| 23WC-0002: New Manager Series: Balancing Leadership and Likeability (Webinar) (23WC-0002)*Leadership Development. |
| 4/23/2023 | 1 - 3 p.m. | Online | 2 CPE (0 tech, 2 non-tech) | |
| 22WC-1125: International Tax Lunch: Introduction to Form 5472 (Webinar) (22WC-1125)*Form 5472 *Attribution rules *Engaged in a U.S. trade or business |
| 3/31/2023 | 2 - 3 p.m. | Online | 1 CPE (1 tech, 0 non-tech) | |
| 23WC-0001: New Manager Series: Making the Shift from Individual Contributor to Supervisor (Webinar) (23WC-0001)*Leadership Development. |
| 4/19/2023 | 1 - 3 p.m. | Online | 2 CPE (0 tech, 2 non-tech) | |
| 23WC-0003: New Manager Series: The How To's of Leading (Webinar) (23WC-0003)*Leadership Development. |
| 4/27/2023 | 1 - 3 p.m. | Online | 2 CPE (0 tech, 2 non-tech) | |
| 23WS-0001: Surgent's Basics of Employment Law for Non-HR Professionals (Webinar) (23WS-0001)*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 |
| 4/6/2023 | 12:30 - 4 p.m. | Online | 4 CPE (4 tech, 0 non-tech) | |
| 22WS-1481: Surgent's Business Writing: Professional & Effective Emails (Webinar) (22WS-1481)*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 |
| 3/30/2023 | 9 - 11 a.m. | Online | 2 CPE (0 tech, 2 non-tech) | |
| 23WS-0006: Surgent's Management Fundamentals (Webinar) (23WS-0006)*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 |
| 4/28/2023 | 12:30 - 4 p.m. | Online | 4 CPE (0 tech, 4 non-tech) | |
| 23WS-0005: Surgent's Business Writing: Professional & Effective Emails (Webinar) (23WS-0005)*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 |
| 4/25/2023 | 12 - 2 p.m. | Online | 2 CPE (0 tech, 2 non-tech) | |
| 23WS-0002: Surgent's Progressive Discipline and Termination (Webinar) (23WS-0002)*Defining progressive discipline, including typical steps in any progressive discipline process*The importance of a fair disciplinary process*When and how progressive discipline should be used, including using progressive discipline in the lead-up to termination*Documentation best practices*Limitations on at-will employment, including contracts and laws regarding discrimination and retaliation*Avoiding key risks in the termination process*Best practices for legally compliant termination procedures |
| 4/12/2023 | 12 - 2 p.m. | Online | 2 CPE (0 tech, 2 non-tech) | |
| 23WS-0004: Surgent's Coaching Skills for Managers and Supervisors (Webinar) (23WS-0004)*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 |
| 4/13/2023 | 12 - 3:30 p.m. | Online | 4 CPE (0 tech, 4 non-tech) | |
| New 22WS-1480: Surgent's How to Conduct an Effective Virtual Interview (Webinar) (22WS-1480)*Assessing the organizational fit of a candidate*Reducing bias throughout the interview process*Successfully conducting a virtual interview *Key legal dos and don'ts of the interviewing process |
| 3/28/2023 | 1 - 3 p.m. | Online | 2 CPE (0 tech, 2 non-tech) | |
| 22WS-1479: Surgent's Coaching Skills for Managers and Supervisors (Webinar) (22WS-1479)*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 |
| 3/27/2023 | 12:30 - 4 p.m. | Online | 4 CPE (0 tech, 4 non-tech) | |
| New 23WX-0103: Payroll Essentials: The Payroll Cycle of Life (Webinar) (23WX-0103)*A general review of compensation and payroll taxes from a broad perspective *A walk through of the payroll process *Explanations and examples of payroll processing, payroll tax deposits, and payroll returns *Resources, recommendations, and guidance on compensation, payroll and payroll related topics |
| 4/11/2023 | 3 - 5 p.m. | Online | 2 CPE (2 tech, 0 non-tech) | |
| 23WX-0014: Understanding the Form 990 and its Preparation Prerequisites (Webinar) (23WX-0014)*Overview of the Form 990's design and goals in play upon the Core Form and tack-on Schedules *Address of the definition's key factors that make a third-party organization a "related organization" *Exploring the definitions of parties who are to be disclosed as managers at Part VII-A (i.e., as a TDOKE -- a Trustee/Director (TD)/Officer (O)/Key Employee (KE) -- or as a High 5) and understanding what is the definition and measure of "reportable compensation" *Working with the definitions of "family member" and "independence" as same are used in Parts VI and Schedule L *Applying the definition of "business relationship" as same is used in Part VI *Sequencing of the form's preparation tasks and who to go to for information *Working with the Board of Directors to have them understand what the completed Form 990 conveys to the public/regulators |
| 4/3/2023 | 12 - 2 p.m. | Online | 2 CPE (2 tech, 0 non-tech) | |
| New 23WX-0291: The Omniverse and Metaverse for Accountants (Webinar) (23WX-0291)*Brief History of Experience-Sharing Technologies *Omniverse and Metaverse Basics *The Enterprise Metaverse *Leading Case Studies and Platforms to Date *Non-Fungible Tokens *Digital Twins *Immersive Learning *Remote Presence *Reality Editors and Product Experience *Visual Inspection *Synthetic Media *Immersive Experiences *Holodeck Technology *Universal Basic Reality *Metaverse Starter Strategy for Accountants |
| 4/27/2023 | 9:30 - 11:30 a.m. | Online | 2 CPE (2 tech, 0 non-tech) | |
| 22WX-3602: Transform Your Organization With Office 365 and Teams (Webinar) (22WX-3602) *Orientation to the Office 365 ecosystem *Strategic value of deploying Office 365 *Using the Teams app as the central hub for your online communications and collaboration *Setting up your file management system with SharePoint and OneDrive *Leveraging the Office 365 mobile apps to take your office on the road *Using the Planner app to track and manage team projects *Harnessing the Forms app to convert your forms to digitally fillable online forms *Orientation to the Office 365 Admin app *Lightning round review of all the Office 365 apps so that you will be aware of all that Office 365 has to offer *Tips and best practices for developing your Office 365 deployment strategy |
| 3/28/2023 | 8 a.m. - 4 p.m. | Online | 8 CPE (0 tech, 8 non-tech) | |
| New 22WX-3581: Monthly Federal Tax Update: March 2023 (Webinar) (22WX-3581)*Current individual tax issues *Current business entity tax issues *Any current tax legislation occurring during the period *Other issues affecting the profession, including IRS procedure, current cases, payroll, and other federal tax issues |
| 3/27/2023 | 10 a.m. - 12 p.m. | Online | 2 CPE (2 tech, 0 non-tech) | |
| 23WX-0166: How Technology is Impacting the Accounting Profession (Webinar) (23WX-0166)*Leading macro economic and technology forcesKey technology trends in accountingNew generation of online accounting servicesAccounting and automationOverarching implicationsHow to embrace the new normal and thrive in the face of technology change |
| 4/17/2023 | 2:30 - 4:30 p.m. | Online | 2 CPE (2 tech, 0 non-tech) | |
| 23WX-0308: IRS Tax Liens and Tax Levies (Webinar) (23WX-0308)*The mechanics of the two big IRS enforcement tools *Tax liens and tax levies *How CPAs can help clients deal with these issues |
| 4/29/2023 | 8 - 10 a.m. | Online | 2 CPE (2 tech, 0 non-tech) | |
| 23WX-0003: Adobe Acrobat: Increase Your Productivity With PDF Files (Webinar) (23WX-0003)*Navigating Adobe Acrobat DC *Creating PDF files from other applications *Organize PDF files and pages within a PDF *Using the annotation tools to review and markup PDF files *Preparing your PDF for printing *Creating links to pages, files and websites *Securing your PDF files *Searching PDF files *Creating fillable forms *Adobe Acrobat integration with Office 365 |
| 4/3/2023 | 12 - 4 p.m. | Online | 4 CPE (0 tech, 4 non-tech) | |
| 23WX-0149: Excel: New Features That Benefit Excel 2019 & O365 Users (Webinar) (23WX-0149)*The new capabilities of Array Formulas *New formula functions, including XLOOKUP, XMATCH, SEQUENCE and more *Using the Ideas feature *Many more new features |
| 4/14/2023 | 8 - 10 a.m. | Online | 2 CPE (0 tech, 2 non-tech) | |
| New 23WX-0013: Tax Research: Intermediate (Webinar) (23WX-0013)*Tax Code Hierarchy *Organization of an Internal Revenue Code Section *Special Rules for IRC Citation *Citing Other Primary Authority *Private Letter Rulings *Primary Vs Secondary Authority *Secondary Sources of Authority *Steps in the Tax Research Process *Research Memoranda |
| 4/3/2023 | 10:30 - 11:30 a.m. | Online | 1 CPE (1 tech, 0 non-tech) | |
| 23WX-0143: Bots, Bots, Bots: Embracing Your Best Friend (Webinar) (23WX-0143)*Understand what bots are *Areas to deploy bots *Tools that can be used to deploy bots |
| 4/14/2023 | 12:30 - 1:30 p.m. | Online | 1 CPE (1 tech, 0 non-tech) | |
| 23WX-0081: Fraud & Embezzlement: Case Studies from the Trenches (Webinar) (23WX-0081)*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. |
| 4/10/2023 | 1 - 3 p.m. | Online | 2 CPE (2 tech, 0 non-tech) | 2 Ethics |
| New 23WX-0073: Retirement Planning: IRAs (Webinar) (23WX-0073)*IRA Types & Basic Requirements *MAGI Thresholds for Traditional & Roth IRA's *IRA Distributions *Handling Coronavirus Distributions *Handling Roth IRA Distributions *Required Minimum Distributions *Qualified Charitable Distributions (QCD's) |
| 4/7/2023 | 2:30 - 3:30 p.m. | Online | 1 CPE (1 tech, 0 non-tech) | |
| 22WX-3588: Accounting Update: Hot Topics for Current Period Financials (Webinar) (22WX-3588)*U.S. GAAP accounting standards updates that have recent or current period effective dates *Other relevant matters, including highlights or significant changes related to international standards |
| 3/28/2023 | 11:30 a.m. - 1:30 p.m. | Online | 2 CPE (2 tech, 0 non-tech) | |
| 23WX-0068: Critical Thinking Masterclass (Webinar) (23WX-0068)*Cognitive bias *Conducting a "thinking audit" *Metathinking *Professional skepticism *Decision mapping *Habit replacement *Emotional intelligence *Memory enhancement |
| 4/7/2023 | 1:30 - 3:30 p.m. | Online | 2 CPE (0 tech, 2 non-tech) | |
| 22WX-3604: Upskilling for Accountants (Webinar) (22WX-3604)*What is upskilling? *Importance of continuous learning in an era of increasing automation and changing business priorities *Critical skills accountants need for the future *Upskilling case studies *New competency frameworks *Key lessons and best practices learned to date *How to upskill yourself and your own operations |
| 3/28/2023 | 1:30 - 3:30 p.m. | Online | 2 CPE (0 tech, 2 non-tech) | |
| 23WX-0300: Handling Complex Related Org Issues: Schedule R's Parts II-V (Webinar) (23WX-0300)*Quick refresher of what conditions yield "parent," "subsidiary" or "sibling" status in the case of a party who is a nonprofit/nonstock entity *Review of the definition of "control" applied to: stock corporations, entities taxed as a partnership, and trusts *Deep dive into the nuances of "indirect control" under IRC section 318's constructive ownership rules *Finding "sibling" organizations due to "joint control" in place under multiple parties *Handling bifurcated "questionnaire needs" with a filer's Trustees/Directors and employees regarding Board service on other nonprofits versus those necessary with current and former Part VII-A managers (including High 5s) regarding compensation *Addressing related organization impacts on the count of independent Directors (query made on Core Form Part VI, Line 1) and with respect to potential excise tax exposure under IRC section 4960   *Disclosure specifics for the R's Parts II-IV, and those relating to "transactions" general address on Part V's Line 1 and via dollar amount when Line 2's relevant triggers apply |
| 4/28/2023 | 1:30 - 4 p.m. | Online | 2.5 CPE (2.5 tech, 0 non-tech) | |
| 23WX-0080: Excel: Building Powerful Lookup & Reference Formulas (Webinar) (23WX-0080)*Performing advanced searching & data retrieval with LOOKUP, INDEX & MATCHÂ functions Speeding up worksheet creation with the INDIRECT function Testing conditions with the LOGICAL functions (IF, AND, OR, NOT) Using ERROR checking functions |
| 4/10/2023 | 10:30 a.m. - 12:30 p.m. | Online | 2 CPE (0 tech, 2 non-tech) | |
| New 23WX-0247: Thinking Like a Quality Control Reviewer (Webinar) (23WX-0247)*AICPA professional standards *EQCR expectations *Firm-specific considerations *Best practices for mitigating the frequency of review points *Best practices for mitigating the severity of review points *Examples of common EQCR deficiencies |
| 4/24/2023 | 12:30 - 2:30 p.m. | Online | 2 CPE (2 tech, 0 non-tech) | |
| 22WX-3590: Communicating Financial Information to Non-Accountants (Webinar) (22WX-3590)*The math literacy barrier *The financial literacy barrier *What to say and how to say it *Communicating ideas graphically |
| 3/28/2023 | 8 - 10 a.m. | Online | 2 CPE (2 tech, 0 non-tech) | |
| 22WX-3628: IRS Tax Liens and Tax Levies (Webinar) (22WX-3628)*The mechanics of the two big IRS enforcement tools *Tax liens and tax levies *How CPAs can help clients deal with these issues |
| 3/30/2023 | 8:30 - 10:30 a.m. | Online | 2 CPE (2 tech, 0 non-tech) | |
| 23WX-0213: International Cross Border Transactions (Webinar) (23WX-0213)*Â A basic framework of the different ways companies transact business in different countries and the resulting tax implications. *The basic premises of cross-border tax planning and the techniques used to reduce an organization's effective tax rate. *Real-life examples drawn from the speaker's extensive experience as a tax practitioner working for large multi-national companies. |
| 4/20/2023 | 2 - 4 p.m. | Online | 2 CPE (2 tech, 0 non-tech) | |
| New 23WX-0188: Taxation of Judgements and Settlements (Webinar) (23WX-0188)*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 |
| 4/18/2023 | 10 a.m. - 12 p.m. | Online | 2 CPE (2 tech, 0 non-tech) | |
| 23WX-0212: Internal Control Fundamentals: Design and Implementation (Webinar) (23WX-0212)*Responsibilities for gaining an understanding of the entity and its environment *The inter-relationship of the five foundational components of the COSO Internal Control - Integrated Framework *Various methods for documenting and evaluating the design and implementation of internal control over financial reporting *Identifying critical elements of entity-level and transactional-level controls *Case studies related to identifying deficiencies in internal control documentation |
| 4/20/2023 | 1:30 - 3:30 p.m. | Online | 2 CPE (2 tech, 0 non-tech) | |
| New 22WX-3593: Individual Tax Update: Recent Developments (Webinar) (22WX-3593)*2021/22 legislation impacting individual taxpayers *Extenders legislation update *Child tax and dependent care credits *Section 199A deduction *Capital gains and losses *Rental real estate *Other passive activities losses |
| 3/28/2023 | 2:30 - 4:30 p.m. | Online | 2 CPE (2 tech, 0 non-tech) | |
| 22WX-3608: Excel: Advanced Formatting to Improve Your Spreadsheets (Webinar) (22WX-3608)*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 |
| 3/29/2023 | 12 - 2 p.m. | Online | 2 CPE (0 tech, 2 non-tech) | |
| 23WX-0273: Power BI: OLAP Formulas & More Time Intelligent Functions (Webinar) (23WX-0273)*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 |
| 4/26/2023 | 10:30 a.m. - 12:30 p.m. | Online | 2 CPE (0 tech, 2 non-tech) | |
| 23WX-0107: Unpaid Payroll Taxes: The Quickest Way To Prison (Webinar) (23WX-0107)*Identifying the statutes that require employers to withhold payroll taxes *The criteria of when unpaid payroll taxes crosses the line from being a tax problem to a criminal investigation *What steps you can take to mitigate any civil or criminal penalties |
| 4/11/2023 | 11:30 a.m. - 1:30 p.m. | Online | 2 CPE (2 tech, 0 non-tech) | |
| 23WX-0112: Common Financial Statement Disclosures (Webinar) (23WX-0112)*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 |
| 4/12/2023 | 2:30 - 4:30 p.m. | Online | 2 CPE (2 tech, 0 non-tech) | |
| 23WX-0210: Excel: Fundamentals, Data Entry and Basic Formulas (Webinar) (23WX-0210)*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) |
| 4/20/2023 | 10:30 a.m. - 12:30 p.m. | Online | 2 CPE (0 tech, 2 non-tech) | |
| 23WX-0203: Risk Assessment for Small Business Audits (Webinar) (23WX-0203)*Understanding the client's business and industry in which it operates *Internal control *Assessing the magnitude and likelihood of risk *Linking risk assessment to substantive audit procedures |
| 4/19/2023 | 2 - 4 p.m. | Online | 2 CPE (2 tech, 0 non-tech) | |
| 23WX-0066: Cost of Capital Determinations for Business Appraisal (Webinar) (23WX-0066)*Participants receive a solid overview of the fundamental concepts underlying cost of capital in the context of a closely held business with particular focus on the use of a build-up model. Where the data comes from will be a key focus, as will the areas the require subjective judgement with respect to supporting growth rates and unsystematic risk elements. |
| 4/7/2023 | 11:30 a.m. - 12:30 p.m. | Online | 1 CPE (1 tech, 0 non-tech) | |
| 23WX-0227: Insider Dealings and Sunshine: Schedule L's Parts II-IV (Webinar) (23WX-0227)*Review of the "harmonized" five categories by which "Interested Person" (IP) status vests and explanation of the additional categories in play for Parts II and IV *Tips for accessing appropriate documentation from Trustees-Directors, Officers and Key Employees as to presence of reportable events with them or with those who have IP status because of family member connection to them OR by due to status as a "35% controlled entity" of one or more IPs *Handling Part IV's "business transactions" reportable thresholds and working with the possible exceptions from "business transaction" characterization *"Yes, this means IPs will be named!" -- addressing IP's privacy concerns and/or requests to omit individuals or company names when reporting business transactions on Part IV *Reporting demands of Part II, including aspects of managing loans with IPs in favor of public relations needs raised by this part *Reporting demands of Part III, including: drill-down into the two key exceptions to Part III's reporting of grants or assistance to an IP and address of educational institutions' exception from requirement to disclose names of scholarship or fellowship recipients and how same connects to governance reporting in Core Form 990's Part VI |
| 4/21/2023 | 10 a.m. - 12:30 p.m. | Online | 2.5 CPE (2.5 tech, 0 non-tech) | |
| 23WX-0306: The Ethics of Care in the Workplace (Webinar) (23WX-0306)*Ethical Values and Principles *Compassion *Managing Expectations *Respect and Humility *Attribution Theory |
| 4/28/2023 | 12 - 2 p.m. | Online | 2 CPE (0 tech, 2 non-tech) | 2 Ethics |
| 23WX-0305: Retirement Planning: Next Stage for You or Your Client (Webinar) (23WX-0305)*Welcome to Your Next Stage -- Developing a new perspective on what this next stage is really all about *It's About Time -- Discovering a new sense of purpose *Money Matters -- Assessing your financial conditions *Relationships Matter Too -- Addressing needed or potential changes in your relationships *Healthy Habits -- Examining new or renewed ways to stay healthy *Who I Am -- Creating a new identity, and answering "So what do you do?" *My Master Plan -- Figuring out what to do next |
| 4/28/2023 | 2 - 4 p.m. | Online | 2 CPE (2 tech, 0 non-tech) | |
| New 23WX-0031: Audit Quality Update and Future of Audit (Webinar) (23WX-0031)*Update on AICPA's Enhancing Audit Quality initiative. *Trends in audit quality, the biggest audit quality challenges. *AICPA's proposed Quality Management Standards. *Issues and tips for achieving high-quality engagements. |
| 4/5/2023 | 3 - 5 p.m. | Online | 2 CPE (2 tech, 0 non-tech) | |
| 23WX-0192: Dream Wide Awake: Overcoming What Limits You in Life! (Webinar) (23WX-0192)*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 |
| 4/19/2023 | 8 - 10 a.m. | Online | 2 CPE (0 tech, 2 non-tech) | |
| 23WX-0158: Valuing Cannabis 2.0: The Unique Challenges in Marijuana (Webinar) (23WX-0158)*The analytical process required to derive a logical and supportable estimate of value for a regulated marijuana or agricultural hemp/CBD related enterprise *Valuing recreational and medical license rights for marijuana cultivation, processing or retailing will be emphasized with a focus on use of the income and market valuation approaches. *A sample sanitized appraisal report will be provided and discussed. |
| 4/14/2023 | 2 - 4 p.m. | Online | 2 CPE (2 tech, 0 non-tech) | |
| 23WX-0251: Communicating Financial Information to Non-Accountants (Webinar) (23WX-0251)*The math literacy barrier *The financial literacy barrier *What to say and how to say it *Communicating ideas graphically |
| 4/25/2023 | 8 - 10 a.m. | Online | 2 CPE (2 tech, 0 non-tech) | |
| 23WX-0243: Power BI: Share Your Data Analysis using PowerBI.com (Webinar) (23WX-0243)*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* This course is #9 in the Microsoft Power BI series of webinars.*To see suggested viewing order, go to http://cpe.cpacrossings.com/pdf/PowerBIWebinars2019-20 |
| 4/24/2023 | 10 a.m. - 12 p.m. | Online | 2 CPE (0 tech, 2 non-tech) | |
| 23WX-0115: Emerging and Evolving Issues in Marijuana and Hemp/CBD (Webinar) (23WX-0115)Â *The growing acceptance of CBD products and formulations *The historical background of the cannabis plant *The evolution of laws and regulations related to marijuana and industrial hemp |
| 4/12/2023 | 11:30 a.m. - 1:30 p.m. | Online | 2 CPE (2 tech, 0 non-tech) | |
| 23WX-0011: Podcasts: How To Market Your Expertise To Get More Clients (Webinar) (23WX-0011)*Brainstorm ideas on creating a podcast that you are proud of *A guide on how to start your first episode *Overview of the equipment needed to start recording your podcast immediately |
| 4/3/2023 | 3 - 4 p.m. | Online | 1 CPE (0 tech, 1 non-tech) | |
| New 23WX-0119: Partnerships: How to Calculate Partner Basis (Webinar) (23WX-0119)*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 |
| 4/12/2023 | 8:30 - 10:30 a.m. | Online | 2 CPE (2 tech, 0 non-tech) | |
| 23WX-0177: Do You Know What Time is Costing You? (Webinar) (23WX-0177)*How to make your time count *Keys to working more effectively with others *Examine the four resources you must consider in budgeting *Embrace the five time focus areas that impact revenue and profitability *Identify your key time wasters, what they cost and how to avoid them *Delegating and prioritizing for great productivity, performance and advantage |
| 4/18/2023 | 8 - 9:30 a.m. | Online | 1.5 CPE (0 tech, 1.5 non-tech) | |
| 22WX-3600: Tax Penalties and Penalty Abatement (Webinar) (22WX-3600)*The basics of tax penalties *How CPAs can assist their clients with seeking penalty abatement |
| 3/28/2023 | 11 a.m. - 1 p.m. | Online | 2 CPE (2 tech, 0 non-tech) | |
| New 23WX-0187: Self-Rental Real Estate: Passive Activity & Section 199A (Webinar) (23WX-0187)*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 |
| 4/18/2023 | 2 - 4 p.m. | Online | 2 CPE (2 tech, 0 non-tech) | |
| 23WX-0288: Remote Working for Accountants (Webinar) (23WX-0288)*Remote working overview *Pros and cons of remote working *Remote work case studies *Leading remote work software and vendors *Lessons learned to date *Key resources and communities online tarter strategy for accountants |
| 4/27/2023 | 2:30 - 4:30 p.m. | Online | 2 CPE (0 tech, 2 non-tech) | |
| 23WX-0055: Ethics: How to Build and Keep Your A-Team (Webinar) (23WX-0055)*You will learn the four key components of building and keeping your A-team. In addition to finding knowledgeable and skilled people, you must:*Advertise for character *Hire for character *Promote and fire for character *Walk the talk |
| 4/6/2023 | 11:30 a.m. - 12:30 p.m. | Online | 1 CPE (0 tech, 1 non-tech) | 1 Ethics |
| 22WX-3585: Reporting the Results of a Fraud Investigation (Webinar) (22WX-3585)*Written reports and supporting documentation *Methods of presenting evidence to help non-accountants understand the numbers *Evaluating reports of opposing experts *Responding to a motion in limine or Daubert challenge as an expert witness *Common lines of questioning for financial experts *Preparing for deposition and trial *Effectively testifying at deposition and trial |
| 3/27/2023 | 11:30 a.m. - 1:30 p.m. | Online | 2 CPE (2 tech, 0 non-tech) | |
| 23WX-0151: Guide to Cyber Security Planning (Webinar) (23WX-0151)*Privacy and data security *Scams and fraud *Network and website security *Email *Mobile devices *Employees *Facility and operational security *Payment cards *Incident response and reporting *Security policy development |
| 4/14/2023 | 8 - 10 a.m. | Online | 2 CPE (2 tech, 0 non-tech) | |
| 22WX-3617: Shorten Month-End: Closing Best Practices (Webinar) (22WX-3617)*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 |
| 3/29/2023 | 8 a.m. - 12 p.m. | Online | 4 CPE (4 tech, 0 non-tech) | |
| 23WX-0207: Current Issues in Performing Yellow Book Audits (Webinar) (23WX-0207)*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 |
| 4/20/2023 | 11:30 a.m. - 1:30 p.m. | Online | 2 CPE (2 tech, 0 non-tech) | |
| 23WX-0284: How to Bring an IRS Whistleblower Case (Webinar) (23WX-0284)*The IRS whistleblower program *How to file a claim that actually gets worked and paid |
| 4/27/2023 | 8:30 - 9:30 a.m. | Online | 1 CPE (1 tech, 0 non-tech) | |
| New 23WX-0105: Section 199A Deduction: Rules & Forms Reporting (Webinar) (23WX-0105)*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 |
| 4/11/2023 | 9:30 - 11:30 a.m. | Online | 2 CPE (2 tech, 0 non-tech) | |
| 23WX-0064: Complying with Audit Documentation Requirements (Webinar) (23WX-0064)*Proper documentation as a means of audit quality *Factors impacting the nature and extent of documentation *Sample workpaper index and other organization tips *Use of audit programs as a means of audit documentation *Checklist for self-review of workpapers and clearing review notes *Multiple exercises on identifying workpaper deficiencies |
| 4/7/2023 | 8 - 10 a.m. | Online | 2 CPE (2 tech, 0 non-tech) | |
| 23WX-0018: Don't Let Conflict Derail your Relationships (Webinar) (23WX-0018)*Identify conflict quickly *Understand your own conflict response style *Identify what triggers you or other to get angry by learning how the brain works *Learn how to have a conversation that dissolves conflict *Tips for learning multiple strategies for managing conflict |
| 4/4/2023 | 11:30 a.m. - 1:30 p.m. | Online | 2 CPE (0 tech, 2 non-tech) | |
| New 23WX-0082: GAAP Alternatives: The Perfect Storm of Accounting Updates (Webinar) (23WX-0082)*Review of special purpose frameworks *Discussion of non-GAAP options for financial reporting *U.S GAAP alternatives for certain entities |
| 4/10/2023 | 12 - 1 p.m. | Online | 1 CPE (1 tech, 0 non-tech) | |
| 23WX-0091: What Every Auditor Needs to Know about Data Analytics (Webinar) (23WX-0091)*What is data analytics? *Introduction to the Flatiron Solar case study *Applying the data analytics lifecycle to Flatiron Solar |
| 4/10/2023 | 10 a.m. - 12 p.m. | Online | 2 CPE (2 tech, 0 non-tech) | |
| 23WX-0171: Power BI: Use Advanced Calculations with DAX Formulas (Webinar) (23WX-0171)*Review Power Pivot calculations (column calculations vs. measures) *Create advanced DAX formulas *Using a Date / Calendar table for data analysis *The DAX calculation process* This course is #7 in the Microsoft Power BI series of webinars.*To see suggested viewing order, go to http://cpe.cpacrossings.com/pdf/PowerBIWebinars2019-20 |
| 4/17/2023 | 12 - 4 p.m. | Online | 4 CPE (0 tech, 4 non-tech) | |
| 23WX-0159: Analyzing Financial Statements (Webinar) (23WX-0159)*Balance sheet analysis *Income statement analysis *Cash flow statement analysis *Clues in the notes and MD&A *Industry nuances |
| 4/17/2023 | 1 - 3 p.m. | Online | 2 CPE (2 tech, 0 non-tech) | |
| New 22WX-3595: Keeping Up with the FASB (Webinar) (22WX-3595)*Review of current items on the FASB agenda *Discuss the new revenue recognition standard *Provide an update on the new lease accounting standard *Address U.S. GAAP alternatives for certain entities |
| 3/28/2023 | 12:30 - 2:30 p.m. | Online | 2 CPE (2 tech, 0 non-tech) | |
| 23WX-0131: Ethics: What a CPA in Public Practice Needs to Know (Webinar) (23WX-0131)*Ethics for Members in Public Practice: Why Bother? *Re-Introducing the AICPA Code of Professional Conduct *The Eleven Rules for Members in Public Practice *The Conceptual Framework: Avoiding the Risk of Noncompliance *Case Discussions: Members in Public Practice |
| 4/13/2023 | 1 - 3 p.m. | Online | 2 CPE (2 tech, 0 non-tech) | 2 Ethics |
| New 23WX-0287: Moving Beyond the Basics of Excel (Webinar) (23WX-0287)*Using formulas to manipulate and transform data *Using formulas and reference formulas such as =VLOOKUP *Using pivot tables *Understanding Solver to perform multivariate analysis |
| 4/27/2023 | 8:30 - 10:30 a.m. | Online | 2 CPE (0 tech, 2 non-tech) | |
| New 23WX-0044: S Corporations: How to Calculate Shareholder Basis (Webinar) (23WX-0044)*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 |
| 4/5/2023 | 9 - 11 a.m. | Online | 2 CPE (2 tech, 0 non-tech) | |
| New 23WX-0047: The Ethical Management of Conflict (Webinar) (23WX-0047)*Professionalism, Conflict and Ethics *Sources and approaches to conflict *Managing Conflict from the Inside: Awareness of human tendencies, human emotions, and gossip *Guidelines for managing conflict collaboratively |
| 4/5/2023 | 10 a.m. - 12 p.m. | Online | 2 CPE (0 tech, 2 non-tech) | 2 Ethics |
| 23WX-0282: Cybersecurity 101 for CPAs (Webinar) (23WX-0282)*The typical IT architecture and technology components that reside in an IT environment *Specific cybersecurity controls that are applied at each layer within an IT environment *An overview of common cybersecurity frameworks used within the industry to establish and assess cybersecurity controls |
| 4/27/2023 | 11 a.m. - 1 p.m. | Online | 2 CPE (2 tech, 0 non-tech) | |
| 23WX-0102: Office 365 Teams App: Start Transforming Your Organization (Webinar) (23WX-0102) *Orientation to the Teams app and how it can transform the way your organization communicates, collaborates and shares knowledge *Introduction to the various Teams apps: desktop, browser and mobile *Composing messages from A to Z *Attaching files, links and other content to your conversation posts *Searching your Teams posts *Working with SharePoint files in Teams |
| 4/11/2023 | 2 - 5 p.m. | Online | 3 CPE (0 tech, 3 non-tech) | |
| New 23WX-0017: Advanced YouTube for Accountants (Webinar) (23WX-0017)*YouTube Basics *How leading brands and accounting firms are leveraging YouTube in their operations *Using YouTube for business research and due diligence *How to create your own branded YouTube channel *YouTube content creation and enhancement tools *How to Livestream for free on YouTube *Optimizing your YouTube channel for search engines *Starter YouTube strategy for accountants |
| 4/4/2023 | 11 a.m. - 1 p.m. | Online | 2 CPE (2 tech, 0 non-tech) | |
| 23WX-0148: Ethics and Unbilled Taxes: The Auditor's Untold Story (Webinar) (23WX-0148)*Reviewing Financial Statements with Management *Rules Regarding Subordination of Judgement *Properly Handling Correction of Errors and Prior Period Adjustments *Assessing Risks of Material Misstatements *Other Materiality Issues |
| 4/14/2023 | 11 a.m. - 1 p.m. | Online | 2 CPE (2 tech, 0 non-tech) | 2 Ethics |
| 22WX-3629: Key Cybersecurity Controls for CPAs (Webinar) (22WX-3629)*The five key tenets of cybersecurity:Â Identify, Detect, Protect, Respond, Recover *Review specific cybersecurity controls within each of the five cybersecurity tenets *How to appropriately assess key cybersecurity controls |
| 3/30/2023 | 3 - 5 p.m. | Online | 2 CPE (2 tech, 0 non-tech) | |
| New 23WX-0025: Payroll Essentials: Ethics in Payroll (Webinar) (23WX-0025)*Ethical framework in the payroll process *The role of ethics by stakeholders involved in the payroll process *Real-life examples of what happens when stakeholders in the payroll process make the decision to decouple ethics from payroll |
| 4/4/2023 | 8 - 10 a.m. | Online | 2 CPE (0 tech, 2 non-tech) | 2 Ethics |
| 23WX-0028: That'll Leave a Mark: Creating a Personal Brand (Webinar) (23WX-0028) *Importance of having long-term focus *Definition of a personal brand *Characteristics of a personal brand *Definition and creation of brand equity *Advantages of positive brand equity *How to create brand equity |
| 4/4/2023 | 1 - 3 p.m. | Online | 2 CPE (0 tech, 2 non-tech) | |
| New 23WX-0015: Your Guide to Quality Account Reconciliations (Webinar) (23WX-0015)*The importance of quality account reconciliations *How to evaluate the characteristics of a reconciliation *Purposeful strategies and leading practices that will help advance reconciliation quality |
| 4/3/2023 | 2 - 4 p.m. | Online | 2 CPE (2 tech, 0 non-tech) | |
| New 23WX-0001: 2022 Tax Season Update with Steve Dilley (Webinar) (23WX-0001)*2021/22 tax legislation, rules and cases related to individual and business taxpayers *Tax rate schedule and other inflation adjusted items *Changes in tax forms for individuals, S Corporation, and partnerships *Implications for self-employed taxpayers of various legislation *Flow-through entities deduction (Section 199A) changes, including use of carryforward passive activity and 199A losses *Partnership and S Corporation developments *Depreciation update: Section 179 and 168(k) *Passive activity and hobby loss rules changes |
| 4/3/2023 | 8 a.m. - 4 p.m. | Online | 8 CPE (8 tech, 0 non-tech) | |
| 23WX-0027: Responsibility to the Public by the CPA (Webinar) (23WX-0027)*AICPA Code of Conduct:Â Responsibility to the Public and Due Care *Case study:Â Health South *Returning client records *Confidential information *Whistleblowing provisions |
| 4/4/2023 | 8 - 9 a.m. | Online | 1 CPE (1 tech, 0 non-tech) | 1 Ethics |
| New 23WX-0043: Practical Excel Topics for CPAs (Webinar) (23WX-0043)*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 |
| 4/5/2023 | 2:30 - 4:30 p.m. | Online | 2 CPE (0 tech, 2 non-tech) | |
| 23WX-0220: Why Cybersecurity Matters to CPAs (Webinar) (23WX-0220)*Recent cybersecurity attacks, their implications, and how weak cybersecurity controls enabled their success *Specific cybersecurity controls that help prevent fraud and support data integrity of financial reports *How an effective cybersecurity program is needed to reduce losses, prevent fraud, avoid reputational damage, and protect critical data assets |
| 4/20/2023 | 12:30 - 2:30 p.m. | Online | 2 CPE (2 tech, 0 non-tech) | |
| 23WX-0206: Change: Embrace & Enjoy - It Is Inevitable (Webinar) (23WX-0206)*Examples of how the rate of change has morphed over time *Examples of the many changes in accounting *How to enhance your adaptability so you can thrive in a world of change |
| 4/20/2023 | 1 - 3 p.m. | Online | 2 CPE (0 tech, 2 non-tech) | |
| New 23WX-0256: Practical Insights Gleaned from the AICPA's Code of Conduct (Webinar) (23WX-0256)*Evolution of relevant professional guidance *Independence provisions *Vernacular used in the AICPA Code of Professional Conduct *Conflicts of interest *Offering/accepting gifts or entertainment *Acts discreditable to the profession |
| 4/25/2023 | 10 a.m. - 12 p.m. | Online | 2 CPE (2 tech, 0 non-tech) | 2 Ethics |
| 23WX-0051: Are You the Leader You Think You Are? (Webinar) (23WX-0051)*Engaging disengaged team members *The power of engagement *The smarter way *Why caring matters |
| 4/6/2023 | 8 - 9 a.m. | Online | 1 CPE (0 tech, 1 non-tech) | |
| 23WX-0280: Breaking Free of the CPA Box (Webinar) (23WX-0280)*Understand why new skills are needed in the accounting profession. *Learn the eight entrepreneurial skills. *How you can break free of the box and drive success in your life. |
| 4/27/2023 | 10:30 a.m. - 12:30 p.m. | Online | 2 CPE (0 tech, 2 non-tech) | |
| 23WX-0250: Becoming a Fraud Investigator (Webinar) (23WX-0250)*Core concepts of fraud *Common workplace fraud schemes *Red flags of occupational fraud *Evaluating fraud tips *Skills of a fraud investigator *Planning the fraud investigation *Budgets, fees, and engagement letters |
| 4/25/2023 | 11:30 a.m. - 1:30 p.m. | Online | 2 CPE (2 tech, 0 non-tech) | |
| 23WX-0138: Risk Management in a Post-COVID World (Webinar) (23WX-0138)*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 ReportsAlternative Risk Responses*Avoidance *Reduce/Increase *Share *Accept Lessons from the Great by Choice Research *Personal Risk Management |
| 4/13/2023 | 8 - 9:30 a.m. | Online | 1.5 CPE (1.5 tech, 0 non-tech) | |
| 23WX-0076: CFO Career Upgrade with LinkedIn (Webinar) (23WX-0076)*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 |
| 4/10/2023 | 9 - 11 a.m. | Online | 2 CPE (0 tech, 2 non-tech) | |
| New 23WX-0168: Introduction to the Not-for-Profit Industry (Webinar) (23WX-0168)*Unique accounting and financial reporting *Restricted assets: what are they and how do we work with them? *Tax exemption requirements and reporting |
| 4/17/2023 | 9:30 - 10:30 a.m. | Online | 1 CPE (1 tech, 0 non-tech) | |
| 23WX-0293: Accounting Update: Hot Topics for Current Period Financials (Webinar) (23WX-0293)*U.S. GAAP accounting standards updates that have recent or current period effective dates *Other relevant matters, including highlights or significant changes related to international standards |
| 4/28/2023 | 11:30 a.m. - 1:30 p.m. | Online | 2 CPE (2 tech, 0 non-tech) | |
| 23WX-0186: Risk Assessment for Small Business Audits (Webinar) (23WX-0186)*Understanding the client's business and industry in which it operates *Internal control *Assessing the magnitude and likelihood of risk *Linking risk assessment to substantive audit procedures |
| 4/18/2023 | 9:30 - 11:30 a.m. | Online | 2 CPE (2 tech, 0 non-tech) | |
| 23WX-0275: Shorten Month-End: Closing Best Practices (Webinar) (23WX-0275)*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 |
| 4/26/2023 | 8 a.m. - 12 p.m. | Online | 4 CPE (4 tech, 0 non-tech) | |
| New 23WX-0204: The Ethic of Self-Esteem For Women (Webinar) (23WX-0204)*Self-Esteem: What is it? *Belief systems *Benefits of High Self Esteem *Minimizing traps of low Self Esteem *Components of High Self Esteem |
| 4/19/2023 | 1:30 - 3:30 p.m. | Online | 2 CPE (0 tech, 2 non-tech) | 2 Ethics |
| New 23WX-0215: Non-Fungible Tokens (NFTs): Implications for Practitioners (Webinar) (23WX-0215)*The underlying technology and components of NFTs, including how these tokens were developed, recent headlines around these tokens, and accounting implications that have arisen *The valuation, tax, and custody issues connected to NFTs *Discussion around smart contracts- the blockchain application that underpins NFTs- including the accounting issues connected to these contracts *External resources provided to provide attendees with additional content and practical advice |
| 4/20/2023 | 8 - 9 a.m. | Online | 1 CPE (1 tech, 0 non-tech) | |
| New 23WX-0222: Comprehensive Accounting and Financial Reporting Update (Webinar) (23WX-0222)*CECL for nonfinancial institutions. *Accounting for Paycheck Protection Program loans. *Accounting for web-hosting services. *Revenue recognition. *Leases. *FASB projects in progress. |
| 4/21/2023 | 11 a.m. - 3 p.m. | Online | 4 CPE (4 tech, 0 non-tech) | |
| 23WX-0052: Audit Horror Stories: When the Audit Goes Awry (Webinar) (23WX-0052)*How to deal with issues that come up in audits from difficult auditors *Handling issues regarding clients without records |
| 4/6/2023 | 8 - 9 a.m. | Online | 1 CPE (1 tech, 0 non-tech) | |
| New 22WX-3619: The Remote Team Roadmap for Accounting Firms (Webinar) (22WX-3619)*Key drivers of virtual accounting practice success: building, engaging, and retaining a remote team *Prepare firms to build a solid framework for creating their own virtual business model and managing a remote team |
| 3/29/2023 | 11 a.m. - 1 p.m. | Online | 2 CPE (0 tech, 2 non-tech) | |
| New 23WX-0253: CPA Ethics in a Crisis World: Tales From the Front (Webinar) (23WX-0253)*"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 |
| 4/25/2023 | 9:30 - 11:30 a.m. | Online | 2 CPE (2 tech, 0 non-tech) | 2 Ethics |
| 23WX-0255: Form 990 Parts V (Other Tax Issues) & I (Financial Summary) (Webinar) (23WX-0255)*Addressing Part V's additional tax compliance points for 990 filers (i.e., statutory requirements outside of those that relate to maintaining tax-exemption-qualification) *Substantive background on the underlying line-specific tax needs covered in four key lines: 1) Use of a common paymaster (and its impact on) "number of employees" [and ramifications on mandated e-filing applicable to larger organizations] (Line 2)Â 2) When a Form 990-T filing is (and is not) required (Line 3a)Â 3) The quid pro quo solicitation disclosure mandates (Line 7a/7b) 4) Need to communicate when soliciting donors if the organization is not eligible to receive tax-deductible contributions (Line 6a/6b) *Existence of other, and often overlapping, disclosures and/or filings required when a filer captures specific amounts of tax-deductible charitable contributions, including, in certain circumstances, donations of property *Explanation of the basics behind the excise tax schemes applied to filers who either: hold "donor-advised funds" (Lines 8 and 9); or are potentially reached by IRC section 4960's executive compensation tax (Line 15) *Potholes in culling the current and prior year's tax return information necessary to complete Part I's Lines 8--22 |
| 4/25/2023 | 8:30 - 10 a.m. | Online | 1.5 CPE (1.5 tech, 0 non-tech) | |
| New 23WX-0173: SAS 134: Exploring the New Audit Report (Webinar) (23WX-0173)*Examples of current public company audit reports *Implications of SAS No.134 *Exploration of illustrative audit report examples *Potential communication of Key Audit Matters (KAMs) |
| 4/17/2023 | 3:30 - 4:30 p.m. | Online | 1 CPE (1 tech, 0 non-tech) | |
| 22WX-3599: QuickBooks ONLINE: Monthly Closeouts and Year-End Cleanups (Webinar) (22WX-3599)*The beginning steps to evaluate, close out and clean up QuickBooks Online files monthly and at year-end for accurate reporting and tax return preparation. *Learn why substantiating the numbers in QuickBooks Online on both the Profit & Loss Statement, as well as the Balance Sheet can ensure an accurate tax return that will stand up against an IRS audit. |
| 3/28/2023 | 9 - 11 a.m. | Online | 2 CPE (2 tech, 0 non-tech) | |
| New 23WX-0136: PPP Fraud and Financial Professionals (Webinar) (23WX-0136)*Ethical dilemmas *Judicial proceedings *Mitigation strategies *Creating tools to help make better decisions *Atonement and reconciliation |
| 4/13/2023 | 9:30 - 11:30 a.m. | Online | 2 CPE (0 tech, 2 non-tech) | 2 Ethics |
| 23WX-0180: Financial Statements Display: Form 990 Parts VIII, IX,X & XI (Webinar) (23WX-0180)*Statement of Revenue (Part VIII) key definitions:Â the six rules behind Line 1 (gifts, grants, contribution) and the definitions that drive Line 2 (program service revenue), including characterization of passive investment-type revenues as "program-related investments"Â *Unique status issues that require inputting of revenues upon Part VIII's Lines 8-10 (the fundraising events or sales, gaming, and sales of inventory lines)Â *Understanding the unrelated business income tax (UBIT) "self-audit" reporting applied via Part VIII's columns including the baseline definitions that are used to identify revenue streams as either exempt function income, sourced-to-UBI, or UBIT-excepted *Statement of Functional Expenses (Part IX): understanding the natural classifications of costs employed upon the form, and exploration of the relevant definitions as well as common mistakes that result from ignorance of this part's instructions *Balance sheet (Part X) issues overall including handling the reconciliation of P&L yearend assets in Part IX and noting form deficiencies in flagging the possible application of Schedule L |
| 4/18/2023 | 1 - 3:30 p.m. | Online | 2.5 CPE (2.5 tech, 0 non-tech) | |
| New 23WX-0036: Decentralized finance (DeFi): Implications for Practitioners (Webinar) (23WX-0036)*Specifics of various DeFi applications, including decentralized exchanges, yield farming, staking, and providing liquidity to liquidity pools *Discussion and examination around the accounting implications and impact of DeFi applications on the audit process *What practitioners need to know about the wide array of types of DeFi and how these different use cases changing the crypto-accounting conversation *External resources provided for extra contextual information |
| 4/5/2023 | 2:30 - 3:30 p.m. | Online | 1 CPE (1 tech, 0 non-tech) | |
| 23WX-0238: Excel: Advanced Formatting to Improve Your Spreadsheets (Webinar) (23WX-0238)*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 |
| 4/24/2023 | 2 - 4 p.m. | Online | 2 CPE (0 tech, 2 non-tech) | |
| 23WX-0226: How Machines Are Coming Alive and Ruling the World (Webinar) (23WX-0226)*What is the Internet of Things (IoT)? *IoT In Action *IoT Economic Impacts *How IoT Will Impact Accountants *Structured vs. Unstructured Data: The New Accounting Frontier *Leading IoT Challenges and Risks *Emerging IoT Business Models for Accountants *How to Monetize IoT *IoT Starter Strategy *IoT Case Studies |
| 4/21/2023 | 11 a.m. - 1 p.m. | Online | 2 CPE (2 tech, 0 non-tech) | |
| New 23WX-0153: Nonprofit Taxation: Key Tax Rules (Webinar) (23WX-0153)*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 |
| 4/14/2023 | 10:30 a.m. - 12:30 p.m. | Online | 2 CPE (2 tech, 0 non-tech) | |
| 22WX-3609: How to Bring an IRS Whistleblower Case (Webinar) (22WX-3609)*The IRS whistleblower program *How to file a claim that actually gets worked and paid |
| 3/29/2023 | 8:30 - 9:30 a.m. | Online | 1 CPE (1 tech, 0 non-tech) | |
| New 23WX-0050: Accounting in the Wild Wild West of COVID-19 (Webinar) (23WX-0050)*Risk assessment *PPP Loans *Pandemic-related accounting pronouncements *Learning to be an auditor in a pandemic environment *Financial statement disclosures *Exploring liquidity options *Accounting tools and techniques for supporting managerial decisions *Other current events as appropriate |
| 4/6/2023 | 2 - 4 p.m. | Online | 2 CPE (2 tech, 0 non-tech) | |
| 23WX-0208: Ethics: How to Ensure Zombie Ethics Won't Kill Your Business (Webinar) (23WX-0208)*We'll closely examine several myths about ethical leadership that continue to plague businesses like yours. You'll learn why these ideas deserve to be put to rest for good and what should take their place. This will be an ethics webinar unlike any you have ever taken--because it will be both entertaining and rich in content! |
| 4/20/2023 | 8:30 - 10:30 a.m. | Online | 2 CPE (0 tech, 2 non-tech) | 2 Ethics |
| 23WX-0101: LinkedIn Profile Secrets for CPAs (Webinar) (23WX-0101)*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 |
| 4/11/2023 | 2:30 - 4:30 p.m. | Online | 2 CPE (0 tech, 2 non-tech) | |
| 22WX-3646: The Ethics of Care in the Workplace (Webinar) (22WX-3646)*Ethical Values and Principles *Compassion *Managing Expectations *Respect and Humility *Attribution Theory |
| 3/31/2023 | 1 - 3 p.m. | Online | 2 CPE (0 tech, 2 non-tech) | 2 Ethics |
| New 23WX-0196: Financial & Tax Accounting for S Corporations & Partnerships (Webinar) (23WX-0196)*Review the Accounting Standards Codification, OCBOA/Special Purpose Frameworks, and AICPA financial reporting framework and their application to partnerships, LLCs and S Corporations *Financial accounting issues arising from changes in ownership *Financial vs. tax accounting for partnership/LLC capital accounts *Section 704(b) substantial economic effect rules and their relation to financial accounting *The integration of financial accounting with Forms 1065 and 1120S *Financial accounting basis for ownership interests vs. tax accounting basis for ownership interests *Deferred tax accounting for partnerships/LLCs and S Corporations *Financial accounting for the operations of a partnership/LLC *Financial accounting impact of the C to S election and the S to C election *Financial and tax accounting for S Corporation shareholder equity and partner capital accounts *Financial vs. tax accounting for loans to and from S Corporations and their shareholders |
| 4/19/2023 | 8 a.m. - 4 p.m. | Online | 8 CPE (8 tech, 0 non-tech) | |
| 22WX-3626: Form 990 Parts V (Other Tax Issues) & I (Financial Summary) (Webinar) (22WX-3626)*Addressing Part V's additional tax compliance points for 990 filers (i.e., statutory requirements outside of those that relate to maintaining tax-exemption-qualification) *Substantive background on the underlying line-specific tax needs covered in four key lines: 1) Use of a common paymaster (and its impact on) "number of employees" [and ramifications on mandated e-filing applicable to larger organizations] (Line 2)Â 2) When a Form 990-T filing is (and is not) required (Line 3a)Â 3) The quid pro quo solicitation disclosure mandates (Line 7a/7b) 4) Need to communicate when soliciting donors if the organization is not eligible to receive tax-deductible contributions (Line 6a/6b) *Existence of other, and often overlapping, disclosures and/or filings required when a filer captures specific amounts of tax-deductible charitable contributions, including, in certain circumstances, donations of property *Explanation of the basics behind the excise tax schemes applied to filers who either: hold "donor-advised funds" (Lines 8 and 9); or are potentially reached by IRC section 4960's executive compensation tax (Line 15) *Potholes in culling the current and prior year's tax return information necessary to complete Part I's Lines 8--22 |
| 3/30/2023 | 1:30 - 3 p.m. | Online | 1.5 CPE (1.5 tech, 0 non-tech) | |
| 23WX-0234: A/R and A/P: Effective Management Techniques (Webinar) (23WX-0234)*Leverage technology to manage A/R and A/P *Structure A/R to provide your organization a strategic advantage *Ten ways to collect your money *Make A/P a tool to enhance your Supply Chain's potential *Use bench marking metrics to manage and track the effectiveness of A/R and A/P in cash management |
| 4/24/2023 | 8 - 10 a.m. | Online | 2 CPE (2 tech, 0 non-tech) | |
| New 23WX-0108: Walter Haig's Business Financial Health Checkup (Webinar) (23WX-0108)*How to use analytical procedures as a management tool to identify areas hindering the profitability of the entity *Techniques for developing a "workable" business plan *Recasting GAAP financial statements into powerful management tools *Developing and using benchmarks *Identifying profitability key factors *The relationship of internal controls and the health of an entity plus common weaknesses in internal controls using the guidelines in the COSO Report on Internal Controls and common internal controls to address those weaknesses. |
| 4/11/2023 | 9 a.m. - 5 p.m. | Online | 8 CPE (8 tech, 0 non-tech) | |
| New 23WX-0033: Best Non-Google Search Tools for Accountants (Webinar) (23WX-0033)*Why Advanced Search Skills Are So Critical for Accountants *Why You Need More than Google to Search the Internet *GARP: Generally Accepted Research Principles *Alternatives to Google *Advisory Search *Social Search *Specialty search *Search Engine resources *What's Ahead in Search |
| 4/5/2023 | 9:30 - 11:30 a.m. | Online | 2 CPE (2 tech, 0 non-tech) | |
| New 23WX-0077: Ethical Challenges for CPAs: Do You Have a Breaking Point? (Webinar) (23WX-0077)*Explore the cases of those who succumbed to pressure and lost their livelihoods, from those who helped clients avoid restating earnings to those backdating changes to audit workpapers. *Discuss the pressures that cause CPAs to cross the line and how to make sure you do not succumb to the pressure. *Reinforce the ethical principles that CPAs are required to follow. *Consider cases of CPAs who became fraudsters. Who is responsible for fraud prevention? How can you keep your clients safe? |
| 4/10/2023 | 12 - 2 p.m. | Online | 2 CPE (0 tech, 2 non-tech) | 2 Ethics |
| 23WX-0004: Advanced Googling for Accountants (Webinar) (23WX-0004)*Getting Google Ready *Google Mobile Tools *Google Personalization and Optimization *Google Eyes and Ears:  How Google Can Literally Read, Hear and See You. *Googling to Your Own Devices:  How Results Vary By Computer *Hiding in Plain Sight:  What You're Missing on the Google Results Page *Google Sweet Talk *Power Search Tools *Google Verticals *How to Be a Google Super Hero:  Three Key Strategies |
| 4/3/2023 | 8:30 - 10:30 a.m. | Online | 2 CPE (2 tech, 0 non-tech) | |
| New 23WX-0016: Advanced Excel: Hidden Secrets and Gems (Webinar) (23WX-0016)*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 |
| 4/4/2023 | 2 - 4 p.m. | Online | 2 CPE (0 tech, 2 non-tech) | |
| New 23WX-0257: Risk Assessment: The Foundation of an Audit of a Live Event (Webinar) (23WX-0257)*AICPA Audit Quality Initiative audit risk assessment findings and areas of focus. *Audit risk assessment model. *Audit risk assessment process, including identifying, assessing, and responding to audit risk. *Examples of potential risk areas and responses. *Required risk assessment documentation. *AICPA Auditing Standards Board audit risk assessment project. |
| 4/25/2023 | 3 - 5 p.m. | Online | 2 CPE (2 tech, 0 non-tech) | |
| 22WX-3636: Advanced Budgeting: Balance Sheet and Cash Flow Projections (Webinar) (22WX-3636)*Create a Projected Balance Sheet:*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 |
| 3/31/2023 | 8 - 9 a.m. | Online | 1 CPE (1 tech, 0 non-tech) | |
| 23WX-0304: Reporting the Results of a Fraud Investigation (Webinar) (23WX-0304)*Written reports and supporting documentation *Methods of presenting evidence to help non-accountants understand the numbers *Evaluating reports of opposing experts *Responding to a motion in limine or Daubert challenge as an expert witness *Common lines of questioning for financial experts *Preparing for deposition and trial *Effectively testifying at deposition and trial |
| 4/28/2023 | 8:30 - 10:30 a.m. | Online | 2 CPE (2 tech, 0 non-tech) | |
| 23WX-0124: A Question of Balance: Exploring Work Life Challenges (Webinar) (23WX-0124)*The fallacy of the "balance line" *The importance of the "million dollar question" *The balance "top 10 List" *The benefits of a balanced professional life |
| 4/13/2023 | 1 - 2 p.m. | Online | 1 CPE (0 tech, 1 non-tech) | |
| 23WX-0195: Excel: Auditing Your Spreadsheets for Maximum Accuracy (Webinar) (23WX-0195)*Proofing techniques *Excel Auditing Tools *Using the Data Validation feature *Techniques to cross-foot and validate your spreadsheets |
| 4/19/2023 | 9 - 11 a.m. | Online | 2 CPE (0 tech, 2 non-tech) | |
| 23WX-0223: Ethics: IRS Behavioral Insights for Accountants (Webinar) (23WX-0223)*Behavioral insights (BI) Primer *How and why BI are used by the IRS *IRS and individual decision-making *IRS and environmental and design considerations *IRS and social norms *IRS "top of mind" issues *BI and Implementation of tax reform legislation *BI and private debt collection *BI and online taxpayer accounts *BI and taxpayer rights in "real" vs. "unreal" audits *BI and the tax-exempt approval process *BI and passport renewal and revocation *How to use BI to more mindfully interact with the IRS to improve outcomes |
| 4/21/2023 | 9 - 11 a.m. | Online | 2 CPE (0 tech, 2 non-tech) | 2 Ethics |
| 23WX-0063: Complex Manager Comp Scenarios: Core Form VII-A & Schedule J (Webinar) (23WX-0063)*Exploration of the challenges in determining a filer's: current Key Employees versus Officers; and those who need be disclosed as "formers" -- individuals with "current" status in prior years but NOT in the current year, who then are to be tested for either "former" Officer/Key Employee/High 5 status or "former" Trustee/Director status *Why and how all of this matters (including the additional compensation detailing that is required on Schedule J's Part II when a manager's circumstances "trigger" that schedule's application) *Handling the recalcitrant Trustee-Director who claims limited involvement with the filer's governance and Officers and other managers who may refuse to return questionnaires *Further exploration of key compensation reporting challenges: (1) required "dial back" to the calendar year for organizations with a year other than 12/31; (2) 990-instructions-defined "deferred comp" overall and via examples; (3) compensation disclosures (and reporting exceptions) in BOTH cases of related organization's pay and when compensation is paid by an UNrelated organization to an individual who is serving the filer; and (4) comparison of 990 reporting of compensation with IRC section 4960's "remuneration"-based excise tax *Complex third-party payor reporting situations: procuring services of an individual from a management company or employee-leasing organization; common paymaster reporting scenarios; and when an individual's services to the filer are paid by an Unrelated organization |
| 4/7/2023 | 12 - 2:30 p.m. | Online | 2.5 CPE (2.5 tech, 0 non-tech) | |
| New 23WX-0295: Endgame... Pandemic Impact on the Market Approach (Webinar) (23WX-0295)*Changes, if any, to performing the market approach as part of a business valuation *Impacts of COVID-19 on business valuation *What, when, and why of market approach considerations |
| 4/28/2023 | 1:30 - 3:30 p.m. | Online | 2 CPE (2 tech, 0 non-tech) | |
| 23WX-0230: Presentation Skills for Auditors (Webinar) (23WX-0230) *How to connect with your audience *What to do when the unexpected happens *How to use your natural resources to enhance your message *How to narrow your message for maximum impact *What to avoid in a PowerPoint presentation |
| 4/21/2023 | 8:30 - 10:30 a.m. | Online | 2 CPE (2 tech, 0 non-tech) | |
| 22WX-3639: Ethics: Get Rich, Lose Weight and Enjoy True Love (Webinar) (22WX-3639)*We will begin with a "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).Next we'll do a deep dive into the five principles of ethical intelligence: Do No Harm *Make Things Better *Respect Others (by keeping confidences, telling the truth, and keeping your promises) *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.We'll conclude with a 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. |
| 3/31/2023 | 10:30 a.m. - 12:30 p.m. | Online | 2 CPE (0 tech, 2 non-tech) | 2 Ethics |
| 23WX-0089: Outlook: Manage Your Inbox With Maximum Efficiency (Webinar) (23WX-0089) *Orientation to the Outlook interface and navigation *Customizing your inbox display to meet your preferences *Using folders to organize your messages *Using QuickSteps and Rules to automate the processing of inbound emails *Tools for deleting and archiving your emails *Managing your junk mail settings *Understanding all email option settings |
| 4/10/2023 | 1 - 5 p.m. | Online | 4 CPE (0 tech, 4 non-tech) | |
| 23WX-0296: Ethics: IRS Criminal Investigations - Key Lessons for Accountants (Webinar) (23WX-0296)*Snapshot of IRS Criminal Investigations *General tax fraud *Abusive tax schemes *Refund fraud *Employment tax fraud *Identity theft *Data compromises *Money laundering *Public corruption *Corporate fraud *General frauds *Cyber crimes *Global tax and economic crimes *Narcotics, counter-terrorism and transnational organized crime *Selected Field Office Case Files from Across US*New England *Middle Atlantic *East *North *Central *West *North Central *South Atlantic *East South *Central West *South Central *Mountain *PacificHow accountants can add value to their operations by aiding law enforcement and fighting economic crime |
| 4/28/2023 | 10 a.m. - 12 p.m. | Online | 2 CPE (0 tech, 2 non-tech) | 2 Ethics |
| 23WX-0140: Transactions with Interested Persons: Form 990 Schedule L (Webinar) (23WX-0140)*Reviewing both: (a) the methodology that Schedule L employs in Parts II - IV to cast sunlight on the fact that an "Interested Person" (IP) engaged with the filer in loan arrangements; or was the beneficiary of grants or assistance from the filer; or had business transactions with the filer that exceeded de minimis thresholds; and (b) the five categories by which IP status vests for purposes of these three parts *Explanation of the dollar-amount thresholds applicable in Schedule L's Part IV when disclosing "business transactions", and preparation tips for applying these thresholds *Summary of Schedule L's Part III instructions as to what constitutes the provision of grants or assistance to an IP, and overview of the special rule educational institutions have that allows them to not withhold the names of scholarship or fellowship recipients *Schedule L's Part II reporting on loans outstanding with IPs, along with preparation tips *Quick intro to the Code section 4958 excise tax scheme that 501(c)(3) and (c)(4) filers are subject to should they have conveyed "excess benefit" in any transaction with a disqualified person; and timing and disclosure considerations in play with Schedule L's Part I reporting |
| 4/13/2023 | 10:30 a.m. - 1 p.m. | Online | 2.5 CPE (2.5 tech, 0 non-tech) | |
| New 23WX-0054: Communicating Financial Data to Non-Financial Audiences (Webinar) (23WX-0054)*Key barriers when communicating financial information *How to overcome those barriers *Key tips on effectively communicating financial information to non-financial audiences |
| 4/6/2023 | 10:30 - 11:30 a.m. | Online | 1 CPE (1 tech, 0 non-tech) | |
| 23WX-0122: Reporting Managers & Their Compensation: Form 990 Part VII-A (Webinar) (23WX-0122)*Definitions behind the three classes of legally or quasi-legally in-charge managers who are required to be disclosed as current managers relative to each Form 990's tax year *Identifying what makes someone a "High 5"Â *Drilling into the reportable compensation thresholds by which employees fall into consideration as either "current" Key Employees or High 5s, as well as the relevant compensation thresholds for status as a "former" TDOKEÂ *Explanation of the two "buckets" of disclosable compensation -- reportable and other -- that are required to be reported as having been provided to all current and former managers (and High 5s) disclosed on Part VII-AÂ *The two "$10,000" exceptions on Part VII-A that void the need to disclose a related organizations' reporting (based on amounts) of "reportable compensation"; and excepting certain types of "other compensation"Â |
| 4/12/2023 | 10:30 a.m. - 1 p.m. | Online | 2.5 CPE (2.5 tech, 0 non-tech) | |
| New 23WX-0111: Analytical Procedures: Practical Applications and Standards (Webinar) (23WX-0111)*Discussion of analytical procedures in audit and review engagements. *Practical examples and illustrations of analytical procedures. *The order of operations for accomplishing analytical procedures. |
| 4/12/2023 | 8 - 10 a.m. | Online | 2 CPE (2 tech, 0 non-tech) | |
| 22WX-3624: Excel: Using PivotTables for Data Analysis (Webinar) (22WX-3624)*The advantages of PivotTable for Data Analysis *Step-by-Step PivotTable creation *Creating PivotCharts |
| 3/30/2023 | 12:30 - 4:30 p.m. | Online | 4 CPE (0 tech, 4 non-tech) | |
| New 23WX-0263: Business Tax Update: Recent Developments (Webinar) (23WX-0263)*2021/22 legislation impacting business taxpayers *Extenders legislation update *Meals and entertainment expense reporting *Partnership and S Corporation update *Income and deductions |
| 4/26/2023 | 8:30 - 10:30 a.m. | Online | 2 CPE (2 tech, 0 non-tech) | |
| New 22WX-3618: The Impact of ESG Matters on Financial Reporting and Audits (Webinar) (22WX-3618)*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 |
| 3/29/2023 | 11 a.m. - 1 p.m. | Online | 2 CPE (2 tech, 0 non-tech) | |
| New 23WX-0130: Ethics: Plain Talk About IRS Ethics and Conduct (Webinar) (23WX-0130)*Introduction: What is the IRS "Plain Talk" Document? *Office of Government Ethics (OGE) Standards *Key Principles of Ethical Conduct *Gifts from Outside Sources *Gifts from Within the Agency *When Gifts Cannot be Accepted from Outside Sources *Conflicts of Interest *Outside Activities and Employment *Misuse Of Position *Using and Accounting for Office Time *Using Government Property *Matters Concerning Personal Activities *Rules Concerning Employee Conduct and Official Activities *Who Can Help Within IRS |
| 4/13/2023 | 9 - 11 a.m. | Online | 2 CPE (2 tech, 0 non-tech) | 2 Ethics |
| 23WX-0061: Yellow Book Independence and Single Audit Fundamentals (Webinar) (23WX-0061)*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 *COVID-19 changes |
| 4/6/2023 | 10 a.m. - 2 p.m. | Online | 4 CPE (4 tech, 0 non-tech) | |
| New 23WX-0129: Ethical Performance Management (Webinar) (23WX-0129)*Definition and Benefits of Ethical Performance Management *Setting Standards/Goal setting *Preparing and Conducting the Appraisal Interview *Legal Considerations in Performance Management *Avoiding Rater Bias *Feedback and Coaching |
| 4/13/2023 | 3 - 5 p.m. | Online | 2 CPE (0 tech, 2 non-tech) | 2 Ethics |
| New 23WX-0175: Tax Season Update for Individuals with Steve Dilley (Webinar) (23WX-0175)*2021/22 legislative developments, cases and rulings impacting individual taxpayers *Changes to Form 1040 and other related forms, worksheets and schedules *Individual income items, itemized deductions and credits *Updated tax rate schedule and other inflation adjusted items *Implications for self-employed taxpayers of various legislation *Section 199A changes, including use of carryforward passive activity and 199A losses *Capital gains and losses *Passive activity and hobby loss rules changes |
| 4/17/2023 | 8:30 a.m. - 12:30 p.m. | Online | 4 CPE (4 tech, 0 non-tech) | |
| 23WX-0245: Remote Auditing: Management and Supervision (Webinar) (23WX-0245)Â *Challenges of working remotely *Best practices for remote supervision of individuals *Remote team management |
| 4/24/2023 | 12:30 - 2:30 p.m. | Online | 2 CPE (0 tech, 2 non-tech) | |
| 23WX-0179: False Tax Returns: Why CPAs and Their Clients Go to Prison (Webinar) (23WX-0179)*How the IRS catches bad return preparers *The difference between simple mistakes and criminal acts *What to do if your client is being investigated for tax crimes *How to protect yourself if you are accused of preparing false tax returns |
| 4/18/2023 | 12 - 2 p.m. | Online | 2 CPE (2 tech, 0 non-tech) | |
| 22WX-3613: Like-kind Exchanges in Real Estate Transactions (Webinar) (22WX-3613)*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. |
| 3/29/2023 | 2 - 4 p.m. | Online | 2 CPE (2 tech, 0 non-tech) | |
| 23WX-0132: How to Reopen and Challenge an Assessed Tax (Webinar) (23WX-0132)*The means that CPAs can reopen closed assessments, *Doubt-as-to-liability offers *Audit reconsideration *Amended returns *Refunds |
| 4/13/2023 | 12 - 2 p.m. | Online | 2 CPE (2 tech, 0 non-tech) | |
| New 23WX-0048: Walter Haig's AICPA Auditing Standards Update (Webinar) (23WX-0048)*AICPA auditing standards issued during the 18-month period prior to the program *The new SAS 134 audit reports *How to fulfill responsibility to detect fraud under AU-C Section 240 *How to help clients design, implement and maintain their internal controls *Troublesome areas as identified in peer reviews and litigation *How to perform profitable audits |
| 4/5/2023 | 8 a.m. - 4 p.m. | Online | 8 CPE (8 tech, 0 non-tech) | |
| 23WX-0069: Debt or Equity: Which Will Your Organization Need Next? (Webinar) (23WX-0069)*Understand your cost of capital *Interpreting your cost of capital properly *Evaluate the pros and cons of debt *How to raise debt? *Understand the pros and cons of equity *Learn how to raise equity *Understand the decision process through several real world organizations examples |
| 4/7/2023 | 2 - 4 p.m. | Online | 2 CPE (2 tech, 0 non-tech) | |
| 23WX-0039: Excel: Two Must Know Features: Defined Names & Tables (Webinar) (23WX-0039)*Using Defined Names in formula creation *Learning how Defined Names can lead to more accurate spreadsheets *Structured calculations in Excel Tables |
| 4/5/2023 | 10:30 a.m. - 12:30 p.m. | Online | 2 CPE (0 tech, 2 non-tech) | |
| New 23WX-0156: Reassess Your Success: Maximize Profitability & Productivity (Webinar) (23WX-0156)*This interactive session will ensure that you are prepared for whatever may come next with a solid business continuity plan. *We will lay out your firm's business strategy and integrated technology ecosystem to become more profitable, more efficient, and most importantly, happier with your professional life no matter what type of service offering or clients you desire to have. |
| 4/14/2023 | 1:30 - 2:30 p.m. | Online | 1 CPE (1 tech, 0 non-tech) | |
| New 23WX-0292: Walter Haig's Personal Financial Health Checkup (Webinar) (23WX-0292)*Preparing a personal financial statement following U.S. GAAP *Recasting U.S. GAAP personal financial statements into powerful management tools *Identifying key financial factors that must be managed in order to achieve financial self-sufficiency *Key personal planning documents including HIPAA Medical Disclosure Document, Living Will, Medical Durable Power of Attorneys, and Letter of Instruction at Death *How to create "goal" statements that achieve results |
| 4/27/2023 | 8 a.m. - 4 p.m. | Online | 8 CPE (8 tech, 0 non-tech) | |
| New 22WX-3582: Payroll Essentials: Fringe Benefits - Taxable or Not? (Webinar) (22WX-3582)*What is and what is not a fringe benefit *Payroll tax withholding rules on taxable fringe benefits *Payroll reporting on employee checks, payroll returns, and W-2s *What to watch for at year end and where to go to get resources |
| 3/27/2023 | 3 - 5 p.m. | Online | 2 CPE (2 tech, 0 non-tech) | |
| New 23WX-0170: Onboarding: Apply Project Management Techniques (Webinar) (23WX-0170)*How to apply project management to onboarding strategies *Various steps to onboarding |
| 4/17/2023 | 9:30 - 11:30 a.m. | Online | 2 CPE (0 tech, 2 non-tech) | |
| 23WX-0294: Advanced Budgeting: Balance Sheet and Cash Flow Projections (Webinar) (23WX-0294)*Create a Projected Balance Sheet:*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 |
| 4/28/2023 | 8 - 9 a.m. | Online | 1 CPE (1 tech, 0 non-tech) | |
| 23WX-0008: Fundamental Responsibilities for Reviewing Workpapers (Webinar) (23WX-0008)*Documentation as a means of audit quality *Responsibilities of the workpaper reviewer *Appropriate review notes at various phases of the engagement, including before and after audit report date and report release *Important tips for providing review notes that will promote an effective and efficient financial statement audit |
| 4/3/2023 | 3 - 5 p.m. | Online | 2 CPE (2 tech, 0 non-tech) | |
| 23WX-0231: Resolving Payroll Tax Debts (Webinar) (23WX-0231)*The basics of resolving an outstanding payroll tax debt *Handling personal liability for owners and key employees *Issues pursuant to the trust fund recovery penalty |
| 4/21/2023 | 12:30 - 2:30 p.m. | Online | 2 CPE (2 tech, 0 non-tech) | |
| 23WX-0086: Mail Fraud and Wire Fraud: Why Business Owners go to Prison (Webinar) (23WX-0086)*What is fraud? *How business owners become vulnerable to charges for mail fraud and wire fraud *What business leaders know about how communications can lead to criminal charges *Discussion of actual fraud cases involving business leaders that went to prison for wire fraud. *Federal sentencing guidelines *Sentencing for mail fraud and wire fraud convictions |
| 4/10/2023 | 3 - 5 p.m. | Online | 2 CPE (0 tech, 2 non-tech) | 2 Ethics |
| New 23WX-0276: Top Accounting and Other Challenges for Nonprofits (Webinar) (23WX-0276)*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 |
| 4/26/2023 | 11 a.m. - 1 p.m. | Online | 2 CPE (2 tech, 0 non-tech) | |
| 23WX-0072: Resolving Back Tax Debts (Webinar) (23WX-0072)*The collection alternatives to resolve a back tax debt *Installment agreements *Uncollectible status *Offers-in-compromise *Bankruptcy |
| 4/7/2023 | 12:30 - 2:30 p.m. | Online | 2 CPE (2 tech, 0 non-tech) | |
| New 23WX-0303: Payroll Essentials: Payroll Returns Done Right (Webinar) (23WX-0303)*Introduction to common payroll taxes and related payroll forms *Filing out, reconciling, and filing payroll returns *Due dates and filing requirements |
| 4/28/2023 | 10 a.m. - 12 p.m. | Online | 2 CPE (2 tech, 0 non-tech) | |
| 23WX-0005: Cost of Capital in Business Appraisal in a Post COVID-19 Era (Webinar) (23WX-0005)*An exploration of the Business Valuation Resources, Cost of Capital Professional resource *Explanation of the integration of data from multiple sources to the platform *Cost of capital fundamental principles will be covered *An overview of the Duff & Phelps Navigator |
| 4/3/2023 | 8 - 9 a.m. | Online | 1 CPE (1 tech, 0 non-tech) | |
| 23WX-0194: Everyday Ethics at Work: Don't be the Next News Story! (Webinar) (23WX-0194) *Discuss ethics from an every-day real-world perspective *How to prevent an ethical lapse that can turn your business into the next news story |
| 4/19/2023 | 11:30 a.m. - 1:30 p.m. | Online | 2 CPE (0 tech, 2 non-tech) | 2 Ethics |
| 23WX-0269: Legal Planning for Care Giving of Elderly/Disabled Clients (Webinar) (23WX-0269)*Review legal and care giving options that are available to individuals and their families for when the individual can no longer live alone and needs some assistance. *Review caring for the individual at home by family caregivers, outside agencies and other, including household employee and homeowner's insurance issues, family caregiver respite care and adult day care. *When care is no longer feasible in the home, we go through various living arrangement and financing options, including assisted living facilities, adult foster care homes and nursing homes and review how to protect family assets in such situations. |
| 4/26/2023 | 2:30 - 3:30 p.m. | Online | 1 CPE (1 tech, 0 non-tech) | |
| 22WX-3649: Working Smarter: Power-up Your Productivity (Webinar) (22WX-3649) *Increasing personal and professional productivity *Identifying high-value projects that align with your organization's mission *Implementing effective project management tools |
| 3/31/2023 | 9:30 - 11:30 a.m. | Online | 2 CPE (0 tech, 2 non-tech) | |
| 23WX-0281: Cases in Corporate Ethics: Discuss Real Life Conflicts (Webinar) (23WX-0281)*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? |
| 4/27/2023 | 8 a.m. - 12 p.m. | Online | 4 CPE (4 tech, 0 non-tech) | 4 Ethics |
| 23WX-0007: Excel: Functions and Formula Shootout (Webinar) (23WX-0007)*Review of formula creation best practices *Demonstration of various Excel functions to enhance calculations *Using Excel functions to perform advanced calculations |
| 4/3/2023 | 8:30 - 10:30 a.m. | Online | 2 CPE (0 tech, 2 non-tech) | |
| 23WX-0022: Finding & Reporting 990 Filers' Related Organizations (Webinar) (23WX-0022)*The reach of "parent-subsidiary" and "sibling" status when the party who is the subject of "control" is a nonprofit/nonstock entity [note this applies both to ascertaining whether the filer is "controlled by" a related organization OR itself "controls" another nonstock entity] *Understanding what is considered "control" when a potential related organization is: a stock corporation; a partnership or an LLC taxed as a partnership; or a trust *The challenges of both finding "directly-controlled" related organizations versus imputing related organization status through "indirect control"  *The two automatic status categories of related organizations: supporting organization connections (one entity being a 501(c)(3) with 509(a)(3) sub-classification from connection to another entity) and VEBA-unique categories *Overview information sought on Schedule R's Parts II-IV once the presence of one or more related organizations is ascertained *Schedule R Part V disclosure demands when a related organization is a "controlled entity" under, and thus subject to, Code section 512(b)(13)'s UBIT-reach *Overview of the Schedule R Part V disclosure requirements for 501(c)(3) filers who have a related organization itself recognized as tax-exempt under 501(c)(x) other than 501(c)(3) |
| 4/4/2023 | 12 - 2 p.m. | Online | 2 CPE (2 tech, 0 non-tech) | |
| 23WX-0084: Keeping your Clients out of IRS Jail (Webinar) (23WX-0084)*Overview of available technology and resources to help provide attendees tools to assist their clients minimize exposure to tax audit issues. *The focus of the IRS is during audits, record-keeping and vital conversations to have with your clients. |
| 4/10/2023 | 2 - 4 p.m. | Online | 2 CPE (2 tech, 0 non-tech) | |
| 22WX-3578: Forensic Accounting: When The Office Is A Crime Scene (Webinar) (22WX-3578)*A step-by-step process from the initial client phone call to you writing a report of your findings for any civil or criminal actions that may be pursued *How to advise your client in approaching an allegation of embezzlement *What pitfalls may arise in finding the truth *The best practices to ensure that the evidence is preserved properly for potential civil or criminal actions |
| 3/27/2023 | 10 a.m. - 2 p.m. | Online | 4 CPE (4 tech, 0 non-tech) | |
| 23WX-0161: Bumper Sticker Ethics v. Professional Ethics (Webinar) (23WX-0161)*Introduction: "Bumper Sticker Ethics"Â *Thinking About Ethics:Â Digging a Little Deeper *Compare: Principles of Professional Ethics in Accounting *Case Study: Frank v. Dana Corp. *Conclusion: The Conceptual Framework as an Ethics Resource |
| 4/17/2023 | 11:30 a.m. - 12:30 p.m. | Online | 1 CPE (1 tech, 0 non-tech) | 1 Ethics |
| 23WX-0060: QuickBooks at Tax Time: Compliance and Client Onboarding (Webinar) (23WX-0060)*How to spot common mistakes in your client's QuickBooks and how to fix them. Beginning Balances -- Understand how to correctly enter the beginning balances for a new data file Cash Position/Bank Reconciliations -- Learn about balance sheet accounts that need to be reconciled in the data file including tips and trips for non-bank accounts. Undeposited Funds and Receiving Payments -- Learn about the function of Undeposited Funds and how QuickBooks will report payments that are and are not applied to invoices. Inventory -- Understand the basics of how inventory is handled properly, the reports to pull for various informational purposes, and how to make inventory adjustments. Accounts Receivable and Accounts Payable -- Learn how to manage the negative A/R and A/P as well as how to fix a cash basis balance sheet that has A/R and A/P reported. Credit Cards -- Learn the importance of setting up credit cards, bank feeds, and setting up rules for easier data entry. Sales Tax -- Learn the basics about Sales Tax in QuickBooks, how to make adjustments, and how to verify that the sales tax return is filed correctly. Payroll Tax -- Understand how to set up payroll tax liability payments and how to ensure timely quarterly reporting when using a DIY QuickBooks solution *The 1099 Tracking System -- Learn best practices for tracking 1099s all year long to ensure a smooth January filing season. *Key Practice Workflow Tips you can incorporate into your firm so your client onboarding during tax time is a breeze. Learn how to create standard onboarding procedures for new clients in order to keep your firm moving along including the use of technology, standard procedures, data management, and workflow. |
| 4/6/2023 | 8 - 10 a.m. | Online | 2 CPE (2 tech, 0 non-tech) | |
| 23WX-0078: Ethical Intelligence with Dr. Toby Groves (Webinar) (23WX-0078)*How culture affects ethical judgment *The surprising relationship between empathy and ethics *Mindfulness and resilience *Ethical transparency *Ethical fading and bounded ethicality *The neuroscience of ethical information-processing *The psychology behind empathy, transparency and trust |
| 4/10/2023 | 10:30 - 11:30 a.m. | Online | 1 CPE (0 tech, 1 non-tech) | 1 Ethics |
| 23WX-0266: Excel: Create KPI Dashboards for Maximum Impact (Webinar) (23WX-0266)*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 |
| 4/26/2023 | 1 - 3 p.m. | Online | 2 CPE (0 tech, 2 non-tech) | |
| 23WX-0071: Power BI: Advanced Data Analytics with Power Pivot (Webinar) (23WX-0071)*Introduction to Excel Power BI Tools *Loading data into Power Pivot using data modeling *Creating "measures" using DAX functions and formulas *Using a date table to create time-intelligent measures *The DAX calculation process*TO SEE OUR FULL PREREQUISITE RECOMMENDATIONS AND INSTRUCTIONS, visit http://cpe.cpacrossings.com/pdf/PowerPivotPrereqs.pdf |
| 4/7/2023 | 8 a.m. - 4 p.m. | Online | 8 CPE (0 tech, 8 non-tech) | |
| 23WX-0127: Dealing with an IRS Exam: From Initial Contact to Closing (Webinar) (23WX-0127)*The IRS examination process *Documentation issues |
| 4/13/2023 | 9 - 11 a.m. | Online | 2 CPE (2 tech, 0 non-tech) | |
| 22WX-3615: Office 365 OneDrive App: Managing and Storing Your Files (Webinar) (22WX-3615) *Orientation to the OneDrive interface and features *Saving files to OneDrive through uploads and directly from applications *Working with OneDrive files in your Office applications *Managing the storage of your files in OneDrive *Sharing access to your OneDrive files internally and externally *Understanding how to manage your OneDrive configuration settings *Using the OneDrive sync app to synchronize files to your local device *Managing the OneDrive sync app settings |
| 3/29/2023 | 2 - 5 p.m. | Online | 3 CPE (0 tech, 3 non-tech) | |
| New 23WX-0302: Keeping Up with the FASB (Webinar) (23WX-0302)*Review of current items on the FASB agenda *Discuss the new revenue recognition standard *Provide an update on the new lease accounting standard *Address U.S. GAAP alternatives for certain entities |
| 4/28/2023 | 8 - 10 a.m. | Online | 2 CPE (2 tech, 0 non-tech) | |
| New 22WX-3607: Ethics: Regulatory and Standards Update (Webinar) (22WX-3607)*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. |
| 3/29/2023 | 10 a.m. - 12 p.m. | Online | 2 CPE (2 tech, 0 non-tech) | 2 Ethics |
| 23WX-0147: Emotional Intelligence: The Critical Factor in Success (Webinar) (23WX-0147)*What is 'Emotional Intelligence' *Understand emotions, your emotions and others *Utilize appropriate social skills *Understand the value of a timely pause *Why should you forgive and forget? *Properly managing emotions *Know how to handle pressure and setbacks |
| 4/14/2023 | 10 a.m. - 12 p.m. | Online | 2 CPE (0 tech, 2 non-tech) | |
| New 23WX-0034: Best Practices of Data Management & Migration (Webinar) (23WX-0034)*Data management pitfalls *Tips to clean up data and maintain it *Steps to take to prepare data for migration to new platforms |
| 4/5/2023 | 1 - 2 p.m. | Online | 1 CPE (1 tech, 0 non-tech) | |
| 23WX-0259: Solidify Your Success: Powerful Personal Branding (Webinar) (23WX-0259) *Discover your current brand message *Six steps for deliberately changing or strengthening your brand |
| 4/25/2023 | 2 - 4 p.m. | Online | 2 CPE (0 tech, 2 non-tech) | |
| 22WX-3614: Money Laundering Awareness for Accountants (Webinar) (22WX-3614)*Money laundering overview *Role of tax examiners and auditors *Tax return examination *Pre-audit indicators *Audit flags *Real estate issues *Cash indicators *International trade signals *Loan considerations *Professional service provider concerns *Money laundering and ethics |
| 3/29/2023 | 12 - 2 p.m. | Online | 2 CPE (0 tech, 2 non-tech) | 2 Ethics |
| 23WX-0065: Corporate Ethics: Cases in Diversity and Inclusion (Webinar) (23WX-0065)*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 |
| 4/7/2023 | 8 - 9 a.m. | Online | 1 CPE (1 tech, 0 non-tech) | 1 Ethics |
| 23WX-0249: Working Smarter: Power-up Your Productivity (Webinar) (23WX-0249) *Increasing personal and professional productivity *Identifying high-value projects that align with your organization's mission *Implementing effective project management tools |
| 4/24/2023 | 12 - 2 p.m. | Online | 2 CPE (0 tech, 2 non-tech) | |
| New 23WX-0264: Emerging Trends in Auditing, SSARS & Attestation Engagements (Webinar) (23WX-0264)*AICPA standards update, including recent changes to the audit and attestation standards, as well as the preparation, compilation, and review standards. *AICPA Enhancing Audit Quality initiative. *Peer review findings and practice tips. *Emerging trends impacting the audit, including artificial intelligence and data analytics. |
| 4/26/2023 | 12 - 4 p.m. | Online | 4 CPE (4 tech, 0 non-tech) | |
| 23WX-0164: Ethics at Work: Diversity, Equity and Inclusion (Webinar) (23WX-0164)*Overview of ethics *Ethical values and principles *DEI working definitions *Unconscious bias, assumptions, microaggressions *Standing Up and Speaking Out *DEI and Organizational Responsibility |
| 4/17/2023 | 11 a.m. - 1 p.m. | Online | 2 CPE (0 tech, 2 non-tech) | 2 Ethics |
| 23WX-0185: Questions of Willful Blindness (Webinar) (23WX-0185)*What is willful blindness? *What is wire fraud? *What is mail fraud? *What is securities fraud? *What influences a prison term. |
| 4/18/2023 | 2 - 4 p.m. | Online | 2 CPE (0 tech, 2 non-tech) | 2 Ethics |
| 23WX-0193: Ethics: Lead Like a Superstar and Build a Rocking Business (Webinar) (23WX-0193)*We'll closely examine several superstars from movies, TV, music, sports, and business. What makes them so successful? What can you learn from their mistakes? Yes, there will be one or two superstars you don't care for--perhaps even loathe--but you can still learn a lot from them. |
| 4/19/2023 | 8:30 - 9:30 a.m. | Online | 1 CPE (0 tech, 1 non-tech) | 1 Ethics |
| 23WX-0214: IRS Exams with Indications of Fraud (Webinar) (23WX-0214)*How to handle an audit where there are indications of fraud by the taxpayer the IRS has not found, yet *Navigating issues involved including associated problems *Clarity on involving attorneys |
| 4/20/2023 | 12 - 2 p.m. | Online | 2 CPE (2 tech, 0 non-tech) | |
| 23WX-0095: Delivering Bad News? Don't Be the Messenger Who Gets Shot! (Webinar) (23WX-0095)*Improving the communication skills of financial professionals *What is the message? *Who will receive the message? *How to convey the message. *Formats, timing and approaches. *Pros and cons of each method. *Decision criteria to help choose a better approach for each situation. |
| 4/11/2023 | 12:30 - 2:30 p.m. | Online | 2 CPE (0 tech, 2 non-tech) | |
| New 23WX-0070: Implementation Challenges with the New FASB Lease Standard (Webinar) (23WX-0070)*FASB's Accounting Standard Update for Leases (ASC Topic 842). *Key differences between ASC Topic 842 and ASC Topic 840. *Commitments that are on the balance sheet: operating leases and finance leases *Allocation consideration to lease and nonlease components. *Lease payments, discount rate, inception date, commencement date, lease term. *Impairments of right-of-use asset, modifications, subleases. *Policy elections and disclosures. |
| 4/7/2023 | 10:30 a.m. - 12:30 p.m. | Online | 2 CPE (2 tech, 0 non-tech) | |
| 23WX-0290: The New Psychology of Fraud with Dr. Toby Groves (Webinar) (23WX-0290)*How we unwittingly assist in the production of misleading information *The neuroscience of psychopathy *Behavioral profiling *The new psychology of skepticism *Cognitive errors including attribution and overgeneralization *How experience, intuition and assumptions can cause cognitive errors |
| 4/27/2023 | 12 - 2 p.m. | Online | 2 CPE (2 tech, 0 non-tech) | |
| 22WX-3638: CPA Crossings Technology Trends Update (Webinar) (22WX-3638) *Emerging mega technologies, what they are and potential applications *State of the cloud computing market and working remotely *The explosive growth in Internet of Things (IoT) *Big data, data analytics and KPI dashboards, the new frontier for CPAs *Automation through artificial intelligence (AI), machine learning and robotic process automation (RPA) *Blockchain technology: the new data storage model *Digital and crypto currencies: Bitcoin, Ethereum and more *Current state of cloud based software -- financial, ERP, workflow and personal productivity applications *Update on personal technology devices *A peek into the Metaverse* |
| 3/31/2023 | 8 a.m. - 4 p.m. | Online | 8 CPE (8 tech, 0 non-tech) | |
| 22WX-3640: Fixing Your Chart of Accounts (Webinar) (22WX-3640)*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* |
| 3/31/2023 | 9 - 10 a.m. | Online | 1 CPE (1 tech, 0 non-tech) | |
| New 23WX-0126: Data Analytics: Practical Insights for Today's Accountant (Webinar) (23WX-0126)*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 |
| 4/13/2023 | 2:30 - 4:30 p.m. | Online | 2 CPE (2 tech, 0 non-tech) | |
| 23WX-0009: How to be a Change Leader (Webinar) (23WX-0009)*The critical importance of leading change in today's organizations *The seven aspects of leading change well *Setting expectations - the foundation of successful change *How to create a vision that achieves buy-in *How to form a coalition, an essential component of any change effort *How to mobilize and use change networks to accelerate change *Best practice communication strategies *Establishing 360 feedback mechanisms and measurement *Intrapersonal and interpersonal skills toolkit |
| 4/3/2023 | 11 a.m. - 12 p.m. | Online | 1 CPE (0 tech, 1 non-tech) | |
| 23WX-0110: An Ethical Framework: How It Works (Webinar) (23WX-0110)*Structure of Professional Ethics *The Differences Between the Code of Professional Ethics as maintained by the AICPA, the Professional Ethics Executive Committee (PEEC), Joint Ethics Enforcement Program (JEEP) and Joint Trial Board *What Happens When an Ethics Complaint is Received *Case Studies |
| 4/12/2023 | 1 - 3 p.m. | Online | 2 CPE (2 tech, 0 non-tech) | 2 Ethics |
| New 23WX-0240: Individual Tax Update: Recent Developments (Webinar) (23WX-0240)*2021/22 legislation impacting individual taxpayers *Extenders legislation update *Child tax and dependent care credits *Section 199A deduction *Capital gains and losses *Rental real estate *Other passive activities losses |
| 4/24/2023 | 12 - 2 p.m. | Online | 2 CPE (2 tech, 0 non-tech) | |
| New 23WX-0032: Becoming The Everyday Ethicist(TM) (Webinar) (23WX-0032)*The Big Me character choice and behaviors exhibited by those making this choice. *The Ethical Rationalizer character choice and ethical blind spots that exist. *The Everyday Ethicist(TM) character choice and values needed to improve our society's ethical culture. |
| 4/5/2023 | 8 - 10 a.m. | Online | 2 CPE (0 tech, 2 non-tech) | 2 Ethics |
| 23WX-0228: Motivating the Right Way: Get the Most From Your Staff! (Webinar) (23WX-0228)*The issues and alternatives of motivation.*Why many motivation tactics consistently fail *How to change your motivation tactics to enhance performance *The three things that every professional wants *The new science of effective motivation *How to motivate people today *An action plan to enhance motivation |
| 4/21/2023 | 9 - 11 a.m. | Online | 2 CPE (0 tech, 2 non-tech) | |
| New 23WX-0113: Compilation, Preparation and Review Basics and Peer Reviews (Webinar) (23WX-0113)*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. |
| 4/12/2023 | 12:30 - 2:30 p.m. | Online | 2 CPE (2 tech, 0 non-tech) | |
| New 23WX-0154: Payroll Essentials: Getting to Know Payroll Taxes (Webinar) (23WX-0154)*The various types of payroll taxes related to compensation *Payroll calculations related to the various of payroll taxes *Introduction to common payroll forms *Resources, recommendations, and guidance on compensation and payroll related topics |
| 4/14/2023 | 9 - 11 a.m. | Online | 2 CPE (2 tech, 0 non-tech) | |
| 22WX-3642: How-To Guide to Fraud Investigations (Webinar) (22WX-3642)*Typical asset misappropriation schemes and how they are carried out *Red flags of asset misappropriation schemes *Data analysis, including financial ratios that may identify irregularities *Analyzing financial statements for fraud investigations *In-depth asset misappropriation case study |
| 3/31/2023 | 12:30 - 2:30 p.m. | Online | 2 CPE (2 tech, 0 non-tech) | |
| 22WX-3576: Ethics: IRS Criminal Investigations - Key Lessons for Accountants (Webinar) (22WX-3576)*Snapshot of IRS Criminal Investigations *General tax fraud *Abusive tax schemes *Refund fraud *Employment tax fraud *Identity theft *Data compromises *Money laundering *Public corruption *Corporate fraud *General frauds *Cyber crimes *Global tax and economic crimes *Narcotics, counter-terrorism and transnational organized crime *Selected Field Office Case Files from Across US*New England *Middle Atlantic *East *North *Central *West *North Central *South Atlantic *East South *Central West *South Central *Mountain *PacificHow accountants can add value to their operations by aiding law enforcement and fighting economic crime |
| 3/27/2023 | 8:30 - 10:30 a.m. | Online | 2 CPE (0 tech, 2 non-tech) | 2 Ethics |
| 23WX-0135: Power BI: Go Beyond PivotTables with Power Pivot (Webinar) (23WX-0135)*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 TO SEE OUR FULL PREREQUISITE RECOMMENDATIONS AND INSTRUCTIONS, vosot http://cpe.cpacrossings.com/pdf/PowerPivotPrereqs.pdf". This course is #6 in the Microsoft Power BI series of webinars. Click button below *To see suggested viewing order, visit http://cpe.cpacrossings.com/pdf/PowerBIWebinars2019-20. |
| 4/13/2023 | 11 a.m. - 3 p.m. | Online | 4 CPE (0 tech, 4 non-tech) | |
| 23WX-0074: Starting a Fraud Investigation (Webinar) (23WX-0074)*Assembling the fraud investigation team *Managing and supervising staff *Obtaining and managing evidence *Background checks *Public records searches *Digital data analysis *Interviewing techniques |
| 4/7/2023 | 9:30 - 11:30 a.m. | Online | 2 CPE (2 tech, 0 non-tech) | |
| New 23WX-0098: Financial Decisions that Led Two Businessmen to Prison (Webinar) (23WX-0098)*Career choices *Ethical dilemmas *Judicial proceedings *Mitigation strategies *Creating tools to help make better decisions *Atonement and reconciliation |
| 4/11/2023 | 1 - 3 p.m. | Online | 2 CPE (0 tech, 2 non-tech) | 2 Ethics |
| 22WX-3622: Cases in Corporate Ethics: Discuss Real Life Conflicts (Webinar) (22WX-3622)*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? |
| 3/30/2023 | 8 a.m. - 12 p.m. | Online | 4 CPE (4 tech, 0 non-tech) | 4 Ethics |
| New 23WX-0100: Leverage Integrated Technology Ecosystem to Maximize Profit (Webinar) (23WX-0100)*How to put more money and billable time back into your practice. *Scientifically-proven motivational theories that will keep your mindset positive and your productivity high this tax season. |
| 4/11/2023 | 8 - 9 a.m. | Online | 1 CPE (1 tech, 0 non-tech) | |
| New 22WX-3648: Top Accounting and Other Challenges for Nonprofits (Webinar) (22WX-3648)*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 |
| 3/31/2023 | 1:30 - 3:30 p.m. | Online | 2 CPE (2 tech, 0 non-tech) | |
| New 23WX-0262: The Remote Team Roadmap for Accounting Firms (Webinar) (23WX-0262)*Key drivers of virtual accounting practice success: building, engaging, and retaining a remote team *Prepare firms to build a solid framework for creating their own virtual business model and managing a remote team |
| 4/25/2023 | 10 a.m. - 12 p.m. | Online | 2 CPE (0 tech, 2 non-tech) | |
| 23WX-0041: OneNote: Mastering Organization of Your Notes & Correspondence (Webinar) (23WX-0041)*Navigating the OneNote interface *Best practices for notebook organization *Learn how to add  pictures, graphic content, tables, file links, email messages, appointment links and more to your notebooks *Using OneNote with OneDrive to share and collaborate with internal and external users *Creating and using templates to streamline your notebook management *Integrating OneNote with your task manager *Using the power of tags to manage and search your content *Using OneNote on your tablet and smartphone |
| 4/5/2023 | 10 a.m. - 12 p.m. | Online | 2 CPE (0 tech, 2 non-tech) | |
| 23WX-0002: Acts Discreditable: A Powerful Ethics Rule (Webinar) (23WX-0002)*AICPA Rules-Based Ethics *A Narrow View of Acts Discreditable *Compare: A Principled View of Acts Discreditable *Case *Conclusion |
| 4/3/2023 | 12:30 - 1:30 p.m. | Online | 1 CPE (1 tech, 0 non-tech) | 1 Ethics |
| 22WX-3592: Excel: Create KPI Dashboards for Maximum Impact (Webinar) (22WX-3592)*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 |
| 3/28/2023 | 3 - 5 p.m. | Online | 2 CPE (0 tech, 2 non-tech) | |
| 23WX-0040: Internal Control: Testing for Operating Effectiveness (Webinar) (23WX-0040)*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 |
| 4/5/2023 | 11 a.m. - 1 p.m. | Online | 2 CPE (2 tech, 0 non-tech) | |
| 23WX-0083: Grading Your Auditors: Are You Getting the Most Value? (Webinar) (23WX-0083)*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 |
| 4/10/2023 | 11:30 a.m. - 1:30 p.m. | Online | 2 CPE (2 tech, 0 non-tech) | |
| New 23WX-0157: The Impact of SAS No. 145 on Risk-Based Audits (Webinar) (23WX-0157)*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 |
| 4/14/2023 | 9:30 - 11:30 a.m. | Online | 2 CPE (2 tech, 0 non-tech) | |
| 22WX-3616: Remote Auditing: Management and Supervision (Webinar) (22WX-3616)Â *Challenges of working remotely *Best practices for remote supervision of individuals *Remote team management |
| 3/29/2023 | 9 - 11 a.m. | Online | 2 CPE (0 tech, 2 non-tech) | |
| 23WX-0162: Cash Conversion Cycle: Tools and Techniques (Webinar) (23WX-0162)*Why the cash conversion cycle is your organization's lifeblood *Why traditional liquidity measures are no longer sufficient *How the cash conversion cycle provides a complete picture of your organization's cash management issues *Compare four cash management metrics to your organization and your competitors *Understand the arguments for and against cash accumulation |
| 4/17/2023 | 8 - 10 a.m. | Online | 2 CPE (2 tech, 0 non-tech) | |
| 23WX-0128: Don't Let Your Schedule Get Away From You (Webinar) (23WX-0128)*Identify your own particular time wasters and adopt strategies for eliminating them *Reduce stress *Reduce time spent in meetings *Clarify and prioritize objectives and goals *Manage email, VM and IM *Delegate more effectively *Adopt appropriate strategies for dealing with interruptions *Use practical techniques for organizing work *Learn to delegate and work more effectively *Learn how to manage your energy during the day *Put an end to multi-tasking |
| 4/13/2023 | 1:30 - 3:30 p.m. | Online | 2 CPE (0 tech, 2 non-tech) | |
| New 23WX-0012: Real Estate Professionals, Passive Activity and Section 199A (Webinar) (23WX-0012)*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 |
| 4/3/2023 | 10:30 a.m. - 12:30 p.m. | Online | 2 CPE (2 tech, 0 non-tech) | |
| 23WX-0094: Dealing with Non-Filers (Webinar) (23WX-0094)*How to bring non-filers back into the tax system *Assisting non-filers with resolving their tax nightmare |
| 4/11/2023 | 8 - 10 a.m. | Online | 2 CPE (2 tech, 0 non-tech) | |
| 23WX-0270: Long-Term Care Insurance: Make the Switch (Webinar) (23WX-0270)*The need to fund for long-term care in America *Client's attitudes and misconceptions *Innovative long-term care solutions and funding |
| 4/26/2023 | 4 - 5 p.m. | Online | 1 CPE (1 tech, 0 non-tech) | |
| New 23WX-0189: The 7 Deadly Ethical Sins of Organizations (Webinar) (23WX-0189)*Real-life ethics and fraud cases *Importance of auditing culture *Using surveys and other tools to identify culture and ethics issues |
| 4/18/2023 | 12:30 - 2:30 p.m. | Online | 2 CPE (0 tech, 2 non-tech) | 2 Ethics |
| New 23WX-0057: Financial Accounting for Related Party Transactions (Webinar) (23WX-0057)*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. |
| 4/6/2023 | 12:30 - 2:30 p.m. | Online | 2 CPE (2 tech, 0 non-tech) | |
| 23WX-0079: Ethics: Giving Thanks - How to Master the Art of Gratitude (Webinar) (23WX-0079)*We'll explore what gratitude is and how expressions of it can vary from culture to culture. We'll also unpack several ways you can regularly say "thank you" to valued clients and colleagues, and we'll examine methods for evaluating gratitude in prospective and current employees. |
| 4/10/2023 | 8 - 10 a.m. | Online | 2 CPE (0 tech, 2 non-tech) | 2 Ethics |
| 23WX-0067: CPA Super Search: A New Research Checklist System for Google (Webinar) (23WX-0067)*CPA SuperSearch overview *Panopticals *Institutions *Sentiment *Advisory *Influencers *Credentials *Firms *Apps *Outputs *Domain *Regulators *Occupations |
| 4/7/2023 | 9 - 11 a.m. | Online | 2 CPE (0 tech, 2 non-tech) | |
| New 23WX-0087: Monthly Federal Tax Update: April 2023 (Webinar) (23WX-0087)*Current individual tax issues *Current business entity tax issues *Any current tax legislation occurring during the period *Other issues affecting the profession, including IRS procedure, current cases, payroll, and other federal tax issues |
| 4/10/2023 | 10 a.m. - 12 p.m. | Online | 2 CPE (2 tech, 0 non-tech) | |
| New 23WX-0053: Blogging for Accountants (Webinar) (23WX-0053)*What is a Blog? *How a Blog is Different than a Website *Blogging Pros and Cons *Leading Corporate Blogs *How Accountants are Blogging: Best Practices *How to Search for Blogs *Leading Blogging Platforms *Key Blog Writing Tips *Blog Content Calendar *Using Images to Boost Blog Engagement *Blog Outsourcing *Key Blogging Tools *Blogger Starter Strategy |
| 4/6/2023 | 3 - 5 p.m. | Online | 2 CPE (2 tech, 0 non-tech) | |
| 23WX-0121: Public Charity Qualification Under the Public Support Tests (Webinar) (23WX-0121)*Intro to the two public support tests (PSTs), including the various common misconceptions about each test's application *Review of each test, focusing first on the relative ease of PST #1 (that calculated on Schedule A, Part II) which employs a bifurcated test (i.e., an automatic %-age versus a 'facts and circumstance' %-age "in"); thereafter, emphasizing the demands and challenges of PST #2 (calculated on Schedule A, Part III) with its restrictive parameters and dual tests each of which must be passed to be "in" *Practical tips (and materials on same) translating revenue presentation from the Core Form 990 at Part VIII to the line inputs for both PSTs via Schedule A's Parts II and III *Discussion of how to assist organizations who are in danger of flunking one or both PSTs *Analyzing anomalies: explanation of both what comprises an unusual grant and when a filer's PST 1 "facts and circumstances test" argument ages out |
| 4/12/2023 | 1:30 - 4 p.m. | Online | 2.5 CPE (2.5 tech, 0 non-tech) | |
| New 23WX-0163: Compilations, Reviews, and Audits: How They Differ (Webinar) (23WX-0163)*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 |
| 4/17/2023 | 8 - 9 a.m. | Online | 1 CPE (1 tech, 0 non-tech) | |
| 23WX-0198: I Spy with My Little Eye ... an Illegality (Webinar) (23WX-0198)*Are Accountants the Conscience of Business? *Today's Ethical Duty of Confidentiality *IESBA NOCLAR Pronouncement *Where We Go from Here (No Clarity?) *Case Discussion and Analysis *Conclusion |
| 4/19/2023 | 10:30 - 11:30 a.m. | Online | 1 CPE (1 tech, 0 non-tech) | 1 Ethics |
| 23WX-0184: Professional Skepticism (Webinar) (23WX-0184)*The Professional Skepticism "Mind Set" *Recent Pronouncements *Professional Skepticism as Diligence *Cases and Controversies *Conclusion |
| 4/18/2023 | 1 - 3 p.m. | Online | 2 CPE (2 tech, 0 non-tech) | 2 Ethics |
| 23WX-0134: Networking that Works for Long-Term Success (Webinar) (23WX-0134)*The FIVE networking myths and what really works *Networking do's and don'ts in a virtual and face-to-face world *The four aspects of engagement in an organization *How networking enhances leadership development |
| 4/13/2023 | 9:30 - 11 a.m. | Online | 1.5 CPE (0 tech, 1.5 non-tech) | |
| 22WX-3573: Breaking Free of the CPA Box (Webinar) (22WX-3573)*Understand why new skills are needed in the accounting profession. *Learn the eight entrepreneurial skills. *How you can break free of the box and drive success in your life. |
| 3/27/2023 | 1:30 - 3:30 p.m. | Online | 2 CPE (0 tech, 2 non-tech) | |
| 23WX-0202: Program Services & Governance: Form 990 Parts III & VI (Webinar) (23WX-0202)*Part III's mandated disclosures with respect to the "largest three" programs conducted in the filing period *Handling public relations needs when the size measures for "largest three" result in omission of a 'top 3' program *Function of Part III as an ongoing updating of the filer's listing of all activities being performed as of the tax year being reported upon *Properly reporting upon new or changed programmatic efforts and appropriate reporting on program cessation *Function (and methodology) of Part VI, with emphasis on its six most important inquiries *Role of Schedule O in providing mandated narration of governance practices inquired of in Part VI *Common 'foot-faults' in answering Part VI's key questions |
| 4/19/2023 | 1 - 3:30 p.m. | Online | 2.5 CPE (2.5 tech, 0 non-tech) | |
| 23WX-0152: How Much Are Your Ethics Worth? (Webinar) (23WX-0152)*Understanding ethics *Available tools to aid in ethical decision making *The role of bias in making ethical decisions *Application through case studies* |
| 4/14/2023 | 1 - 3 p.m. | Online | 2 CPE (0 tech, 2 non-tech) | 2 Ethics |
| 23WX-0046: The A.R.T. of Work: Accountability, Respect & Trust at Work (Webinar) (23WX-0046)*Ethical Values and Principles *Clarifying Expectations *Human Nature and Responding to Mistakes *Components of Workplace Respect and Trust |
| 4/5/2023 | 12 - 2 p.m. | Online | 2 CPE (0 tech, 2 non-tech) | 2 Ethics |
| 23WX-0178: Excel: Advanced Spreadsheet Troubleshooting Techniques (Webinar) (23WX-0178)*Learning the art of nesting formulasTechniques to troubleshoot complex formulas Review of the 9 built-in error checking options *Techniques to resolve rounding errors |
| 4/18/2023 | 9:30 - 11:30 a.m. | Online | 2 CPE (0 tech, 2 non-tech) | |
| 23WX-0265: Ethics: Get Rich, Lose Weight and Enjoy True Love (Webinar) (23WX-0265)*We will begin with a "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).Next we'll do a deep dive into the five principles of ethical intelligence: Do No Harm *Make Things Better *Respect Others (by keeping confidences, telling the truth, and keeping your promises) *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.We'll conclude with a 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. |
| 4/26/2023 | 8 - 10 a.m. | Online | 2 CPE (0 tech, 2 non-tech) | 2 Ethics |
| New 22WX-3579: Implementing System Changes: Success Planning & Leadership (Webinar) (22WX-3579)*Setting the stage for a successful implementation *Assigning the right resources *Creating and utilizing a project plan *Communicating effectively *Providing post implementation support *Recognizing the wins *Capturing lessons learned |
| 3/27/2023 | 2 - 4 p.m. | Online | 2 CPE (0 tech, 2 non-tech) | |
| 23WX-0182: Office 365 Teams App: Optimizing Your Setup & Configuration (Webinar) (23WX-0182) *Defining your teams and channel structure - best practices *Step-by-step guide on how to create and manage teams and channels *How to organize your Teams navigation panel *Configuring your notification settings *Connecting Teams to external apps *Understanding how Teams integrates with SharePoint, OneNote and Planner apps *Tracking your Teams app usage analytics *Archiving and deleting Teams and related content |
| 4/18/2023 | 12 - 4 p.m. | Online | 4 CPE (0 tech, 4 non-tech) | |
| New 23WX-0197: Forgotten Managerial Accounting Tools for CPAs (Webinar) (23WX-0197)*Target profit analysis *Break-even analysis *Relevant costs and decision-making *Standard costs and variances *Activity-based costing *Segment reporting and analysis |
| 4/19/2023 | 10 a.m. - 12 p.m. | Online | 2 CPE (2 tech, 0 non-tech) | |
| 23WX-0062: Accountants and Malpractice: Can We Get Sued for This? (Webinar) (23WX-0062)*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. |
| 4/7/2023 | 10 a.m. - 12 p.m. | Online | 2 CPE (2 tech, 0 non-tech) | 2 Ethics |
| 22WX-3577: Excel: Using Charts for a Non-Financial Audience (Webinar) (22WX-3577)*Selecting the right chart type Creating dynamic chartsChoosing data to display as a chart Customizing charts with all the various chart options Printing and sharing your charts |
| 3/27/2023 | 2:30 - 4:30 p.m. | Online | 2 CPE (0 tech, 2 non-tech) | |
| New 23WX-0090: Partnership/LLC Taxation: Tax Basis Capital Accounts (Webinar) (23WX-0090)*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 |
| 4/10/2023 | 11 a.m. - 1 p.m. | Online | 2 CPE (2 tech, 0 non-tech) | |
| New 23WX-0242: Monthly Federal Tax Update: April 2023 (Webinar) (23WX-0242)*Current individual tax issues *Current business entity tax issues *Any current tax legislation occurring during the period *Other issues affecting the profession, including IRS procedure, current cases, payroll, and other federal tax issues |
| 4/24/2023 | 10 a.m. - 12 p.m. | Online | 2 CPE (2 tech, 0 non-tech) | |
| New 23WX-0200: Performance Management in Challenging Times (Webinar) (23WX-0200)*Building trust *Providing valuable feedback *Techniques for active listening |
| 4/19/2023 | 9:30 - 11:30 a.m. | Online | 2 CPE (0 tech, 2 non-tech) | |
| New 22WX-3575: Emerging Trends in Auditing, SSARS & Attestation Engagements (Webinar) (22WX-3575)*AICPA standards update, including recent changes to the audit and attestation standards, as well as the preparation, compilation, and review standards. *AICPA Enhancing Audit Quality initiative. *Peer review findings and practice tips. *Emerging trends impacting the audit, including artificial intelligence and data analytics. |
| 3/27/2023 | 9:30 a.m. - 1:30 p.m. | Online | 4 CPE (4 tech, 0 non-tech) | |
| 23WX-0221: Communication Skills for Introverts (Webinar) (23WX-0221)*Listening *Writing *Understanding your audience *Virtual communication *Non-verbal Communication |
| 4/21/2023 | 1:30 - 3:30 p.m. | Online | 2 CPE (0 tech, 2 non-tech) | |
| 23WX-0277: Understanding the "Most Common" Form 990 Schedules: A,B & C (Webinar) (23WX-0277)*What 990 preparers need to know about the benefits of a 501(c)(3) organization being a public charity rather than a private foundation (and how Schedule A, Part I "claims" such status)Â Â *The public policy precepts and resulting emphasis preparers must apply in approaching the predominant (and easier) "public support test" in favor of completion of Schedule A's Part IIÂ *The overarching needs behind preparing Schedule B for filing and, as necessary, its related worksheet: which donors are to be listed and with what identifying information required to be provided to the IRS, depending on 501(c) status of the filer; and what information 501(c)(3) filers will omit from the public inspection copy of the 990 *Introduction to the baselines driving each of the Schedule C's three Parts: undertaking electioneering in favor of, or opposition to, candidates or the political parties supporting them (Part I); lobbying reporting when same is undertaken either in the tax year (for non-electors) or regardless of activities, when a 501(h) election is in place (Part II); and the existence of the so-called "proxy tax" and its demands when 501(c)(4), (5) or (6) organizations with dues-paying members incur electioneering or lobbying expenses as determined by a Code section that tracks non-exempt organization definitions |
| 4/26/2023 | 1:30 - 4 p.m. | Online | 2.5 CPE (2.5 tech, 0 non-tech) | |
| 22WX-3631: Retirement Planning: Next Stage for You or Your Client (Webinar) (22WX-3631)*Welcome to Your Next Stage -- Developing a new perspective on what this next stage is really all about *It's About Time -- Discovering a new sense of purpose *Money Matters -- Assessing your financial conditions *Relationships Matter Too -- Addressing needed or potential changes in your relationships *Healthy Habits -- Examining new or renewed ways to stay healthy *Who I Am -- Creating a new identity, and answering "So what do you do?" *My Master Plan -- Figuring out what to do next |
| 3/30/2023 | 11 a.m. - 1 p.m. | Online | 2 CPE (2 tech, 0 non-tech) | |
| New 23WX-0096: Ethics and Technology for CPAs (Webinar) (23WX-0096)*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. |
| 4/11/2023 | 10:30 a.m. - 12:30 p.m. | Online | 2 CPE (2 tech, 0 non-tech) | 2 Ethics |
| 22WX-3594: IRS Internet Resources for Accountants (Webinar) (22WX-3594)*IRS.gov Overview: *Hidden IRS Gems *Forms and Publications *Electronic Filing *Payment Systems *Refund Tracking *Online Tools *Online Estimators and Calculators *Assistance Services *Affordable Care Act Tax Provisions *Foreign Account Tax Compliant Act *Identity Protection and Tax Fraud Alerts *Professional Development and Accreditation *Tax Statistics *Social Media *IRS Jobs and Careers *IRS Strategic Plan *Third Party IRS Resources |
| 3/28/2023 | 9:30 - 11:30 a.m. | Online | 2 CPE (2 tech, 0 non-tech) | |
| New 23WX-0058: Getting the Best Out of Your Team with Project Management (Webinar) (23WX-0058)*When to incorporate project management best practices to get the best out of your team *Many ways project management helps get the best out of your team |
| 4/6/2023 | 9:30 - 11:30 a.m. | Online | 2 CPE (0 tech, 2 non-tech) | |
| New 23WX-0029: The Bookkeeper Goes to Prison (Webinar) (23WX-0029)*Career choices *Ethical dilemmas *Judicial proceedings *Mitigation strategies *Creating tools to help make better decisions *Atonement and reconciliation |
| 4/4/2023 | 9 - 11 a.m. | Online | 2 CPE (0 tech, 2 non-tech) | 2 Ethics |
| 22WX-3601: Tax Practice Standards (Webinar) (22WX-3601)*How tax professionals have a heavy responsibility to serve the client, yet still properly adhere to the multitude of tax rules. *How tax standards help guide the practitioner to maintain objectivity, avoid conflicts of interest and provide high quality professional client services *Real-life examples from the speaker's extensive experience as a tax practitioner and as an expert witness in accounting malpractice cases to illustrate these concepts. |
| 3/28/2023 | 11 a.m. - 1 p.m. | Online | 2 CPE (2 tech, 0 non-tech) | 2 Ethics |
| 22WX-3641: Handling Complex Related Org Issues: Schedule R's Parts II-V (Webinar) (22WX-3641)*Quick refresher of what conditions yield "parent," "subsidiary" or "sibling" status in the case of a party who is a nonprofit/nonstock entity *Review of the definition of "control" applied to: stock corporations, entities taxed as a partnership, and trusts *Deep dive into the nuances of "indirect control" under IRC section 318's constructive ownership rules *Finding "sibling" organizations due to "joint control" in place under multiple parties *Handling bifurcated "questionnaire needs" with a filer's Trustees/Directors and employees regarding Board service on other nonprofits versus those necessary with current and former Part VII-A managers (including High 5s) regarding compensation *Addressing related organization impacts on the count of independent Directors (query made on Core Form Part VI, Line 1) and with respect to potential excise tax exposure under IRC section 4960   *Disclosure specifics for the R's Parts II-IV, and those relating to "transactions" general address on Part V's Line 1 and via dollar amount when Line 2's relevant triggers apply |
| 3/31/2023 | 10 a.m. - 12:30 p.m. | Online | 2.5 CPE (2.5 tech, 0 non-tech) | |
| 23WX-0224: Financial Statement Shenanigans: Stop Them from Fooling You (Webinar) (23WX-0224)*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 |
| 4/21/2023 | 8 - 10 a.m. | Online | 2 CPE (2 tech, 0 non-tech) | |
| 23WX-0274: Remote Auditing: Management and Supervision (Webinar) (23WX-0274)Â *Challenges of working remotely *Best practices for remote supervision of individuals *Remote team management |
| 4/26/2023 | 9:30 - 11:30 a.m. | Online | 2 CPE (0 tech, 2 non-tech) | |
| 23WX-0248: Upskilling for Accountants (Webinar) (23WX-0248)*What is upskilling? *Importance of continuous learning in an era of increasing automation and changing business priorities *Critical skills accountants need for the future *Upskilling case studies *New competency frameworks *Key lessons and best practices learned to date *How to upskill yourself and your own operations |
| 4/24/2023 | 1 - 3 p.m. | Online | 2 CPE (0 tech, 2 non-tech) | |
| New 23WX-0229: Payroll Essentials: De-mystifying Form W-4 (Webinar) (23WX-0229)*Form W-4, Employee Withholding Certificate changes *Understanding what an employer can, and cannot do with regards to Form W-4 |
| 4/21/2023 | 11:30 a.m. - 1:30 p.m. | Online | 2 CPE (2 tech, 0 non-tech) | |
| 23WX-0233: 7 Essentials For Effective Online Meetings and Trainings (Webinar) (23WX-0233)*Presentation skills *Managing technology *Communication skills |
| 4/24/2023 | 11 a.m. - 12 p.m. | Online | 1 CPE (0 tech, 1 non-tech) | |
| 23WX-0301: Independence and Conflicts of Interest (Webinar) (23WX-0301)*AICPA Code of Conduct: Independence, Conflicts of Interest, *Case Study: Olympus *Case Study: Buca di Beppo |
| 4/28/2023 | 1 - 2 p.m. | Online | 1 CPE (1 tech, 0 non-tech) | 1 Ethics |
| 23WX-0030: White-Collar Crime: What is It? (Webinar) (23WX-0030)*What Constitutes White-Collar Crime *Parallel Proceedings: Civil Agencies and the Department of Justice *Corporations: Victims and Defendants *The Discovery of White-Collar Crimes *Deceptions and Fraud *The Collateral Consequences |
| 4/4/2023 | 11 a.m. - 1 p.m. | Online | 2 CPE (0 tech, 2 non-tech) | 2 Ethics |
| New 23WX-0278: Walter Haig's SSARS Prep, Comp and Review Update (Webinar) (23WX-0278)*Analysis of the ''Preparation of Financial Statements'' standards as amended by SSARS 25 with detailed implementation guidance. *Analysis of the ''Compilation'' standards as amended by SSARS 25 with implementation guidance. *Analysis of the ''Review'' standards as amended by SSARS 25 with detailed implementation guidance. *Common mistakes made in SSARS engagements as identified in peer reviews and in litigation. |
| 4/26/2023 | 8 a.m. - 4 p.m. | Online | 8 CPE (8 tech, 0 non-tech) | |
| New 22WX-3625: Financial & Tax Accounting for S Corporations & Partnerships (Webinar) (22WX-3625)*Review the Accounting Standards Codification, OCBOA/Special Purpose Frameworks, and AICPA financial reporting framework and their application to partnerships, LLCs and S Corporations *Financial accounting issues arising from changes in ownership *Financial vs. tax accounting for partnership/LLC capital accounts *Section 704(b) substantial economic effect rules and their relation to financial accounting *The integration of financial accounting with Forms 1065 and 1120S *Financial accounting basis for ownership interests vs. tax accounting basis for ownership interests *Deferred tax accounting for partnerships/LLCs and S Corporations *Financial accounting for the operations of a partnership/LLC *Financial accounting impact of the C to S election and the S to C election *Financial and tax accounting for S Corporation shareholder equity and partner capital accounts *Financial vs. tax accounting for loans to and from S Corporations and their shareholders |
| 3/30/2023 | 8 a.m. - 4 p.m. | Online | 8 CPE (8 tech, 0 non-tech) | |
| 22WX-3647: The Science of Ethics with Dr. Toby Groves (Webinar) (22WX-3647)*Learn how to resolve competing motivations *Recognize ethically relevant behavioral cues at the individual, team, and organizational levels *Learn the cognitive tools to combat bias and situation blindness *Hear the methods that help teams debate problems effectively *Understand the science behind cultural norms |
| 3/31/2023 | 12:30 - 1:30 p.m. | Online | 1 CPE (0 tech, 1 non-tech) | 1 Ethics |
| New 23WX-0181: Global Business Research for Accountants (Webinar) (23WX-0181)*Export Case Studies *Why Go Global? *How to Set Up a Global Online Research System *Using Social Media *Google Market Intelligence Tools *The Power of Google Translate *World Business Taxation *Global Business Incentives *Cross-Border Guides and Reports *Geopolitcal Risks *Trade and Investment Statistics *Global Business Networks *International Business Specialists *Accounting International Alliances *Offshore Staffing *International Commerce Platforms *Global Business Finance *Shipping and Duty Resources *Cross-Border Advocacy |
| 4/18/2023 | 10 a.m. - 12 p.m. | Online | 2 CPE (2 tech, 0 non-tech) | |
| 23WX-0097: Excel: Advanced Financial and Statistical Calculations (Webinar) (23WX-0097)*Financial functions best practices for creating amortization schedules and calculating annual interest paymentsCalculating & summarizing data with SUMIF and SUBTOTAL functions Statistical functions used to analyze data |
| 4/11/2023 | 12 - 2 p.m. | Online | 2 CPE (0 tech, 2 non-tech) | |
| 22WX-3587: Whistleblowers and the Law (Webinar) (22WX-3587)*Government incentives to turn professionals into informants. *What influences a fraudulent culture in a professional environment? *How misleading investigators can lead to federal prison. *Influence of pressures and crime. *C-Suite influences and leadership |
| 3/27/2023 | 12 - 2 p.m. | Online | 2 CPE (0 tech, 2 non-tech) | 2 Ethics |
| 23WX-0145: Creating an Ethical Work Environment (Webinar) (23WX-0145)*Ethical Values and Principles*Human Factors impacting ethical choices *Professional and organizational responsibilities in creating an ethical work environment *Tools for ethical decision making |
| 4/14/2023 | 2:30 - 4:30 p.m. | Online | 2 CPE (0 tech, 2 non-tech) | 2 Ethics |
| 23WX-0092: Advanced Negotiations: Beyond Getting to Yes (Webinar) (23WX-0092)*What happens when you are in a negotiation *Preparing to negotiate *Get your counterpart to solve the problem *Negotiation Jujitsu *Reading your counterpart |
| 4/11/2023 | 8 - 9 a.m. | Online | 1 CPE (0 tech, 1 non-tech) | |
| 23WX-0020: Ethics of Big Data: Is That a Thing? (Webinar) (23WX-0020)*Introduction: Big Data is Getting Bigger *Ethical Implications of Big Data Getting Bigger *Ethics of Big Data: Three Theories *Trust Theory and the Duty to be Aware *Rules Theory and the Duty to Monitor *Cases |
| 4/4/2023 | 2:30 - 4:30 p.m. | Online | 2 CPE (2 tech, 0 non-tech) | 2 Ethics |
| 23WX-0037: Ethics Case Studies: Remaining Ethical in the Age of Oversharing (Webinar) (23WX-0037)*Risks Associated with Social Media *Sections of the AICPA Code of Professional Conduct That Might Be Violated Using Social Media *Case Study Discussions |
| 4/5/2023 | 11:30 a.m. - 1:30 p.m. | Online | 2 CPE (0 tech, 2 non-tech) | 2 Ethics |
| 23WX-0174: Tax Implications of Cryptocurrency (Webinar) (23WX-0174)*Blockchain basics *Classification of cryptocurrency *IRS Notice 2014-12 *Tax implications of airdrops, mining, hard forks, margin trading, purchasing of goods or services with cryptocurrency. *Gift tax rules for donating, gifting or bequeathing cryptocurrency. *Traps for the unwary. |
| 4/17/2023 | 12 - 2 p.m. | Online | 2 CPE (2 tech, 0 non-tech) | |
| 23WX-0172: Reporting Fundraising Results: Form 990 Part VIII (& Sch. M) (Webinar) (23WX-0172)*Definition of "fundraising events and sales" and distinguishing operations that are outside of such characterization *Address of what constitutes a true gift or contribution when same is paid on top of a purchase of services or goods *Specifics of Form 990 inputs to be made on Part VIII Lines 1c and 8a (and noting companion Schedule G reporting) and noting insufficiency of GAAP reporting *Handling PPP loan forgiveness as a revenue stream *Inputting data in order to bifurcate an event's participant or purchaser's payment to "gift/contribution" versus fundraising event or sale revenue streams *What constitutes a "solicitation" expense that need be reported on Part IX, and thus cannot be characterized as a direct expense of a fundraising event or sale *Practical tips for handling revenues from silent auctions and guidance on auction of "rights to use" another's properties or services  *Communicating with filers' managers as to the advance work they can perform to shortcut 990 documentation needs in this arena *Ramifications and results of 990 Part VIII reporting on each of the two "public support tests" |
| 4/17/2023 | 1 - 3:30 p.m. | Online | 2.5 CPE (2.5 tech, 0 non-tech) | |
| New 23WX-0239: Implementing System Changes: Success Planning & Leadership (Webinar) (23WX-0239)*Setting the stage for a successful implementation *Assigning the right resources *Creating and utilizing a project plan *Communicating effectively *Providing post implementation support *Recognizing the wins *Capturing lessons learned |
| 4/24/2023 | 11 a.m. - 1 p.m. | Online | 2 CPE (0 tech, 2 non-tech) | |
| 23WX-0216: QuickBooks DESKTOP: Monthly Closeouts and Year-End Cleanups (Webinar) (23WX-0216)*Examine the process of closing out the accounting financials every month in your QuickBooks Desktop version and why this practice can make life so much easier at the end of the year. *Learn the beginning steps to evaluate, close out, and clean up QuickBooks files monthly and at year-end for accurate reporting and tax return preparation. *Identify why substantiating the numbers in QuickBooks on both the Profit & Loss Statement, as well as the Balance Sheet, can ensure an accurate tax return that will stand up against an IRS audit. |
| 4/20/2023 | 9 - 11 a.m. | Online | 2 CPE (2 tech, 0 non-tech) | |
| New 22WX-3635: The Omniverse and Metaverse for Accountants (Webinar) (22WX-3635)*Brief History of Experience-Sharing Technologies *Omniverse and Metaverse Basics *The Enterprise Metaverse *Leading Case Studies and Platforms to Date *Non-Fungible Tokens *Digital Twins *Immersive Learning *Remote Presence *Reality Editors and Product Experience *Visual Inspection *Synthetic Media *Immersive Experiences *Holodeck Technology *Universal Basic Reality *Metaverse Starter Strategy for Accountants |
| 3/30/2023 | 11:30 a.m. - 1:30 p.m. | Online | 2 CPE (2 tech, 0 non-tech) | |
| New 23WX-0133: Key Considerations For Setting Up A Crypto Payment System (Webinar) (23WX-0133)*Examine and walk through the primary considerations that any company seeking to implement a crypto payment system will need to keep in mind *Specific steps, the opportunities, and the challenges connected with implementing a crypto payment system *Documenting accounting implications *External resources will be provided in order additional context and information |
| 4/13/2023 | 3 - 4 p.m. | Online | 1 CPE (1 tech, 0 non-tech) | |
| 23WX-0309: Key Cybersecurity Controls for CPAs (Webinar) (23WX-0309)*The five key tenets of cybersecurity:Â Identify, Detect, Protect, Respond, Recover *Review specific cybersecurity controls within each of the five cybersecurity tenets *How to appropriately assess key cybersecurity controls |
| 4/29/2023 | 9 - 11 a.m. | Online | 2 CPE (2 tech, 0 non-tech) | |
| 23WX-0006: Ethics: What a CPA in Business & Industry Needs to Know (Webinar) (23WX-0006)*Ethics for Members in Business: Why Bother? *Re-Introducing the AICPA Code of Professional Conduct *The Basic Ethics Rules for Members in Business *The Conceptual Framework: Avoiding the Risk of Noncompliance *Case Analysis: Members in Business |
| 4/3/2023 | 1 - 3 p.m. | Online | 2 CPE (2 tech, 0 non-tech) | 2 Ethics |
| 23WX-0254: Excel: Using Charts for a Non-Financial Audience (Webinar) (23WX-0254)*Selecting the right chart type Creating dynamic chartsChoosing data to display as a chart Customizing charts with all the various chart options Printing and sharing your charts |
| 4/25/2023 | 1 - 3 p.m. | Online | 2 CPE (0 tech, 2 non-tech) | |
| 23WX-0167: How to Read Body Language (Including Virtual) (Webinar) (23WX-0167)*Detect liars: read the "micro-expressions" of deception during virtual conversations *Understand the facial expressions of emotion (interest, curiosity, attention) through "reading" facial expressions *Interpret body language and what it may mean in a given context |
| 4/17/2023 | 2 - 3 p.m. | Online | 1 CPE (0 tech, 1 non-tech) | |
| New 22WX-3574: CPA Ethics in a Crisis World: Tales From the Front (Webinar) (22WX-3574)*"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 |
| 3/27/2023 | 10:30 a.m. - 12:30 p.m. | Online | 2 CPE (2 tech, 0 non-tech) | 2 Ethics |
| 23WX-0252: CPA Crossings Technology Trends Update (Webinar) (23WX-0252) *Emerging mega technologies, what they are and potential applications *State of the cloud computing market and working remotely *The explosive growth in Internet of Things (IoT) *Big data, data analytics and KPI dashboards, the new frontier for CPAs *Automation through artificial intelligence (AI), machine learning and robotic process automation (RPA) *Blockchain technology: the new data storage model *Digital and crypto currencies: Bitcoin, Ethereum and more *Current state of cloud based software -- financial, ERP, workflow and personal productivity applications *Update on personal technology devices *A peek into the Metaverse* |
| 4/25/2023 | 8 a.m. - 4 p.m. | Online | 8 CPE (8 tech, 0 non-tech) | |
| 22WX-3633: Solidify Your Success: Powerful Personal Branding (Webinar) (22WX-3633) *Discover your current brand message *Six steps for deliberately changing or strengthening your brand |
| 3/30/2023 | 2:30 - 4:30 p.m. | Online | 2 CPE (0 tech, 2 non-tech) | |
| New 23WX-0236: Ethics: Regulatory and Standards Update (Webinar) (23WX-0236)*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. |
| 4/24/2023 | 2 - 4 p.m. | Online | 2 CPE (2 tech, 0 non-tech) | 2 Ethics |
| 23WX-0258: Robotic Process Automation (RPA) for Accountants (Webinar) (23WX-0258)*RPA overview *Technology pros and cons *Implications for the accounting profession *Case studies *Leading vendors *Lessons learned to date *Key resources and communities online *Starter strategy for accountants |
| 4/25/2023 | 12:30 - 2:30 p.m. | Online | 2 CPE (2 tech, 0 non-tech) | |
| New 22WX-3632: Risk Assessment: The Foundation of an Audit of a Live Event (Webinar) (22WX-3632)*AICPA Audit Quality Initiative audit risk assessment findings and areas of focus. *Audit risk assessment model. *Audit risk assessment process, including identifying, assessing, and responding to audit risk. *Examples of potential risk areas and responses. *Required risk assessment documentation. *AICPA Auditing Standards Board audit risk assessment project. |
| 3/30/2023 | 12 - 2 p.m. | Online | 2 CPE (2 tech, 0 non-tech) | |
| 23WX-0144: Build Your Practice with Effective Presentation Skills (Webinar) (23WX-0144)*Move past your fears about speaking *Create your personal story *Present yourself with impact *Handle stage fright *Bring your virtual presentation to life *Learn tips to avoid common mistakes new speakers make |
| 4/14/2023 | 9 - 10 a.m. | Online | 1 CPE (0 tech, 1 non-tech) | |
| 22WX-3603: Understanding the "Most Common" Form 990 Schedules: A,B & C (Webinar) (22WX-3603)*What 990 preparers need to know about the benefits of a 501(c)(3) organization being a public charity rather than a private foundation (and how Schedule A, Part I "claims" such status)Â Â *The public policy precepts and resulting emphasis preparers must apply in approaching the predominant (and easier) "public support test" in favor of completion of Schedule A's Part IIÂ *The overarching needs behind preparing Schedule B for filing and, as necessary, its related worksheet: which donors are to be listed and with what identifying information required to be provided to the IRS, depending on 501(c) status of the filer; and what information 501(c)(3) filers will omit from the public inspection copy of the 990 *Introduction to the baselines driving each of the Schedule C's three Parts: undertaking electioneering in favor of, or opposition to, candidates or the political parties supporting them (Part I); lobbying reporting when same is undertaken either in the tax year (for non-electors) or regardless of activities, when a 501(h) election is in place (Part II); and the existence of the so-called "proxy tax" and its demands when 501(c)(4), (5) or (6) organizations with dues-paying members incur electioneering or lobbying expenses as determined by a Code section that tracks non-exempt organization definitions |
| 3/28/2023 | 2 - 4:30 p.m. | Online | 2.5 CPE (2.5 tech, 0 non-tech) | |
| 22WX-3644: Remote Working for Accountants (Webinar) (22WX-3644)*Remote working overview *Pros and cons of remote working *Remote work case studies *Leading remote work software and vendors *Lessons learned to date *Key resources and communities online tarter strategy for accountants |
| 3/31/2023 | 12 - 2 p.m. | Online | 2 CPE (0 tech, 2 non-tech) | |
| 23WX-0075: The Accountability Advantage: Empowering Performance (Webinar) (23WX-0075)*The cost of a lack of accountability in business *Keys to holding yourself and others accountable *The link between ethics, morals and personal/professional accountability *Accountability's role in risk management for increased productivity and profitability |
| 4/7/2023 | 9 - 10 a.m. | Online | 1 CPE (0 tech, 1 non-tech) | |
| 23WX-0120: Power BI: Use Power Query to Transform Your Data (Webinar) (23WX-0120)*Append files *Combine multiple files from a folder *Add custom columns *Unpivot a table *Create a lookup table from a table*This course is #5 in the Microsoft Power BI series of webinars. *To see suggested viewing order, visit http://cpe.cpacrossings.com/pdf/PowerBIWebinars2019-20 |
| 4/12/2023 | 10 a.m. - 12 p.m. | Online | 2 CPE (0 tech, 2 non-tech) | |
| 23WX-0199: International Tax Treaties (Webinar) (23WX-0199)*Permanent Establishment *Limitations on Benefits *Territorial v. Non-territorial *Researching treaties *Interpreting treaty provisions *Model treaty provisions *Compliance issues |
| 4/19/2023 | 12 - 2 p.m. | Online | 2 CPE (2 tech, 0 non-tech) | |
| New 22WX-3591: Ethical Challenges for CPAs: Do You Have a Breaking Point? (Webinar) (22WX-3591)*Explore the cases of those who succumbed to pressure and lost their livelihoods, from those who helped clients avoid restating earnings to those backdating changes to audit workpapers. *Discuss the pressures that cause CPAs to cross the line and how to make sure you do not succumb to the pressure. *Reinforce the ethical principles that CPAs are required to follow. *Consider cases of CPAs who became fraudsters. Who is responsible for fraud prevention? How can you keep your clients safe? |
| 3/28/2023 | 3 - 5 p.m. | Online | 2 CPE (0 tech, 2 non-tech) | 2 Ethics |
| New 23WX-0211: FASB ASC 842, Leases: A Deep Dive into Implementation Issues (Webinar) (23WX-0211)*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. |
| 4/20/2023 | 3 - 5 p.m. | Online | 2 CPE (2 tech, 0 non-tech) | |
| 23WX-0260: Tax Practice Standards (Webinar) (23WX-0260)*How tax professionals have a heavy responsibility to serve the client, yet still properly adhere to the multitude of tax rules. *How tax standards help guide the practitioner to maintain objectivity, avoid conflicts of interest and provide high quality professional client services *Real-life examples from the speaker's extensive experience as a tax practitioner and as an expert witness in accounting malpractice cases to illustrate these concepts. |
| 4/25/2023 | 12:30 - 2:30 p.m. | Online | 2 CPE (2 tech, 0 non-tech) | 2 Ethics |
| 23WX-0310: The Science of Ethics with Dr. Toby Groves (Webinar) (23WX-0310)*Learn how to resolve competing motivations *Recognize ethically relevant behavioral cues at the individual, team, and organizational levels *Learn the cognitive tools to combat bias and situation blindness *Hear the methods that help teams debate problems effectively *Understand the science behind cultural norms |
| 4/29/2023 | 8 - 9 a.m. | Online | 1 CPE (0 tech, 1 non-tech) | 1 Ethics |
| 23WX-0271: Money Laundering Awareness for Accountants (Webinar) (23WX-0271)*Money laundering overview *Role of tax examiners and auditors *Tax return examination *Pre-audit indicators *Audit flags *Real estate issues *Cash indicators *International trade signals *Loan considerations *Professional service provider concerns *Money laundering and ethics |
| 4/26/2023 | 10 a.m. - 12 p.m. | Online | 2 CPE (0 tech, 2 non-tech) | 2 Ethics |
| New 23WX-0150: Exploring the New Lease Accounting Standard (Webinar) (23WX-0150)*What is a lease? *Recognition and measurement of lease assets and liabilities Impact on lessors and lessees *Disclosures and transition rules *Effective dates |
| 4/14/2023 | 12 - 2 p.m. | Online | 2 CPE (2 tech, 0 non-tech) | |
| 23WX-0286: Intro to Remaining "Most Common" Form 990 Schedules: D & G (Webinar) (23WX-0286)*Overview of what comprises a "fundraising event or sale" *Explanation of the low receipt thresholds by which Schedule G's Parts II (fundraising events and sales) and III (gaming) are invoked  *How Schedule G's Part II amplifies summary data inputted on Part VIII, Lines 1c, 8a and 8b *Review of what constitutes gaming activity *Noting the underlying three tax issues that gaming activities implicate: potential unrelated business income tax, unmet payroll tax if volunteer worker/contractor status is improperly claimed, and wagering excise taxes *Discussion of what makes a provider a "professional fundraiser" and what information filers are responsible to report in Schedule G's Part I related to their use *Explanation of the entirety of Schedule D "triggers" employed upon the 990's Core Form Part IV *Highlighting the common potholes Schedule D preparers face |
| 4/27/2023 | 1:30 - 4 p.m. | Online | 2.5 CPE (2.5 tech, 0 non-tech) | |
| 23WX-0142: Auditing Impairment of Long-Lived Assets (Webinar) (23WX-0142)*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 |
| 4/14/2023 | 12:30 - 2:30 p.m. | Online | 2 CPE (2 tech, 0 non-tech) | |
| New 23WX-0049: A History of Investing and a Look Ahead (Webinar) (23WX-0049)*Early concepts of investment management *Gordon Growth Model *Harry Markowitz: Risk Return Trade-Off *Fama & French: Factor Modeling *Which factors are better? *Smart Beta *Incorporating Client Behavioral Biases *What's Ahead? |
| 4/6/2023 | 2:30 - 4 p.m. | Online | 1.5 CPE (1.5 tech, 0 non-tech) | |
| 23WX-0225: Foresight & Futurethink: Making Intelligent Predictions (Webinar) (23WX-0225)*How to develop foresight *The benefits and pitfalls of prediction *Identifying and defining "business-intelligence" |
| 4/21/2023 | 2:30 - 3:30 p.m. | Online | 1 CPE (1 tech, 0 non-tech) | |
| 23WX-0106: The GAAP Between Legal and Illegal: Financial Self-Reporting (Webinar) (23WX-0106)*Corporate Duty to Disclose Illegalities *Auditor Duty to Investigate Potential Illegalities *Whistleblower Protections *Cases and Controversies |
| 4/11/2023 | 1:30 - 2:30 p.m. | Online | 1 CPE (1 tech, 0 non-tech) | |
| 22WX-3583: Power BI: Share Your Data Analysis using PowerBI.com (Webinar) (22WX-3583)*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* This course is #9 in the Microsoft Power BI series of webinars.*To see suggested viewing order, go to http://cpe.cpacrossings.com/pdf/PowerBIWebinars2019-20 |
| 3/27/2023 | 1 - 3 p.m. | Online | 2 CPE (0 tech, 2 non-tech) | |
| New 23WX-0219: The More Things Change... Past, Present, or Future? (Webinar) (23WX-0219)*Discussion of the impact of the COVID-19 pandemic and similar economic forces on valuation approaches *How to deal with PPP loans, best measure future income, and normalize 2020 performance |
| 4/20/2023 | 3 - 5 p.m. | Online | 2 CPE (2 tech, 0 non-tech) | |
| 22WX-3630: Remote Auditing: Management and Supervision (Webinar) (22WX-3630)Â *Challenges of working remotely *Best practices for remote supervision of individuals *Remote team management |
| 3/30/2023 | 12:30 - 2:30 p.m. | Online | 2 CPE (0 tech, 2 non-tech) | |
| New 22WX-3620: Walter Haig's Personal Financial Health Checkup (Webinar) (22WX-3620)*Preparing a personal financial statement following U.S. GAAP *Recasting U.S. GAAP personal financial statements into powerful management tools *Identifying key financial factors that must be managed in order to achieve financial self-sufficiency *Key personal planning documents including HIPAA Medical Disclosure Document, Living Will, Medical Durable Power of Attorneys, and Letter of Instruction at Death *How to create "goal" statements that achieve results |
| 3/29/2023 | 9 a.m. - 5 p.m. | Online | 8 CPE (8 tech, 0 non-tech) | |
| New 23WX-0165: Google Sheets for Accountants (Webinar) (23WX-0165)*What is Google Sheets? *Key Set Up Steps and Apps *Key Strengths and Weaknesses *Google Sheets vs. Microsoft Excel *Google Sheets Versions *Quick Start Guide *Things You Can do in Google Sheets that You Can't Do in Excel *Google Sheets Add-Ons *Google Sheets Help Resources |
| 4/17/2023 | 9 - 11 a.m. | Online | 2 CPE (2 tech, 0 non-tech) | |
| New 22WX-3643: Payroll Essentials: Payroll Returns Done Right (Webinar) (22WX-3643)*Introduction to common payroll taxes and related payroll forms *Filing out, reconciling, and filing payroll returns *Due dates and filing requirements |
| 3/31/2023 | 2 - 4 p.m. | Online | 2 CPE (2 tech, 0 non-tech) | |
| 23WX-0059: Power BI: Analyze Your Data With Excel Pivot Tables (Webinar) (23WX-0059)*The advantages of PivotTable for Data Analysis *Step-by-Step PivotTable creation *Creating PivotCharts* This course is #3 in the Microsoft Power BI series of webinars.*To see suggested viewing order, go to http://cpe.cpacrossings.com/pdf/PowerBIWebinars2019-20 |
| 4/6/2023 | 9 a.m. - 1 p.m. | Online | 4 CPE (0 tech, 4 non-tech) | |
| New 23WX-0183: Peer Reviews of SSARS Engagements (Webinar) (23WX-0183)*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. |
| 4/18/2023 | 9 - 11 a.m. | Online | 2 CPE (2 tech, 0 non-tech) | |
| 23WX-0267: Internal Controls to Mitigate Financial Reporting Risk (Webinar) (23WX-0267)*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 |
| 4/26/2023 | 2:30 - 4:30 p.m. | Online | 2 CPE (2 tech, 0 non-tech) | |
| New 23WX-0125: Case Study Ethics for Today's Accountant (Webinar) (23WX-0125)*How to apply ethical guidance to scenarios accounting professionals may encounter in public practice *Best ethical standards to integrate *Analyze and apply the AICPA Code of Professional Conduct |
| 4/13/2023 | 8:30 - 9:30 a.m. | Online | 1 CPE (1 tech, 0 non-tech) | 1 Ethics |
| 23WX-0035: Criminal Tax For Accountants (Webinar) (23WX-0035)*Basic tax crimes *Investigatory techniques *Privilege issues *Tax loss issues |
| 4/5/2023 | 12:30 - 2:30 p.m. | Online | 2 CPE (2 tech, 0 non-tech) | |
| New 23WX-0268: Introduction to the Property & Casualty Insurance Industry (Webinar) (23WX-0268)*The unique regulatory world of insurance *Differences from other industries *Differences within the industry *Types of accounting *Involvement of specialists *Tax considerations |
| 4/26/2023 | 11:30 a.m. - 12:30 p.m. | Online | 1 CPE (1 tech, 0 non-tech) | |
| New 23WX-0272: Payroll Essentials: Fringe Benefits - Taxable or Not? (Webinar) (23WX-0272)*What is and what is not a fringe benefit *Payroll tax withholding rules on taxable fringe benefits *Payroll reporting on employee checks, payroll returns, and W-2s *What to watch for at year end and where to go to get resources |
| 4/26/2023 | 12 - 2 p.m. | Online | 2 CPE (2 tech, 0 non-tech) | |
| 23WX-0190: The Tax Bill is Huge! What's Next for your Client (Webinar) (23WX-0190)*IRS collection process *How the IRS utilizes Tax Liens and Tax Levies to collect back taxes, and the various options practitioners have to help taxpayers. *Review of the collection alternatives available, including installment agreements, noncollectable status, offers-in-compromise and bankruptcy. |
| 4/18/2023 | 11:30 a.m. - 1:30 p.m. | Online | 2 CPE (2 tech, 0 non-tech) | |
| 23WX-0299: Forensic Accounting: When The Office Is A Crime Scene (Webinar) (23WX-0299)*A step-by-step process from the initial client phone call to you writing a report of your findings for any civil or criminal actions that may be pursued *How to advise your client in approaching an allegation of embezzlement *What pitfalls may arise in finding the truth *The best practices to ensure that the evidence is preserved properly for potential civil or criminal actions |
| 4/28/2023 | 10 a.m. - 2 p.m. | Online | 4 CPE (4 tech, 0 non-tech) | |
| New 23WX-0137: Project Management: Best Practices, Principles, Mindset (Webinar) (23WX-0137)*The science of project management: reporting and analytics, documentation, forecasting and scoping *The art of project management: leading vs. managing, coaching, and diplomacy |
| 4/13/2023 | 8 - 10 a.m. | Online | 2 CPE (0 tech, 2 non-tech) | |
| 22WX-3605: Bitcoin Fundamentals: What Every CPA Should Know (Webinar) (22WX-3605)*The evolution of money: barter, gold, paper, digital, cryptocurrency *Bitcoin defined: technology, currency, payment system, store of value *How Bitcoin works: origin, network, nodes, miners, transactions *Participating in the Bitcoin network: procuring, spending, accepting and storing Bitcoin *Introduction to Ethereum, a substantial alternative to Bitcoin *Income tax implications of Bitcoin and other cryptocurrencies *Analysis of the current market value of Bitcoin and Ethereum |
| 3/29/2023 | 8 - 11 a.m. | Online | 3 CPE (3 tech, 0 non-tech) | |
| 23WX-0085: Lessons in Leadership: Confessions of a Mompreneur (Webinar) (23WX-0085)*The three promises to live and work by. *How accountability in action speaks volumes. *The three choices we all have in any given situation. *Leading through learning, listening and leveraging. |
| 4/10/2023 | 8 - 9 a.m. | Online | 1 CPE (0 tech, 1 non-tech) | |
| New 22WX-3612: Introduction to the Property & Casualty Insurance Industry (Webinar) (22WX-3612)*The unique regulatory world of insurance *Differences from other industries *Differences within the industry *Types of accounting *Involvement of specialists *Tax considerations |
| 3/29/2023 | 1 - 2 p.m. | Online | 1 CPE (1 tech, 0 non-tech) | 2 Ethics |
| 23WX-0093: Build Your Professional Practice: Effective Selling Skills (Webinar) (23WX-0093)*Creating a sales mindset *Establishing the foundation for sales success *How to sell without selling *Preparing for the meeting *Building relationships by actively listening *Overcoming objections *Closing the sale |
| 4/11/2023 | 9 - 10 a.m. | Online | 1 CPE (0 tech, 1 non-tech) | |
| 22WX-3572: A/R and A/P: Effective Management Techniques (Webinar) (22WX-3572)*Leverage technology to manage A/R and A/P *Structure A/R to provide your organization a strategic advantage *Ten ways to collect your money *Make A/P a tool to enhance your Supply Chain's potential *Use bench marking metrics to manage and track the effectiveness of A/R and A/P in cash management |
| 3/27/2023 | 8 - 10 a.m. | Online | 2 CPE (2 tech, 0 non-tech) | |
| 23WX-0021: Excel: From a Blank Sheet to a Finished Workbook (Webinar) (23WX-0021)*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 |
| 4/4/2023 | 10 a.m. - 12 p.m. | Online | 2 CPE (0 tech, 2 non-tech) | |
| 23WX-0026: Power BI: Introduction to MS Power BI Tools (Webinar) (23WX-0026)*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* This course is #1 in the Microsoft Power BI series of webinars.*To see suggested viewing order, go to http://cpe.cpacrossings.com/pdf/PowerBIWebinars2019-20 |
| 4/4/2023 | 8:30 - 10:30 a.m. | Online | 2 CPE (0 tech, 2 non-tech) | |
| 23WX-0176: The IRS Collection Process (Webinar) (23WX-0176)*Review of the IRS collection process *IRS enforcement *Collection alternatives to resolve an outstanding tax debt |
| 4/17/2023 | 11 a.m. - 1 p.m. | Online | 2 CPE (2 tech, 0 non-tech) | |
| New 23WX-0209: Ethics: Human Capital Reporting and DEI for Accountants (Webinar) (23WX-0209)*Emerging Human Capital Disclosure Rules *DEI Basics *Neurodiversity Principles *DEI Continuum *How a DEI Strategy Contributes to Your Competitive Advantage *Diversity Annual Reports: Case Studies and Best Practices *Inclusive Hiring Processes *Retention and Promotion Equity *Pay Gap Issues *Diverse Vendor Networks *Racial Equity and Brand Messaging *Inclusivity Builder Worksheet *Inclusive Marketing Toolkit *Human Capital Technology Tools *Human Capital Resources *Human Capital Starter Strategy |
| 4/20/2023 | 10 a.m. - 12 p.m. | Online | 2 CPE (0 tech, 2 non-tech) | 2 Ethics |
| 23WX-0139: The Lifecycle of a Criminal Tax Investigation (Webinar) (23WX-0139)*Who investigates tax crimes? *How are the tax crimes found? *What happens if tax crimes are discovered? *What steps are taken from the beginning of the investigation to imprisonment? |
| 4/13/2023 | 11 a.m. - 1 p.m. | Online | 2 CPE (2 tech, 0 non-tech) | |
| New 23WX-0123: Tales from the Darkside: IRS Enforcement of Cryptocurrency (Webinar) (23WX-0123)*Overview of Bitcoin and cryptocurrencies *Definition of proof of work and proof of stake *Tax laws regarding cryptocurrency transactions *Definition of common money laundering laws involving cryptocurrencies *Tools used by the IRS to identify cryptocurrency transactions and cryptocurrency in criminal investigations *Real life examples of cryptocurrency used in criminal activities |
| 4/12/2023 | 1 - 3 p.m. | Online | 2 CPE (2 tech, 0 non-tech) | |
| New 22WX-3597: Moving Beyond the Basics of Excel (Webinar) (22WX-3597)*Using formulas to manipulate and transform data *Using formulas and reference formulas such as =VLOOKUP *Using pivot tables *Understanding Solver to perform multivariate analysis |
| 3/28/2023 | 8:30 - 10:30 a.m. | Online | 2 CPE (0 tech, 2 non-tech) | |
| 23WX-0298: Fixing Your Chart of Accounts (Webinar) (23WX-0298)*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* |
| 4/28/2023 | 9 - 10 a.m. | Online | 1 CPE (1 tech, 0 non-tech) | |
| New 23WX-0218: Tax Season Update for Business with Steve Dilley (Webinar) (23WX-0218)*2021/22 legislative developments, cases and rulings impacting various business entity taxpayers *Detailed discussion of the partnership and S Corporation Schedule K-1 changes *Business income, deductions and credits *Travel expense reporting *Section 199A update and business losses *Depreciation update: Section 179 and 168(k) *S Corporation and partnership update |
| 4/20/2023 | 10 a.m. - 2 p.m. | Online | 4 CPE (4 tech, 0 non-tech) | |
| 22WX-3634: The Aftermath of Government Investigations: Varsity Blues (Webinar) (22WX-3634)*Securities Laws and College Admissions Scandal *Undercover investigations *Prosecutors and Plea Agreements *Justice and Convictions *Cooperation Agreements *Costs of Contesting the Charge *Relevant Conduct and Sentencing |
| 3/30/2023 | 10 a.m. - 12 p.m. | Online | 2 CPE (0 tech, 2 non-tech) | 2 Ethics |
| 23WX-0104: Power BI: Create Excel Dashboards for Maximum Impact (Webinar) (23WX-0104)*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* This course is #4 in the Microsoft Power BI series of webinars.*To see suggested viewing order, go to http://cpe.cpacrossings.com/pdf/PowerBIWebinars2019-20 |
| 4/11/2023 | 10 a.m. - 12 p.m. | Online | 2 CPE (0 tech, 2 non-tech) | |
| 23WX-0285: How-To Guide to Fraud Investigations (Webinar) (23WX-0285)*Typical asset misappropriation schemes and how they are carried out *Red flags of asset misappropriation schemes *Data analysis, including financial ratios that may identify irregularities *Analyzing financial statements for fraud investigations *In-depth asset misappropriation case study |
| 4/27/2023 | 3 - 5 p.m. | Online | 2 CPE (2 tech, 0 non-tech) | |
| 22WX-3606: Eldercare Financial Scam Protection (Webinar) (22WX-3606)*Exponential growth of aging population due to Baby Boomers *Sources of scams and schemes perpetrated against older adults *Methods to protect older adults from scams *Suspicious Activity Reporting (SAR) *Flagging credit reports and bank accounts *Conservatorships and Guardianships *Where to report elder abuse |
| 3/29/2023 | 1:30 - 2:30 p.m. | Online | 1 CPE (1 tech, 0 non-tech) | |
| 22WX-3645: Robotic Process Automation (RPA) for Accountants (Webinar) (22WX-3645)*RPA overview *Technology pros and cons *Implications for the accounting profession *Case studies *Leading vendors *Lessons learned to date *Key resources and communities online *Starter strategy for accountants |
| 3/31/2023 | 9 - 11 a.m. | Online | 2 CPE (2 tech, 0 non-tech) | |
| 23WX-0241: Like-kind Exchanges in Real Estate Transactions (Webinar) (23WX-0241)*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. |
| 4/24/2023 | 3 - 5 p.m. | Online | 2 CPE (2 tech, 0 non-tech) | |
| New 23WX-0169: Monthly Federal Tax Update: April 2023 (Webinar) (23WX-0169)*Current individual tax issues *Current business entity tax issues *Any current tax legislation occurring during the period *Other issues affecting the profession, including IRS procedure, current cases, payroll, and other federal tax issues |
| 4/17/2023 | 10 a.m. - 12 p.m. | Online | 2 CPE (2 tech, 0 non-tech) | |
| New 23WX-0191: Walter Haig's GAAP for SMEs, Tax & Cash Frameworks Update (Webinar) (23WX-0191)*Amendments to the U.S. Accounting Standards Codification (i.e. - U.S. GAAP) issued during the 18-month period prior to the program that impact SMEs *Update and review of the tax and cash special purpose frameworks *Update and review of the AICPA Financial Reporting Framework for SMEs *Update on common errors and deficiencies as identified in peer reviews and in litigation |
| 4/18/2023 | 8 a.m. - 4 p.m. | Online | 8 CPE (8 tech, 0 non-tech) | |
| 22WX-3621: Becoming a Fraud Investigator (Webinar) (22WX-3621)*Core concepts of fraud *Common workplace fraud schemes *Red flags of occupational fraud *Evaluating fraud tips *Skills of a fraud investigator *Planning the fraud investigation *Budgets, fees, and engagement letters |
| 3/30/2023 | 10:30 a.m. - 12:30 p.m. | Online | 2 CPE (2 tech, 0 non-tech) | |
| New 23WX-0019: Entertainment, Meals & Travel Expenses: Review and Update (Webinar) (23WX-0019)*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 |
| 4/4/2023 | 9:30 - 11:30 a.m. | Online | 2 CPE (2 tech, 0 non-tech) | |
| 23WX-0235: Eldercare Financial Scam Protection (Webinar) (23WX-0235)*Exponential growth of aging population due to Baby Boomers *Sources of scams and schemes perpetrated against older adults *Methods to protect older adults from scams *Suspicious Activity Reporting (SAR) *Flagging credit reports and bank accounts *Conservatorships and Guardianships *Where to report elder abuse |
| 4/24/2023 | 11 a.m. - 12 p.m. | Online | 1 CPE (1 tech, 0 non-tech) | |
| 23WX-0155: QuickBooks: Know the Right Version for Your Client (Webinar) (23WX-0155) *Why a Needs Assessment is the first step in deciding which software is best for your client and how to complete one *What are the questions to ask your client that will also assist in determining which is better -- QuickBooks Desktop or QuickBooks Online *A deep dive into the features of each version such as User Permissions, Bank Feed differences, Sales Tax, Reporting, as well as pricing comparisons *The challenges of converting between versions *A look at what's new for 2020 in both Desktop and Online |
| 4/14/2023 | 11:30 a.m. - 1:30 p.m. | Online | 2 CPE (2 tech, 0 non-tech) | |
| 23WX-0099: Grow Your CPA Business: LinkedIn for Networking and Referral (Webinar) (23WX-0099)*LinkedIn advanced searching -- find your ideal prospects or candidates *LinkedIn connecting and networking best practices *How to send the best messages: LinkedIn messaging that works and is not a turn-off *LinkedIn referrals and recommendations *How to engage with content to build relationships |
| 4/11/2023 | 10:30 a.m. - 12:30 p.m. | Online | 2 CPE (0 tech, 2 non-tech) | |
| 22WX-3627: Internal Controls to Mitigate Financial Reporting Risk (Webinar) (22WX-3627)*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 |
| 3/30/2023 | 9 - 11 a.m. | Online | 2 CPE (2 tech, 0 non-tech) | |
| 23WX-0297: Excel: Using PivotTables for Data Analysis (Webinar) (23WX-0297)*The advantages of PivotTable for Data Analysis *Step-by-Step PivotTable creation *Creating PivotCharts |
| 4/28/2023 | 10:30 a.m. - 2:30 p.m. | Online | 4 CPE (0 tech, 4 non-tech) | |
| New 23WX-0232: Will Your Ethics Be Burned by Burnout? (Webinar) (23WX-0232)*Explore the effects of crisis and burnout on ethical decision-making *Define the stressors, pressures, and biases that can lead good people to make less than optimal choices *Discuss ways to offset the pressures, ways to reduce stress on ourselves and on our team, and ways to support our teams *Learn how to recognize when an individual or an organization is heading in the wrong direction and how to stop sliding down the slippery slope |
| 4/21/2023 | 1 - 3 p.m. | Online | 2 CPE (0 tech, 2 non-tech) | 2 Ethics |
| New 23WX-0118: IRS Penalties and Abatements (Webinar) (23WX-0118)*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 |
| 4/12/2023 | 9 - 11 a.m. | Online | 2 CPE (2 tech, 0 non-tech) | |
| 23WX-0205: Aligning Budgets to Strategy: The Key to Long-Term Profit (Webinar) (23WX-0205)*A Proper Practical Planning Process (P4) *The steps to planning *The results of strategic planning *Examples of budgets |
| 4/20/2023 | 8 - 10 a.m. | Online | 2 CPE (0 tech, 2 non-tech) | |
| New 23WX-0045: Tax Research: Fundamentals (Webinar) (23WX-0045)*Tax Code Composition *Source of Tax Code 1 - Laws *Source of Tax Code 2 - Administrative Interpretations *Source of Tax Code 3 - Case Law |
| 4/5/2023 | 2 - 3 p.m. | Online | 1 CPE (1 tech, 0 non-tech) | |
| 23WX-0244: QuickBooks ONLINE: Monthly Closeouts and Year-End Cleanups (Webinar) (23WX-0244)*The beginning steps to evaluate, close out and clean up QuickBooks Online files monthly and at year-end for accurate reporting and tax return preparation. *Learn why substantiating the numbers in QuickBooks Online on both the Profit & Loss Statement, as well as the Balance Sheet can ensure an accurate tax return that will stand up against an IRS audit. |
| 4/24/2023 | 9 - 11 a.m. | Online | 2 CPE (2 tech, 0 non-tech) | |
| 23WX-0056: Excel: Working with Text, Date & Time Functions & Formulas (Webinar) (23WX-0056)*Using Text functions to join and separate text entries *Inserting Text functions to work with imported data *Perform date and time calculations with the Date & Time functions |
| 4/6/2023 | 1 - 3 p.m. | Online | 2 CPE (0 tech, 2 non-tech) | |
| New 23WX-0283: Ethics: 10 Crucial Qualities of High Character CPAs (Webinar) (23WX-0283)*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 |
| 4/27/2023 | 1 - 3 p.m. | Online | 2 CPE (0 tech, 2 non-tech) | 2 Ethics |
| New 23WX-0010: Monthly Federal Tax Update: April 2023 (Webinar) (23WX-0010)*Current individual tax issues *Current business entity tax issues *Any current tax legislation occurring during the period *Other issues affecting the profession, including IRS procedure, current cases, payroll, and other federal tax issues |
| 4/3/2023 | 10 a.m. - 12 p.m. | Online | 2 CPE (2 tech, 0 non-tech) | |
| 22WX-3584: PowerPoint Fundamentals: Create Engaging Presentations (Webinar) (22WX-3584) *Presentation design best practices *Orientation to the PowerPoint features functions *Using templates, themes and slide layouts *Step-by-step guide to designing and creating a presentation *Adding graphics, photos and other objects *Preparing for the delivery of your presentation |
| 3/27/2023 | 8:30 - 10:30 a.m. | Online | 2 CPE (0 tech, 2 non-tech) | |
| 23WX-0307: Whistleblowers and the Law (Webinar) (23WX-0307)*Government incentives to turn professionals into informants. *What influences a fraudulent culture in a professional environment? *How misleading investigators can lead to federal prison. *Influence of pressures and crime. *C-Suite influences and leadership |
| 4/28/2023 | 11 a.m. - 1 p.m. | Online | 2 CPE (0 tech, 2 non-tech) | 2 Ethics |
| 23WX-0042: Power BI: Prepare Your Data Efficiently for Excel Analysis (Webinar) (23WX-0042)*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* This course is #2 in the Microsoft Power BI series of webinars.*To see suggested viewing order, go to http://cpe.cpacrossings.com/pdf/PowerBIWebinars2019-20 |
| 4/5/2023 | 8:30 - 10:30 a.m. | Online | 2 CPE (0 tech, 2 non-tech) | |
| 23WX-0261: The Aftermath of Government Investigations: Varsity Blues (Webinar) (23WX-0261)*Securities Laws and College Admissions Scandal *Undercover investigations *Prosecutors and Plea Agreements *Justice and Convictions *Cooperation Agreements *Costs of Contesting the Charge *Relevant Conduct and Sentencing |
| 4/25/2023 | 10:30 a.m. - 12:30 p.m. | Online | 2 CPE (0 tech, 2 non-tech) | 2 Ethics |
| 23WX-0088: New Board Member 101 (Webinar) (23WX-0088)*Implementing the right policies *Do's and Don'ts for Board Members *Keys for effective decision making *Avoiding financial pitfalls *Running an effective board meeting |
| 4/10/2023 | 12:30 - 2:30 p.m. | Online | 2 CPE (2 tech, 0 non-tech) | |
| 22WX-3598: Power BI: OLAP Formulas & More Time Intelligent Functions (Webinar) (22WX-3598)*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 |
| 3/28/2023 | 1 - 3 p.m. | Online | 2 CPE (0 tech, 2 non-tech) | |
| 23WX-0160: Blockchain Technology: What Every CPA Should Know (Webinar) (23WX-0160)*An explanation of what blockchain is *Review of the nomenclature associated with blockchain technology *Thorough review of the components of a blockchain application *Review of current and potential applications for blockchain and its impact on commerce *Potential impact on the CPA profession in accounting and auditing |
| 4/17/2023 | 9 - 11 a.m. | Online | 2 CPE (2 tech, 0 non-tech) | |
| 23WX-0024: Office 365 SharePoint Fundamentals (Webinar) (23WX-0024) *Orientation to SharePoint Online *Anatomy of a SharePoint site *How to create a SharePoint site *Understanding document libraries *Understanding custom lists *SharePoint and OneNote app integration *SharePoint and Teams app integration *Understanding site permissions *Introduction to site settings |
| 4/4/2023 | 3 - 5 p.m. | Online | 2 CPE (0 tech, 2 non-tech) | |
| 22WX-3611: Intro to Remaining "Most Common" Form 990 Schedules: D & G (Webinar) (22WX-3611)*Overview of what comprises a "fundraising event or sale" *Explanation of the low receipt thresholds by which Schedule G's Parts II (fundraising events and sales) and III (gaming) are invoked  *How Schedule G's Part II amplifies summary data inputted on Part VIII, Lines 1c, 8a and 8b *Review of what constitutes gaming activity *Noting the underlying three tax issues that gaming activities implicate: potential unrelated business income tax, unmet payroll tax if volunteer worker/contractor status is improperly claimed, and wagering excise taxes *Discussion of what makes a provider a "professional fundraiser" and what information filers are responsible to report in Schedule G's Part I related to their use *Explanation of the entirety of Schedule D "triggers" employed upon the 990's Core Form Part IV *Highlighting the common potholes Schedule D preparers face |
| 3/29/2023 | 1:30 - 4 p.m. | Online | 2.5 CPE (2.5 tech, 0 non-tech) | |
| New 22WX-3623: Endgame... Pandemic Impact on the Market Approach (Webinar) (22WX-3623)*Changes, if any, to performing the market approach as part of a business valuation *Impacts of COVID-19 on business valuation *What, when, and why of market approach considerations |
| 3/30/2023 | 1 - 3 p.m. | Online | 2 CPE (2 tech, 0 non-tech) | |
| 22WX-3610: Independence and Conflicts of Interest (Webinar) (22WX-3610)*AICPA Code of Conduct: Independence, Conflicts of Interest, *Case Study: Olympus *Case Study: Buca di Beppo |
| 3/29/2023 | 8 - 9 a.m. | Online | 1 CPE (1 tech, 0 non-tech) | 1 Ethics |
| 23WX-0146: Critical Thinking for Financial Professionals (Webinar) (23WX-0146)*Two Systems of Thinking -- System 1 and System 2 *How cognitive bias can cause you to make bad decisions *Anchoring *Availability *The Dunning-Kruger Effect *The Ikea Effect *The Rhyme as Reason Effect *Substitution *6 Tips for making better decisions
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| 4/14/2023 | 8 - 9 a.m. | Online | 1 CPE (0 tech, 1 non-tech) | |
| 23WX-0201: Power BI: Use PBI Desktop to Create Reports and Dashboards (Webinar) (23WX-0201)*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* This course is #8 in the Microsoft Power BI series of webinars.*To see suggested viewing order, go to http://cpe.cpacrossings.com/pdf/PowerBIWebinars2019-20 |
| 4/19/2023 | 11 a.m. - 3 p.m. | Online | 4 CPE (0 tech, 4 non-tech) | |
| New 22WX-3586: Walter Haig's SSARS Prep, Comp and Review Update (Webinar) (22WX-3586)*Analysis of the ''Preparation of Financial Statements'' standards as amended by SSARS 25 with detailed implementation guidance. *Analysis of the ''Compilation'' standards as amended by SSARS 25 with implementation guidance. *Analysis of the ''Review'' standards as amended by SSARS 25 with detailed implementation guidance. *Common mistakes made in SSARS engagements as identified in peer reviews and in litigation. |
| 3/27/2023 | 9 a.m. - 5 p.m. | Online | 8 CPE (8 tech, 0 non-tech) | |
| 22WX-3580: Long-Term Care Insurance: Make the Switch (Webinar) (22WX-3580)*The need to fund for long-term care in America *Client's attitudes and misconceptions *Innovative long-term care solutions and funding |
| 3/27/2023 | 10:30 - 11:30 a.m. | Online | 1 CPE (1 tech, 0 non-tech) | |
| 23WX-0038: Ethics: How to Attract and Keep the Best Clients (Webinar) (23WX-0038)*We'll do a deep dive into the four elements of accountability:*Keeping your promises *Considering the consequences of your actions *Taking responsibility for your mistakes *Correcting your mistakes *We'll also discuss the differences between good and bad clients. Hint: it's not just about how long it takes for you to get paid.We'll conclude with a Call to Action so that you can put a few of the lessons from this webinar into practice immediately. Even doing one of the items that Bruce suggests will enrich your accounting practice and your life. |
| 4/5/2023 | 9:30 - 10:30 a.m. | Online | 1 CPE (0 tech, 1 non-tech) | 1 Ethics |
| 23WX-0246: Tax Penalties and Penalty Abatement (Webinar) (23WX-0246)*The basics of tax penalties *How CPAs can assist their clients with seeking penalty abatement |
| 4/24/2023 | 8:30 - 10:30 a.m. | Online | 2 CPE (2 tech, 0 non-tech) | |
| New 23WX-0023: Monetize Your Knowledge as an Accounting Influencer (Webinar) (23WX-0023)*Step-by-step process to create a business plan and execute it *Monetize your skills and knowledge in the accounting channel |
| 4/4/2023 | 12 - 4 p.m. | Online | 4 CPE (1 tech, 3 non-tech) | |
| New 23WX-0289: The Impact of ESG Matters on Financial Reporting and Audits (Webinar) (23WX-0289)*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 |
| 4/27/2023 | 9:30 - 11:30 a.m. | Online | 2 CPE (2 tech, 0 non-tech) | |
| 22WX-3596: Legal Planning for Care Giving of Elderly/Disabled Clients (Webinar) (22WX-3596)*Review legal and care giving options that are available to individuals and their families for when the individual can no longer live alone and needs some assistance. *Review caring for the individual at home by family caregivers, outside agencies and other, including household employee and homeowner's insurance issues, family caregiver respite care and adult day care. *When care is no longer feasible in the home, we go through various living arrangement and financing options, including assisted living facilities, adult foster care homes and nursing homes and review how to protect family assets in such situations. |
| 3/28/2023 | 1 - 2 p.m. | Online | 1 CPE (1 tech, 0 non-tech) | |
| 23WX-0117: Excel: Feature Review in 100 minutes (Webinar) (23WX-0117)*Review of Excel's features and functions *Walk-through of Excel's ribbons *What the Excel features and functions can do for you |
| 4/12/2023 | 1 - 3 p.m. | Online | 2 CPE (0 tech, 2 non-tech) | |
| 23WX-0237: Ethics: 10 Essential Movies, TV Shows and Books for CPAs (Webinar) (23WX-0237)*You will receive summaries of some of the best movies, TV programs, and books for CPAs who want to take their businesses to a higher level of success. Some of the works we'll discuss are:*The Godfather *Aristotle's Nicomachean Ethics *Curb Your Enthusiasm *The Invention of Lying *...and many more! |
| 4/24/2023 | 3 - 4 p.m. | Online | 1 CPE (0 tech, 1 non-tech) | 1 Ethics |
| New 23WX-0109: Accounting for and Auditing Cryptocurrency & Digital Assets (Webinar) (23WX-0109)*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 |
| 4/12/2023 | 11 a.m. - 1 p.m. | Online | 2 CPE (2 tech, 0 non-tech) | |
| 23WX-0141: Transform Your Organization With Office 365 and Teams (Webinar) (23WX-0141) *Orientation to the Office 365 ecosystem *Strategic value of deploying Office 365 *Using the Teams app as the central hub for your online communications and collaboration *Setting up your file management system with SharePoint and OneDrive *Leveraging the Office 365 mobile apps to take your office on the road *Using the Planner app to track and manage team projects *Harnessing the Forms app to convert your forms to digitally fillable online forms *Orientation to the Office 365 Admin app *Lightning round review of all the Office 365 apps so that you will be aware of all that Office 365 has to offer *Tips and best practices for developing your Office 365 deployment strategy |
| 4/13/2023 | 8 a.m. - 4 p.m. | Online | 8 CPE (0 tech, 8 non-tech) | |
| New 23WX-0116: Ethics: Environmental, Social and Governance for Accountants (Webinar) (23WX-0116)*What is ESG? *Key Technology, Economic and Social Drivers of ESG *ESG Current Landscape *Issues in Shifting from Theory to Practice *COP26: Implications for the Accounting Profession *Technical Examples of ESG Reporting *The "S" in ESG: Social Metrics *The "G" in ESG: Governance Ethics *ESG as an Emerging Client Advisory Service *ESG Reporting Best Practices *ESG and Blockchain *Leading ESG Reporting Frameworks *ESG Certifications *Prominent ESG Software and Calculators *ESG Starter Strategy |
| 4/12/2023 | 9:30 - 11:30 a.m. | Online | 2 CPE (2 tech, 0 non-tech) | 2 Ethics |
| New 22WX-3637: Business Tax Update: Recent Developments (Webinar) (22WX-3637)*2021/22 legislation impacting business taxpayers *Extenders legislation update *Meals and entertainment expense reporting *Partnership and S Corporation update *Income and deductions |
| 3/31/2023 | 11:30 a.m. - 1:30 p.m. | Online | 2 CPE (2 tech, 0 non-tech) | |
| 23WX-0217: Sexual Harassment in Professional and Corporate Environments (Webinar) (23WX-0217)*Introduction: #MeToo and the Accounting Profession *Case: Barrett v. Forest Labs., Inc. *Ethics and Law: Two Different (Overlapping) Domains *Dealing with the Culture of an Organization *Case: Babbitt v. Koeppel Nissan, Inc. *Supplemental Case: Smith v. DeTar Hosp. LLC *Conclusion |
| 4/20/2023 | 9:30 - 10:30 a.m. | Online | 1 CPE (0 tech, 1 non-tech) | 1 Ethics |
| 22SS-0001: Surgent's Fiduciary Income Tax Returns: Form 1041 Workshop with Filled-in Forms (Self-Study) (22SS-0001)*Classifying receipts between "income" and "corpus" under the Uniform Principal and Income Act*Calculationof 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 CARES and Tax Relief Acts on trusts: NOL, 461(L) limitation suspension, 163(j) modifications, new employer credits*Comprehensive DNI case study, with principal (cost and FMV)and income reconciliation*Comprehensive trustand estate case studies, with filled-in forms |
| Self-Study | | Downloadable PDF | 16 CPE (16 tech, 0 non-tech) | |
| 22SS-0002: Surgent's Fiduciary Income Tax Returns: Form 1041 Workshop with Filled-in Forms (Self-Study) (22SS-0002)*Classifying receipts between "income" and "corpus" under the Uniform Principal and Income Act*Calculationof 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 CARES and Tax Relief Acts on trusts: NOL, 461(L) limitation suspension, 163(j) modifications, new employer credits*Comprehensive DNI case study, with principal (cost and FMV)and income reconciliation*Comprehensive trustand estate case studies, with filled-in forms |
| Self-Study | | On-Demand | 8 CPE (8 tech, 0 non-tech) | |
| 22SS-0003: Surgent's Form 1065 Boot Camp: Step-by-Step Preparation with Completed Forms (Self-Study) (22SS-0003)*Gain a thorough understanding of federal income tax laws for partnerships and LLCs, from formation to tax return preparation issues *Who files Form 1065, and who does not file Form 1065*Trade or Business income and expenses versus Separately Stated Items*The importance of Schedule M-1*Maintaining Capital Accounts*Partnership distributions -- current or liquidating, cash or property *How to allocate recourse and nonrecourse debt*Self-employment tax issues *Complete coverage of any new legislation enacted before presentation *Other developing issues and hot topics*Mastering two common tax forms, Depreciation (4562) and Sale of Assets (4797)*Partnership reporting oddities*Accurately preparing partnership returns and reconciling book income to taxable income |
| Self-Study | | Downloadable PDF | 8 CPE (8 tech, 0 non-tech) | |
| 22SS-0004: Surgent's Review of Form 709: Gift Tax Return (Self-Study) (22SS-0004)*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 spouses unused exemption (DSUE) |
| Self-Study | | Downloadable PDF | 2 CPE (2 tech, 0 non-tech) | |
| 22SS-0005: Surgent's Transitioning to the Accounting Profession (Self-Study) (22SS-0005)*The AICPA Code of Professional Conduct*The Conceptual 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 |
| 22SS-0006: Surgent's Introduction to the Audit Process and Risk Assessment (Self-Study) (22SS-0006)*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) | |
| 22SS-0007: Surgent's Fundamentals of Internal Controls (Self-Study) (22SS-0007)*Gaining an understanding of the evolution of internal controls *Components of the COSO Internal Control -- Integrated Framework*Approaches for documenting and evaluating the design and implementation of internal control over financial reporting*Critical elements of entity-level and transactional-level controls covering all assertions*Internal controls that are responsive to the risk of fraud*Case studies related to identifying deficiencies in internal control documentation |
| Self-Study | | On-Demand | 2 CPE (2 tech, 0 non-tech) | |
| 22SS-0008: Surgent's Performing Preparation, Compilation, Review and Engagements (Self-Study) (22SS-0008)*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) | |
| 22SS-0009: Surgent's A Practical Guide to Auditing Cash and Cash Equivalents (Self-Study) (22SS-0009)*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) | |
| 22SS-0010: Surgent's Auditing Property, Plant, & Equipment (Self-Study) (22SS-0010)*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) | |
| 22SS-0011: Surgent's Auditing Accounts Payable, Accrued Expenses and Debt (Self-Study) (22SS-0011)*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) | |
| 22SS-0012: Surgent's Audit Documentation Requirements (Self-Study) (22SS-0012)*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) | |
| 22SS-0013: Surgent's Auditing Accounts Receivable: An Overview (Self-Study) (22SS-0013)*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) | |
| 22SS-0014: Surgent's Performing Inventory Observations (Self-Study) (22SS-0014)*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) | |
| 22SS-0015: Surgent's Essentials Of Audit Sampling (Self-Study) (22SS-0015)*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) | |
| 22SS-0016: Surgent's Fraud Risk Assessment Basics (Self-Study) (22SS-0016)*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) | |
| 22SS-0017: Surgent's A Guide to Auditing Common Investments (Self-Study) (22SS-0017)*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) | |
| 22SS-0018: Surgent's Preparing and Reviewing Client Prepared Financial Statements (Self-Study) (22SS-0018)*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) | |
| 22SS-0019: Surgent's Compilations, Review, And Attestation Engagements (Self-Study) (22SS-0019)*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) | |
| 22SS-0020: Surgent's Performing Effective and Efficient Analytical Procedures (Self-Study) (22SS-0020)*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) | |
| 22SS-0021: Surgent's Effective Techniques for Auditing Contingencies and Going Concern (Self-Study) (22SS-0021)*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) | |
| 22SS-0022: Surgent's Testing Internal Control and Reporting Deficiencies (Self-Study) (22SS-0022)*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) | |
| 22SS-0023: Surgent's Accounting for and Auditing Inventory (Self-Study) (22SS-0023)*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) | |
| 22SS-0024: Surgent's Reviewing Audit Workpapers (Self-Study) (22SS-0024)*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) | |
| 22SS-0025: Surgent's Accounting and Auditing Revenue (Self-Study) (22SS-0025)*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) | |
| 22SS-0026: Surgent's Accounting for and Auditing Leases (Self-Study) (22SS-0026)*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) | |
| 22SS-0027: Surgent's Successful Communication (Self-Study) (22SS-0027)*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) | |
| 22SS-0028: Surgent's Accounting for and Auditing Complex Investments (Self-Study) (22SS-0028)*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) | |
| 22SS-0029: Surgent's Performing Effective Accounting Research (Self-Study) (22SS-0029)*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) | |
| 22SS-0030: Surgent's Audit Quality Update (Self-Study) (22SS-0030)*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) | |
| 22SS-0031: Surgent's Auditing Accounting Estimates (Self-Study) (22SS-0031)*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) | |
| 22SS-0032: Surgent's SAS 134 and Other Reporting Considerations (Self-Study) (22SS-0032)*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) | |
| 22SS-0033: Surgent's Management Fundamentals (Self-Study) (22SS-0033)*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) | |
| 22SS-0034: Surgent's Understanding and Testing General Information Technology Controls (Self-Study) (22SS-0034)*Defining GITC and application controls*Major categories of GITC*Understanding GITC*Testing GITC |
| Self-Study | | On-Demand | 2 CPE (2 tech, 0 non-tech) | |
| 22SS-0035: Surgent's Accounting Hot Topics (Self-Study) (22SS-0035)*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) | |
| 22SS-0036: Surgent's Lease Accounting: The Impact of Changing Standards on Both Lessors and Lessees (Self-Study) (22SS-0036)*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) | |
| 22SS-0037: Surgent's Current Issues in Accounting and Auditing: An Annual Update (Self-Study) (22SS-0037)*Recently issued FASB Accounting Standards Updates and PCC activity*Leases -- Topic 842*Impairment -- Topic 326*Lessons learned from the adoption of Topic 606*Other items on the FASB's Technical Agenda*Recently issued SASs and other AICPA and PCAOB activity*SSARS No. 21, Clarification and Recodification, and other recently issued SSARS*Peer review and other audit quality issues*Other important A&A practice matters |
| Self-Study | | Downloadable PDF | 4 CPE (4 tech, 0 non-tech) | |
| 22SS-0038: Surgent's Current Issues in Accounting and Auditing: An Annual Update (Self-Study) (22SS-0038)*Recently issued FASB Accounting Standards Updates and PCC activity*Leases -- Topic 842*Impairment -- Topic 326*Lessons learned from the adoption of Topic 606*Other items on the FASB's Technical Agenda*Recently issued SASs and other AICPA and PCAOB activity*SSARS No. 21, Clarification and Recodification, and other recently issued SSARS*Peer review and other audit quality issues*Other important A&A practice matters |
| Self-Study | | On-Demand | 4 CPE (4 tech, 0 non-tech) | |
| 22SS-0039: Surgent's Financial Reporting Update for Tax Practitioners (Self-Study) (22SS-0039)*ASC 740 considerations related to the CARES Act*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*SSARS No. 21, Clarification and Recodification, and other recently issued and proposed SSARS |
| Self-Study | | Downloadable PDF | 8 CPE (8 tech, 0 non-tech) | |
| 22SS-0040: Surgent's Financial Reporting Update for Tax Practitioners (Self-Study) (22SS-0040)*ASC 740 considerations related to the CARES Act*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*SSARS No. 21, Clarification and Recodification, and other recently issued and proposed SSARS |
| Self-Study | | On-Demand | 8 CPE (8 tech, 0 non-tech) | |
| 22SS-0041: Surgent's Accounting Changes and Error Corrections (Self-Study) (22SS-0041)*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) | |
| 22SS-0042: Surgent's Annual Accounting and Auditing Update (Self-Study) (22SS-0042)*Recently issued FASB Accounting Standards Updates, PCC Update and items on the FASB's Technical Agenda*Leases -- Topic 842*Financial accounting and reporting considerations related to Going Concern*Recently issued SASs and other AICPA activity*SSARS No. 21, Clarification and Recodification and other recently issued SSARS*Peer review and other audit quality issues*Other important A&A practice matters |
| Self-Study | | Downloadable PDF | 8 CPE (8 tech, 0 non-tech) | |
| 22SS-0043: Surgent's Annual Accounting and Auditing Update (Self-Study) (22SS-0043)*Recently issued FASB Accounting Standards Updates, PCC Update and items on the FASB's Technical Agenda*Leases -- Topic 842*Financial accounting and reporting considerations related to Going Concern*Recently issued SASs and other AICPA activity*SSARS No. 21, Clarification and Recodification and other recently issued SSARS*Peer review and other audit quality issues*Other important A&A practice matters |
| Self-Study | | On-Demand | 8 CPE (8 tech, 0 non-tech) | |
| 22SS-0044: Surgent's Limited Liability Companies: Losses, Liquidations, Terminations, Continuations, and Sales (Self-Study) (22SS-0044)*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*Tax Cuts and Jobs Act of 2017 partnership and LLC provisions,including latest updates on Section 199A as it shakes itself out |
| Self-Study | | Downloadable PDF | 4 CPE (4 tech, 0 non-tech) | |
| 22SS-0045: Surgent's Advanced Critical Tax Issues for Limited Liability Companies and Partnerships (Self-Study) (22SS-0045)*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*Section 199A, technical termination of partnership repealed, other issues under 2017 Act, including final regulations, which answer some of the questions not addressed by Section 199A itself*Override of some provisions of TCJA by the CARES Act |
| Self-Study | | Downloadable PDF | 10 CPE (10 tech, 0 non-tech) | |
| 22SS-0046: Surgent's Advanced Critical Tax Issues for S Corporations (Self-Study) (22SS-0046)*The Tax Cuts and Jobs Act of 2017 and summaries of the relevant provisions of the various stimulus acts*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*Use of redemptions: still some advantages*Planning for the liquidation of an S Corporation*Tax issues for family ownership of S Corporation stock*Impact of the tax on net investment income on sales of S Corporation 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 Corporation shareholders, including buy-sell agreements, QSubs, ESBTs, and uses of life insurance*Built-in gains: the 5-year recognition period*S Corporation 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) | |
| 22SS-0047: Surgent's Annual Accounting Update (Self-Study) (22SS-0047)*Private Company Standard Setting activities*FASB Accounting Standards Updates*Revenue recognition*Leases*Impairment accounting |
| Self-Study | | Downloadable PDF | 4 CPE (4 tech, 0 non-tech) | |
| 22SS-0048: Surgent's Accounting for Guarantees (Self-Study) (22SS-0048)*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) | |
| 22SS-0049: Surgent's Going Concern Considerations in the COVID-19 Environment (Self-Study) (22SS-0049)*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) | |
| 22SS-0050: Surgent's Going Concern Accounting and Reporting Considerations in the COVID-19 Environment (Self-Study) (22SS-0050)*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) | |
| 22SS-0051: Surgent's AICPA Update (Self-Study) (22SS-0051)*New SAS Nos. 134-140 which will be effective for December 31, 2021 engagements*SSARS No. 21, Clarification and Recodification, and other recent ARSC Updates*Proposed ASB activities and other auditing matters on the radar |
| Self-Study | | Downloadable PDF | 2 CPE (2 tech, 0 non-tech) | |
| 22SS-0052: Surgent's Section 199A: Applications and Challenges (Self-Study) (22SS-0052)*Latest guidance issued by the IRS, including relevant regulations, rulings, or administrative announcements*Choosing to aggregate multiple trades or businesses into a single trade or business*Calculating qualified business income (QBI)*Identifying specified service trades or businesses*Taxable income limits on specified service trade or businesses*Maximizing the 20% deduction for pass-through entities and Schedule Cs*Proper treatment of REIT, PTP, and cooperative income*Rental activities as a trade or business and the rental safe harbor election*Preparing Forms 8995 and 8995-A |
| Self-Study | | Downloadable PDF | 4 CPE (4 tech, 0 non-tech) | |
| 22SS-0053: Surgent's Mastering Accounting for Income Taxes (Self-Study) (22SS-0053)*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) | |
| 22SS-0054: Surgent's Mastering Accounting for Income Taxes (Self-Study) (22SS-0054)*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) | |
| 22SS-0055: Surgent's Auditing Not-for-Profit Entities: Superior Skills for an Effective and Efficient Audit (Self-Study) (22SS-0055)*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) | |
| 22SS-0056: Surgent's Auditing Not-for-Profit Entities: Superior Skills for an Effective and Efficient Audit (Self-Study) (22SS-0056)*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) | |
| 22SS-0057: Surgent's Accounting Principle Changes (Self-Study) (22SS-0057)*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) | |
| 22SS-0058: Surgent's Advanced Partnership/LLC Workshop: How to Do Optional Step-Up in Basis Under Section 754 and Related Provisions (Self-Study) (22SS-0058)*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*Identifying the changes to partnership tax law effected by the Tax Cuts and Jobs Act of 2017 |
| Self-Study | | Downloadable PDF | 8 CPE (8 tech, 0 non-tech) | |
| 22SS-0059: Surgent's Annual Auditing Update (Self-Study) (22SS-0059)*Recently issued SASs*SSARS No. 21, Clarification and Recodification and subsequently issued SSARS*Other ARSC activities related to compilations and reviews*Recently issued updates to the AICPA's attestation standards |
| Self-Study | | Downloadable PDF | 4 CPE (4 tech, 0 non-tech) | |
| 22SS-0060: Surgent's Business Combinations: U.S. GAAP vs. IFRS (Self-Study) (22SS-0060)*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) | |
| 22SS-0061: Surgent's S Corporation, Partnership and LLC Tax Update (Self-Study) (22SS-0061)*A newsupplement discusses major provisions of the Build Back Better Act as introduced by the House Ways and Means Committee in September 2021*Majorproposals from Senate Finance Committee Chairman Rob Wyden's Pass-Through Reform Discussion Draft*The CARES Act, FFCRA, CAA 2021 and ARPA COVID-19-related provisions, including employer credits, SBA loans, RRF grants, and expanded leave programs*Updated guidance on partnership tax basis capital account reporting requirements*Continued, updated guidance on the impact of the TCJA on S Corporations and partnership entities*Detailed review of section 465 at-risk and section 469 passive activity loss limitation rules*Partnership Audits*Impact of the net investment income tax on the owners of pass-through entities *Sections 163(j) and 461*A review of the key cases, rulings, and tax law changes affecting S Corporations, partnerships, limited liability companies, and limited liability partnerships*Any late-breaking tax legislation |
| Self-Study | | Downloadable PDF | 4 CPE (4 tech, 0 non-tech) | |
| 22SS-0062: Surgent's S Corporation, Partnership and LLC Tax Update (Self-Study) (22SS-0062)*Anew supplement discussing major provisions of The Build Back Better Act, as well as key provisions of the Infrastructure Investment and Jobs Act*Key provisions of Senate Finance Committee Chairman Rob Wyden's Pass-Through Reform Discussion Draft*The CARES Act, FFCRA, CAA 2021 and ARPA COVID-19-related provisions, including employer credits, SBA loans, RRF grants, and expanded leave programs*Updated guidance on partnership tax basis capital account reporting requirements*Continued, updated guidance on the impact of the TCJA on S Corporations and partnership entities*Detailed review of section 465 at-risk and section 469 passive activity loss limitation rules*Partnership Audits*Impact of the net investment income tax on the owners of pass-through entities *Sections 163(j) and 461*A review of the key cases, rulings, and tax law changes affecting S Corporations, partnerships, limited liability companies, and limited liability partnerships*Any late-breaking tax legislation |
| Self-Study | | Downloadable PDF | 4 CPE (4 tech, 0 non-tech) | |
| 22SS-0063: The Best S Corporation, Limited Liability and Partnership Update Course by Surgent (Self-Study) (22SS-0063)*Anew supplement discussing major provisions of The Build Back Better Act, as well as key provisions of the Infrastructure Investment and Jobs Act*Key provisions of Senate Finance Committee Chairman Rob Wyden's Pass-Through Reform Discussion Draft*The CARES Act, FFCRA, CAA 2021 and ARPA COVID-19-related provisions, including employer credits, SBA loans, RRF grants, and expanded leave programs*Updated guidance on partnership tax basis capital account reporting requirements*Continued, updated guidance on the impact of the TCJA on S Corporations and partnership entities*New proposed regulations regarding the centralized audit regime*Selected Practice and Reporting Issues: What's new?*A review of recent cases, rulings, and tax law changes affecting S Corporations, partnerships, limited liability companies, and limited liability partnerships*Choice of entity issues, with a preview of the potential impacts of the Biden administration's proposed Made in America tax plan*An overview of the state tax issues related to remote work during the COVID-19 pandemic*Employee vs independent contractor considerations that companies should be aware of*Detailed review of Section 465 at-risk and Section 469 passive activity loss limitation rules*Impact of the CARES Act on Section Section 163(j) and 461(l)*Impact of the net investment income tax on the owners of pass-through entities*Any late-breaking tax legislation*Review of the most important business tax cases, revenue rulings, PLRs, etc. |
| Self-Study | | Downloadable PDF | 12 CPE (12 tech, 0 non-tech) | |
| 22SS-0064: The Best S Corporation, Limited Liability and Partnership Update Course by Surgent (Self-Study) (22SS-0064)*Anew supplement discussing major provisions of The Build Back Better Act, as well as key provisions of the Infrastructure Investment and Jobs Act*Key provisions of Senate Finance Committee Chairman Rob Wyden's Pass-Through Reform Discussion Draft*The CARES Act, FFCRA, CAA 2021 and ARPA COVID-19-related provisions, including employer credits, SBA loans, RRF grants, and expanded leave programs*Updated guidance on partnership tax basis capital account reporting requirements*Continued, updated guidance on the impact of the TCJA on S Corporations and partnership entities*New proposed regulations regarding the centralized audit regime*Selected Practice and Reporting Issues: What's new?*A review of recent cases, rulings, and tax law changes affecting S Corporations, partnerships, limited liability companies, and limited liability partnerships*Choice of entity issues, with a preview of the potential impacts of the Biden administration's proposed Made in America tax plan*An overview of the state tax issues related to remote work during the COVID-19 pandemic*Employee vs independent contractor considerations that companies should be aware of*Detailed review of Section 465 at-risk and Section 469 passive activity loss limitation rules*Impact of the CARES Act on Section Section 163(j) and 461(l)*Impact of the net investment income tax on the owners of pass-through entities*Any late-breaking tax legislation*Review of the most important business tax cases, revenue rulings, PLRs, etc. |
| Self-Study | | On-Demand | 8 CPE (8 tech, 0 non-tech) | |
| 22SS-0065: Surgent's Business Development for Accounting and Other Professionals (Self-Study) (22SS-0065)*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) | |
| 22SS-0066: Surgent's Federal Tax Update (Self-Study) (22SS-0066)*Anew supplement discussing major provisions of The Build Back Better Act as passed by the House of Representatives in November 2021, as well as key provisions of the Infrastructure Investment and Jobs Act signed into law in November 2021*Equity awards and compensation*ARPA and Consolidated Appropriations Act of 2021 provisions related to expanded child and family tax credits, RRF grants, FFCRA credits, and year-end tax extenders*SBA PPPForgiveness and EIDL loans*The CARES Act changes to Section 163(j), Section 461(I), and NOL rules*Economic Impact Payments and the Recovery Rebate Credit*Continuing coverage of tax reform implications related to both individuals and businesses*How the Code affects tax planning for individuals and businesses*Other late-breaking tax law changes |
| Self-Study | | Downloadable PDF | 4 CPE (4 tech, 0 non-tech) | |
| 22SS-0068: The Best Federal Tax Update Course by Surgent (Self-Study) (22SS-0068)*A new supplement discussing major provisions of The Build Back Better Act, as well as key provisions of the Infrastructure Investment and Jobs Act*Equity awards and compensation*ARPA and Consolidated Appropriations Act of 2021 provisions related to expanded child and family tax credits, RRF grants, FFCRA credits, and year-end tax extenders*SBA PPP Forgiveness and EIDL loans*The CARES Act changes to Section 163(j), Section 461(I), and NOL rules*Economic Impact Payments and the Recovery Rebate Credit*Donor Advised Funds*Is the "Employee vs Independent Contractor" conundrum about to explode?*A comprehensive overview of Cryptocurrency, including important tax considerations*Detailed review of Loss Limitation Rules*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*The latest issues related to any other late-breaking tax law changes |
| Self-Study | | Downloadable PDF | 16 CPE (16 tech, 0 non-tech) | |
| 22SS-0069: The Best Federal Tax Update Course by Surgent (Self-Study) (22SS-0069)*A new supplement discussing major provisions of The Build Back Better Act, as well as key provisions of the Infrastructure Investment and Jobs Act*Equity awards and compensation*ARPA and Consolidated Appropriations Act of 2021 provisions related to expanded child and family tax credits, RRF grants, FFCRA credits, and year-end tax extenders*SBA PPP Forgiveness and EIDL loans*The CARES Act changes to Section 163(j), Section 461(I), and NOL rules*Economic Impact Payments and the Recovery Rebate Credit*Donor Advised Funds*Is the "Employee vs Independent Contractor" conundrum about to explode?*A comprehensive overview of Cryptocurrency, including important tax considerations*Detailed review of Loss Limitation Rules*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*The latest issues related to any other late-breaking tax law changes |
| Self-Study | | On-Demand | 8 CPE (8 tech, 0 non-tech) | |
| 22SS-0070: Surgent's Individual Income Tax Update (Self-Study) (22SS-0070)*Anew supplement discussing major provisions of The Build Back Better Act, as well as key provisions of the Infrastructure Investment and Jobs Act*The CARES Act and FFCRA, including expanded leave programs and offsettingemployer credits*Select ARPA and Consolidated Appropriations Act of 2021 provisions*Expanded child tax credit, child and dependent care credit, and earned income tax credit provisions under ARPA*Economic Impact Payments and the Recovery Rebate Credit*Donor Advised Funds*Detailed review of Loss Limitation Rules*Employee vs. Independent Contractor classification considerations*The latest issues related to any other late-breaking tax law changes |
| Self-Study | | Downloadable PDF | 4 CPE (4 tech, 0 non-tech) | |
| 22SS-0071: The Best Individual Income Tax Update Course by Surgent (Self-Study) (22SS-0071)*Anew supplement discussing major provisions of The Build Back Better Act, as well as key provisions of the Infrastructure Investment and Jobs Act*The CARES Act and FFCRA, including expanded leave programs and offsettingemployer credits*ARPA and Consolidated Appropriations Act of 2021 provisions related to PPP Forgiveness loans, RRF grants, FFCRA credits, and year-end tax extenders*Expanded child tax credit, child and dependent care credit, and earned income tax credit provisions under ARPA*Economic Impact Payments and the Recovery Rebate Credit*Donor Advised Funds*Detailed review of Loss Limitation Rules*Employee vs. Independent Contractor classification considerations*A comprehensive overview of Cryptocurrency, including important tax considerations*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*The latest issues related to any other late-breaking tax law changes |
| Self-Study | | Downloadable PDF | 12 CPE (12 tech, 0 non-tech) | |
| 22SS-0072: The Best Individual Income Tax Update Course by Surgent (Self-Study) (22SS-0072)*Anew supplement discussing major provisions of The Build Back Better Act, as well as key provisions of the Infrastructure Investment and Jobs Act*The CARES Act and FFCRA, including expanded leave programs and offsettingemployer credits*ARPA and Consolidated Appropriations Act of 2021 provisions related to PPP Forgiveness loans, RRF grants, FFCRA credits, and year-end tax extenders*Expanded child tax credit, child and dependent care credit, and earned income tax credit provisions under ARPA*Economic Impact Payments and the Recovery Rebate Credit*Donor Advised Funds*Detailed review of Loss Limitation Rules*Employee vs. Independent Contractor classification considerations*A comprehensive overview of Cryptocurrency, including important tax considerations*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*The latest issues related to any other late-breaking tax law changes |
| Self-Study | | On-Demand | 8 CPE (8 tech, 0 non-tech) | |
| 22SS-0073: Surgent's Bankruptcy Basics: Understanding the Reorganization and Liquidation Process in These Uncertain Economic Times (Self-Study) (22SS-0073)*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) | |
| 22SS-0074: Surgent's Bank Relationships in the COVID Era (Self-Study) (22SS-0074)*How banks make loan decisions, the old and the new ways*Predicting bank rates and other changes*Bank legislation and the effects on banks*Bank portfolio quality*Changing in bank operations due to COVID-19 |
| Self-Study | | On-Demand | 1 CPE (1 tech, 0 non-tech) | |
| 22SS-0075: Surgent's Top Business Tax Planning Strategies (Self-Study) (22SS-0075)*Applying for PPP loan forgiveness*Utilizing the Employee Retention Tax Credit (ERTC) in 2021*The interaction of PPP loan forgiveness and the ERTC*Sick leave and family leave credits for businesses and self-employed individuals*Tax treatment of federal unemployment benefits*Restaurant Revitalization grants*Economic Injury Disaster loans*Increase in exclusion for employer-provided dependent care assistance |
| Self-Study | | On-Demand | 2 CPE (2 tech, 0 non-tech) | |
| 22SS-0076: Surgent's Key Partnership and S Corporation Tax Planning Strategies (Self-Study) (22SS-0076)*New Tax Basis Capital Account reporting requirements*Recent COVID-19 legislation, including the FFCRA, CARES Act, CAA 2021, and ARPA, with an emphasis on provisions relevant to passthrough entities*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 |
| Self-Study | | Downloadable PDF | 4 CPE (4 tech, 0 non-tech) | |
| 22SS-0077: Surgent's Basics of the Valuation of a Closely Held Business (Self-Study) (22SS-0077)*When a valuation in a closely held business would be needed*Governing bodies, training, and certifications in the profession*Standards and premises of value*The basic approaches and methodologies used to value a business: income, market, and asset approaches*Rules of thumb/industry valuation multiples: usefulness and limitations*Discounts for lack of control and marketability*The COVID-19 pandemic's impact on business valuation*Common mistakes found in the application of business valuation approaches*How the accountant can help during and after the valuation process |
| Self-Study | | On-Demand | 4 CPE (4 tech, 0 non-tech) | |
| 22SS-0078: Surgent's Microsoft Excel 365/Excel 2019: Creating and Formatting Charts (Self-Study) (22SS-0078)*Chart elements*Selecting an embedded Pie chart using Recommended Charts and selecting formatting options for the chart*Selecting a Clustered Column chart using the Quick Analysis feature and selecting formatting options for the chart*Recognizing how to preview and print charts*Methods to change the chart type and subtype*Applying a predefined chart layout and chart style*Adding, selecting, and formatting individual chart elements*Methods to add and remove data and change data orientation*Selecting Line with Markers, Stacked Area, Exploded 3-D Pie, Pie of Pie, and Clustered Column-Line on Secondary Axis, Map, Treemap, Sunburst, and Waterfall charts and identifying ways to format the charts*Recognizing a Sparklines chart and identifying formatting options for the chart*Identifying 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) | |
| 22SS-0079: Surgent's The Post COVID-19 Business: Financial and Operational Lessons Learned (Self-Study) (22SS-0079)*How to conduct a review of what worked and what didn't work*Recognize the need for agility and how to achieve it*The need for better liquidity management*Review both customers and the supply chain*Take another look at risk management*How have employee relations shifted?*Managing working from home |
| Self-Study | | On-Demand | 1 CPE (1 tech, 0 non-tech) | |
| 22SS-0080: Surgent's Comparing and Contrasting Retirement Plans for Small- and Medium-Sized Businesses (Self-Study) (22SS-0080)*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*New for 2020! Establishing a plan after the tax year end*New for 2020! Changes to Safe Harbor 401(k) plans*New for 2021! Pooled employer plans |
| Self-Study | | On-Demand | 2 CPE (2 tech, 0 non-tech) | |
| 22SS-0081: Surgent's Understanding Cryptocurrency (Self-Study) (22SS-0081)*Introduction to cryptocurrency and key terms *Chronology of cryptocurrency *Virtual currency taxation *Information on any updated guidance |
| Self-Study | | On-Demand | 1 CPE (1 tech, 0 non-tech) | |
| 22SS-0083: Surgent's Choosing the Right Business Entity (Self-Study) (22SS-0083)*Why businesses operate as C Corporations*Why businesses operate as pass-through entities*Converting to a C Corporation in 2021*How and why to adopt S Corporation status*Circumstances that impact entity selection |
| Self-Study | | On-Demand | 2 CPE (2 tech, 0 non-tech) | |
| 22SS-0084: Surgent's Microsoft Excel 2016: Creating and Formatting Charts (Self-Study) (22SS-0084)*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) | |
| 22SS-0085: Surgent's Winning the Fraud Battle in the 21st Century: Prevention and Detection (Self-Study) (22SS-0085)*Fraud's cost -- ACFE's Report to the Nations; Ancillary costs*Current economy -- Microeconomics; Analyses*COSO's Internal Control Framework -- Principle #1 -- Integrity/Ethics; Principle #8 -- Fraud Risk Assessment; Errors & Irregularities -- Does the auditor determine if fraud occurs?*Power of morale -- Shrink the fraud triangle; Motivation*Deviant workplace behavior*Historic schemes*Why good folks go bad -- What studies indicate; Five interesting findings; Red flags*Combating fraud with controls*Fraud prevention checklists*The Dark Web |
| Self-Study | | Downloadable PDF | 8 CPE (8 tech, 0 non-tech) | |
| 22SS-0086: Surgent's The Most Critical Challenges in Governmental Accounting Today (Self-Study) (22SS-0086)*Lessons learned (and lessons remaining) from the implementation of GASB No. 84, Fiduciary Activities*How governments can prepare for and implement GASB No. 87, Leases*Additional recently issued GASB standards |
| Self-Study | | Downloadable PDF | 4 CPE (4 tech, 0 non-tech) | |
| 22SS-0087: Surgent's The Most Critical Challenges in Governmental Accounting Today (Self-Study) (22SS-0087)*Lessons learned (and lessons remaining) from the implementation of GASB No. 84, Fiduciary Activities*How governments can prepare for and implement GASB No. 87, Leases*Additional recently issued GASB standards |
| Self-Study | | On-Demand | 4 CPE (4 tech, 0 non-tech) | |
| 22SS-0088: Surgent's The Complete Guide to Liquidation of Business Entities (Self-Study) (22SS-0088)*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 |
| Self-Study | | Downloadable PDF | 12 CPE (12 tech, 0 non-tech) | |
| 22SS-0089: Surgent's The Complete Guide to Payroll Taxes and 1099 Issues (Self-Study) (22SS-0089)*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, SS-8, and Form 940*Understanding payroll tax responsibilities in the gig economy |
| Self-Study | | Downloadable PDF | 16 CPE (16 tech, 0 non-tech) | |
| 22SS-0090: Surgent's The Complete Guide to Payroll Taxes and 1099 Issues (Self-Study) (22SS-0090)*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*The CARES Act and employer responsibilities for Form 941*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, SS-8, and Form 940*Understanding payroll tax responsibilities in the gig economy |
| Self-Study | | On-Demand | 8 CPE (8 tech, 0 non-tech) | |
| 22SS-0091: Surgent's A Complete Guide to the Yellow Book (Self-Study) (22SS-0091)*When is the auditor required to follow the Yellow Book (a.k.a., 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) | |
| 22SS-0092: Surgent's A Complete Guide to the Yellow Book (Self-Study) (22SS-0092)*When is the auditor required to follow the Yellow Book (a.k.a., 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) | |
| 22SS-0093: Surgent's Non-GAAP Financial Statement Options: Cash, Modified Cash and Tax Basis (Self-Study) (22SS-0093)*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 new special purpose framework -- FRF for SMEs |
| Self-Study | | Downloadable PDF | 4 CPE (4 tech, 0 non-tech) | |
| 22SS-0094: Surgent's The Most Critical Challenges in Not-for-Profit Accounting Today (Self-Study) (22SS-0094)*Preparing for the implementation of the new requirements related to contributions of nonfinancial 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) | |
| 22SS-0095: Surgent's The Most Critical Challenges in Not-for-Profit Accounting Today (Self-Study) (22SS-0095)*Lessons learned from the implementation of ASU No. 2018-08 regarding grants, contracts, and contributions *Preparing for the implementation of the new requirements related to gifts-in-kind *Developing a deeper understanding of the requirements in FASB ASC 842, Leases, and how not-for-profit entities will implement the standard |
| Self-Study | | On-Demand | 4 CPE (4 tech, 0 non-tech) | |
| 22SS-0096: Surgent's Controllership Skills Update: Budgeting, Forecasting and Big Data (Self-Study) (22SS-0096)*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 strategic measurements-Strategies vs. non-strategies*Expanding the Budgeting Framework: -Quarterly and rolling forecasts-Mission-based budgeting-Zero-based budgeting-Post-completion evaluations-Contingency planning-Identifying improvements*Big Data: -Definition-Challenges-Goals-Current uses/examples-Sources of information*Analytical Tools: -Ratio analysis-Benchmarking-Pareto analysis-What If analysis-Trend analysis-Regression-Simulation |
| Self-Study | | On-Demand | 2 CPE (1 tech, 1 non-tech) | |
| 22SS-0097: Surgent's Construction Contractors: Critical Accounting, Auditing and Tax Issues (Self-Study) (22SS-0097)*Overall landscape of the construction industry, including the impact of COVID-19 on 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 *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) | |
| 22SS-0098: Surgent's Controllership Skills Update: Risk Management (Self-Study) (22SS-0098)*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) | |
| 22SS-0099: Surgent's Capital Planning in Light of COVID-19 (Self-Study) (22SS-0099)*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) | |
| 22SS-0100: Surgent's New Rules Regarding the Calculation and Tax Reporting of a Partner's Basis and Capital Account (Self-Study) (22SS-0100)*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*How to compute a partner's initial tax capital account for 2020*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 2020 for a partnership that did not use the tax basis method in 2019*Beginning capital account for partnerships and partners already reporting on the tax basis |
| Self-Study | | On-Demand | 2 CPE (2 tech, 0 non-tech) | |
| 22SS-0101: Surgent's Compilations, Reviews and Preparations: Engagement Performance and Annual Update (Self-Study) (22SS-0101)*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*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*Going concern reporting implications on SSARS engagements due to COVID-19 and other issues |
| Self-Study | | Downloadable PDF | 8 CPE (8 tech, 0 non-tech) | |
| 22SS-0102: Surgent's Compilations, Reviews and Preparations: Engagement Performance and Annual Update (Self-Study) (22SS-0102)*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*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*Going concern reporting implications on SSARS engagements due to COVID-19 and other issues |
| Self-Study | | On-Demand | 8 CPE (8 tech, 0 non-tech) | |
| 22SS-0103: Surgent'S Corporate Bankruptcy Basics: Understanding the Reorganization and Liquidation Process (Self-Study) (22SS-0103)*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) | |
| 22SS-0104: Surgent's Crowdfunding: A General Overview (Self-Study) (22SS-0104)*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) | |
| 22SS-0105: Surgent's Compilation and Review Overview (Self-Study) (22SS-0105)*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) | |
| 22SS-0106: Surgent's Guide and Update to Compilations, Reviews and Preparations (Self-Study) (22SS-0106)*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 | | Downloadable PDF | 4 CPE (4 tech, 0 non-tech) | |
| 22SS-0107: Surgent's Guide and Update to Compilations, Reviews and Preparations (Self-Study) (22SS-0107)*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) | |
| 22SS-0108: Surgent's Bankruptcy Basics: Understanding the Consumer Bankruptcy Process (Self-Study) (22SS-0108)*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) | |
| 22SS-0109: Surgent's Guide to Calculating S Corporation Stock Basis and Creating and Maintaining Basis Worksheets (Self-Study) (22SS-0109)*The requirement to attach a basis schedule to the Form 1040 for an S Corporation shareholder claiming a loss*How to determine S Corporation shareholder stock and loan basis*The positive and negative basis adjustments S Corporation shareholders make and the order in which they are made*The election to reduce basis by deductible losses and expenses before reducing basis by nondeductible expenses*Shareholder loan basis rules |
| Self-Study | | On-Demand | 2 CPE (2 tech, 0 non-tech) | |
| 22SS-0110: Surgent's Construction Contractors: Accounting and Financial Reporting Issues (Self-Study) (22SS-0110)*Overall landscape of the construction industry, including the impact of COVID-19 on 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) | |
| 22SS-0111: Surgent's Construction Contractors: Accounting and Financial Reporting Issues (Self-Study) (22SS-0111)*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) | |
| 22SS-0112: Surgent's Data Analytics Readiness Series: Visualizations and Reporting (Self-Study) (22SS-0112)*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) | |
| 22SS-0113: Surgent's Dynamic Array Formulas and Other New Excel Functions (Self-Study) (22SS-0113)*Overview of new functions*Dynamic arrays*Text functions*Joining text |
| Self-Study | | Downloadable PDF | 1 CPE (0 tech, 1 non-tech) | |
| 22SS-0114: Surgent's Data Analytics Readiness Series: Data Extraction and Data Sources (Self-Study) (22SS-0114)*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) | |
| 22SS-0115: Surgent's Data Analytics Readiness Series: Data Preparation Using Get and Transform (Self-Study) (22SS-0115)*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) | |
| 22SS-0116: Surgent's Data Analytics Readiness Series: Formulas, Named Ranges and Formula Auditing (Self-Study) (22SS-0116)*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) | |
| 22SS-0117: Surgent's Data Analytics Readiness Series: Excel Tables (Self-Study) (22SS-0117)*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) | |
| 22SS-0118: Surgent's Data Analytics Readiness Series: PivotTables (Self-Study) (22SS-0118)*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) | |
| 22SS-0119: Surgent's Data Analytics Readiness Series: Data Modeling (Self-Study) (22SS-0119)*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) | |
| 22SS-0120: Surgent's Data Analytics Readiness Series: Calculated Columns and Dimensions (Self-Study) (22SS-0120)*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) | |
| 22SS-0121: Surgent's Data Analytics Readiness Series: Advanced Formulas- Array Formulas and DAX Formulas (Self-Study) (22SS-0121)*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) | |
| 22SS-0122: Surgent's Data Analytics Readiness Series: Artificial Intelligence- Basic Concepts in Excel (Self-Study) (22SS-0122)*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) | |
| 22SS-0123: Surgent's Debt Accounting Update: Applying ASU 2020-06 and Other Challenges in Accounting for Debt (Self-Study) (22SS-0123)*The existing accounting models for convertible debt*What changes in accounting for convertible debt with the issuance of ASU No. 2020-06*Debt classification issues*Accounting for amendments to debt agreements |
| Self-Study | | On-Demand | 1 CPE (1 tech, 0 non-tech) | |
| 22SS-0124: Surgent's Establishing State Residency and Saving Your Clients Money (Self-Study) (22SS-0124)*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) | |
| 22SS-0125: Surgent's Depreciation Rules for Bonus and Section 179 Expensing (Self-Study) (22SS-0125)*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) | |
| 22SS-0126: Surgent's Fraud Basics: Protecting the Company Till (Self-Study) (22SS-0126)*Fraud's cost: ACFE's Report to the Nations; Ancillary costs *Current economy: Microeconomics; Analyses *COSO's Internal Control Framework: Principle #1 - Integrity/Ethics; Principle #8 - Fraud Risk Assessment *Power of morale: Shrink the fraud triangle; Motivation *Why good folks go bad: What studies indicate; Five interesting findings; Red flags |
| Self-Study | | Downloadable PDF | 4 CPE (4 tech, 0 non-tech) | |
| 22SS-0127: Surgent's Fraud Basics: Protecting the Company Till (Self-Study) (22SS-0127)*Fraud's cost: ACFE's Report to the Nations; Ancillary costs *Current economy: Microeconomics; Analyses *COSO's Internal Control Framework: Principle #1 - Integrity/Ethics; Principle #8 - Fraud Risk Assessment *Power of morale: Shrink the fraud triangle; Motivation *Why good folks go bad: What studies indicate; Five interesting findings; Red flags |
| Self-Study | | On-Demand | 4 CPE (4 tech, 0 non-tech) | |
| 22SS-0128: Surgent's Disclosures of Risks and Uncertainties (Self-Study) (22SS-0128)*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) | |
| 22SS-0129: Surgent's Data Security: Best Practices to Protect Your Business and Yourself (Self-Study) (22SS-0129)*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) | |
| 22SS-0130: Surgent's Ethical Considerations for CPAs (Self-Study) (22SS-0130)*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 |
| 22SS-0131: Surgent's Ethics for Tax Professionals (Self-Study) (22SS-0131)*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 |
| 22SS-0132: Surgent's Food, Beverage and Entertainment Expensing (Self-Study) (22SS-0132)*IRS rules relating to the nondeductibility of activities considered entertainment or amusement*What constitutes entertainment for tax purposes?*When are meals deductible -- 50% and 100%?*When employers may deduct food and beverages provided to employees |
| Self-Study | | On-Demand | 2 CPE (2 tech, 0 non-tech) | |
| 22SS-0133: Surgent's Employee vs. Independent Contractor: Achieving Success in a Worker Classification Audit (Self-Study) (22SS-0133)*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 characterization of workers treated as independent contractors as employees*The IRS's Voluntary Classification Settlement Program -- advantages and disadvantages |
| Self-Study | | On-Demand | 2 CPE (2 tech, 0 non-tech) | |
| 22SS-0134: Surgent's Preparing Not-for-Profit Financial Statements (Self-Study) (22SS-0134)*The key requirements, options, and disclosures related to each of the basic financial statements*The reporting of functional and natural expense information*The new requirements related to providing liquidity and availability of financial assets information*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 (FASB ASC 842, 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) | |
| 22SS-0135: Surgent's Preparing Not-for-Profit Financial Statements (Self-Study) (22SS-0135)*The key requirements, options, and disclosures related to each of the basic financial statements*The reporting of functional and natural expense information*The new requirements related to providing liquidity and availability of financial assets information*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 (FASB ASC 842, 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) | |
| 22SS-0136: Surgent's Avoiding Deficiencies in Peer Reviews: Focus on Engagement Quality (Self-Study) (22SS-0136)*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 | | Downloadable PDF | 4 CPE (4 tech, 0 non-tech) | |
| 22SS-0137: Surgent's Focus on Engagement Quality: How to Avoid Deficiencies in Peer Reviews (Self-Study) (22SS-0137)*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*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) | |
| 22SS-0138: Surgent's Update on the AICPA's Enhancing Audit Quality Initiative (Self-Study) (22SS-0138)*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) | |
| 22SS-0139: Surgent's Enterprise Risk Management Concepts and Strategy for Small and Medium-Sized Companies (Self-Study) (22SS-0139)*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) | |
| 22SS-0140: Surgent's Enterprise Risk Management Concepts and Strategy for Small and Medium-Sized Companies (Self-Study) (22SS-0140)*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) | |
| 22SS-0141: Surgent's Enterprise Risk Management for Small and Medium-Sized Companies (Self-Study) (22SS-0141)*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) | |
| 22SS-0142: Surgent's General Ethics for Tax Practitioners (Self-Study) (22SS-0142)* 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 |
| 22SS-0143: Surgent's Microsoft Excel 2016: Getting Started (Self-Study) (22SS-0143)*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) | |
| 22SS-0144: Surgent's Microsoft Excel 365 and Excel 2019: Getting Started with Excel (Self-Study) (22SS-0144)*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 | 6 CPE (0 tech, 6 non-tech) | |
| 22SS-0145: Surgent's IRS Tax Examinations and Hot Issues (Self-Study) (22SS-0145)*Criteria that the IRS uses to select returns for examination*Vehicles, meals, virtual currency, and fringe benefit 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 |
| Self-Study | | Downloadable PDF | 4 CPE (4 tech, 0 non-tech) | |
| 22SS-0146: Surgent's IRS Tax Examinations and Hot Issues (Self-Study) (22SS-0146)*Criteria that the IRS uses to select returns for examination*Vehicles, meals, virtual currency, and fringe benefit 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 |
| Self-Study | | On-Demand | 4 CPE (4 tech, 0 non-tech) | |
| 22SS-0147: Surgent's Hot IRS Tax Examination Issues for Individuals and Businesses (Self-Study) (22SS-0147)*Prepare now and protect yourself from new audit examinations, and what to do when there is identity theft*Schedule C and cash basis audit issues -- the IRS has gotten very tough*Vehicles, meals, virtual currency and fringe benefit considerations*Passive loss rules and real estate professional status: in-depth understanding of hot IRS audit examination areas, including the Section 199A provisions as they pertain to rental real estate*How the IRS holds persons other than an employer liable for unpaid payroll taxes -- the trust fund recovery penalty*Understanding IRS Audit Techniques Guides and Compliance Campaigns*Post-audit: the 30-day letter and the 90-day letter -- what they mean to the taxpayer |
| Self-Study | | Downloadable PDF | 8 CPE (8 tech, 0 non-tech) | |
| 22SS-0148: Surgent's Microsoft Excel 365/Excel 2019: Useful Functions for CPAs (Self-Study) (22SS-0148)*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*Using the Quick Analysis feature to quickly insert row and column totals is also discussed |
| Self-Study | | Downloadable PDF | 4 CPE (0 tech, 4 non-tech) | |
| 22SS-0149: Surgent's Everything You Want to Know and Not Know About Yellow Book Independence (Self-Study) (22SS-0149)*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) | |
| 22SS-0150: Surgent's Fraud and Abuse in Not-for-Profit Entities and Governments: Stealing from Everyone (Self-Study) (22SS-0150)*The current GAAS requirements related to fraud found in AU Section 240, Consideration of Fraud in a Financial Statement Audit*The Yellow Book requirements related to fraud, waste and abuse*Common conditions that indicate the financial statements may contain a material misstatement from fraud and fraud risk factors frequently observed in not-for-profit entities and governments*Recent frauds that occurred in not-for-profit entities involving the theft of cash; falsified billings; improper use of credit cards; the redirection of cash and non-cash contributions; conversion of assets; the redirection of benefits; grant-related fraud; and travel and expense reporting fraud*Recent frauds that occurred in governments involving: falsified applications for benefits; payroll fraud; vendor fraud; kickbacks; workers' compensation and risk management frauds; purchase card abuse; providing government services for personal benefit; misappropriation of utility payments; and theft of assets*Tools for fraud prevention and detection |
| Self-Study | | Downloadable PDF | 8 CPE (8 tech, 0 non-tech) | |
| 22SS-0151: Surgent's Fraud and Abuse in Not-for-Profit Entities and Governments: Stealing from Everyone (Self-Study) (22SS-0151)*The current GAAS requirements related to fraud found in AU Section 240, Consideration of Fraud in a Financial Statement Audit*The Yellow Book requirements related to fraud, waste and abuse*Common conditions that indicate the financial statements may contain a material misstatement from fraud and fraud risk factors frequently observed in not-for-profit entities and governments*Recent frauds that occurred in not-for-profit entities involving the theft of cash; falsified billings; improper use of credit cards; the redirection of cash and non-cash contributions; conversion of assets; the redirection of benefits; grant-related fraud; and travel and expense reporting fraud*Recent frauds that occurred in governments involving: falsified applications for benefits; payroll fraud; vendor fraud; kickbacks; workers' compensation and risk management frauds; purchase card abuse; providing government services for personal benefit; misappropriation of utility payments; and theft of assets*Tools for fraud prevention and detection |
| Self-Study | | On-Demand | 8 CPE (8 tech, 0 non-tech) | |
| 22SS-0152: Surgent's FASB Accounting Standards Update (Self-Study) (22SS-0152)*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) | |
| 22SS-0153: Surgent's FASB Update for Small and Medium-Sized Businesses: A Practical Implementation Guide (Self-Study) (22SS-0153)*Private company standard setting activities*FASB Accounting Standards Updates (ASUs) relevant to smaller businesses*Revenue recognition implementation guidance*Lease accounting implementation guidance*Overview of recent FASB Updates on financial instruments |
| Self-Study | | Downloadable PDF | 8 CPE (8 tech, 0 non-tech) | |
| 22SS-0154: Surgent's Fraud 101: Understanding Basic Fraud Schemes (Self-Study) (22SS-0154)*Common embezzlement schemes*Common financial statement fraud schemes*Commonly missed red flags |
| Self-Study | | On-Demand | 2 CPE (2 tech, 0 non-tech) | |
| 22SS-0155: Surgent's How Can I Spot Fraud? A Review of Fraud Detection and Prevention Techniques (Self-Study) (22SS-0155)*Common fraud prevention strategies*Common fraud detection methods |
| Self-Study | | On-Demand | 2 CPE (2 tech, 0 non-tech) | |
| 22SS-0156: Surgent's Why Do They Do It? The Psychology of Fraud (Self-Study) (22SS-0156)*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) | |
| 22SS-0157: Surgent's Lessons Learned: What a $53 Million Fraud Can Teach Us (Self-Study) (22SS-0157)*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) | |
| 22SS-0158: Surgent's The Role of the Whistle-Blower (Self-Study) (22SS-0158)*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) | |
| 22SS-0159: Surgent's Government and Nonprofit Frauds and Controls to Stop Them (Self-Study) (22SS-0159)*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) | |
| 22SS-0160: Surgent's Government and Nonprofit Frauds and Controls to Stop Them (Self-Study) (22SS-0160)*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) | |
| 22SS-0161: Surgent's Microsoft Excel 2016: Working with Formulas and Functions (Self-Study) (22SS-0161)*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*Select Formula AutoComplete to create formulas with 3-D references*Select buttons from the Function Library to insert functions in formulas*Select defined names as function arguments*Select conditional formatting to formulas' results*Recognize the Error Checking feature and the Trace Error icon; identify and correct common errors*Select the Formula Auditing tools to trace a formula's precedent and dependent cells*Identify and resolve a circular reference*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) | |
| 22SS-0162: Surgent's Proven Controls to Steer You Clear of Fraud (Self-Study) (22SS-0162)*Fraud's cost -- ACFE's Report to the Nations; Ancillary costs*Why good folks go bad --What studies indicate; Five interesting findings; Red flags*Combating fraud with controls*Fraud checklists |
| Self-Study | | Downloadable PDF | 4 CPE (4 tech, 0 non-tech) | |
| 22SS-0163: Surgent's Statement of Cash Flows: Preparation Guidance and Presentation Illustrations (Self-Study) (22SS-0163)*FASB ASC 230, Statement of Cash Flows*The indirect and direct methods for preparing the operating section*Operating activities, investing activities, and financing activities*Disclosure requirements and issues*Recent ASUs impacting the preparation of the statement of cash flows |
| Self-Study | | Downloadable PDF | 4 CPE (4 tech, 0 non-tech) | |
| 22SS-0165: Surgent's Leases, Financial Instruments and Revenue: The FASB's "Big Three" (Self-Study) (22SS-0165)*A comprehensive review of the lease accounting guidance*Lessee vs. Lessor accounting*The FASB's issued ASUs relating to financial instruments impairment and hedging*Application of Topic 326 to accounts receivable balances*Lessons learned and best practices related to revenue recognition |
| Self-Study | | Downloadable PDF | 8 CPE (8 tech, 0 non-tech) | |
| 22SS-0166: Surgent's Four Tiers of Loss Limitations: A Guide to the New Rules for Pass-Through Entities (Self-Study) (22SS-0166)*Tier 1: Basis limitations for S Corporation shareholders and partners *Tier 2: Section 465 at-risk limitations for S Corporation shareholders and partners, including the impact of debt, indemnities, guarantees, and shareholder/partner agreements *Tier 3: Section 469 passive loss limitations and exceptions to the limitations *Tier 4: The new excess business loss limitation of the Tax Cuts and Jobs Act of 2017 (new Section 461(l)) |
| Self-Study | | Downloadable PDF | 4 CPE (4 tech, 0 non-tech) | |
| 22SS-0167: Surgent's Four Tiers of Loss Limitations: A Guide to the New Rules for Pass-Through Entities (Self-Study) (22SS-0167)*Tier 1: Basis limitations for S Corporation shareholders and partners *Tier 2: Section 465 at-risk limitations for S Corporation shareholders and partners, including the impact of debt, indemnities, guarantees, and shareholder/partner agreements *Tier 3: Section 469 passive loss limitations and exceptions to the limitations *Tier 4: The new excess business loss limitation of the Tax Cuts and Jobs Act of 2017 (new Section 461(l)) |
| Self-Study | | On-Demand | 4 CPE (4 tech, 0 non-tech) | |
| 22SS-0168: Surgent's FASB Update: New and Recent Accounting Standards Updates (Self-Study) (22SS-0168)*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) | |
| 22SS-0169: Surgent's Annual FASB Update and Review (Self-Study) (22SS-0169)*Private company standard setting activities*Recent FASB Accounting Standards Updates (ASUs)*Topic 842, Leases*Topic 326 on Impairment*Lessons learned and sustainment efforts related to Topic 606 |
| Self-Study | | Downloadable PDF | 4 CPE (4 tech, 0 non-tech) | |
| 22SS-0170: Surgent's Navigating the Gray: An Advanced Guide to Auditor Independence Compliance (Self-Study) (22SS-0170)*The CPA's responsibilities related to independence and objectivity*The AICPA independence rule and its interpretation*Similarities and differences between AICPA and SEC independence rules*Rules governing the performance of non-attest services for attest clients*Examples of applying the AICPA's non-attest rules*GAO and Yellow Book independence and documentation requirements *Sources for relevant independence rules and regulations |
| Self-Study | | On-Demand | 4 CPE (1 tech, 3 non-tech) | 3 Ethics |
| 22SS-0171: Surgent's Gaining a Competitive Advantage: Critical Skills for CFOs and Controllers (Self-Study) (22SS-0171)*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*Improving bank relationships and cash management |
| Self-Study | | Downloadable PDF | 4 CPE (2 tech, 2 non-tech) | |
| 22SS-0173: Surgent's Latest Developments in Government and Nonprofit Accounting and Auditing (Self-Study) (22SS-0173)*Developing issues related to performing Yellow Book audits and single audits*Key AICPA developments affecting audits of governments and nonprofits, including the new SASs on reporting, evidence, and estimates*Recent GASB activities directed towards state and local governments with an emphasis on the implementation of GASB No. 87, Leases*Preparing for the implementation of the new requirements related to gifts-in-kind*Developing a deeper understanding of the effects that FASB ASC 842, Leases, will have on nonprofits |
| Self-Study | | Downloadable PDF | 8 CPE (8 tech, 0 non-tech) | |
| 22SS-0174: Surgent's Latest Developments in Government and Nonprofit Accounting and Auditing (Self-Study) (22SS-0174)*Developing issues related to performing Yellow Book audits and single audits*Key AICPA developments affecting audits of governments and nonprofits, including the new SASs on reporting, evidence, and estimates*Recent GASB activities directed towards state and local governments with an emphasis on the implementation of GASB No. 87, Leases*Preparing for the implementation of the new requirements related to gifts-in-kind*Developing a deeper understanding of the effects that FASB ASC 842, Leases, will have on nonprofits |
| Self-Study | | On-Demand | 8 CPE (8 tech, 0 non-tech) | |
| 22SS-0175: Surgent's Guide to Payroll Taxes and 1099 Issues (Self-Study) (22SS-0175)*Statutory employees, independent contractors, and possible changes to Section 530 relief*Using SS-8*The CARES Act and employer responsibilities for Form 941*Payroll Tax Penalties-- Who is a responsible person?*Forms W-2, 1099, 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) | |
| 22SS-0176: Surgent's Guide to Payroll Taxes and 1099 Issues (Self-Study) (22SS-0176)*Statutory employees, independent contractors, and possible changes to Section 530 relief*Using SS-8*The CARES Act and employer responsibilities for Form 941*Payroll Tax Penalties-- Who is a responsible person?*Forms W-2, 1099, 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) | |
| 22SS-0177: Surgent's Financial Statement Disclosures: A Guide for Small and Medium-Sized Businesses (Self-Study) (22SS-0177)*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) | |
| 22SS-0178: Surgent's Microsoft Word 365 and Word 2019: Getting Started (Self-Study) (22SS-0178)*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) | |
| 22SS-0180: Surgent's Latest Developments in Governmental Accounting and Auditing (Self-Study) (22SS-0180)*Developing issues related to performing Yellow Book audits and single audits*Key AICPA developments affecting audits of governments including the new SASs on reporting, evidence, and estimates*Recent GASB activities directed towards state and local governments with an emphasis on the implementation of GASB No. 87, Leases |
| Self-Study | | Downloadable PDF | 8 CPE (8 tech, 0 non-tech) | |
| 22SS-0181: Surgent's Goodwill Impairment Basics (Self-Study) (22SS-0181)*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) | |
| 22SS-0182: Surgent's Goodwill Impairment Testing (Self-Study) (22SS-0182)*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) | |
| 22SS-0183: Surgent's Employer's Handbook: Health Care, Retirement and Fringe Benefit Tax Issues (Self-Study) (22SS-0183)*ERISA compliance: employee welfare plans and qualified plans *Fringe benefit issues: COBRA, Family and Medical Leave Act, and what is new 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) | |
| 22SS-0185: Surgent's Hiring and Firing of Employees: What You Can and Cannot Do (Self-Study) (22SS-0185)*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) | |
| 22SS-0186: Surgent's Mastering Basis Issues for S Corporations, Partnerships and LLCs (Self-Study) (22SS-0186)*Applicable coverage of any basis considerations within the Tax Cuts and Jobs Act, or other recent tax legislation enacted before the presentation*Discuss new pass-through basis calculations required as attachments to certain individual returns*The new tax basis reporting requirement for partnerships and 2020 presentation changes made to Forms 1065 and 1120-S Schedule K-1*Impact of CARES and Tax Relief Acts of 2020: Section 163(j) modifications, effect of PPP loan forgiveness on partners' outside bases*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 Corporation;understand distributions of cash and property and post-termination transition rules, and temporary new TCJA 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 TCJA cleans up the basis treatment of charitable contributions and foreign taxes paid |
| Self-Study | | Downloadable PDF | 4 CPE (4 tech, 0 non-tech) | |
| 22SS-0187: Surgent's Handbook for Mastering Basis, Distributions and Loss Limitation Issues for S Corporations, LLCs and Partnerships (Self-Study) (22SS-0187)*Timely coverage of breaking tax legislation*Applicable coverage of any basis considerations within any recent tax legislation*Pass-through 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 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 Corporation; understand distributions of cash and property; understand the post-termination transition rules, and temporary new TCJA 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, TCJA cleans up the basis treatment of charitable contributions and foreign taxes paid |
| Self-Study | | Downloadable PDF | 8 CPE (8 tech, 0 non-tech) | |
| 22SS-0188: Surgent's Handbook for Mastering Basis, Distributions and Loss Limitation Issues for S Corporations, LLCs and Partnerships (Self-Study) (22SS-0188)*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*Executor's new IRS 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*Impact of CARES and Tax Relief Acts of 2020: Section 163(j) modifications, Section 461(L) suspension, effect of PPP loan forgiveness on partners' outside bases*The new tax basis reporting requirement for partnerships and 2020 presentation changes made to Forms 1065 and 1120-S Schedule K-1*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 Corporation; understand distributions of cash and property; understand the post-termination transition rules, and temporary new TCJA 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, TCJA cleans up the basis treatment of charitable contributions and foreign taxes paid |
| Self-Study | | On-Demand | 8 CPE (8 tech, 0 non-tech) | |
| 22SS-0189: Surgent's How Not-for-Profits Account for Grants and Contracts Under ASU No. 2018-08 (Self-Study) (22SS-0189)*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) | |
| 22SS-0190: Surgent's Tax Aspects of Home Offices and Vacation Homes (Self-Study) (22SS-0190)*Mixed use of a residence: how deductions are limited in rental situations*Home office: qualification and calculation*Strategies and planning for renting your principal residence instead of selling it*Why buying a vacation home can be a very smart investment*Should you rent or just 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) | |
| 22SS-0191: Surgent's HIPAA: What Accountants and Other Practitioners Need to Know (Self-Study) (22SS-0191)*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) | |
| 22SS-0192: Surgent's How to Settle an Estate: An Overview (Self-Study) (22SS-0192)*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) | |
| 22SS-0193: Surgent's Employer's Handbook: Legal, Tax and Health Care Issues (Self-Study) (22SS-0193)*Hiring and firing issues: questions that cannot be asked in an interview; documenting employee performance; establishing an annual review system; situations in which an employer may or may not fire an employee, and much more*Employment contracts: an analysis of the legal and planning issues in structuring employment contracts and situations in which noncompetition agreements will or will not work*Employment issues in the economy: telecommuters and other special situations*Legal liability issues: recognition of age discrimination, sex discrimination, FLSA issues, minimum wage, overtime, sexual harassment, and more*Fringe benefit issues: COBRA, Family and Medical Leave Act, and new developments in health care*Medical plans: Who is a full-time employee? |
| Self-Study | | Downloadable PDF | 8 CPE (8 tech, 0 non-tech) | |
| 22SS-0194: Surgent's Understanding the High-Stakes Mega Issues in A&A Today (Self-Study) (22SS-0194)*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) | |
| 22SS-0195: Surgent's IA Module 1: Gateway to Excellence in Internal Auditing: A Vital Introduction and Orientation to the Profession (Self-Study) (22SS-0195)*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) | |
| 22SS-0196: Surgent's IA Module 2: Strategic Roles, Positioning and Attributes of High Impact Audit Groups (Self-Study) (22SS-0196)*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) | |
| 22SS-0197: Surgent's IA Module 3: Critical Knowledge Foundations for Internal Auditors -- Governance, Risk Management and Control (GRC) (Self-Study) (22SS-0197)*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) | |
| 22SS-0198: Surgent's IA Module 4: Maximizing Internal Audit (IA) Value, Coverage, Assurance and Reliance (Self-Study) (22SS-0198)*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) | |
| 22SS-0199: Surgent's IA Module 5: Internal Audit (IA) Risk Assessment and Planning (Self-Study) (22SS-0199)*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) | |
| 22SS-0200: Surgent's IA Module 6: Internal Audit (IA) Fieldwork Fundamentals and Documentation Essentials (Self-Study) (22SS-0200)*Fieldwork fundamentals, including a discussion of the following: *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) | |
| 22SS-0201: Surgent's IA Module 7: Internal Audit (IA) Engagement Management and Administration (Self-Study) (22SS-0201)*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) | |
| 22SS-0202: Surgent's IA Module 8: The Internal Audit (IA) Activity Quality/Excellence Continuum! (Self-Study) (22SS-0202)*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) | |
| 22SS-0203: Surgent's Internal Controls, COSO and COVID-19 (Self-Study) (22SS-0203)*ACFE's Report 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 | | Downloadable PDF | 4 CPE (4 tech, 0 non-tech) | |
| 22SS-0204: Surgent's This Year's Top Tax and Financial-Planning Ideas (Self-Study) (22SS-0204)*The SECURE Act, including IRA and RMD changes*A preview of proposals outlined in The Securing a Strong Retirement Act of 2020 ("SECURE Act 2.0")*Major COVID-19 legislative updates, including provisions from the CARES Act, Consolidated Appropriations Act of 2021 (CAA 2021), and American Rescue Plan Act (ARPA)*The Biden administration's proposed American Families Plan with an emphasis on provisions that impact estate planning*An overview of the mechanics and practical considerations of Donor Advised Funds*A historical overview of virtual currency as well as increased IRS scrutiny on the tax implications of such transactions*An update on income tax and estate-planning ideas, including any recent changes*Highlights of the Tax Cuts & Jobs Act*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) | |
| 22SS-0205: Surgent's This Year's Best Income Tax, Estate Tax and Financial-Planning Ideas (Self-Study) (22SS-0205)*The SECURE Act IRA and RMD changes, with a specific look at planning strategies in light of the elimination of the "stretch IRA"*A preview of proposals outlined in The Securing a Strong Retirement Act of 2020 ("SECURE Act 2.0")*Major COVID-19 legislative updates, including provisions from the CARES Act, Consolidated Appropriations Act of 2021 (CAA 2021), and American Rescue Plan Act (ARPA)*The Biden administration's proposed American Families Plan with an emphasis on provisions that impact estate planning*An overview of the mechanics and practical considerations of Donor Advised Funds*A historical overview of virtual currency as well as increased IRS scrutiny on the tax implications of such transactions*The best new income tax and estate-planning ideas, including items from tax reform*The changing Social Security landscape: what it means for 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) | |
| 22SS-0206: Surgent's Increase the Efficiency of Your Organization (Self-Study) (22SS-0206)*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) | |
| 22SS-0207: Surgent's Innovative Forecasting and Budgeting: Moving Beyond the Traditional Techniques (Self-Study) (22SS-0207)*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) | |
| 22SS-0208: Surgent's Individual and Financial-Planning Tax Camp (Self-Study) (22SS-0208)*The SECURE Act, including IRA and RMD changes, reviewing beneficiaries, and discussing strategies to mitigate the elimination of the stretch IRA*Understanding the environment: what's new, what's expired or expiring, and what's likely to change*Overview of major CARES Act and ARPA changes related to individual taxpayers*Overview of new COVID-19 legislation provisions impacting partners, S Corporations, and sole proprietorships, including PPP loans, the ERTC, FFCRA credits, and payroll tax deferral*Reviewing the temporarily increased meals and entertainment deduction*Review of pertinent changes from tax reform*Reading a tax return for developing client-specific tax strategies*Will there be more changes in the individual tax laws?*A preview of the Biden administration proposed tax policy changes including The American Families Plan and The Made in America Tax Plan and how they could impact individual tax planning as well as choice of entity considerations*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*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*What to do about itemized deductions*Trans-generational planning: conversions, income and gain-splitting*HSAs*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*A brief preview of The Securing a Strong Retirement Act of 2020, also known as The SECURE Act 2.0 |
| Self-Study | | Downloadable PDF | 8 CPE (8 tech, 0 non-tech) | |
| 22SS-0209: Surgent's Individual and Financial-Planning Tax Camp (Self-Study) (22SS-0209)*The SECURE Act, including IRA and RMD changes, reviewing beneficiaries, and discussing strategies to mitigate the elimination of the stretch IRA*Understanding the environment: what's new, what's expired or expiring, and what's likely to change*Overview of major CARES Act and ARPA changes related to individual taxpayers*Overview of new COVID-19 legislation provisions impacting partners, S Corporations, and sole proprietorships, including PPP loans, the ERTC, FFCRA credits, and payroll tax deferral*Reviewing the temporarily increased meals and entertainment deduction*Review of pertinent changes from tax reform*Reading a tax return for developing client-specific tax strategies*Will there be more changes in the individual tax laws?*A preview of the Biden administration proposed tax policy changes including The American Families Plan and The Made in America Tax Plan and how they could impact individual tax planning as well as choice of entity considerations*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*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*What to do about itemized deductions*Trans-generational planning: conversions, income and gain-splitting*HSAs*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*A brief preview of The Securing a Strong Retirement Act of 2020, also known as The SECURE Act 2.0 |
| Self-Study | | On-Demand | 8 CPE (8 tech, 0 non-tech) | |
| 22SS-0210: Surgent's Individual Income Tax Return Preparation for the Non-Credentialed Tax Preparer (Self-Study) (22SS-0210)*Effects of recent legislation, including temporary COVID-19 relief*An in-depth look at the new Recovery Rebate Credit*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, including recent legislative changes*Distributions from qualified retirement plans, pensions, and annuities*Depreciation*Preparation of Schedules A, B, C, D, E, and more |
| Self-Study | | Downloadable PDF | 10 CPE (10 tech, 0 non-tech) | |
| 22SS-0212: Surgent's 2021 Tax Update (Self-Study) (22SS-0212)*The CARES Act and FFCRA, including expanded leave programs and offsettingemployer credits*Select ARPA and Consolidated Appropriations Act of 2021 provisions and year-end tax extenders*Expanded child tax credit, child and dependent care credit, and earned income tax credit provisions under ARPA*Economic Impact Payments and the Recovery Rebate Credit*Other late-breaking tax law changes |
| Self-Study | | Downloadable PDF | 3 CPE (3 tech, 0 non-tech) | |
| 22SS-0213: Surgent's Taking Advantage of Installment Sales and Like-Kind Exchanges (Self-Study) (22SS-0213)*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 | | Downloadable PDF | 4 CPE (4 tech, 0 non-tech) | |
| 22SS-0214: Surgent's Increase Success by Understanding People (Self-Study) (22SS-0214)*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) | |
| 22SS-0215: Surgent's Introduction to Forensic Accounting (Self-Study) (22SS-0215)*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) | |
| 22SS-0216: Surgent's Getting Ready for Busy Season: Review Individual Tax Form Changes (Self-Study) (22SS-0216)*Major 2021 tax form changes as they relate to individual taxpayers*Key new tax developments as they relate to 2021 and how they impact the 2021 tax forms |
| Self-Study | | On-Demand | 2 CPE (2 tech, 0 non-tech) | |
| 22SS-0217: Surgent's Individual Tax Planning Ideas (Self-Study) (22SS-0217)*The SECURE Act, including IRA and RMD changes, reviewing beneficiaries, and discussing strategies to mitigate the elimination of the stretch IRA*Overview of major CARES Act and ARPA changes related to individual taxpayers*Overview of new COVID-19 legislation provisions impacting partners, S Corporations, and sole proprietorships, including PPP loans, the ERTC, FFCRA credits, and payroll tax deferral*Review of pertinent changes from tax reform*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) | |
| 22SS-0218: Surgent's Accounting for Software: Internal Use and External Sales (Self-Study) (22SS-0218)*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) | |
| 22SS-0219: Surgent's How to Account for Internal-Use Software Arrangements (Self-Study) (22SS-0219)*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) | |
| 22SS-0220: Surgent's Lease Accounting: Exploring the New Standard (Self-Study) (22SS-0220)*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 proposed and released ASUs impacting Topic 842 |
| Self-Study | | Downloadable PDF | 2 CPE (2 tech, 0 non-tech) | |
| 22SS-0221: Surgent's Applying Lessons Learned To Assure a Successful ASC 842 Adoption (Self-Study) (22SS-0221)*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) | |
| 22SS-0222: Surgent's Loss Limitations: A Mechanical Review (Self-Study) (22SS-0222)*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 Corporation stock*Limitation 2: Detailed at-risk limitation computational examples will be reviewed, and the mechanical features of partnerships and S Corporation 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) | |
| 22SS-0223: Surgent's Lessons Learned from Successful Companies (Self-Study) (22SS-0223)*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) | |
| 22SS-0224: Surgent's The Top Five Tax Issues in Dealing with LLCs and Partnerships (Self-Study) (22SS-0224)*Summary of important provisions of the Tax Cuts and Jobs Act of 2017, specifically including the critical Section 199A and the final regulations thereunder, and the latest updates as Section 199A shakes itself out*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) | |
| 22SS-0225: Surgent's Revenue Recognition for Long-Term Construction and Similar Contracts: Topic 606 Implementation Challenges (Self-Study) (22SS-0225)*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/ASC 605-35*Accounting considerations related to COVID-19-driven changes to revenue recognition processes*Lessons learned and best practices from entities already adopting Topic 606 |
| Self-Study | | Downloadable PDF | 4 CPE (4 tech, 0 non-tech) | |
| 22SS-0226: Surgent's Revenue Recognition for Long-Term Construction and Similar Contracts: Topic 606 Implementation Challenges (Self-Study) (22SS-0226)*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/ASC 605-35*Accounting considerations related to COVID-19-driven changes to revenue recognition processes*Lessons learned and best practices from entities already adopting Topic 606 |
| Self-Study | | On-Demand | 4 CPE (4 tech, 0 non-tech) | |
| 22SS-0236: Surgent's Metrics, Benchmarking and Measurement (Self-Study) (22SS-0236)*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) | |
| 22SS-0237: Surgent's What Tax Practitioners Need to Know About Medicare (Self-Study) (22SS-0237)*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) | |
| 22SS-0238: Surgent's Multistate Income Tax Issues (Self-Study) (22SS-0238)*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) | |
| 22SS-0239: Surgent's Managing Millennials (Self-Study) (22SS-0239)*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) | |
| 22SS-0240: Surgent's Marijuana: A Generalized Business Viewpoint (Self-Study) (22SS-0240)*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) | |
| 22SS-0241: Surgent's The Essential Multistate Tax Update (Self-Study) (22SS-0241)*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) | |
| 22SS-0242: Surgent's Multistate Tax Update (Self-Study) (22SS-0242)*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) | |
| 22SS-0243: Surgent's Max the Tax: Common 1040 Items (Self-Study) (22SS-0243)*Common Form 1040 tax return topics
*How recent legislation impacts Form 1040 reporting |
| Self-Study | | Downloadable PDF | 1 CPE (1 tech, 0 non-tech) | |
| 22SS-0244: Surgent's Max the Tax: Common Deductions (Self-Study) (22SS-0244)*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) | |
| 22SS-0245: Surgent's Max the Tax: Schedule C (Self-Study) (22SS-0245)*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) | |
| 22SS-0246: Surgent's Max the Tax: Schedule E (Self-Study) (22SS-0246)*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) | |
| 22SS-0247: Surgent's Newly Issued Attest and SSARS Standards Issued by the AICPA (Self-Study) (22SS-0247)*Key aspects SSAEs No. 19-22*Flexibility offered in reporting through new SSAE standards*Changes to SSARS engagements due to SSARS No. 25 |
| Self-Study | | On-Demand | 1 CPE (1 tech, 0 non-tech) | |
| 22SS-0248: Surgent's The Nuts and Bolts of Life Insurance (Self-Study) (22SS-0248)*The mechanics of life insurance*Term versus permanent*Whole life*Universal life*Whole life/universal life compared and contrasted*Popular sales concepts*Due diligence*Glossary*Other resources |
| Self-Study | | On-Demand | 1 CPE (1 tech, 0 non-tech) | |
| 22SS-0249: Surgent's Skills to Develop Personal and Professional Networks (Self-Study) (22SS-0249)*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) | |
| 22SS-0250: Surgent's Getting Ready for Busy Season: Key Changes Every Tax Practitioner Should Know (Self-Study) (22SS-0250)*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 |
| Self-Study | | Downloadable PDF | 4 CPE (4 tech, 0 non-tech) | |
| 22SS-0251: Surgent's Getting Ready for Busy Season: Key Changes Every Tax Practitioner Should Know (Self-Study) (22SS-0251)*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 |
| Self-Study | | On-Demand | 4 CPE (4 tech, 0 non-tech) | |
| 22SS-0252: Surgent's Non-GAAP Financial Measures: What You Need to Know (Self-Study) (22SS-0252)*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) | |
| 22SS-0253: Surgent's What You Need to Know About ASC 842, Leases (Self-Study) (22SS-0253)*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) | |
| 22SS-0254: Surgent's Examining ASC 842, Leases: More Than Meets the Eye (Self-Study) (22SS-0254)*ASU No. 2016-02, Leases (Topic 842)*Overall lease accounting guidance*Lessor Accounting 101*Lessee Accounting 101*Detailed review of accounting by lessees and lessors*Sale and leaseback transactions*Transition guidance*Other operational issues*Recently issued updates to the lease accounting guidance*Feedback from the public company adoption of Topic 842 |
| Self-Study | | Downloadable PDF | 4 CPE (4 tech, 0 non-tech) | |
| 22SS-0255: Surgent's Examining the New Lease Accounting Standard: More Than Meets the Eye (Self-Study) (22SS-0255)*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) | |
| 22SS-0256: Surgent's Latest Developments in Nonprofit Accounting and Auditing (Self-Study) (22SS-0256)*Developing issues related to performing Yellow Book audits and single audits*Key AICPA developments affecting audits of nonprofits including the new SASs on reporting, evidence, and estimates*Preparing for the implementation of the new requirements related to gifts-in-kind*Developing a deeper understanding of the effects that FASB ASC 842, Leases, will have on nonprofits |
| Self-Study | | Downloadable PDF | 8 CPE (8 tech, 0 non-tech) | |
| 22SS-0257: Surgent's Life After Adoption: Applying Topic 606 to Revenue Contracts on an Ongoing Basis (Self-Study) (22SS-0257)*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) | |
| 22SS-0258: Surgent's Life After Adoption: Applying Topic 606 to Revenue Contracts on an Ongoing Basis (Self-Study) (22SS-0258)*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) | |
| 22SS-0259: Surgent's Organizational Culture and the Finance Professional (Self-Study) (22SS-0259)*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) | |
| 22SS-0261: Surgent's Performing a Compilation Engagement Under AR-C Section 80 (Self-Study) (22SS-0261)*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) | |
| 22SS-0262: Surgent's Preparation and Compilation Engagements Under the SSARS (Self-Study) (22SS-0262)*Relevant sections of SSARS No. 21, Clarification and Recodification*Updates to SSARS No. 21 guidance due to issuance of SSARS Nos. 22, 23 and 24*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*SSARS No. 21 implementation issues and peer review feedback |
| Self-Study | | Downloadable PDF | 4 CPE (4 tech, 0 non-tech) | |
| 22SS-0263: Surgent's Preparation and Compilation Engagements Under the SSARS (Self-Study) (22SS-0263)*Relevant sections of SSARS No. 21, Clarification and Recodification*Updates to SSARS No. 21 guidance due to issuance of SSARS Nos. 22, 23 and 24*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*SSARS No. 21 implementation issues and peer review feedback |
| Self-Study | | On-Demand | 4 CPE (4 tech, 0 non-tech) | |
| 22SS-0264: Surgent's Preparing C Corporation Tax Returns for New Staff and Paraprofessionals (Self-Study) (22SS-0264)*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 new 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) as amended by CARES Act*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) | |
| 22SS-0265: Surgent's Preparing C Corporation Tax Returns for New Staff and Paraprofessionals (Self-Study) (22SS-0265)*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 new 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) as amended by CARES Act*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) | |
| 22SS-0266: Surgent's Principles of Financial Statement Presentation (Self-Study) (22SS-0266)*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) | |
| 22SS-0268: Surgent's Preparing Individual Tax Returns for New Staff and Paraprofessionals (Self-Study) (22SS-0268)*Preparation of various Form 1040 individual tax returns and schedules; provided answers include "filled-in" forms*Updated credit information as amended by the Consolidated Appropriations Act of 2020 and American Rescue Plan Act of 2021*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) | |
| 22SS-0269: Surgent's Preparing Individual Tax Returns for New Staff and Paraprofessionals (Self-Study) (22SS-0269)*Preparation of various Form 1040 individual tax returns and schedules; provided answers include "filled-in" forms*Updated credit information as amended by the Consolidated Appropriations Act of 2020 and American Rescue Plan Act of 2021*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) | |
| 22SS-0270: Surgent's Integrated Planning, Forecasting and Budgeting for Organizational Success (Self-Study) (22SS-0270)*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 | | Downloadable PDF | 4 CPE (4 tech, 0 non-tech) | |
| 22SS-0271: Surgent's CFO/Controller's Roadmap to Success: Integrated Planning, Forecasting and Budgeting (Self-Study) (22SS-0271)*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) | |
| 22SS-0272: Surgent's Partnership and LLC Core Tax Issues From Formation Through Liquidation (Self-Study) (22SS-0272)*New capital account reporting requirements*CARES Act and effect on excess business losses and business interest deductions. Tax Relief Act clarifying guidance on effect of PPP loan forgiveness on tax attributes and partners' basis*New Schedule K-1 reporting forSection 743 adjustments*NewSchedule 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 | | Downloadable PDF | 8 CPE (8 tech, 0 non-tech) | |
| 22SS-0273: Surgent's Project Management for Finance Professionals (Self-Study) (22SS-0273)*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) | |
| 22SS-0274: Surgent's Select Estate and Life Planning Issues for the Middle-Income Client (Self-Study) (22SS-0274)*The SECURE Act, including IRA and RMD changes*Major provisions of the proposed Securing a Strong Retirement Act of 2020 (The "SECURE Act 2.0")*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) | |
| 22SS-0275: Surgent's Estate and Life Planning Issues for the Middle-Income Client (Self-Study) (22SS-0275)*Major provisions of the Biden administration's proposed "American Families Plan"*The SECURE Act, including IRA and RMD changes*Other major SECURE Act provisions, such as expansion of Section 529 plans and 401(k) access to part-time workers*The CARES Act section 72(t) 10% early withdrawal penalty waiver*The CARES Act temporary waiver of RMD rules*Major provisions of the proposed Securing a Strong Retirement Act of 2020 (The "SECURE Act 2.0")*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) | |
| 22SS-0276: Surgent's Project Management: Tips, Tricks and Traps (Self-Study) (22SS-0276)*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 | 2 CPE (2 tech, 0 non-tech) | |
| 22SS-0277: Surgent's Project Management: Tips, Tricks and Traps (Self-Study) (22SS-0277)*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 | 2 CPE (2 tech, 0 non-tech) | |
| 22SS-0278: Surgent's Microsoft PowerPoint 2016: Getting Started (Self-Study) (22SS-0278)Coming soon! |
| Self-Study | | Downloadable PDF | 6 CPE (0 tech, 6 non-tech) | |
| 22SS-0279: Surgent's Performing a Preparation Engagement Under AR-C Section 70 (Self-Study) (22SS-0279)*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) | |
| 22SS-0280: Surgent's Power Query Series: Use Cases (Self-Study) (22SS-0280)*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) | |
| 22SS-0281: Surgent's Power Query Series: Formulas, M Language and Error Handling (Self-Study) (22SS-0281)*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) | |
| 22SS-0282: Surgent's Power Query Series: Data Modeling and Next Steps (Self-Study) (22SS-0282)*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) | |
| 22SS-0283: Surgent's Power Query Series: Introduction and First Connection (Self-Study) (22SS-0283)*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) | |
| 22SS-0284: Surgent's Power Query Series: Making a Connection (Self-Study) (22SS-0284)*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) | |
| 22SS-0285: Surgent's Power Query Series: Editor -- The User Interface of Power Query (Self-Study) (22SS-0285)*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) | |
| 22SS-0286: Surgent's Power Query Series: Data Transformations (Self-Study) (22SS-0286)*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) | |
| 22SS-0287: Surgent's Power Query Series: Adding Columns for Data Enrichment (Self-Study) (22SS-0287)*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) | |
| 22SS-0288: Surgent's Power Query Series: More Transformations and Load Options (Self-Study) (22SS-0288)*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) | |
| 22SS-0289: Surgent's Power Query Series: Append Queries (Self-Study) (22SS-0289)*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) | |
| 22SS-0290: Surgent's Power Query Series: Merge Queries (Self-Study) (22SS-0290)*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) | |
| 22SS-0291: Surgent's Power Query Series: Useful Transformations (Self-Study) (22SS-0291)*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) | |
| 22SS-0292: Surgent's Health Savings Account Optimization (Self-Study) (22SS-0292)*An overview of an HSA*Contribution and distribution limitations*How to implement an HSA*Opportunities and risks of an HSA*Common questions and resources*Special access to TaxPlanIQ |
| Self-Study | | On-Demand | 1 CPE (1 tech, 0 non-tech) | |
| 22SS-0293: Surgent's Project Management for Small and Medium-Sized Enterprises (Self-Study) (22SS-0293)*Project management is a way of thinking and managing*Identifying project needs and objectives, and deliverables*Project feasibility evaluation*Life cycle of a project*What causes projects to fail*Establishing the project scope and preventing "project creep"*Closing the project*Measuring project success |
| Self-Study | | Downloadable PDF | 4 CPE (4 tech, 0 non-tech) | |
| 22SS-0294: Surgent's Preparing Schedules K-2 and K-3: Critical Tax Season Update for Reporting Foreign-Related Tax Information for Partnerships and S Corporations (Self-Study) (22SS-0294)*IRS goals and rationale for introducing Schedules K-2 and K-3*Who is required to complete Schedules K-2 and K-3?*What information is required to be reported on different parts of these schedules?*How to read and complete Part II, Foreign Tax Credit Limitation*What to look out for if there is a corporate partner |
| Self-Study | | On-Demand | 2 CPE (2 tech, 0 non-tech) | |
| 22SS-0295: Surgent's Public Speaking and Presentation Skills (Self-Study) (22SS-0295)*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) | |
| 22SS-0296: Surgent's Microsoft Excel 2016: Working with PivotTables and PivotCharts (Self-Study) (22SS-0296)*Methods to Create a PivotTable*Recognizing Multiple Ways to Format a PivotTable*Modifying a PivotTable and Reviewing Data*Creating a PivotChart*Formatting a PivotChart*Modifying a PivotChart |
| Self-Study | | Downloadable PDF | 4 CPE (0 tech, 4 non-tech) | |
| 22SS-0297: Surgent's Microsoft Excel 365/Excel 2019: Getting Started with PivotTables and PivotCharts (Self-Study) (22SS-0297)*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) | |
| 22SS-0298: Surgent's Firm Quality Control Standards and Best Practices (Self-Study) (22SS-0298)*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) | |
| 22SS-0299: Surgent's Applying the Yellow Book to a Financial Statement Audit (Self-Study) (22SS-0299)*Critical concepts related to applying the Yellow Book including when the standards are applicable; the types of engagements involved; and the relationship between the Yellow Book and other standards*The Yellow Book standards related to ethics; independence; professional judgment; competence and CPE; quality control; and peer review*The 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) | |
| 22SS-0300: Surgent's Applying the Yellow Book to a Financial Statement Audit (Self-Study) (22SS-0300)*Critical concepts related to applying the Yellow Book including when the standards are applicable; the types of engagements involved; and the relationship between the Yellow Book and other standards*The Yellow Book standards related to ethics; independence; professional judgment; competence and CPE; quality control; and peer review*The 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) | |
| 22SS-0302: Surgent's Real Estate Taxation: Critical Considerations (Self-Study) (22SS-0302)*The impact the Tax Cuts and Jobs Act has had on the real estate industry*Determining the basis when acquiring real estate*Rental operations*Depreciation and recapture*Calculation of gain or loss on sale of real estate*Passive activity losses*Installment sales |
| Self-Study | | Downloadable PDF | 4 CPE (4 tech, 0 non-tech) | |
| 22SS-0303: Surgent's Real Estate Taxation: Critical Considerations (Self-Study) (22SS-0303)*The impact the Tax Cuts and Jobs Act has had on the real estate industry*Determining the basis when acquiring real estate*Rental operations*Depreciation and recapture*Calculation of gain or loss on sale of real estate*Passive activity losses*Installment sales |
| Self-Study | | On-Demand | 4 CPE (4 tech, 0 non-tech) | |
| 22SS-0304: Surgent's Real Estate Tax Boot Camp (Self-Study) (22SS-0304)*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) | |
| 22SS-0305: Surgent's Guide to the Topic 606 Revenue Recognition Model for All CPAs (Self-Study) (22SS-0305)*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) | |
| 22SS-0306: Surgent's Guide to the Topic 606 Revenue Recognition Model for All CPAs (Self-Study) (22SS-0306)*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) | |
| 22SS-0307: Surgent's Reducing a Business Owner Client's Exposure to Social Security and Self-Employment Taxes (Self-Study) (22SS-0307)*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 Corporation 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) | |
| 22SS-0308: Surgent's Reporting Internal Control Deficiencies Under the Yellow Book (Self-Study) (22SS-0308)*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) | |
| 22SS-0309: Surgent's Risk Management for the Small Business (Self-Study) (22SS-0309)*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) | |
| 22SS-0310: Surgent's Recruiting and Retaining Next Gen Talent (Self-Study) (22SS-0310)*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) | |
| 22SS-0311: Surgent's Revenue Recognition: U.S. GAAP vs. IFRS (Self-Study) (22SS-0311)*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) | |
| 22SS-0312: Surgent's Hot Topics Related to ASC 606 (Self-Study) (22SS-0312)*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) | |
| 22SS-0314: Surgent's Section 754 Step-Up in Basis: Understanding the Tax Issues for Partnerships and LLCs (Self-Study) (22SS-0314)*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) | |
| 22SS-0315: Surgent's New SASs Effective for December 31, 2021 Audits (Self-Study) (22SS-0315)*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) | |
| 22SS-0316: Surgent's Surging Auditors: Wally's Warehouse (Self-Study) (22SS-0316)*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) | |
| 22SS-0317: Surgent's S Corporation Taxation: Advanced Issues (Self-Study) (22SS-0317)*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*Tax Cuts and Jobs Act of 2017 |
| Self-Study | | Downloadable PDF | 4 CPE (4 tech, 0 non-tech) | |
| 22SS-0318: Surgent's S Corporation Taxation: Advanced Issues (Self-Study) (22SS-0318)*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*Tax Cuts and Jobs Act of 2017 |
| Self-Study | | On-Demand | 4 CPE (4 tech, 0 non-tech) | |
| 22SS-0319: Surgent's Securing a Comfortable Retirement (Self-Study) (22SS-0319)*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 |
| Self-Study | | Downloadable PDF | 6 CPE (6 tech, 0 non-tech) | |
| 22SS-0320: Surgent's Securing a Comfortable Retirement in the Age of Spending (Self-Study) (22SS-0320)*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 |
| Self-Study | | Downloadable PDF | 12 CPE (12 tech, 0 non-tech) | |
| 22SS-0321: Surgent's Securing a Comfortable Retirement in the Age of Spending (Self-Study) (22SS-0321)*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 |
| Self-Study | | On-Demand | 8 CPE (8 tech, 0 non-tech) | |
| 22SS-0322: Surgent's S Corporation Core Tax Issues From Formation Through Liquidation (Self-Study) (22SS-0322)*What exactly is terminating S Corporations, updated for 2020/2021 rulings*Shareholder changes Living Trust and causes S termination*LLCs electing S status, changing agreement could terminate election*Basis calculation worksheet*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?*Tracking multiple shareholder debt basis. Revamped 1120S K-1 form and instructions*Impact of CARES and Tax Relief Acts of 2020: Section 163(j) modifications, effect of PPP loan forgiveness on partners' outside bases*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? |
| Self-Study | | Downloadable PDF | 8 CPE (8 tech, 0 non-tech) | |
| 22SS-0323: Surgent's How to Settle a Client's Estate (Self-Study) (22SS-0323)*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) | |
| 22SS-0324: Surgent's Buying and Selling a Business: Tax and Structuring Overview (Self-Study) (22SS-0324)*An overview of the beginning of the process and documents for preliminary tax planning*Recognizing the need for due diligence in acquisitions -- checklists of important points*Deemed asset sales -- Is Section 338 or Section 338(h)(10) appropriate?*The impact of the Section 197 amortizable intangibles regulations on the acquisition and disposition of a business*How to allocate purchase price for tax advantage*Planning to avoid double taxation under 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 recognition of tax planning opportunities*Unique issues in buying and selling of 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) | |
| 22SS-0325: Surgent's Buying and Selling a Business: Critical Tax and Structuring Issues (Self-Study) (22SS-0325)*Overview of the business evaluation process*Negotiation points and goals from the buyer and seller standpoints*Overview of confidentiality agreements, memorandums of understanding, and asset purchase agreements*Recognizing the need for due diligence in acquisitions -- checklists of important points*Deemed asset sales -- Is Section 338 or Section 338(h)(10) appropriate?*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*How to allocate 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*Liquidations as alternatives to sales of a business*Planning to avoid double taxation*Special problems and opportunities when an S Corporation is the buyer or seller*Installment sale and interest issues*Avoiding tax pitfalls and recognition of tax planning opportunities*...and much more |
| Self-Study | | Downloadable PDF | 8 CPE (8 tech, 0 non-tech) | |
| 22SS-0326: Surgent's Selected Issues in Preparation of 1040 Individual Income Tax Returns (Self-Study) (22SS-0326)*Preparation of various Form 1040 individual tax returns and schedules; provided answers include "filled-in" forms*How the FFCRA paid sick and family leave credits impact the returns of self-employed individuals*Recent changes to Excess Business Losses under the CARES Act and ARPA*Self-employed person issues including Schedule C deductions*Depreciation deductions including Section 179, bonus depreciation and MACRS deductions*Sale of depreciable assets used in a trade or business*How to handle rental property and how the passive loss rules flow to the tax forms*IRA contributions and distributions*Distributions from qualified retirement plans, pensions, and annuities*Changes made to RMDs by the SECURE Act*Retirement contributions and education credits and deductions*Tax computations including the Alternative Minimum Tax*Individual problems illustrating form preparation for various items*ARPA's partial exclusion of unemployment compensation for certain taxpayers*Impact of recent legislation, including temporary COVID-19 relief, and forms changes on the 1040 |
| Self-Study | | Downloadable PDF | 10 CPE (10 tech, 0 non-tech) | |
| 22SS-0327: Surgent's Accounting, Audit and Attest Update for Practitioners with Small-Business Clients (Self-Study) (22SS-0327)*Private company standard setting activities*Small and medium-sized business-related ASUs*Lease accounting update*Lessons adopted from the adoption of Topic 606*Going concern considerations related to COVID-19*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 2021 year-end audits |
| Self-Study | | Downloadable PDF | 8 CPE (8 tech, 0 non-tech) | |
| 22SS-0328: Surgent's Small-Business Accounting, Audit and Attest Update (Self-Study) (22SS-0328)*Small and medium-sized business related ASUs, including recent PCC activities*Leases and other applicable accounting standards updates*Special purpose frameworks -- Cash, modified cash, and tax basis*Common small and medium-sized business financial statement errors and deficiencies*SSARS No. 21, Clarification and Recodification, including the new preparation of financial statements non-attest service as well as the impact of SSARS No. 22, 23, and 24*Proposed changes to applicable accounting, auditing and SSARS standards*Other types of small and medium-sized business attest engagements -- Examinations, reviews, and agreed-upon procedures engagements on financial forecasts and projections, and pro forma financial information |
| Self-Study | | Downloadable PDF | 4 CPE (4 tech, 0 non-tech) | |
| 22SS-0329: Surgent's Strategies for Maximizing Social Security Benefits (Self-Study) (22SS-0329)*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) | |
| 22SS-0330: Surgent's Starting a Small Business: What Every Trusted Advisor and Entrepreneur Needs to Know (Self-Study) (22SS-0330)*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) | |
| 22SS-0331: Surgent's Maximizing Your Social Security Benefits (Self-Study) (22SS-0331)*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, 66, 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? |
| Self-Study | | Downloadable PDF | 8 CPE (8 tech, 0 non-tech) | |
| 22SS-0332: Surgent's Social Security and Medicare: Planning for You and Your Clients (Self-Study) (22SS-0332)*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 | | Downloadable PDF | 12 CPE (12 tech, 0 non-tech) | |
| 22SS-0333: Surgent's Social Security and Medicare: Planning for You and Your Clients (Self-Study) (22SS-0333)*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) | |
| 22SS-0334: Surgent's IRS Publication 4557, Safeguarding Taxpayer Data (Self-Study) (22SS-0334)*Basic technology security concepts*Security software usage*Detecting signs of a security breach*FTC Safeguards Rule and Checklist*Responding to a security breach |
| Self-Study | | On-Demand | 2 CPE (2 tech, 0 non-tech) | |
| 22SS-0335: Surgent's Advanced Individual Income Tax Return Issues (Self-Study) (22SS-0335)*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 can't 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) | |
| 22SS-0336: Surgent's Advanced Individual Income Tax Return Issues (Self-Study) (22SS-0336)*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 can't 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) | |
| 22SS-0337: Surgent's Form 1120S Boot Camp: Step-by-Step Preparation with Completed Forms (Self-Study) (22SS-0337)*Gain a thorough understanding of federal income tax laws for S Corporations, from formation to tax return preparation issues*Changes to Form 1120S K-1*Key operational issues of separately stated versus non-separately stated income and expenses*The importance of Schedule M-1*Accurately account for basis, AAA, and distributions*Properly prepare and allocate items to the K-1 schedule*Complete coverage of any new legislation. New employer credits under CARES Act. PPP loan forgiveness effect on partners' basis*Identification of eligible shareholders*The requirements to make a timely or late election*Involuntary S Corporation status terminations. Cases and rulings.Other developing issues and hot topics*Master two common tax forms, Depreciation (4562) and Sale of Assets (4797)*S Corporation reporting oddities*Accurately prepare S Corporation returns and reconcile book income to taxable income |
| Self-Study | | Downloadable PDF | 8 CPE (8 tech, 0 non-tech) | |
| 22SS-0338: Surgent's The Accountant as the Expert Witness (Self-Study) (22SS-0338)*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 |
| Self-Study | | On-Demand | 2 CPE (2 tech, 0 non-tech) | |
| 22SS-0339: Surgent's Critical Issues Involving Taxation of Construction Contractors (Self-Study) (22SS-0339)*The impact of COVID-19 on the construction industry*The impact of the Tax Cuts and Jobs Act and the CARES Act on the construction industry*What property is subject to IRC Sec 460*Understand how home builders and residential contractors are exempt from IRC Sec 460*How to qualify for the "small contractor exemption" and its advantages to the taxpayer*The various options that are 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 Sec 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) | |
| 22SS-0340: Surgent's Controller/CFO Update: Hot Topics Facing Today's Financial Professional (Self-Study) (22SS-0340)*Economic update*Leadership and management changes as a result of the pandemic*Managing for productivity*Metrics and benchmarking*Social media's place in our organization |
| Self-Study | | Downloadable PDF | 4 CPE (4 tech, 0 non-tech) | |
| 22SS-0341: Surgent's Controller/CFO Update: Hot Topics Facing Today's Financial Professional (Self-Study) (22SS-0341)*Economic update*Leadership and management changes as a result of the pandemic*Managing for productivity*Metrics and benchmarking*Social media's place in our organization |
| Self-Study | | On-Demand | 4 CPE (2 tech, 2 non-tech) | |
| 22SS-0342: Surgent's Current Developments and Best Practices for Today's CFOs and Controllers (Self-Study) (22SS-0342)*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 cash management*Social media's place in our organization |
| Self-Study | | Downloadable PDF | 8 CPE (8 tech, 0 non-tech) | |
| 22SS-0343: Surgent's Top 10 Technology Risks and Trends Every CPA Should Know (Self-Study) (22SS-0343)*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) | |
| 22SS-0344: Surgent's The Complete Trust Workshop (Self-Study) (22SS-0344)*Guide to legislative changes and their impact on trust planning, including theSECURE Act and Tax Cuts and Jobs Act*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*Trusts to hold S Corporation 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) | |
| 22SS-0345: Surgent's Comprehensive Guide to Tax Depreciation, Expensing and Property Transactions (Self-Study) (22SS-0345)*Complete coverage of recent tax acts and any new legislation enacted before presentation*How the CARES Act corrected a technical glitch, and the effect of Rev. Proc. 2020-25 potential for amending prior returns*Final regulations -- bonus depreciationand Section 1031 exchanges*Technical correction Rev. Proc. 2019-13 -- use it or stand to lose second-year depreciation deductions for luxury automobiles*What are the components for real estate depreciation?*A new SUV or sedan, a study of depreciation alternatives*Permanency in Section 179 depreciation rules? How to maximize its use; when to use it; what property qualifies?*Sale of property and the depreciation recapture rules (Section Section 1245, 1250, unrecaptured Section 1250 gain for real estate, Section 291 for corporations)*How to depreciate like-kind exchange property*May Section 121 and Section 1031 apply to the same transfer of property?*Reacquired installment sale property -- calculating potential gain and new basis*Understanding Section 197 amortization issues; how to handle intangible asset costs*Depreciation issues, tax-deferred exchanges, personal property converted to business property, & overview of home sale exclusion*Guide for compliance and planning issues*Cases and rulings of depreciation and amortization issues and how they impact clients, along with the useful planning opportunities |
| Self-Study | | Downloadable PDF | 8 CPE (8 tech, 0 non-tech) | |
| 22SS-0346: Surgent's Planning and Strategy Formulation for Your Organization's Financial Success (Self-Study) (22SS-0346)*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) | |
| 22SS-0347: Surgent's Essential Depreciation and Expensing Update (Self-Study) (22SS-0347)*Complete coverage of recent tax acts and any new legislation enacted before presentation*How the CARES Act corrected a technical glitch, and the effect of Rev. Proc. 2020-25 potential for amending prior returns*Technical correction Rev. Proc. 2019-13 -- use it or stand to lose second year depreciation deductions for luxury automobiles*Detailed coverage of Section 179 expense election and Section 168(k) bonus or "additional first-year depreciation" -- how to maximize them, definitions, limitations, what property qualifies, etc.*Sale of property and the depreciation recapture rules (Section Section 1245, 1250, unrecaptured Section 1250 gain for real estate, Section 291 for corporations)*MACRS depreciation -- finding the proper method, convention, and recovery period*What is "listed property" and what are 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 the useful planning opportunities |
| Self-Study | | Downloadable PDF | 4 CPE (4 tech, 0 non-tech) | |
| 22SS-0348: Surgent's Essential Depreciation and Expensing Update (Self-Study) (22SS-0348)*Complete coverage of recent tax acts and any new legislation enacted before presentation*How the CARES Act corrected a technical glitch, and the effect of Rev. Proc. 2020-25 potential for amending prior returns*Technical correction Rev. Proc. 2019-13 -- use it or stand to lose second year depreciation deductions for luxury automobiles*Detailed coverage of Section 179 expense election and Section 168(k) bonus or "additional first-year depreciation" -- how to maximize them, definitions, limitations, what property qualifies, etc.*Sale of property and the depreciation recapture rules (Section Section 1245, 1250, unrecaptured Section 1250 gain for real estate, Section 291 for corporations)*MACRS depreciation -- finding the proper method, convention, and recovery period*What is "listed property" and what are 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 the useful planning opportunities |
| Self-Study | | On-Demand | 4 CPE (4 tech, 0 non-tech) | |
| 22SS-0349: Surgent's Tax Forms Boot Camp: LLCs, Partnerships and S Corporations (Self-Study) (22SS-0349)*Compare and contrast the tax consequences, opportunities, and pitfalls of operating a business as a partnership, LLC, or S Corporation*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" |
| Self-Study | | Downloadable PDF | 8 CPE (8 tech, 0 non-tech) | |
| 22SS-0350: Surgent's Tax Forms Boot Camp: LLCs, Partnerships and S Corporations (Self-Study) (22SS-0350)*Compare and contrast the tax consequences, opportunities, and pitfalls of operating a business as a partnership, LLC, or S Corporation*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" |
| Self-Study | | On-Demand | 8 CPE (8 tech, 0 non-tech) | |
| 22SS-0351: Surgent's Technology Trends and Hot Topics Impacting the Accounting Profession (Self-Study) (22SS-0351)*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) | |
| 22SS-0352: Surgent's Time Management for Professionals (Self-Study) (22SS-0352)*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) | |
| 22SS-0353: Surgent's Taxation of the Mobile Workforce (Self-Study) (22SS-0353)*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) | |
| 22SS-0355: Surgent's The Nimble Business: How to Thrive in a Rapidly Changing World (Self-Study) (22SS-0355)*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) | |
| 22SS-0356: Surgent's Advanced Trust Issues: A Roadmap for Success in An Increasingly Complex Area (Self-Study) (22SS-0356)*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) | |
| 22SS-0357: Surgent's 2020 Tax Strategies for Individuals and Businesses: Recent Legislation and Guidance Along with PPP/ERTC (Self-Study) (22SS-0357)*Impact of IRS Notice 2021-20 changes on the Employee Retention Tax Credit and PPP loan repayments for 2020*Impact of the American Rescue Plan Act of 2021 on 2020 tax returns*Maximizing the Employee Retention Tax Credit in 2020 under the new rules*Tax extender provisions taxpayers can use to reduce 2020 tax liability*Quick refunds for clients generated by net operating loss rules applicable to 2020 *The beneficial consequences of taking bonus depreciation on Qualified Improvement Property for years prior to 2020 and generating a larger refund for a prior year |
| Self-Study | | On-Demand | 3 CPE (3 tech, 0 non-tech) | |
| 22SS-0358: Surgent's Top 10 Tax Topics This Year (Self-Study) (22SS-0358)*Overview of virtual currency*Domicile and taxation*Employing life insurance*Mechanics of loss limitations*Donor-advised funds*State tax nexus*State trends in apportionment, passthrough entity (PTE) taxes, and other business considerations*HIPAA: what professionals need to know*Listed property, luxury auto limits, and taxable employee compensation*Buy-sell agreements and redemption agreements |
| Self-Study | | Downloadable PDF | 8 CPE (8 tech, 0 non-tech) | |
| 22SS-0359: Surgent's Microsoft Excel 2016: Useful Functions for CPAs (Self-Study) (22SS-0359)*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) | |
| 22SS-0360: Surgent's Performing Single Audits Under the Uniform Guidance for Federal Awards (Self-Study) (22SS-0360)*Core concepts involved in the single audit*The current requirements relating to the schedule of expendituresof federal awards (i.e., the SEFA) and how the auditor provides an in relation to opinion on the SEFA*An in-depth, common sense look at the four-step major program determination process and common problems encountered in its application*Performing the compliance audit of federal awards (i.e., theauditor's responsibilities related to internal control andcompliance for major programs and how the auditor utilizes theCompliance Supplement)*Auditee and auditor responsibilities related to the corrective actionplan and the summary schedule of prior audit findings*The auditor's reporting responsibilities in a single audit including the critical requirements related to the schedule of findings and questioned costs*Other significant issues (e.g., key sampling considerations, pass-through entities, and program-specific audits) |
| Self-Study | | Downloadable PDF | 8 CPE (8 tech, 0 non-tech) | |
| 22SS-0361: Surgent's Performing Single Audits Under the Uniform Guidance for Federal Awards (Self-Study) (22SS-0361)*Core concepts involved in the single audit*The current requirements relating to the schedule of expendituresof federal awards (i.e., the SEFA) and how the auditor provides an in relation to opinion on the SEFA*An in-depth, common sense look at the four-step major program determination process and common problems encountered in its application*Performing the compliance audit of federal awards (i.e., theauditor's responsibilities related to internal control andcompliance for major programs and how the auditor utilizes theCompliance Supplement)*Auditee and auditor responsibilities related to the corrective actionplan and the summary schedule of prior audit findings*The auditor's reporting responsibilities in a single audit including the critical requirements related to the schedule of findings and questioned costs*Other significant issues (e.g., key sampling considerations, pass-through entities, and program-specific audits) |
| Self-Study | | On-Demand | 8 CPE (8 tech, 0 non-tech) | |
| 22SS-0362: Surgent's Understanding How the IRS Rewards Whistleblowers (Self-Study) (22SS-0362)*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) | |
| 22SS-0363: Surgent's Understanding Non-Compete Agreements (Self-Study) (22SS-0363)*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) | |
| 22SS-0364: Surgent's U.S. GAAP vs. IFRS: Rev Rec & Business Combinations (Self-Study) (22SS-0364)*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) | |
| 22SS-0365: Surgent's Understanding Specific Risks in the Small and Medium-Sized Organization (Self-Study) (22SS-0365)*Why risk management is needed in every organization*What COVID-19 has taught us about risk management*Developing an overall plan of enterprise risk management*Financial risk*Marketing risk*Compliance and liability risk*Environmental risk*Cyber risk |
| Self-Study | | Downloadable PDF | 4 CPE (4 tech, 0 non-tech) | |
| 22SS-0366: Surgent's Update on Recent AICPA Standard Setting: Staying Current in a Changing Environment (Self-Study) (22SS-0366)*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 |
| Self-Study | | Downloadable PDF | 4 CPE (4 tech, 0 non-tech) | |
| 22SS-0367: Surgent's Understanding and Testing Control and Compliance in a Single Audit (Self-Study) (22SS-0367)*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) | |
| 22SS-0368: Surgent's Understanding and Testing Control and Compliance in a Single Audit (Self-Study) (22SS-0368)*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) | |
| 22SS-0369: Surgent's Microsoft Word 2016: Getting Started (Self-Study) (22SS-0369)*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 and change the document view*Select document navigation methods*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*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 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) | |
| 22SS-0370: Surgent's Microsoft Excel 365/Excel 2019: Working with Formulas and Functions (Self-Study) (22SS-0370)*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) | |
| 22SS-0371: Surgent's What in the FASB Were They Thinking! Not-for-Profits and Leases (Self-Study) (22SS-0371)*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) | |
| 22SS-0372: Surgent's What in the GASB Were They Thinking! Governments and Leases (Self-Study) (22SS-0372)*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) | |
| 22SS-0373: Surgent's Working Remotely: Best Practices, Challenges and Opportunities (Self-Study) (22SS-0373)*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) | |
| 22SS-0374: Surgent's Work-Life Balance: Maximizing Productivity and Understanding Related Tax Issues (Self-Study) (22SS-0374)*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) | |
| 22SS-0375: Surgent's Why People Quit: A Look at Accounting and Other Professionals (Self-Study) (22SS-0375)*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) | |
| 22SS-0376: Surgent's Employee Stock Options: What Financial Professionals Should Know When Advising Their Clients (Self-Study) (22SS-0376)*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) | |
| 22SS-0377: Surgent's Weekly Expert Hour (Original Air Date: 9/23/21) (Self-Study) (22SS-0377)*Latest news on proposed tax legislation (as of 9/23/21)*Modification of rules relating to retirement plans*SECURE Act 2.0*Wyden pass-through reform discussion draft |
| Self-Study | | On-Demand | 1 CPE (1 tech, 0 non-tech) | |
| 22SS-0378: Surgent's Weekly Expert Hour (Original Air Date: 9/16/21) (Self-Study) (22SS-0378)*Latest news on proposed tax legislation (as of 9/16/21)*Modification of rules relating to retirement plans*Health care sharing ministry*Wyden pass-through reform discussion draft |
| Self-Study | | On-Demand | 1 CPE (1 tech, 0 non-tech) | |
| 22SS-0379: Surgent's Weekly Expert Hour (Original Air Date: 9/30/21) (Self-Study) (22SS-0379)*Coronavirus-related distributions*Qualified disaster-related distributions from qualified plans*TIGTA Report 2021*Retirement planning |
| Self-Study | | On-Demand | 1 CPE (1 tech, 0 non-tech) | |
| 22SS-0380: Surgent's Weekly Expert Hour (Original Air Date: 10/07/21) (Self-Study) (22SS-0380)*Update on tax legislation (as of 10/7/21)*Medicare reimbursements and balance billing*When does it make economic sense to claim Social Security? |
| Self-Study | | On-Demand | 1 CPE (1 tech, 0 non-tech) | |
| 22SS-0381: Surgent's Weekly Expert Hour (Original Air Date: 10/14/21) (Self-Study) (22SS-0381)*Increase for Social Security recipients*New 2021 draft tax forms (as of 10/14/21): Form 1040 - Schedule 1, Schedule 2, and Schedule 3*The 4% rule: is this the best approach to sustainable retirement spending*Commercial real estate tax strategies: a refresher for tax year 2021 |
| Self-Study | | On-Demand | 1 CPE (1 tech, 0 non-tech) | |
| 22SS-0382: Surgent's Weekly Expert Hour (Original Air Date: 10/21/21) (Self-Study) (22SS-0382)*Legislative update (as of 10/21/21)*TIGTA report #2021-30-042*Tax aspects of selling a home |
| Self-Study | | On-Demand | 1 CPE (1 tech, 0 non-tech) | |
| 22SS-0383: Surgent's Weekly Expert Hour (Original Air Date: 10/28/21) (Self-Study) (22SS-0383)*Details of the Build Back Better framework announced by President Biden (as of 10/28/21)*The IRS' responses to questions about rehires following bona fide retirement and in-service distributions*Employee Retention Tax Credit -- 2020 and 2021 legislation*Medicare plans, parts, and costs |
| Self-Study | | On-Demand | 1 CPE (1 tech, 0 non-tech) | |
| 22SS-0384: Surgent's Weekly Expert Hour (Original Air Date: 11/04/21) (Self-Study) (22SS-0384)*The IRS' responses to questions about rehires following bona fide retirement and in-service distributions*Proposed Build Back Better legislation (as of 11/04/21)*Tax aspects of selling a home*Changes to IRC Section 41 Research Credit Refund Claims |
| Self-Study | | On-Demand | 1 CPE (1 tech, 0 non-tech) | |
| 22SS-0385: Surgent's Weekly Expert Hour (Original Air Date: 11/11/21) (Self-Study) (22SS-0385)*Infrastructure Investment and Jobs Act (as of 11/11/21)*Q&As regarding the Employee Retention Credit (ERC)*Audit Reconsideration |
| Self-Study | | On-Demand | 1 CPE (1 tech, 0 non-tech) | |
| 22SS-0386: Surgent's Weekly Expert Hour (Original Air Date: 11/18/21) (Self-Study) (22SS-0386)*Enactment of the Infrastructure Investment and Jobs Act (IIJA)*IRS Notice 2021-63*Revenue Procedure 2021-47on tax treatment of Homeowner Assistance Fund (HAF) payments*News Release 2021-217*Asset allocation*Year-end tax planning |
| Self-Study | | On-Demand | 1 CPE (1 tech, 0 non-tech) | |
| 22SS-0387: Surgent's Weekly Expert Hour (Original Air Date: 12/02/21) (Self-Study) (22SS-0387)*Year-end tax planning considerations (as of 12/02/21)*News Release 2021-217*News Release 2021-215*OSHA's proposed COVID-19 Vaccination and Testing Emergency Temporary Standard |
| Self-Study | | On-Demand | 1 CPE (1 tech, 0 non-tech) | |
| 22SS-0388: Surgent's Weekly Expert Hour (Original Air Date: 12/09/21) (Self-Study) (22SS-0388)*The IRS issues guidance on the retroactive termination of the ERC -- Notice 2021-65*The IRS signals when limited liability company member income may be subject to self-employment tax*HSAs*DOL requires 401(k) and defined contribution plans to give participants lifetime income estimates |
| Self-Study | | On-Demand | 1 CPE (1 tech, 0 non-tech) | |
| 22SS-0389: Surgent's Weekly Expert Hour (Original Air Date: 12/16/21) (Self-Study) (22SS-0389)*Outlook for the economy and markets (as of 12/16/21)*OSHA's COVID-19 Vaccination and Testing Emergency Temporary Standard*Back Door Roths and Mega Back Door Roths and howthe proposed Build Back Better Act would affect them |
| Self-Study | | On-Demand | 1 CPE (1 tech, 0 non-tech) | |
| 22SS-0390: Surgent's Weekly Expert Hour (Original Air Date: 9/09/21) (Self-Study) (22SS-0390)*IRS letter commenting on PPP loan treatment for pass-through entities*Tax relief for hurricane and flood victims*Tax-exempt property: determining the appropriate class lives |
| Self-Study | | On-Demand | 1 CPE (1 tech, 0 non-tech) | |
| 22SS-0391: Surgent's Weekly Expert Hour (Original Air Date: 9/02/21) (Self-Study) (22SS-0391)*S Corporation PPP loan forgiveness*Tax issues related to remote workers*Family offices: an overview*Investing in bitcoin and cryptocurrency |
| Self-Study | | On-Demand | 1 CPE (1 tech, 0 non-tech) | |
| 22SS-0392: Surgent's Weekly Expert Hour (Original Air Date: 8/26/21) (Self-Study) (22SS-0392)*Which states are taxing forgiven PPP loans?*Update on draft 2021 forms (as of 8/26/21)*Medicare overview*Child and dependent care expenses/advance child tax credit payments*Deductibility of conservation easements |
| Self-Study | | On-Demand | 1 CPE (1 tech, 0 non-tech) | |
| 22SS-0393: Surgent's Weekly Expert Hour (Original Air Date: 8/19/21) (Self-Study) (22SS-0393)*Election used in determining whether an entity is a syndicate*Tax Pro Account*Revenue Procedure 2021-33*Notice 2021-49 -- Guidance on the ERTC |
| Self-Study | | On-Demand | 1 CPE (1 tech, 0 non-tech) | |
| 22SS-0394: Surgent's Weekly Expert Hour (Original Air Date: 8/12/21) (Self-Study) (22SS-0394)*Child Tax Credit update (as of 8/12/21)*Revenue Procedure 2021-33*How to use an annuity*What tax practitioners need to be aware of regarding the Champlain Towers condo collapse |
| Self-Study | | On-Demand | 1 CPE (1 tech, 0 non-tech) | |
| 22SS-0395: Surgent's Weekly Expert Hour (Original Air Date: 8/05/21) (Self-Study) (22SS-0395)*Tax basis capital account reporting required for 2020 and after*Tax Pro Account*QR codes attached to IRS notices*1031 exchanges |
| Self-Study | | On-Demand | 1 CPE (1 tech, 0 non-tech) | |
| 22SS-0396: Surgent's Weekly Expert Hour (Original Air Date: 7/29/21) (Self-Study) (22SS-0396)*SBA PPP Direct Forgiveness Portal*Roth IRAs and businesses*Forms 3508S, 3508 EZ, and 3508*IRS Notice 2021-20*S Corporations and reasonable compensation |
| Self-Study | | On-Demand | 1 CPE (1 tech, 0 non-tech) | |
| 22SS-0397: Surgent's Weekly Expert Hour (Original Air Date: 7/22/21) (Self-Study) (22SS-0397)*Pre-COVID trends in Social Security claiming*Roth IRAs and businesses*Tax Pro Account*Update on the Child Credit (as of 7/22/21) |
| Self-Study | | On-Demand | 1 CPE (1 tech, 0 non-tech) | |
| 22SS-0398: Surgent's Weekly Expert Hour (Original Air Date: 7/15/21) (Self-Study) (22SS-0398)*Advance Child Tax Credit payments*7/1/2021 Interim Final Regs on the No Surprises Act*How inflation affects depreciation tax planning*Preparing for inflation*Tax timing issues |
| Self-Study | | On-Demand | 1 CPE (1 tech, 0 non-tech) | |
| 22SS-0399: Surgent's Weekly Expert Hour (Original Air Date: 7/08/21) (Self-Study) (22SS-0399)*Global Minimum Tax*Common tax scams and how to avoid them*What the IRS does when it receives a tax return*Employee benefits options |
| Self-Study | | On-Demand | 1 CPE (1 tech, 0 non-tech) | |
| 22SS-0400: Surgent's Weekly Expert Hour (Original Air Date: 7/01/21) (Self-Study) (22SS-0400)*Emergency Rental Assistance*The Social Security Administration's Business Services Online (BSO) Portal*What you need to know about the monthly Child Tax Credit payments starting in July 2021*What the IRS does when it receives a tax return*What you need to know about returning to the office |
| Self-Study | | On-Demand | 1 CPE (1 tech, 0 non-tech) | |
| 22SS-0401: Surgent's Weekly Expert Hour (Original Air Date: 6/24/21) (Self-Study) (22SS-0401)*What to do if you haven't received your refund*What the IRS does when it receives a tax return*Tax planning and items that reduce AGI*What you need to know about Medicare |
| Self-Study | | On-Demand | 1 CPE (1 tech, 0 non-tech) | |
| 22SS-0402: Surgent's Weekly Expert Hour (Original Air Date: 6/17/21) (Self-Study) (22SS-0402)*IRS Publication 590-B -- 10-Year Rule*What the IRS does when it receives a tax return*Update on Form 7200 (as of 6/17/21)*Discussion of the updated draft of Form 941 (as of 6/17/21)*Notice 2020-75 |
| Self-Study | | On-Demand | 1 CPE (1 tech, 0 non-tech) | |
| 22SS-0403: Surgent's Weekly Expert Hour (Original Air Date: 6/10/21) (Self-Study) (22SS-0403)*SALT relief*Tax basis capital reporting*Remote workforce issues*Update on the Section 121 Exclusion*Takeaways from Coca-Cola v. Commissioner |
| Self-Study | | On-Demand | 1 CPE (1 tech, 0 non-tech) | |
| 22SS-0404: Surgent's Weekly Expert Hour (Original Air Date: 6/03/21) (Self-Study) (22SS-0404)*A detailed discussion of the Biden Administration's Fiscal Year 2022 Revenue Proposals as of 6/3/21, including:*The American Jobs Plan*The American Families Plan*Reforming the taxation of capital income*Improving tax compliance |
| Self-Study | | On-Demand | 1 CPE (1 tech, 0 non-tech) | |
| 22SS-0405: Surgent's Weekly Expert Hour (Original Air Date: 5/27/21) (Self-Study) (22SS-0405)*The American Families Plan Tax Compliance Agenda (as of 5/27/21)*IRS Notice 2021-31*Pitfalls to avoid when moving IRA assets for beneficiaries*New Form 14457 and accompanying Instructions*Options to resolve taxpayer noncompliance related to foreign income or assets*Updated Voluntary Disclosure Program (UVDP) |
| Self-Study | | On-Demand | 1 CPE (1 tech, 0 non-tech) | |
| 22SS-0406: Surgent's Weekly Expert Hour (Original Air Date: 5/20/21) (Self-Study) (22SS-0406)*COBRA continuation coverage*Coronavirus-related distributions (CRDs)*Using Form 8915-E*Changes brought about by the Consolidated Appropriations Act of 2021 |
| Self-Study | | On-Demand | 1 CPE (1 tech, 0 non-tech) | |
| 22SS-0407: Surgent's Weekly Expert Hour (Original Air Date: 5/13/21) (Self-Study) (22SS-0407)*The American Families Plan*Paycheck Protection Program*Estate of Michael Jackson v. Commissioner*Outlook for the economy and markets (as of 5/13/21)*Secure Act 2.0 pending legislation (as of 5/13/21) |
| Self-Study | | On-Demand | 1 CPE (1 tech, 0 non-tech) | |
| 22SS-0408: Surgent's Weekly Expert Hour (Original Air Date: 5/06/21) (Self-Study) (22SS-0408)*The American Families Plan*Estate of Michael Jackson v. Commissioner*PPP loan forgiveness*Section 1244 losses |
| Self-Study | | On-Demand | 1 CPE (1 tech, 0 non-tech) | |
| 22SS-0409: Surgent's Weekly Expert Hour (Original Air Date: 1/28/21) (Self-Study) (22SS-0409)*FinCEN Notice 2020-2 (12/31/2020)*Revenue Procedure 2020-54*IRS Notice 2021-13*Remote workforce issues*Recent changes to federal energy incentive programs -- 179D and 45L (as of 1/28/21) |
| Self-Study | | On-Demand | 1 CPE (1 tech, 0 non-tech) | |
| 22SS-0410: Surgent's Weekly Expert Hour (Original Air Date: 1/21/21) (Self-Study) (22SS-0410)*ERC rules prior to the CAA changes*Taxation of virtual currency (as of 1/21/21)*Non-convertible in-game currencies*SECURE Act as of 1/21/21 |
| Self-Study | | On-Demand | 1 CPE (1 tech, 0 non-tech) | |
| 22SS-0411: Surgent's Weekly Expert Hour (Original Air Date: 1/14/21) (Self-Study) (22SS-0411)*The second Economic Impact Payment*Brett John Ball v. Commissioner of Internal Revenue*Section 965 transition tax*Time collection options for employers |
| Self-Study | | On-Demand | 1 CPE (1 tech, 0 non-tech) | |
| 22SS-0412: Surgent's Weekly Expert Hour (Original Air Date: 1/07/21) (Self-Study) (22SS-0412)*Highlights of new end-of-2020 tax legislation*Donor-advised funds*Key themes for the economy and markets in 2021*Retirement income planning |
| Self-Study | | On-Demand | 1 CPE (1 tech, 0 non-tech) | |
| 22SS-0413: Surgent's Weekly Expert Hour (Original Air Date: 12/17/20) (Self-Study) (22SS-0413)*Casualty and theft losses*Federally declared disaster areas for 2020*Cost segregation in 2020*Taxation of virtual currency (as of 12/17/20) |
| Self-Study | | On-Demand | 1 CPE (1 tech, 0 non-tech) | |
| 22SS-0414: Surgent's Weekly Expert Hour (Original Air Date: 12/10/20) (Self-Study) (22SS-0414)*Tax extenders set to expire at the end of 2020*Revenue Procedure 2009-20*Revenue Procedure 2011-58*Converting from tax deferred to Roth*Health care flexible spending accounts (FSAs)*Health savings accounts |
| Self-Study | | On-Demand | 1 CPE (1 tech, 0 non-tech) | |
| 22SS-0415: Surgent's Weekly Expert Hour (Original Air Date: 12/03/20) (Self-Study) (22SS-0415)*Baer v. United States*Long-term care*TD 9935 final regulations regarding Section 1031 exchanges*Charitable tax planning update (as of 12/03/20) |
| Self-Study | | On-Demand | 1 CPE (1 tech, 0 non-tech) | |
| 22SS-0416: Surgent's Weekly Expert Hour (Original Air Date: 11/19/20) (Self-Study) (22SS-0416)*Baer v. United States*Safe harbor provided by Rev. Proc. 2020-51*Are S Corporations and partnerships subject to the $10,000 SALT limit? IRS Notice 2020-75*Commercial real estate tax strategies |
| Self-Study | | On-Demand | 1 CPE (1 tech, 0 non-tech) | |
| 22SS-0417: Surgent's Weekly Expert Hour (Original Air Date: 11/12/20) (Self-Study) (22SS-0417)*Treasury Decision 9930 and its effect on required minimum distributions*Rev. Proc. 2020-50 guidance*Data security*Data retention: which documents should you keep and for how long? |
| Self-Study | | On-Demand | 1 CPE (1 tech, 0 non-tech) | |
| 22SS-0418: Surgent's Weekly Expert Hour (Original Air Date: 11/05/20) (Self-Study) (22SS-0418)*Changes to the Main Street Lending Program*PPP Loan Necessity Questionnaires*RMD rules for those continuing to work beyond age 72*Health insurance and Medicare: new challenges for 2021 |
| Self-Study | | On-Demand | 1 CPE (1 tech, 0 non-tech) | |
| 22SS-0419: Surgent's Weekly Expert Hour (Original Air Date: 10/29/20) (Self-Study) (22SS-0419)*Taxpayer Advocate Service (TAS) COVID-19 Business Tax Relief Tool*2021 retirement plan limits*State tax issues: out-of-state commuters, nexus, convenience rules, telecommuting*American economic policies in practice over the years |
| Self-Study | | On-Demand | 1 CPE (1 tech, 0 non-tech) | |
| 22SS-0420: Surgent's Weekly Expert Hour (Original Air Date: 10/22/20) (Self-Study) (22SS-0420)*Excepted benefit HRAs -- Revenue Procedure 2020-43*T.D. 9923: final regulations concerning ABLE accounts*New DOL proposed rule ( September 2020) on classifying workers as employees or independent contractors*Like-kind exchange rules post TCJA |
| Self-Study | | On-Demand | 1 CPE (1 tech, 0 non-tech) | |
| 22SS-0421: Surgent's Weekly Expert Hour (Original Air Date: 10/15/20) (Self-Study) (22SS-0421)*SBA Form 3508S*Closing a sole proprietorship with one or more employees*Applying for Social Security benefits: common "odd" cases*Professional employer organizations (PEOs) |
| Self-Study | | On-Demand | 1 CPE (1 tech, 0 non-tech) | |
| 22SS-0422: Surgent's Weekly Expert Hour (Original Air Date: 10/08/20) (Self-Study) (22SS-0422)*TIGTA Audit Report No. 2020-30-056*Regulations underSection 274relating to deducting meal and entertainment expenses (October 2020)*PPP loan forgiveness (as of 10/08/20) |
| Self-Study | | On-Demand | 1 CPE (1 tech, 0 non-tech) | |
| 22SS-0423: Surgent's Weekly Expert Hour (Original Air Date: 10/01/20) (Self-Study) (22SS-0423)*PPP loan forgiveness update (as of 10/01/20)*Identity Protection PIN (IP PIN)*Late filing penalties and small partnership relief (as of 10/01/20)*FFCRA DOL FAQs 91 through 103 |
| Self-Study | | On-Demand | 1 CPE (1 tech, 0 non-tech) | |
| 22SS-0424: Surgent's Weekly Expert Hour (Original Air Date: 9/24/20) (Self-Study) (22SS-0424)*IRS Announcement 2020-12*2020 estate, gift, and GST tax*Mechanics and benefits of the gift/sale to grantor trust*Partnership reporting for carried interests |
| Self-Study | | On-Demand | 1 CPE (1 tech, 0 non-tech) | |
| 22SS-0425: Surgent's Weekly Expert Hour (Original Air Date: 09/17/20) (Self-Study) (22SS-0425)*IRS Notice 2020-66*IRS Notice 2020-71*BBA centralized partnership audit regime*Where to live in retirement*Reasons 2020 is the year for Roth conversions |
| Self-Study | | On-Demand | 1 CPE (1 tech, 0 non-tech) | |
| 22SS-0426: Surgent's Weekly Expert Hour (Original Air Date: 9/10/20) (Self-Study) (22SS-0426)*IRS Notice 1444-A*IRS Web page: BBA Centralized Partnership Audit Regime*Top 10 questions regarding health insurance*IRS Notice 2020-65 |
| Self-Study | | On-Demand | 1 CPE (1 tech, 0 non-tech) | |
| 22SS-0427: Surgent's Weekly Expert Hour (Original Air Date: 9/03/20) (Self-Study) (22SS-0427)*CCA 202035011*The 10 most asked questions about IRAs and qualified plans*Proposed regulations relating to employer-provided parking (as of 9/03/20)*UPDATE on employee payroll tax deferrals (as of 9/03/20)*Notice 2020-65 |
| Self-Study | | On-Demand | 1 CPE (1 tech, 0 non-tech) | |
| 22SS-0428: Surgent's Weekly Expert Hour (Original Air Date: 8/27/20) (Self-Study) (22SS-0428)*Proposed Schedules K-2 and K-3 (as of 8/27/20)*Section 165(i)*CARES Act changes to the net operating loss rules*Revenue Procedure 2020-24 |
| Self-Study | | On-Demand | 1 CPE (1 tech, 0 non-tech) | |
| 22SS-0429: Surgent's Weekly Expert Hour (Original Air Date: 8/20/20) (Self-Study) (22SS-0429)*IRS Notice 2020-51*IR 2020-182*IRS retools Settlement Days program in response to COVID-19 pandemic*PPP loan developments (as of 8/20/20) |
| Self-Study | | On-Demand | 1 CPE (1 tech, 0 non-tech) | |
| 22SS-0430: Surgent's Weekly Expert Hour (Original Air Date: 8/13/20) (Self-Study) (22SS-0430)*Section 163(j)final regulations (as of 8/13/20)*IRS Notice 2020-59*Revenue Procedure 2020-22*Revenue Procedure 2020-25 |
| Self-Study | | On-Demand | 1 CPE (1 tech, 0 non-tech) | |
| 22SS-0431: Surgent's Weekly Expert Hour (Original Air Date: 8/06/20) (Self-Study) (22SS-0431)*Revenue Procedure 2003-16*Tax treatment of carried interests*IRS Notice 2020-43*Helping your clients make wise use of their health care dollars*Basic estate planning |
| Self-Study | | On-Demand | 1 CPE (1 tech, 0 non-tech) | |
| 22SS-0432: Surgent's Weekly Expert Hour (Original Air Date: 7/30/20) (Self-Study) (22SS-0432)*TD 9905*PTINs*IRS guidance on recapture of excess employment tax credits (TD 9904 and REG-111879-20)*Notice 2020-51 |
| Self-Study | | On-Demand | 1 CPE (1 tech, 0 non-tech) | |
| 22SS-0433: Surgent's Weekly Expert Hour (Original Air Date: 7/23/20) (Self-Study) (22SS-0433)*PPP loans (as of 7/23/20)*Notice 2020-54*Labor law issues relating to the coronavirus pandemic*Partnership developments (as of 7/23/20) |
| Self-Study | | On-Demand | 1 CPE (1 tech, 0 non-tech) | |
| 22SS-0434: Surgent's Weekly Expert Hour (Original Air Date: 1/06/22) (Self-Study) (22SS-0434)*The status of the Build Back Better Act as of 1/6/22*IRS Letters 6419 and6475*Update on disaster relief as of 1/6/22*Individual health insurance in 2022 |
| Self-Study | | On-Demand | 1 CPE (1 tech, 0 non-tech) | |
| 22SS-0435: Surgent's Weekly Expert Hour (Original Air Date: 1/13/22) (Self-Study) (22SS-0435)*Child Tax Credit*Form 7203, "S Corporation Shareholder Stock and Debt Basis Limitations"*Carried interests*IRS News Release 2021-217 -- How to be prepared for filing 2021 returns in 2022*IRS Notice 2022-1 -- IRS guidance regarding reporting of discharged student debt |
| Self-Study | | On-Demand | 1 CPE (1 tech, 0 non-tech) | |
| 22SS-0436: Surgent's Weekly Expert Hour (Original Air Date: 1/20/22) (Self-Study) (22SS-0436)*The Employee Retention Tax Credit overview and update (as of 1/20/22)*What accountants want to know about the American economy looking forward to 2022*The No Surprises Act |
| Self-Study | | On-Demand | 1 CPE (1 tech, 0 non-tech) | |
| 22SS-0437: Surgent's Weekly Expert Hour (Original Air Date: 1/27/22) (Self-Study) (22SS-0437)*Letter 6419*Form 1099-K reporting by third party settlement organizations*Preparing for filing season |
| Self-Study | | On-Demand | 1 CPE (1 tech, 0 non-tech) | |
| 22SS-0438: Surgent's Give Me a Little Credit: Understanding the Yellow Book CPE Requirements (Self-Study) (22SS-0438)*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) | |
| 22SS-0439: Surgent's Not a Minor Matter: Determining Major Programs in a Single Audit (Self-Study) (22SS-0439)*Understand 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 | 1 CPE (1 tech, 0 non-tech) | |
| 22SS-0440: Surgent's The Yellow Book Performance and Reporting Requirements for a Financial Audit (Self-Study) (22SS-0440)*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) | |
| 22SS-0441: Surgent's The Yellow Book Performance and Reporting Requirements for Attestation Engagements (Self-Study) (22SS-0441)*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) | |
| 22SS-0442: Surgent's Fraud in Governments and Nonprofits (Self-Study) (22SS-0442)*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) | |
| 22SS-0443: Surgent's The Basics of Nonprofit Financial Reporting (Self-Study) (22SS-0443)*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) | |
| 22SS-0444: Surgent's Government/Not-for-Profit Update (Self-Study) (22SS-0444)*Preparing for the implementation of GASB No. 87 related to leases*How to apply recent FASB ASUs related to contributed nonfinancial assets and leases*Other key developments affecting governments and not-for-profits |
| Self-Study | | On-Demand | 2 CPE (2 tech, 0 non-tech) | |
| 22WI-0420: Revenue Recognition: Determining and Allocating the Transaction Price (Webinar) (22WI-0420)*Requirements for determining a transaction price *Requirements for allocating a transaction price |
| 4/4/2023 | 12 - 2 p.m. | Online | 2 CPE (2 tech, 0 non-tech) | |
| 22WI-0421: Revenue Recognition: Identifying the Contract and Performance Obligations (Webinar) (22WI-0421)*Principles of revenue recognition *Steps 1 and 2 in the process for revenue recognition, identifying a contract and identifying performance obligations in a contract |
| 4/4/2023 | 8 - 11 a.m. | Online | 3 CPE (3 tech, 0 non-tech) | |
| 23WI-0032: Excel for Accounting Professionals Session 7: Date Driven Workbooks and Concatenation (Webinar) (23WI-0032)n/a |
| 5/3/2023 | 1 - 3 p.m. | Online | 2 CPE (2 tech, 0 non-tech) | |
| 23WI-0012: Preparation, Compilation and Review Engagements: Update and Review (Webinar) (23WI-0012)*Overview of preparation, compilation, and review guidance *Accounting and reporting issues *Current practice issues *Common deficiencies in peer reviews *Current and future standard setting projects |
| 4/21/2023 | 9:30 a.m. - 1:30 p.m. | Online | 4 CPE (4 tech, 0 non-tech) | |
| 22WI-0418: Special Considerations under Revenue Recognition (Webinar) (22WI-0418)*Licensing *Warranties *Principal versus agent *Incremental costs of obtaining a contract with a customer |
| 3/28/2023 | 9 - 10 a.m. | Online | 1 CPE (1 tech, 0 non-tech) | |
| 23WI-0023: Excel for Accounting Professionals Session 4: Conditional Summing and Lookups (Webinar) (23WI-0023)n/a |
| 4/27/2023 | 1 - 3 p.m. | Online | 2 CPE (2 tech, 0 non-tech) | |
| 23WI-0031: Excel for Accounting Professionals Session 6: List Comparisons and Indenting (Webinar) (23WI-0031)n/a |
| 5/2/2023 | 1 - 3 p.m. | Online | 2 CPE (2 tech, 0 non-tech) | |
| 23WI-0025: How Culture Affects Risks (Webinar) (23WI-0025)*Communicating core values *Corporate culture built upon core values *Risk awareness *Behavioral-based interviewing |
| 4/28/2023 | 9:30 - 10:30 a.m. | Online | 1 CPE (1 tech, 0 non-tech) | |
| 22WI-0417: Revenue Recognition: Presentation and Disclosure (Webinar) (22WI-0417)*Statement of financial position *Disclosures *Disaggregation of revenue disclosures *Disclosure of contract balances *Performance obligations disclosures *Disclosure of significant judgments *Disclosures for determining the transaction price and the amounts allocated to performance obligations *Disclosure illustrations |
| 3/28/2023 | 11 a.m. - 12 p.m. | Online | 1 CPE (1 tech, 0 non-tech) | |
| 23WI-0011: Performing Preparation, Compilation and Review Engagements (Webinar) (23WI-0011)*Forms, checklists and other documentation for preparing, compiling and reviewing engagements *Explanation of the differences between compilation and preparation engagements *Criteria of a compilation engagement and the entities where compilations can be performed *Criteria of a review engagement *Changes in level of service |
| 4/21/2023 | 2:30 - 4:30 p.m. | Online | 2 CPE (2 tech, 0 non-tech) | |
| 23WI-0003: Accounting for Digital Assets under US GAAP (Webinar) (23WI-0003)*Brief overview of digital assets *How to account for investments in crypto assets, like bitcoin *How to account for the receipt of digital assets when received as consideration from a contract with a customer *How to apply the intangible asset accounting model to holdings of digital assets *How to account for the sale of digital assets *Factors that custodians or depositors of digital assets may consider to determine when to recognize ownership of digital assets |
| 4/11/2023 | 8 - 9 a.m. | Online | 1 CPE (1 tech, 0 non-tech) | |
| 23WI-0014: Advanced Management Skills (Webinar) (23WI-0014)*Leadership styles *Change Management *Understanding social styles *Developing high-performance employees |
| 4/24/2023 | 12 - 4 p.m. | Online | 4 CPE (0 tech, 4 non-tech) | |
| 23WI-0010: Change the Way You Work: Success as a Virtual CFO (Webinar) (23WI-0010)*Virtual CFO role Overview *Potential service models *Virtual CFO readiness *Outsourced bookkeeping vs. virtual CFO roles *Ethical considerations *Technology platforms |
| 4/21/2023 | 8 a.m. - 12:30 p.m. | Online | 4.5 CPE (0 tech, 4.5 non-tech) | |
| 23WI-0035: Advanced Management Skills (Webinar) (23WI-0035)*Leadership styles *Change Management *Understanding social styles *Developing high-performance employees |
| 6/30/2023 | 9 a.m. - 1 p.m. | Online | 4 CPE (0 tech, 4 non-tech) | |
| 23WI-0006: Accountants Liability: Balancing Risk and Reward (A&A Focus) (Webinar) (23WI-0006)*Claim data of the AICPA Professional Liability Insurance Program*Practice management and firm culture*Client and engagement process*Client and engagement continuance and termination*Billing*Data security*Audit and attest services*Risk management issues that arise during consultancy, planning, and Fieldwork*Addressing hiccups*Binding documentation |
| 4/19/2023 | 12 - 4 p.m. | Online | 4 CPE (4 tech, 0 non-tech) | 4 Ethics |
| 22WI-0419: Recognizing Revenue When a Performance Obligation has Been Satisfied (Webinar) (22WI-0419)*Transfer of control *Performance obligations satisfied at a point in time *Performance obligations satisfied over time *Measuring progress toward complete satisfaction of a performance obligation |
| 4/4/2023 | 3 - 4 p.m. | Online | 1 CPE (1 tech, 0 non-tech) | |
| 22WI-0416: Statement of Cash Flows: Preparation, Presentation and Use (Webinar) (22WI-0416)*Presentation requirements and issues *Operating section options and reporting issues *Cash equivalents examples and issues *Future developments and proposed changes |
| 3/27/2023 | 11 a.m. - 3 p.m. | Online | 4 CPE (4 tech, 0 non-tech) | |
| 23WI-0015: Excel for Accounting Professionals Session 1: Tables and Named References (Webinar) (23WI-0015)n/a |
| 4/24/2023 | 1 - 3 p.m. | Online | 2 CPE (2 tech, 0 non-tech) | |
| 23WI-0016: COSO's Internal Control Framework Essentials (Webinar) (23WI-0016)*Components and principles of internal control *Concepts associated with the COSO framework *Management responsibilities versus auditor responsibilities *Common significant accounting processes *Tools and techniques used for internal control documentation |
| 4/25/2023 | 8 a.m. - 12 p.m. | Online | 4 CPE (4 tech, 0 non-tech) | |
| 23WI-0027: Risk Management Is Evolving (Webinar) (23WI-0027)*Risk Management *Value stream and Plus/Delta techniques *Cyber risks *Black Swan events |
| 4/28/2023 | 3 - 4 p.m. | Online | 1 CPE (1 tech, 0 non-tech) | |
| 23WI-0029: Roles and Responsibilities in Risk Management (Webinar) (23WI-0029)*Risk Management *Anticipatory leadership *Leadership roles in risk Management |
| 4/28/2023 | 10:30 - 11:30 a.m. | Online | 1 CPE (1 tech, 0 non-tech) | |
| 23WI-0021: Excel for Accounting Professionals Session 3: Workbook Design Principles and Organization (Webinar) (23WI-0021)n/a |
| 4/26/2023 | 1 - 3 p.m. | Online | 2 CPE (2 tech, 0 non-tech) | |
| 23WI-0018: Excel for Accounting Professionals Session 2: Data Validation and Conditional Formatting (Webinar) (23WI-0018)n/a |
| 4/25/2023 | 1 - 3 p.m. | Online | 2 CPE (2 tech, 0 non-tech) | |
| 23WI-0005: Demystifying Artificial Intelligence (Webinar) (23WI-0005)*Differences between AI, ML and DL *Benefits of Artificial Intelligence *AI applications and capabilities and how it drives a competitive advantage *Explanation of the importance of data in AI applications *Industry drivers and real-world examples of AI |
| 4/14/2023 | 9 a.m. - 1 p.m. | Online | 3.5 CPE (3.5 tech, 0 non-tech) | |
| 23WI-0002: Blockchain for Global Supply Chain (Webinar) (23WI-0002)*Blockchain overview *Ethical sourcing *The relationship between public and private blockchain networks and physical supply chain automation, digital goods, and vendor management *The role of smart contracts in supply chain blockchain networks *Determining appropriateness of blockchain as a solution *Regulatory issues, such as HIPAA and GDPR, that affect blockchain implementations |
| 4/10/2023 | 9 a.m. - 12 p.m. | Online | 3 CPE (3 tech, 0 non-tech) | |
| 23WI-0004: Advanced Financial Skills (Webinar) (23WI-0004)*Skills for the 21st century finance department *Strategic planning using the Backcasting method *The Balanced Scorecard Method for aligning goals and objectives to strategy *Risk identification, assessment, and mitigation *How to use social styles to build stronger relationships *Methods for effectively implementing change and minimizing the human pushback *Preparing a financial analysis that is insightful to the users, driving improvements to the organization *Hiring, managing, and retaining high-achieving employees |
| 4/12/2023 | 12 - 4 p.m. | Online | 4 CPE (0 tech, 4 non-tech) | |
| 23WI-0033: Excel for Accounting Professionals Session 8: Dynamic Headers, Mapping Tables and Error Check (Webinar) (23WI-0033)n/a |
| 5/4/2023 | 1 - 3 p.m. | Online | 2 CPE (2 tech, 0 non-tech) | |
| 23WI-0030: Excel for Accounting Professionals Session 5: Error Trapping and Improving Lookups (Webinar) (23WI-0030)n/a |
| 5/1/2023 | 1 - 3 p.m. | Online | 2 CPE (2 tech, 0 non-tech) | |
| 23WI-0017: Documenting Internal Control (Webinar) (23WI-0017)*Documentation tools such as internal control questionnaires, narratives, flowcharts and control matrixes *Auditor considerations for documenting internal controls in a risk assessment *Documentation of an assessment of internal control |
| 4/25/2023 | 1:30 - 2:30 p.m. | Online | 1 CPE (1 tech, 0 non-tech) | |
| 23WI-0013: Competencies and Skills Required by Virtual CFOs (Webinar) (23WI-0013)*Virtual CFO role Overview *Potential service models *Virtual CFO readiness *Outsourced bookkeeping vs. virtual CFO roles |
| 4/22/2023 | 1:30 - 2:30 p.m. | Online | 1 CPE (0 tech, 1 non-tech) | |
| 23WI-0022: Finance Business Partnering: Influence to Impact (Webinar) (23WI-0022)*An overview of the finance business partner *Developing business acumen *Business model generation *Strategic planning process *Improving the impact of your communication *Read your stakeholders better *Communication insights |
| 4/26/2023 | 8 a.m. - 4 p.m. | Online | 8 CPE (0 tech, 8 non-tech) | |
| 23WI-0007: Finance Business Partnering: The Essentials (Webinar) (23WI-0007)*Finance evolution and performance *Barriers and how to overcome them *Impact of technology *Restructuring for the digital age *Best behaviors *Lessons on influence from psychology *Communication *Visual presentation |
| 4/19/2023 | 9 a.m. - 5 p.m. | Online | 8 CPE (0 tech, 8 non-tech) | |
| 23WI-0028: Risk Management Techniques and Tools (Webinar) (23WI-0028)*Enterprise risk management protects and enhances stakeholder value *ERM can be used by businesses of all sizes *SWAT analysis and PESTLE analysis to analyze risks *Tools and techniques in risk awareness and management *Value stream perspective for enterprise risk management *ISO 31000-2018 principles *COSO ERM framework |
| 4/28/2023 | 12 - 3 p.m. | Online | 2 CPE (2 tech, 0 non-tech) | |
| 23WI-0020: Accounting for Digital Assets under US GAAP, Part II (Webinar) (23WI-0020)*Guidance on how to account for digital assets*Fair value of digital assets under FASB ASC 820*Accounting for stablecoins*Specialized industry practice for digital asset accounting |
| 4/26/2023 | 2 - 3:30 p.m. | Online | 1.5 CPE (1.5 tech, 0 non-tech) | |
| 23WI-0001: Roadmap to Artificial Intelligence (Webinar) (23WI-0001)*Practical applications of enterprise AI *Focuses on the importance of a data-driven AI strategy *What is an AI strategy for the enterprise? *Solving business problems with AI *Considerations for an AI strategy *Recognize a business case for AI and the implications to consider |
| 4/18/2023 | 12 - 4 p.m. | Online | 4 CPE (4 tech, 0 non-tech) | |
| 23WI-0034: Advanced Financial Skills (Webinar) (23WI-0034)*Skills for the 21st century finance department *Strategic planning using the Backcasting method *The Balanced Scorecard Method for aligning goals and objectives to strategy *Risk identification, assessment, and mitigation *How to use social styles to build stronger relationships *Methods for effectively implementing change and minimizing the human pushback *Preparing a financial analysis that is insightful to the users, driving improvements to the organization *Hiring, managing, and retaining high-achieving employees |
| 6/12/2023 | 9 a.m. - 1 p.m. | Online | 4 CPE (0 tech, 4 non-tech) | |
| 23WI-0024: Interpreting the New Revenue Recognition Standard: What All CPAs Need to Know (Webinar) (23WI-0024)*Step process for recognizing revenue |
| 4/27/2023 | 9 a.m. - 1 p.m. | Online | 4 CPE (4 tech, 0 non-tech) | |
| 23WI-0019: Obtaining an Understanding of Internal Control (Webinar) (23WI-0019)*Various Definitions and aspects of internal control, including separation of duties and safeguarding of assets *Key aspects of internal control from various organizations, such as COSO, SEC, and PCAOB *Factors to consider, for Example, industry, regulation, and nature of the entity *Risk assessment procedures, namely inquiry, analytical procedures, and observation and inspection, as well as brainstorming |
| 4/25/2023 | 2:30 - 3:30 p.m. | Online | 1 CPE (1 tech, 0 non-tech) | |
| 23WI-0026: Linking Risk Management to Strategy (Webinar) (23WI-0026)*Enterprise risk management *Strategic planning *Key challenges organizations face *The finance professional's expanding role *Black Swan events |
| 4/28/2023 | 8 - 9:30 a.m. | Online | 1.5 CPE (1.5 tech, 0 non-tech) | |
| 23WI-0008: Accountants Liability: Balancing Risk and Reward (Tax Focus) (Webinar) (23WI-0008)*Claim data of the AICPA Professional Liability Insurance Program*Practice management*Firm culture and going to market*Client and engagement letters and acceptance*Relationship continuance and termination*Billing*Data security*Risk management issues relating to tax and consulting services |
| 4/20/2023 | 12 - 4 p.m. | Online | 4 CPE (4 tech, 0 non-tech) | 4 Ethics |
| 22SS-0445: Surgent's Individual Income Tax Fundamentals (Self-Study) (22SS-0445)*Effects of recent legislation, including temporary COVID-19 relief
*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 | 16 CPE (16 tech, 0 non-tech) | |
| 22SS-0446: Surgent's Business Development: Referral Rally (22SS-0446)*Networking organizations
*Obtaining referral sources
|
| Self-Study | | Downloadable PDF | 1 CPE (0 tech, 1 non-tech) | |
| 22SS-0447: Surgent's Business Development: Time Management (22SS-0447)*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) | |
| 22SS-0448: Surgent's Best Practices in Not-for-Profit Accounting and Reporting (22SS-0448)*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) | |
| 22SS-0449: Surgent's Service Organization Control Reports: A User Auditor View (22SS-0449)*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) | |
| 22SS-0450: Surgent's Fraud Environment (22SS-0450)*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) | |
| 22SS-0451: Surgent's Technology Trends and Risks of Interest to CPAs (22SS-0451)*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) | |
| 22SS-0452: Surgent's Audit Quality and Peer Review Update (22SS-0452)*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) | |
| 22SS-0453: Surgent's Surging Auditors: Professional Skeptic (22SS-0453)*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) | |
| 22SS-0454: Surgent's Surging Auditors: Daily Dilemmas (22SS-0454)*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 |
| 22SS-0455: Surgent's Summary and Analysis of the Inflation Reduction Act of 2022 (Self-Study) (22SS-0455) |
| Self-Study | | On-Demand | 2 CPE (0 tech, 0 non-tech) | |
| New 23WX-0314: Activity-Based Costing: Is it Right for Your Organization? (Webinar) (23WX-0314)*ABC versus traditional costing *First-stage allocation *Determining predetermined overhead rates *Second-stage allocation *Activity-based reporting *Activity-based management |
| 4/7/2023 | 11 a.m. - 1 p.m. | Online | 2 CPE (2 tech, 0 non-tech) | |
| New 22WX-3709: Partnership & S Corporation Checkup: Key Developments (Webinar) (22WX-3709)*IRS enforcement against partnerships *New K-2 and K-3: 2021 partnership and S corporation tax forms on foreign transactions *Sale/merger of a partnership *The new Sub S Form 7203 - shareholder basis computation *S corporation compensation *PPP loans and the Forms 1065 and 1120-S |
| 3/28/2023 | 12 - 2 p.m. | Online | 2 CPE (2 tech, 0 non-tech) | |
| New 23WX-0332: CFO Series: Get the Most When Selling a Business - Tactics (Webinar) (23WX-0332)*What buyers really want *Steps to take so the business will be attractive *The process to prepare for a sale: steps and timing *Pitfalls to avoid *The value of a strong advisory team *Key considerations |
| 5/26/2023 | 10 a.m. - 12 p.m. | Online | 2 CPE (2 tech, 0 non-tech) | |
| New 22WX-3711: CFO Series: Diversity, Equity & Inclusion (DEI) Done Right (Webinar) (22WX-3711)*Business case for DEI activities *Ethical considerations of DEI *Economic benefits of DEI *Definition and clarification of Diversity, Equity and Inclusion *Examples of effective DEI initiatives |
| 3/31/2023 | 10 a.m. - 12 p.m. | Online | 2 CPE (0 tech, 2 non-tech) | |
| New 23WX-0328: CFO Series: May 2023 Webinar Bundle (Webinar) (23WX-0328)*Week 1: CFO Series: Inventory Accounting: GAAP, Software, Variances | CPE: 2 | Field of Study: Accounting | Discussion Leader: Various | Date: 5/5/2023 | Description: Proper inventory accounting is deceptively complicated. Do you desire accuracy? Do you desire to become more thorough in inventory accounting, or need to refresh and strengthen your inventory accounting skills? This session helps you get there quickly, and focuses on the crucial components of inventory GAAP, inventory software, and methods for dealing with variances.*Week 2: CFO Series: Cybersecurity for the CFO: Ransomware and Beyond | CPE: 2 | Field of Study: Information Technology | Discussion Leader: Tracy Cooper, CPA | Date: 5/12/2023 | Description: Cyber-crime has increased by over 500% since the start of the pandemic. Many financial leaders are tasked with overseeing computer security, which is typically outsourced. Recall the maxim, trust but verify. Why do we not inspect those we pay to manage our cybersecurity? How many backup plans should we have? Verizon reports that 44% of all data breaches by companies with less than 1,000 employees were caused by malicious employees. How do you test for security? Is insurance enough? What is the 'worst thing that could happen' and how do you prepare for it? We will review a multi-step plan on how to enhance your data integrity. Be prepared, because at the end of day, you will be held accountable and responsible for cybersecurity.*Week 3: CFO Series: Big Picture Megatrends, Big Data, Dynamic Change | CPE: 2 | Field of Study: Economics | Discussion Leader: Robert Mims, CPA | Date: 5/19/2023 | Description: It is easy for us to get caught up in our work, but it is better to examine the 'big picture' by studying |
