The new Revenue Recognition Standard and its impact on the construction industry*The unique relationship between the contractor and the surety*The new lease FASB ASC and its impact on the construction industry | |
| Self-Study | | Downloadable PDF | 4 CPE (4 tech, 0 non-tech) | |
| Surgent's Construction Contractors: Accounting and Financial Reporting Issues (Self-Study) (24SS-0143)24SS-0143 | *Overall landscape of the construction industry*GAAP and recent changes affecting the construction industry*The new Revenue Recognition Standard and its impact on the construction industry*The unique relationship between the contractor and the surety*The new lease FASB ASC and its impact on the construction industry | |
| Self-Study | | On-Demand | 4 CPE (4 tech, 0 non-tech) | |
| Surgent's Guide to the Corporate Transparency Act for Accounting and Finance Professionals (Self-Study) (24SS-0144)24SS-0144 | *Updates on legislative challenges*The Corporate Transparency Act and its goals*Which entities need to file reports and which entities are exempt?*Deep dive into the definitions of beneficial owner and substantial control*Information that needs to be reported*Logistics on how and when to file the forms | |
| Self-Study | | On-Demand | 2 CPE (2 tech, 0 non-tech) | |
| Surgent's Data Analytics Readiness Series: Visualizations and Reporting (Self-Study) (24SS-0145)24SS-0145 | *Visualization tools in Excel (camera, slicers, and timelines)*Data view- why it went away. Power BI is the visualization tool to use*All concepts learned in course are brought together in this last class to create a dashboard:-Power Query- to extract transform and load data for the dashboard-Power Pivot -to create the data model for the dashboard-DAX formulas- for pivot tables to calculate values needed for model-Pivot tables and charts- to create visualizations-Camera tool to create dashboard*Exercise- Using the data analytics workflow introduced in first class of series- to create dashboard for JE testing-Journal entry by month and income statement accounts-Descriptive statistics of journal entries-Number of journal entry by month-Journal entries by day of week-Round journal entries*Evaluate output of journal entry analytic-Other approaches-What are the false positives (noise)?*Next steps in data analytics journey | |
| Self-Study | | On-Demand | 1 CPE (1 tech, 0 non-tech) | |
| Surgent's Data Analytics Readiness Series: Data Extraction and Data Sources (Self-Study) (24SS-0146)24SS-0146 | *Introduction to a Data Analytics Workflow (will be re-introduced in final class to bring all concepts together)*Overview of various definitions of data analytics*Data analytics needs multiple sources of data*Introduction to Power Query (Get & Transform)- on data tab in Excel*Exercise- connecting to various Data Sources*Importing Excel workbook into Power Query*Connecting to a website in Power Query | |
| Self-Study | | On-Demand | 1 CPE (1 tech, 0 non-tech) | |
| Surgent's Data Analytics Readiness Series: Data Preparation Using Get and Transform (Self-Study) (24SS-0147)24SS-0147 | *An ETL tool -- Extract Transform and Load*How Power Query ups your game in data analytics*Interface components of Power Query*Column level and table actions*Power Query is a sequential macro recorder*What is M Code?*Exercise -- cleaning and transforming a general ledger | |
| Self-Study | | On-Demand | 1 CPE (1 tech, 0 non-tech) | |
| Surgent's Data Analytics Readiness Series: Formulas, Named Ranges and Formula Auditing (Self-Study) (24SS-0148)24SS-0148 | *Named ranges- how they help in creating formulas*Naming conventions and why they are important*What you need to know to master formulas*How to audit your formulas to limit errors*Exercises- formulas*Named ranges*How to enter a formula- best practices to improve skill levels | |
| Self-Study | | On-Demand | 1 CPE (1 tech, 0 non-tech) | |
| Surgent's Data Analytics Readiness Series: Excel Tables (Self-Study) (24SS-0149)24SS-0149 | *Creating a table*Parts to a table*Benefits of an Excel table*Structured references-How it helps to create formulas-Formulas are column based not cell based*Tables are data sources for Power Query*Exercises- tables-Creating a table-Resizing a table-Removing duplicates-Descriptive Statistics using the Total Row-Inserting a slicer-Creating formulas using structured references | |
| Self-Study | | On-Demand | 1 CPE (1 tech, 0 non-tech) | |
| Surgent's Data Analytics Readiness Series: PivotTables (Self-Study) (24SS-0150)24SS-0150 | *Fields in a PivotTable*Benefits of PivotTable*Contextual tabs for a PivotTable*Field setting dialog box*Value field setting dialog box*Pivot table options*Exercises- PivotTables-Creating a PivotTable-Grouping by date-Sorting a PivotTable-Filtering a PivotTable-Calculations in a PivotTable-Slicers and timelines-Introduces OLAP (Online Analytical Processing) pivot tables in Power Pivot | |
| Self-Study | | On-Demand | 1 CPE (1 tech, 0 non-tech) | |
| Surgent's Data Analytics Readiness Series: Data Modeling (Self-Study) (24SS-0151)24SS-0151 | *How to join tables using-VLOOKUP-Power Query- append queries and merge queries-Power Pivot- Creating a relationship via diagram view*Types of relationships*Data integrity*Normalization*Facts vs dimension tables*Exercises- data modeling-VLOOKUP and index match formula-Appending data in Power Query-Merging data in Power Query-Connection only queries-Creating a relationship in Power Pivot | |
| Self-Study | | On-Demand | 1 CPE (1 tech, 0 non-tech) | |
| Surgent's Data Analytics Readiness Series: Calculated Columns and Dimensions (Self-Study) (24SS-0152)24SS-0152 | *Where can you create a calculated column?*Understanding evaluation context- row and filter context*When does evaluation of the formula occur (before, as, or after the data is loaded?)*Understanding storage requirements of calculated columns*Understanding the analytical data model of the Star Schema-Dimensions-Facts*Exercises- calculated columns-Adding a calculated column in a table in Excel-Creating a dimension table in Power Query-Creating a hierarchy in Excel with calculated columns-Adding a calculated column in Power Query-JE testing with calculated columns-Other test- opening balances | |
| Self-Study | | On-Demand | 1 CPE (1 tech, 0 non-tech) | |
| Surgent's Data Analytics Readiness Series: Advanced Formulas -- Array Formulas and DAX Formulas (Self-Study) (24SS-0153)24SS-0153 | *Key to understanding array formulas is Implicit Intersection*How to enter and evaluate an array formula*Examples- array and DAX formulas -Array formulas: Implicit Intersection*Understanding DAX formulas-Calculated columns and measures-Evaluation context-Context transition-Implicit vs explicit measures*Examples- DAX formulas-Creating a calculated column in Power Pivot | |
| Self-Study | | On-Demand | 1 CPE (1 tech, 0 non-tech) | |
| Surgent's Data Analytics Readiness Series: Artificial Intelligence -- Basic Concepts in Excel (Self-Study) (24SS-0154)24SS-0154 | *Understanding difference between supervised and unsupervised learning*Formulas in Excel (Correl and Trend and Forecast)*Linear regression*What is artificial intelligence?*Examples- artificial intelligence-Forecast function-Trend function-Regression in Excel with the data analysis ToolPak-Creating a prediction model | |
| Self-Study | | On-Demand | 1 CPE (1 tech, 0 non-tech) | |
| Surgent's Data Analytics Toolkit: Tools and Applications (Self-Study) (24SS-0155)24SS-0155 | *Definition of Data Analytics*Assessing your organization's current status and establishing an environment for success*Financial staff's core activities*Common uses of analytics and current examples*Behavioral forces that impact decisions*Examples of inaccurate forecasts*Identifying strategic measurements (KPIs)*Improving budgeting and forecasting and addressing Black Swan events*Collecting and using data from traditional and non-traditional data sources*Statistical tools, including Median, Mode, Moving average, Ratio analysis, Pareto analysis, Rolling forecast, Mission-based budgeting, Trend analysis, Regression, Z-Score (public and private organizations), and Simulation*Analytical techniques, including Brainstorming, Mind mapping, and Delphi technique*Software tools that are readily available and can assist in visually exploring data; expanding the scope of available data, as well as collecting, analyzing and presenting results (including Dashboards).*Specific ideas for using Data Analytics, including immediate opportunities and areas for further consideration*Expanded lists of readings and next level software for a participants' future reference | |
| Self-Study | | On-Demand | 2 CPE (2 tech, 0 non-tech) | |
| Surgent's Did I Pick the Right Major? Selecting Major Programs in a Single Audit (Self-Study) (24SS-0156)24SS-0156 | *Understanding the risk-based program selection approach to identifying major programs*The four-step major program determination process*How to identify "not low-risk type A programs" and "high-risk type B programs" | |
| Self-Study | | On-Demand | 2 CPE (2 tech, 0 non-tech) | |
| Surgent's Establishing State Residency and Saving Your Clients Money (Self-Study) (24SS-0157)24SS-0157 | *Typical provisions in state statutes regarding domicile and residency*In depth analysis of domicile and residency definitions *Issues regarding one's permanent abode*Analysis of jurisdiction where taxpayer has the greatest connections*Detailed discussion of criteria used to establish domicile and residency | |
| Self-Study | | On-Demand | 2 CPE (2 tech, 0 non-tech) | |
| Surgent's Depreciation Rules for Bonus and Section 179 Expensing (Self-Study) (24SS-0158)24SS-0158 | *Bonus depreciation for acquisitions and construction*History of qualified property categories and QIP*The CARES Act and related Rev. Procs.*Section 179 expensing*Energy incentives*The tangible property regulations*1031 exchanges*Strategic hierarchy | |
| Self-Study | | On-Demand | 2 CPE (2 tech, 0 non-tech) | |
| Surgent's Fraud Basics: Protecting the Company Till (Self-Study) (24SS-0159)24SS-0159 | *The price of fraud -- ACFE'sReport 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 | |
| Self-Study | | Downloadable PDF | 4 CPE (4 tech, 0 non-tech) | |
| Surgent's Fraud Basics: Protecting the Company Till (Self-Study) (24SS-0160)24SS-0160 | *The price of fraud -- ACFE'sReport 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 | |
| Self-Study | | On-Demand | 4 CPE (4 tech, 0 non-tech) | |
| Surgent's Disclosure Requirements for SEC Form 8-K (Self-Study) (24SS-0161)24SS-0161 | *The overall purpose of the Form 8-K*Triggering events for filing the Form 8-K*Filing deadline for the Form 8-K | |
| Self-Study | | Downloadable PDF | 2 CPE (2 tech, 0 non-tech) | |
| Surgent's Disclosures of Risks and Uncertainties (Self-Study) (24SS-0162)24SS-0162 | *Recall the general disclosure requirements relating to risks and uncertainties*Be aware of the additional disclosure requirements required by Regulation S-K for public business entities that file reports with the SEC | |
| Self-Study | | Downloadable PDF | 1 CPE (1 tech, 0 non-tech) | |
| Surgent's Data Analytics: Planning and Implementation Strategies (Self-Study) (24SS-0163)24SS-0163 | *Why have companies struggled to implement data analytics?*What are the barriers you face in becoming a data-driven organization?*How does self-service business intelligence help in developing a data-driven organization?*Why is Power BI the self-service business intelligence application you should use?*Why should everyone in your company be assigned a data role? | |
| Self-Study | | On-Demand | 1 CPE (1 tech, 0 non-tech) | |
| Surgent's Excel: The Data Tools for Analysis -- Power Query and Power Pivot (Self-Study) (24SS-0164)24SS-0164 | *Demonstration in Excel: where to locate the data tools of Power Query and Power Pivot*Data skills demonstrated: data preparation and data modeling*Demonstrations in Power Query -- the Extract Transform and Load tool for data preparation of the Power BI ecosystem, including data sources Power Query can connect to; transformations; load options; operations; and sample of use cases*Demonstrations in Power Pivot, the data modeling tool of the Power BI ecosystem, including query organization; custom columns; parameters; and database capabilities | |
| Self-Study | | On-Demand | 1 CPE (1 tech, 0 non-tech) | |
| Surgent's Power BI Desktop: DAX Formulas, Reporting and Visualizations (Self-Study) (24SS-0165)24SS-0165 | *Demonstration in Power BI Desktop of the following data tools: Power Query, Power Pivot, and Power View*Skills demonstrated: DAX, data visualizations including AI visuals, and data storytelling*Demonstration of DAX function types: Aggregation, Iterator, CALCULATE, CALCULATE Modifiers, Time Intelligence, Ranking, and Percentages*Demonstration of how to curate a visual in PBI Desktop with a variety of formatting tools; visuals for exploratory analysis; and AI visuals for exploratory analysis | |
| Self-Study | | On-Demand | 1 CPE (1 tech, 0 non-tech) | |
| Surgent's Power BI.com: Empowering Collaborative Data Analytics in Your Organization (Self-Study) (24SS-0166)24SS-0166 | *Demonstration of publishing from the desktop to the service*Demonstration of workspaces -- who has access, and what can they do?*Demonstration of pinning tiles to a dashboard: quick insights, questions and answers, and what you can pin*Demonstration of sharing content: analyze in Excel, apps, and dataflows*Demonstration of administrative settings in the service: security, data access, and data quality | |
| Self-Study | | On-Demand | 1 CPE (1 tech, 0 non-tech) | |
| Surgent's Data Security: Best Practices to Protect Your Business and Yourself (Self-Study) (24SS-0167)24SS-0167 | *Ethical duty to safeguard employee, client, and litigant data*Common threats, including phishing, ransomware, and bad password management*Security management of business and personal electronic devices*Best practices for creating and securing passwords*Insight into how our personal information is exploited in our daily lives | |
| Self-Study | | On-Demand | 1 CPE (1 tech, 0 non-tech) | |
| Surgent's Ethical Considerations for CPAs (Self-Study) (24SS-0168)24SS-0168 | *Auditor independence and its importance to the public accounting profession*Common threats to auditor independence*AICPA's framework for assessing conflicts of interest*Unique threats related to non-attest services to attest clients*Common safeguards to help assure compliance with relevant rules and regulations | |
| Self-Study | | On-Demand | 2 CPE (2 tech, 0 non-tech) | 2 Ethics |
| Surgent's Engagement and Client Retention Best Practices (Self-Study) (24SS-0169)24SS-0169 | *Managing client expectations *How automation improves client engagement*Understanding the role of feedback systems*Seeking referrals*Building client loyalty*Customer retention marketing *Expanding services offered to clients*Knowing when it is appropriate to enter new markets | |
| Self-Study | | On-Demand | 2 CPE (0 tech, 2 non-tech) | |
| Surgent's Ethics for Tax Professionals (Self-Study) (24SS-0170)24SS-0170 | *What does practicing before the IRS mean?*Who may practice before the IRS?*What should a tax preparer do if he or she has knowledge of a client's omission of income from a tax return?*May a tax preparer rely on the work of other tax return preparers?*May a tax preparer rely on and use client-provided information?*Standards associated with giving advice to clients*Abolition of the disclaimer requirement*When must a tax preparer examine a client's books and records? | |
| Self-Study | | On-Demand | 2 CPE (2 tech, 0 non-tech) | 2 Ethics |
| Surgent's Food, Beverage and Entertainment Expensing (Self-Study) (24SS-0171)24SS-0171 | *Special rules for 2021 and 2022 allow 100% deductibility for meals*IRS rules relating to the nondeductibility of activities considered entertainment or amusement*What constitutes entertainment for tax purposes?*When are meals deductible and at what rate once the special rules applicable to 2021 and 2022 no longer apply*When employers may deduct food and beverages provided to employees*Special rules for per diem meal payments for 2021 and 2022 | |
| Self-Study | | On-Demand | 2 CPE (2 tech, 0 non-tech) | |
| Surgent's Employee vs. Independent Contractor: Achieving Success in a Worker Classification Audit (Self-Study) (24SS-0172)24SS-0172 | *The 20 common law factors in a worker classification audit that are used to distinguish an employee from an independent contractor*How disgruntled independent contractors can use IRS Form 8919 against a former employer*When and how to use Section 530 as a defense in worker classification audits*What is "industry practice" for Section 530 purposes*Common sense steps that will avoid the recharacterization of workers treated as independent contractors to employees*The IRS's Voluntary Classification Settlement Program -- advantages and disadvantages | |
| Self-Study | | On-Demand | 2 CPE (2 tech, 0 non-tech) | |
| Surgent's Preparing Not-for-Profit Financial Statements (Self-Study) (24SS-0173)24SS-0173 | *The key requirements, options, and disclosures related to each of the basic financial statements*How the reporting of functional and natural expense information has changed*The new requirements related to providing liquidity and availability of financial assets information*The implementation of ASU No. 2018-08 and its effect on the accounting for grants and contracts as well as contributions in general*How the new lease requirements (ASU No. 2016-02, Leases) impact not-for-profits*Core not-for-profit accounting requirements related to contributions, promises to give, contributed services, net assets, special events, the classification of expenses, and more | |
| Self-Study | | Downloadable PDF | 8 CPE (8 tech, 0 non-tech) | |
| Surgent's Preparing Not-for-Profit Financial Statements (Self-Study) (24SS-0174)24SS-0174 | *The key requirements, options, and disclosures related to each of the basic financial statements*How the reporting of functional and natural expense information has changed*The new requirements related to providing liquidity and availability of financial assets information*The implementation of ASU No. 2018-08 and its effect on the accounting for grants and contracts as well as contributions in general*How the new lease requirements (ASU No. 2016-02, Leases) impact not-for-profits*Core not-for-profit accounting requirements related to contributions, promises to give, contributed services, net assets, special events, the classification of expenses, and more | |
| Self-Study | | On-Demand | 8 CPE (8 tech, 0 non-tech) | |
| Surgent's Avoiding Deficiencies in Peer Reviews: Focus on Engagement Quality (Self-Study) (24SS-0175)24SS-0175 | *AICPA's Enhancing Audit Quality initiative *Recent revisions to Quality Management standards*Feedback from peer reviews, including areas driving deficiencies in audit *Elements of an effective risk assessment and how to link to audit procedures performed*Understanding internal controls and making the decision whether or not to test them*Best practices in documentation | |
| Self-Study | | Downloadable PDF | 4 CPE (4 tech, 0 non-tech) | |
| Surgent's Avoiding Deficiencies in Peer Reviews: Focus on Engagement Quality (Self-Study) (24SS-0176)24SS-0176 | *AICPA's Enhancing Audit Quality initiative *Recent revisions to Quality Management standards*Feedback from peer reviews, including areas driving deficiencies in audit *Elements of an effective risk assessment and how to link to audit procedures performed*Understanding internal controls and making the decision whether or not to test them*Best practices in documentation | |
| Self-Study | | On-Demand | 4 CPE (4 tech, 0 non-tech) | |
| Surgent's Focus on Engagement Quality: How to Avoid Deficiencies in Peer Reviews (Self-Study) (24SS-0177)24SS-0177 | *AICPA's Enhancing Audit Quality initiative *Recent revisions to Quality Management standards*Feedback from peer reviews, including areas driving deficiencies in audit *Elements of an effective risk assessment and how to link to audit procedures performed*Understanding internal controls and making the decision whether or not to test them*Issues related to compilations and reviews*Issues related to employee benefit plans*Issues related to Government Auditing Standards/Single Audits*Best practices in documentation | |
| Self-Study | | Downloadable PDF | 8 CPE (8 tech, 0 non-tech) | |
| Surgent's Update on the AICPA's Enhancing Audit Quality Initiative (Self-Study) (24SS-0178)24SS-0178 | *Status of the AICPA's Enhancing Engagement Quality initiative*Recent Peer Review results*Common peer review findings | |
| Self-Study | | On-Demand | 1 CPE (1 tech, 0 non-tech) | |
| Surgent's Enterprise Risk Management Concepts and Strategy for Small and Medium-Sized Companies (Self-Study) (24SS-0179)24SS-0179 | *Overview of ERM and how it affects all organizations*What COVID-19 has taught us about risk management*Risk tolerance and developing a plan*Risk identification*Risk analysis*Risk responses*Strategy risk | |
| Self-Study | | Downloadable PDF | 4 CPE (4 tech, 0 non-tech) | |
| Surgent's Enterprise Risk Management Concepts and Strategy for Small and Medium-Sized Companies (Self-Study) (24SS-0180)24SS-0180 | *Overview of ERM and how it affects all organizations*What COVID-19 has taught us about risk management*Risk tolerance and developing a plan*Risk identification*Risk analysis*Risk responses*Strategy risk | |
| Self-Study | | On-Demand | 4 CPE (4 tech, 0 non-tech) | |
| Surgent's Enterprise Risk Management for Small and Medium-Sized Companies (Self-Study) (24SS-0181)24SS-0181 | *The nature of risk in any size or type of organization*What COVID-19 has taught us about risk management*Risk tolerance and developing a risk plan*Risk identification*Risk evaluation*Risk response*Strategy risk*Financial risk*Marketing risk*Compliance and liability risk*Operational risk*Environmental risk*Cyber risk | |
| Self-Study | | Downloadable PDF | 8 CPE (8 tech, 0 non-tech) | |
| Surgent's Form 1040 Return Review Boot Camp for New and Experienced Reviewers (Self-Study) (24SS-0182)24SS-0182 | *Review an error-prone "staff-prepared" Form 1040 from client-provided information.Were do you start? Get to know your client and ask the questions*Several new reporting issues for the reviewer to consider, including new and enhanced clean energy credits under the Inflation Reduction Act (IRA)*What are common errors preparers make and what are the areas generating malpractice claims?*The importance of engagement letters, questionnaires, and Section 7216 permission statement*Initial administrative groundwork*Identifying organizing issues in the tax return to be reviewed*Avoiding "willful blindness"; handling ethical and moral dilemmas*Efficient review of certain advanced issues for income, adjustments, deductions, and credits*Effective procedures for delinquent clients, filing past-due tax returns*First-time client issues requiring extra scrutiny*Multiple checklists of efficient procedures to identify potential issues on a 1040 return*Listing of schedules for staff to prepare to make a review easier, including basis issues for 1040 clients*Reconciling time pressure with thoroughness and quality control*Professionals acting professionally | |
| Self-Study | | Downloadable PDF | 8 CPE (8 tech, 0 non-tech) | |
| Surgent's Form 1040 Return Review Boot Camp for New and Experienced Reviewers (Self-Study) (24SS-0183)24SS-0183 | *Review an error-prone "staff-prepared" Form 1040 from client-provided information.Were do you start? Get to know your client and ask the questions*Several new reporting issues for the reviewer to consider, including new and enhanced clean energy credits under the Inflation Reduction Act (IRA)*What are common errors preparers make and what are the areas generating malpractice claims?*The importance of engagement letters, questionnaires, and Section 7216 permission statement*Initial administrative groundwork*Identifying organizing issues in the tax return to be reviewed*Avoiding "willful blindness"; handling ethical and moral dilemmas*Efficient review of certain advanced issues for income, adjustments, deductions, and credits*Effective procedures for delinquent clients, filing past-due tax returns*First-time client issues requiring extra scrutiny*Multiple checklists of efficient procedures to identify potential issues on a 1040 return*Listing of schedules for staff to prepare to make a review easier, including basis issues for 1040 clients*Reconciling time pressure with thoroughness and quality control*Professionals acting professionally | |
| Self-Study | | On-Demand | 8 CPE (8 tech, 0 non-tech) | |
| Surgent's Ethical Considerations for CPAs (Self-Study) (24SS-0184)24SS-0184 | *The CPA's role in today's economy *The similarities and differences between individual and business ethics *The link between ethics, integrity and scruples*The basic attributes of ethics and professional conduct*The history of the CPA profession and the CPA's requirement to adhere to ethics policies and codes of conduct*The AICPA's Code of Professional Conduct and a CPA's responsibility to the public, clients, and colleagues*The common rules and statutes faced daily in the CPA profession. Case studies may also be utilized to present potential ethical dilemmas CPAs may face during their careers | |
| Self-Study | | Downloadable PDF | 4 CPE (0 tech, 4 non-tech) | 4 Ethics |
| Surgent's Ethical Considerations for the CPA (Self-Study) (24SS-0185)24SS-0185 | * Examine the CPA's role in today's economy * Compare similarities and differences between individual and business ethics * Explore the link between ethics, integrity and scruples * Discuss the basic attributes of ethics and professional conduct * Review the history of the CPA profession and the CPA's requirement to adhere to ethics policies and codes of conduct * Review the AICPA's Code of Professional Conduct and a CPA's responsibilities to the public, clients and colleagues * Discuss the common rules and statutes faced daily in the CPA profession. Case studies may also be utilized to present potential ethical dilemmas CPAs may face during their careers*Review CPA Independence violations by current legal case examples | |
| Self-Study | | On-Demand | 4 CPE (4 tech, 0 non-tech) | 4 Ethics |
| Surgent's Ethics for the Industry Accountant (Self-Study) (24SS-0186)24SS-0186 | *What are ethics?*Why study ethics?*Ethical responsibilities of CPAs*Professional code of ethics and conduct*AICPA Codification -- updated*Ethical dilemmas*CPA vision*Real disciplinary cases to illustrate critical points | |
| Self-Study | | On-Demand | 4 CPE (4 tech, 0 non-tech) | 4 Ethics |
| Surgent's General Ethics for Tax Practitioners (Self-Study) (24SS-0187)24SS-0187 | * 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? | |
| Self-Study | | Downloadable PDF | 2 CPE (2 tech, 0 non-tech) | 2 Ethics |
| Surgent's Microsoft Excel 2016: Getting Started (Self-Study) (24SS-0188)24SS-0188 | *Describe the Excel application and explain how it is used*Start Excel, describe the Start screen, and create a new workbook*Describe Excel window elements*Open an existing workbook*Navigate in a worksheet*Select in a worksheet*Change Excel options*Access Excel help and use Key Tips*Close a workbook and close Excel*Save a workbook*Insert, reposition, select, delete and rename worksheets*Enter, edit and format cell contents*Create formulas*Use functions*Apply Accounting and Percent Style formatting*Use Flash Fill for data entry*Show and hide worksheet elements*Undo and redo an action*Work in Normal view, Page Layout view and Page Break Preview*Set page setup options, preview, and print a worksheet | |
| Self-Study | | Downloadable PDF | 6 CPE (0 tech, 6 non-tech) | |
| Surgent's Microsoft Excel 365 and Excel 2019: Getting Started with Excel (Self-Study) (24SS-0189)24SS-0189 | *Lesson 1: identify ways to start Excel,recognize Excel Start screen elements including the Blank Workbook template, recognize Excel window elements,select Backstage view to open an existing workbook,identify worksheet navigation methods,select worksheet cells, rows, and columns,identify and select Excel user preferences, identify ways to get help in Excel, select methods to save and close a workbook, select methods to create a new workbook, select methods to close one or more workbooks, and select methods to close Excel*Lesson 2: identify ways to insert, reposition, select, delete, and rename worksheets,recognize ways to enter, edit, and format cell contents,select ways to create formulas, identify functions, identify ways to apply Accounting and Percent Style formatting, and select Flash Fill for data entry*Lesson 3: identify ways to show and hide worksheet elements,select methods to undo and redo an action,recognize ways to switch between Normal view, Page Layout view and Page Break Preview, andselect page setup options, preview and print options | |
| Self-Study | | Downloadable PDF | 4 CPE (0 tech, 4 non-tech) | |
| Surgent's IRS Tax Examinations and Hot Issues (Self-Study) (24SS-0190)24SS-0190 | *Criteria that the IRS uses to select returns for examination*Vehicles, meals, and virtual currency considerations*Worker classification determinations on who is an employee and who is an independent contractor*S Corporations officer's reasonable compensation issues*Responsibilities to pay the employment taxes when the business defaults*Tax-related identity theft procedures | |
| Self-Study | | On-Demand | 4 CPE (4 tech, 0 non-tech) | |
| Surgent's IRS Tax Examinations and Hot Issues (Self-Study) (24SS-0191)24SS-0191 | *Coverage of the Inflation Reduction Act of 2022*Criteria that the IRS uses to select returns for examination*Vehicles, meals, and virtual currency considerations*Worker classification determinations on who is an employee and who is an independent contractor*S Corporations officer's reasonable compensation issues*Responsibilities to pay the employment taxes when the business defaults*Tax-related identity theft procedures | |
| Self-Study | | Downloadable PDF | 4 CPE (4 tech, 0 non-tech) | |
| Surgent's Hot IRS Tax Examination Issues for Individuals and Businesses (Self-Study) (24SS-0192)24SS-0192 | *Prepare now and protect yourself from new audit examinations, and what to do when there is identity theft*Understanding substantiation requirements for travel, charitable contributions,vehicles, meals, and virtual currency considerations*Gain an in-depth understanding of IRS hot examination issues including passive loss rules, real estate professional status, and the Section 199A provisions as they pertain to rental real estate*Identify how the IRS holds persons other than an employer liable for unpaid payroll taxes,a.k.a.,the trust fund recovery penalty*Understanding IRS Audit Techniques Guides and Compliance Campaigns*Recognizing the 30-day letter and the 90-day letter, including what the taxpayer's responsibilities are | |
| Self-Study | | Downloadable PDF | 8 CPE (8 tech, 0 non-tech) | |
| Surgent's A Complete Tax Guide to Exit Planning (Self-Study) (24SS-0193)24SS-0193 | *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 Corporations, 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 | |
| Self-Study | | On-Demand | 2 CPE (2 tech, 0 non-tech) | |
| Surgent's Microsoft Excel 2019: Exploring Useful Excel Functions (Self-Study) (24SS-0194)24SS-0194 | *IRR, NPV, FV, PV, PMT, SLN, SYD, and DB Financial functions*NOW, TODAY, DATE, MONTH, DAY, YEAR, TIME, HOUR, MINUTE, SECOND, WEEKDAY, and NETWORKDAYS Date & Time functions*SUM, RAND, SQRT, and ROUND Math & Trig functions*AVERAGE, MAX, MIN, COUNT, MEDIAN, MODE.SNGL, and LARGE Statistical functions*VLOOKUP, HLOOKUP, and FORMULATEXT Lookup & Reference functions*DSUM, DCOUNT, DAVERAGE, DMIN, and DMAX Database functions*PROPER, SUBSTITUTE, and LOWER Text functions*IF, AND, and IFNA Logical functions*Quick Analysis feature | |
| Self-Study | | Downloadable PDF | 4 CPE (0 tech, 4 non-tech) | |
| Surgent's Everything You Want to Know and Not Know About Yellow Book Independence (Self-Study) (24SS-0195)24SS-0195 | *The Yellow Book's general requirements and application guidance related to independence*The conceptual framework used for making independence determinations*Requirements and guidance for auditors providing nonaudit services*The Yellow Book documentation requirements related to independence | |
| Self-Study | | On-Demand | 1 CPE (1 tech, 0 non-tech) | |
| Surgent's Fundamentals of Public Charity Taxation and Form 990 (Self-Study) (24SS-0196)24SS-0196 | *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 | |
| Self-Study | | On-Demand | 4 CPE (4 tech, 0 non-tech) | |
| Surgent's FASB Accounting Standards Update (Self-Study) (24SS-0197)24SS-0197 | *FASB Accounting Standards Updates issued in 2020 and 2021 to date*Items on which the PCC is consulting*Projects on the FASB's Technical Agenda | |
| Self-Study | | On-Demand | 1 CPE (1 tech, 0 non-tech) | |
| Surgent's FASB Update for Small and Medium-Sized Businesses: A Practical Implementation Guide (Self-Study) (24SS-0198)24SS-0198 | *Private company standard setting activities*FASB Accounting Standards Updates (ASUs) relevant to smaller businesses*Lease accounting implementation guidance*ASC 326, Credit Losses*Accounting for income taxes*Accounting for debt instruments | |
| Self-Study | | Downloadable PDF | 8 CPE (8 tech, 0 non-tech) | |
| Surgent's Fraud 101: Understanding Basic Fraud Schemes (Self-Study) (24SS-0199)24SS-0199 | *Common embezzlement schemes*Common financial statement fraud schemes*Commonly missed red flags | |
| Self-Study | | On-Demand | 2 CPE (2 tech, 0 non-tech) | |
| Surgent's How Can I Spot Fraud? A Review of Fraud Detection and Prevention Techniques (Self-Study) (24SS-0200)24SS-0200 | *Common fraud prevention strategies*Common fraud detection methods | |
| Self-Study | | On-Demand | 2 CPE (2 tech, 0 non-tech) | |
| Surgent's Why Do They Do It? The Psychology of Fraud (Self-Study) (24SS-0201)24SS-0201 | *The fraud triangle*The truth default theory*The concept of cognitive dissonance*Confirmation bias*Availability | |
| Self-Study | | On-Demand | 2 CPE (2 tech, 0 non-tech) | |
| Surgent's Lessons Learned: What a $53 Million Fraud Can Teach Us (Self-Study) (24SS-0202)24SS-0202 | *Background of the Dixon, IL fraud case*Internal control weaknesses related to the $53 million fraud*Lessons learned from this case | |
| Self-Study | | On-Demand | 2 CPE (2 tech, 0 non-tech) | |
| Surgent's The Role of the Whistle-Blower (Self-Study) (24SS-0203)24SS-0203 | *Understanding whistle-blowing*When should you blow the whistle?*Types of whistle-blower channels*The whistle-blower's dilemma*Successful whistle-blower letters*When is whistle-blowing unethical?*Laws to protect whistle-blowers*Ten whistle-blowing myths | |
| Self-Study | | On-Demand | 2 CPE (2 tech, 0 non-tech) | |
| Surgent's Government and Nonprofit Frauds and Controls to Stop Them (Self-Study) (24SS-0204)24SS-0204 | *Examine real-world misappropriations of cash, check frauds, vendor scams, credit card abuse, grant frauds, benefit schemes, inventory thefts, and payroll frauds*Consider and develop controls to stop fraud*Tailor controls to the size and fit of the government or nonprofit | |
| Self-Study | | Downloadable PDF | 4 CPE (4 tech, 0 non-tech) | |
| Surgent's Government and Nonprofit Frauds and Controls to Stop Them (Self-Study) (24SS-0205)24SS-0205 | *Examine real-world misappropriations of cash, check frauds, vendor scams, credit card abuse, grant frauds, benefit schemes, inventory thefts, and payroll frauds*Consider and develop controls to stop fraud*Tailor controls to the size and fit of the government or nonprofit | |
| Self-Study | | On-Demand | 4 CPE (4 tech, 0 non-tech) | |
| Surgent's Proven Controls to Steer You Clear of Fraud (Self-Study) (24SS-0206)24SS-0206 | *The price of fraud -- ACFE'sReport to the Nations*Deviant workplace behavior*Combating fraud with controls*Controls used by fraud victim organizations and suggestions for better implementation*Fraud's new frontier*Corporate social, environmental, governance, and equity/inclusion reports and audits | |
| Self-Study | | Downloadable PDF | 4 CPE (4 tech, 0 non-tech) | |
| Surgent's Proven Controls to Steer You Clear of Fraud (Self-Study) (24SS-0207)24SS-0207 | *The price of fraud -- ACFE'sReport to the Nations*Deviant workplace behavior*Combating fraud with controls*Controls used by fraud victim organizations and suggestions for better implementation*Fraud's new frontier*Corporate social, environmental, governance, and equity/inclusion reports and audits | |
| Self-Study | | On-Demand | 4 CPE (4 tech, 0 non-tech) | |
| Surgent's Found It! Reporting Findings in Yellow Book and Single Audits (Self-Study) (24SS-0208)24SS-0208 | *The types of findings reported in Yellow Book and single audits*The Yellow Book and Uniform Guidance requirements for reporting findings*How to really think through the elements of a finding to assist report users | |
| Self-Study | | On-Demand | 2 CPE (2 tech, 0 non-tech) | |
| Surgent's Fraud Case Studies: Schemes and Controls (Self-Study) (24SS-0209)24SS-0209 | *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 | |
| Self-Study | | Downloadable PDF | 4 CPE (4 tech, 0 non-tech) | |
| Surgent's Fraud Case Studies: Schemes and Controls (Self-Study) (24SS-0210)24SS-0210 | *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 | |
| Self-Study | | On-Demand | 4 CPE (4 tech, 0 non-tech) | |
| Surgent's Four Tiers of Loss Limitations: A Guide to the Rules for Pass-Through Entities (Self-Study) (24SS-0211)24SS-0211 | *The Inflation Reduction Act of 2022*Tier 1: Basis limitations for S Corporations shareholders and partners*Tier 2: Section 465 at-risk limitations for S Corporations 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 Section 461(l)), American Rescue Plan Act, and Inflation Reduction Act | |
| Self-Study | | Downloadable PDF | 4 CPE (4 tech, 0 non-tech) | |
| Surgent's Four Tiers of Loss Limitations: A Guide to the Rules for Pass-Through Entities (Self-Study) (24SS-0212)24SS-0212 | *The Inflation Reduction Act of 2022*Tier 1: Basis limitations for S Corporations shareholders and partners*Tier 2: Section 465 at-risk limitations for S Corporations 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 Section 461(l)), American Rescue Plan Act, and Inflation Reduction Act | |
| Self-Study | | On-Demand | 4 CPE (4 tech, 0 non-tech) | |
| Surgent's FASB Update: New and Recent Accounting Standards Updates (Self-Study) (24SS-0213)24SS-0213 | *Recently issued FASB Accounting Standards Updates*Implementation issues related to ASC Topic 842, Leases | |
| Self-Study | | Downloadable PDF | 2 CPE (2 tech, 0 non-tech) | |
| Surgent's Annual FASB Update and Review (Self-Study) (24SS-0214)24SS-0214 | *Private company standard setting activities*Recent FASB Accounting Standards Updates (ASUs)*Topic 842,Leases*ASC 326: CECL | |
| Self-Study | | Downloadable PDF | 4 CPE (4 tech, 0 non-tech) | |
| Surgent's Annual FASB Update and Review (Self-Study) (24SS-0215)24SS-0215 | *Private company standard setting activities*Recent FASB Accounting Standards Updates (ASUs)*Topic 842,Leases*ASC 326: CECL | |
| Self-Study | | On-Demand | 4 CPE (4 tech, 0 non-tech) | |
| Surgent's Gaining a Competitive Advantage: Critical Skills for CFOs and Controllers (Self-Study) (24SS-0217)24SS-0217 | *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 | |
| Self-Study | | Downloadable PDF | 4 CPE (2 tech, 2 non-tech) | |
| Surgent's Latest Developments in Government and Nonprofit Accounting and Auditing (Self-Study) (24SS-0218)24SS-0218 | *Developing issues related to Yellow Book audits and single audits*Key AICPA developments affecting audits of governments and nonprofits (including implementation of SAS No. 145 on risk assessment)*Recent GASB activities directed toward state and local governments with an emphasis on the implementation of GASB No. 87,Leases*The changes that occurred in NFP presentation and disclosure as a result of ASU No. 2020-07*The effects of FASB ASC 842,Leases, on nonprofits | |
| Self-Study | | Downloadable PDF | 8 CPE (8 tech, 0 non-tech) | |
| Surgent's Latest Developments in Government and Nonprofit Accounting and Auditing (Self-Study) (24SS-0219)24SS-0219 | *Developing issues related to Yellow Book audits and single audits*Key AICPA developments affecting audits of governments and nonprofits (including implementation of SAS No. 145 on risk assessment)*Recent GASB activities directed toward state and local governments with an emphasis on the implementation of GASB No. 87,Leases*The changes that occurred in NFP presentation and disclosure as a result of ASU No. 2020-07*The effects of FASB ASC 842,Leases, on nonprofits | |
| Self-Study | | On-Demand | 8 CPE (8 tech, 0 non-tech) | |
| Surgent's GAAP Hot Topics: What You Need to Know (Self-Study) (24SS-0220)24SS-0220 | *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 | |
| Self-Study | | Downloadable PDF | 16 CPE (16 tech, 0 non-tech) | |
| Surgent's Guide to Payroll Taxes and 1099 Issues (Self-Study) (24SS-0221)24SS-0221 | *Statutory employees, independent contractors, and possible changes to Section 530 relief*Using SS-8*Payroll Tax Penalties-- Who is a responsible person?*Forms W-2, 1099, 1099-NEC, SS-8, W-4, 941, and Form 940 reporting/deposit requirements and due dates*Understanding payroll tax responsibilities in the gig economy | |
| Self-Study | | Downloadable PDF | 4 CPE (4 tech, 0 non-tech) | |
| Surgent's Guide to Payroll Taxes and 1099 Issues (Self-Study) (24SS-0222)24SS-0222 | *Statutory employees, independent contractors, and possible changes to Section 530 relief*Using SS-8*Payroll Tax Penalties-- Who is a responsible person?*Forms W-2, 1099, 1099-NEC, SS-8, W-4, 941, and Form 940 reporting/deposit requirements and due dates*Understanding payroll tax responsibilities in the gig economy | |
| Self-Study | | On-Demand | 4 CPE (4 tech, 0 non-tech) | |
| Surgent's Financial Statement Disclosures: A Guide for Small and Medium-Sized Businesses (Self-Study) (24SS-0223)24SS-0223 | *Financial statement disclosures for small and medium-sized businesses*Balance sheet, income statement, and statement of cash flows presentation and disclosure issues*Disclosure examples from all sized entities which you can use to base your disclosures on*Developing disclosure issues, including disclosures related to the adoption of Topic 606 | |
| Self-Study | | Downloadable PDF | 4 CPE (4 tech, 0 non-tech) | |
| Surgent's Financial Statement Disclosures: A Guide for Small and Medium-Sized Businesses (Self-Study) (24SS-0224)24SS-0224 | *Financial statement disclosures for small and medium-sized businesses*Balance sheet, income statement, and statement of cash flows presentation and disclosure issues*Disclosure examples from all sized entities which you can use to base your disclosures on*Developing disclosure issues, including disclosures related to the adoption of Topic 606 | |
| Self-Study | | On-Demand | 4 CPE (4 tech, 0 non-tech) | |
| Surgent's Microsoft Word 365 and Word 2019: Getting Started (Self-Study) (24SS-0225)24SS-0225 | *Identify ways to start Word; create a new Word document; add and remove text,*Identify ways to save, close, and reopen a document,*Select methods to work with multiple documents, change the document view and use different methods to navigate a document,*Recognize how to preview and print a document,*Select and modify Word options; get help in Word, *Identify ways to select text,*Recognize ways to format text characters,*Select cut, copy, and paste techniques,*Identify ways to find and replace text and formatting,*Select the proofing tools,*Identify how to change page orientation and margins,*Select line spacing, paragraph alignment, and paragraph indentation options,*Recognize ways to create bulleted and numbered lists,*Select ways to insert page numbers, headers and footers, and manual page breaks*Identify how to apply styles and how to change the document theme and style set | |
| Self-Study | | Downloadable PDF | 6 CPE (0 tech, 6 non-tech) | |
| Surgent's The CMA's Guide to Project Management (Self-Study) (24SS-0226)24SS-0226 | *Establishing a system: identifying forces that support the status quo; setting milestones and goals; the role of the CMA*Necessary first steps: set a framework for the project's activities; identify needed resources; obtain support; decide on a structure; establish a team for a specific project; identify necessary team skill sets*Project evaluation: analytical tools, strategic evaluation; sources of risk*Maintaining focus: monitoring and measuring results; keeping to the project's scope*Avoiding frequent traps: sunk costs; financing pitfalls; project creep; tunnel vision; failure to integrate the team's work internally and/or the final project with the remaining organization *Introduction and examples of analytical tools throughout the session: mapping; CPM; Gantt charts; benchmarking; Pareto analysis; PESTLE analysis; valuation techniques; post-completion evaluations | |
| Self-Study | | On-Demand | 2 CPE (1 tech, 1 non-tech) | |
| Surgent's Latest Developments in Governmental Accounting and Auditing (Self-Study) (24SS-0227)24SS-0227 | *Implementing the new Yellow Book*Developing issues related to performing single audits under the OMB's Uniform Guidance for Federal Awards*Key AICPA developments affecting audits of governments including SAS No. 134, Auditor Reporting and Amendments, Including Amendments Addressing Disclosures in the Audit of Financial Statements, and SAS 135, Omnibus Statement on Auditing Standards - 2019*Recent GASB activities directed towards state and local governments with an emphasis on the implementation of GASB No. 84, Fiduciary Activities and GASB No. 87, Leases | |
| Self-Study | | Downloadable PDF | 8 CPE (8 tech, 0 non-tech) | |
| Surgent's Goodwill Impairment Basics (Self-Study) (24SS-0228)24SS-0228 | *Goodwill impairment testing*FASB accounting and reporting requirements related to goodwill*ASC Topic 350-20*Goodwill disclosure requirements | |
| Self-Study | | Downloadable PDF | 1 CPE (1 tech, 0 non-tech) | |
| Surgent's Goodwill Impairment Testing (Self-Study) (24SS-0229)24SS-0229 | *Initial recognition of goodwill*Subsequent measurement requirements including the accounting alternative allowed for certain eligible entities*Disclosure requirements for goodwill | |
| Self-Study | | Downloadable PDF | 2 CPE (2 tech, 0 non-tech) | |
| Surgent's Employer's Handbook: Health Care, Retirement and Fringe Benefit Tax Issues (Self-Study) (24SS-0230)24SS-0230 | *ERISA compliance: employee welfare plans and qualified plans*Fringe benefit issues: COBRA, Family and Medical Leave Act, and new developments in health care*Health care plans: HRAs, HSAs, and other employer-sponsored plans*Qualified plan requirements: eligibility, coverage, and vesting | |
| Self-Study | | Downloadable PDF | 4 CPE (4 tech, 0 non-tech) | |
| Surgent's Hiring and Firing of Employees: What You Can and Cannot Do (Self-Study) (24SS-0231)24SS-0231 | *Employment at will--what this means in a practical sense*Implied employment contracts *What a prospective employer can ask about, and test for, during employment interviews *Federal anti-discrimination rules applicable to hiring and firing *How to fire an employee and not get sued | |
| Self-Study | | On-Demand | 2 CPE (2 tech, 0 non-tech) | |
| Surgent's Mastering Basis Issues for S Corporations, Partnerships and LLCs (Self-Study) (24SS-0232)24SS-0232 | *Applicable coverage of any basis considerations within any recent tax legislation enacted before the presentation*Discuss new pass-through basis calculations required as attachments to certain individual returns*Excess business losses and NOLs*Tax Basis Capital Account Reporting Requirements*How Section 179 limitations affect basis and how the "tax-benefit" rule is applied*S Corporations: Beware of final IRS regulations regarding "open debt" of S Corporations; understand the effect of stock basis and debt basis and IRS's recent focus on "at-risk basis" for shareholders; recognize how AAA applies or does not apply to certain S Corporations; learn to apply the complex ordering rules and special elections that can have a big tax result; become aware of when you can have a taxable dividend in an S Corporations; understand distributions of cash and property and post-termination transition rules, and temporary post-termination rules for eligible corporations*LLCs and partnerships: Learn the detailed rules of Section 704 for preventing the shifting of tax consequences among partners or members; determine how to calculate basis under both Section 704 and for "at-risk" under Section 465; recognize how recourse, nonrecourse, and qualified nonrecourse debt can create significantly different tax results; review Section 754 step-up in basis rules; and learn how legislation cleans up the basis treatment of charitable contributions and foreign taxes paid | |
| Self-Study | | Downloadable PDF | 4 CPE (4 tech, 0 non-tech) | |
| Surgent's Handbook for Mastering Basis, Distributions and Loss Limitation Issues for S Corporations, LLCs and Partnerships (Self-Study) (24SS-0233)24SS-0233 | *Timely coverage of breaking tax legislation*Applicable coverage of any basis considerations within any recent tax legislation*Passthrough basis calculations required as attachments to certain individual returns*Executor's form for disclosing basis in certain distributed property; what about the basis of a property distribution from a trust?*How Section 179 limitations affect basis and how tax-benefit rule is applied*Basis implications of personal assets converted to business use*How to calculate basis of inherited qualified and joint tenancy property*Tax basis capital account reporting requirements*S Corporations: Beware of final IRS regulations regarding "open debt"; determine how to calculate basis; worksheets are included; understand the effect of stock basis and debt basis and IRS's recent focus on "at-risk basis" for shareholders; recognize how AAA applies or doesn't apply to S Corporations; learn to apply the complex basis ordering rules and special elections that can have a big tax result; discuss loss limitation rules in depth; when you can have a taxable dividend in an S Corporations; understand distributions of cash and property; understand the post-termination transition rules, and temporary post-termination rules for eligible corporations, which will be important for S Corps returning to C Corps*LLCs and partnerships: Learn the detailed rules of Section 704 for preventing the shifting of tax consequences among partners or members; learn to calculate basis under Section 704 & for "at-risk" under Section 465; recognize how recourse, nonrecourse, and qualified nonrecourse debt can create significantly different tax results; learn the difference between basis and "at-risk basis"; review Section 754 step-up in basis rules; the economic effect equivalence test or "dumb-but-lucky" rule; learn to apply the complex rules of distribution of cash vs. property, and the basis treatment of charitable contributions and foreign taxes paid | |
| Self-Study | | Downloadable PDF | 8 CPE (8 tech, 0 non-tech) | |
| Surgent's How Not-for-Profits Account for Grants and Contracts Under ASU No. 2018-08 (Self-Study) (24SS-0234)24SS-0234 | *Evaluating whether transactions should be accounted for as contributions or as exchange transactions*Determining whether a contribution is conditional or unconditional*Become comfortable with the new barrier and right of return/right of release terminology | |
| Self-Study | | On-Demand | 1 CPE (1 tech, 0 non-tech) | |
| Surgent's Tax Aspects of Home Offices and Vacation Homes (Self-Study) (24SS-0235)24SS-0235 | *Mixed use of a residence: how deductions are limited in rental situations*Home office: qualification and calculation*Strategies and planning for renting a principal residence instead of selling it*Why buying a vacation home can be a very smart investment*Should you rent or use your vacation home? Opportunities and pitfalls*Rules for using like-kind exchanges on principal residences and vacation homes*Understanding the tax rules for acquisition indebtedness and home equity indebtedness*Maximizing your interest expense deduction in light of limitations in the tax code | |
| Self-Study | | Downloadable PDF | 2 CPE (2 tech, 0 non-tech) | |
| Surgent's HIPAA: What Accountants and Other Practitioners Need to Know (Self-Study) (24SS-0236)24SS-0236 | *A basic overview of the requirements imposed by HIPAA on professionals*What businesses and individuals are subject to HIPAA*Best practices for HIPAA compliance*Issues unique to accounting and finance professionals concerning HIPAA*Recognize common areas of liability under HIPAA | |
| Self-Study | | On-Demand | 1 CPE (1 tech, 0 non-tech) | |
| Surgent's How to Settle an Estate: An Overview (Self-Study) (24SS-0237)24SS-0237 | *Process of estate administration, including the basics of creating the estate, the role of the executor, and how to probate a will*Steps to take immediately upon the death of the decedent and the importance of inventorying the estate assets*Problems associated with the distribution of estate assets*Utilizing family settlement agreements | |
| Self-Study | | Downloadable PDF | 2 CPE (2 tech, 0 non-tech) | |
| Surgent's Understanding the High-Stakes Mega Issues in A&A Today (Self-Study) (24SS-0239)24SS-0239 | *Accounting and operational impacts of adopting Topic 606*Accounting and operational impacts of adopting ASU No. 2016-02*Impairment of both financial and non-financial assets*Accounting for debt restructurings | |
| Self-Study | | On-Demand | 4 CPE (4 tech, 0 non-tech) | |
| Surgent's Understanding the High-Stakes Mega Issues in A&A Today (Self-Study) (24SS-0240)24SS-0240 | *Technology trends impacting the accounting profession*Going concern accounting and reporting issues*ASC Topic 842, Leases, implementation challenges, and ongoing accounting*Engagement quality update | |
| Self-Study | | Downloadable PDF | 4 CPE (4 tech, 0 non-tech) | |
| Surgent's IA Module 1 -- Gateway to Excellence in Internal Auditing: A Vital Introduction and Orientation to the Profession (Self-Study) (24SS-0241)24SS-0241 | *Introduction to the Internal Audit Profession*Institute of Internal Auditors (IIA) Overview *International Professional Practices Framework (IPPF) *The Vital Mission of Internal Auditing*Essential Internal Audit Guidance / Standards Primer | |
| Self-Study | | On-Demand | 4 CPE (4 tech, 0 non-tech) | |
| Surgent's IA Module 2 -- Strategic Roles, Positioning and Attributes of High Impact Audit Groups (Self-Study) (24SS-0242)24SS-0242 | *Independence / objectivity and the internal audit function*Internal audit organizational reporting structure(s)*Major roles and responsibilities of the internal audit activity and its members *Effective oversight of the internal audit group*Clarity and alignment of internal audit organizational governance/ documentation and messaging (including its charter, reporting lines/ structure, and policies/ procedures) *Required knowledge, skills, and competencies of a high-quality internal audit group*Orientation and ongoing training / development needs of internal auditors (at all levels) | |
| Self-Study | | On-Demand | 4 CPE (4 tech, 0 non-tech) | |
| Surgent's IA Module 3 -- Critical Knowledge Foundations for Internal Auditors: Governance, Risk Management and Control (GRC) (Self-Study) (24SS-0243)24SS-0243 | *Governance, Risk Management, and Compliance/Control (GRC) -- Internal Auditor's positioning, roles, and responsibilities *IIA GRC guidance overview*COSO (Committee of Sponsoring Organizations) history, guidance, and frameworks overviews*Critical knowledge foundations and fundamentals:-Governance-Risk Management/Enterprise Risk Management (ERM)-Internal Control-Compliance-Fraud Deterrence/Fraud Risk Management*IT/Cyber security risks/controls*Effective GRC coverage related alignment/integration opportunities and strategies for IAs*Industry specific guidance/ considerations | |
| Self-Study | | On-Demand | 4 CPE (4 tech, 0 non-tech) | |
| Surgent's IA Module 4 -- Maximizing Internal Audit (IA) Value, Coverage, Assurance and Reliance (Self-Study) (24SS-0244)24SS-0244 | *IAs' unique and vital value-adding propositions*SOX (Sarbanes Oxley Act) impact on the (Internal and External) auditing profession*Key IA assurance coverage roles and responsibilities regarding:-Strategic and entity-level controls and objectives-Internal Control over Financial Reporting (ICFR)-Operations efficiency and effectiveness-Compliance with laws and regulations *Optimizing Internal/External Audit (and other Independent Assurance Activities) coordination and reliance (for SOX and non-SOX engagements): *Maximizing assurance coverage efficiencies and effectiveness *Achieving excellence in stakeholder servicing and value adding | |
| Self-Study | | On-Demand | 4 CPE (4 tech, 0 non-tech) | |
| Surgent's IA Module 5 -- Internal Audit (IA) Risk Assessment and Planning (Self-Study) (24SS-0245)24SS-0245 | *IA program foundation(s): IA risk assessment and planning *IA Risk Assessment and Planning Standards review*Enterprise (macro) level internal audit risk assessment and planning including entity level/ wide audit scope, frequency and objectives determinations*Process and engagement (micro) level risk assessment and planning, including the alignment and integration with enterprise risk assessment, planning and engagement level scope and objectives determinations*Engagement level scope and objectives determinations*Internal control design and documentation fundamentals*Audit program development and updating | |
| Self-Study | | On-Demand | 4 CPE (4 tech, 0 non-tech) | |
| Surgent's IA Module 6 -- Internal Audit (IA) Fieldwork Fundamentals and Documentation Essentials (Self-Study) (24SS-0246)24SS-0246 | *Types and nature of fieldwork*Technical skills development*Compliance testing of internal controls*Substantive testing of accounts/balances*IT/Cyber Security control reviews/testing*Audit sampling fundamentals: Statistical/Non-Statistical*Audit evidence and evidence gathering techniques*Analytical/problem-solving skills development: Identification and analysis of control deficiencies/issues*Time management, organization, and communication skills development*Workpaper preparation and documentation basics, including best practice techniques, and workpaper self-review | |
| Self-Study | | On-Demand | 4 CPE (4 tech, 0 non-tech) | |
| Surgent's IA Module 7 -- Internal Audit (IA) Engagement Management and Administration (Self-Study) (24SS-0247)24SS-0247 | *IA activity and engagement level management overview*The fundamentals of highly effective IA engagement management *Engagement planning, supervision, administration, and monitoring*Time and resource management, including scheduling, budgeting, status updating, tracking and follow up*Audit reporting and report writing*Engagement team and stakeholder/partner communications, meetings, and relationship dynamics and development | |
| Self-Study | | On-Demand | 4 CPE (4 tech, 0 non-tech) | |
| Surgent's IA Module 8 -- The Internal Audit (IA) Activity Quality/Excellence Continuum! (Self-Study) (24SS-0248)24SS-0248 | *Defining "Quality" and "Excellence" for an IA activity: your "Defining Moments"!*Quality Assurance and Improvement Program (QAIP): an overview*QAIP Standards review*Requirements of the QAIP: Internal/External Assessments*Moving beyond standards compliance to highest-level quality and impact internal auditing*It's all about stakeholders and maximizing stakeholder value*Advanced skills/leadership development for Internal Auditors*The IA "Success Quadrant" and Never-Ending Quality/Excellence Continuum | |
| Self-Study | | On-Demand | 4 CPE (4 tech, 0 non-tech) | |
| Surgent's Internal Controls, COSO and COVID-19 (Self-Study) (24SS-0249)24SS-0249 | *ACFE'sReport to the Nations and the most commonly found controls in fraud victim organizations*Internal controls in relation to COSO principles*How to employ controls to cut losses*How to modify controls in the post-COVID era*The potential impact of increased enforcement of laws and regulations to replenish government coffers*Remote work circumstances and considerations | |
| Self-Study | | On-Demand | 4 CPE (4 tech, 0 non-tech) | |
| Surgent's Internal Controls and COSO in a Post-COVID Landscape (Self-Study) (24SS-0250)24SS-0250 | *ACFE'sOccupational Fraud 2022:AReport to the Nations and the most commonly found controls in fraud victim organizations*Internal controls in relation to COSO principles*How to employ controls to cut losses*How to modify controls in the post-COVID era*Remote work circumstances and considerations | |
| Self-Study | | Downloadable PDF | 4 CPE (4 tech, 0 non-tech) | |
| Surgent's This Year's Top Tax and Financial-Planning Ideas (Self-Study) (24SS-0251)24SS-0251 | *Timely coverage of breaking tax legislation, includingthe SECURE 2.0 Act andInflation Reduction Act provisions applicable to individuals*Changes to the lifetime estate tax exemption in light of proposed regulations*Considerations when selling a principal residence*Tax benefits of HSAs*An overview of the mechanics and practical considerations of Donor Advised Funds*Virtual currency, including new Notices 2023-34 and 2023-27*An update on income tax and estate-planning ideas, including any recent changes*Tax ideas for the current year*Miscellaneous tax-planning techniques that can add up to significant tax savings*How to use the whole family for tax savings*Up-to-the-minute ideas reflecting new tax law changes in cases, regulations, and rulings | |
| Self-Study | | Downloadable PDF | 4 CPE (4 tech, 0 non-tech) | |
| Surgent's This Year's Best Income Tax, Estate Tax and Financial Planning Ideas (Self-Study) (24SS-0252)24SS-0252 | *Timely coverage of breaking tax legislation, includingthe SECURE 2.0 Act andInflation Reduction Act provisions applicable to individuals*Changes to the lifetime estate tax exemption in light of proposed regulations*Considerations when selling a principal residence*Tax benefits of HSAs*An overview of the mechanics and practical considerations of Donor Advised Funds*Virtual currency, including new Notices 2023-34 and 2023-27*The best new income tax and estate-planning ideas*The changing Social Security landscape: long-term solvency issues and what it means for retirement planning*Creative charitable giving strategies*Financial planning strategies*Maximizing retirement plan benefits*Using intentionally defective grantor trusts*Miscellaneous tax-planning techniques that can add up to significant tax savings*How to use the whole family for tax savings*Life insurance*Up-to-the-minute ideas reflecting new tax law changes in cases, regulations, and rulings | |
| Self-Study | | Downloadable PDF | 12 CPE (12 tech, 0 non-tech) | |
| Surgent's Increase the Efficiency of Your Organization (Self-Study) (24SS-0253)24SS-0253 | *Proven ways to measure costs in relation to objectives*Develop methods to measure company and department objectives*Use ratios to measure and improve efficiency*Develop an incentive system that rewards efficiency | |
| Self-Study | | On-Demand | 1 CPE (1 tech, 0 non-tech) | |
| Surgent's Innovative Forecasting and Budgeting: Moving Beyond the Traditional Techniques (Self-Study) (24SS-0254)24SS-0254 | *Building change into the planning process*Sales/income plan *Intermediate planning *Technology plan *Capital equipment planning *One-year operating plan *Monthly planning *Cash plan *Risk plan | |
| Self-Study | | Downloadable PDF | 4 CPE (4 tech, 0 non-tech) | |
| Surgent's Individual and Financial Planning Tax Camp (Self-Study) (24SS-0255)24SS-0255 | *Comprehensive coverage of the SECURE Act 2.0*Understanding the environment: what's new, what's expired or expiring, and what's likely to change*Reading a tax return for developing client-specific tax strategies*Will there be more changes in the individual tax laws?*Changes to the lifetime estate tax exemption in light of proposed regulations*The net investment income tax: planning for compliance*Family income-splitting strategies that need to be considered*Income tax issues: impact on timing of other income*Selling a principal residence*Two principal residences at the same time*Use of life insurance to protect families*Using Roth IRAs and Roth contribution programs to best advantage*Conversions: do they still make sense?*Taking distributions: matching timing to client requirements*Qualified plan contributions to reduce current income and Social Security tax: implications for business owners and self-employed*Social Security solvency issues*Incentive Stock Options and Employee Stock Purchase Plan considerations*What to do about itemized deductions*Trans-generational planning: conversions, income, and gain-splitting*Tax benefits of HSAs and other tax-advantaged acccounts*Recent case law, as applicable*Identifying tax opportunities: reviewing the prior-year return to develop a plan for the future*Planning for middle-income taxpayers: financial planning for the young, the working, and those approaching or in retirement | |
| Self-Study | | Downloadable PDF | 8 CPE (8 tech, 0 non-tech) | |
| Surgent's Individual and Financial Planning Tax Camp (Self-Study) (24SS-0256)24SS-0256 | *Comprehensive coverage of the SECURE Act 2.0*Understanding the environment: what's new, what's expired or expiring, and what's likely to change*Reading a tax return for developing client-specific tax strategies*Will there be more changes in the individual tax laws?*Changes to the lifetime estate tax exemption in light of proposed regulations*The net investment income tax: planning for compliance*Family income-splitting strategies that need to be considered*Income tax issues: impact on timing of other income*Selling a principal residence*Two principal residences at the same time*Use of life insurance to protect families*Using Roth IRAs and Roth contribution programs to best advantage*Conversions: do they still make sense?*Taking distributions: matching timing to client requirements*Qualified plan contributions to reduce current income and Social Security tax: implications for business owners and self-employed*Social Security solvency issues*Incentive Stock Options and Employee Stock Purchase Plan considerations*What to do about itemized deductions*Trans-generational planning: conversions, income, and gain-splitting*Tax benefits of HSAs and other tax-advantaged acccounts*Recent case law, as applicable*Identifying tax opportunities: reviewing the prior-year return to develop a plan for the future*Planning for middle-income taxpayers: financial planning for the young, the working, and those approaching or in retirement | |
| Self-Study | | On-Demand | 8 CPE (8 tech, 0 non-tech) | |
| Surgent's Individual Income Tax Fundamentals (Self-Study) (24SS-0257)24SS-0257 | *Effects of recent legislation, including the recently enacted Inflation Reduction Act and the SECURE Act 2.0*The Qualified Business Income deduction*Filing information, filing status, personal exemptions, dependents, the standard deduction, etc.*Wages and salaries*Interest income, dividend income, mutual funds, Social Security*Figuring tax*Basic income tax preparation, Form 1040, and Schedules 1 - 3*Capital gains and losses*Medical and dental expenses, charitable contributions*IRA contributions and distributions*Distributions from qualified retirement plans, pensions, and annuities*Profit and loss from business or profession and self-employment tax*Depreciation*Rental income and expenses*Preparation of Schedules A, B, C, D, E, and Forms 4562, 4797, and more | |
| Self-Study | | Downloadable PDF | 20 CPE (20 tech, 0 non-tech) | |
| Surgent's Individual Income Tax Return Preparation for the Non-Credentialed Tax Preparer (Self-Study) (24SS-0258)24SS-0258 | *Effects of recent legislation, including the recently enacted Inflation Reduction Act and the SECURE Act 2.0*Filing information, filing status, personal exemptions, dependents, the standard deduction, etc.*Dependents and income*Wages and salaries*Credits, withholding, estimated tax, and basic return preparation*Capital gains and losses*Itemized deductions | |
| Self-Study | | Downloadable PDF | 10 CPE (10 tech, 0 non-tech) | |
| Surgent's Taking Advantage of Installment Sales (Self-Study) (24SS-0259)24SS-0259 | *How does the IRC define an installment sale under IRC Sec 453?*When can a taxpayer utilize the provisions of IRC Sec 453?*When should a taxpayer utilize the provisions of an installment sale and when should it be avoided?*How does the issue of a "dealer" vs. a "non-dealer" impact the use of the installment sale method? *Reporting an installment sale when related parties are involved*Calculating an installment sale*How has the Tax Cuts and Jobs Act impacted the use of the installment sale method? | |
| Self-Study | | Downloadable PDF | 2 CPE (2 tech, 0 non-tech) | |
| Surgent's Taking Advantage of Installment Sales (Self-Study) (24SS-0260)24SS-0260 | *How does the IRC define an installment sale under IRC Sec 453?*When can a taxpayer utilize the provisions of IRC Sec 453?*When should a taxpayer utilize the provisions of an installment sale and when should it be avoided?*How does the issue of a "dealer" vs. a "non-dealer" impact the use of the installment sale method? *Reporting an installment sale when related parties are involved*Calculating an installment sale*How has the Tax Cuts and Jobs Act impacted the use of the installment sale method? | |
| Self-Study | | On-Demand | 2 CPE (2 tech, 0 non-tech) | |
| Surgent's Summary and Analysis of the Inflation Reduction Act of 2022 (Self-Study) (24SS-0261)24SS-0261 | *The 15% corporate tax*1% tax on the repurchase of corporate stock*Enhancement of IRS services*Prescription drug pricing reform, including drug price negotiation*Maximum out-of-pocket cap for Medicare beneficiaries*Extension of Affordable Care Act subsidies for certain individuals whose household income exceeds 400% of the poverty line *Clean energy and efficiency incentives for individuals*Energy Efficient Home Improvement Credit*Energy efficient commercial buildings deduction (Section 179D)*Extensions, increases, and modifications of the New Energy Efficient Home Credit*Clean Vehicle Credit - now available at point of sale - and credit for previously owned clean vehicles*Qualified commercial clean vehicles*Transfers of certain credits to an unrelated transferee*Increase in Research Credit against payroll tax for small businesses | |
| Self-Study | | On-Demand | 2 CPE (2 tech, 0 non-tech) | |
| Surgent's 2023 Tax Update (Self-Study) (24SS-0262)24SS-0262 | *Timely coverage of breaking tax legislation*Residency and domicile*Selling a principal residence, including tax planning strategies*Real Estate professional requirements*New Form 1099-K reporting requirements*Virtual currency, including recent developments regarding NFTs*Advanced practice, reporting, and other issues intertwined with advanced planning and discussion ideas | |
| Self-Study | | Downloadable PDF | 3 CPE (3 tech, 0 non-tech) | |
| Surgent's Taking Advantage of Installment Sales and Like-Kind Exchanges (Self-Study) (24SS-0263)24SS-0263 | *How does the IRC define an installment sale under Section 453?*When can a taxpayer utilize the provisions of IRC Section 453?*When should a taxpayer utilize the provisions of an installment sale and when should it be avoided?*How does the issue of a "dealer" vs. a "non-dealer" impact the use of the installment sale method?*Reporting an installment sale when related parties are involved*Calculating an installment sale*How has the Tax Cuts and Jobs Act impacted the use of the installment sale method?*What is a like-kind exchange as defined by IRC Section 1031?*When can a taxpayer utilize the provisions of IRC Section 1031?*What types of real property are eligible for like-kind exchange treatment and what types are not*What is "boot" and how does it impact the like-kind exchange deferral?*Calculating a like-kind exchange including any taxable portion*How has the Tax Cuts and Jobs Act impacted the use of like-kind exchanges?*Recent changes to like-kind exchanges as the result of IRS final regulations*Changes that may be on the horizon regarding like-kind exchanges | |
| Self-Study | | On-Demand | 4 CPE (4 tech, 0 non-tech) | |
| Surgent's Taking Advantage of Installment Sales and Like-Kind Exchanges (Self-Study) (24SS-0264)24SS-0264 | *How does the IRC define an installment sale under Section 453?*When can a taxpayer utilize the provisions of IRC Section 453?*When should a taxpayer utilize the provisions of an installment sale and when should it be avoided*How does the issue of a "dealer" vs. a "non-dealer" impact the use of the installment sale method*How to report an installment sale when related parties are involved*How to calculate an installment sale*How has the Tax Cuts and Jobs Act impacted the use of the Installment Sale Method*What is a like-kind exchange as defined by IRC Section 1031*When can a taxpayer utilize the provisions of IRC Section 1031*What types of real property are eligible for like-kind exchange treatment and what types are not*What is "boot" and how does it impact the like-kind exchange deferral*How to calculate a like-kind exchange including any taxable portion*How has the Tax Cuts and Jobs Act impacted the use of like-kind exchanges | |
| Self-Study | | Downloadable PDF | 4 CPE (4 tech, 0 non-tech) | |
| Surgent's Increase Success by Understanding People (Self-Study) (24SS-0265)24SS-0265 | *How to analyze others through simple observation*A proven model to understand and predict behavior*Why assertiveness is neither good nor bad*What behaviors to expect from different personality types*Why do I act like I do?*Correcting employee issues in a new and better way | |
| Self-Study | | On-Demand | 1 CPE (0 tech, 1 non-tech) | |
| Surgent's Introduction to Forensic Accounting (Self-Study) (24SS-0266)24SS-0266 | *Review of the different aspects of forensic accounting*The civil litigation process as it relates to forensic accounting*Litigation services provided by forensic accountants*Fraud detection and prevention*Various types of fraud*Training and certifications in forensic accounting*Forensic accounting in bankruptcy proceedings*Forensic accounting in family law proceedings*Calculating damages for use in litigation*Valuations*Ethical issues pertinent to forensic accounting | |
| Self-Study | | On-Demand | 4 CPE (4 tech, 0 non-tech) | |
| Surgent's Getting Ready for Busy Season: Review Individual Tax Form Changes (Self-Study) (24SS-0267)24SS-0267 | *Major 2023 tax form changes as they relate to individual taxpayers*Key new tax developments as they relate to 2023 and how they impact the 2023 tax forms | |
| Self-Study | | On-Demand | 2 CPE (2 tech, 0 non-tech) | |
| Surgent's Individual Tax Planning Ideas (Self-Study) (24SS-0268)24SS-0268 | *Comprehensive coverage of the Inflation Reduction Act of 2022 and SECURE Act 2.0*Timely coverage of breaking tax legislation*Retirement planning in light of IRA and RMD changes*Review of pertinent changes from recent legislation*Reading a tax return for developing client-specific tax strategies*Identifying tax opportunities: reviewing the prior-year return to develop a plan for the future*Compensation and fringe benefit issues*Identify clients with net investment income tax problems and the potential ways to reduce or eliminate them*All in the family: Tax tactics for spouses, children, and parents*Understanding the environment: what's new, what's expired or expiring, and what's likely to change | |
| Self-Study | | Downloadable PDF | 4 CPE (4 tech, 0 non-tech) | |
| Surgent's Top Individual Tax Planning Strategies (Self-Study) (24SS-0269)24SS-0269 | *Impact of higher interest rates on individual income taxpayers*Using a health savings account as a retirement account*Making use of net Section 1231 losses to offset ordinary income*When individuals can take casualty losses, including loss on a personal residence due to casualty*Avoiding or limiting gain on sale of a personal residence*Taking advantage of the mortgage interest deduction *Avoiding the individual alternative minimum tax *Business loss limitation provisions impacting individuals*Broker basis reporting of digital assets*New IRS guidance on transfer of clean vehicle credits*Residential clean energy credits | |
| Self-Study | | On-Demand | 2 CPE (2 tech, 0 non-tech) | |
| Surgent's Accounting for Software: Internal Use and External Sales (Self-Study) (24SS-0270)24SS-0270 | *The accounting, reporting, and disclosure requirementsrelated to software*Internal-use software arrangements*Cloud and non-cloud based arrangements*Software for resale*Software sold to third parties*ASC Topic 350-40*ASC Topic 985-20 | |
| Self-Study | | Downloadable PDF | 2 CPE (2 tech, 0 non-tech) | |
| Surgent's How to Account for Internal-Use Software Arrangements (Self-Study) (24SS-0271)24SS-0271 | *Development costs that should and should not be capitalized*How these costs are amortized and how they are tested for impairment*Presentation and disclosure requirements | |
| Self-Study | | Downloadable PDF | 1 CPE (1 tech, 0 non-tech) | |
| Surgent's Schedules K-2 and K-3: Filing Requirements (Self-Study) (24SS-0272)24SS-0272 | *IRS goals in requiring these schedules*Detailed discussion of the domestic filing exception for 2023 tax year*Filing requirements and exceptions for every part of Schedules K-2 and K-3*Examples based on client situations encountered in practice | |
| Self-Study | | On-Demand | 2 CPE (2 tech, 0 non-tech) | |
| Surgent's Schedules K-2 and K-3: Preparation of Forms (Self-Study) (24SS-0273)24SS-0273 | *How to read and complete Parts II and III for Foreign Tax Credit*Practical tips on how to tackle Parts IV and IX for corporate partners*How to correctly fill out Parts X and XIII for foreign partners*Comprehensive examples for operating, real estate rental, and investment partnerships with filled-in sample forms | |
| Self-Study | | On-Demand | 2 CPE (2 tech, 0 non-tech) | |
| Surgent's Lease Accounting: Exploring the New Standard (Self-Study) (24SS-0274)24SS-0274 | * Leases (Topic 842) *Overall lease accounting guidance *Lessor Accounting 101 *Lessee Accounting 101*Detailed review of accounting by lessees*Sale and leaseback transactions*Transition guidance*Recently released ASUs impacting Topic 842 | |
| Self-Study | | Downloadable PDF | 2 CPE (2 tech, 0 non-tech) | |
| Surgent's Liquidation of Flow-Through Entities for LLCs and Partnerships (Self-Study) (24SS-0275)24SS-0275 | *Tax rules governing liquidation of a partnership or S Corporations*Tax treatment of the shareholder/partner/member receiving a liquidating distribution in an S Corporations liquidation/partnership liquidation*Tax impact on the pass-through entity when the entity is liquidated*Receipt of corporate liabilities in an S Corporations distribution*Proportionate, liquidating partnership distributions to partners, and gains and losses to a partner on a liquidating partnership distribution*Tax issues associated with a partnership distribution of noncash properties in a liquidation*Compliance requirements on the occasion of a liquidation of a corporation or a partnership | |
| Self-Study | | On-Demand | 2 CPE (2 tech, 0 non-tech) | |
| Surgent's Taking Advantage of Like-Kind Exchanges (Self-Study) (24SS-0276)24SS-0276 | *Understanding the history of IRC Sec 1031*Who does and does not qualify for utilizing the like-kind provisions*Which properties do and do not qualify for like-kind exchanges*The differences between a "dealer" and a "non-dealer" regarding like-kind exchanges*How to complete a like-kind exchange*The different types of like-kind exchanges*The definition of "boot" and how it applies to like-kind exchanges*Rules concerning Revenue Ruling 72-456, and*Form 8824 | |
| Self-Study | | Downloadable PDF | 2 CPE (2 tech, 0 non-tech) | |
| Surgent's Taking Advantage of Like-Kind Exchanges (Self-Study) (24SS-0277)24SS-0277 | *Understanding the history of IRC Sec 1031*Who does and does not qualify for utilizing the like-kind provisions*Which properties do and do not qualify for like-kind exchanges*The differences between a "dealer" and a "non-dealer" regarding like-kind exchanges*How to complete a like-kind exchange*The different types of like-kind exchanges*The definition of "boot" and how it applies to like-kind exchanges*Rules concerning Revenue Ruling 72-456, and*Form 8824 | |
| Self-Study | | On-Demand | 2 CPE (2 tech, 0 non-tech) | |
| Surgent's Applying Lessons Learned to Assure a Successful ASC 842 Adoption (Self-Study) (24SS-0278)24SS-0278 | *ASU No. 2016-02,Leases (Topic 842)*Implementation challenges in adopting ASC 842*Common pitfalls and errors in applying ASC 842*Best practices in implementing ASC 842*Use of lease accounting software for successful implementation and ongoing accounting | |
| Self-Study | | On-Demand | 2 CPE (2 tech, 0 non-tech) | |
| Surgent's Loss Limitations: A Mechanical Review (Self-Study) (24SS-0279)24SS-0279 | *Limitation 1: Basis limitations will be reviewed in detail with computational examples and include insights into similarities and differences between calculations for partnership interests and S Corporations stock*Limitation 2: Detailed at-risk limitation computational examples will be reviewed, and the mechanical features of partnerships and S Corporations activities will be compared and contrasted*Limitation 3: Passive loss limitation mechanics will be outlined in detail and discuss computations where there are a mix of entity structures owned by a taxpayer*Limitation 4: Excess business losses will be presented from a mechanical perspective | |
| Self-Study | | On-Demand | 1 CPE (1 tech, 0 non-tech) | |
| Surgent's Lessons Learned From Successful Companies (Self-Study) (24SS-0280)24SS-0280 | *Creating a visionary company*Traits of successful, visionary companies *Goal setting to create a successful organization*The role of experimentation and failure in achieving success*How successful organizations emphasize learning new skills*The role of effective communication in achieving corporate success*The importance of emotional intelligence in building corporate culture*How leadership can direct a company toward success | |
| Self-Study | | On-Demand | 2 CPE (0 tech, 2 non-tech) | |
| Surgent's The Top Five Tax Issues in Dealing with LLCs and Partnerships (Self-Study) (24SS-0281)24SS-0281 | *Coverage of important provisions of The SECURE 2.0 Act and Inflation Reduction Act*Self-employment tax issues: what you can and cannot do*Capital accounts: book vs. tax issues*Determining basis: key issues and technical analysis in calculating basis*Dealing with debt: recourse, nonrecourse, and why it matters*Guaranteed payments, distributive shares, and draws: understanding the difference | |
| Self-Study | | Downloadable PDF | 4 CPE (4 tech, 0 non-tech) | |
| Surgent's Revenue Recognition for Long-Term Construction and Similar Contracts: Topic 606 Implementation Challenges (Self-Study) (24SS-0282)24SS-0282 | *Topic 606's five-step revenue recognition model*Determining whether to recognize revenue over time or at a point in time under Topic 606*Other unique considerations in applying the five-step model for entities currently using SOP 81-1*Lessons learned and best practices from entities already adopting Topic 606 | |
| Self-Study | | On-Demand | 4 CPE (4 tech, 0 non-tech) | |
| Surgent's Metrics, Benchmarking and Measurement (Self-Study) (24SS-0283)24SS-0283 | *Using metrics that correctly measure the goals of the organization*How metrics will differ for non-profits and governments*Using metrics to balance cost and benefit*Internal and external benchmarking for comparison*Having a set of balanced metrics | |
| Self-Study | | On-Demand | 1 CPE (1 tech, 0 non-tech) | |
| Surgent's Management's Discussion and Analysis: What You Need to Know (Self-Study) (24SS-0284)24SS-0284 | *The overall importance of the rules and regulations with respect to the Management's Discussion and Analysis (MD&A) section of an entity's consolidated financial statements filed with the U.S. Securities and Exchange Commission (SEC)*An overview of the SEC requirements in this area*Best practices offered by the SEC*Comment letter examples pertaining to this area | |
| Self-Study | | Downloadable PDF | 2 CPE (2 tech, 0 non-tech) | |
| Surgent's What Tax Practitioners Need to Know About Medicare (Self-Study) (24SS-0285)24SS-0285 | *Eligibility for Medicare *How to apply for Medicare *Introduction to Parts A, B, C, and D of Medicare *Payments for Parts B and D of Medicare: the higher costs imposed on higher income beneficiaries *Late enrollment penalties *Medicare Advantage in lieu of original Medicare *The Affordable Care Act's impact on Medicare*Current and late breaking legislative and regulatory developments | |
| Self-Study | | On-Demand | 2 CPE (2 tech, 0 non-tech) | |
| Surgent's Multistate Income Tax Issues (Self-Study) (24SS-0286)24SS-0286 | *Emerging sales tax topics: Elimination of the physical presence standard in determining nexus (Wayfair case); economic nexus for remote sellers; assisting remote sellers in determining a plan of action in states that enforce economic nexus*Emerging compliance issues in the new sales tax economy*Income Tax (and other forms of tax): Economic nexus (taxation without physical presence)*Will states shift away from income tax and increase reliance on sales tax after Wayfair?*Treatment of Tax Cuts and Jobs Act by the states: presence of intangible property; is P.L. 86-272 still valid?*When to consider voluntary compliance even though the laws do not dictate a sales tax responsibility | |
| Self-Study | | Downloadable PDF | 4 CPE (4 tech, 0 non-tech) | |
| Surgent's Managing Millennials (Self-Study) (24SS-0287)24SS-0287 | *Understanding who millennials are and what distinguishes them from other sectors of the workforce*Changes millennials seek in the workplace* Suggestions on engaging and developing millennials*Best practices by organizations who have successfully integrated millennials*Expectations as to learning, development and training*Work environments and schedules*School to work transitions* Views on salary, benefits and corporate ethics*Whether millennials' expectations are significantly different from any other generation*Strengths millennials offer which set them apart from others* Common myths pertaining to millennials*Definitions of success | |
| Self-Study | | On-Demand | 2 CPE (0 tech, 2 non-tech) | |
| Surgent's Marijuana: A Generalized Business Viewpoint (Self-Study) (24SS-0288)24SS-0288 | *An overview of current state and federal laws governing marijuana*A review of state boards of accountancy regarding marijuana*How some financial professionals are capitalizing on the marijuana industry*Providing auditing and tax services within the marijuana industry*How accountants and other financial professionals can manage risk within this industry*IRC Section 280E's prohibition of deductions involving controlled substances*A summary of various state taxation laws on marijuana*Ethical issues for accountants who work in the marijuana industry*Relevant banking regulations*Growth projections | |
| Self-Study | | On-Demand | 2 CPE (2 tech, 0 non-tech) | |
| Surgent's The Essential Multistate Tax Update (Self-Study) (24SS-0289)24SS-0289 | *Employees working in multiple states: Withholding issues (when to start and where to withhold) special issues depending on type of tax assessed in the state or locality*Emerging sales tax topics: Elimination of the physical presence standard in determining nexus (Wayfair case); economic nexus for remote sellers; assisting remote sellers in determining a plan of action in states that enforce economic nexus*Emerging compliance issues in the new sales tax economy*Income Tax (and other forms of tax): Economic nexus (taxation without physical presence)*Will states shift away from income tax and increase reliance on sales tax after Wayfair?*Treatment of Tax Cuts and Jobs Act by the states: presence of intangible property; is P.L. 86-272 still valid?*Pass-through problems: Nexus issues for interest owners *Treatment of the 199A deduction for pass through entities by states: Withholding issues*Practical considerations in dealing with multistate taxation: Dealing with state nexus questionnaires *When to consider voluntary compliance: Responsibility of officers, members, partners, and shareholders; planning ideas and opportunities; updates on pending federal legislation relative to state tax | |
| Self-Study | | Downloadable PDF | 4 CPE (4 tech, 0 non-tech) | |
| Surgent's The Essential Multistate Tax Update (Self-Study) (24SS-0290)24SS-0290 | *Employees working in multiple states: Withholding issues (when to start and where to withhold) special issues depending on type of tax assessed in the state or locality*Emerging sales tax topics: Elimination of the physical presence standard in determining nexus (Wayfair case); economic nexus for remote sellers; assisting remote sellers in determining a plan of action in states that enforce economic nexus*Emerging compliance issues in the new sales tax economy*Income Tax (and other forms of tax): Economic nexus (taxation without physical presence)*Will states shift away from income tax and increase reliance on sales tax after Wayfair?*Treatment of Tax Cuts and Jobs Act by the states: presence of intangible property; is P.L. 86-272 still valid?*Pass-through problems: Nexus issues for interest owners *Treatment of the 199A deduction for pass through entities by states: Withholding issues*Practical considerations in dealing with multistate taxation: Dealing with state nexus questionnaires *When to consider voluntary compliance: Responsibility of officers, members, partners, and shareholders; planning ideas and opportunities; updates on pending federal legislation relative to state tax | |
| Self-Study | | On-Demand | 4 CPE (4 tech, 0 non-tech) | |
| Surgent's Multistate Tax Update (Self-Study) (24SS-0291)24SS-0291 | *The domicile dilemma: Issues for individuals with homes in multiple states; traveling employees; where to withhold?*Emerging sales tax topics: Elimination of the physical presence standard in determining nexus (Wayfair case); economic nexus for remote sellers; assisting remote sellers in determining a plan of action in states that enforce economic nexus*Emerging compliance issues in the new sales tax economy*Income Tax (and other forms of tax): Economic nexus (taxation without physical presence)*Will states shift away from income tax and increase reliance on sales tax after Wayfair?*Treatment of Tax Cuts and Jobs Act by the states: Attributional and agency nexus; presence of intangible property; is P.L. 86-272 still valid?*Income-tax apportionment issues: Prevalence of the single sales factor; determining the type of property being sold; sourcing of income from intangible property and services; sourcing of service income; Market Based versus Cost of Performance*Pass-through problems: Nexus issues for interest owners *Treatment of the 199A deduction for pass through entities by states: Withholding issues; sourcing of income; taxation at the entity level*Practical considerations in dealing with multistate taxation: Dealing with state nexus questionnaires *When to consider voluntary compliance: Responsibility of officers, members, partners, and shareholders; planning ideas and opportunities; updates on pending federal legislation relative to state tax | |
| Self-Study | | Downloadable PDF | 8 CPE (8 tech, 0 non-tech) | |
| Surgent's Opportunities in the Metaverse for Accounting and Other Professionals (Self-Study) (24SS-0292)24SS-0292 | *Understanding what the metaverse is and what it is not*How to access the metaverse*Why accounting and other professionals should use the metaverse*Where accountants can find their space in the metaverse*How the metaverse is changing the way we work*Ownership opportunities in the metaverse*Work and taxation in the metaverse | |
| Self-Study | | On-Demand | 2 CPE (2 tech, 0 non-tech) | |
| Surgent's Max the Tax: Crowdfunding (Self-Study) (24SS-0293)24SS-0293 | *How crowdfunding works*The different types of crowdfunding programs*Strategies for building a crowdfunding campaign | |
| Self-Study | | Downloadable PDF | 1 CPE (1 tech, 0 non-tech) | |
| Surgent's Max the Tax: Common Deductions (Self-Study) (24SS-0295)24SS-0295 | *Home office deduction *Alimony payments *Charitable contributions*Medical expense deduction*Home mortgage interest deduction*State and local income tax (SALT) deduction*Gambling winnings and losses | |
| Self-Study | | Downloadable PDF | 1 CPE (1 tech, 0 non-tech) | |
| Surgent's Max the Tax: Schedule C (Self-Study) (24SS-0296)24SS-0296 | *Tips and tricks to prepare the Schedule C*Income and expenses*Tax invoice preparation*Legal invoice*Entertainment invoice*Education invoice | |
| Self-Study | | Downloadable PDF | 1 CPE (1 tech, 0 non-tech) | |
| Surgent's Max the Tax: Schedule E (Self-Study) (24SS-0297)24SS-0297 | *Business development*Types of properties*Rental property use* Rental expenses*Deductible expenses*Repairs and maintenance*Capitalization of expenses*Depreciation*Accounting methods*Treatment of security deposits | |
| Self-Study | | Downloadable PDF | 1 CPE (1 tech, 0 non-tech) | |
| Surgent's Max the Tax: Crypto Craze (Self-Study) (24SS-0298)24SS-0298 | *Introduction to cryptocurrency and key terms *Chronology of cryptocurrency *Virtual currency taxation *Information on any updated guidance | |
| Self-Study | | Downloadable PDF | 1 CPE (1 tech, 0 non-tech) | |
| Surgent's Max the Tax: Section 754 (Self-Study) (24SS-0299)24SS-0299 | *How and why a partnership makes a 754 election *The effect of the 754 election when an interest in a partnership is sold or inherited *How the 754 election applies when a partnership makes a distribution of property to one or more of its partners *How to make the 754 basis adjustment | |
| Self-Study | | Downloadable PDF | 1 CPE (1 tech, 0 non-tech) | |
| Surgent's Max the Tax: Metaverse (Self-Study) (24SS-0300)24SS-0300 | *Why accounting and other professionals should use the metaverse *Where accountants and other professionals can find their space in the metaverse *How the metaverse is changing the way we work | |
| Self-Study | | Downloadable PDF | 1 CPE (1 tech, 0 non-tech) | |
| Surgent's Max the Tax: Equity Compensation (Self-Study) (24SS-0301)24SS-0301 | *Stock grants, including Restricted Stock Awards (RSAs), Restricted Stock Units (RSUs), and Performance Share Units (PSUs) *Stock options and rights, including Incentive Stock Options (ISOs), Non-Qualified Stock Options (NQSOs), Stock Appreciation Rights (SARs), and phantom awards*Employee Stock Purchase Plans (ESPPs)*Equity awards and partnerships / S Corporations | |
| Self-Study | | Downloadable PDF | 1 CPE (1 tech, 0 non-tech) | |
| Surgent's Max the Tax: Entity Selection (Self-Study) (24SS-0302)24SS-0302 | *Choice of entity decisions*Client consultation questions regarding entity selection | |
| Self-Study | | Downloadable PDF | 1 CPE (1 tech, 0 non-tech) | |
| Surgent's Navigating Your Client Through the IRS Appeals Process (Self-Study) (24SS-0303)24SS-0303 | *Preparing a valid Appeals Protest for small case requests when tax, penalties, and interest for each period are $25,000 or less*Writing and filing a Formal Protest, including required information*Alternative Dispute Resolution options available to clients*Negotiation and time limitations*Preparing and submitting a Tax Court petition to preserve a client's rights | |
| Self-Study | | Downloadable PDF | 4 CPE (4 tech, 0 non-tech) | |
| Surgent's Navigating Your Client Through the IRS Appeals Process (Self-Study) (24SS-0304)24SS-0304 | *Preparing a valid Appeals Protest for small case requests when tax, penalties, and interest for each period are $25,000 or less*Writing and filing a Formal Protest, including required information*Alternative Dispute Resolution options available to clients*Negotiation and time limitations*Preparing and submitting a Tax Court petition to preserve a client's rights | |
| Self-Study | | On-Demand | 4 CPE (4 tech, 0 non-tech) | |
| Surgent's Nuts & Bolts of Cryptocurrency Taxation (Self-Study) (24SS-0305)24SS-0305 | *What is blockchain technology?*How do you buy crypto?*How do you store crypto?*Use cases of cryptocurrency*Blockchain technology*Use cases of cryptocurrency*Tax overview*How taxes work for cryptocurrency investors*How taxes work for cryptocurrency mining*Taxation of other transactions*Foreign reporting requirements and crypto*How to use a tool like CoinTracker to calculate capital gains and losses*New developments in the space*Tax planning opportunities*Why do accountants need to care? | |
| Self-Study | | On-Demand | 2 CPE (2 tech, 0 non-tech) | |
| Surgent's Skills to Enhance Personal and Professional Networks (Self-Study) (24SS-0306)24SS-0306 | *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 | |
| Self-Study | | On-Demand | 2 CPE (0 tech, 2 non-tech) | |
| Surgent's Getting Ready for Busy Season: Key Changes Every Tax Practitioner Should Know (Self-Study) (24SS-0307)24SS-0307 | *Timely coverage of breaking tax legislation*Comprehensive coverage of the Inflation Reduction Act of 2022 and SECURE Act 2.0*A tour of the most recent changes starting from gross income and ending with alternative minimum tax (AMT) and selected credits including the latest IRS guidance on recent tax legislation*Hot developments affecting the upcoming tax season*Review of new laws and changes in old forms to provide a familiarity for the upcoming tax season*Key new tax and practice developments and how they impact the current-year tax forms for individuals | |
| Self-Study | | Downloadable PDF | 4 CPE (4 tech, 0 non-tech) | |
| Surgent's Getting Ready for Busy Season: Key Changes Every Tax Practitioner Should Know (Self-Study) (24SS-0308)24SS-0308 | *Timely coverage of breaking tax legislation*Comprehensive coverage of the Inflation Reduction Act of 2022 and SECURE Act 2.0*A tour of the most recent changes starting from gross income and ending with alternative minimum tax (AMT) and selected credits including the latest IRS guidance on recent tax legislation*Hot developments affecting the upcoming tax season*Review of new laws and changes in old forms to provide a familiarity for the upcoming tax season*Key new tax and practice developments and how they impact the current-year tax forms for individuals | |
| Self-Study | | On-Demand | 4 CPE (4 tech, 0 non-tech) | |
| Surgent's Non-GAAP Financial Measures: What You Need to Know (Self-Study) (24SS-0309)24SS-0309 | *Comment letter analysis from several Big Four accounting firms*Non-GAAP financial measures*Comments from the SEC and FASB | |
| Self-Study | | Downloadable PDF | 2 CPE (2 tech, 0 non-tech) | |
| Surgent's What You Need to Know About ASC 842, Leases (Self-Study) (24SS-0310)24SS-0310 | *ASU No. 2016-02,Leases (Topic 842)*Overall lease accounting guidance*Lessor Accounting 101*Detailed review of accounting by lessees*Transition guidance*Recently issued updates to the lease accounting guidance | |
| Self-Study | | On-Demand | 1 CPE (1 tech, 0 non-tech) | |
| Surgent's Examining ASC 842, Leases: More Than Meets the Eye (Self-Study) (24SS-0311)24SS-0311 | *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*FASB guidance on accounting for COVID-19-related rent concessions*Feedback from the public company adoption of Topic 842 | |
| Self-Study | | On-Demand | 4 CPE (4 tech, 0 non-tech) | |
| Surgent's Examining ASC 842, Leases: More Than Meets the Eye (Self-Study) (24SS-0312)24SS-0312 | *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*FASB guidance on accounting for COVID-19-related rent concessions*Feedback from the public company adoption of Topic 842 | |
| Self-Study | | Downloadable PDF | 4 CPE (4 tech, 0 non-tech) | |
| Surgent's Latest Developments in Nonprofit Accounting and Auditing (Self-Study) (24SS-0313)24SS-0313 | *Developing issues related to Yellow Book audits and single audits*Key AICPA developments affecting audits of nonprofits (including the implementation of SAS No. 145 on risk assessment)*How ASU No. 2020-07 affected the reporting and disclosure of contributed nonfinancial assets through the lens of three implementers*Understanding FASB ASC 842, Leases, and how nonprofits will implement the standard (including a look at early implementers and year two leasing issues) | |
| Self-Study | | Downloadable PDF | 8 CPE (8 tech, 0 non-tech) | |
| Surgent's Life After Adoption: Applying Topic 606 to Revenue Contracts on an Ongoing Basis (Self-Study) (24SS-0314)24SS-0314 | *ASC Topic 606,Revenue from Contracts with Customers*The FASB's new five-step revenue recognition model, including hands-on examples and illustrations of the new guidance*Presentation and disclosure requirements and examples*Industry-specific implementation issues and guidance*Best practices, lessons learned and opportunities to improve on the reporting of revenue under Topic 606 going forward*Accounting considerations related to COVID-19-driven changes to revenue recognition processes | |
| Self-Study | | Downloadable PDF | 8 CPE (8 tech, 0 non-tech) | |
| Surgent's Life After Adoption: Applying Topic 606 to Revenue Contracts on an Ongoing Basis (Self-Study) (24SS-0315)24SS-0315 | *ASC Topic 606,Revenue from Contracts with Customers*The FASB's new five-step revenue recognition model, including hands-on examples and illustrations of the new guidance*Presentation and disclosure requirements and examples*Industry-specific implementation issues and guidance*Best practices, lessons learned and opportunities to improve on the reporting of revenue under Topic 606 going forward*Accounting considerations related to COVID-19-driven changes to revenue recognition processes | |
| Self-Study | | On-Demand | 8 CPE (8 tech, 0 non-tech) | |
| Surgent's Organizational Culture and the Finance Professional (Self-Study) (24SS-0316)24SS-0316 | *The three primary organizational cultures*The best cultural fit for certain types of businesses*How the finance professional affects culture*How to choose the culture you want, and how to get it*Greatest things that affect the culture of an organization | |
| Self-Study | | On-Demand | 1 CPE (0 tech, 1 non-tech) | |
| Surgent's A Complete Guide to Offers in Compromise (Self-Study) (24SS-0317)24SS-0317 | *Legislative history*American Jobs Creation Act of 2004 and changes to IRC Section 6159*Comprehensive coverage of the three main types of OIC*Doubts as to collectability (DATC)*Doubts as to liability (DATL)*Effective tax administration (ETA)*Hybrid of DATC*Detailed walk-through of the process and key terms*Practical solutions and success rates*Various scams | |
| Self-Study | | On-Demand | 2 CPE (2 tech, 0 non-tech) | |
| Surgent's Performing a Compilation Engagement Under AR-C Section 80 (Self-Study) (24SS-0318)24SS-0318 | *Relevant sections of SSARS No. 21, Clarification and Recodification*Updates to SSARS No. 21 guidance due to issuance of SSARS Nos. 22-25*Review of AR-C Section 60 requirements for all SSARS engagements*Detailed guidance on performing compilation engagements under AR-C Section 80 | |
| Self-Study | | On-Demand | 1 CPE (1 tech, 0 non-tech) | |
| Surgent's Preparation and Compilation Engagements Under the SSARS (Self-Study) (24SS-0319)24SS-0319 | *Relevant sections of SSARS No. 21,Clarification and Recodification*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. 26,Quality Management for an Engagement Conducted in Accordance With Statements on Standards for Accounting and Review Services*Proposed changes to the SSARS guidance*Comprehensive sample engagement work programs for preparation and compilation engagements*Prescribed form, specified line item, pro forma, and other engagement variations*Complete illustrations of relevant engagement letters, reporting and other required communications for preparation and compilation engagements | |
| Self-Study | | Downloadable PDF | 4 CPE (4 tech, 0 non-tech) | |
| Surgent's Preparation and Compilation Engagements Under the SSARS (Self-Study) (24SS-0320)24SS-0320 | *Relevant sections of SSARS No. 21,Clarification and Recodification*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. 26,Quality Management for an Engagement Conducted in Accordance With Statements on Standards for Accounting and Review Services*Proposed changes to the SSARS guidance*Comprehensive sample engagement work programs for preparation and compilation engagements*Prescribed form, specified line item, pro forma, and other engagement variations*Complete illustrations of relevant engagement letters, reporting and other required communications for preparation and compilation engagements | |
| Self-Study | | On-Demand | 4 CPE (4 tech, 0 non-tech) | |
| Surgent's Preparing C Corporation Tax Returns for New Staff and Paraprofessionals (Self-Study) (24SS-0321)24SS-0321 | *Preparation by hand of a reasonably complicated Form 1120 U.S. corporate income tax return from trial balance to completed return*The importance of Schedule M-1, including many adjustments in reconciling book income to tax income, and items preparation staff may look for on all business returns. Learn to self-review*New tax-planning strategies for depreciation deductions, including changes to Section 179 and first-year depreciation (Section 168(k)) as a result of recent tax legislation*Methods of accounting -- Application and choices*In-depth analysis of Form 4797 dealing with depreciation recapture*Deductible expenses -- including rules on meals and entertainment*Section 163(j)*Computation of tax liability*Overview of many common business deductions; which are deductible and which are M-1 items?*How to practically handle uniform capitalization and inventory accounting for a small manufacturing concern*And much more | |
| Self-Study | | Downloadable PDF | 10 CPE (10 tech, 0 non-tech) | |
| Surgent's Preparing C Corporation Tax Returns for New Staff and Paraprofessionals (Self-Study) (24SS-0322)24SS-0322 | *Preparation by hand of a reasonably complicated Form 1120 U.S. corporate income tax return from trial balance to completed return*The importance of Schedule M-1, including many adjustments in reconciling book income to tax income, and items preparation staff may look for on all business returns. Learn to self-review*New tax-planning strategies for depreciation deductions, including changes to Section 179 and first-year depreciation (Section 168(k)) as a result of recent tax legislation*Methods of accounting -- Application and choices*In-depth analysis of Form 4797 dealing with depreciation recapture*Deductible expenses -- including rules on meals and entertainment*Section 163(j)*Computation of tax liability*Overview of many common business deductions; which are deductible and which are M-1 items?*How to practically handle uniform capitalization and inventory accounting for a small manufacturing concern*And much more | |
| Self-Study | | On-Demand | 8 CPE (8 tech, 0 non-tech) | |
| Surgent's Taxation of Partnership Distributions and Sales of Partnership Interests (Self-Study) (24SS-0323)24SS-0323 | *Types of partnership distributions*Liquidating partnership distributions*Basis of property distributed by a partnership*Special basis adjustments under Section 732(d)*Abandoned and worthless partnership interests*Section 751(a) exchange*Transactions between partners and their partnerships*Disguised sales*Section 736(a) and (b) payments | |
| Self-Study | | On-Demand | 4 CPE (4 tech, 0 non-tech) | |
| Surgent's Principles of Financial Statement Presentation (Self-Study) (24SS-0324)24SS-0324 | *The key presentation requirements with respect to an entity's financial statements*ASC topics related to presentation requirements, with a focus on ASC Topic 205, ASC Topic 210, ASC Topic 220, ASC Topic 225, ASC Topic 230, ASC Topic 235, and ASC Topic 250*Considerations around changes in accounting principles | |
| Self-Study | | Downloadable PDF | 3 CPE (3 tech, 0 non-tech) | |
| Surgent's Preparing Individual Tax Returns for New Staff and Paraprofessionals (Self-Study) (24SS-0325)24SS-0325 | *New and expanded energy credits under the Inflation Reduction Act (IRA)*Preparation of various Form 1040 individual tax returns and schedules; provided answers include "filled-in" forms*Coverage of Form 7203*Coverage of Section 199A qualified business income, its calculation, limitations, and examples*Dividends and interest -- Ordinary, return of capital, and capital gain distribution dividends; tax-exempt interest, original issue discount, etc.*Security transactions -- From Form 1099-B to Form 8949 to Schedule D, plus mutual fund sales and related basis issues*Self-employed person issues*Schedule C deductions including depreciation*Sale and exchange of property -- Understanding Form 4797 and depreciation recapture; capital gains*A working understanding of passive losses -- How to handle rental property and how the passive loss rules flow to the tax forms*Itemized deductions -- A thorough understanding of what's deductible and what's not*Interest deductions -- Limitations and timing problems*Charitable contributions substituting for taxes, IRS says -- No!*Retirement contributions and education credits and deductions*Tax computations -- The Kiddie Tax, AMT, regular tax, tax credits*Individual problems illustrated by form preparation for various items, with numerous "practice tips"*Impact of recent legislation and forms changes on the 1040 | |
| Self-Study | | Downloadable PDF | 8 CPE (8 tech, 0 non-tech) | |
| Surgent's Preparing Individual Tax Returns for New Staff and Paraprofessionals (Self-Study) (24SS-0326)24SS-0326 | *New and expanded energy credits under the Inflation Reduction Act (IRA)*Preparation of various Form 1040 individual tax returns and schedules; provided answers include "filled-in" forms*Coverage of Form 7203*Coverage of Section 199A qualified business income, its calculation, limitations, and examples*Dividends and interest -- Ordinary, return of capital, and capital gain distribution dividends; tax-exempt interest, original issue discount, etc.*Security transactions -- From Form 1099-B to Form 8949 to Schedule D, plus mutual fund sales and related basis issues*Self-employed person issues*Schedule C deductions including depreciation*Sale and exchange of property -- Understanding Form 4797 and depreciation recapture; capital gains*A working understanding of passive losses -- How to handle rental property and how the passive loss rules flow to the tax forms*Itemized deductions -- A thorough understanding of what's deductible and what's not*Interest deductions -- Limitations and timing problems*Charitable contributions substituting for taxes, IRS says -- No!*Retirement contributions and education credits and deductions*Tax computations -- The Kiddie Tax, AMT, regular tax, tax credits*Individual problems illustrated by form preparation for various items, with numerous "practice tips"*Impact of recent legislation and forms changes on the 1040 | |
| Self-Study | | On-Demand | 8 CPE (8 tech, 0 non-tech) | |
| Surgent's Integrated Planning, Forecasting and Budgeting for Organizational Success (Self-Study) (24SS-0327)24SS-0327 | *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 | |
| Self-Study | | On-Demand | 4 CPE (4 tech, 0 non-tech) | |
| Surgent's Integrated Planning, Forecasting and Budgeting for Organizational Success (Self-Study) (24SS-0328)24SS-0328 | *Differences between planning and budgeting*The business model*Strategic plan, marketing plan, and technology plan*Financial forecasting and financial risk analysis*Five-year operating plan and the sales/income plan*Intermediate planning and capital equipment planning*One-year operating plan and monthly planning*Cash plan and risk plan | |
| Self-Study | | Downloadable PDF | 4 CPE (4 tech, 0 non-tech) | |
| Surgent's CFO/Controller's Roadmap to Success: Integrated Planning, Forecasting and Budgeting (Self-Study) (24SS-0329)24SS-0329 | *Differences between planning and budgeting*Building change into the planning process*The business model*Strategic plan, marketing plan, and technology plan*Financial forecasting and financial risk analysis*Five-year operating plan and the sales/income plan*Intermediate planning and capital equipment planning*One-year operating plan and monthly planning*Cash plan and risk plan | |
| Self-Study | | Downloadable PDF | 8 CPE (8 tech, 0 non-tech) | |
| Surgent's Partnership and LLC Core Tax Issues From Formation Through Liquidation (Self-Study) (24SS-0331)24SS-0331 | *Reporting requirements forSchedules K-2 and K-3*Capital account reporting requirements*Schedule K-1 reporting forSection 743 adjustments*Schedule K-1 reporting forSection 704 gains and losses*Comprehensive case on partnership/partner application of the business interest deduction*When to use "704(b) basis" for capital accounts versus "tax basis"*Detailed rules of Section 704 for preventing the shifting of tax consequences among partners or members*Unreasonable uses of the traditional & curative allocation methods*Multiple layers of Section 704(c) allocations*Treatment of recourse versus nonrecourse debt basis*How to calculate basis limitations and its implication on each partner's own tax return*How Section 179 limitations affect partnership/LLC basis*Regulations for handling basis step-ups under Section 754 elections, and mandatory adjustments under Section 743 and Section 734 for partnerships who have NOT made the Section 754 election*Subsequent contributions of property with Section 754 adjusted basis to another partnership or corporation*Capital account adjustments in connection with admission of new member*Special allocations require "substantial economic effect"; what are the requirements?*LLCs and self-employment tax to the members*Distributions -- current or liquidating, cash or property including the substituted basis rule*Termination/liquidation of an LLC | |
| Self-Study | | On-Demand | 8 CPE (8 tech, 0 non-tech) | |
| Surgent's Project Management for Finance Professionals (Self-Study) (24SS-0332)24SS-0332 | *Project management is a way of thinking and managing*Identifying projects, needs, objectives, and deliverables*Project feasibility evaluation*Life cycle of a project*What causes projects to fail*Establishing the project scope and preventing "project creep"*Defining and managing stakeholders*Organizational politics and conflict management*Establishing the detailed schedule*Introduction to project management software | |
| Self-Study | | Downloadable PDF | 6 CPE (6 tech, 0 non-tech) | |
| Surgent's Select Estate and Life Planning Issues for the Middle-Income Client (Self-Study) (24SS-0333)24SS-0333 | *Changes to the lifetime estate tax exemption in light of proposed regulations*SECURE 2.0 updates*More than 20 documents that should be reviewed that are neither a will nor trust*Provisions you need in a will*Trusts and other arrangements for children*Durable powers of attorney for healthcare and for financial matters*Realistic retirement goals*Developments relative to estate tax, and the implications for planning | |
| Self-Study | | Downloadable PDF | 4 CPE (4 tech, 0 non-tech) | |
| Surgent's Select Estate and Life Planning Issues for the Middle-Income Client (Self-Study) (24SS-0334)24SS-0334 | *Changes to the lifetime estate tax exemption in light of proposed regulations*SECURE 2.0 updates*More than 20 documents that should be reviewed that are neither a will nor trust*Provisions you need in a will*Trusts and other arrangements for children*Durable powers of attorney for healthcare and for financial matters*Realistic retirement goals*Developments relative to estate tax, and the implications for planning | |
| Self-Study | | On-Demand | 4 CPE (4 tech, 0 non-tech) | |
| Surgent's Estate and Life Planning Issues for the Middle-Income Client (Self-Study) (24SS-0335)24SS-0335 | *Changes to the lifetime estate tax exemption in light of proposed regulations*SECURE 2.0 updates*More than 20 documents that should be reviewed that are neither a will nor trust*Applicable rates, and tactics that may be used to minimize them*Reducing the impact of ancillary administration*Provisions you need in a will*When a trust is needed for children*Durable powers of attorney, for financial matters and for healthcare*Realistic retirement goals*Management of insurance: liability, disability, and life*Dealing with marriage and divorce*Titling assets effectively*Developments relative to estate tax, and the implications for planning | |
| Self-Study | | Downloadable PDF | 8 CPE (8 tech, 0 non-tech) | |
| Surgent's Project Management: Tips, Tricks and Traps (Self-Study) (24SS-0336)24SS-0336 | *Contrasting project management with operations management*Reviewing organizational culture and how it applies to project management*The various types of project management including Agile, Scrum, Waterfall, Critical path, and others*Looking at risk management software and its application in different types of project management*Managing and leading project management stakeholders | |
| Self-Study | | Downloadable PDF | 4 CPE (4 tech, 0 non-tech) | |
| Surgent's Project Management: Tips, Tricks and Traps (Self-Study) (24SS-0337)24SS-0337 | *Contrasting project management with operations management*Reviewing organizational culture and how it applies to project management*The various types of project management including Agile, Scrum, Waterfall, Critical path, and others*Looking at risk management software and its application in different types of project management*Managing and leading project management stakeholders | |
| Self-Study | | On-Demand | 4 CPE (4 tech, 0 non-tech) | |
| Surgent's Microsoft PowerPoint 2016: Getting Started (Self-Study) (24SS-0338)24SS-0338 | *Identify elements of the PowerPoint Start screen; select a template to create a new presentation*Identify PowerPoint window elements*Recognize ways to insert slides, apply a theme, and add slide content*Recognize how to switch between views; then preview, and print a presentation*Select PowerPoint options; identify ways to get Help in PowerPoint*Recognize ways to delete and reposition slides*Select options to spell check a presentation*Recognize ways to insert and format slide objects*Identify how to add transition and animation effects*Select options to set up a slide show*Identify how to create, save, and use a custom theme and custom template*Recognize techniques for integrating Excel data and charts with PowerPoint slides*Identify how to insert the date, slide numbers, and footer text*Select the slide show controls*Select Presenter view to run a slide show | |
| Self-Study | | Downloadable PDF | 6 CPE (0 tech, 6 non-tech) | |
| Surgent's Performing a Preparation Engagement Under AR-C Section 70 (Self-Study) (24SS-0339)24SS-0339 | *Relevant sections of SSARS No. 21, Clarification and Recodification*Updates to SSARS No. 21 guidance due to issuance of SSARS Nos. 22-25*Review of AR-C Section 60 requirements for all SSARS engagements*Detailed guidance on performing preparation engagements under AR-C Section 70 | |
| Self-Study | | On-Demand | 1 CPE (1 tech, 0 non-tech) | |
| Surgent's Power Query Series: Use Cases (Self-Study) (24SS-0340)24SS-0340 | *Removing unwanted characters from a data set*All data appears in one column*Two categories appear in one column*Extracting useful information from inconsistent data (Text Analytics)*Have a sub-header that is in a row and should be in a column*Hands-on examples | |
| Self-Study | | On-Demand | 1 CPE (1 tech, 0 non-tech) | |
| Surgent's Power Query Series: Formulas, M Language and Error Handling (Self-Study) (24SS-0341)24SS-0341 | *Learning formulas in Power Query*Introduction to the "M" language*Types of structured values in Power Query*Other types of values in Power Query*Types of errors in Power Query*Custom columns*Hands-on examples | |
| Self-Study | | On-Demand | 1 CPE (1 tech, 0 non-tech) | |
| Surgent's Power Query Series: Data Modeling and Next Steps (Self-Study) (24SS-0342)24SS-0342 | *Functions and parameters*Demonstration of invoking a function*Basics of data modeling*Power Query is everywhere*Power BI preview features*Hands-on examples: creating a data model from a flat file; transferring an Excel data model to Power BI desktop; preview feature: using text by examples in Power BI desktop | |
| Self-Study | | On-Demand | 1 CPE (1 tech, 0 non-tech) | |
| Surgent's Power Query Series: Introduction and First Connection (Self-Study) (24SS-0343)24SS-0343 | *What is Power Query?*Why should I learn Power Query?*What are the benefits of using Power Query?*Power Query is not just for Excel*Power Query versions are not the same*What version of Power Query do I have?*How to get Power Query*Making your first connection in Power Query*Hands-on examples: connection query, editing a query, duplicating a query | |
| Self-Study | | On-Demand | 1 CPE (1 tech, 0 non-tech) | |
| Surgent's Power Query Series: Making a Connection (Self-Study) (24SS-0344)24SS-0344 | *Workflow of making a connection* Get data*Navigator dialog box*Query options*Global and current workbook*Data load options*Queries and connections*Data source settings*Hands-on examples: importing files and databases | |
| Self-Study | | On-Demand | 1 CPE (1 tech, 0 non-tech) | |
| Surgent's Power Query Series: Editor -- The User Interface of Power Query (Self-Study) (24SS-0345)24SS-0345 | *What is the Power Query Editor?*How can I launch the Power Query Editor?*Review of the components of the Power Query Editor-Preview pane-Ribbon-Queries pane-Query settings pane-Applied steps-Formula bar | |
| Self-Study | | On-Demand | 1 CPE (1 tech, 0 non-tech) | |
| Surgent's Power Query Series: Data Transformations (Self-Study) (24SS-0346)24SS-0346 | *Workflow of a data transformation, including data cleaning, data enrichment, and data shaping*How to perform data transformations*Hands-on example: flattening a general ledger | |
| Self-Study | | On-Demand | 1 CPE (1 tech, 0 non-tech) | |
| Surgent's Power Query Series: Adding Columns for Data Enrichment (Self-Study) (24SS-0347)24SS-0347 | *Create a new column from existing columns*Adding columns is determined by the data type of the column*Adding new columns*Hands-on examples: column from examples, merging columns, duplicate columns, custom columns, conditional column, index column | |
| Self-Study | | On-Demand | 1 CPE (1 tech, 0 non-tech) | |
| Surgent's Power Query Series: More Transformations and Load Options (Self-Study) (24SS-0348)24SS-0348 | *Workflow of the data transformation for a general ledger with sub-accounts*Loading a query*Loading options for a query*Changing the load destination of a query*Hands-on examples: flattening a general ledger with sub-accounts; making a connection to the data source; reviewing and documenting the steps created by Power Query | |
| Self-Study | | On-Demand | 1 CPE (1 tech, 0 non-tech) | |
| Surgent's Power Query Series: Append Queries (Self-Study) (24SS-0349)24SS-0349 | *What is an append query?*What are the data requirements for an append query?*Hands-on examples: combining worksheets in the same workbook, listing all objects in a workbook, combining files in a folder | |
| Self-Study | | On-Demand | 1 CPE (1 tech, 0 non-tech) | |
| Surgent's Power Query Series: Merge Queries (Self-Study) (24SS-0350)24SS-0350 | *What is a merge query?*What are the data requirements for a merge query?*What are the types of joins for a merge query?*Hands-on examples: creating merge queries, creating a full anti-join using an append query, grouping queries | |
| Self-Study | | On-Demand | 1 CPE (1 tech, 0 non-tech) | |
| Surgent's Power Query Series: Useful Transformations (Self-Study) (24SS-0351)24SS-0351 | *Data before and after transformation: unpivoting, pivoting, split to column by delimiter (by columns or rows)*Filtering and grouping*Fuzzy matching*Hands-on examples | |
| Self-Study | | On-Demand | 1 CPE (1 tech, 0 non-tech) | |
| Surgent's Public Speaking and Presentation Skills (Self-Study) (24SS-0352)24SS-0352 | *How experienced speakers manage presentation anxiety*The elements of effective persuasion*The three styles of speech*Strategies to improve speech pace*The importance of volume when presenting*The art of the pause*Methods for using visual aids*Best practices for preparing for a presentation*Components of an effective presentation | |
| Self-Study | | On-Demand | 2 CPE (0 tech, 2 non-tech) | |
| Surgent's Microsoft Excel 2019: Getting Started with PivotTables and PivotCharts (Self-Study) (24SS-0353)24SS-0353 | *Use the PivotTable button to create a PivotTable *Use the Recommend PivotTables button to create a PivotTable *Use the Quick Analysis feature to create a PivotTable *Use the Summarize as PivotTable button with the Data Model to create a PivotTable *Format the PivotTable values using a shortcut menu *Change the PivotTable layout using the PivotTable Tools Design tab *Rearrange, hide and show subtotals and grand totals using the PivotTable Tools Design tab *Apply a PivotTable style using the PivotTable Tools Design tab *Refresh a PivotTable using the PivotTable Tools Analyze tab or keyboard shortcut *Filter a PivotTable using the filtering arrows *Modify the PivotTable structure using the Field List *Filter a PivotTable using slicers *Add a calculated field to a PivotTable using the PivotTable Tools Analyze tab *Modify the Value Field Settings using a shortcut menu *Use the PivotChart button to create an embedded PivotChart *Use the standard Excel charting buttons to create a PivotChart *Use a keyboard shortcut to create a PivotChart on its own chart sheet *Create a PivotChart and linked PivotTable simultaneously *Add or remove chart elements using the Chart Elements button *Change the chart style and color scheme using the Chart Styles button *Change the chart layout using the PivotChart Tools Design tab *Select and format individual chart elements using the PivotChart Tools Format tab *Filter the PivotChart using the Pivot Field buttons *Change the chart type and subtype using a shortcut men *Add, remove, and reposition the PivotChart fields using the Field List *Switch the row/column orientation using the PivotChart Tools Design tab | |
| Self-Study | | Downloadable PDF | 4 CPE (0 tech, 4 non-tech) | |
| Surgent's Firm Quality Control Standards and Best Practices (Self-Study) (24SS-0354)24SS-0354 | *The major requirements of QC Section 10, A Firm's System of Quality Control*Elements of an effective system of quality control*Considerations for sole practitioners and smaller firms when implementing QC Section 10*Guidance in implementing an effective firm-wide system of quality control across its six components | |
| Self-Study | | On-Demand | 1 CPE (1 tech, 0 non-tech) | |
| Surgent's Applying the Yellow Book to a Financial Statement Audit (Self-Study) (24SS-0355)24SS-0355 | *Critical concepts related to applying the new Yellow Book including when the standards are applicable; the types of engagements involved; and the relationship between the Yellow Book and other standards*The new Yellow Book standards related to ethics; independence; professional judgment; competence and CPE; quality control; and peer review*The new Yellow Book requirements related to performing and reporting on financial audits and how those requirements affect the audit in areas like internal control | |
| Self-Study | | Downloadable PDF | 4 CPE (4 tech, 0 non-tech) | |
| Surgent's Applying the Yellow Book to a Financial Statement Audit (Self-Study) (24SS-0356)24SS-0356 | *Critical concepts related to applying the new Yellow Book including when the standards are applicable; the types of engagements involved; and the relationship between the Yellow Book and other standards*The new Yellow Book standards related to ethics; independence; professional judgment; competence and CPE; quality control; and peer review*The new Yellow Book requirements related to performing and reporting on financial audits and how those requirements affect the audit in areas like internal control | |
| Self-Study | | On-Demand | 4 CPE (4 tech, 0 non-tech) | |
| Surgent's Implementing the New Risk Assessment Standard (Self-Study) (24SS-0357)24SS-0357 | *The performance of risk assessment procedures to attain the knowledge needed to assess risk*How the auditor identifies and assesses the risks of material misstatement*The new "stand-back" requirements related to risk assessment | |
| Self-Study | | On-Demand | 2 CPE (2 tech, 0 non-tech) | |
| Surgent's Real Estate Taxation: Critical Considerations (Self-Study) (24SS-0358)24SS-0358 | *The impact of recent tax legislation on the real estate industry*Depreciation and recapture*Determining the basis when acquiring real estate*Passive activity losses*Calculation of gain or loss on sale of real estate*Rental operations*Installment sales | |
| Self-Study | | Downloadable PDF | 4 CPE (4 tech, 0 non-tech) | |
| Surgent's Real Estate Taxation: Critical Considerations (Self-Study) (24SS-0359)24SS-0359 | *The impact of recent tax legislation on the real estate industry*Depreciation and recapture*Determining the basis when acquiring real estate*Passive activity losses*Calculation of gain or loss on sale of real estate*Rental operations*Installment sales | |
| Self-Study | | On-Demand | 4 CPE (4 tech, 0 non-tech) | |
| Surgent's Real Estate Tax Boot Camp (Self-Study) (24SS-0360)24SS-0360 | *Coverage of recent tax legislation pertaining to real estate*Installment sales*Rental operations*Depreciation and recapture*Determination of basis*Passive activity losses*At-risk rules*The qualified business income (QBI) deduction as it relates to rental real estate*Like-kind exchanges*Calculation of gain or loss on sale of real estate | |
| Self-Study | | Downloadable PDF | 8 CPE (8 tech, 0 non-tech) | |
| Surgent's Guide to the Topic 606 Revenue Recognition Model for All CPAs (Self-Study) (24SS-0361)24SS-0361 | *Topic 606, Revenue from Contracts with Customers, including recently issued ASUs impacting Topic 606*The FASB's new five-step revenue recognition model, including hands-on examples and illustrations of the new guidance*Presentation and disclosure requirements*Accounting considerations related to COVID-19-driven changes to revenue recognition processes*Lessons learned and best practices for improving business processes related to revenue recognition going forward | |
| Self-Study | | On-Demand | 4 CPE (4 tech, 0 non-tech) | |
| Surgent's Guide to the Topic 606 Revenue Recognition Model for All CPAs (Self-Study) (24SS-0362)24SS-0362 | *Topic 606, Revenue from Contracts with Customers, including recently issued ASUs impacting Topic 606*The FASB's new five-step revenue recognition model, including hands-on examples and illustrations of the new guidance*Presentation and disclosure requirements*Accounting considerations related to COVID-19-driven changes to revenue recognition processes*Lessons learned and best practices for improving business processes related to revenue recognition going forward | |
| Self-Study | | Downloadable PDF | 4 CPE (4 tech, 0 non-tech) | |
| Surgent's Reducing a Business Owner Client's Exposure to Social Security and Self-Employment Taxes (Self-Study) (24SS-0363)24SS-0363 | *Section 1402(a)(1) exclusions from the definition of self-employment income*Application of the SE tax to members of limited liability companies*Taking a self-employed owner's health insurance deductions against self-employment tax*How using the S Corporations and the MMLLC treated as a partnership can help reduce an individual's exposure to self-employment tax*How hiring a spouse and/or child helps reduce self-employment tax*Differentiating between income treated as self- employment income and income that is not self-employment income | |
| Self-Study | | On-Demand | 2 CPE (2 tech, 0 non-tech) | |
| Surgent's Raising Financially Capable Children (Self-Study) (24SS-0364)24SS-0364 | *Discussion of the importance of a financial education for the next generation*Understanding a client's financial values*Determining a client's financial literacy*Helping clients develop a teaching roadmap*Using knowledge to protect against entitlement*Developing a knowledge base for the information, including a full list of recommended books on the topic and games for families to play*Discussion of specific topics, including tips and tricks related to:-Allowances-Earning, work, and entrepreneurship-Spending, saving, and investing -Philanthropy-Taxes-Credit cards | |
| Self-Study | | On-Demand | 2 CPE (2 tech, 0 non-tech) | |
| Surgent's Reporting Internal Control Deficiencies Under the Yellow Book (Self-Study) (24SS-0365)24SS-0365 | *The Yellow Book performance and reporting requirements related to internal control deficiencies*Evaluating whether an internal control deficiency should be reported as a significant deficiency or a material weakness*How the auditor develops the criteria, condition, cause, and effect elements of a Yellow Book finding | |
| Self-Study | | On-Demand | 1 CPE (1 tech, 0 non-tech) | |
| Surgent's Real Estate for Accounting and Finance Professionals (Self-Study) (24SS-0366)24SS-0366 | *Rental income and expense calculation and reporting*Deciphering Schedule E (Form 1040)*Nuances of vacation home rules*Passive activity loss rules: foundations and implications*Active vs. material participation in rental activities*Tax reporting: how to group passive activities*Limitations on passive losses: at-risk rules and deductions*Classifying rental real estate activities*Navigating exceptions in rental real estate taxation | |
| Self-Study | | On-Demand | 2 CPE (2 tech, 0 non-tech) | |
| Surgent's Remote Leadership and Virtual Meeting Mastery (Self-Study) (24SS-0367)24SS-0367 | *Create an equipment/technology checklist before each meeting*Structure your environment for maximum effect*Manage and mitigate distractions*Handle and respond to technology issues*Present yourself with authority*Prepare to achieve the best outcomes*Establish an authentic and accessible professional presence*Navigate a group meeting as well as one on one discussions*Master audio only meetings and discussions | |
| Self-Study | | On-Demand | 1 CPE (0 tech, 1 non-tech) | |
| Surgent's Top 20 Effective Strategies for Avoiding RMD Mistakes and Penalties: Updated for the NEW Proposed RMD Regulations (Self-Study) (24SS-0368)24SS-0368 | *Coverage of applicable provisions of SECURE Act 2.0 *What is a required minimum distribution for an account owner?*What is a required minimum distribution for a beneficiary IRA?*Key explanations of RMD regulations*The types of accounts that are subject to the required minimum distribution rules *The parties that are subject to the required minimum distribution rules*Exceptions and special considerations for required minimum distributions*Rollover and transfer rules in an RMD year*The various responsibilities for interested parties*Qualified charitable distributions and how they are coordinated with RMDs and IRA contributions *How the 10-year rule works for certain beneficiaries | |
| Self-Study | | On-Demand | 2 CPE (2 tech, 0 non-tech) | |
| Surgent's Risk Management for the Small Business (Self-Study) (24SS-0369)24SS-0369 | *Was COVID-19 a "black swan" or a "gray rhino"?*Monitor centrally but control decentrally*Establish specific plan for risk management*Risk recognition*Risk evaluation*Risk mitigation | |
| Self-Study | | On-Demand | 1 CPE (1 tech, 0 non-tech) | |
| Surgent's Recruiting and Retaining Next Gen Talent (Self-Study) (24SS-0370)24SS-0370 | *Who are Next Gen employees, and what are their career objectives?*How employers can align their values with Next Gen values*Establishing procedures and priorities that allow for attracting the best talent*Maintaining relationships with employees to reduce turnover and grow organizations | |
| Self-Study | | On-Demand | 1 CPE (0 tech, 1 non-tech) | |
| Surgent's UiPath: Step into RPA (Self-Study) (24SS-0371)24SS-0371 | *Overview of RPA *Understanding UiPath platform components *Hands-on application through automation project | |
| Self-Study | | Downloadable PDF | 1 CPE (1 tech, 0 non-tech) | |
| Surgent's Revenue Recognition: U.S. GAAP vs. IFRS (Self-Study) (24SS-0372)24SS-0372 | *Key principles of Revenue Recognition*Performance obligations in the Contract*Noncash considerations*Presentation of sales taxes*Impairment reversal of capitalized contract costs*Interim disclosures | |
| Self-Study | | Downloadable PDF | 1 CPE (1 tech, 0 non-tech) | |
| Surgent's Hot Topics Related to ASC 606 (Self-Study) (24SS-0373)24SS-0373 | *New and proposed FASB ASUs related to ASC 606*ASC 606 disclosure requirements and examples for non-public business entities*Impact of applying ASC 606 due to COVID-19 | |
| Self-Study | | On-Demand | 1 CPE (1 tech, 0 non-tech) | |
| Surgent's Section 754 Step-Up in Basis: Understanding the Tax Issues for Partnerships and LLCs (Self-Study) (24SS-0374)24SS-0374 | *How and why a partnership makes a 754 election*The effect of the 754 election when an interest in a partnership is sold or inherited*How the 754 election applies when a partnership makes a distribution of property to one or more of its partners*How to make the 754 basis adjustment | |
| Self-Study | | On-Demand | 2 CPE (2 tech, 0 non-tech) | |
| Surgent's New SASs Effective for December 31, 2021 Audits (Self-Study) (24SS-0375)24SS-0375 | *New format of the auditor's opinion, including the inclusion of key audit matters*Significant unusual transactions*Determining materiality*Conforming changes to other reports issued under the SAS | |
| Self-Study | | On-Demand | 1 CPE (1 tech, 0 non-tech) | |
| Surgent's Surging Auditors: Wally's Warehouse (Self-Study) (24SS-0376)24SS-0376 | *Observation and professional skepticism*Interviewing the client*Performing test counts*Evaluating the results obtained | |
| Self-Study | | Downloadable PDF | 1 CPE (1 tech, 0 non-tech) | |
| Surgent's Surging Auditors: Professional Skeptic (Self-Study) (24SS-0377)24SS-0377 | *Demonstrating professional skepticism*Assessing audit evidence*Responding to contradictory evidence*Assessing the sufficiency of audit evidence | |
| Self-Study | | Downloadable PDF | 1 CPE (1 tech, 0 non-tech) | |
| Surgent's Surging Auditors: Daily Dilemmas (Self-Study) (24SS-0378)24SS-0378 | *The importance of proper documentation of workpapers*Meeting firm-mandated ethical requirements* Independence issues related to client relationships*Client engagement and entertainment*Accurate and complete reporting of time | |
| Self-Study | | Downloadable PDF | 1 CPE (1 tech, 0 non-tech) | 1 Ethics |
| Surgent's Surging Auditors: Internal Out of Control (Self-Study) (24SS-0379)24SS-0379 | *Refresher on understanding internal controls*When testing internal controls is required*When testing of internal controls is an effective strategy to reduce substantive testing*Designing tests of controls*Responses when deviations are discovered in the design or operating effectiveness of internal control | |
| Self-Study | | Downloadable PDF | 1 CPE (1 tech, 0 non-tech) | |
| Surgent's Surging Auditors: Revenue Rush (Self-Study) (24SS-0380)24SS-0380 | *Application of ASC 606 to contractual situations *Identifying key information necessary to apply ASC 606 *Assessing compliance with the guidance of ASC 606 | |
| Self-Study | | Downloadable PDF | 1 CPE (1 tech, 0 non-tech) | |
| Surgent's Surging Auditors: Searching for Unrecorded Liabilities (Self-Study) (24SS-0381)24SS-0381 | *Optimal resource requests to support an appropriate search for unrecorded liabilities*Tracing transactions to the detail to identify whether liabilities are properly recorded*Evaluation of evidence to meet management's assertions | |
| Self-Study | | Downloadable PDF | 1 CPE (1 tech, 0 non-tech) | |
| Surgent's S Corporations Taxation: Advanced Issues (Self-Study) (24SS-0382)24SS-0382 | *Detailed rules governing basis in the shareholder's debt and stock*AAA*Built-in gains incurred from the sale of assets*Redemptions and liquidations*Compensation planning for shareholders, including planning strategies under the SECURE Act*Tax Cuts and Jobs Act of 2017 and the various stimulus acts, as applicable | |
| Self-Study | | Downloadable PDF | 4 CPE (4 tech, 0 non-tech) | |
| Surgent's S Corporations Taxation: Advanced Issues (Self-Study) (24SS-0383)24SS-0383 | *Detailed rules governing basis in the shareholder's debt and stock*AAA*Built-in gains incurred from the sale of assets*Redemptions and liquidations*Compensation planning for shareholders, including planning strategies under the SECURE Act*Tax Cuts and Jobs Act of 2017 and the various stimulus acts, as applicable | |
| Self-Study | | On-Demand | 4 CPE (4 tech, 0 non-tech) | |
| Surgent's SEC Hot Topics: MD&A and Non-GAAP Financial Measures (Self-Study) (24SS-0384)24SS-0384 | *The overall importance of the rules and regulations with respect to the Management's Discussion and Analysis (MD&A) section of an entity's consolidated financial statements filed with the U.S. Securities and Exchange Commission (SEC)*An overview of Non-GAAP Financial Measures | |
| Self-Study | | Downloadable PDF | 5 CPE (5 tech, 0 non-tech) | |
| Surgent's Securing a Comfortable Retirement (Self-Study) (24SS-0385)24SS-0385 | *Retirement planning using variables such as desired lifestyle, travel plans, housing plans, medical needs, and family needs to customize a retirement plan unique to the client*Using the residence and other real estate as retirement assets through equity and rent*Using the small business as a retirement resource through creative retirement plans, non-qualified deferred compensation, and converting the value of the business through sales within the family or to an outside party*An overview of portfolio management for retirees, including: sustainable portfolio withdrawal rates; balancing investments between income and equity, and taxable and nontaxable; and asset liquidation and distribution timing to minimize the tax impact of retirement distributions and maximize cash flow from retirement vehicles and Social Security*Developing a three-legged retirement stool of employer retirement, savings, and Social Security, and timing the use of the legs of the stool to maximize after tax retirement benefits*Analysis of the most current/important research on retirement planning and sustaining retirement income levels and lifestyles and the impact of the most recent tax laws, regulations, and rulings*Planning with the new retirement provisions of SECURE Act 2.0 | |
| Self-Study | | Downloadable PDF | 6 CPE (6 tech, 0 non-tech) | |
| Surgent's Securing a Comfortable Retirement in the Age of Spending (Self-Study) (24SS-0386)24SS-0386 | *Retirement planning using variables such as desired lifestyle, travel plans, housing plans, medical needs and family needs to customize a retirement plan unique to the client*Using the residence and other real estate as retirement assets through equity and rent*Using the small business as a retirement resource through creative retirement plans*Overview of asset allocation, portfolio management, portfolio rebalancing, and investment selection concepts, before and after retirement*The three-legged retirement stool of employer retirement, savings, and Social Security*Planning with the new retirement provisions of SECURE Act 2.0*Distribution/asset liquidation planning*Analysis of the most current/important research on retirement planning and sustaining retirement income levels | |
| Self-Study | | Downloadable PDF | 12 CPE (12 tech, 0 non-tech) | |
| Surgent's Securing a Comfortable Retirement in the Age of Spending (Self-Study) (24SS-0387)24SS-0387 | *Retirement planning using variables such as desired lifestyle, travel plans, housing plans, medical needs and family needs to customize a retirement plan unique to the client*Using the residence and other real estate as retirement assets through equity and rent*Using the small business as a retirement resource through creative retirement plans*Overview of asset allocation, portfolio management, portfolio rebalancing, and investment selection concepts, before and after retirement*The three-legged retirement stool of employer retirement, savings, and Social Security*Planning with the new retirement provisions of SECURE Act 2.0*Distribution/asset liquidation planning*Analysis of the most current/important research on retirement planning and sustaining retirement income levels | |
| Self-Study | | On-Demand | 8 CPE (8 tech, 0 non-tech) | |
| Surgent's S Corporations Core Tax Issues From Formation Through Liquidation (Self-Study) (24SS-0388)24SS-0388 | *What exactly is terminating S Corporations, including recent rulings*Schedules K-2 and K-3 reporting requirements and filing exceptions*Form 7203, S Corporations Shareholder Stock and Debt Basis Limitations*Shareholder changes Living Trust and causes S termination*LLCs electing S status, changing agreement could terminate election*Inherited a new client with reporting errors? What are my options?*Debt vs. equity and Section 385; Federal Express battled and won, how do we?*Are we to expect SECA tax on pass-through entities?*Shareholders losing "substance over form" argument*Basis neither increased by phantom income, nor reduced by non-deducted pass-through losses*Can I accrue expenses payable to a shareholder? Sure, but can I deduct them?*How Section 179 limitations affect S Corp. basis*Comparison of liquidation of a C Corporation vs. the liquidation of an S Corporations*Did not timely file Form 2553? A simple method to correct*Is there a "flexible standard of law" in regard to closely held entities? | |
| Self-Study | | On-Demand | 8 CPE (8 tech, 0 non-tech) | |
| Surgent's S Corporations Core Tax Issues From Formation Through Liquidation (Self-Study) (24SS-0389)24SS-0389 | *What exactly is terminating S Corporations, including recent rulings*Schedules K-2 and K-3 reporting requirements and filing exceptions*Form 7203, S Corporations Shareholder Stock and Debt Basis Limitations*Shareholder changes Living Trust and causes S termination*LLCs electing S status, changing agreement could terminate election*Inherited a new client with reporting errors? What are my options?*Debt vs. equity and Section 385; Federal Express battled and won, how do we?*Are we to expect SECA tax on pass-through entities?*Shareholders losing "substance over form" argument*Basis neither increased by phantom income, nor reduced by non-deducted pass-through losses*Can I accrue expenses payable to a shareholder? Sure, but can I deduct them?*How Section 179 limitations affect S Corp. basis*Comparison of liquidation of a C Corporation vs. the liquidation of an S Corporations*Did not timely file Form 2553? A simple method to correct*Is there a "flexible standard of law" in regard to closely held entities? | |
| Self-Study | | Downloadable PDF | 8 CPE (8 tech, 0 non-tech) | |
| Surgent's How to Settle a Client's Estate (Self-Study) (24SS-0390)24SS-0390 | *Issues involved when settling an estate -- marshaling of assets, payment of creditors, & distribution and accounting to beneficiaries*Explaining the needs and limitations of durable powers of attorney, health care directives, and living wills*Why a will is probated, and on what grounds it may be challenged*Comprehensive checklists on how to read a will, duties of an executor and trustee, and much more*Identification and report of estate assets*What to do and what not to do as a fiduciary, executor, or trustee -- duty of care, investment, informing, payment of debts and taxes, & defending a will contest*How executors and trustees interact with beneficiaries*Elective shares, and when a spouse might make that choice*What a trustee needs to know about incompetents and minors*Rights of creditors, third parties, and beneficiaries*Key issues in transferring property to a trust and from a trust or estate to a beneficiary*Identifying income, estate, and inheritance taxes*Fiduciary accounting -- principal and income concepts*An introduction to drafting an account, and why it is relevant*Administration of revocable trusts*Estate basis reporting | |
| Self-Study | | Downloadable PDF | 10 CPE (10 tech, 0 non-tech) | |
| Surgent's Update on the SECURE 2.0 Act (Self-Study) (24SS-0391)24SS-0391 | *Automatic enrollment requirements for 401(k) plans*Change in the credit for small employer pension plan startup costs *$2,000 saver's match*Changes in pooled employer plans*Multiple employer 403(b) plans*Increase in age for required beginning date for mandatory distributions*Indexing IRA catch-up limit*Higher catch-up limit to apply at age 60, 61, 62, and 63*Treatment of student loan payments as elective deferrals for purposes of matching contributions*Application of credit for small employer pension startup costs to employers who join an existing plan*Small immediate financial incentives for contributing to a plan*Withdrawals for certain emergency expenses*Starter 401(k) plans for employers with no retirement plans*Improving coverage for part-time workers*Recovery of retirement plan overpayments*Tax treatment of IRAs involved in a prohibited transaction*Clarification of substantially equal periodic payment rule | |
| Self-Study | | On-Demand | 2 CPE (2 tech, 0 non-tech) | |
| Surgent's SEC Form 8-K: When to File and What to Disclose (Self-Study) (24SS-0392)24SS-0392 | *The overall purpose of the Form 8-K*Triggering events for filing the Form 8-K*Filing deadline for the Form 8-K | |
| Self-Study | | Downloadable PDF | 4 CPE (4 tech, 0 non-tech) | |
| Surgent's Buying and Selling a Business: Tax and Structuring Overview (Self-Study) (24SS-0393)24SS-0393 | *An overview of the beginning of the process and documents for preliminary tax planning*Recognizing the need for due diligence in acquisitions, including checklists of important points*Deemed asset sales -- Section 338 and Section 338(h)(10)*The impact of the Section 197 amortizable intangibles regulations on the acquisition and disposition of a business*Allocating purchase price for tax advantage*Planning to avoid double taxation under the repeal of the General Utilities doctrine*Special problems and opportunities when an S Corporations is the buyer or seller*Installment sale and interest issues*Avoiding tax pitfalls and recognizing tax planning opportunities*Unique issues in buying and selling LLC/partnership interests*Impact of the net investment income tax (NIIT) and the Section 199A pass-through deduction on the tax due on the sale of a pass-through entity*Individually owned goodwill | |
| Self-Study | | Downloadable PDF | 6 CPE (6 tech, 0 non-tech) | |
| Surgent's Buying and Selling a Business: Tax and Structuring Overview (Self-Study) (24SS-0394)24SS-0394 | *An overview of the beginning of the process and documents for preliminary tax planning*Recognizing the need for due diligence in acquisitions, including checklists of important points*Deemed asset sales -- Section 338 and Section 338(h)(10)*The impact of the Section 197 amortizable intangibles regulations on the acquisition and disposition of a business*Allocating purchase price for tax advantage*Planning to avoid double taxation under the repeal of the General Utilities doctrine*Special problems and opportunities when an S Corporations is the buyer or seller*Installment sale and interest issues*Avoiding tax pitfalls and recognizing tax planning opportunities*Unique issues in buying and selling LLC/partnership interests*Impact of the net investment income tax (NIIT) and the Section 199A pass-through deduction on the tax due on the sale of a pass-through entity*Individually owned goodwill | |
| Self-Study | | On-Demand | 4 CPE (4 tech, 0 non-tech) | |
| Surgent's Buying and Selling a Business: Critical Tax and Structuring Issues (Self-Study) (24SS-0395)24SS-0395 | *An overview of the business evaluation process*Negotiation points and goals from buyer and seller standpoints*An overview of confidentiality agreements, memorandums of understanding, and asset purchase agreements*Recognizing the need for due diligence in acquisitions, including checklists of important points*Deemed asset sales -- Section 338 and Section 338(h)(10)*The use of "F reorganizations" in lieu of Section 338(h)(10)*The impact of the Section 197 amortizable intangibles regulations on the acquisition and disposition of a business*Allocating purchase price for tax advantage*Impact of the net investment income tax (NIIT) and the Section 199A pass-through deduction on the tax due on the sale of a pass-through entity*Changes in strategy under the new tax laws*Liquidation as an alternative to the sale of a business*Planning to avoid double taxation*Special problems and opportunities when an S Corporations is the buyer or seller*Special problems and opportunities when a partnership is the buyer or seller*Installment sale and interest issues*Avoiding tax pitfalls and recognizing tax planning opportunities | |
| Self-Study | | Downloadable PDF | 8 CPE (8 tech, 0 non-tech) | |
| Surgent's Selected Issues in Preparation of 1040 Individual Income Tax Returns (Self-Study) (24SS-0396)24SS-0396 | *Business income and expenses*IRAs, qualified retirement plans, and Social Security benefits*Depreciation and recapture*Rental income and expenses, income via Schedule K-1, and loss limitations*Alternative Minimum Tax*Casualty losses, moving expenses, sale of home, alimony, and penalties | |
| Self-Study | | Downloadable PDF | 10 CPE (10 tech, 0 non-tech) | |
| Surgent's Forms 1120-S and 1065 Return Review Boot Camp for New and Experienced Reviewers (Self-Study) (24SS-0397)24SS-0397 | *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*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, page 1?*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 Section 1367; can an S Corporations distribute earnings and profits from C Corporation years?*Form 1065 -- Why use Section 704(b) to maintain capital accounts; Section 704(c) regulations for preventing the shifting of tax consequences among partners or members; allocating recourse, nonrecourse, and qualified nonrecourse debt; a review of Section 754 step-up in basis rules*Multiple checklists of efficient procedures to identify potential issues on an 1120-S or 1065 tax return | |
| Self-Study | | Downloadable PDF | 8 CPE (8 tech, 0 non-tech) | |
| Surgent's Forms 1120-S and 1065 Return Review Boot Camp for New and Experienced Reviewers (Self-Study) (24SS-0398)24SS-0398 | *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*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, page 1?*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 Section 1367; can an S Corporations distribute earnings and profits from C Corporation years?*Form 1065 -- Why use Section 704(b) to maintain capital accounts; Section 704(c) regulations for preventing the shifting of tax consequences among partners or members; allocating recourse, nonrecourse, and qualified nonrecourse debt; a review of Section 754 step-up in basis rules*Multiple checklists of efficient procedures to identify potential issues on an 1120-S or 1065 tax return | |
| Self-Study | | On-Demand | 8 CPE (8 tech, 0 non-tech) | |
| Surgent's Accounting, Audit, and Attest Update for Practitioners with Small-Business Clients (Self-Study) (24SS-0399)24SS-0399 | *Private company standard setting activities*Small and medium-sized business-related ASUs*Lease accounting update*Lessons adopted from the adoption of Topic 606*Special purpose frameworks -- Cash, modified cash, and tax basis*Common small and medium-sized business financial statement errors and deficiencies*Newly issued SSARS and SSAE standards*SASs effective for 2022 year-end audits | |
| Self-Study | | Downloadable PDF | 8 CPE (8 tech, 0 non-tech) | |
| Surgent's Small-Business Accounting, Audit and Attest Update (Self-Study) (24SS-0400)24SS-0400 | *Small and medium-sized business-related ASUs, including recent PCC activities*Practice guidance on implementing ASC 842, Leases*Recently issued AICPA standards*Engagement quality update | |
| Self-Study | | Downloadable PDF | 4 CPE (4 tech, 0 non-tech) | |
| Surgent's Social Security: Dispelling Common Myths with Essential Truths (Self-Study) (24SS-0401)24SS-0401 | *Will Social Security be there for me?*How is my benefit calculated?*Can I claim my benefit and work too?*When do I stop paying Social Security taxes?*Why does my government pension cause my benefits to be reduced?*Can I claim spousal benefits now and my own later?*What is my breakeven?*Can I claim benefits from my ex-spouse?*What do you mean I may pay taxes on my income benefits? | |
| Self-Study | | On-Demand | 2 CPE (2 tech, 0 non-tech) | |
| Surgent's Strategies for Maximizing Social Security Benefits (Self-Study) (24SS-0402)24SS-0402 | *When is a person eligible to take Social Security benefits?*Factors to consider when selecting an option for taking Social Security benefits*Is there a best age to start taking Social Security benefits?*How to maximize Social Security benefit payments for surviving spouses*How can a divorced spouse collect Social Security benefits based on the work record of a former spouse?*How minor children can collect Social Security benefits based on the work record of an older parent | |
| Self-Study | | On-Demand | 2 CPE (2 tech, 0 non-tech) | |
| Surgent's Implementing Subscription Pricing to Your Practice (Self-Study) (24SS-0403)24SS-0403 | *The basics of subscription pricing*Pricing strategies, with an eye toward a modern model for your business*How to implement subscription pricing*The need to look back and assess the financial impact of the implementation*How to manage customer retention*The optimum subscription pricing for your business | |
| Self-Study | | On-Demand | 2 CPE (0 tech, 2 non-tech) | |
| Surgent's Starting a Small Business: What Every Trusted Advisor and Entrepreneur Needs to Know (Self-Study) (24SS-0404)24SS-0404 | *Understanding the time commitment required to start and run a business*Selecting a corporate structure to protect your personal assets*Building your product or service*Sales and marketing in your business*Establishing your owners, investors, managers, and employees*Accounting, recording-keeping, and other software programs*Leases, contracts, and employee agreements*Protecting intellectual property*Insurance*Business plans*Financing*Market position | |
| Self-Study | | On-Demand | 2 CPE (0 tech, 2 non-tech) | |
| Surgent's Maximizing Your Social Security Benefits (Self-Study) (24SS-0405)24SS-0405 | *Retirement benefits: What the amount of benefits is in various circumstances*Spousal benefits: Should a spouse return to work? What benefits does a spouse have and when and how do they relate to benefits decisions by the client?*Claiming Social Security: Advantages and disadvantages at ages 62, full retirement age, and 70*Planning: What clients approaching retirement age should consider now with respect to benefits for them, their spouses, and their children*Coordinating benefits: Should you take Social Security first and higher-balance IRA distributions later, or take IRA balances first and enhanced Social Security benefits later?*Looking forward: Are changes ahead? | |
| Self-Study | | Downloadable PDF | 8 CPE (8 tech, 0 non-tech) | |
| Surgent's Social Security and Medicare: Planning for You and Your Clients (Self-Study) (24SS-0406)24SS-0406 | *Legislative developments*A full chapter devoted to determining the best planning options for maximizing joint Social Security benefits*Retirement benefits: Amount of benefits in various circumstances; how the amounts are distributed within the family unit*Qualification: Has the client retired? How business entities may be used for Social Security advantage*Income taxation of Social Security: avoidance tactics*Spousal benefits: Should a spouse return to work? What benefits does a spouse have and when and how do they relate to benefits decisions by the client?*When can hiring the spouse increase overall benefits? Why should both spouses qualify for survivor benefits?*Disability benefits*When to start Social Security benefits: Advantages and disadvantages at ages 62, 66, and 70*Coordinating benefits: Should you take Social Security first and higher-balance IRA distributions later, or take IRA balances first and enhanced Social Security benefits later?*Pensions: Distribution strategies; how to use the minimum distribution rules in concert with Social Security benefits*IRAs: Is it time to convert to a Roth?*Medicare, Part D prescription drugs: what retirees need to know | |
| Self-Study | | On-Demand | 8 CPE (8 tech, 0 non-tech) | |
| Surgent's Social Security and Medicare: Planning for You and Your Clients (Self-Study) (24SS-0407)24SS-0407 | *Legislative developments*A full chapter devoted to determining the best planning options for maximizing joint Social Security benefits*Retirement benefits: Amount of benefits in various circumstances; how the amounts are distributed within the family unit*Qualification: Has the client retired? How business entities may be used for Social Security advantage*Income taxation of Social Security: avoidance tactics*Spousal benefits: Should a spouse return to work? What benefits does a spouse have and when and how do they relate to benefits decisions by the client?*When can hiring the spouse increase overall benefits? Why should both spouses qualify for survivor benefits?*Disability benefits*When to start Social Security benefits: Advantages and disadvantages at ages 62, full retirement age, and 70*Coordinating benefits: Should you take Social Security first and higher-balance IRA distributions later, or take IRA balances first and enhanced Social Security benefits later?*Pensions: Distribution strategies; how to use the minimum distribution rules in concert with Social Security benefits*IRAs: Is it time to convert to a Roth?*Medicare, Part D prescription drugs: what retirees need to know*Looking forward: Are changes ahead? | |
| Self-Study | | Downloadable PDF | 12 CPE (12 tech, 0 non-tech) | |
| Surgent's Advanced Individual Income Tax Return Issues (Self-Study) (24SS-0408)24SS-0408 | *New issues for the current year tax return and Section 199A*Installment sales -- understanding the complicated issues*Form 8582: Passive losses with carryovers -- Complicated case with filled-in forms*Puts, calls, straddling, and unusual investments -- Understanding the tax laws and reporting them correctly on the tax return*Capital gain and loss issues -- The problem with proper reporting of installment sales issues; capital gains and losses; when is a stock worthless; and much more...*At-risk rules: What a return preparer really needs to know*Passive loss issues -- You cannot just trust your software. What to watch out for and the questions you need your clients to answer in order to do it right!*Incentive and nonqualified stock options -- Reporting; key strategies for planning; dealing with the alternative minimum tax*Alternative minimum tax -- Understanding it; planning strategies to avoid it; using the minimum tax credit; explaining it to a client*Form 6251: Detailed calculation example | |
| Self-Study | | Downloadable PDF | 12 CPE (12 tech, 0 non-tech) | |
| Surgent's Advanced Individual Income Tax Return Issues (Self-Study) (24SS-0409)24SS-0409 | *New issues for the current year tax return and Section 199A*Installment sales -- understanding the complicated issues*Form 8582: Passive losses with carryovers -- Complicated case with filled-in forms*Puts, calls, straddling, and unusual investments -- Understanding the tax laws and reporting them correctly on the tax return*Capital gain and loss issues -- The problem with proper reporting of installment sales issues; capital gains and losses; when is a stock worthless; and much more...*At-risk rules: What a return preparer really needs to know*Passive loss issues -- You cannot just trust your software. What to watch out for and the questions you need your clients to answer in order to do it right!*Incentive and nonqualified stock options -- Reporting; key strategies for planning; dealing with the alternative minimum tax*Alternative minimum tax -- Understanding it; planning strategies to avoid it; using the minimum tax credit; explaining it to a client*Form 6251: Detailed calculation example | |
| Self-Study | | On-Demand | 8 CPE (8 tech, 0 non-tech) | |
| Surgent's Form 1120-S Boot Camp: Step-by-Step Preparation With Completed Forms (Self-Study) (24SS-0410)24SS-0410 | *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 2023 filing exceptions*Form 7203, S Corporations Shareholder Stock and Debt Basis Limitations*Identification of eligible shareholders*Requirements to make a timely or late election*Involuntary S Corporations 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 Corporations reporting oddities*Accurately preparing S Corporations returns and reconciling book income with taxable income | |
| Self-Study | | Downloadable PDF | 8 CPE (8 tech, 0 non-tech) | |
| Surgent's Stock vs. Asset Acquisitions of C Corporations (Self-Study) (24SS-0411)24SS-0411 | *Advantages and disadvantages to buyer and seller of an asset acquisition and a stock acquisition*Tax treatment of consulting agreements and covenants not to compete*Sale of personal goodwill associated with an asset acquisition*Tax consequences associated with a stock acquisition and an asset acquisition*Acquisitive reorganizations*Non-tax issues that must be considered when a corporation is acquired | |
| Self-Study | | On-Demand | 2 CPE (2 tech, 0 non-tech) | |
| Surgent's Top Ten Questions From Partnership Clients Regarding the Section 754 Election (Self-Study) (24SS-0412)24SS-0412 | *How does a partner compute his or her basis in a partnership? *What is the difference between a partner's inside and outside basis?*What is the difference between a partner's capital account and partner's outside basis?*How does Section 732(d) impact the buyer of a partnership interest?*How does a partnership report a Section 754 election on the partnership's tax return?*How does a partnership make a Section 754 election?*How does a partnership make a Section 743(b) adjustment?*How does a partnership make a Section 734(b) adjustment?*How is a Section 743(b) adjustment or Section 734(b) adjustment allocated to the assets of a partnership?*How is a Section 743(b) adjustment allocated within the class of ordinary income property and capital gain property? | |
| Self-Study | | On-Demand | 4 CPE (4 tech, 0 non-tech) | |
| Surgent's Critical Issues Involving Taxation of Construction Contractors (Self-Study) (24SS-0413)24SS-0413 | *The impact of recent legislation on the construction industry*How to qualify for the "small contractor exemption" and its advantages to the taxpayer*Options available to the "small" contractor regarding taxation of long-term contracts*How the choice of entity impacts taxation of contractors*How AMT impacts the construction industry*IRC Section 460 and "large" contractors*How "uninstalled materials" impact taxation of contractors*How the "look-back" rules impact contractors*How the "10 percent method" can allow certain contractors to defer recognizing taxable income*Critical tax planning strategies for contractors | |
| Self-Study | | Downloadable PDF | 4 CPE (4 tech, 0 non-tech) | |
| Surgent's Critical Issues Involving Taxation of Construction Contractors (Self-Study) (24SS-0414)24SS-0414 | *The impact of recent legislation on the construction industry*How to qualify for the "small contractor exemption" and its advantages to the taxpayer*Options available to the "small" contractor regarding taxation of long-term contracts*How the choice of entity impacts taxation of contractors*How AMT impacts the construction industry*IRC Section 460 and "large" contractors*How "uninstalled materials" impact taxation of contractors*How the "look-back" rules impact contractors*How the "10 percent method" can allow certain contractors to defer recognizing taxable income*Critical tax planning strategies for contractors | |
| Self-Study | | On-Demand | 4 CPE (4 tech, 0 non-tech) | |
| Surgent's Controller/CFO Update: Hot Topics Facing Today's Financial Professional (Self-Study) (24SS-0415)24SS-0415 | *Economic update*Leadership and management changes as a result of the pandemic*Managing for productivity*Hiring the best people for the organization*New motivation techniques | |
| Self-Study | | Downloadable PDF | 4 CPE (4 tech, 0 non-tech) | |
| Surgent's Controller/CFO Update: Hot Topics Facing Today's Financial Professional (Self-Study) (24SS-0416)24SS-0416 | *Economic update*Leadership and management changes as a result of the pandemic*Managing for productivity*Hiring the best people for the organization*New motivation techniques | |
| Self-Study | | On-Demand | 4 CPE (4 tech, 0 non-tech) | |
| Surgent's Current Developments and Best Practices for Today's CFOs and Controllers (Self-Study) (24SS-0417)24SS-0417 | *Economic update*Leadership and management changes as a result of the pandemic*Expense control that works*Understanding our changing workforce and working environment*Financial risk analysis*Enterprise risk management*Metrics and benchmarking*Improving bank relationships and borrowing | |
| Self-Study | | Downloadable PDF | 8 CPE (8 tech, 0 non-tech) | |
| Surgent's Top 10 Technology Risks and Trends Every CPA Should Know (Self-Study) (24SS-0418)24SS-0418 | *The benefits and challenges of implementing a data-driven decision making process*Significant tends in technology, including: -Cloud computing-Data analytics-Artificial intelligence*Workplace changes due to data disruption*The importance of securing client data*Common cyber-security threats | |
| Self-Study | | On-Demand | 1 CPE (1 tech, 0 non-tech) | |
| Surgent's The Complete Trust Workshop (Self-Study) (24SS-0419)24SS-0419 | *Timely coverage of breaking tax legislation*Guide to legislative changes and their impact on trust planning*Introduction to trusts with emphasis on typical provisions*Revocable living trusts*Common testamentary trust arrangements -- Bypass trusts, QTIP trusts, and other marital trusts*Asset protection trusts*Sophisticated trusts for estate planning and asset transfer -- GRATs, GRUTs, and QPRTs*Charitable trusts -- Charitable remainder trusts, charitable lead trusts, and pooled income funds*Irrevocable life insurance trusts*Medicaid trusts: special needs and Miller*Trusts for minors -- Sections 2503(b) and 2503(c), and other trusts*Dynasty trusts*Section 461(l) as applied to trusts and estates*Trusts to hold S Corporations stock*Special problems of estates and trusts relating to the 3.8-percent tax on investment income and specific solutions | |
| Self-Study | | Downloadable PDF | 16 CPE (16 tech, 0 non-tech) | |
| Surgent's Comprehensive Guide to Tax Depreciation, Expensing and Property Transactions (Self-Study) (24SS-0420)24SS-0420 | *Final regulations -- bonus depreciation and Section 1031 exchanges*Technical correction in Rev. Proc. 2019-13 -- use it or stand to lose second-year depreciation deductions for luxury automobiles*Components for real estate depreciation*Depreciation alternatives*Rules for Section 179 depreciation*Sales of property and the depreciation recapture rules (Section 1245, Section 1250, unrecaptured Section 1250 gain for real estate, Section 291 for corporations)*Amortization of research and experimentation costs*Depreciating like-kind exchange property*Applying Section 121 and Section 1031 to the same transfer of property*Reacquired installment sale property -- calculating potential gain and new basis*Understanding Section 197 amortization issues and handling intangible asset costs*Depreciation issues, tax-deferred exchanges, conversions of personal property into business property, and home sale exclusions*Compliance and planning issues*Cases and rulings of depreciation and amortization issues and how they impact clients, plus useful planning opportunities | |
| Self-Study | | Downloadable PDF | 8 CPE (8 tech, 0 non-tech) | |
| Surgent's Planning and Strategy Formulation for Your Organization's Financial Success (Self-Study) (24SS-0421)24SS-0421 | *Differences between planning and budgeting*Building change into the planning process*The business model*Strategic plan*Marketing plan*Financial forecasting*Financial risk analysis*Five-year operating plan | |
| Self-Study | | Downloadable PDF | 4 CPE (4 tech, 0 non-tech) | |
| Surgent's Essential Depreciation and Expensing Update (Self-Study) (24SS-0422)24SS-0422 | *Resolved technical glitches for qualified improvement property*Detailed coverage of Section 179 expense elections and Section 168(k) bonus or additional first-year depreciation -- how to maximize them, definitions, limitations, qualified property, etc.*Sale of property and the depreciation recapture rules (Section 1245, Section 1250, unrecaptured Section 1250 gain for real estate, Section 291 for corporations)*MACRS depreciation -- finding the proper method, convention, and recovery period*Listed property and the current limitations*Amortization of start-up, organization, and other expenditures*AMT depreciation adjustments and how to avoid them*Examples, cases, and rulings of depreciation and amortization issues and how they impact clients, along with useful planning opportunities | |
| Self-Study | | On-Demand | 4 CPE (4 tech, 0 non-tech) | |
| Surgent's Essential Depreciation and Expensing Update (Self-Study) (24SS-0423)24SS-0423 | *Resolved technical glitches for qualified improvement property*Detailed coverage of Section 179 expense elections and Section 168(k) bonus or additional first-year depreciation -- maximizing deductions, definitions, limitations, and qualified property*Sales of property and the depreciation recapture rules (Section 1245, Section 1250, unrecaptured Section 1250 gain for real estate, Section 291 for corporations)*MACRS depreciation -- finding the proper method, convention, and recovery period*Listed property and the current limitations*Amortization of startup, organization, and other expenditures*AMT depreciation adjustments and how to avoid them*Examples, cases, and rulings of depreciation and amortization issues and how they impact clients, along with useful planning opportunities | |
| Self-Study | | Downloadable PDF | 4 CPE (4 tech, 0 non-tech) | |
| Surgent's Tax Forms Boot Camp: LLCs, Partnerships and S Corporations (Self-Study) (24SS-0424)24SS-0424 | *Compare and contrast the tax consequences, opportunities, and pitfalls of operating a business as a partnership, LLC, or S Corporations*Reporting requirements and filing exceptions for Schedules K-2 and K-3*Form 7203, S Corporations Shareholder Stock and Debt Basis Limitations*Gain a comprehensive understanding of income tax laws for S Corporations from eligibility and election to tax return preparation, stock basis, and loss limitation issues*Recognize and properly handle special pass-through items of income and expense*Accurately prepare S Corporations returns and reconcile book income to taxable income*Accurately prepare partnership returns and reconcile book income to taxable income*What the transactional method entails and how to report partners' capital accounts under this method*Properly handle the tax treatment of distributions to shareholders, partners, or members*Understand the special restrictions and sanctions for tax year-end selection*Review the basics of partnership and LLC formation and basis calculation*Self-employment tax or NOT, for each entity*Filling in K-1s correctly for S Corporations, partnerships, and LLCs. Major changes in K-1 reporting on both partnership and S Corporations forms and content*The most frequently used forms and schedules, including some form "oddities" | |
| Self-Study | | Downloadable PDF | 8 CPE (8 tech, 0 non-tech) | |
| Surgent's Tax Forms Boot Camp: LLCs, Partnerships and S Corporations (Self-Study) (24SS-0425)24SS-0425 | *Compare and contrast the tax consequences, opportunities, and pitfalls of operating a business as a partnership, LLC, or S Corporations*Reporting requirements and filing exceptions for Schedules K-2 and K-3*Form 7203, S Corporations Shareholder Stock and Debt Basis Limitations*Gain a comprehensive understanding of income tax laws for S Corporations from eligibility and election to tax return preparation, stock basis, and loss limitation issues*Recognize and properly handle special pass-through items of income and expense*Accurately prepare S Corporations returns and reconcile book income to taxable income*Accurately prepare partnership returns and reconcile book income to taxable income*What the transactional method entails and how to report partners' capital accounts under this method*Properly handle the tax treatment of distributions to shareholders, partners, or members*Understand the special restrictions and sanctions for tax year-end selection*Review the basics of partnership and LLC formation and basis calculation*Self-employment tax or NOT, for each entity*Filling in K-1s correctly for S Corporations, partnerships, and LLCs. Major changes in K-1 reporting on both partnership and S Corporations forms and content*The most frequently used forms and schedules, including some form "oddities" | |
| Self-Study | | On-Demand | 8 CPE (8 tech, 0 non-tech) | |
| Surgent's U.S. Taxation of Foreign Corporations: A Case Study Approach (Self-Study) (24SS-0426)24SS-0426 | *Understand how to approach and analyze the U.S. taxation of foreign corporations*Using an example, calculate GILTI, Subpart F, and PFIC income inclusions for an individual and C Corporation*Determine how much foreign tax credit can be claimed against such income inclusions*Determine how subsequent dividend distributions from the foreign corporation are taxed*Calculate capital gain on the disposition of the foreign corporation*Discuss the impact of Section 962 election*Compare different outcomes under GILTI, Subpart F, and PFIC regimes for individuals and corporations*Identify basic strategies for managing tax liabilities related to foreign corporations | |
| Self-Study | | On-Demand | 3 CPE (3 tech, 0 non-tech) | |
| Surgent's Technology Trends and Hot Topics Impacting the Accounting Profession (Self-Study) (24SS-0427)24SS-0427 | *Data-driven decision making processes*Top technology trends and related risks, including cloud computing, AI, RPA, and blockchain applications*Common IT security risks and controls*Requirements of SAS 142*Use of analytical procedures on professional engagements | |
| Self-Study | | Downloadable PDF | 4 CPE (4 tech, 0 non-tech) | |
| Surgent's Time Management for Professionals (Self-Study) (24SS-0428)24SS-0428 | *Managing interruptions*The role of activity logs, to-do lists and a priority matrix*The psychology of time management*Staying on track of your time management plan*Controlling procrastination*Blocking out time*Creating an effective time management plan | |
| Self-Study | | On-Demand | 2 CPE (0 tech, 2 non-tech) | |
| Surgent's Taxation of the Mobile Workforce (Self-Study) (24SS-0429)24SS-0429 | *What states do not have an income tax? What is the relevance to employers?*Where does an employer have an obligation to withhold state taxes for an employee?*At what point does an employee become a resident?*Where is unemployment paid for an out of state employee? | |
| Self-Study | | Downloadable PDF | 2 CPE (2 tech, 0 non-tech) | |
| Surgent's Taxation of the Mobile Workforce (Self-Study) (24SS-0430)24SS-0430 | *What states do not have an income tax? What is the relevance to employers?*Where does an employer have an obligation to withhold state taxes for an employee?*At what point does an employee become a resident?*Where is unemployment paid for an out of state employee? | |
| Self-Study | | On-Demand | 2 CPE (2 tech, 0 non-tech) | |
| Surgent's The Nimble Business: How to Thrive in a Rapidly Changing World (Self-Study) (24SS-0431)24SS-0431 | *Old and new style of planning*The attitude and culture of being nimble*Planning at the department level*Planning and risk management*Technology planning*Reinventing the organization for speed | |
| Self-Study | | On-Demand | 1 CPE (0 tech, 1 non-tech) | |
| Surgent's Advanced Trust Issues: A Roadmap for Success in an Increasingly Complex Area (Self-Study) (24SS-0432)24SS-0432 | *Key concepts of trusts, including recent trends; best practices; jurisdiction; and ways to avoid pitfalls*Decanting*Federal estate tax exemption and remaining relevance of trusts*Irrevocable life insurance trusts*The role of family dynamics *Choice of trustee and other fiduciaries*State trust-friendly considerations*Charitable trusts*Delaware Statutory Trusts*Powers of attorney*Pet Trusts -- the emerging necessities*State, county, and local issues*Portability*QTIP issues*Creditor considerations*Potential IRA problems*Problems with re-titling assets | |
| Self-Study | | On-Demand | 4 CPE (4 tech, 0 non-tech) | |
| Surgent's Guide to Understanding the At‑Risk Basis Rules and Forms 6198 and 7203 (Self-Study) (24SS-0433)24SS-0433 | *Basis and at-risk basis *How to calculate the amount of annual at-risk basis *Forms 6198 and 7203*When activities may be aggregated for at-risk purposes *Qualified nonrecourse financing | |
| Self-Study | | On-Demand | 2 CPE (2 tech, 0 non-tech) | |
| Surgent's Microsoft Excel 2016: Useful Functions for CPAs (Self-Study) (24SS-0434)24SS-0434 | *IRR, NPV, FV, PV, PMT, SLN, SYD, and DB Financial functions;*NOW, TODAY, DATE, MONTH, DAY, YEAR, TIME, HOUR, MINUTE, SECOND, WEEKDAY, and NETWORKDAYS Date & Time functions; *SUM, RAND, SQRT, and ROUND Math & Trig functions;*AVERAGE, MAX, MIN, COUNT, MEDIAN, MODE.SNGL, and LARGE Statistical functions;*VLOOKUP, HLOOKUP, and FORMULATEXT Lookup & Reference functions;*DSUM, DCOUNT, DAVERAGE, DMIN, and DMAX Database functions;*PROPER, SUBSTITUTE, and LOWER Text functions; and*IF, AND, and IFNA Logical functions. | |
| Self-Study | | Downloadable PDF | 4 CPE (0 tech, 4 non-tech) | |
| Surgent's Understanding How the IRS Rewards Whistleblowers (Self-Study) (24SS-0435)24SS-0435 | *Overview of the law that authorizes the IRS to reward whistleblowers who submit information leading to recovery*Review of the whistleblower claim process*Criteria for eligible claims*Case studies of significant claim recoveries paid by the IRS to whistleblowers*Issues underlying whether a practitioner should ever act as the whistleblower*Addressing delays inherent in the whistleblower claim process*The structure and role of the Whistleblower Office*Best practices for the submission of a good whistleblower claim*Working with other governmental divisions in processing whistleblower claims*A brief overview of other, non-IRS whistleblower claims | |
| Self-Study | | On-Demand | 2 CPE (2 tech, 0 non-tech) | |
| Surgent's Understanding Non-Compete Agreements (Self-Study) (24SS-0436)24SS-0436 | *Enforcement of non-compete agreements from the employer's perspective*Opposing enforcement of non-compete agreements from the employee's perspective*Understanding reasonable geographic scope and time limitations for non-compete agreements*Understanding key issues that arise during enforcement and opposition to enforcement of non-compete agreements. | |
| Self-Study | | On-Demand | 2 CPE (2 tech, 0 non-tech) | |
| Surgent's U.S. GAAP vs. IFRS: Rev Rec & Business Combinations (Self-Study) (24SS-0437)24SS-0437 | *Determining the acquisition date*Recognizing and measuring the identifiable assets acquired, the liabilities assumed, and any noncontrolling interest in the acquiree*Acquisition of contingencies*Noncontrolling interests*Recognizing and measuring goodwill or gain from a bargain purchase*Measurement period adjustments*Performance obligations in the Contract*Noncash considerations*Presentation of sales taxes*Impairment reversal of capitalized contract costs*Interim disclosures | |
| Self-Study | | Downloadable PDF | 2 CPE (2 tech, 0 non-tech) | |
| Surgent's Update on Recent AICPA Standard Setting: Staying Current in a Changing Environment (Self-Study) (24SS-0438)24SS-0438 | *AICPA hot topics and standard setting initiatives*Discussion of suite of nine integrated SASs effective for years ended December 31, 2021*Discussion of new standard on audit evidence effective for years ended December 31, 2022*Discussion of new standard on auditing accounting estimates and disclosures effective for years ended December 31, 2023*Discussion of two new standards on use of specialists and information from a pricing service, and the newly updated risk assessment standard effective for years ended December 31, 2023*Discussion of standards that are effective beginning in 2025 including those dealing with client acceptance and questions asked of the predecessor auditor, the partner's responsibility for engagement quality, group audits, conforming changes to compliance auditing, and more | |
| Self-Study | | Downloadable PDF | 4 CPE (4 tech, 0 non-tech) | |
| Surgent's Understanding and Testing Control and Compliance in a Single Audit (Self-Study) (24SS-0439)24SS-0439 | *The essential internal control concepts applied in a single audit*How the auditor obtains an understanding of controls over compliance and then tests the effectiveness of those controls in a single audit*How the auditor plans and performs tests of compliance in a single audit*The identification and reporting of control and compliance findings | |
| Self-Study | | Downloadable PDF | 4 CPE (4 tech, 0 non-tech) | |
| Surgent's Understanding and Testing Control and Compliance in a Single Audit (Self-Study) (24SS-0440)24SS-0440 | *The essential internal control concepts applied in a single audit*How the auditor obtains an understanding of controls over compliance and then tests the effectiveness of those controls in a single audit*How the auditor plans and performs tests of compliance in a single audit*The identification and reporting of control and compliance findings | |
| Self-Study | | On-Demand | 4 CPE (4 tech, 0 non-tech) | |
| Surgent's Workplace Etiquette for Young Professionals (Self-Study) (24SS-0441)24SS-0441 | *Projecting a professional presence*Verbal communication skills to elevate your message*Mastering non-verbal communication *Protocol for office settings*Building trust within the organization and with clients*Running an impactful meeting*Adding value as a meeting attendee*Executive dining etiquette strategies and tips | |
| Self-Study | | On-Demand | 1 CPE (0 tech, 1 non-tech) | |
| Surgent's Microsoft Excel 2019: Working with Formulas and Functions (Self-Study) (24SS-0442)24SS-0442 | *Identify basic formula and function syntax*Recognize formulas pasted with relative references*Select status bar options and sum (AutoSum) for quick calculations*Recognize formulas pasted with mixed or absolute references*Identify formula results pasted as values*Select worksheets for grouping and entering formulas*Identify ways to link worksheets and workbooks with 3D formulas*Select the insert function button or buttons from the function library to insert functions in formulas*Recognize defined names as function arguments*Apply conditional formatting to formulas' results*Identify and correct common errors using the trace error icon and the formula auditing tools*Identify and correct circular references*Select color-coded cell borders to correct a cell reference error in a formula*Identify how to step through a nested formula*Identify how to use the Watch Window and other tools to analyze, protect, and hide formulas | |
| Self-Study | | Downloadable PDF | 4 CPE (0 tech, 4 non-tech) | |
| Surgent's What in the FASB Were They Thinking! Not-for-Profits and Leases (Self-Study) (24SS-0443)24SS-0443 | *Evaluating whether a contract meets the definition of a lease*Properly calculating the lease term*Determinations and decisions to be made with regard to short-term leases*Distinguishing operating leases from finance leases | |
| Self-Study | | On-Demand | 1 CPE (1 tech, 0 non-tech) | |
| Surgent's What in the GASB Were They Thinking! Governments and Leases (Self-Study) (24SS-0444)24SS-0444 | *Evaluating whether a contract meets the definition of a lease*Properly calculating the lease term*Determinations to be made with regard to short-term leases | |
| Self-Study | | On-Demand | 1 CPE (1 tech, 0 non-tech) | |
| Surgent's Working Remotely: Best Practices, Challenges and Opportunities (Self-Study) (24SS-0445)24SS-0445 | *Technology and workstation arrangements*Maximizing productivity*Establishing procedures that can be implemented throughout the organization*Understanding the relationship between remote work and employee retention*Effective communication strategies for staying connected with colleagues and clients*The productivity challenges unique to working from home*Time management*The importance of distinguishing between the "home office" and "home"*Data privacy concerns*Other ethical considerations that arise when working from home | |
| Self-Study | | On-Demand | 2 CPE (0 tech, 2 non-tech) | |
| Surgent's Work-Life Balance: Maximizing Productivity and Understanding Related Tax Issues (Self-Study) (24SS-0446)24SS-0446 | *Discuss how productivity strategies may improve work-life balance*Understand the state tax consequences that may arise when working from home*Identify and discuss challenges unique to financial professionals*Review how some organizations are providing support to improve work-life balance*Explore the role of alternative work arrangements*Examine challenges unique to auditors versus tax professionals*A comparison of work-life balance between public and industry accountants*How work-family conflict varies among financial professionals*Recommendations for improving work-life balance | |
| Self-Study | | On-Demand | 2 CPE (1 tech, 1 non-tech) | |
| Surgent's Professional Email Writing Basics (Self-Study) (24SS-0447)24SS-0447 | *Create clear and concise email communication and utilize protocols that support and enhance your professionalism*Best practices for excellent email etiquette*Types of subject lines to avoid*Subject line structure for maximum impact*Creating effective greetings and sign offs *When and how to use cc/bcc fields to avoid conflict and enhance connection*Elevated "out of office reply" messages*How to best convey the proper tone*Avoiding common pitfalls *How to handle misunderstandings and mishaps*Examination of when to use text, instant messaging, or phone call instead of email*Synthesizing ideas and using efficient methods of writing *Creating concise email strings | |
| Self-Study | | On-Demand | 1 CPE (0 tech, 1 non-tech) | |
| Surgent's Why People Quit: A Look at Accounting and Other Professionals (Self-Study) (24SS-0448)24SS-0448 | *Why employee retention matters*Management's thoughts on turnover*Techniques employers use to retain and grow their employees*Aspects of employment that matter most to employees*Factors that contribute to employee turnover in accounting and finance professions | |
| Self-Study | | On-Demand | 1 CPE (0 tech, 1 non-tech) | |
| Surgent's Microsoft Excel 365/Excel 2019: Working with Data Ranges and Tables (Self-Study) (24SS-0449)24SS-0449 | *Identify the guidelines for a well-organized data range*Enter, test, and copy validation rules*Use the Data Form for data entry*Sort and filter a data range*Select ways to add subtotals, a grand total, and data grouping to a data range*Identify data range and table differences*Define an Excel table using buttons on the Home and Insert tabs, the Quick Analysis feature, a keyboard shortcut, and by formatting a data range as a table*Enter data and formulas in a table*Change table formatting*Resize a table*Scroll, sort, filter, and summarize a table*Convert a table to a data range | |
| Self-Study | | Downloadable PDF | 4 CPE (0 tech, 4 non-tech) | |
| Surgent's Employee Stock Options: What Financial Professionals Should Know When Advising Their Clients (Self-Study) (24SS-0450)24SS-0450 | *What stock options are and why they are growing in popularity*How stock options work, including the process of conveyance and vesting*How to exercise stock options and the implications from doing so*The risks associated with stock options and how to manage exposure*Tax consequences and updates regarding stock options*Strategies for selecting the best time to exercise stock options*The difference between the two types of stock options: non-qualified and incentive*The basic terminology relevant to owning and exercising options | |
| Self-Study | | On-Demand | 2 CPE (2 tech, 0 non-tech) | |
| Surgent's Give Me a Little Credit: Understanding the Yellow Book CPE Requirements (Self-Study) (24SS-0451)24SS-0451 | *Understanding who is and is not subject to the 24-hour and 56-hour Yellow Book CPE requirements*Evaluating whether certain topics and training qualify or do not qualify toward the 24-hour and 56-hour Yellow Book CPE requirements*Recognizing how an audit team member's role affects the Yellow Book CPE requirements that apply | |
| Self-Study | | On-Demand | 1 CPE (1 tech, 0 non-tech) | |
| Surgent's The Yellow Book Performance and Reporting Requirements for a Financial Audit (Self-Study) (24SS-0452)24SS-0452 | *How Yellow Book financial audits differ from GAAS audits and single audits*The Yellow Book performance and reporting requirements related to internal control and compliance*The requirements for reporting Yellow Book audit findings | |
| Self-Study | | On-Demand | 2 CPE (2 tech, 0 non-tech) | |
| Surgent's The Yellow Book Performance and Reporting Requirements for Attestation Engagements (Self-Study) (24SS-0453)24SS-0453 | *How Yellow Book attestation engagements differ from engagements performed solely under the AICPA requirements*The Yellow Book performance and reporting requirements related to attestation engagements and reviews of financial statements | |
| Self-Study | | On-Demand | 1 CPE (1 tech, 0 non-tech) | |
| Surgent's Fraud in Governments and Nonprofits (Self-Study) (24SS-0454)24SS-0454 | *Common characteristics of fraud perpetrators *Frauds involving supplies, credit card programs, and overtime*Key controls to detect and prevent fraud | |
| Self-Study | | On-Demand | 1 CPE (1 tech, 0 non-tech) | |
| Surgent's The Basics of Nonprofit Financial Reporting (Self-Study) (24SS-0455)24SS-0455 | *The basic financial statements that nonprofits prepare *Best practices for nonprofit reporting*Tailoring the financial statements to fit the nonprofit | |
| Self-Study | | On-Demand | 1 CPE (1 tech, 0 non-tech) | |
| Surgent's Yellow Book and Single Audits: How to Stay in Good Graces and Out of Bad Places with Your Peer Reviewer (Self-Study) (24SS-0456)24SS-0456 | *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 | |
| Self-Study | | On-Demand | 4 CPE (4 tech, 0 non-tech) | |
| MNCPA Not-for-Profit Conference (24CF-NFPR)24CF-NFPR | | |
| 10/22/2024 | 8 a.m. - 4:30 p.m. | Bloomington, MN and Online | 8 CPE (see agenda) | 1.5 Ethics |
| Surgent's Getting Ahead: The Art of Marketing for CPAs (Webinar) (24WS-1837)24WS-1837 | *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 | Peters David R |
| 2/5/2025 | 9 - 11 a.m. | Online | 2 CPE (0 tech, 2 non-tech) | |
| Surgent's Technical Individual Practice Issues and Tax Forms for Experienced Practitioners (Webinar) (24WS-1753)24WS-1753 | *What's NEW for this year -- Items all practitioners must know*Form 1040 and Schedules 1 -- 3*1099-K reporting requirements*Qualified Business Income -- Coverage of Section 199A including the real estate safe harbor*A tour of the most recent forms changes, starting from gross income and ending with selected credits, including the latest IRS guidance on significant recent tax legislation*How will clients (and practitioners) interact with IRS in the future and how the pandemic is steering the IRS to ramp up with digital communication efforts*Hot developments and current areas of interest*Virtual Currency and Digital Asset Taxation*Advanced practice, reporting, and other issues intertwined with advanced planning and discussion ideas*Form 6198 -- At-risk basis: Detailed case study and discussion of how this form is to be used and when it needs to be filed; learn how basis and at-risk basis are different, and why this is significant*Form 6252 -- Installment sale income: A common tax area; however, a case study and discussion of this topic includes advanced issues such as gain on reacquisition of installment sale property, including worksheets on calculating gain & tax basis of reacquired property*Form 5329 -- Additional taxes on qualified plans: Advanced study of how to avoid penalties | Frost Michael |
| 1/21/2025 | 8 a.m. - 4 p.m. | Online | 8 CPE (8 tech, 0 non-tech) | |
| The Best S Corporation, Limited Liability and Partnership Update Course by Surgent (Webinar) (24WS-1132)24WS-1132 | *Comprehensive coverage of the Inflation Reduction Act, including:*The Corporate Alternative Minimum Tax, The Clean Vehicle Credit, Credit for Previously Owned Clean Vehicles, and Credit for Qualified Commercial Clean Vehicles*Comprehensive coverage of theSECURE 2.0 Act with a focus on provisions applicable to employers*Retirements and redemptions: considerations for partnerships and S Corporations*Timely coverage of breaking tax legislation*Schedules K-2 and K-3 reporting requirements, including the 2022 domestic filing exception and Form 1116 exemption*Form 7203, S Corporation Shareholder Stock and Debt Basis Limitations, with examples of how to calculate stock basis*Overview of the economics and tax consequences of crowdfunding campaigns*Selected Practice and Reporting Issues: What's new?*A review of recent cases and tax law changes and IRS guidance affecting S Corporations, partnerships, limited liability companies, and limited liability partnerships*New Form 1099-K reporting requirements*Bonus depreciation*Section 163(j)*Section 174 Research & Experimental Expenditures*New FinCEN reporting requirements in 2024*Employee vs independent contractor considerations that companies should be aware of*A review of like-kind exchange transactions under Section 1031*State and local taxes: pass-through entity workarounds*Special basis adjustments, including comprehensive examples | Lickwar Robert |
| 10/21/2024 | 8 a.m. - 4 p.m. | Online | 8 CPE (8 tech, 0 non-tech) | |
| The Best Individual Income Tax Update Course by Surgent (Webinar) (24WS-1284)24WS-1284 | *Comprehensive coverage of the Inflation Reduction Act, including:*The Clean Vehicle Credit, Credit for Previously Owned Clean Vehicles, Credit for Qualified Commercial Clean Vehicles, Residential Clean Energy Credit, Energy Efficient Home Improvement Credit, and Premium Tax Credit*Comprehensive coverage of theSECURE 2.0 Act, including:*Expanding Enrollment in Retirement Plans, Increase in Age for Required Beginning Date for Mandatory Distributions, and New Exceptions to Penalty-Free Withdrawal from Retirement Plans*Timely coverage of breaking tax legislation*New Form 1099-K reporting requirements*Detailed analysis and examples of Sale of Passthrough Entity Interest and Net Investment Income Tax*Residency and Domicile*Selling a principal residence, including tax planning strategies*Real Estate professional requirements*Virtual currency, including recent developments regarding NFTs*Review of pertinent cases and rulings affecting taxpayers*Practice aids, including all the numbers applicable for the current year -- inflation-adjusted amounts, mileage rates, retirement contributions, and more*Advanced practice, reporting, and other issues intertwined with advanced planning and discussion ideas | Lickwar Robert |
| 11/8/2024 | 8 a.m. - 4 p.m. | Online | 8 CPE (8 tech, 0 non-tech) | |
| Surgent's Basic Estate Administration for CPAs and FAs (Webinar) (24WS-1337)24WS-1337 | *Legal principles and definitions*Trust accounting issues*Working closely with legal counsel proactively in the best interest of the client*Property law concepts*Complex community property issues*Filing special forms: Form SS-4, Form 56, Form 4810, and Form 5495*Executor checklist*The basics of filing a Form 1041 for an estate or non-grantor trust*Filing a final Form 709*The basics of filing Form 706*Understanding 706 elections*Understanding Estate Valuations, including GST and portability*Special considerations for IRAs and ERISA plans*When to make Section 454 elections*When to make Section 754 elections*Understanding the fine points of basis*S Corp issues*Partnership and LLC considerations*Passive loss carryforwards and estates*Fiscal year elections*65-day election for trusts and estates*Tax aspects of pecuniary and specific bequests | Keebler Robert S |
| 11/18/2024 | 12 - 2 p.m. | Online | 2 CPE (2 tech, 0 non-tech) | |
| Surgent's Compilations, Reviews and Preparations: Engagement Performance and Annual Update (Webinar) (24WS-1214)24WS-1214 | *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 | Levine Kenneth L. |
| 10/30/2024 | 9 a.m. - 5 p.m. | Online | 8 CPE (8 tech, 0 non-tech) | |
| Surgent's Lessons Learned From Recent Accounting Malpractice Actions (Webinar) (24WS-1749)24WS-1749 | *Common instances of accounting malpractice *Current claim trends*Frequent defenses to claims*Statute of limitations*Damages*Claims by practice area | Cornell Jason |
| 1/21/2025 | 12 - 2 p.m. | Online | 2 CPE (2 tech, 0 non-tech) | 1 Ethics |
| The Best Individual Income Tax Update Course by Surgent (Webinar) (24WS-1592)24WS-1592 | *Comprehensive coverage of the Inflation Reduction Act, including:*The Clean Vehicle Credit, Credit for Previously Owned Clean Vehicles, Credit for Qualified Commercial Clean Vehicles, Residential Clean Energy Credit, Energy Efficient Home Improvement Credit, and Premium Tax Credit*Comprehensive coverage of theSECURE 2.0 Act, including:*Expanding Enrollment in Retirement Plans, Increase in Age for Required Beginning Date for Mandatory Distributions, and New Exceptions to Penalty-Free Withdrawal from Retirement Plans*Timely coverage of breaking tax legislation*New Form 1099-K reporting requirements*Detailed analysis and examples of Sale of Passthrough Entity Interest and Net Investment Income Tax*Residency and Domicile*Selling a principal residence, including tax planning strategies*Real Estate professional requirements*Virtual currency, including recent developments regarding NFTs*Review of pertinent cases and rulings affecting taxpayers*Practice aids, including all the numbers applicable for the current year -- inflation-adjusted amounts, mileage rates, retirement contributions, and more*Advanced practice, reporting, and other issues intertwined with advanced planning and discussion ideas | Lickwar Robert |
| 12/23/2024 | 9 a.m. - 5 p.m. | Online | 8 CPE (8 tech, 0 non-tech) | |
| Surgent's The Accountant as the Expert Witness (Webinar) (24WS-1322)24WS-1322 | *Becoming qualified as an expert witness*Best practices for testifying at trial*Understanding the different roles accountants can play in litigation*Working with attorneys to prepare and present a case at trial*The role of experts in commercial versus personal injury litigation*Confidentiality orders*Compensation for expert witnesses*Preparing for and attending depositions*Daubert challenges to experts*Expert reports*The role of experts in antitrust, securities litigation, and professional liability cases*Credibility as a witness | Cornell Jason |
| 11/14/2024 | 12 - 2 p.m. | Online | 2 CPE (2 tech, 0 non-tech) | |
| The Best Individual Income Tax Update Course by Surgent (Webinar) (24WS-1427)24WS-1427 | *Comprehensive coverage of the Inflation Reduction Act, including:*The Clean Vehicle Credit, Credit for Previously Owned Clean Vehicles, Credit for Qualified Commercial Clean Vehicles, Residential Clean Energy Credit, Energy Efficient Home Improvement Credit, and Premium Tax Credit*Comprehensive coverage of theSECURE 2.0 Act, including:*Expanding Enrollment in Retirement Plans, Increase in Age for Required Beginning Date for Mandatory Distributions, and New Exceptions to Penalty-Free Withdrawal from Retirement Plans*Timely coverage of breaking tax legislation*New Form 1099-K reporting requirements*Detailed analysis and examples of Sale of Passthrough Entity Interest and Net Investment Income Tax*Residency and Domicile*Selling a principal residence, including tax planning strategies*Real Estate professional requirements*Virtual currency, including recent developments regarding NFTs*Review of pertinent cases and rulings affecting taxpayers*Practice aids, including all the numbers applicable for the current year -- inflation-adjusted amounts, mileage rates, retirement contributions, and more*Advanced practice, reporting, and other issues intertwined with advanced planning and discussion ideas | Lickwar Robert |
| 12/2/2024 | 8 a.m. - 4 p.m. | Online | 8 CPE (8 tech, 0 non-tech) | |
| Surgent's Advanced Audits of 401(k) Plans: Best Practices and Current Developments (Webinar) (24WS-1124)24WS-1124 | *Audit requirements for ERISA Section 103(a)(3)(C) audits*An annual update of the changes affecting 401(k) plans*Compliance issues associated with eligibility and enrollments, remittances, lack of oversight, compensation, vesting, and other topics*Best practices for engagement planning, internal controls, risk assessment, and detailed testing*Avoiding common mistakes while performing audit procedures*Plan mergers and acquisitions*Common audit reporting and disclosure issues | Critcher Melissa G |
| 10/18/2024 | 8 a.m. - 4 p.m. | Online | 8 CPE (8 tech, 0 non-tech) | |
| Surgent's Fundamentals of Public Charity Taxation and Form 990 (Webinar) (24WS-1189)24WS-1189 | *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 | Tucker Michael J |
| 10/28/2024 | 12:30 - 4 p.m. | Online | 4 CPE (4 tech, 0 non-tech) | |
| Surgent's Top Ten Questions from Partnership Clients Regarding the Section 754 Election (Webinar) (24WS-1711)24WS-1711 | *How does a partner compute his or her basis in a partnership? *What is the difference between a partner's inside and outside basis?*What is the difference between a partner's capital account and partner's outside basis?*How does Section 732(d) impact the buyer of a partnership interest?*How does a partnership report a Section 754 election on the partnership's tax return?*How does a partnership make a Section 754 election?*How does a partnership make a Section 743(b) adjustment?*How does a partnership make a Section 734(b) adjustment?*How is a Section 743(b) adjustment or Section 734(b) adjustment allocated to the assets of a partnership?*How is a Section 743(b) adjustment allocated within the class of ordinary income property and capital gain property? | Tucker Michael J |
| 1/14/2025 | 12 - 3:30 p.m. | Online | 4 CPE (4 tech, 0 non-tech) | |
| Surgent's Successful Communication (Webinar) (24WS-1687)24WS-1687 | *The communication process and barriers that get in the way*Techniques for overcoming barriers*Understanding and self-assessment of each component of the communication process*Gaining skills to listen more effectively, especially in stressful situations with heightened emotions*Action plan to apply techniques in the workplace for communication success | |
| 1/9/2025 | 8 - 11:30 a.m. | Online | 4 CPE (0 tech, 4 non-tech) | |
| Surgent's Inventory Management, Control and Analysis: Best-in-Class Tools to Achieve Success (Webinar) (24WS-1636)24WS-1636 | *Inventory management vs. inventory control*Inventory analysis methods and KPIs*Top inventory management trends*Inventory analysis: methods and KPIs*Inventory management trends for retailers *Inventory management and supply chain management*Top trends in warehouse management*Supply chain inventory optimization | |
| 12/31/2024 | 12:30 - 4 p.m. | Online | 4 CPE (2 tech, 2 non-tech) | |
| Surgent's Ethics for Tax Professionals (Webinar) (24WS-1801)24WS-1801 | *What does practicing before the IRS mean?*Who may practice before the IRS?*What should a tax preparer do if he or she has knowledge of a client's omission of income from a tax return?*May a tax preparer rely on the work of other tax return preparers?*May a tax preparer rely on and use client-provided information?*Standards associated with giving advice to clients*Abolition of the disclaimer requirement*When must a tax preparer examine a client's books and records? | Tucker Michael J |
| 1/29/2025 | 9 - 11 a.m. | Online | 2 CPE (2 tech, 0 non-tech) | 2 Ethics |
| Surgent's U.S. Taxation of Foreign Corporations: A Case Study Approach (Webinar) (24WS-1530)24WS-1530 | *Understand how to approach and analyze the U.S. taxation of foreign corporations*Using an example, calculate GILTI, Subpart F, and PFIC income inclusions for an individual and C Corporation*Determine how much foreign tax credit can be claimed against such income inclusions*Determine how subsequent dividend distributions from the foreign corporation are taxed*Calculate capital gain on the disposition of the foreign corporation*Discuss the impact of Section 962 election*Compare different outcomes under GILTI, Subpart F, and PFIC regimes for individuals and corporations*Identify basic strategies for managing tax liabilities related to foreign corporations | |
| 12/16/2024 | 1 - 4 p.m. | Online | 3 CPE (3 tech, 0 non-tech) | |
| The Best S Corporation, Limited Liability and Partnership Update Course by Surgent (Webinar) (24WS-1670)24WS-1670 | *Comprehensive coverage of the Inflation Reduction Act, including:*The Corporate Alternative Minimum Tax, The Clean Vehicle Credit, Credit for Previously Owned Clean Vehicles, and Credit for Qualified Commercial Clean Vehicles*Comprehensive coverage of theSECURE 2.0 Act with a focus on provisions applicable to employers*Retirements and redemptions: considerations for partnerships and S Corporations*Timely coverage of breaking tax legislation*Schedules K-2 and K-3 reporting requirements, including the 2022 domestic filing exception and Form 1116 exemption*Form 7203, S Corporation Shareholder Stock and Debt Basis Limitations, with examples of how to calculate stock basis*Overview of the economics and tax consequences of crowdfunding campaigns*Selected Practice and Reporting Issues: What's new?*A review of recent cases and tax law changes and IRS guidance affecting S Corporations, partnerships, limited liability companies, and limited liability partnerships*New Form 1099-K reporting requirements*Bonus depreciation*Section 163(j)*Section 174 Research & Experimental Expenditures*New FinCEN reporting requirements in 2024*Employee vs independent contractor considerations that companies should be aware of*A review of like-kind exchange transactions under Section 1031*State and local taxes: pass-through entity workarounds*Special basis adjustments, including comprehensive examples | Lickwar Robert |
| 1/7/2025 | 8 a.m. - 4 p.m. | Online | 8 CPE (8 tech, 0 non-tech) | |
| Surgent's The Risks and Benefits of ChatGPT and Artificial Intelligence (Webinar) (24WS-1418)24WS-1418 | *What are AI tools?*Where are we with AI tool development?*What is ChatGPT?*ChatGPT -- what kind of queries are possible?*Copyright and intellectual property issues*Benefits of AI tools*Concerns with AI tools*Impact on business use of AI*Policy on AI tools | |
| 11/30/2024 | 9 - 11 a.m. | Online | 2 CPE (2 tech, 0 non-tech) | |
| Surgent's Getting Ready for Busy Season: Review Individual Tax Form Changes (Webinar) (24WS-1840)24WS-1840 | *Major 2024 tax form changes as they relate to individual taxpayers*Key new tax developments as they relate to 2024 and how they impact the 2024 tax forms | Tucker Michael J |
| 2/6/2025 | 12 - 2 p.m. | Online | 2 CPE (2 tech, 0 non-tech) | |
| Surgent's Getting Ready for Busy Season: Key Changes Every Tax Practitioner Should Know (Webinar) (24WS-1761)24WS-1761 | *Timely coverage of breaking tax legislation*A tour of the most recent changes starting from gross income and ending with alternative minimum tax (AMT) and selected credits including the latest IRS guidance on recent tax legislation*Hot, hidden, or miscellaneous developments affecting the upcoming tax season*Review of new laws and changes in old forms to provide a familiarity for the upcoming tax season*Key new tax and practice developments and how they impact the current-year tax forms for individuals | |
| 1/22/2025 | 12:30 - 4 p.m. | Online | 4 CPE (4 tech, 0 non-tech) | |
| The Best S Corporation, Limited Liability and Partnership Update Course by Surgent (Webinar) (24WS-1377)24WS-1377 | *Comprehensive coverage of the Inflation Reduction Act, including:*The Corporate Alternative Minimum Tax, The Clean Vehicle Credit, Credit for Previously Owned Clean Vehicles, and Credit for Qualified Commercial Clean Vehicles*Comprehensive coverage of theSECURE 2.0 Act with a focus on provisions applicable to employers*Retirements and redemptions: considerations for partnerships and S Corporations*Timely coverage of breaking tax legislation*Schedules K-2 and K-3 reporting requirements, including the 2022 domestic filing exception and Form 1116 exemption*Form 7203, S Corporation Shareholder Stock and Debt Basis Limitations, with examples of how to calculate stock basis*Overview of the economics and tax consequences of crowdfunding campaigns*Selected Practice and Reporting Issues: What's new?*A review of recent cases and tax law changes and IRS guidance affecting S Corporations, partnerships, limited liability companies, and limited liability partnerships*New Form 1099-K reporting requirements*Bonus depreciation*Section 163(j)*Section 174 Research & Experimental Expenditures*New FinCEN reporting requirements in 2024*Employee vs independent contractor considerations that companies should be aware of*A review of like-kind exchange transactions under Section 1031*State and local taxes: pass-through entity workarounds*Special basis adjustments, including comprehensive examples | Lickwar Robert |
| 11/22/2024 | 8 a.m. - 4 p.m. | Online | 8 CPE (8 tech, 0 non-tech) | |
| Surgent's Compilations, Reviews and Preparations: Engagement Performance and Annual Update (Webinar) (24WS-1317)24WS-1317 | *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 | Levine Kenneth L. |
| 11/13/2024 | 8 a.m. - 4 p.m. | Online | 8 CPE (8 tech, 0 non-tech) | |
| Surgent's Inventory Management, Control and Analysis: Best-in-Class Tools to Achieve Success (Webinar) (24WS-1164)24WS-1164 | *Inventory management vs. inventory control*Inventory analysis methods and KPIs*Top inventory management trends*Inventory analysis: methods and KPIs*Inventory management trends for retailers *Inventory management and supply chain management*Top trends in warehouse management*Supply chain inventory optimization | |
| 10/24/2024 | 12 - 3:30 p.m. | Online | 4 CPE (2 tech, 2 non-tech) | |
| Surgent's Current Issues in Accounting and Auditing: An Annual Update (Webinar) (24WS-1130)24WS-1130 | *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 | Carney Jason W |
| 10/21/2024 | 12:30 - 4 p.m. | Online | 4 CPE (4 tech, 0 non-tech) | |
| Surgent's Time Management for Professionals (Webinar) (24WS-1432)24WS-1432 | *Managing interruptions*The role of activity logs, to-do lists and a priority matrix*The psychology of time management*Staying on track of your time management plan*Controlling procrastination*Blocking out time*Creating an effective time management plan | Cornell Jason |
| 12/3/2024 | 12 - 2 p.m. | Online | 2 CPE (0 tech, 2 non-tech) | |
| Surgent's Excel Budgeting Ideas (Webinar) (24WS-1147)24WS-1147 | *Set up an in-cell drop-down list of budget methods*Change the calculations in the cells based on the selected budget method*Use names in worksheets | Lenning Jeff |
| 10/22/2024 | 9 - 11 a.m. | Online | 2 CPE (0 tech, 2 non-tech) | |
| Surgent's Mastering Accounting for Income Taxes (Webinar) (24WS-1230)24WS-1230 | *The sources of deferred tax assets and liabilities*Calculating the deferred tax asset or liability*Reporting income-tax expense and balance sheet items*CARES Act accounting implications*Defining, analyzing, and reporting uncertain tax positions *Classification of deferred tax assets and liabilities*Disclosure requirements*Recent and proposed changes to the accounting and disclosure requirements for income taxes | Carney Jason W |
| 11/1/2024 | 8 - 11:30 a.m. | Online | 4 CPE (4 tech, 0 non-tech) | |
| Surgent's Understanding S Corporation Taxation: Late S Corporation Elections, Disproportionate Distributions and Selling Shares (Webinar) (24WS-1797)24WS-1797 | *Making an S Corporation election and late filing relief*Disproportionate distributions*Selling S Corporation shares*Redemption rules | Peters David R |
| 1/29/2025 | 12 - 2 p.m. | Online | 2 CPE (2 tech, 0 non-tech) | |
| Surgent's Real Estate Taxation: Critical Considerations (Webinar) (24WS-1324)24WS-1324 | *The impact of recent tax legislation on the real estate industry*Depreciation and recapture*Determining the basis when acquiring real estate*Passive activity losses*Calculation of gain or loss on sale of real estate*Rental operations*Installment sales | Peters David R |
| 11/14/2024 | 8 - 11:30 a.m. | Online | 4 CPE (4 tech, 0 non-tech) | |
| Surgent's Annual Accounting and Auditing Update (Webinar) (24WS-1234)24WS-1234 | *Recently issued FASB Accounting Standards Updates, PCC Update and items on the FASB's Technical Agenda*Leases -- Topic 842*ASC 326: CECL*Review of SAS 142 -- Focus on Audit Evidence*Recently issued SASs and other AICPA activity*SSARS No. 25 and other recently issued SSARS*Detailed review of SAS 145*Other important A&A practice matters | Carney Jason W |
| 11/2/2024 | 8 a.m. - 4 p.m. | Online | 8 CPE (8 tech, 0 non-tech) | |
| Surgent's Excel Lookups: Moving Beyond VLOOKUP Limitations (Webinar) (24WS-1258)24WS-1258 | * Using lookup functions as an alternative to direct cell references * Understand the limitations of the VLOOKUP function * Discover ways to move beyond these limitations | Lenning Jeff |
| 11/5/2024 | 9 - 11 a.m. | Online | 2 CPE (0 tech, 2 non-tech) | |
| Surgent's Managing Millennials (Webinar) (24WS-1560)24WS-1560 | *Understanding who millennials are and what distinguishes them from other sectors of the workforce*Changes millennials seek in the workplace*Suggestions on engaging and developing millennials*Best practices by organizations who have successfully integrated millennials*Expectations as to learning, development and training*Work environments and schedules*School to work transitions*Views on salary, benefits and corporate ethics*Whether millennials' expectations are significantly different from any other generation*Strengths millennials offer which set them apart from others*Common myths pertaining to millennials*Definitions of success | Cornell Jason |
| 12/18/2024 | 9 - 11 a.m. | Online | 2 CPE (0 tech, 2 non-tech) | |
| Surgent's The Most Critical Challenges in Not-for-Profit Accounting Today (Webinar) (24WS-1554)24WS-1554 | *Lessons learned (and lessons remaining) from the implementation of FASB ASC 842, Leases, and ASU No. 2020-07 related to contributions of nonfinancial assets*Solving contribution conundrums (e.g., conditional contributions, restricted contributions, contributed services, and etc.)*Additional issues in not-for-profit financial reporting | Blanton Charles |
| 12/18/2024 | 12:30 - 4 p.m. | Online | 4 CPE (4 tech, 0 non-tech) | |
| The Best Individual Income Tax Update Course by Surgent (Webinar) (24WS-1088)24WS-1088 | *Comprehensive coverage of the Inflation Reduction Act, including:*The Clean Vehicle Credit, Credit for Previously Owned Clean Vehicles, Credit for Qualified Commercial Clean Vehicles, Residential Clean Energy Credit, Energy Efficient Home Improvement Credit, and Premium Tax Credit*Comprehensive coverage of theSECURE 2.0 Act, including:*Expanding Enrollment in Retirement Plans, Increase in Age for Required Beginning Date for Mandatory Distributions, and New Exceptions to Penalty-Free Withdrawal from Retirement Plans*Timely coverage of breaking tax legislation*New Form 1099-K reporting requirements*Detailed analysis and examples of Sale of Passthrough Entity Interest and Net Investment Income Tax*Residency and Domicile*Selling a principal residence, including tax planning strategies*Real Estate professional requirements*Virtual currency, including recent developments regarding NFTs*Review of pertinent cases and rulings affecting taxpayers*Practice aids, including all the numbers applicable for the current year -- inflation-adjusted amounts, mileage rates, retirement contributions, and more*Advanced practice, reporting, and other issues intertwined with advanced planning and discussion ideas | Lickwar Robert |
| 10/15/2024 | 8 a.m. - 4 p.m. | Online | 8 CPE (8 tech, 0 non-tech) | |
| Surgent's Top Ten Questions from Partnership Clients Regarding the Section 754 Election (Webinar) (24WS-1398)24WS-1398 | *How does a partner compute his or her basis in a partnership? *What is the difference between a partner's inside and outside basis?*What is the difference between a partner's capital account and partner's outside basis?*How does Section 732(d) impact the buyer of a partnership interest?*How does a partnership report a Section 754 election on the partnership's tax return?*How does a partnership make a Section 754 election?*How does a partnership make a Section 743(b) adjustment?*How does a partnership make a Section 734(b) adjustment?*How is a Section 743(b) adjustment or Section 734(b) adjustment allocated to the assets of a partnership?*How is a Section 743(b) adjustment allocated within the class of ordinary income property and capital gain property? | Tucker Michael J |
| 11/26/2024 | 12 - 3:30 p.m. | Online | 4 CPE (4 tech, 0 non-tech) | |
| Surgent's Select Estate and Life Planning Issues for the Middle-Income Client (Webinar) (24WS-1110)24WS-1110 | *Changes to the lifetime estate tax exemption in light of proposed regulations*SECURE 2.0 updates*More than 20 documents that should be reviewed that are neither a will nor trust*Provisions you need in a will*Trusts and other arrangements for children*Durable powers of attorney for healthcare and for financial matters*Realistic retirement goals*Developments relative to estate tax, and the implications for planning | Frost Michael |
| 10/17/2024 | 8 - 11:30 a.m. | Online | 4 CPE (4 tech, 0 non-tech) | |
| Surgent's Contract Law for Accounting and Finance Professionals (Webinar) (24WS-1457)24WS-1457 | *Contract formation *The necessary components of an enforceable contract*Common defenses to enforcement *Legal capacity requirements *Contract interpretation | Cornell Jason |
| 12/5/2024 | 8 - 10 a.m. | Online | 2 CPE (2 tech, 0 non-tech) | |
| Surgent's Business Writing: Professional & Effective Emails (Webinar) (24WS-1169)24WS-1169 | *Preparing to write: what is my purpose and objective and who is my audience*When email is the appropriate communication methodology and when it's not*Common email mistakes and how to avoid them*Proven techniques for writing more efficient, readable, and outcome-focused emails | |
| 10/24/2024 | 9 - 11 a.m. | Online | 2 CPE (0 tech, 2 non-tech) | |
| Surgent's Annual Accounting and Auditing Update (Webinar) (24WS-1735)24WS-1735 | *Recently issued FASB Accounting Standards Updates, PCC Update and items on the FASB's Technical Agenda*Leases -- Topic 842*ASC 326: CECL*Review of SAS 142 -- Focus on Audit Evidence*Recently issued SASs and other AICPA activity*SSARS No. 25 and other recently issued SSARS*Detailed review of SAS 145*Other important A&A practice matters | Carney Jason W |
| 1/16/2025 | 8 a.m. - 4 p.m. | Online | 8 CPE (8 tech, 0 non-tech) | |
| Surgent's IRS Tax Examinations and Hot Issues (Webinar) (24WS-1331)24WS-1331 | *Coverage of the Inflation Reduction Act of 2022*Criteria that the IRS uses to select returns for examination*Vehicles, meals, and virtual currency considerations*Worker classification determinations on who is an employee and who is an independent contractor*S Corporation officer's reasonable compensation issues*Responsibilities to pay the employment taxes when the business defaults*Tax-related identity theft procedures | Phillips Deborah A |
| 11/15/2024 | 12:30 - 4 p.m. | Online | 4 CPE (4 tech, 0 non-tech) | |
| Surgent's The Risks and Benefits of ChatGPT and Artificial Intelligence (Webinar) (24WS-1656)24WS-1656 | *What are AI tools?*Where are we with AI tool development?*What is ChatGPT?*ChatGPT -- what kind of queries are possible?*Copyright and intellectual property issues*Benefits of AI tools*Concerns with AI tools*Impact on business use of AI*Policy on AI tools | |
| 1/6/2025 | 1 - 3 p.m. | Online | 2 CPE (2 tech, 0 non-tech) | |
| Surgent's Advanced Trust Issues: A Roadmap for Success in An Increasingly Complex Area (Webinar) (24WS-1227)24WS-1227 | *Key concepts of trusts, including recent trends; best practices; jurisdiction; and ways to avoid pitfalls*Decanting*Federal estate tax exemption and remaining relevance of trusts*Irrevocable life insurance trusts*The role of family dynamics *Choice of trustee and other fiduciaries*State trust-friendly considerations*Charitable trusts*Delaware Statutory Trusts*Powers of attorney*Pet Trusts -- the emerging necessities*State, county, and local issues*Portability*QTIP issues*Creditor considerations*Potential IRA problems*Problems with re-titling assets | |
| 11/1/2024 | 12:30 - 4 p.m. | Online | 4 CPE (4 tech, 0 non-tech) | |
| The Best Federal Tax Update Course by Surgent (Webinar) (24WS-1722)24WS-1722 | *Comprehensive coverage of the Inflation Reduction Act, including:*The Clean Vehicle Credit, Credit for Previously Owned Clean Vehicles, Credit for Qualified Commercial Clean Vehicles, Residential Clean Energy Credit, Energy Efficient Home Improvement Credit, and Premium Tax Credit*Comprehensive coverage of theSECURE 2.0 Act, including:*Expanding Enrollment in Retirement Plans, Increase in Age for Required Beginning Date for Mandatory Distributions, and New Exceptions to Penalty-Free Withdrawal from Retirement Plans*Timely coverage of breaking tax legislation*New Form 1099-K reporting requirements*Detailed analysis and examples of Sale of Passthrough Entity Interest and Net Investment Income Tax*Bonus Depreciation*Section 163(j)*Section 174 Research and Experimental Expenditures*Residency and Domicile*Selling a principal residence, including tax planning strategies*Virtual currency, including recent developments regarding NFTs*New FinCEN reporting requirements in 2024*Practice aids, including all the numbers applicable for the current year -- inflation-adjusted amounts, mileage rates, retirement contributions, and more*Advanced practice, reporting, and other issues intertwined with advanced planning and discussion ideas | Lickwar Robert |
| 1/15/2025 | 8 a.m. - 4 p.m. | Online | 8 CPE (8 tech, 0 non-tech) | |
| Surgent's Public Speaking and Presentation Skills (Webinar) (24WS-1564)24WS-1564 | *How experienced speakers manage presentation anxiety*The elements of effective persuasion*The three styles of speech*Strategies to improve speech pace*The importance of volume when presenting*The art of the pause*Methods for using visual aids*Best practices for preparing for a presentation*Components of an effective presentation* | Cornell Jason |
| 12/19/2024 | 2 - 4 p.m. | Online | 2 CPE (0 tech, 2 non-tech) | |
| Surgent's Applying the CECL Credit Loss Standard to Non-Banking Situations (Webinar) (24WS-1262)24WS-1262 | *Overview of ASC 326, Credit Losses*Application of ASC 326 to non-lending institutions*CECL transition and disclosures*Audit considerations related to the adoption and ongoing accounting for CECL* | Daisley Richard |
| 11/6/2024 | 8 - 11:30 a.m. | Online | 4 CPE (4 tech, 0 non-tech) | |
| The Best Federal Tax Update Course by Surgent (Webinar) (24WS-1273)24WS-1273 | *Comprehensive coverage of the Inflation Reduction Act, including:*The Clean Vehicle Credit, Credit for Previously Owned Clean Vehicles, Credit for Qualified Commercial Clean Vehicles, Residential Clean Energy Credit, Energy Efficient Home Improvement Credit, and Premium Tax Credit*Comprehensive coverage of theSECURE 2.0 Act, including:*Expanding Enrollment in Retirement Plans, Increase in Age for Required Beginning Date for Mandatory Distributions, and New Exceptions to Penalty-Free Withdrawal from Retirement Plans*Timely coverage of breaking tax legislation*New Form 1099-K reporting requirements*Detailed analysis and examples of Sale of Passthrough Entity Interest and Net Investment Income Tax*Bonus Depreciation*Section 163(j)*Section 174 Research and Experimental Expenditures*Residency and Domicile*Selling a principal residence, including tax planning strategies*Virtual currency, including recent developments regarding NFTs*New FinCEN reporting requirements in 2024*Practice aids, including all the numbers applicable for the current year -- inflation-adjusted amounts, mileage rates, retirement contributions, and more*Advanced practice, reporting, and other issues intertwined with advanced planning and discussion ideas | Lickwar Robert |
| 11/7/2024 | 8 a.m. - 4 p.m. | Online | 8 CPE (8 tech, 0 non-tech) | |
| Surgent's Federal Tax Update (Webinar) (24WS-1721)24WS-1721 | *Comprehensive coverage of the Inflation Reduction Act, including:*The Clean Vehicle Credit, Credit for Previously Owned Clean Vehicles, Credit for Qualified Commercial Clean Vehicles, Residential Clean Energy Credit, Energy Efficient Home Improvement Credit, and Premium Tax Credit*Comprehensive coverage of theSECURE 2.0 Act, including:*Expanding Enrollment in Retirement Plans, Increase in Age for Required Beginning Date for Mandatory Distributions, and New Exceptions to Penalty-Free Withdrawal from Retirement Plans*Timely coverage of breaking tax legislation*Bonus depreciation*Section 174 Research and Experimental Expenditures*New FinCEN reporting requirements in 2024*Advanced practice, reporting, and other issues intertwined with advanced planning and discussion ideas | Peters David R |
| 1/15/2025 | 8 - 11:30 a.m. | Online | 4 CPE (4 tech, 0 non-tech) | |
| Surgent's Latest Developments in Government and Nonprofit Accounting and Auditing (Webinar) (24WS-1115)24WS-1115 | *Developing issues related to Yellow Book audits and single audits*Key AICPA developments affecting audits of governments and nonprofits (including SAS No. 145 on risk assessment)*Recent GASB activities directed toward state and local governments (e.g., the implementation of GASB Nos. 100 and 101, and additional GASB projects)*Lessons learned by nonprofits (and lessons remaining) from the implementation of FASB ASC 842, Leases and ASU No. 2020-07 related to contributions of nonfinancial assets*Other issues related to nonprofits | Blanton Charles |
| 10/17/2024 | 8 a.m. - 4 p.m. | Online | 8 CPE (8 tech, 0 non-tech) | |
| Surgent's Key Partnership and S Corporation Tax Planning Strategies (Webinar) (24WS-1690)24WS-1690 | *Timely coverage of breaking tax legislation*Tax consequences of retiring partners seeking liquidating distributions/redemptions and S Corporation shareholders seeking the redemption of their shares*At-risk and passive activity loss considerations*Basis planning*Related party transactions: making them work*Income splitting and shifting with family can create considerable benefits*Sale of ownership interest and NIIT considerations* | Lickwar Robert |
| 1/9/2025 | 9 a.m. - 12:30 p.m. | Online | 4 CPE (4 tech, 0 non-tech) | |
| Surgent's Taking Advantage of Installment Sales and Like-Kind Exchanges (Webinar) (24WS-1692)24WS-1692 | *How does the IRC define an installment sale under Section 453?*When can a taxpayer utilize the provisions of IRC Section 453?*When should a taxpayer utilize the provisions of an installment sale and when should it be avoided*How does the issue of a "dealer" vs. a "non-dealer" impact the use of the installment sale method*How to report an installment sale when related parties are involved*How to calculate an installment sale*How has the Tax Cuts and Jobs Act impacted the use of the Installment Sale Method*What is a like-kind exchange as defined by IRC Section 1031*When can a taxpayer utilize the provisions of IRC Section 1031*What types of real property are eligible for like-kind exchange treatment and what types are not*What is "boot" and how does it impact the like-kind exchange deferral*How to calculate a like-kind exchange including any taxable portion*How has the Tax Cuts and Jobs Act impacted the use of like-kind exchanges* | Peters David R |
| 1/10/2025 | 12 - 3:30 p.m. | Online | 4 CPE (4 tech, 0 non-tech) | |
| Surgent's Tax Forms Boot Camp: LLCs, Partnerships and S Corporations (Webinar) (24WS-1243)24WS-1243 | *Compare and contrast the tax consequences, opportunities, and pitfalls of operating a business as a partnership, LLC, or S Corporation*Reporting Requirements for Schedules K-2 and K-3*Form 7203, S Corporation Shareholder Stock and Debt Basis Limitations*Gain a comprehensive understanding of income tax laws for S Corporations from eligibility and election to tax return preparation, stock basis, and loss limitation issues*Recognize and properly handle special pass-through items of income and expense*Accurately prepare S Corporation returns and reconcile book income to taxable income*Accurately prepare partnership returns and reconcile book income to taxable income*What the transactional method entails and how to report partners' capital accounts under this method*Properly handle the tax treatment of distributions to shareholders, partners, or members*Understand the special restrictions and sanctions for tax year-end selection*Review the basics of partnership and LLC formation and basis calculation*Self-employment tax or NOT, for each entity*Filling in K-1s correctly for S Corporations, partnerships, and LLCs. Major changes in K-1 reporting on both partnership and S Corporation forms and content*The most frequently used forms and schedules, including some form "oddities" | |
| 11/4/2024 | 8 a.m. - 4 p.m. | Online | 8 CPE (8 tech, 0 non-tech) | |
| Surgent's Getting Ready for Busy Season: Review Individual Tax Form Changes (Webinar) (24WS-1671)24WS-1671 | *Major 2024 tax form changes as they relate to individual taxpayers*Key new tax developments as they relate to 2024 and how they impact the 2024 tax forms | Tucker Michael J |
| 1/7/2025 | 9 - 11 a.m. | Online | 2 CPE (2 tech, 0 non-tech) | |
| Surgent's Excel Lookups: Moving Beyond VLOOKUP Limitations (Webinar) (24WS-1850)24WS-1850 | * Using lookup functions as an alternative to direct cell references * Understand the limitations of the VLOOKUP function * Discover ways to move beyond these limitations | Lenning Jeff |
| 2/10/2025 | 10 a.m. - 12 p.m. | Online | 2 CPE (0 tech, 2 non-tech) | |
| Surgent's Navigating Your Client Through the IRS Appeals Process (Webinar) (24WS-1827)24WS-1827 | *Preparing a valid Appeals Protest for small case requests when tax, penalties, and interest for each period are $25,000 or less*Writing and filing a Formal Protest, including required information*Alternative Dispute Resolution options available to clients*Negotiation and time limitations*Preparing and submitting a Tax Court petition to preserve a client's rights | Phillips Deborah A |
| 2/4/2025 | 12:30 - 4 p.m. | Online | 4 CPE (4 tech, 0 non-tech) | |
| Surgent's Compilations, Reviews and Preparations: Engagement Performance and Annual Update (Webinar) (24WS-1345)24WS-1345 | *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 | Levine Kenneth L. |
| 11/19/2024 | 10:30 a.m. - 6:30 p.m. | Online | 8 CPE (8 tech, 0 non-tech) | |
| Surgent's The Complete Guide to Payroll Taxes and 1099 Issues (Webinar) (24WS-1113)24WS-1113 | *Payroll tax requirements for wages, including wages subject to the .9 percent tax, employee benefits and reimbursements, nonqualified deferred compensation, stock options, and tips*Fringe benefits issues, such as health insurance, life insurance, cafeteria plan benefits, accountable and non-accountable plans, standard mileage rates, and per diem rates*Special issues -- Using a common paymaster, how to file W-2s after a takeover, merger, or acquisition, and state and local tax withholding*Statutory employees, independent contractors, and possible changes to Section 530 relief*Penalties -- Who is a responsible person?*Expenses and gross-up calculations*Pension issues and payroll taxes including SIMPLE plans, and Section 401(k) and pension distributions*The Electronic Federal Tax Payment System (EFTPS)*Forms I-9, W-9, W-2, 1099, 1099-NEC, SS-8, and 940*Understanding payroll tax responsibilities in the gig economy | Phillips Deborah A |
| 10/17/2024 | 8 a.m. - 4 p.m. | Online | 8 CPE (8 tech, 0 non-tech) | |
| Surgent's Critical Issues Involving Taxation of Construction Contractors (Webinar) (24WS-1700)24WS-1700 | *The impact of recent legislation on the construction industry*How to qualify for the "small contractor exemption" and its advantages to the taxpayer*Options available to the "small" contractor regarding taxation of long-term contracts*How the choice of entity impacts taxation of contractors*How AMT impacts the construction industry*IRC Section 460 and "large" contractors*How "uninstalled materials" impact taxation of contractors*How the "look-back" rules impact contractors*How the "10 percent method" can allow certain contractors to defer recognizing taxable income*Critical tax planning strategies for contractors | Peters David R |
| 1/13/2025 | 12 - 3:30 p.m. | Online | 4 CPE (4 tech, 0 non-tech) | |
| Surgent's Management Fundamentals (Webinar) (24WS-1387)24WS-1387 | *What it takes to be effective as a manager*Exploring the challenges that get in the way*Looking at the driving forces that have evolved how managers engage with employees today*Motivating employees of multi-generations*Twelve practices that can be adopted to influence employees to become more engaged*Identifying what it takes to develop employees*Delegation and accountability | |
| 11/25/2024 | 12:30 - 4 p.m. | Online | 4 CPE (0 tech, 4 non-tech) | |
| Surgent's Ethical Considerations for the CPA (Webinar) (24WS-1415)24WS-1415 | * Examine the CPA's role in today's economy * Compare similarities and differences between individual and business ethics * Explore the link between ethics, integrity and scruples * Discuss the basic attributes of ethics and professional conduct * Review the history of the CPA profession and the CPA's requirement to adhere to ethics policies and codes of conduct * Review the AICPA's Code of Professional Conduct and a CPA's responsibilities to the public, clients and colleagues * Discuss the common rules and statutes faced daily in the CPA profession. Case studies may also be utilized to present potential ethical dilemmas CPAs may face during their careers*Review CPA Independence violations by current legal case examples | Levine Kenneth L. |
| 11/30/2024 | 11:30 a.m. - 3 p.m. | Online | 4 CPE (4 tech, 0 non-tech) | 4 Ethics |
| Surgent's Basics of Employment Law for Non-HR Professionals (Webinar) (24WS-1853)24WS-1853 | *How the application of policies and employment laws within the workplace can reduce employee complaints, and protect your company from claims of discrimination or wrongful behavior*Examining wage and pay practices, FMLA examples, and other challenging workplace questions, to insure actions are consistent with laws/policies*Key functions of employment including recruitment, interviewing and selection | |
| 2/10/2025 | 12:30 - 4 p.m. | Online | 4 CPE (4 tech, 0 non-tech) | |
| Surgent's Lessons Learned from Successful Companies (Webinar) (24WS-1375)24WS-1375 | *Creating a visionary company*Traits of successful, visionary companies *Goal setting to create a successful organization*The role of experimentation and failure in achieving success*How successful organizations emphasize learning new skills*The role of effective communication in achieving corporate success*The importance of emotional intelligence in building corporate culture*How leadership can direct a company toward success | Cornell Jason |
| 11/22/2024 | 12 - 2 p.m. | Online | 2 CPE (0 tech, 2 non-tech) | |
| Surgent's Shades of Gray: Practicing Before the Internal Revenue Service - Circular 230 - Current State (Webinar) (24WS-1226)24WS-1226 | *Office of Professional Responsibility -- Authority and Procedures*Current status of the regulations governing tax practice before the IRS (Circular 230 Rev. 6/2014)*In depth coverage of the various Due Diligence obligations of tax professionals*Overview of other key Circular 230 provisions*Practitioner responsibilities to their clients and to the Tax Administration System*Best Practices for all tax professionals | |
| 11/1/2024 | 12 - 2 p.m. | Online | 2 CPE (2 tech, 0 non-tech) | 2 Ethics |
| Surgent's Ethical Considerations for CPAs (Webinar) (24WS-1171)24WS-1171 | *Auditor independence and its importance to the public accounting profession*Common threats to auditor independence*AICPA's framework for assessing conflicts of interest*Unique threats related to non-attest services to attest clients*Common safeguards to help assure compliance with relevant rules and regulations | |
| 10/25/2024 | 1 - 3 p.m. | Online | 2 CPE (2 tech, 0 non-tech) | 2 Ethics |
| Surgent's Successfully Completing an Estate Tax Return: Form 706 (Webinar) (24WS-1838)24WS-1838 | *Changes to the IRS Form 706 *How to successfully navigate the form*The ins and outs of the "portability" rules, including how the rules actually work using common examples*Income tax consequences*How to avoid malpractice traps *Overlooked GST issues | Keebler Robert S |
| 2/6/2025 | 12 - 2 p.m. | Online | 2 CPE (2 tech, 0 non-tech) | |
| Surgent's Guide to Payroll Taxes and 1099 Issues (Webinar) (24WS-1520)24WS-1520 | *Statutory employees, independent contractors, and possible changes to Section 530 relief*Using SS-8*Payroll Tax Penalties-- Who is a responsible person?*Forms W-2, 1099, 1099-NEC, SS-8, W-4, 941, and Form 940 reporting/deposit requirements and due dates*Understanding payroll tax responsibilities in the gig economy | Phillips Deborah A |
| 12/13/2024 | 12 - 3:30 p.m. | Online | 4 CPE (4 tech, 0 non-tech) | |
| Surgent's Preparing Individual Tax Returns for New Staff and Paraprofessionals (Webinar) (24WS-1474)24WS-1474 | *Comprehensive coverage of the Inflation Reduction Act of 2022 and The SECURE Act 2.0*Preparation of various Form 1040 individual tax returns and schedules; provided answers include "filled-in" forms*Coverage of Form 7203*Coverage of Section 199A qualified business income, its calculation, limitations, and examples*Dividends and interest -- Ordinary, return of capital, and capital gain distribution dividends; tax-exempt interest, original issue discount, etc.*Security transactions -- From Form 1099-B to Form 8949 to Schedule D, plus mutual fund sales and related basis issues*Self-employed person issues*Schedule C deductions including depreciation*Sale and exchange of property -- Understanding Form 4797 and depreciation recapture; capital gains*A working understanding of passive losses -- How to handle rental property and how the passive loss rules flow to the tax forms*Itemized deductions -- A thorough understanding of what's deductible and what's not*Interest deductions -- Limitations and timing problems*Charitable contributions substituting for taxes, IRS says -- No!*Retirement contributions and education credits and deductions*Tax computations -- The Kiddie Tax, AMT, regular tax, tax credits*Individual problems illustrated by form preparation for various items, with numerous "practice tips"*Impact of recent legislation and forms changes on the 1040 | |
| 12/6/2024 | 9 a.m. - 5 p.m. | Online | 8 CPE (8 tech, 0 non-tech) | |
| Surgent's Fiduciary Income Tax Returns: Form 1041 Workshop with Filled-in Forms (Webinar) (24WS-1811)24WS-1811 | *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: Section 461(l) Excess Business Loss Limitation, NOL, Section 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 | Frost Michael |
| 1/31/2025 | 8 a.m. - 4 p.m. | Online | 8 CPE (8 tech, 0 non-tech) | |
| Surgent's Securing a Comfortable Retirement in the Age of Spending (Webinar) (24WS-1099)24WS-1099 | *Retirement planning using variables such as desired lifestyle, travel plans, housing plans, medical needs and family needs to customize a retirement plan unique to the client*Using the residence and other real estate as retirement assets through equity and rent*Using the small business as a retirement resource through creative retirement plans*Overview of asset allocation, portfolio management, portfolio rebalancing, and investment selection concepts, before and after retirement*The three-legged retirement stool of employer retirement, savings, and Social Security*Distribution/asset liquidation planning*Analysis of the most current/important research on retirement planning and sustaining retirement income levels | Frost Michael |
| 10/16/2024 | 8 a.m. - 4 p.m. | Online | 8 CPE (8 tech, 0 non-tech) | |
| Surgent's S Corporation Core Tax Issues From Formation Through Liquidation (Webinar) (24WS-1672)24WS-1672 | *What exactly is terminating S Corporations, including recent rulings*Schedules K-2 and K-3 reporting requirements and filing exceptions*Form 7203, S Corporation Shareholder Stock and Debt Basis Limitations*Shareholder changes Living Trust and causes S termination*LLCs electing S status, changing agreement could terminate election*Inherited a new client with reporting errors? What are my options?*Debt vs. equity and Section 385; Federal Express battled and won, how do we?*Are we to expect SECA tax on pass-through entities?*Shareholders losing "substance over form" argument*Basis neither increased by phantom income, nor reduced by non-deducted pass-through losses*Can I accrue expenses payable to a shareholder? Sure, but can I deduct them?*How Section 179 limitations affect S Corp. basis*Comparison of liquidation of a C Corporation vs. the liquidation of an S Corporation*Did not timely file Form 2553? A simple method to correct*Is there a "flexible standard of law" in regard to closely held entities? | Smith Susan |
| 1/7/2025 | 9 a.m. - 5 p.m. | Online | 8 CPE (8 tech, 0 non-tech) | |
| Surgent's Compilations, Reviews and Preparations: Engagement Performance and Annual Update (Webinar) (24WS-1289)24WS-1289 | *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 | Levine Kenneth L. |
| 11/9/2024 | 8 a.m. - 4 p.m. | Online | 8 CPE (8 tech, 0 non-tech) | |
| Surgent's Buying and Selling a Business: Tax and Structuring Overview (Webinar) (24WS-1393)24WS-1393 | *An overview of the beginning of the process and documents for preliminary tax planning*Recognizing the need for due diligence in acquisitions, including checklists of important points*Deemed asset sales -- Section 338 and Section 338(h)(10)*The impact of the Section 197 amortizable intangibles regulations on the acquisition and disposition of a business*Allocating purchase price for tax advantage*Planning to avoid double taxation under the repeal of the General Utilities doctrine*Special problems and opportunities when an S Corporation is the buyer or seller*Installment sale and interest issues*Avoiding tax pitfalls and recognizing tax planning opportunities*Unique issues in buying and selling LLC/partnership interests*Impact of the net investment income tax (NIIT) and the Section 199A pass-through deduction on the tax due on the sale of a pass-through entity*Individually owned goodwill | Frost Michael |
| 11/25/2024 | 8 - 11:30 a.m. | Online | 4 CPE (4 tech, 0 non-tech) | |
| Surgent's Best Practices in Not-for-Profit Accounting and Reporting (Webinar) (24WS-1335)24WS-1335 | *The key requirements, options, and best practices seen in each of the basic financial statements*Today's core accounting and reporting requirements related to contributions and how to effectively and efficiently apply them*How to analyze and incorporate the needs of financial statement users into a not-for-profit's financial statements and disclosures | Blanton Charles |
| 11/15/2024 | 8 - 11:30 a.m. | Online | 4 CPE (4 tech, 0 non-tech) | |
| Surgent's Form 1040 Return Review Boot Camp for New and Experienced Reviewers (Webinar) (24WS-1191)24WS-1191 | *Review an error-prone "staff-prepared" Form 1040 from client-provided information. Where do you start? Get to know your client and ask the questions*Several new reporting issues for the reviewer to consider, including the main credit provisions as enacted under the American Rescue Plan*What are common errors preparers make and what are the areas generating malpractice claims?*The importance of engagement letters, questionnaires, and Section 7216 permission statement*Initial administrative groundwork*Identifying organizing issues in the tax return to be reviewed*Avoiding "willful blindness." Handling ethical and moral dilemmas*Efficient review of certain advanced issues for income, adjustments, deductions, and credits*Effective procedures for delinquent clients, filing past-due tax returns*First-time client issues requiring extra scrutiny*Multiple checklists of efficient procedures to identify potential issues on a 1040 return*Listing of schedules for staff to prepare to make a review easier, including basis issues for 1040 clients*Reconciling time pressure with thoroughness and quality control*Professionals acting professionally | |
| 10/28/2024 | 8 a.m. - 4 p.m. | Online | 8 CPE (8 tech, 0 non-tech) | |
| Surgent's Getting Ready for Busy Season: Key Changes Every Tax Practitioner Should Know (Webinar) (24WS-1252)24WS-1252 | *Timely coverage of breaking tax legislation*A tour of the most recent changes starting from gross income and ending with alternative minimum tax (AMT) and selected credits including the latest IRS guidance on recent tax legislation*Hot, hidden, or miscellaneous developments affecting the upcoming tax season*Review of new laws and changes in old forms to provide a familiarity for the upcoming tax season*Key new tax and practice developments and how they impact the current-year tax forms for individuals | |
| 11/5/2024 | 12:30 - 4 p.m. | Online | 4 CPE (4 tech, 0 non-tech) | |
| Surgent's Raising Financially Capable Children (Webinar) (24WS-1708)24WS-1708 | *Discussion of the importance of a financial education for the next generation*Understanding a client's financial values*Determining a client's financial literacy*Helping clients develop a teaching roadmap*Using knowledge to protect against entitlement*Developing a knowledge base for the information, including a full list of recommended books on the topic and games for families to play*Discussion of specific topics, including tips and tricks related to:*Allowances*Earning, work, and entrepreneurship*Spending, saving, and investing *Philanthropy*Taxes*Credit cards | |
| 1/13/2025 | 9 - 11 a.m. | Online | 2 CPE (2 tech, 0 non-tech) | |
| Surgent's Six Common Barriers to Investment Success (Webinar) (24WS-1363)24WS-1363 | *Availability bias*Herding*Loss aversion*Present bias*Anchoring*Home country bias | |
| 11/21/2024 | 1 - 3 p.m. | Online | 2 CPE (2 tech, 0 non-tech) | |
| Surgent's Achieving High Levels of Compliance and Customer Service in Your Organization (Webinar) (24WS-1341)24WS-1341 | *Why customer service is not just having nice people; it is truly serving the customer*Analysis of the value of the customer to compare it to various costs creating an ROI*How to develop a compliance program that adds value to the customer*A hard look at several companies and industries that have mastered the dual objectives*How COVID-19 has affected compliance and customer service* | Pulis Arthur |
| 11/18/2024 | 8 - 11:30 a.m. | Online | 4 CPE (4 tech, 0 non-tech) | |
| The Best Federal Tax Update Course by Surgent (Webinar) (24WS-1748)24WS-1748 | *Comprehensive coverage of the Inflation Reduction Act, including:*The Clean Vehicle Credit, Credit for Previously Owned Clean Vehicles, Credit for Qualified Commercial Clean Vehicles, Residential Clean Energy Credit, Energy Efficient Home Improvement Credit, and Premium Tax Credit*Comprehensive coverage of theSECURE 2.0 Act, including:*Expanding Enrollment in Retirement Plans, Increase in Age for Required Beginning Date for Mandatory Distributions, and New Exceptions to Penalty-Free Withdrawal from Retirement Plans*Timely coverage of breaking tax legislation*New Form 1099-K reporting requirements*Detailed analysis and examples of Sale of Passthrough Entity Interest and Net Investment Income Tax*Bonus Depreciation*Section 163(j)*Section 174 Research and Experimental Expenditures*Residency and Domicile*Selling a principal residence, including tax planning strategies*Virtual currency, including recent developments regarding NFTs*New FinCEN reporting requirements in 2024*Practice aids, including all the numbers applicable for the current year -- inflation-adjusted amounts, mileage rates, retirement contributions, and more*Advanced practice, reporting, and other issues intertwined with advanced planning and discussion ideas | Lickwar Robert |
| 1/21/2025 | 10:30 a.m. - 6:30 p.m. | Online | 8 CPE (8 tech, 0 non-tech) | |
| Surgent's Update on the SECURE 2.0 Act (Webinar) (24WS-1746)24WS-1746 | *Automatic enrollment requirements for 401(k) plans*Change in the credit for small employer pension plan startup costs *$2,000 saver's match*Changes in pooled employer plans*Multiple employer 403(b) plans*Increase in age for required beginning date for mandatory distributions*Indexing IRA catch-up limit*Higher catch-up limit to apply at age 60, 61, 62, and 63*Treatment of student loan payments as elective deferrals for purposes of matching contributions*Application of credit for small employer pension startup costs to employers who join an existing plan*Small immediate financial incentives for contributing to a plan*Withdrawals for certain emergency expenses*Starter 401(k) plans for employers with no retirement plans*Improving coverage for part-time workers*Recovery of retirement plan overpayments*Tax treatment of IRAs involved in a prohibited transaction*Clarification of substantially equal periodic payment rule | Tucker Michael J |
| 1/21/2025 | 1 - 3 p.m. | Online | 2 CPE (2 tech, 0 non-tech) | |
| Surgent's Federal Tax Update (Webinar) (24WS-1219)24WS-1219 | *Comprehensive coverage of the Inflation Reduction Act, including:*The Clean Vehicle Credit, Credit for Previously Owned Clean Vehicles, Credit for Qualified Commercial Clean Vehicles, Residential Clean Energy Credit, Energy Efficient Home Improvement Credit, and Premium Tax Credit*Comprehensive coverage of theSECURE 2.0 Act, including:*Expanding Enrollment in Retirement Plans, Increase in Age for Required Beginning Date for Mandatory Distributions, and New Exceptions to Penalty-Free Withdrawal from Retirement Plans*Timely coverage of breaking tax legislation*Bonus depreciation*Section 174 Research and Experimental Expenditures*New FinCEN reporting requirements in 2024*Advanced practice, reporting, and other issues intertwined with advanced planning and discussion ideas | Peters David R |
| 10/31/2024 | 12 - 3:30 p.m. | Online | 4 CPE (4 tech, 0 non-tech) | |
| Surgent's The Essential Multistate Tax Update (Webinar) (24WS-1188)24WS-1188 | *Employees working in multiple states: Withholding issues (when to start and where to withhold) special issues depending on type of tax assessed in the state or locality*Emerging sales tax topics: Elimination of the physical presence standard in determining nexus (Wayfair case); economic nexus for remote sellers; assisting remote sellers in determining a plan of action in states that enforce economic nexus*Emerging compliance issues in the new sales tax economy*Income Tax (and other forms of tax): Economic nexus (taxation without physical presence)*Will states shift away from income tax and increase reliance on sales tax after Wayfair?*Treatment of Tax Cuts and Jobs Act by the states: presence of intangible property; is P.L. 86-272 still valid?*Pass-through problems: Nexus issues for interest owners *Treatment of the 199A deduction for pass through entities by states: Withholding issues*Practical considerations in dealing with multistate taxation: Dealing with state nexus questionnaires *When to consider voluntary compliance: Responsibility of officers, members, partners, and shareholders; planning ideas and opportunities; updates on pending federal legislation relative to state tax | Peters David R |
| 10/28/2024 | 12:30 - 4 p.m. | Online | 4 CPE (4 tech, 0 non-tech) | |
| Surgent's Form 1040 Return Review Boot Camp for New and Experienced Reviewers (Webinar) (24WS-1155)24WS-1155 | *Review an error-prone "staff-prepared" Form 1040 from client-provided information. Where do you start? Get to know your client and ask the questions*Several new reporting issues for the reviewer to consider, including the main credit provisions as enacted under the American Rescue Plan*What are common errors preparers make and what are the areas generating malpractice claims?*The importance of engagement letters, questionnaires, and Section 7216 permission statement*Initial administrative groundwork*Identifying organizing issues in the tax return to be reviewed*Avoiding "willful blindness." Handling ethical and moral dilemmas*Efficient review of certain advanced issues for income, adjustments, deductions, and credits*Effective procedures for delinquent clients, filing past-due tax returns*First-time client issues requiring extra scrutiny*Multiple checklists of efficient procedures to identify potential issues on a 1040 return*Listing of schedules for staff to prepare to make a review easier, including basis issues for 1040 clients*Reconciling time pressure with thoroughness and quality control*Professionals acting professionally | |
| 10/23/2024 | 8 a.m. - 4 p.m. | Online | 8 CPE (8 tech, 0 non-tech) | |
| Surgent's Social Security: Dispelling Common Myths with Essential Truths (Webinar) (24WS-1268)24WS-1268 | *Will Social Security be there for me?*How is my benefit calculated?*Can I claim my benefit and work too?*When do I stop paying Social Security taxes?*Why does my government pension cause my benefits to be reduced?*Can I claim spousal benefits now and my own later?*What is my breakeven?*Can I claim benefits from my ex-spouse?*What do you mean I may pay taxes on my income benefits? | |
| 11/7/2024 | 1 - 3 p.m. | Online | 2 CPE (0 tech, 0 non-tech) | |
| Surgent's Engagement and Client Retention Best Practices (Webinar) (24WS-1505)24WS-1505 | *Managing client expectations *How automation improves client engagement*Understanding the role of feedback systems*Seeking referrals*Building client loyalty*Customer retention marketing *Expanding services offered to clients*Knowing when it is appropriate to enter new markets | Cornell Jason |
| 12/12/2024 | 12 - 2 p.m. | Online | 2 CPE (0 tech, 2 non-tech) | |
| Surgent's Going Out on Your Own: Entity Types and Accounting Methods (Webinar) (24WS-1857)24WS-1857 | *Financial planning pyramid*What to consider when picking an entity*Single member LLC vs. sole proprietorship*Corporations -- S vs. C*Double taxation | Peters David R |
| 2/10/2025 | 9 - 11 a.m. | Online | 2 CPE (2 tech, 0 non-tech) | |
| Surgent's Individual Charitable Planning: Philanthropy for Income Tax Return Reporting (Webinar) (24WS-1507)24WS-1507 | *Which organizations are qualified to receive contributions?*Types of charitable contributions taxpayers can deduct*The deduction for quid pro quo contributions*Strategies for donating property that has decreased/increased in value*Figuring the deduction for contributions of capital gain property*Importance of timing when making contributions *Considering QCDs if a taxpayer is at least 70 ½ *Specifics of donor advised funds*Deduction may be limited to 20%, 30%, 50%, or 60% of adjusted gross income depending on type of property donated*How to figure your deduction when limits apply*Contribution carryovers when your donation exceeds limits*What written statements should be received from qualified organizations?*What records should taxpayers keep?*Substantiation requirements for cash contributions of less than/more than $250 *Substantiation requirements for noncash contributions of less than $250 to over $500,000*When does taxpayer need an appraisal?*How and where to report contributions for individual income tax reporting | |
| 12/12/2024 | 12 - 2 p.m. | Online | 2 CPE (2 tech, 0 non-tech) | |
| Surgent's Implementing the New Risk Assessment Standard (Webinar) (24WS-1204)24WS-1204 | *The performance of risk assessment procedures to attain the knowledge needed to assess risk*How the auditor identifies and assesses the risks of material misstatement*The new "stand-back" requirements related to risk assessment | Blanton Charles |
| 10/29/2024 | 9 - 11 a.m. | Online | 2 CPE (2 tech, 0 non-tech) | |
| Surgent's Business Writing: Professional & Effective Emails (Webinar) (24WS-1382)24WS-1382 | *Preparing to write: what is my purpose and objective and who is my audience*When email is the appropriate communication methodology and when it's not*Common email mistakes and how to avoid them*Proven techniques for writing more efficient, readable, and outcome-focused emails | |
| 11/22/2024 | 9 - 11 a.m. | Online | 2 CPE (0 tech, 2 non-tech) | |
| The Best S Corporation, Limited Liability and Partnership Update Course by Surgent (Webinar) (24WS-1555)24WS-1555 | *Comprehensive coverage of the Inflation Reduction Act, including:*The Corporate Alternative Minimum Tax, The Clean Vehicle Credit, Credit for Previously Owned Clean Vehicles, and Credit for Qualified Commercial Clean Vehicles*Comprehensive coverage of theSECURE 2.0 Act with a focus on provisions applicable to employers*Retirements and redemptions: considerations for partnerships and S Corporations*Timely coverage of breaking tax legislation*Schedules K-2 and K-3 reporting requirements, including the 2022 domestic filing exception and Form 1116 exemption*Form 7203, S Corporation Shareholder Stock and Debt Basis Limitations, with examples of how to calculate stock basis*Overview of the economics and tax consequences of crowdfunding campaigns*Selected Practice and Reporting Issues: What's new?*A review of recent cases and tax law changes and IRS guidance affecting S Corporations, partnerships, limited liability companies, and limited liability partnerships*New Form 1099-K reporting requirements*Bonus depreciation*Section 163(j)*Section 174 Research & Experimental Expenditures*New FinCEN reporting requirements in 2024*Employee vs independent contractor considerations that companies should be aware of*A review of like-kind exchange transactions under Section 1031*State and local taxes: pass-through entity workarounds*Special basis adjustments, including comprehensive examples | Lickwar Robert |
| 12/18/2024 | 8 a.m. - 4 p.m. | Online | 8 CPE (8 tech, 0 non-tech) | |
| Surgent's Choosing the Right Business Entity (Webinar) (24WS-1834)24WS-1834 | Why businesses operate as C Corporations |
