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MBAexpress: Emotional Intelligence (Self-Study) (JI10NOC)Benefits of emotional intelligence (EI) Steps to increase your emotional intelligence Emotional intelligence to decision making Active listening versus traditional listening
Self-Study		Format: On-Demand	1 CPE	Add
MBAexpress: Essence of Entrepreneurship (Self-Study) (JI11NOC)Why current business plans that focus primarily on the numbers is the wrong approach Components of the non-traditional business plan: people, opportunity, context, risk and reward The dark side of being an entrepreneur Lead generation strategies
Self-Study		Format: On-Demand	1 CPE	Add
MBAexpress: Faster Disaster Recovery (Self-Study) (JI12NOC)Common Disasters Uncommon Disasters Preparing for a Disaster Disaster Recovery
Self-Study		Format: On-Demand	1 CPE	Add
MBAexpress: Ferreting Out Fraud (Self-Study) (JI13NOC)Fraud Triangle Fraud Risk Factors Warning Signs of Fraud Fraud Prevention
Self-Study		Format: On-Demand	1 CPE	Add
MBAexpress: Good Governance (Self-Study) (JI14NOC)Duty of Care Duty of Loyalty Increased Risk Factors Minimizing Liability *Ethical Organization Strategies
Self-Study		Format: On-Demand	1 CPE / 1 Ethics	Add
MBAexpress: International Business (Self-Study) (JI15NOC)Business Models Customs and Etiquette Communication Import/Export/Product liability Guides/Interpreters International markets
Self-Study		Format: On-Demand	1 CPE	Add
Audit Sampling (Self-Study) (JI163193)Attribute sampling for control testing Monetary unit sampling for performing substantive tests Relating risk in material misstatement and sampling risk Controlling and evaluating sampling risk Selecting a representative sample Using PPS sampling *Nonstatistical sampling
Self-Study		Format: On-Demand	9.5 CPE	Add
A Firm's System of Quality Control (Self-Study) (JI164970)Introduction to Statements on Quality Control Standards (SQCS) No. 8 The six elements of quality control Monitoring your QC system Documenting and communicating your QC system Common peer review matters related to QC systems Scenarios, tips, and tools
Self-Study		Format: On-Demand	8 CPE	Add
MBAexpress: Insightful Financial Analysis (Self-Study) (JI16NOC)The financial analysis process Corporate overview Industry analysis Business strategy Ratio analysis Cash sufficiency DuPont analysis Horizontal and vertical analysis *Continuity plan
Self-Study		Format: On-Demand	1 CPE	Add
MBAexpress: Latest in Leadership (Self-Study) (JI17NOC)The principles of improvisation are: respect, support, trust, listen, focus, adapt Team building Leadership attributes Leadership styles
Self-Study		Format: On-Demand	1 CPE	Add
MBAexpress: Masterful Marketing (Self-Study) (JI18NOC)Determine what lead generation method would work the best for their business Recognize that you are in the people business first and it is people who create the relationships that that drive revenue *Discuss the differences between the various social media platforms
Self-Study		Format: On-Demand	1 CPE	Add
MBAexpress: Nuances of Negotiating (Self-Study) (JI19NOC)N/A
Self-Study		Format: On-Demand	1 CPE	Add
MBAexpress: Basics of Business Law (Self-Study) (JI1NOC)Corporate Management Employee Handbook Intellectual Property Contract Law *Contract Components
Self-Study		Format: On-Demand	1 CPE	Add
MBAexpress: Presenting Numbers for Impact (Self-Study) (JI21NOC)Presentation Tips Providing context with your numbers Tables and charts Using visuals Formatting your information WIFM
Self-Study		Format: On-Demand	1 CPE	Add
MBAexpress: Performance Management (Self-Study) (JI22NOC)Key Elements of Developing People Setting Performance Goals Steps Employee Motivation Elements Formal vs. Informal Compensation
Self-Study		Format: On-Demand	1 CPE	Add
MBAexpress: Powerful Presentation Skills (Self-Study) (JI23NOC)Using visualization Practice is essential Positive energy Slide count calculation A speech versus an experience Fear of questions Know your audience Communication styles Turn off the adrenaline The power of a pause
Self-Study		Format: On-Demand	1 CPE	Add
MBAexpress: Risk Management (Self-Study) (JI24NOC)5 Business Risk Truths Risk Assessment Approaches (SWOTS & PESTLES) *Risk Evaluation
Self-Study		Format: On-Demand	1 CPE	Add
MBAexpress: Smarter Decision-Making (Self-Study) (JI25NOC)Decision-making bias Decision-making styles Solving problems Brainstorming and brainswarming
Self-Study		Format: On-Demand	1 CPE	Add
MBAexpress: Strategy for Success (Self-Study) (JI26NOC)Simon Sinek - "Start with why" 5 Step Backcasting Process *Good & Bad Mission Statements
Self-Study		Format: On-Demand	1 CPE	Add
MBAexpress: Success with Social Media (Self-Study) (JI27NOC)Forms of Social Media Business Benefits *Getting Started in Social Media
Self-Study		Format: On-Demand	1 CPE	Add
MBAexpress: The Art of Effective Writing (Self-Study) (JI28NOC)Formatting words for readability Making your point Active versus passive writing Choosing words for understandability Using emoticons and punctuation Bad writing examples
Self-Study		Format: On-Demand	1 CPE	Add
MBAexpress: Teamwork and High Performance Teams (Self-Study) (JI29NOC)Illustrate the principles of improvisation and how they relate to building high performance teams Demonstrate the positive effects of replacing "Yes But" with "Yes And"
Self-Study		Format: On-Demand	1 CPE	Add
MBAexpress: Business Benefits of Sustainability (Self-Study) (JI2NOC)Triple Bottom Line: Economy, Society, Environment Bottom Line Impact of Sustainability Creating a green team Monitoring success
Self-Study		Format: On-Demand	1 CPE	Add
MBAexpress: Networking - Building a Stronger Professional Network (Self-Study) (JI30NOC)Types of Networks Types of Influential People Building Your Network Clique versus entrepreneurial networks Volunteerism
Self-Study		Format: On-Demand	1 CPE	Add
MBAexpress: Best Practices for Better Budgeting and Planning (Self-Study) (JI3NOC)Budgeting Best Practices SWOT Analysis The 80/20 rule Common budget problems Rolling forecasts Spontaneous assets and liabilities The effects of bad data Contingency opportunities
Self-Study		Format: On-Demand	1 CPE	Add
Cybersecurity Readiness Assessments (Self-Study) (JI4CSAE)Apply knowledge of an effective cybersecurity risk management program to analyze a client's program and conduct a readiness assessment. Differentiate the various frameworks available (e.g., NIST, ISO, TSC, and/or hybrid) and apply which is better as well as when/how to use it. Apply tests to client's cybersecurity controls and other risk management activities based on existing frameworks Identify client recommendations for improvements based on readiness/assessment procedures.
Self-Study		Format: On-Demand	6 CPE	Add
Financial Forecasting: Planning for Success (Self-Study) (JI4FFMD)Overview of the forecasting process The basic forecasting model Techniques used to forecast sales A case analysis on working capital planning Forecasting the company's capital structure Projecting the income statement and balance sheet
Self-Study		Format: On-Demand	2 CPE	Add
Financial Statement Reporting: Tackling Complex Disclosures (Self-Study) (JI4FSCD)Financial statement disclosure Fair value disclosures Accounting changes and error correction Subsequent events
Self-Study		Format: On-Demand	3.5 CPE	Add
Health Care Reform Act: Critical Tax and Insurance Ramifications (Self-Study) (JI4HCRA)Employer's shared responsibility payment Health Insurance Premium tax credit eligibility and calculations ACA Employer penalties for non-compliance IRS employer and insurer reporting requirements Small business tax credit for providing health insurance The Small Business Health Options Program (SHOP) Exchange
Self-Study		Format: On-Demand	3 CPE	Add
Reviewing Individual Tax Returns: What Are You Missing (Self-Study) (JI4ITRM)Time Share Properties Home Office Hobby Losses Margin Interest Self Employed Health Insurance Business Start-Up Costs Depreciation Unreported Income Shared Responsibility Payments Schedule C Like-Kind Exchanges Self-Employment Tax Section 1202 Stock Charitable Contributions of Property
Self-Study		Format: On-Demand	4.5 CPE	Add
Analyzing Costs, Productivity, and Efficiency: Three Ways to Boost Your Bottom Line (Self-Study) (JI4PYPL)Profit leaks and ways to identify and prevent them Characteristics of a successful profit leak prevention program How an organization's culture affects employee interest in detecting and preventing profit leaks Analyzing cost drivers Using feedback to improve productivity Tools to eliminate profit leaks *Ways to improve internal processes to maximize effectiveness
Self-Study		Format: On-Demand	6.5 CPE	Add
MBAexpress: Balanced Scorecard (Self-Study) (JI5NOC)Discuss in depth the four perspectives of the balanced scorecard (financial, customer, business process, learning & growth) Articulate the value that a balanced scorecard brings to an organization *Discuss the value of identifying a small number of strategic objects for each perspective
Self-Study		Format: On-Demand	1 CPE	Add
MBAexpress: Creativity & Innovation (Self-Study) (JI6NOC)Creativity methods for generating ideas quickly Breaking through mental barriers Brainstorming Innovation *Using the creative side of your brain
Self-Study		Format: On-Demand	1 CPE	Add
MBAexpress: Communication in the Workplace (Self-Study) (JI7NOC)?Characteristics, strengths, and weaknesses of personality styles ?Connecting with personality styles ?Audience demographics
Self-Study		Format: On-Demand	1 CPE	Add
MBAexpress: Effective Change Management (Self-Study) (JI8NOC)Different personality traits and how they might react during a time of change The five change management principles Kotter's 8 step change model Who Moved My Cheese *Adaptive change as described by Jim Collins concept of the Big Hairy Audacious Goal (BHAG)
Self-Study		Format: On-Demand	1 CPE	Add
MBAexpress: Excellent Customer Service (Self-Study) (JI9NOC)Internal vs. external customer service Servicing customers well *Customer needs and wants
Self-Study		Format: On-Demand	1 CPE	Add
Advanced Controller and CFO Skills (Self-Study) (JIACCS)Isolate the critical skills and attitudes to be effective in the future Become an effective coach Development of measurable missions and strategies Aligning a firm’s strategies with its internal reporting system Selling ideas and generating "buy-in" from others Recognition of and response to the need for constant change and adaptation *Developing a tailored action plan suitable to specific needs
Self-Study		Format: On-Demand	8.5 CPE	Add
Advanced Topics in a Single Audit (Self-Study) (JIADUG)Planning the compliance audit and other risk assessment considerations Required elements of the schedule of expenditures of federal awards Major program determination process, including clusters and loans/loan guarantees Considerations when assessing and evaluating internal controls over compliance Audit sampling Evaluating and reporting on applicable compliance requirements related to compliance testing Considerations for pass-through entities Advanced audit reporting issues
Self-Study		Format: On-Demand	9.5 CPE	Add
Audits of 401(k) Plans (Self-Study) (JIAFKP)Background of 401(k) audits Audit planning and pre-engagement activities Internal control considerations Auditing the statement of net assets available for benefits Auditing the statement of changes in net assets available for benefits Other auditing considerations The auditor's report Financial statement disclosures *Supplemental schedules
Self-Study		Format: On-Demand	12 CPE	Add
Annual Tax Update: Corporations & Pass Through Entities (Self-Study) (JIATCP)Legislative developments, regulations issued, and recent IRS rulings and guidance for the following: IRS rulings, procedures and notices for the last year Court cases settled in the last year that provide tax return guidance IRS administrative issues, compliance, and new forms Pass-Through Entities and Passive Activities Depreciation and Amortization Retirement Plans and Fringe Benefits Corporate Income, Deduction, Gains, and Losses *Accounting Methods and Periods
Self-Study		Format: On-Demand	12 CPE	Add
Walkthrough of the Trust Services Criteria (Self-Study) (JIATSC)Components of a system Trust services criteria
Self-Study		Format: On-Demand	4 CPE	Add
Fundamentals for Performing a Single Audit under the Uniform Guidance for Federal Awards (Self-Study) (JIBAUG)Fundamentals of a compliance audit performed under the Uniform Guidance Identifying federal awards Pass-through entities and subrecipients 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 Reporting requirements of a single audit
Self-Study		Format: On-Demand	8 CPE	Add
Blockchain for Supply Chain (Self-Study) (JIBLSC)Blockchain overview Blockchain implementation Supply chain GDPR with blockchain Blockchain public and private networks in regard to physical supply chain automation, digital goods, and vendor management The role smart contracts play in supply chain blockchain networks Focusing on determining appropriateness of blockchain to a solution Regulatory issues that impact blockchain implementations
Self-Study		Format: On-Demand	4.5 CPE	Add
Construction Contractors: Accounting, Auditing and Tax (Self-Study) (JICAAT)Contract accounting Contractor financial statements Working with a surety Audit planning and procedures Long-term contracts Tax accounting for construction contractors *Taxation for small to large contractors
Self-Study		Format: On-Demand	13 CPE	Add
Challenges of Implementing the New Not-for-Profit Financial Statement Standard (Self-Study) (JICINFPS)*FASB ASU No. 2016-14
Self-Study		Format: On-Demand	2.5 CPE	Add
Audit Workpapers: Documenting Field Work (Self-Study) (JICL4DFW)Essential components of a workpaper Preparing and maintaining workpapers Different types of workpapers Documenting audit tests Working paper critique Improving working paper technique
Self-Study		Format: On-Demand	2.5 CPE	Add
Audit Workpapers: Reviewing Field Work Documentation (Self-Study) (JICL4FWD)"Nuts and bolts" of working papers Conducting the review of working papers Common shortcomings of working papers Reviewing analytical procedures
Self-Study		Format: On-Demand	1.5 CPE	Add
Fraud and Cash Receipts: Common Frauds and Internal Controls (Self-Study) (JICL4RCR)Frauds caused by fraudulent financial reporting Common fraud risks within the revenue and cash receipts processes Analysis of controls for effectiveness and efficiency Estimating the cost-benefit of correcting a control weakness *Control implementation ideas
Self-Study		Format: On-Demand	4.5 CPE	Add
Protecting Your Client and Your Firm from Tax Return Identity Theft (Self-Study) (JICL4TRF)The impact on practitioners when a data breach occurs Types of identity theft Obtaining the victim's information Tools used in identity theft investigations Finding identifying information on the Internet Investigating identity theft *Detecting and preventing identity theft
Self-Study		Format: On-Demand	4.5 CPE	Add
Transforming Your Role as Controller to Business Partner (Self-Study) (JICOBP)Leadership vs. management Business and strategic planning processes Lean management techniques and processes Recruiting, retaining and developing employees Project and change management Communications, listening and presentation skills Business strategy and the controller Application of best practices in the accounting department
Self-Study		Format: On-Demand	12 CPE	Add
Cybersecurity Advisory Services: Readiness Assessment Deep Dive (Self-Study) (JICSAE)Cybersecurity risks to businesses and firms Different cybersecurity controls frameworks (i.e., NIST, ISO, TSC, etc.) Elements of a cybersecurity risk management Internal controls and other risk management activities Client recommendations in a readiness assessment Client service opportunities
Self-Study		Format: On-Demand	10.5 CPE	Add
Walkthrough of the Description Critieria (Self-Study) (JICSDC)An overview of a cybersecurity risk management program The importance of the cybersecurity risk management program reporting framework *The cybersecurity description criteria and related implementation guidance
Self-Study		Format: On-Demand	3 CPE	Add
Analytics and Big Data for Accountants (Self-Study) (JIDAAN)Evidence-based techniques for finding or generating data, selecting key performance indicators, isolating program effects Relating data to return on investment, financial values, and executive decision making Data sources including surveys, interviews, customer satisfaction, engagement, and operational data Visualizing and presenting complex results
Self-Study		Format: On-Demand	6.5 CPE	Add
Documenting Your EBP Audit: What You Need to Know (Self-Study) (JIEBPD)Audit planning Documenation best practices for the statement of net assets available for benefits Key audit areas in the statement of changes in net assets available for benefits Participant data and participant accounts *Initial audits, plan mergers, and other issues
Self-Study		Format: On-Demand	10.5 CPE	Add
Auditing Employee Benefit Plans (Self-Study) (JIEBPE)Plan types including 401(k), defined contribution, defined benefit, health and welfare, and employee stock ownership plans (ESOPs) GAAP vs. ERISA reporting requirements Recent developments Filing and audit requirements Planning the audit and assessment of risks Prohibited transactions Overview of tax compliance Internal control unique to employee benefit plans
Self-Study		Format: On-Demand	13 CPE	Add
Form 990: Mastering its Unique Characteristics (Self-Study) (JIEOF990)Program Service Accomplishments and Reporting Changes Reporting on Managers and Their Compensation Reporting on Governance Further Disclosures Specific to an Entity's Circumstances (Core Form 990 Part IV Delineating Additional Schedules Required) Financial Information Reporting Sequencing and Completing the Return Board of Directors Discussion of Form 990 Related Organizations Transactions With Interested Persons Form 990's Common Schedules *Other IRS Filings and Tax Compliance
Self-Study		Format: On-Demand	14.5 CPE	Add
Advanced Excel: Practical Applications for Accounting Professionals (Self-Study) (JIEXPF)Advanced PivotTables External data ranges (ODBC) Visual basic: macros and user defined functions Digital workpapers Securing worksheets and workbooks Named ranges Vlookup() and related functions that Nest Offset(), Text(), Match() IF function and other efficiency gains *Encryption and data validation
Self-Study		Format: On-Demand	5 CPE	Add
Forensic Accounting: Fraudulent Reporting and Concealed Assets (Self-Study) (JIFAFR)Role of the forensic accountant Development of the engagement agreement Common fraud scams Sources for corroborating data Testifying as an expert Analytical and investigative techniques Approaches to detect under/overvalued assets Development of a written report
Self-Study		Format: On-Demand	5 CPE	Add
U.S GAAP: Review for Business and Industry (Self-Study) (JIFASBI)The financial reporting environment Summary of recent FASB releases Financial accounting and reporting topics affected by guidance recently issued or effective in the near term (such as leases, revenue recognition, and going concern) Review of significant accounting and reporting topics and associated practice issues
Self-Study		Format: On-Demand	9 CPE	Add
Fundamentals of Governmental Accounting and Reporting (Self-Study) (JIFGAC)The governmental environment and GAAP Fund accounting and the financial reporting model Budgeting MFBA Revenues and expenditures Governmental, proprietary, and fiduciary funds Government-wide financial statements CAFR Special purpose governments *Deferred outflows of resources and deferred inflows of resources
Self-Study		Format: On-Demand	5 CPE	Add
Credit Impairment - Financial Instruments: Mastering the New FASB Requirements for the Allowance for Credit Loss (Self-Study) (JIFIIN)Current expected credit loss history Measuring expected credit losses Bond and equity portfolios Current expected credit loss models *Presentation and disclosure requirements
Self-Study		Format: On-Demand	6.5 CPE	Add
New Accounting and Reporting for Not-for-Profit Organizations (Self-Study) (JIFSNPO)Financial statement presentation, including FASB's financial reporting standard Statement of activities Statement of financial position and statement of cash flow Note disclosures Contribution concepts Functional expense and allocation of costs Endowments Operating versus non-operating Split interest agreements and beneficial trusts Agency transactions Programmatic investments Common financial statement mistakes
Self-Study		Format: On-Demand	3.5 CPE	Add
Governmental Accounting and Auditing Update (Self-Study) (JIGAU)Federal government activities Accounting standards updates GASB activities Auditing Standards Board (ASB) Clarity Project *Key changes in audit requirements resulting from the ASB Clarity Project
Self-Study		Format: On-Demand	8 CPE	Add
Governmental and Not-for-Profit Annual Update (Self-Study) (JIGNAU)Federal government activities Accounting standards updates ASB Clarity Project AICPA activities and emerging issues related to not-for-profit entities FASB activities GASB activities
Self-Study		Format: On-Demand	11 CPE	Add
Introduction to Business Valuation (Self-Study) (JIIBV)Users and practitioners of business valuations Business valuation standards Items necessary to prepare an engagement letter Appraisal principles and theory Developing forecasts for business valuations The market approach to valuation The asset-based approach to valuation The income approach to valuation Premiums and discounts to valuation Preparing a valuation report
Self-Study		Format: On-Demand	17 CPE	Add
Internal Control and COSO Essentials for Financial Managers, Accountants and Auditors (Self-Study) (JIICDAD)Fundamental components and principles of internal control Integrated framework Management responsibilities vs. auditor responsibilities Common significant accounting processes Fraud risks for major classes of transactions Tools and techniques used for internal control documentation Estimating the cost and benefit of remedying a control weakness The seventeen principles contained within the COSO Internal Control - Integrated Framework underlying each component of internal control
Self-Study		Format: On-Demand	6 CPE	Add
1040 Tax Return Workshop (Self-Study) (JIIITW)The Tax Cuts and Jobs Act of 2017 and new developments Health insurance tax credit and other tax credits Dividends, interest and planning opportunities Compensation issues, deferred plans and fringe benefits Distributions from IRAs and other qualified plans Gross income exclusions Passive losses Vacation homes, home offices and bad debts Travel and entertainment Depreciation and amortization Gain and loss recognition and basis rules Property transactions: capital gain vs. ordinary income Self-employed health insurance, alimony and other adjustments to income Itemized deductions *Tax computations and tax credits
Self-Study		Format: On-Demand	24 CPE	Add
Independence (Self-Study) (JIIND)Detailed explanations of the revised AICPA code and conceptual frameworks Section on affiliates of audit clients *Complete coverage of the Yellow Book, including the new conceptual framework
Self-Study		Format: On-Demand	4.5 CPE / 4.5 Ethics	Add
Revenue Recognition: Mastering the New FASB Requirements (Self-Study) (JIINRR)Background, purpose, and main provisions of the new standard Transition guidance 5-step process for recognizing revenue Disclosure requirements *Implementation guidance -- contracts, tax matters, internal controls, IT
Self-Study		Format: On-Demand	6 CPE	Add
Applying the Uniform Guidance for Federal Awards in Your Single Audit (Self-Study) (JIINUG)Schedule of expenditures of federal awards Determining major programs Understanding, assessing and testing internal control over compliance Testing compliance with laws and regulations and direct and material compliance Auditor's reports Program-specific audits Administrative requirements and cost principles
Self-Study		Format: On-Demand	10.5 CPE	Add
Employment Law Update (Self-Study) (JILAWU)Employment issues related to social media, e-device and BYOD, internet use, and website contents Wrongful termination, at-will employment, constructive discharge and retaliation Age, race/national origin, sex, gender, sexual orientation, genetic, religious, disability, and other forms of discrimination Dealing with whistleblowers in all types of organizations Wage and hour issues and immigration/undocumented workers Using mediation and arbitration to resolve employment disputes Family Medical Leave Act, Fair Labor Standards Act, HIPAA, COBRA, ERISA, and more When and why some employers are hit with multimillion dollar verdicts in favor of former employees Noncompete, nondisclosure, and nonsolicitation agreements, and what works Key trends in recent employment cases and legislation *Federalism
Self-Study		Format: On-Demand	6 CPE	Add
Leases: Mastering the New FASB Requirements (Self-Study) (JILEAS)Lease classification Amortization of the lease asset Derecognition of the underlying asset Recognition of lease receivables
Self-Study		Format: On-Demand	8 CPE	Add
Not-for-Profit Financial Reporting: Mastering the Unique Requirements (Self-Study) (JINFPF)*ASU No. 2016-14
Self-Study		Format: On-Demand	5 CPE	Add
Nexus Update: Latest Developments in State Income, Franchise and Sales Taxes (Self-Study) (JINXUP)Nexus and the U.S. Constitution Public Law 86-272 Nexus from Property located in a State Nexus provided by Employees in a State Nexus without a Physical Presence Nexus from Third-Party Activities in a State Determining Nexus The history of Nexus issues, including court cases and the new "expanded views" that states are taking Latest developments in internet sales and aggressive law changes in certain states to collect sales tax from this group Planning opportunities to avoid nexus *Alternatives available once a client has determined that they have nexus in a state
Self-Study		Format: On-Demand	7.5 CPE	Add
Public Company Update: SEC, PCAOB and Other Developments (Self-Study) (JIPCOU)SEC guidance that could directly affect your company, management and auditors PCAOB firm registration, audit standards, and auditor regulation developments Actions by the AICPA Center for Audit Quality SEC Regulations Committee and others *Emerging issues, trends, and new resources
Self-Study		Format: On-Demand	6 CPE	Add
Professional Ethics: 2019 Update and Refresher (Self-Study) (JIPEUPDA)Ethics in the Accounting Profession Revisions to the AICPA Code of Professional Conduct Independence Rules GAO Yellow Book changes
Self-Study		Format: On-Demand	2 CPE / 2 Ethics	Add
AICPA Peer Review Must-Select Industry Update: Employee Benefit Plans (Self-Study) (JIPREBP)Peer Review Enhanced Oversight Program Non-conforming engagement identification and peer review checklist considerations Case studies Resources and tools
Self-Study		Format: On-Demand	2.5 CPE	Add
AICPA Peer Review Must-Select Industry Update: Governmental - Government Auditing Standards (Self-Study) (JIPRGAS)The Uniform Guidance Yellow Book Common matters noted in peer reviews AICPA enhanced oversignt program: single audit findings Non-conforming engagemement identification Resources and tools for auditors
Self-Study		Format: On-Demand	3 CPE	Add
AICPA Peer Review Update Course (Self-Study) (JIPRUC)PRIMA Enhanced Oversight Program The most common issue encountered in the Enhanced Oversight Program: documentation Quality control considerations Systemic causes and remediation of non-conforming engagements Differences between the closing meeting and exit conference *Common reporting issues
Self-Study		Format: On-Demand	2.5 CPE	Add
Applying Professional Skepticism in an Audit (Self-Study) (JIPSKEP)Professional skepticism Professional judgment Judgement framework Fraud triangle
Self-Study		Format: On-Demand	4.5 CPE	Add
AICPA's Annual Federal Tax Update (Self-Study) (JIPTU)IRS rulings, procedures and notices for the last year Court cases settled in the last year that provide tax return guidance IRS administrative issues, compliance, and new forms Individual Income, Deductions, and Business Activities Pass-Through Entities and Passive Activities Depreciation and Amortization *Retirement Plans and Fringe Benefits
Self-Study		Format: On-Demand	11.5 CPE	Add
Risk Assessment Deep Dive: How to Avoid Common Missteps (JIRAEAQ)Misconceptions that are leading to non-compliance with AU-C Sections 315 and 330 related to the following: Understanding the entity and its environment, including internal control Assessing the risks of material misstatement *Performing audit procedures in response to assessed risks
Self-Study		Format: On-Demand	3.5 CPE	Add
Reviewing Pass-Through Tax Returns: What Are You Missing? (Self-Study) (JIRPTR)Form 1120S Form 1065 Schedules K and K-1 Schedules M-1 and M-2 Form 4562 Form 4797
Self-Study		Format: On-Demand	11.5 CPE	Add
Real-World Business Ethics (Self-Study) (JIRWBE)Analysis of ethical requirements and considerations Fact patterns from situations faced by CPAs in public practice Special ethical issues in select reporting and disclosure areas: off-balance sheet financing, related party transactions, revenue recognition, materiality, loan and lease loss reserves, restructuring charges, and independence Key issues in civil and regulatory actions Effect of changes in disciplinary procedures and oversight SEC enforcement proceedings and their implications
Self-Study		Format: On-Demand	13.5 CPE / 13.5 Ethics	Add
Studies on Single Audit and Yellow Book Deficiencies (Self-Study) (JISAYB)Engagement letters Management representation letters Yellow Book continuing professional education Auditor independence Schedule of expenditures of federal awards Determination of major programs Audit sampling in a compliance audit Audit findings Documentation Reporting requirements of a single audit
Self-Study		Format: On-Demand	5 CPE	Add
SEC Reporting (Self-Study) (JISECR)Overview of going public and the function of the SEC Review of regulations S-X and S-K and significant SEC guidance Actual filings of publicly-traded companies Latest SEC developments and hot buttons
Self-Study		Format: On-Demand	18.5 CPE	Add
Annual Update for Controllers (Self-Study) (JISKSB)Leading-edge financial management tools and techniques New issues in treasury management and controllership Excel tips and techniques Current trends in leading and developing staff to increase productivity and profitability Annual Economic Update Current trends in social media
Self-Study		Format: On-Demand	9.5 CPE	Add
Upcoming Peer Review: Is Your Firm Ready? (Self-Study) (JISNPR)What to do between reviews to maintain a quality control environment and continually prepare for the next review Common engagement deficiencies and how to prevent them Selection process--the peer reviewer and the review year-end Quality control standards overview What you need to assemble for your reviewer Peer review wrap-up expectations *Solutions to common quality control issues
Self-Study		Format: On-Demand	4 CPE	Add
Annual Update: Top Governmental and Not-for-Profit Accounting and Auditing Issues Facing CPAs (Self-Study) (JITGNP)Current GASB developments Audit issues related to GASB developments Recent GASB pronouncements and their impact on accounting and reporting Top advice from the AICPA's Technical Hotline and the GASB Technical Inquiry System
Self-Study		Format: On-Demand	8 CPE	Add
Taxation for Individuals Living Abroad and Foreign Nationals Living in the U.S. (Self-Study) (JITILA)Determining residency - resident and nonresident aliens Sourcing of income Taxation of nonresident aliens Taxation of dual-status individuals Taxation of employees of foreign governments and international organizations Tax treaties Taxation of foreign investment in U.S. real property interests International assignment compensation packages Section 911 exclusions Foreign tax credit Totalization agreements FinCEN Form 1114 and Form 8938
Self-Study		Format: On-Demand	7.5 CPE	Add
Annual Tax Update: Individuals and Sole Proprietors (Self-Study) (JITSUI)Latest tax legislation, court rulings, and IRS pronouncements related to individuals and sole proprietors Practical return preparation tips Latest developments for pass-through entities that affect Schedule C and Schedule E Tax-saving ideas Unique insights into new planning strategies Latest IRS rulings impacting individuals DOMA, same sex marriage, and its impact on taxes Latest developments on estates, gifts, and trusts *Depreciation and amortization
Self-Study		Format: On-Demand	11.5 CPE	Add
Fraud Update: Detecting and Preventing the Top Ten Fraud Schemes (Self-Study) (JITTFS)Major financial statement frauds including, among others, corruption conspiracies regarding sales and other types of revenue, estimates, journal entries, and other accounts Major misappropriation of asset frauds including, among others, skimming, larceny, and embezzlement involving inventory, payables, and other accounts Ponzi and asset flip schemes Control implementation ideas *Risk factors in accordance with the revised authoritative guidance on fraud
Self-Study		Format: On-Demand	8 CPE	Add
Surgent's Fiduciary Income Tax Returns: Form 1041 Workshop with Filled-in Forms (Self-Study) (JSDL1041)Classifying receipts between "income" and "corpus" under the Uniform Principal and Income ActCalculation of DNI utilizing three different methods, a "forms" method (Schedule B), a "code" method, and a "shortcut" method, utilizing a worksheet of common income and expensesProper W-2 preparation and procedures in the year of deathTaxpayer passes before taking a required minimum distribution; what must be done?Forgetful fiduciaries of simple trusts Fluctuating trusts -- Simple one year, complex the nextDividing 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-1Comprehensive DNI case study, with principal (cost and FMV) and income reconciliation Comprehensive trust and estate case studies, with filled-in forms
Self-Study		Format: Downloadable PDF	16 CPE	Add
Surgent's Review of Form 709: Gift Tax Return (Self-Study) (JSDL709R)* Form 709: gift tax reporting; the effect of the lifetime exclusion * Present interest versus future interest * The annual exclusion, what qualifies and how is it calculated* When are consenting spouses not required to file Form 709* What gifts are 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 years credit re-calculationCalculation of additional credit for decedent spouses unused exemption (DSUE)
Self-Study		Format: Downloadable PDF	2 CPE	Add
Surgent's Current Issues in Accounting and Auditing: An Annual Update (Self-Study) (JSDLAAU4)Recently issued FASB Accounting Standards UpdatesRevenue recognitionLeasesFinancial instrumentsSSARS No. 21, Clarification and Recodification, and other recently issued SSARSRecently issued AICPA and PCAOB standards*Other important A&A practice matters
Self-Study		Format: Downloadable PDF	4 CPE	Add
Surgent's Financial Reporting Update for Tax Practitioners (Self-Study) (JSDLAAUP)Recent standard setting and consulting activities at the PCC, FASB, ASB, and ARSCTax basis financial statements*SSARS No. 21, Clarification and Recodification, and other recently issued SSARS
Self-Study		Format: Downloadable PDF	8 CPE	Add
Surgent's A&A Hot Topics: Getting a Grasp on the Big Issues (Self-Study) (JSDLAAYR)New U.S. Accounting PrinciplesRevenue RecognitionLeasesRecent FASB updates related to financial instrumentsThe United States Securities and Exchange Commission (SEC) Hot TopicsCOSO's Updated Enterprise Risk Management FrameworkCurrent technology trends relevant to CPAsAuditing and Accounting Services Matters on the Radar
Self-Study		Format: Downloadable PDF	8 CPE	Add
Surgent's Annual Accounting and Auditing Update (Self-Study) (JSDLACAU)Private company standard setting activitiesRecently issued FASB Accounting Standards Updates* Revenue recognition* LeasesOther items on the FASB's Technical AgendaRecently issued SASs and other AICPA and PCAOB activitySSARS No. 21, Clarification and Recodification and other recently issued SSARSAudit quality issues*Other important A&A practice matters
Self-Study		Format: Downloadable PDF	8 CPE	Add
Surgent's Limited Liability Companies: Losses, Liquidations, Terminations, Continuations and Sales (Self-Study) (JSDLACL4)Partnership losses: when are they deductible? Death or retirement of a member or partner -- Understanding the alternatives Continuation and termination in the context of a merger or acquisition Sales of an LLC interest -- holding period and hot asset issues
Self-Study		Format: Downloadable PDF	4 CPE	Add
Surgent's S Corporations: Compensation and Redemptions (Self-Study) (JSDLACS4)Compensation planning in S Corporations, including limitations in a family-controlled business Use of redemptions *Estate planning for S Corporation shareholders, including buy-sell agreements, QSubs, ESBTs, and uses of life insurance
Self-Study		Format: Downloadable PDF	4 CPE	Add
Surgent's Advanced Critical Tax Issues for Limited Liability Companies and Partnerships (Self-Study) (JSDLACTL)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 transactionsDeath 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? 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*New: Section 199A, technical termination of partnership repealed, other issues under 2017 Act
Self-Study		Format: Downloadable PDF	10 CPE	Add
Surgent's Advanced Critical Tax Issues for S Corporations (Self-Study) (JSDLACTS)The Tax Cuts and Jobs Act of 2017Section 199A proposed regulations and Notice 2018-64 (including a Supplement of examples)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 periodS 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		Format: Downloadable PDF	10 CPE	Add
Surgent's Annual Accounting Update (Self-Study) (JSDLACU4)Private Company Standard Setting activitiesFASB Accounting Standards UpdatesRevenue recognitionLeases*Other important accounting matters
Self-Study		Format: Downloadable PDF	4 CPE	Add
Surgent's Avoiding Audit Documentation and Engagement Wrap-Up Deficiencies (Self-Study) (JSDLADED)* Leverage the workpaper review process to ensure compliance with audit documentation standards * Emphasize the importance quality control monitoring to identify deficiencies in compliance with professional and regulatory standards * Suggestions to mitigate "real-life" audit report dating issues/concerns encountered by audit firms (e.g., issuing multiple audit reports with an appropriate audit report date, subsequent events identified after audit report date but prior to report release date, sufficiently fulfilling the document completion date requirements, management representation letter dating, evaluating the sufficiency of attorney's letter responses, etc.) * How Yellow Book and Single Audit standards influence general audit procedures and issuing audit reports
Self-Study		Format: Downloadable PDF	2 CPE	Add
Surgent's Accounting for Financial Instruments: FASB's New Guidance on Impairment, Hedging & Financial Assets and Liabilities (Self-Study) (JSDLAFI4)Key provisions of each of the FASB's new Updates related to financial instruments, dealing with recognition and measurement, impairment, and hedgingDifferences between the new accounting guidance and existing GAAP related to accounting for financial instrumentsChallenges when implementing the FASB's new guidance on financial instrumentsExamples of applying the new guidance to real-life situations
Self-Study		Format: Downloadable PDF	4 CPE	Add
Surgent's AICPA Update (Self-Study) (JSDLAICU)FRF for SMEsSSARS No. 21, Clarification and Recodification, and other recent ARSC UpdatesSSARS No. 22, Compilation of Pro Forma Financial Information Recent ASB activities and other auditing matters on the radar
Self-Study		Format: Downloadable PDF	2 CPE	Add
Surgent's Master Accounting for Income Taxes (Self-Study) (JSDLAIT4)The sources of deferred tax assets and liabilitiesCalculating the deferred tax asset or liabilityReporting income-tax expense and balance sheet itemsAccounting for the impact of the TCJA and other changes in tax law and ratesDefining, analyzing, and reporting uncertain tax positions Classification of deferred tax assets and liabilitiesDisclosure requirementsRecent and proposed changes to the accounting and disclosure requirements for income taxes
Self-Study		Format: Downloadable PDF	4 CPE	Add
Surgent's Auditing Not-for-Profit Entities: Superior Skills for an Effective and Efficient Audit (Self-Study) (JSDLANFP)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 entityAudit 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		Format: Downloadable PDF	8 CPE	Add
Surgent's Advanced Partnership/LLC Workshop: How to Do Optional Step-Up in Basis Under Section 754 and Related Provisions (Self-Study) (JSDLAPLW)Identify when an election to adjust basis will be available Determining when the basis adjustment must be made or may be made without an election Learn how to make the calculations to determine a step-up and allocate that step-up among partnership assets Examine practical examples dealing with a sale of a partnership interest and the effects of Section 734(b) Explore the alternatives to electing a basis adjustment Understand a distribution of property and when an inside basis adjustment can be considered Study examples dealing with sale of assets vs. sale of partnership interests and issues with hot assets Find 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*Identify the changes to partnership tax law effected by the Tax Cuts and Jobs Act of 2017
Self-Study		Format: Downloadable PDF	8 CPE	Add
Surgent's ASU No. 2016-14: Not-for-Profit Financial Reporting (Self-Study) (JSDLASU4)Changes in the reporting of net assets and how they play out in the statement of financial position and the statement of activities How the reporting of functional and natural expense information has changed The new requirements related to providing liquidity and availability of financial assets information Changes to the statement of cash flows How the new contribution and revenue recognition requirements affect not-for-profits (e.g., the accounting for grants and contracts) How the new lease requirements will affect not-for-profits
Self-Study		Format: Downloadable PDF	4 CPE	Add
Surgent's Annual Auditing Update (Self-Study) (JSDLAUU4)Recently issued SASs and Exposure DraftsSSARS No. 21, Clarification and RecodificationOther ARSC activities related to compilations and reviewsChanges brought by the issuance of SSAE No.18, Attestation Standards: Clarification and Recodification
Self-Study		Format: Downloadable PDF	4 CPE	Add
Surgent's S Corporation, Partnership and LLC Tax Update (Self-Study) (JSDLBCP4)Choice of entity issues: is the C Corporation more of a viable choice after tax reform? Will it become preferred?Impact of the Tax Cuts and Jobs Act on S Corporations and partnership entities including coverage of Section 199AImpact of the net investment income tax on the owners of pass-through entities Basis issues: at-risk, passive activities for partnerships and LLCsCoverage of the business tax changesA 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		Format: Downloadable PDF	4 CPE	Add
The Best S Corporation, Limited Liability and Partnership Update Course by Surgent (Self-Study) (JSDLBCPE)Impact of the Tax Cuts and Jobs Act on S Corporations and partnership entities including coverage of Section 199ASelected Practice and Reporting Issues: What's new?A review of the key cases, rulings, and tax law changes affecting S Corporations, partnerships, limited liability companies, and limited liability partnershipsChoice of entity issues: is the C Corporation more of a viable choice after tax reform? Will it become preferred?Basis issues: at-risk, passive activities for partnerships and LLCsDebts between entity and the investors: open-account and written debt; defining bona fide debt for back-to-back loansImpact of the net investment income tax on the owners of pass-through entitiesAny late-breaking tax legislation*Review of the most important business tax cases, revenue rulings, PLRs, etc.
Self-Study		Format: Downloadable PDF	12 CPE	Add
Surgent's Federal Tax Update (Self-Study) (JSDLBFT4)Comprehensive update on major recently enacted tax law changes including the Tax Cuts and Jobs ActCoverage of the emerging flagship item of tax reform, Section 199A, and its alteration of pass-through taxation and planningRelevant state domicile issues which are quickly becoming a new source of practitioner profitHow the Code affects tax planning for individuals and businessesPractice aids, including all the numbers applicable for the current year - inflation-adjusted amounts, mileage rates, retirement contributions, and moreOther late-breaking tax law changes
Self-Study		Format: Downloadable PDF	4 CPE	Add
The Best Federal Tax Update Course by Surgent (Self-Study) (JSDLBFTU)New loss limitation rules applicable to NOLs and the ability to offset incomeReformed child tax creditRevised home mortgage interest deductionTreatment of state and local taxesRepeal of itemized deductions previously subject to 2% AGI floorSurvival of individual AMT with increased exemptionsReduction to 7.5% floor for medical itemized deductions in 2017 and 2018 onlyIRA recharacterization limitsMonumental changes to the treatment of alimony for both payor and payeeSection 1031 like-kind exchangesCarried interestNew deferral possibility for stock optionsReduction in the corporate tax rateCorporate AMT repealNew bonus depreciation rules and expansion of sec 179Expansion of number of taxpayers able to use the cash method of accounting30% business interest limitationNew rules on entertainment expenses, including mealsNew business credit for wages paid due to family and medical leaveDoubling of estate and gift tax exemption to $22.36M for a married coupleComprehensive coverage of the emerging flagship item of tax reform, sec 199A and its alteration of pass-through taxation and planningRelevant state domicile issues which are quickly becoming a new source of practitioner profitReview of pertinent cases and rulings affecting taxpayersPractice 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		Format: Downloadable PDF	16 CPE	Add
Surgent's Individual Income Tax Update (Self-Study) (JSDLBIT4)New loss limitation rules applicable to NOLs and the ability to offset incomeReformed child tax creditRevised home mortgage interest deductionTreatment of state and local taxesRepeal of itemized deductions previously subject to 2% AGI floorSurvival of individual AMT with increased exemptionsReduction to 7.5% floor for medical itemized deductions in 2017 and 2018 onlyIRA recharacterization limitsMonumental changes to the treatment of alimony for both payor and payeeNew rules on entertainment expenses, including mealsCoverage of the emerging flagship item of tax reform, section 199A and its alteration of pass-through taxation and planningRelevant state domicile issues which are quickly becoming a new source of practitioner profitPractice aids, including all the numbers applicable for the current year -- inflation-adjusted amounts, mileage rates, retirement contributions, and moreThe latest issues related to any other late-breaking tax law changes
Self-Study		Format: Downloadable PDF	4 CPE	Add
The Best Individual Income Tax Update Course by Surgent (Self-Study) (JSDLBITU)New loss limitation rules applicable to NOLs and the ability to offset incomeReformed child tax creditRevised home mortgage interest deductionTreatment of state and local taxesRepeal of itemized deductions previously subject to 2% AGI floorSurvival of individual AMT with increased exemptionsReduction to 7.5% floor for medical itemized deductions in 2017 and 2018 onlyIRA recharacterization limitsMonumental changes to the treatment of alimony for both payor and payeeNew rules on entertainment expenses, including mealsDoubling of estate and gift tax exemption to $22.36M for a married coupleComprehensive coverage of the emerging flagship item of tax reform, section 199A and its alteration of pass-through taxation and planningRelevant state domicile issues which are quickly becoming a new source of practitioner profitReview of pertinent cases and rulings affecting taxpayersPractice aids, including all the numbers applicable for the current year -- inflation-adjusted amounts, mileage rates, retirement contributions, and moreThe latest issues related to any other late-breaking tax law changes
Self-Study		Format: Downloadable PDF	12 CPE	Add
Surgent's Partnerships and LLCs: Avoiding Common Pitfalls Facing Practitioners (Self-Study) (JSDLBTP4)Don't get caught watching the paint dryProfessional practice and reporting issues for all entitiesIRS battles against blind basisPernicious precedents in payroll penalties, enforcement activities are hotSo what is next with the Department of LaborCan I amend prior returns to correct an impermissible accounting method?LLCs and partnerships: mistakes in allocation of debt, fringe benefits, and unreimbursed expenses; oversight in not taking into account limitations at the entity level; and pension issuesBusiness issues and the significant tax problems in related party transactions*Eyeing big benefits for small business
Self-Study		Format: Downloadable PDF	4 CPE	Add
Surgent's Key Partnership and S Corporation Tax Planning Strategies (Self-Study) (JSDLBTS4)Relevant changes from The Tax Cuts and Jobs Act of 2017 including the new Section 199A pass-through deductionLegislative developmentsBasis planning: at-risk and passive considerations Net investment income planningRelated party transactions: making them work Income splitting and shifting with family*Compensation for pass-through owners
Self-Study		Format: Downloadable PDF	4 CPE	Add
Surgent's Key Considerations in Getting the Entity Selection Right (Self-Study) (JSDLCBE4)How tax reform, proposed and enacted, affects choice of entityComparing and contrasting the tax aspects of partnerships with sole proprietorships, S Corporations with partnerships, C Corporations with S Corporations, and partnerships with C Corporations, and limited liability companies with all other entities Tax considerations in the organization of an enterprise and the pitfalls to avoid Non-tax considerations Practical guidelines on what entity structure to use under various circumstances Impact of the manufacturers' deduction on choice of entity
Self-Study		Format: Downloadable PDF	4 CPE	Add
Surgent's Getting the Choice of Entity Right: Tax Law, Strategy and Tactics (Self-Study) (JSDLCBES)Tax considerations in the organization of an enterprise and the pitfalls to avoid Non-tax considerations How income tax rates affect choice of entity Formation of a sole proprietorship, partnership, LLC, single-member LLC, S Corporation, and C Corporation Practical guidelines on which entity structure to use under various circumstances and relevant changes in the law Comparing and contrasting the tax aspects of partnerships with sole proprietorships, S Corporations with partnerships, C Corporations with S Corporations, and partnerships with C Corporations, and limited liability companies with all other entities Choice of entity in structuring real estate investments or a professional business Fringe benefits and retirement plans: which entities have special advantages Liquidations, dissolutions, and dispositions of a businessCase study explores the questions of related corporations*NEW: Tax rates under the 2017 Act, in particular, new Section 199A, which provides a deduction of 20%, in certain instances, to pass throughs such as LLCs and S Corporations
Self-Study		Format: Downloadable PDF	8 CPE	Add
Surgent's Microsoft Excel 2016: Creating and Formatting Charts (Self-Study) (JSDLCF16)Identify chart elementsSelect an embedded Pie chart using Recommended Charts; select formatting options for the chartSelect a Clustered Column chart using the Quick Analysis feature; select formatting options for the chart Recognize how to preview and print chartsSelect methods to change the chart type and subtypeIdentify how to apply a predefined chart layout and chart styleRecognize ways to add, select, and format individual chart elementsSelect methods to add and remove data and change data orientationSelect 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		Format: Downloadable PDF	4 CPE	Add
Surgent's Winning the Fraud Battle in the 21st Century: Prevention and Detection (Self-Study) (JSDLCFVV)Fraud's cost -- ACFE's Report to the Nations; Ancillary costsCurrent economy -- Microeconomics; AnalysesCOSO'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; MotivationDeviant workplace behaviorHistoric schemesWhy good folks go bad -- What studies indicate; Five interesting findings; Red flagsCombating fraud with controls*Fraud prevention checklists
Self-Study		Format: Downloadable PDF	8 CPE	Add
Surgent's Complete Guide to Liquidation of Business Entities (Self-Study) (JSDLCGLB)Impact of the Tax Cuts and Jobs Act of 2017The 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		Format: Downloadable PDF	12 CPE	Add
Surgent's Complete Guide to Payroll Taxes and 1099 Issues (Self-Study) (JSDLCGPT)Payroll tax requirements for wages, including wages subject to the .9 percent tax, employee benefits and reimbursements, nonqualified deferred compensation, stock options, and tipsFringe benefits issues, such as health insurance, life insurance, cafeteria plan benefits, accountable and non-accountable plans, standard mileage rates, and per diem ratesSpecial issues -- Using a common paymaster, how to file W-2s after a takeover, merger, or acquisition, and state and local tax withholdingStatutory employees, independent contractors, and possible changes to Section 530 reliefPenalties -- Who is a responsible person?Moving expenses and gross-up calculationsForm 941 issues and problems, such as disability benefits, tip income, and deceased employeesPension issues and payroll taxes including SIMPLE plans, and Section 401(k) and pension distributionsThe Electronic Federal Tax Payment System (EFTPS)Forms I-9, W-9, W-2, 1099, SS-8, and Form 940
Self-Study		Format: Downloadable PDF	16 CPE	Add
Surgent's Five Critical Issues That A&A Public Accountants Will Need to Face This Year (Self-Study) (JSDLCIA4)Accounting standards update: High-level rundown of major standards changes effective this year with a focus on practical implicationsCybersecurity and ID theft update: What all CPAs should know about the current threats and scams to keep their personal, firm, and client data secureMillennials in the workforceMetrics used to measure and manage CPA firm success*Avoiding professional liability risk on attest and nonattest services
Self-Study		Format: Downloadable PDF	4 CPE	Add
Surgent's Non-GAAP Financial Statement Options: Cash, Modified Cash, and Tax Basis (Self-Study) (JSDLCMT4)An introduction to special purpose frameworksAuthoritative and non-authoritative guidance used to prepare SPF financial statementsCommon issues in preparing SPF financial statementsCash basis and modified cash basis financial statementsIncome tax basis financial statementsThe AICPA's new special purpose framework -- FRF for SMEs(TM)
Self-Study		Format: Downloadable PDF	4 CPE	Add
Surgent's Preparation and Compilation Engagements Under the SSARS (Self-Study) (JSDLCOM4)Relevant sections of SSARS No. 21, Clarification and RecodificationUpdates to SSARS No. 21 guidance due to issuance of SSARS Nos. 22, 23 and 24Comprehensive sample engagement work programs for preparation and compilation engagementsPrescribed form, specified line item, pro forma, and other engagement variationsComplete illustrations of relevant engagement letters, reporting and other required communications for preparation and compilation engagementsSSARS No. 21 implementation issues and peer review feedback
Self-Study		Format: Downloadable PDF	4 CPE	Add
Surgent's Construction Contractors: Critical Accounting, Auditing and Tax Issues in Today's Environment (Self-Study) (JSDLCONS)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 industryUnique 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 industryThe new lease FASB ASU and its impact on the construction industry
Self-Study		Format: Downloadable PDF	8 CPE	Add
Surgent's Key COSO Concepts: Managing Risk to Achieve Your Business Objectives (Self-Study) (JSDLCOS4)Important elements of the 2013 COSO guidance and how they can be applied to manage threats to an entity's ability to achieve its objectives Key components of internal control per the COSO Internal Control - Integrated Framework, and the significant role each plays in the design and operating effectiveness of internal control over reliable financial reporting Evaluating design and implementation of an entity's design on internal controls, including impact on risk of material misstatement in financial statements Testing controls for operating effectiveness, including determining sufficiency and appropriateness of the nature, timing, and extent of control testing procedures Special considerations when using outside service organizations Key concepts of the Enterprise Risk Management that expands on internal control, providing a more robust and extensive focus of broader risk management
Self-Study		Format: Downloadable PDF	4 CPE	Add
Surgent's Internal Controls That Matter: Managing Risk With the Updated COSO Framework (Self-Study) (JSDLCOSF)The evolution of internal controls theory and practice, including emerging guidance specific to smaller entitiesKey components of internal control per the COSO Integrated Framework, and the significant role each plays in reliable financial reportingKey concepts of the COSO Enterprise Risk Management Framework that expands on internal control, providing a more robust and extensive focus of broader risk management and alignment of strategy and enterprise-wide risk managementThe critical role of information technology (IT) controls in reliable financial reporting, including both general and application controls, and the latest on the AICPA Cybersecurity Risk Management FrameworkEvaluating the design and implementation of an entity's design on internal controls, focusing on smaller businesses, and the resulting impact on risk of material misstatement in financial statementsTesting controls for operating effectiveness and determining the appropriateness of the nature, timing, and extent of control testingConsiderations related to the use of outside service organizationsDifferentiating an auditor's responsibilities under various professional and regulatory standards*The financial statement auditor's responsibility for evaluating and communicating deficiencies in internal controls over reliable financial reporting
Self-Study		Format: Downloadable PDF	8 CPE	Add
Surgent's Compilations, Reviews and Preparations: Engagement Performance and Annual Update (Self-Study) (JSDLCRAU)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 ServicesSSARS No. 22, Compilation of Pro Forma Financial InformationSSARS No. 24, Omnibus Statement on Standards for Accounting and Review Services - 2018Sample comprehensive engagement work programs for preparation, compilation and review engagementsReporting and disclosure illustrations for each level of service, including attesting on personal financial statements, prescribed form, special purpose framework and other engagement variationsOther communication requirements, such as sample engagement letters and management representation letters
Self-Study		Format: Downloadable PDF	8 CPE	Add
Surgent's Compilation and Review Overview (Self-Study) (JSDLCROV)Objectives of financial statement preparation, compilation, and review engagementsSSARS No. 21, Clarification and RecodificationComponents and characteristics of financial statement preparation, compilation, and review engagementsAccepting and planning financial statement preparation, compilation, and review engagements*Overview of SSARS No. 22, Compilation of Pro Forma Financial Information, and SSARS No. 23, Omnibus Statement on Standards for Accounting and Review Services -- 2016
Self-Study		Format: Downloadable PDF	2 CPE	Add
Surgent's Guide and Update to Compilations, Reviews and Preparations (Self-Study) (JSDLCRU4)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 ServicesSSARS No. 24, Omnibus Statement on Standards for Accounting and Review Services - 2018SSARS No. 22, Compilation of Pro Forma Financial InformationComprehensive sample engagement work programs for every level of SSARS No. 21 serviceComplete illustrations of engagement letters, management representation letter, reporting and other required communications for every level of SSARS No. 21 serviceQuality issues related to SSARS No. 21 engagements*Other current ARSC agenda items and projects
Self-Study		Format: Downloadable PDF	4 CPE	Add
Surgent's Construction Contractors: Accounting and Financial Reporting Issues (Self-Study) (JSDLCST4)Overall landscape of the construction industryGAAP and recent changes affecting the construction industryThe new Revenue Recognition Standard and its impact on the construction industryThe unique relationship between the contractor and the surety*The new lease FASB ASU and its impact on the construction industry
Self-Study		Format: Downloadable PDF	4 CPE	Add
Surgent's Fraud Basics: Protecting the Company Till (Self-Study) (JSDLDRF4)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		Format: Downloadable PDF	4 CPE	Add
Surgent's Properly Evaluating the Design and Operating Effectiveness of Internal Controls (Self-Study) (JSDLEDIC)* Documenting an understanding of the design of internal control, including both entity-level and transactional-level internal controls * Identifying and evaluating key controls that significantly prevent or detect and correct risks of material misstatement due to fraud or error in a timely manner during the course of normal operations * Appropriately verifying that key controls have been implemented * IT control considerations, including general and application controls Service Organization Control Report special considerations Obtaining sufficient and appropriate of the operating effectiveness of internal controls for a control reliance strategy, when necessary or desirable * Impact of a control reliance strategy on the nature, timing and extent of substantive audit procedures * Comparing and contrasting the purpose and requirements related to tests of controls and tests of compliance in a Single Audit
Self-Study		Format: Downloadable PDF	2 CPE	Add
Surgent's The Essential Course for Preparing Not-for-Profit Financial Statements Under ASU No. 2016-14 (Self-Study) (JSDLENFP)Changes in the reporting of net assets and how they will play out in the statement of financial position and the statement of activitiesHow the reporting of functional and natural expense information is changingThe new requirements related to providing liquidity informationChanges to the statement of cash flowsCore not-for-profit accounting requirements related to contributions, promises to give, contributed services, net assets, special events, the classification of expenses, and moreDeveloping issues related to revenue recognition and leases
Self-Study		Format: Downloadable PDF	8 CPE	Add
Surgent's Microsoft Excel 2016: Getting Started (Self-Study) (JSDLEX16)Describe the Excel application and explain how it is usedStart Excel, describe the Start screen, and create a new workbookDescribe Excel window elementsOpen an existing workbookNavigate in a worksheetSelect in a worksheetChange Excel optionsAccess Excel help and use Key TipsClose a workbook and close ExcelSave a workbookInsert, reposition, select, delete and rename worksheetsEnter, edit and format cell contentsCreate formulasUse functionsApply Accounting and Percent Style formattingUse Flash Fill for data entryShow and hide worksheet elementsUndo and redo an actionWork in Normal view, Page Layout view and Page Break PreviewSet page setup options, preview, and print a worksheet
Self-Study		Format: Downloadable PDF	6 CPE	Add
Surgent's Microsoft Excel 365 and Excel 2019: Getting Started with Excel (Self-Study) (JSDLEX19)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 ExcelLesson 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, and select page setup options, preview and print options
Self-Study		Format: Downloadable PDF	6 CPE	Add
Surgent's IRS Tax Examinations and Hot Issues (Self-Study) (JSDLEXI4)Criteria that the IRS uses to select returns for examinationWorker classification determinations on who is an employee and who is an independent contractorS Corporation officer's reasonable compensation issuesResponsibilities to pay the employment taxes when the business defaults*Tax-related identity theft procedures
Self-Study		Format: Downloadable PDF	4 CPE	Add
Surgent's Hot IRS Tax Examination Issues for Individuals and Businesses (Self-Study) (JSDLEXIB)Prepare now and protect yourself from new audit examinations from the Net Investment Income Tax Schedule C and cash basis audit issues -- the IRS has gotten very tough Vehicles, meals, and entertainment, and fringe benefit documentationPassive losses and passive income: in-depth understanding of hot IRS audit examination areas What the IRS is looking at in businesses with loss histories Selected industry-specific issues, including construction, retail, food, bars, etc. Business consultants Post-audit: the 30-day letter and the 90-day letter -- what they mean to the taxpayer.
Self-Study		Format: Downloadable PDF	8 CPE	Add
Surgent's Ethical Considerations In Your Tax Practice (Self-Study) (JSDLEXT4)* 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 is a covered tax opinion* Under what circumstances does a legend protect a practitioner from a covered opinion* What limitations apply with respect to a written tax opinion* What sanctions may be applied for violations of Service imposed standards of conduct* Who is a tax return preparer* Who must be registered as a tax return preparer* What are the latest administrative regulations applicable to a tax return preparer* What are the education requirements* What is the difference between more-likely-than-not, substantial authority, realistic possibility, reasonable basis and a non-frivolous position* What Internal Revenue Code penalty provisions associated with positions taken an income tax return apply to taxpayers* What Internal Revenue Code penalty provisions associated with positions taken an income tax return apply to tax return preparers* What ethical considerations come into play under Circular 230 in connection with the conduct of a tax practitioner in connection with positions taken on an income tax return
Self-Study		Format: Downloadable PDF	4 CPE / 4 Ethics	Add
Surgent's Fraud and Abuse in Not-for-Profit Entities and Governments: Stealing from Everyone (Self-Study) (JSDLFANG)The current GAAS requirements related to fraud found in AU Section 240, Consideration of Fraud in a Financial Statement AuditThe current Yellow Book requirements related to fraud and abuseCommon 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 governmentsRecent 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 fraudRecent 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 assetsTools for fraud prevention and detection
Self-Study		Format: Downloadable PDF	8 CPE	Add
Surgent's FASB Update for Small and Medium-Sized Businesses: A Practical Implementation Guide (Self-Study) (JSDLFAUR)Private company standard setting activitiesFASB Accounting Standards Updates (ASUs) relevant to smaller businessesRevenue recognition implementation guidanceLease accounting implementation guidanceOverview of recent FASB Updates on financial instrumentsOther important practice matters to practitioners who serve small and medium-size businesses, including cybersecurity and technology trends
Self-Study		Format: Downloadable PDF	8 CPE	Add
Surgent's Microsoft Excel 2016: Working with Formulas and Functions (Self-Study) (JSDLFF16)Identify basic formula and function syntaxRecognize formulas pasted with relative referencesSelect status bar options and Sum (AutoSum) for quick calculationsRecognize formulas pasted with mixed or absolute referencesIdentify formula results pasted as valuesSelect worksheets for grouping and entering formulasSelect Formula AutoComplete to create formulas with 3-D referencesSelect buttons from the Function Library to insert functions in formulasSelect defined names as function argumentsSelect conditional formatting to formulas' resultsRecognize the Error Checking feature and the Trace Error icon; identify and correct common errorsSelect the Formula Auditing tools to trace a formula's precedent and dependent cellsIdentify and resolve a circular referenceSelect color-coded cell borders to correct a cell reference error in a formulaIdentify how to step through a nested formulaIdentify how to use the Watch Window and other tools to analyze, protect, and hide formulas
Self-Study		Format: Downloadable PDF	4 CPE	Add
Surgent's Proven Controls to Steer You Clear of Fraud (Self-Study) (JSDLFFC4)Fraud's cost -- ACFE's Report to the Nations; Ancillary costsWhy good folks go bad -- What studies indicate; Five interesting findings; Red flagsCombating fraud with controlsFraud checklists
Self-Study		Format: Downloadable PDF	4 CPE	Add
Surgent's Statement of Cash Flows: Preparation Guidance and Presentation Illustrations (Self-Study) (JSDLFLO4)FASB ASC 230, Statement of Cash FlowsThe indirect and direct methods for preparing the operating sectionOperating activities, investing activities, and financing activitiesDisclosure requirements and issues*Recent ASUs impacting the preparation of the statement of cash flows
Self-Study		Format: Downloadable PDF	4 CPE	Add
Surgent's Recent Frauds Occurring in Not-for-Profit Entities and Governments (Self-Study) (JSDLFNG4)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		Format: Downloadable PDF	4 CPE	Add
Surgent's Revenue Recognition, Leases and Financial Instruments: The FASB's "Big Three" (Self-Study) (JSDLFSBT)The FASB's comprehensive new revenue recognition standard, Topic 606, Revenue from Contracts with Customers, and recent updates to the standardThe new five-step principles-based revenue recognition model Revenue presentation, disclosures, and implementation guidance and illustrations Key differences between current U.S. GAAP and the new revenue recognition guidance The FASB's new ASU, Leases (Topic 842), including recent updates to the new guidanceOverall lease accounting guidance Lessee vs. Lessor accountingThe FASB's issued ASUs relating to financial instruments on recognition and measurement, impairment, and hedging
Self-Study		Format: Downloadable PDF	8 CPE	Add
Surgent's FASB Update: New and Recent Accounting Standards Updates (Self-Study) (JSDLFUPD)Recently issued FASB Accounting Standards UpdatesASC Topic 606, Revenue from Contracts with Customers*Recently issued Updates dealing with accounting for leases and certain financial instruments
Self-Study		Format: Downloadable PDF	2 CPE	Add
Surgent's Annual FASB Update and Review (Self-Study) (JSDLFUR4)Private company standard setting activitiesRecent FASB Accounting Standards Updates (ASUs)Revenue Recognition -- Topic 606, Revenue from Contracts with Customers, and its related updatesTopic 842, Leases*Other recently issued FASB Updates
Self-Study		Format: Downloadable PDF	4 CPE	Add
Surgent's How to Do a GAAS Audit (Self-Study) (JSDLGAAS)How today's GAAS is organized into seven facets of an audit (i.e., general principles and responsibilities; risk assessment and response to assessed risks; audit evidence; using the work of others; audit conclusions and reporting; special considerations; and special considerations in the United States)Key terminology used in the audit processImportant considerations, determinations and requirements that pertain to each of the seven facets of an auditHow the theory in today's GAAS translates to the real world*Answers to frequent questions that arise in the application of GAAS
Self-Study		Format: Downloadable PDF	8 CPE	Add
Surgent's Latest Developments in Government and Nonprofit Auditing (Self-Study) (JSDLGAU4)The key changes and challenges contained in the revised Yellow Book Developing issues related to performing single audits under the OMB's Uniform Guidance for Federal Awards *Key AICPA developments affecting audits of governments and nonprofits and a special look at the role AU-C section 230, Audit Documentation, plays in governmental and nonprofit audits
Self-Study		Format: Downloadable PDF	4 CPE	Add
Surgent's Gaining a Competitive Advantage: Critical Skills for CFOs and Controllers (Self-Study) (JSDLGCA4)Pricing and costing strategiesExpense control that worksBetter credit decisionsFinancial risk analysisEnterprise risk managementUse and misuse of derivatives*Improving bank relationships and cash management
Self-Study		Format: Downloadable PDF	4 CPE	Add
Surgent's Latest Developments in Government and Nonprofit Accounting (Self-Study) (JSDLGNA4)Prepare for the implementation of the new FASB ASU on nonprofit financial reporting (i.e., ASU No. 2016-14) while also developing a deeper understanding of the effects that the FASB ASUs on leases (i.e., ASU No. 2016-02) and revenue recognition (i.e., ASU No. 2014-09) will have on nonprofits in the years to comeRecent GASB activities directed towards state and local governments with an emphasis on the implementation of GASB No. 75, Accounting and Financial Reporting for Postemployment Benefits Other Than Pensions
Self-Study		Format: Downloadable PDF	4 CPE	Add
Surgent's Latest Developments in Government and Nonprofit Accounting and Auditing (Self-Study) (JSDLGNAA)The key changes and challenges contained in the revised Yellow BookDeveloping issues related to performing single audits under the OMB's Uniform Guidance for Federal AwardsKey AICPA developments affecting audits of governments and nonprofits and a special look at the role AU-C section 230, Audit Documentation, plays in governmental and nonprofit auditsRecent GASB activities directed towards state and local governments with an emphasis on the implementation of GASB No. 75, Accounting and Financial Reporting for Postemployment Benefits Other Than Pensions*Preparing for the implementation of the new FASB ASU on nonprofit financial reporting (i.e., ASU No. 2016-14) while also developing a deeper understanding of the effects that the FASB ASUs on leases (i.e., ASU No. 2016-02) and revenue recognition (i.e., ASU No. 2014-09) will have on nonprofits in the years to come
Self-Study		Format: Downloadable PDF	8 CPE	Add
Surgent's Guide to Payroll Taxes and 1099 Issues (Self-Study) (JSDLGPT4)Statutory employees, independent contractors, and possible changes to Section 530 reliefUsing SS-8Payroll 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
Self-Study		Format: Downloadable PDF	4 CPE	Add
Surgent's Financial Statement Disclosures: A Guide for Small and Medium-Sized Businesses (Self-Study) (JSDLGSM4)Financial statement disclosures for small and medium-sized businessesBalance sheet, income statement, and statement of cash flows presentation and disclosure issuesDisclosure examples from all sized entities which you can use to base your disclosures onDeveloping disclosure issues, including disclosures related to the adoption of Topic 606
Self-Study		Format: Downloadable PDF	4 CPE	Add
Surgent's Latest Developments in Governmental Accounting and Auditing (Self-Study) (JSDLGVAA)The key changes and challenges contained in the revised Yellow BookDeveloping issues related to performing single audits under the OMB's Uniform Guidance for Federal AwardsKey AICPA developments affecting audits of governments and a special look at the role AU-C section 230, Audit Documentation, plays in governmental auditsRecent GASB activities directed towards state and local governments with an emphasis on the implementation of GASB No. 75, Accounting and Financial Reporting for Postemployment Benefits Other Than Pensions
Self-Study		Format: Downloadable PDF	8 CPE	Add
Surgent's From Hiring to Firing and Everything In Between: Health Care, Retirement and Fringe Benefit Tax Issues (Self-Study) (JSDLHCR4)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 Preparing for the mandate on employers and responding to the mandate on employees with respect to health care insurance *Qualified plan requirements: eligibility, coverage, and vesting
Self-Study		Format: Downloadable PDF	4 CPE	Add
Surgent's From Hiring to Firing and Everything In Between: Legal and Payroll Tax Issues (Self-Study) (JSDLHFE4)Hiring and firing issues: what questions cannot be asked in an interview; how to document employee performance; establishing an annual review system; when an employer may and may not fire an employee; and much moreEmployment contracts: an analysis of the legal and planning issues in structuring employment contracts; when noncompetition agreements will and will not workEmployment issues in the economy: telecommuters and other special situationsLegal liability issues: recognition of age discrimination, sex discrimination, FLSA issues, minimum wage, overtime, sexual harassment, and more*Statutory employees, independent contractors, and possible changes to Section 530 relief
Self-Study		Format: Downloadable PDF	4 CPE	Add
Surgent's Mastering Basis Issues for S Corporations, Partnerships and LLCs (Self-Study) (JSDLHMB4)Applicable coverage of any basis considerations within the Tax Cuts and Jobs Act, or other recent tax legislation enacted before the presentationDiscuss a proposal for a yet to be developed new tax form, which calculates basis, designed to be attached to individual returnsHow 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		Format: Downloadable PDF	4 CPE	Add
Surgent's Handbook for Mastering Basis, Distributions and Loss Limitation Issues for S Corporations, LLCs and Partnerships (Self-Study) (JSDLHMBI)Applicable coverage of any basis considerations within the Tax Cuts and Jobs Act, or other recent tax legislation enacted before the presentationDiscuss a proposal for a yet to be developed new tax form, which calculates basis, designed to be attached to individual returnsExecutor'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 useHow to calculate basis of inherited qualified and joint tenancy propertyNew rules for NOLsS 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		Format: Downloadable PDF	8 CPE	Add
Surgent's Tax Aspects of Home Offices and Vacation Homes (Self-Study) (JSDLHOVH)Mixed use of a residence: how deductions are limited in rental situationsHome office: qualification and calculationStrategies and planning for renting your principal residence instead of selling itWhy buying a vacation home can be a very smart investmentShould you rent or just use your vacation home? Opportunities and pitfallsRules for using like-kind exchanges on principal residences and vacation homesUnderstanding the tax rules for acquisition indebtedness and home equity indebtednessMaximizing your interest expense deduction in light of limitations in the tax code
Self-Study		Format: Downloadable PDF	2 CPE	Add
Surgent's How to Settle an Estate: An Overview (Self-Study) (JSDLHSEO)Process of estate administration, including the basics of creating the estate, the role of the executor, and how to probate a willSteps to take immediately upon the death of the decedent and the importance of inventorying the estate assetsProblems associated with the distribution of estate assetsUtilizing family settlement agreements
Self-Study		Format: Downloadable PDF	2 CPE	Add
Surgent's From Hiring to Firing and Everything In Between: Legal, Tax and Health Care Issues (Self-Study) (JSDLHTOF)Hiring and firing issues -- What questions cannot be asked in an interview; how to document employee performance; establishing an annual review system; when an employer may and may not fire an employee, and much more Employment contracts -- An analysis of the legal and planning issues in structuring employment contracts; when noncompetition agreements will and 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 what is new in health care Medical plans: who is a full-time employee?
Self-Study		Format: Downloadable PDF	8 CPE	Add
Surgent's Properly Identifying, Evaluating and Documenting Results of Presumed Risk Assessment Audit Procedures (Self-Study) (JSDLIEDC)What to document in gaining an understanding of the audited entity and its environment, and how it relates to identifying areas of higher risk of material misstatement due to fraud or errorHow materiality and tolerable misstatement are not just rote calculations, but important and key decisions that establish a framework for important audit conclusionsWhy preliminary analytic review assists the auditor in identifying significant accounts, classes of transactions and disclosures, as well as higher inherent risks of what could go wrong in the clients financial statements due to material fraud or errorHow to identify significant accounts, classes or transactions and disclosures, and what that means in relation to required or presumed risk assessment proceduresUnderstanding the underlying intent of each of the primary components of audit risk, and key considerations in properly assessing and documenting the basis for those conclusionsHow to synthesize information gathered through risk assessment procedures to document a clear and concise summary of risks of material misstatement due to either fraud or error*What differentiates significant risks requiring special audit consideration from other types of risks of material misstatement, and the impact on the nature, timing and extent of further audit procedures
Self-Study		Format: Downloadable PDF	2 CPE	Add
Surgent's This Year's Top Tax and Financial Planning Ideas (Self-Study) (JSDLIEF4)An update on income tax and estate-planning ideas, including any recent changesHighlights of the Tax Cuts & Jobs Act including Section 199A deduction Tax ideas for the current yearFinancial planning strategies including planning with Roth and Traditional IRAs as well as Qualified PlansMaximizing retirement plan benefitsMiscellaneous tax-planning techniques that can add up to significant tax savingsHow to use the whole family for tax savingsThe changing Social Security landscape: what it means for planning*Up-to-the-minute ideas reflecting new tax law changes in cases, regulations, and rulings
Self-Study		Format: Downloadable PDF	4 CPE	Add
Surgent's Innovative Forecasting and Budgeting: Moving Beyond the Traditional Techniques (Self-Study) (JSDLIFB4)Sales/income plan Intermediate planning Technology plan Capital equipment planning One-year operating plan Monthly planning Cash plan Risk plan
Self-Study		Format: Downloadable PDF	4 CPE	Add
Surgent's Individual and Financial Planning Tax Camp (Self-Study) (JSDLIFCP)Understanding the environment: what's new, what's expired or expiring, and what's likely to changeReview of pertinent changes from tax reformReading a tax return for developing client-specific tax strategiesWill there be more changes in the individual tax laws?The net investment income tax: planning for complianceFamily income-splitting strategies that need to be consideredIncome tax issues: impact on timing of other income, selection of investmentsUsing Roth IRAs and Roth contribution programs to best advantageConversions: do they still make sense?Taking distributions: matching timing to client requirementsQualified plan contributions to reduce current income and Social Security tax: implications for business owners and self-employedPrioritizing allocations among investment, retirement, and college funding vehiclesWhat to do about itemized deductionsTrans-generational planning: conversions, income and gain-splittingIdentifying tax opportunities: reviewing the prior-year return to develop a plan for the futurePlanning for middle-income taxpayers: financial planning for the young, the working, and those approaching or in retirement
Self-Study		Format: Downloadable PDF	8 CPE	Add
Surgent's Individual Income Tax Return Mistakes and How to Fix Them (Self-Study) (JSDLINB4)Individual income tax cases regarding income, adjustments, itemized deductions and dependency Don't get caught watching the paint dry, the IRS "Future State" InitiativeHow many Schedule A filers after TCJAWhen "gifts" can be taxableWhy are manhole covers round?Does aggregating passive activities also aggregate "At-Risk"?Hazy situation, two seemingly similar cases, yet one results in ordinary tax treatment, the other capital treatment (Heads they win, tails we lose)Chained CPI Index and Social Security - Is the horse within the gates?When a "rollover" is not a rollover, the Claim of Right DoctrineWhat are the risks with non-traditional IRA investmentsThe last word in alimony is not always the best wordFailing alimony's same household requirementFailure to report income witnessed by 20 million peopleForm 8938 for reporting foreign financial assets and updated rules. How much trouble results in not filing a FinCEN Form 114?*The future of Social Security
Self-Study		Format: Downloadable PDF	4 CPE	Add
Surgent's Top 50 Mistakes Practitioners Make and How to Fix Them: Individual Tax and Financial Planning (Self-Study) (JSDLINBB)Individual income tax cases regarding income, adjustments, passive activities, and itemized deductionsDon't get caught watching the paint dry, the IRS "Future State" InitiativeDoes aggregating passive activities also aggregate "At-Risk"?When "gifts" can be taxableHow many Schedule A filers after TCJA?Why are manhole covers round?Chained CPI Index and Social Security -- Is the Horse within the Gates?Hazy situation, two seemingly similar cases, yet one results in ordinary tax treatment, the other capital treatment (Heads they win, tails we lose)When a "rollover" is not a rollover, the Claim of Right DoctrineWhat are the risks with non-traditional IRA investmentsI want to protect my identity, but I also need to protect my PTINFailing alimony's requirements and the last word is not always the best wordFailing to understand the limits on 401(k) loansPassive income and the self-charged rent rulesMeal allowances for police or fire workers on 24-hour shiftsItemized deduction over aggressivenessEstimated taxes, the big penalties, and planningFinancial planning: Ignoring the future of Social Security; miscues in rollovers & retirement plan distributions; the bad, the good, and the ugly of early retirement SEPPs*Things professionals do not like to hear!
Self-Study		Format: Downloadable PDF	8 CPE	Add
Surgent's 2018 Tax Update (Self-Study) (JSDLIRSU)Reduction in individual and corporate tax ratesTaxation of pass-through entitiesDeduction of home mortgage interestState and local tax deductionsNew alimony rulesRepeal of the ACA individual mandateStandard deduction and itemized deductionsChild tax creditUse of Section 529 accountsSurvival of personal AMT and repeal of corporate AMTEstate and gift taxNew depreciation rules and Section 179 expensingBusiness interestModification of NOL rules*New credit for employer-paid family and medical leave
Self-Study		Format: Downloadable PDF	3 CPE	Add
Surgent's Individual Tax Planning Ideas (Self-Study) (JSDLITP4)Review of pertinent changes from tax reformReading a tax return for developing client-specific tax strategies Identifying tax opportunities: reviewing the prior-year return to develop a plan for the futureCompensation and fringe benefit issues Is the client in the right mix of investment vehicles?Identify clients with net investment income tax problems and the potential ways to reduce or eliminate themAll in the family: Tax tactics for spouses, children, and parentsUnderstanding the environment: what's new, what's expired or expiring, and what's likely to change
Self-Study		Format: Downloadable PDF	4 CPE	Add
Surgent's Lease Accounting: A Whole New Ballgame (Self-Study) (JSDLLEAS)Leases (Topic 842) Overall lease accounting guidance Lessor Accounting 101 Lessee Accounting 101Detailed review of accounting by lesseesSale and leaseback transactionsTransition guidanceRecently proposed and released ASUs impacting Topic 842
Self-Study		Format: Downloadable PDF	2 CPE	Add
Surgent's Top 10 Tax Issues in Dealing with LLCs and Partnerships (Self-Study) (JSDLLP10)Self-employment tax issues: what you can and cannot doCapital accounts: book vs. tax issuesDetermining basis: key issues and technical analysis in calculating basisDealing with debt: recourse, nonrecourse, and why it mattersGuaranteed payments, distributive shares, and draws: understanding the differenceSpecial allocations: flexibility and complexityDistributions: cash and property, built-in gain or lossRetirement plan issues: planning optionsBasis step-ups: the basic issues Hot assets: beware of this complicated tax issue *Summary of important provisions of the new tax act
Self-Study		Format: Downloadable PDF	8 CPE	Add
Surgent's Challenges in Implementing Topic 606 for Entities with Long-Term Construction Projects (Self-Study) (JSDLLTC4)Topic 606's five-step revenue recognition modelDetermining whether to recognize revenue over time or at a point in time under Topic 606Other unique considerations in applying the five-step model for entities currently using SOP 81-1Lessons learned and best practices from entities already adopting Topic 606
Self-Study		Format: Downloadable PDF	4 CPE	Add
Surgent's Introduction to Mergers and Reorganizations (Self-Study) (JSDLMERG)Sale of corporate assets and allocation of purchase price, including a case study More on allocations of personal goodwill, covenants not to compete, consulting agreements and intangible property The issues in the purchase of C Corporation stock Tax free acquisitions and reorganizations with helpful charts and cases Special issues of S Corporation transactions A whole chapter devoted to the complexities of 338 elections and 338(h)(10) *Limits on using NOLs
Self-Study		Format: Downloadable PDF	8 CPE	Add
Surgent's Mastering the Fundamentals of Estate and Gift Tax Planning (Self-Study) (JSDLMFEP)Up-to-the-minute analysis of legislative changes, and planning in light of the changesComplete Code section analysis of the federal estate and gift taxMarital deduction planning -- Second spouse, QTIP trusts, QDOT trusts, power of appointment trusts, and moreCredit shelter trusts and the applicable credit amountUses and techniques of life insuranceTools and techniques in gifting to minors, spouses, and other family members, including uniform transfers (or gifts) to minors' accounts, education trusts, Section Section 2503(b) and (c) trusts, and moreReducing taxes by charitable giving, special credits, and estate freezing techniquesUse of irrevocable and revocable trusts and other will substitutesImpact of increasing applicable exclusion amountPortability - Use of deceased spouse unused exclusion amount ("DSUEA")*Regs on Estate Basis Reporting
Self-Study		Format: Downloadable PDF	10 CPE	Add
Surgent's Navigating Your Client Through the IRS Appeals Process (Self-Study) (JSDLNAV4)Requesting a meeting or phone conference with the examiner's supervisorRequesting review of the examiner's decision by a local appeals officeSmall case requests when tax, penalties, and interest for each period are $25,000 or lessWriting and filing a Formal Protest, including required informationAlternative Dispute Resolution options available to clientsNegotiation and time limitations
Self-Study		Format: Downloadable PDF	4 CPE	Add
Surgent's Examining the New Lease Accounting Standard: More Than Meets the Eye (Self-Study) (JSDLNLS4)ASU No. 2016-02, Leases (Topic 842)Overall lease accounting guidanceLessor Accounting 101Lessee Accounting 101Detailed review of accounting by lessees and lessorsSale and leaseback transactionsTransition guidanceOther operational issues*Recently issued updates to the lease accounting guidance
Self-Study		Format: Downloadable PDF	4 CPE	Add
Surgent's Latest Developments in Nonprofit Accounting and Auditing (Self-Study) (JSDLNPAA)The key changes and challenges contained in the revised Yellow BookDeveloping issues related to performing single audits under the OMB's Uniform Guidance for Federal AwardsKey AICPA developments affecting audits of nonprofits and a special look at the role AU-C section 230, Audit Documentation, plays in nonprofit auditsPrepare for the implementation of the new FASB ASU on nonprofit financial reporting (i.e., ASU No. 2016-14) while also developing a deeper understanding of the effects that the FASB ASUs on leases (i.e., ASU No. 2016-02) and revenue recognition (i.e., ASU No. 2014-09) will have on nonprofits in the years to come
Self-Study		Format: Downloadable PDF	8 CPE	Add
Surgent's Implementing Topic 606: Tackling the Tough Issues in Adopting the New Revenue Recognition Standard (Self-Study) (JSDLNRRS)ASC Topic 606, Revenue from Contracts with CustomersThe FASB's new five-step revenue recognition model, including hands-on examples and illustrations of the new guidancePresentation and disclosure requirementsRecent ASUs that provide implementation guidance for the standardIndustry specific implementation issues and guidanceIdentifying performance obligationsAccounting for licensesIdentifying a "material right" in an optionOther operational issues related to implementationFeedback from public entity implementation of Topic 606
Self-Study		Format: Downloadable PDF	8 CPE	Add
Surgent's Preparing C Corporation Tax Returns for New Staff and Paraprofessionals (Self-Study) (JSDLPCTR)Preparation by hand of a reasonably complicated Form 1120 U.S. corporate income tax return from trial balance to completed returnThe 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 returnsNew tax-planning strategies for depreciation deductions, including changes to Section 179 and depreciation as a result of new tax legislationMethods of accounting -- Application and choicesIn-depth analysis of Form 4797 dealing with depreciation recaptureDeductible expenses -- including rules on meals and entertainmentComputation of tax liabilityOverview 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 concernAnd much more
Self-Study		Format: Downloadable PDF	10 CPE	Add
Surgent's Preparing Individual Tax Returns for New Staff and Paraprofessionals (Self-Study) (JSDLPITR)Preparation of various Form 1040 individual tax returns and schedules; provided answers include "filled-in" formsTaking initiative in difficult assignments; can you deliver the QBI message? Full coverage of Section 199A qualified business income, its calculation, limitations, and examplesMalodorous Form 8867 -- Changes again this year!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 issuesSelf-employed person issuesSchedule C deductions including depreciationSale and exchange of property -- Understanding Form 4797 and depreciation recapture; capital gainsA working understanding of passive losses -- How to handle rental property and how the passive loss rules flow to the tax formsItemized deductions -- A thorough understanding of what's deductible and what's notInterest deductions -- Limitations and timing problemsRetirement contributions and education credits and deductionsTax computations -- The Kiddie Tax, AMT, regular tax, tax creditsIndividual problems illustrated by form preparation for various items, with numerous "practice tips"*Impact of recent legislation and forms changes on the 1040
Self-Study		Format: Downloadable PDF	8 CPE	Add
Surgent's CFO/Controller's Roadmap to Success: Integrated Planning, Forecasting and Budgeting (Self-Study) (JSDLPLFB)Differences between planning and budgetingThe business modelStrategic plan, marketing plan, and technology planFinancial forecasting and financial risk analysisFive-year operating plan and the sales/income planIntermediate planning and capital equipment planningOne-year operating plan and monthly planningCash plan and risk plan
Self-Study		Format: Downloadable PDF	8 CPE	Add
Surgent's Partnership and LLC Core Tax Issues From Formation Through Liquidation (Self-Study) (JSDLPLTI)Taking initiative in difficult assignments; can you deliver the QBI message? Full coverage of Section 199A qualified business income, its calculation, limitations, and examplesWhen 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 membersUnreasonable uses of the traditional & curative allocation methodsMultiple layers of Section 704(c) allocationsBusiness situations & partnerships that qualify; others that do notTreatment of recourse versus nonrecourse debt basisHow to calculate basis limitations and its implication on each partner's own tax returnHow Section 179 limitations affect partnership/LLC basisRegulations 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 electionSubsequent contributions of property with Section 754 adjusted basis to another partnership or corporationCapital account adjustments in connection with admission of new memberSpecial allocations require "substantial economic effect"; what are the requirements?LLCs and self-employment tax to the membersDistributions -- current or liquidating, cash or property including the substituted basis ruleTermination/liquidation of an LLC
Self-Study		Format: Downloadable PDF	8 CPE	Add
Surgent's Select Estate and Life Planning Issues for the Middle-Income Client (Self-Study) (JSDLPMI4)More than 20 documents that clients should have that are neither a will nor a trustProvisions you need in a willTrusts and other arrangements for children Durable powers of attorney for healthcare and for financial matters Asset protection strategiesDevelopments relative to estate tax changes
Self-Study		Format: Downloadable PDF	4 CPE	Add
Surgent's Estate and Life Planning Issues for the Middle-Income Client (Self-Study) (JSDLPMIC)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 Asset protection strategies: upsides and downsides Management of insurance: umbrella liability, disability, and life Dealing with marriage and divorce Titling assets effectively Avoiding the loss of capital and passive losses at death Elder care planningThe latest information on the portability of the deceased spouse's unused exemption amountDevelopments relative to estate tax, and the implications for planning
Self-Study		Format: Downloadable PDF	8 CPE	Add
Surgent's Microsoft PowerPoint 2016: Getting Started (Self-Study) (JSDLPP16)Identify elements of the PowerPoint Start screen; select a template to create a new presentationIdentify PowerPoint window elementsRecognize ways to insert slides, apply a theme, and add slide contentRecognize how to switch between views; then preview, and print a presentationSelect PowerPoint options; identify ways to get Help in PowerPointRecognize ways to delete and reposition slidesSelect options to spell check a presentationRecognize ways to insert and format slide objectsIdentify how to add transition and animation effectsSelect options to set up a slide showIdentify how to create, save, and use a custom theme and custom templateRecognize techniques for integrating Excel data and charts with PowerPoint slidesIdentify how to insert the date, slide numbers, and footer textSelect the slide show controls*Select Presenter view to run a slide show
Self-Study		Format: Downloadable PDF	6 CPE	Add
Surgent's Microsoft Excel 2016: Working with PivotTables and PivotCharts (Self-Study) (JSDLPV16)Methods to Create a PivotTableRecognizing Multiple Ways to Format a PivotTableModifying a PivotTable and Reviewing DataCreating a PivotChartFormatting a PivotChartModifying a PivotChart
Self-Study		Format: Downloadable PDF	4 CPE	Add
Surgent's The 2018 Yellow Book Revision (Self-Study) (JSDLQUA4)Critical concepts related to applying the new Yellow Book including when the standards are applicable; the types of engagements involved; the relationship between the Yellow Book and other standards; and the importance of stating compliance with the Yellow Book in reportingThe new Yellow Book standards related to ethics; independence; professional judgment; competence and CPE; quality control; and peer reviewThe new Yellow Book requirements related to performing and reporting on financial audits and how those requirements affect the audit in areas like internal controlThe new Yellow Book requirements related to attestation engagements (i.e., examinations, reviews, and agreed-upon procedures engagements) and performance audits
Self-Study		Format: Downloadable PDF	4 CPE	Add
Surgent's Real Estate Taxation: Critical Considerations (Self-Study) (JSDLRET4)Syndications and other forms of ownershipDepreciation and recaptureLand developmentPassive activity losses*Like-kind exchanges
Self-Study		Format: Downloadable PDF	4 CPE	Add
Surgent's Real Estate Tax Boot Camp (Self-Study) (JSDLRETC)Installment salesRental operationsDepreciation and recaptureDetermination of basisPassive activity lossesAt-risk rulesLike-kind exchangesCalculation of gain or loss on sale of real estate
Self-Study		Format: Downloadable PDF	8 CPE	Add
Surgent's Guide to the Topic 606 Revenue Recognition Model for All CPAs (Self-Study) (JSDLREV4)Topic 606, Revenue from Contracts with Customers, including recently issued ASUs impacting Topic 606The FASB's new five-step revenue recognition model, including hands-on examples and illustrations of the new guidance*Presentation and disclosure requirements
Self-Study		Format: Downloadable PDF	4 CPE	Add
Surgent's Advanced Concepts in SSARS and Nonattest Services (Self-Study) (JSDLSAR4)Complete coverage of SSARS No. 21-24 related to Preparation of Financial Statements, Compilations and ReviewsIdentifying and safeguarding independence threats for issuing attest reportsDefining the varying levels of responsibility for accountants providing non-audit servicesPerforming compilations and reviews effectively and efficiently, including developing proper advance expectations for review analytical proceduresProperly considering going concern, subsequent events, and other disclosure mattersCommon issues related to peer reviews, including recurring reporting problems
Self-Study		Format: Downloadable PDF	4 CPE	Add
Surgent's Share-Based Payments: Understanding the Nuances of ASC Topic 718 (Self-Study) (JSDLSBC4)Common types of share-based payment compensation awardsASC Topic 718, Compensation, Stock CompensationAccounting for the income tax implications of share-based payment compensation awardsBasic valuation techniques for share-based payment awardsPresentation and disclosure issuesNew accounting and tax guidance in the area of share-based payment awards
Self-Study		Format: Downloadable PDF	4 CPE	Add
Surgent's S Corporation Taxation: Advanced Issues (Self-Study) (JSDLSCA4)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
Self-Study		Format: Downloadable PDF	4 CPE	Add
Surgent's S Corporation Core Tax Issues From Formation Through Liquidation (Self-Study) (JSDLSCTI)Taking initiative in difficult assignments; can you deliver the QBI message? Full coverage of Section 199A qualified business income, its calculation, limitations, and examplesThe Light Brigade failed due to poor instructions; let's follow the right path in basis calculationsCurrent private letter rulings reveal the failure in one or more S Corporation eligibility requirements inadvertently terminating S Corporations todayInherited a new client with reporting errors? What are my options?Debt vs. equity and Section 385; Federal Express battled and won, how do we?The $100/day penalty final rule applicable to S CorporationsCongressional Budget Office is next in line suggesting SECA tax on pass-through entitiesTracking multiple shareholder debt basisBasis neither increased by phantom income, nor reduced by non-deducted pass-through lossesCan I accrue expenses payable to a shareholder? Sure, but can I deduct them?How Section 179 limitations affect S corp. basisComparison of liquidation of a C Corporation vs. the liquidation of an S CorporationDid not timely file Form 2553? A simple method to correctIs there a "flexible standard of law" in regard to closely held entities?
Self-Study		Format: Downloadable PDF	8 CPE	Add
Surgent's How to Settle a Client's Estate (Self-Study) (JSDLSEAZ)Issues involved when settling an estate -- marshaling of assets, payment of creditors, & distribution and accounting to beneficiariesExplaining the needs and limitations of durable powers of attorney, health care directives, and living willsWhy a will is probated, and on what grounds it may be challengedComprehensive checklists on how to read a will, duties of an executor and trustee, and much moreIdentification and report of estate assetsWhat 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 contestHow executors and trustees interact with beneficiariesElective shares, and when a spouse might make that choiceWhat a trustee needs to know about incompetents and minorsRights of creditors, third parties, and beneficiariesKey issues in transferring property to a trust and from a trust or estate to a beneficiaryIdentifying income, estate, and inheritance taxesFiduciary accounting -- principal and income conceptsAn introduction to drafting an account, and why it is requiredAdministration of revocable trustsEstate basis reporting
Self-Study		Format: Downloadable PDF	10 CPE	Add
Surgent's Selected Issues in Preparation of 1040 Individual Income Tax Returns (Self-Study) (JSDLSIPI)Preparation of various Form 1040 individual tax returns and schedules; provided answers include 'filled-in' forms How the Affordable Care Act affects tax returns* Self-employed person issues including Schedule C deductions and detailed case* 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* Retirement contributions and education credits and deductions* Tax computations including the Alternative Minimum Tax* Individual problems illustrating form preparation for various items* Impact of recent legislation and forms changes on the 1040
Self-Study		Format: Downloadable PDF	10 CPE	Add
Surgent's Individual Income Tax School (Self-Study) (JSDLSITS)Effects of recent legislation, including the Qualified Business Income deductionFiling information, filing status, personal exemptions, dependents, the standard deduction, etc.Wages and salariesInterest income, dividend income, mutual funds, Social SecurityFiguring taxBasic income tax preparation, Form 1040 and Schedules 1 -- 6Capital gains and lossesMedical and dental expenses, charitable contributionsIRA contributions and distributionsDistributions from qualified retirement plans, pensions, and annuitiesProfit and loss from business or profession and self-employment taxDepreciationRental income and expensesPreparation of Schedules A, B, C, D, E, and Forms 4562, 4797, and more
Self-Study		Format: Downloadable PDF	16 CPE	Add
Surgent's Accounting, Audit and Attest Update for Practitioners with Small-Business Clients (Self-Study) (JSDLSMBP)Private company standard setting activitiesSmall and medium-sized business related ASUsRevenue recognition and leases updateSpecial purpose frameworks -- Cash, modified cash, and tax basisCommon small and medium-sized business financial statement errors and deficienciesSSARS 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*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		Format: Downloadable PDF	8 CPE	Add
Surgent's Small-Business Accounting, Audit, and Attest Update (Self-Study) (JSDLSMP4)Small and medium-sized business related ASUs, including recent PCC activitiesRevenue recognition and leases updateSpecial purpose frameworks -- Cash, modified cash, and tax basisCommon small and medium-sized business financial statement errors and deficienciesSSARS 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 24Other 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		Format: Downloadable PDF	4 CPE	Add
Surgent's Advanced Concepts in SSARS and Nonattest Services: Are You Certain You Are in Compliance? (Self-Study) (JSDLSS21)Navigating the impact of SSARS Nos. 21- 24 without risking noncompliance with professional and ethical requirementsPreventing malpractice claims related to nonattest accounting servicesIdentifying and safeguarding independence threats when issuing attest reportsEstablishing an understanding with the client regarding non-audit servicesDefining the varying levels of responsibility for accountants performing non-audit servicesPerforming compilations and reviews effectively and efficiently, including nature and extent of documentation considerationsPractice performing analytical review procedures appropriately, including developing proper advance expectations for review engagementsProperly considering going concern, subsequent events, and other disclosure mattersCommon issues related to peer reviews, including recurring reporting problemsApplying financial analysis best practices to help your clients better interpret their financial results
Self-Study		Format: Downloadable PDF	8 CPE	Add
Surgent's Maximizing Your Social Security Benefits (Self-Study) (JSDLSSR4)Retirement benefits: What the amount of benefits is in various circumstancesSpousal 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 on Social Security: Advantages and disadvantages at ages 62, 66, and 70Planning: 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		Format: Downloadable PDF	8 CPE	Add
Surgent's Social Security, Medicare and Prescription Drug Retirement Benefits: What Every Baby Boomer Needs to Know Now (Self-Study) (JSDLSSRB)Legislative developmentsA full chapter devoted to determining the best planning options for maximizing joint Social Security benefitsRetirement benefits: Amount of benefits in various circumstances; how the amounts are distributed within the family unitQualification: Has the client retired? How business entities may be used for Social Security advantageIncome taxation of Social Security: avoidance tacticsSpousal 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?Hiring the spouse: When is it effective?Disability benefitsWhen to start Social Security benefits: Advantages and disadvantages at ages 62, 66, and 70Coordinating 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 benefitsIRAs: Is it time to convert to a Roth?*Medicare, Part D prescription drugs: what retirees need to know
Self-Study		Format: Downloadable PDF	16 CPE	Add
Surgent's Advanced Individual Income Tax Return Issues (Self-Study) (JSDLSTRI)New issues for the current year tax return and Section 199AInstallment sales -- understanding the complicated issuesForm 8582: Passive losses with carryovers -- Complicated case with filled-in formsPuts, calls, straddling, and unusual investments -- Understanding the tax laws and reporting them correctly on the tax returnCapital 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 knowPassive 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 taxAlternative minimum tax -- Understanding it; planning strategies to avoid it; using the minimum tax credit; explaining it to a clientForm 6251: Detailed calculation example
Self-Study		Format: Downloadable PDF	12 CPE	Add
Surgent's Enhancing Audit Quality: Best Practices in Documenting and Reviewing Your Work (Self-Study) (JSDLSWLD)Understanding the quality control standards and guidance related to a CPA firm's responsibilities for its system of quality control over the audit practiceThe primary purpose of audit documentation, and minimum documentation requirementsTips for an efficient workpaper review process that complies with relevant standardsHow to audit financial statement areas that commonly contain significant judgments or conclusions that require strong supporting audit documentation, including when consultations may be appropriate (e.g., substantive analytical procedures and estimates)Discussing the financial statement audit risk concept, including how proper application better ensures a higher quality auditConsidering ethics as a critical element of high-quality workpaper reviewsThe critical role of the engagement partner related to the overall quality of an engagementThe responsibilities of the engagement quality control reviewer in evaluating the significant judgments the engagement team made and conclusions reached in formulating the report*The importance of monitoring compliance with engagement quality control policies and procedures
Self-Study		Format: Downloadable PDF	8 CPE	Add
Surgent's Practical Planning Boot Camp: S Corporations and LLCs (Self-Study) (JSDLTCBU)Current year standards, baselines, and general business issues, including recently passed legislationLower tax rates; the cost of operating as a C Corporation has gone downThe Qualified Business Income deduction: Will this offset lower C Corporation rates?Personal Service Corporation planning is reversed, the disincentive of a higher tax rate is gone, yet the incentive of cash basis remainsAre your clients taking full advantage? The broad inventory of fringe benefit possibilitiesWhat happened to the DOL "Overtime Rule"?Grammar police and the $5 million commaStrong passwords and advanced mathematicsMedical benefits: Long-term care, HSAs, cafeteria plans, COBRA compliance, disabilityPlanning an auto purchase? Comparing vehicle depreciation over the first four yearsMaximizing retirement benefitsPension plans -- Are they now more valuable, and what are the best options? Are 401(k) plans not as good, and could defined benefit plans make a comeback?The Light Brigade failed due to poor instructions, let us follow the right path in basis calculationsHiring family members: Several benefits in addition to income splitting and shiftingBasis triad reviewUtilizing buy-sell agreementsEmploying life insurance in businessRelated-party transactions: Making them work*Shortening of depreciation schedules due to tax friendly safe-harbors
Self-Study		Format: Downloadable PDF	16 CPE	Add
Surgent's Controller/CFO Update: Hot Topics Facing Today's Financial Professional (Self-Study) (JSDLTCF4)Economic updateManaging for productivityMetrics and benchmarkingSocial media and the cloud
Self-Study		Format: Downloadable PDF	4 CPE	Add
Surgent's Current Developments and Best Practices for Today's CFOs and Controllers (Self-Study) (JSDLTCFO)Economic updatePricing and costing strategiesExpense control that worksBetter credit decisionsFinancial risk analysisEnterprise risk managementMetrics and benchmarkingUse and misuse of derivativesImproving bank relationships and cash managementSocial media and the cloud
Self-Study		Format: Downloadable PDF	8 CPE	Add
Surgent's Complete Trust Workshop (Self-Study) (JSDLTCTW)Guide to legislative changes and their impact on trust planning, including the Tax cuts and Jobs Act of 2017Introduction to trusts with emphasis on typical provisionsRevocable living trustsCommon testamentary trust arrangements -- Bypass trusts, QTIP trusts, and other marital trustsAsset protection trustsSophisticated trusts for estate planning and asset transfer -- GRATs, GRUTs, and QPRTsCharitable trusts -- Charitable remainder trusts, charitable lead trusts, and pooled income fundsIrrevocable life insurance trustsMedicaid trusts: special needs and MillerTrusts for minors -- Sections 2503(b) and 2503(c), and other trustsDynasty trustsTrusts to hold S Corporation stockImpact of historically low APRs on various trust arrangementsSpecial problems of estates and trusts relating to the 3.8-percent tax on investment income and specific solutions
Self-Study		Format: Downloadable PDF	16 CPE	Add
Surgent's Comprehensive Guide to Tax Depreciation, Expensing and Property Transactions (Self-Study) (JSDLTDAP)Complete coverage of recent tax acts and any new legislation enacted before presentationLuxury automobiles, how much this year, and where did these rules come from?Technical glitch hits in the second year of TCJA luxury automobile depreciation, including anticipated technical correctionWhat are the components for real estate depreciation?A new SUV or sedan, a study of depreciation alternativesPermanency 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 propertyReacquired installment sale property -- calculating potential gain and new basisRegulations on capitalization of tangible assets and procedures for automatic changes in accounting method associated with the new depreciation rulesUnderstanding Section 197 amortization issues; how to handle intangible asset costsDepreciation issues, tax-deferred exchanges, personal property converted to business property, & overview of home sale exclusionGuide for compliance and planning issues from pre-ACRS, ACRS, and MACRS depreciation and amortization rulesCases and rulings of depreciation and amortization issues and how they impact clients, along with the useful planning opportunities
Self-Study		Format: Downloadable PDF	8 CPE	Add
Surgent's Planning and Strategy Formulation for Your Organization's Financial Success (Self-Study) (JSDLTDE4)Differences between planning and budgetingThe business modelStrategic planMarketing planFinancial forecastingFinancial risk analysis*Five-year operating plan
Self-Study		Format: Downloadable PDF	4 CPE	Add
Surgent's Essential Depreciation and Expensing Update (Self-Study) (JSDLTDP4)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 periodWhat is "listed property" and what are the current limitations?Amortization of start-up, organization, and other expendituresNew regulations on capitalization of tangible assets and procedures for automatic changes in accounting method associated with the new depreciation rulesAMT depreciation adjustments and how to avoid themExamples, cases, and rulings of depreciation and amortization issues and how they impact clients, along with the useful planning opportunities
Self-Study		Format: Downloadable PDF	4 CPE	Add
Surgent's Challenges in Implementing Topic 606 for Entities in the Technology Sector (Self-Study) (JSDLTEC4)Topic 606's five-step revenue recognition modelChanges in accounting guidance between Topic 606 and SOP 97-2Allocation approaches of transaction price under Topic 606Other unique implementation issues for entities currently using SOP 97-2 for revenue recognition purposes*Lessons learned and best practices from entities already adopting Topic 606
Self-Study		Format: Downloadable PDF	4 CPE	Add
Surgent's Tax Forms Boot Camp: LLCs, Partnerships and S Corporations (Self-Study) (JSDLTFBC)Compare and contrast the tax consequences, opportunities, and pitfalls of operating a business as a partnership, LLC, or S CorporationGain a comprehensive understanding of income tax laws for S Corporations from eligibility and election, to tax return preparation, stock basis, and loss limitation issuesRecognize and properly handle special pass-through items of income and expenseAccurately prepare S Corporation returns and reconcile book income to taxable incomeAccurately prepare partnership returns and reconcile book income to taxable incomeProperly handle the tax treatment of distributions to shareholders, partners, or membersUnderstand the special restrictions and sanctions for tax year end selectionReview the basics of partnership and LLC formation and basis calculationSelf-employment tax or NOT, for each entityFilling in K-1s correctly for S Corporations, partnerships, and LLCsHow the Affordable Care Act affects tax returnsThe most frequently used forms and schedules, including some form "oddities"
Self-Study		Format: Downloadable PDF	8 CPE	Add
Surgent's Top Five Tax Topics This Year (Self-Study) (JSDLTTE4)The Tax Cuts & Jobs Act: Key provisions for individualsThe Tax Cuts & Jobs Act: Key provisions for businessesMiscellaneous business issuesTax rates, QBI, and entity choice*Understanding Section 199A
Self-Study		Format: Downloadable PDF	4 CPE	Add
Surgent's Top 10 Tax Topics This Year (Self-Study) (JSDLTTEN)The Tax Cuts & Jobs Act: Key provisions for individualsThe Tax Cuts & Jobs Act: Key provisions for businessesBroad inventory of fringe benefits possibilitiesMiscellaneous business issuesEmploying life insuranceDomicile and taxationChoice of entityTax rates and QBI*Understanding Section 199A
Self-Study		Format: Downloadable PDF	8 CPE	Add
Surgent's Microsoft Excel 2016: Useful Functions for CPAs (Self-Study) (JSDLUF16)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; andIF, AND, and IFNA Logical functions.
Self-Study		Format: Downloadable PDF	4 CPE	Add
Surgent's The Essential Course for Performing Single Audits Under the Uniform Guidance for Federal Awards (Self-Study) (JSDLUGID)Core concepts involved in the single auditThe current requirements relating to the schedule of expenditures of federal awards (i.e., the SEFA) and how the auditor provides an in relation to opinion on the SEFAAn in-depth, commonsense look at the four-step major program determination process and common problems encountered in its applicationPerforming the compliance audit of federal awards (i.e., the auditor's responsibilities related to internal control and compliance for major programs and how the auditor utilizes the Compliance Supplement)Auditee and auditor responsibilities related to the corrective action plan and the summary schedule of prior audit findingsThe 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		Format: Downloadable PDF	8 CPE	Add
Surgent's Microsoft Word 2016: Getting Started (Self-Study) (JSDLWD16)Identify ways to start Word; create a new Word document; add and remove textIdentify ways to save, close, and reopen a documentSelect methods to work with multiple documents and change the document viewSelect document navigation methodsRecognize how to preview and print a documentSelect and modify Word options; get help in WordIdentify ways to select textRecognize ways to format text charactersCut, copy, and paste techniquesIdentify ways to find and replace text and formattingSelect the proofing toolsIdentify how to change page orientation and marginsSelect line spacing, paragraph alignment, and paragraph indentation optionsRecognize ways to create bulleted and numbered listsSelect ways to insert page numbers, headers and footers, and page breaksIdentify how to apply styles and how to change the document theme and style set
Self-Study		Format: Downloadable PDF	6 CPE	Add
Surgent's Fiduciary Income Tax Returns: Form 1041 Workshop with Filled-in Forms (Self-Study) (JSOD1041)Classifying receipts between "income" and "corpus" under the Uniform Principal and Income ActCalculation of DNI utilizing three different methods, a "forms" method (Schedule B), a "code" method, and a "shortcut" method, utilizing a worksheet of common income and expensesProper W-2 preparation and procedures in the year of deathTaxpayer passes before taking a required minimum distribution; what must be done?Forgetful fiduciaries of simple trusts Fluctuating trusts -- Simple one year, complex the nextDividing 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-1Comprehensive DNI case study, with principal (cost and FMV) and income reconciliation Comprehensive trust and estate case studies, with filled-in forms
Self-Study		Format: On-Demand	8 CPE	Add
Surgent's Transitioning to the Professional World (Audit Skills Training - Level 1) (Self-Study) (JSODA1M1)The AICPA Code of Professional Conduct The Conceptual Framework for Independence Safeguarding independence when performing both attest and non-attest services Real-life difficult scenarios and ethical dilemmas commonly faced by new professionals
Self-Study		Format: On-Demand	3 CPE / 3 Ethics	Add
Surgent's Desired Traits of Entry-Level Auditors (Audit Skills Training - Level 1) (Self-Study) (JSODA1M2)Maintaining productivity during unassigned time Typical constructive feedback comments for new auditors Setting professional development goals Case studies related to difficult scenarios typically encountered by new professionals Managing time and assigned tasks Tips for new professionals for both short- and long-term success
Self-Study		Format: On-Demand	3 CPE	Add
Surgent's Professional Skepticism (Audit Skills Training - Level 1) (Self-Study) (JSODA1M3)Understand the importance of professional skepticism, especially when performing attest services Recognize fraud responsibilities in a financial statement audit *Explain the varying levels of persuasiveness of audit evidence
Self-Study		Format: On-Demand	3 CPE	Add
Surgent's The Nature of Compilations, Reviews and Audits (Audit Skills Training - Level 1) (Self-Study) (JSODA1M4)Compare and contrast the basis and requirements of preparing financial statements, compilation, review and auditCritical elements of compilation, review and audit reports Impact of special purpose accounting frameworks and other special issues Exercise on designing inquiries and analytics in a review Describing various common audit procedures Case study differentiating the scope of various non-attest and attest services
Self-Study		Format: On-Demand	3 CPE	Add
Surgent's Audit Documentation Basics (Audit Skills Training - Level 1) (Self-Study) (JSODA1M5)Proper documentation as a means of audit quality Factors impacting the nature and extent of documentation Sample workpaper index Use of audit programs as means of audit documentation Exercise on identifying workpaper deficiencies Checklist for self-review of workpapers and clearing review notes
Self-Study		Format: On-Demand	3 CPE	Add
Surgent's The Basic Audit Concept (Audit Skills Training - Level 1) (Self-Study) (JSODA1M6)The reason that entities engage a financial statement audit List the applicable financial reporting frameworks available Differentiate the responsibilities of management and auditors The various phases of a financial statement audit Evaluating and documenting audit risk, both at the overall and relevant assertion level Case study differentiating high risk audit engagements and higher risk audit areas
Self-Study		Format: On-Demand	3 CPE	Add
Surgent's Internal Control Fundamentals (Audit Skills Training: Level 1) (Self-Study) (JSODA1M7)Gaining an understanding of the entity and its environmentThe inter-relationship of the five foundational components of the COSO Internal Control -- Integrated FrameworkVarious methods for documenting and evaluating the design and implementation of internal control over financial reportingCritical elements of entity-level and transactional-level controls*Case studies related to identifying deficiencies in internal control documentation
Self-Study		Format: On-Demand	3 CPE	Add
Surgent's Auditing Cash and Cash Equivalents (Audit Skills Training - Level 1) (Self-Study) (JSODA1M8)Explain typical audit risks and special considerations related to cash and cash equivalents Describe designing a detailed audit plan, linking assessed risk to planned procedures Perform typical audit procedures associated with auditing cash and cash equivalents Discuss how to obtain evidence through inquiry of the client
Self-Study		Format: On-Demand	3 CPE	Add
Surgent's Performing Effective and Efficient Compilations and Reviews (Audit Skills Training - Level 2) (Self-Study) (JSODA2M1)Avoiding litigation risks in accounting servicesDocumentation requirements for non-audit services, including accounting services, compilations, and reviewsChanging the scope of services, such as stepping down engagementsProposed changes to SSARS engagements*Illustrative excerpts from certain engagement letters and SSARS reports
Self-Study		Format: On-Demand	3 CPE	Add
Surgent's Auditing Accounts Receivable (Audit Skills Training - Level 2) (Self-Study) (JSODA2M2)Typical risks of material misstatement Practice tailoring the detailed audit plan Converting accounts receivable to cash External confirmation audit considerations, including evaluating responses for propriety *Evaluating the valuation of accounts receivable
Self-Study		Format: On-Demand	3 CPE	Add
Surgent's Auditing PP&E, Including Leases (Audit Skills Training - Level 2) (Self-Study) (JSODA2M3)Typical audit risks and responsesCosting and capitalization, including capitalized interestKey controls related to PP&ELease accounting requirements and practical application*Recent changes to U.S. GAAP related to lease accounting
Self-Study		Format: On-Demand	3 CPE	Add
Surgent's Auditing Basic Inventory: Performing Observations (Audit Skills Training - Level 2) (Self-Study) (JSODA2M4)Typical inventory observation procedures and special considerationsHandling various inventory observation real-life scenariosValuation and pricing methodsKey controls related to inventory
Self-Study		Format: On-Demand	3 CPE	Add
Surgent's Auditing A/P, Accrued Expenses and Debt (Audit Skills Training - Level 2) (Self-Study) (JSODA2M5)Typical audit procedures related to accounts payable and accrued expenses, including the search for unrecorded liabilitiesEvaluating accrued estimatesKey controls related to liabilitiesAuditing debt, including compliance with covenantsDetermining the proper classification of debtProper form of noncompliance waiver letters*Impact of noncompliance on disclosures
Self-Study		Format: On-Demand	3 CPE	Add
Surgent's Analytical Procedure Fundamentals (Audit Skills Training - Level 2) (Self-Study) (JSODA2M6)Establishing expectations for analytic proceduresIdentifying risk of material misstatement through preliminary analytic review proceduresEnsuring sufficient appropriate audit evidence is gathered through final overall analytic reviewProperly designing, documenting and evaluating the results of substantive analytic review proceduresDisaggregating substantive analytics for stronger resultsFactors impacting the design of substantive analytic procedures*Common pitfalls in performing substantive analytic procedures
Self-Study		Format: On-Demand	3 CPE	Add
Surgent's Sampling Fundamentals (Audit Skills Training - Level 2) (Self-Study) (JSODA2M7)Types of sampling and sampling riskAttribute testing for tests of controls and complianceVariable sampling for substantive assuranceDifferentiating statistical and nonstatistical sampling approaches*Determining sample sizes in a Single Audit compliance audit
Self-Study		Format: On-Demand	3 CPE	Add
Surgent's Financial Statement Fundamentals (Audit Skills Training - Level 2) (Self-Study) (JSODA2M8)Objective of financial reportingInter-relationships of financial statements and disclosuresAccounting changesSpecial purpose framework financial statements and auditsTypes of audit reportsExample audit reportsFinancial statement issuance processPerforming a final quality control check before report release
Self-Study		Format: On-Demand	3 CPE	Add
Surgent's Independence: Nonattest and Attest Services (Audit Skills Training - Level 3) (Self-Study) (JSODA3M1)Overview of the PEEC Conceptual FrameworkFamiliarity, self-interest, self-review and other independence threatsGeneral requirements and management responsibilities when performing both attest and non-attest servicesSafeguards for common independence threats
Self-Study		Format: On-Demand	3 CPE / 3 Ethics	Add
Surgent's Assessing Fraud Risk in a Financial Statement Audit (Audit Skills Training - Level 3) (Self-Study) (JSODA3M2)Explain the expectation gap with financial statement users regarding the auditor's responsibilities for preventing and detecting fraudFraud inquiries and engagement team discussion pointsIdentifying and responding to fraud risk on an auditTesting journal entries and other tests for management override*Fraud communications
Self-Study		Format: On-Demand	3 CPE	Add
Surgent's Identifying and Evaluating Audit Risk (Audit Skills Training - Level 3) (Self-Study) (JSODA3M3)Overview of the risk-based audit processHow the elements of the audit risk formula interrelateEmphasis on overall risk, fraud risk, and control riskLinking the assessed risk of material misstatement to the detailed audit plan*Documenting risk assessment conclusions and responses
Self-Study		Format: On-Demand	3 CPE	Add
Surgent's Internal Control Testing for Operating Effectiveness (Audit Skills Training - Level 3) (Self-Study) (JSODA3M4)Interrelationships of the COSO Internal Control -- Integrated FrameworkLeveraging both preventive and detective control activitiesSAS requirements related to testing controls for operating effectivenessDesigning the nature, timing and extent further audit proceduresResponses when deviations are discovered when evaluating the design or operating effectiveness of internal controlLeveraging audit evidence available through Service Organization Control Reports*General computer control considerations
Self-Study		Format: On-Demand	3 CPE	Add
Surgent's Auditing Common Investments (Audit Skills Training - Level 3) (Self-Study) (JSODA3M5)Overview of common investment typesTypical audit risks and related audit proceduresInvestments in other entitiesUnderstanding common 'plain vanilla' derivatives, like interest rate swaps*Fair value disclosure, including applying the fair value hierarchy
Self-Study		Format: On-Demand	3 CPE	Add
Surgent's Auditing Revenue Recognition (Audit Skills Training - Level 3) (Self-Study) (JSODA3M6)Generally accepted accounting principles related to sales, including the new revenue recognition modelUsing analytic procedures to identify and respond to risk of material misstatement related to salesCommon revenue recognition fraud schemes and potential audit responsesInstallment sales and multiple element arrangement special considerations*Audit responses to significant risks requiring special audit consideration
Self-Study		Format: On-Demand	3 CPE	Add
Surgent's Substantive Analytic Procedures (Audit Skills Training - Level 3) (Self-Study) (JSODA3M7)How analytic procedures enhance audit qualityElements of strong analytic proceduresSelecting the proper analytic, and altering the strength for the intended purposeDisaggregating data to make more informed expectationsEvaluating the data used in generating expectations, including corroborating inquiryImproving documentation, including evaluating sufficiency and appropriateness of the audit evidence obtained*Resolving significant differences and concluding on results
Self-Study		Format: On-Demand	3 CPE	Add
Surgent's Financial Reporting Complex Issues (Audit Skills Training - Level 3) (Self-Study) (JSODA3M8)Important considerations when drafting the statement of cash flows Properly treating more complex transactions and events in the statement of cash flowsEmphasis-of-matter or other-matter explanatory paragraphs General audit procedures to identify relevant transactions and events impacting financial statement presentation and disclosure Drafting relevant general footnotes Improving the footnote drafting process
Self-Study		Format: On-Demand	3 CPE	Add
Surgent's Fraud in Smaller and Midsize Environments (Audit Skills Training - Level 4) (Self-Study) (JSODA4M1)Fraud trends per the Association of Certified Fraud Examiners (ACFE) Annual Report on Fraud and AbuseReal-life examples of fraud in smaller-entity and nonprofit environments.Cyber-security risks of fraudResponsibilities for communicating abuse on an audit in accordance with Government Auditing Standards*The impact of known and potential impact of fraud on an auditor's report
Self-Study		Format: On-Demand	3 CPE	Add
Surgent's Responsibilities When Reviewing Workpapers (Audit Skills Training - Level 4) (Self-Study) (JSODA4M2)Documentation as a means of audit qualityResponsibilities of the workpaper reviewerImportant tips for providing reviews notes that will promote an effective and efficient financial statement auditAppropriate review notes at various phases of the engagement, including before and after audit report date and report release
Self-Study		Format: On-Demand	3 CPE	Add
Surgent's Assessing Risk for a Higher Quality Audit (Audit Skills Training - Level 4) (Self-Study) (JSODA4M3)Overview of the audit processLinking risk of material misstatement to the detailed audit planTailoring standard audit programs based on assessed riskEngagement team discussion agenda items and best practicesEvaluating the appropriateness of audit evidence Common efficiency considerations by audit area
Self-Study		Format: On-Demand	3 CPE	Add
Surgent's Internal Control Advanced Concepts (Audit Skills Training - Level 4) (Self-Study) (JSODA4M4)Evolution of internal control conceptsRevamped 2013 COSO Internal Control -- Integrated FrameworkDesigning an adequate "umbrella" of internal controls over financial reporting to prevent, or detect and correct, material misstatement due to fraud or errorSpecific internal control considerations and sample documentation for smaller entities*Additional responsibilities for the audits in accordance with the Sarbanes-Oxley Act, Government Auditing Standards and Single Audit Act requirements
Self-Study		Format: On-Demand	3 CPE	Add
Surgent's Auditing Estimates (Audit Skills Training - Level 4) (Self-Study) (JSODA4M5)Identifying areas of estimation uncertaintyAssessing risk of material misstatement related to estimates, and testing the estimation processAuditing point estimate and range estimatesApplying audit procedures to common areas of estimationEvaluating the results of audit procedures for possible audit adjustmentSmaller entity audit considerations
Self-Study		Format: On-Demand	3 CPE	Add
Surgent's Maximizing Analytic Procedure Audit Evidence (Audit Skills Training - Level 4) (Self-Study) (JSODA4M6)Financial statement analysis, and communicating insights to financial statement usersImproving audit quality through strong analytic procedures, including identifying and responding to risk of material misstatementDeveloping expectationsDetecting earnings management and other risks through analytic procedures*Documenting results and conclusions
Self-Study		Format: On-Demand	3 CPE	Add
Surgent's Performing Research: FASB Codification (Audit Skills Training - Level 4) (Self-Study) (JSODA4M7)Structure of the CodificationEditorial style and standards used to ease research and understanding of the accounting and financial reporting requirementsFeatures available in the basic and professional views to make research easierPractice exercises using the Codification to research technical issues
Self-Study		Format: On-Demand	3 CPE	Add
Surgent's Client and Engagement Management (Audit Skills Training - Level 4) (Self-Study) (JSODA4M8)Importance of quality control on auditsWhy budgets are not used, and how to overcome the barriers to successDetermining useful budget amounts to use as a toolBetter engagement scheduling tips for improved efficiencyMaking sure the client is ready on the first day of the auditDelegating for professional development and leveraging audit hoursHandling difficult delegation scenariosBetter engagement wrap-up tips and techniques
Self-Study		Format: On-Demand	3 CPE	Add
Surgent's Desired Traits of In-Charges, Seniors and Supervisors (Audit Skills Training - Level 5) (Self-Study) (JSODA5M1)Improving a firm's financial results be improving effective and efficient auditsTransforming the audit through creative thinkingManaging change for positive outcomesRetaining client through ensuring exceptional service*Developing other professional through mentoring, counseling and delegation
Self-Study		Format: On-Demand	3 CPE	Add
Surgent's Communicating Internal Control Deficiencies (Audit Skills Training - Level 5) (Self-Study) (JSODA5M2)The required communication of internal control matters noted on an auditEvaluating the severity of identified deficiencies, including consideration of qualitative considerationsElements to include in the letter or report including internal control mattersComponents of a well-written internal control comment*Better writing tips and techniques
Self-Study		Format: On-Demand	3 CPE	Add
Surgent's Auditing Complex Investment Types (Audit Skills Training - Level 5) (Self-Study) (JSODA5M3)The fair value measurement process, including non-readily marketable securities Auditing fair value measurement and disclosure, including alternative investments and complex derivatives Using a specialist for fair value determination, including Service Organization Control Report considerations Example accounting for complex derivatives, such as put options and embedded derivatives *Fair value hierarchy considerations for disclosures related to non-readily marketable investments
Self-Study		Format: On-Demand	3 CPE	Add
Surgent's Auditing Impairment of Long-Lived Assets (Audit Skills Training - Level 5) (Self-Study) (JSODA5M4)Indicators of impairmentSteps in recoverability testing for long-lived assets held and usedGrouping assets held and usedAllocating impairment loss and disclosuresTesting indefinite lived intangibles for impairment, including goodwillValuation techniques for comparing fair value to goodwill*Accounting standard changes on the horizon
Self-Study		Format: On-Demand	3 CPE	Add
Surgent's Auditing Contingencies and Going Concern (Audit Skills Training - Level 5) (Self-Study) (JSODA5M5)Overview of contingencies and related disclosuresIdentifying and determining proper accounting treatment for litigation, claims and assessmentsEvaluating the sufficiency of attorney's letter responses for audit evidenceEvaluating substantial doubt about an entity's ability to continue as a going concern for a reasonable period of timeAuditing managements assumptions in making the going concern evaluationProper application of the liquidation basis of accounting
Self-Study		Format: On-Demand	3 CPE	Add
Surgent's Modified Audit Reports & Other Special Considerations (Audit Skills Training - Level 5) (Self-Study) (JSODA5M6)Examples of differing opinions in comparative financial statementsExample modified audit opinions, including qualified, adverse and disclaimer of opinionEmphasis-of-matter and other-matter explanatory paragraphs in a modified audit reportInitial audit engagements, including predecessor auditor considerations and audit report impactGroup audit engagements, including the impact of a component auditor on the group audit reportThe impact of using the work of others on an audit report
Self-Study		Format: On-Demand	3 CPE	Add
Surgent's Special Audit Engagements Requiring Contractual or Regulatory Reporting (Audit Skills Training - Level 5) (Self-Study) (JSODA5M7)Sarbanes-Oxley Act of 2002 overview of key requirementsPerforming compliance audits in conjunction with the financial statement audit, including Single Audit and Compliance with Contractual RequirementsLetters to Underwriters and Filings with the SEC for non-issuersExamples of various compliance reports
Self-Study		Format: On-Demand	3 CPE	Add
Surgent's Coaching Staff to Stay on the Right Track (Audit Skills Training - Level 5) (Self-Study) (JSODA5M8)Different ways to appropriately motivate others for performance, including nonmonetary awardsModifying coaching style to the various specific situation, considering both task and relationship factorsTips for engaging in difficult conversations with others, including staff, peers, supervisors and clientsGiving constructive negative feedback to staff, including creating an action plan for improvement
Self-Study		Format: On-Demand	3 CPE	Add
Surgent's Reviewing Workpapers: Avoiding Deficient Audits (Audit Skills Training - Level 6) (Self-Study) (JSODA6M1)Common peer review deficienciesImportant considerations of second-level and other upper-level reviewersQuality Control Standards requirementsPCAOB Inspections *Identifying potential peer review issues
Self-Study		Format: On-Demand	3 CPE	Add
Surgent's Value-Added Internal Control Communications (Audit Skills Training - Level 6) (Self-Study) (JSODA6M2)Importance of placing a priority on being a value-added business advisorIdentifying business advisory mattersAnticipating and preventing internal control issues related to reliable financial reporting, operational efficiency or complianceCommunicating financial analysis*Tips for cross-selling additional services
Self-Study		Format: On-Demand	3 CPE	Add
Surgent's Adapting Different Personality Styles (Audit Skills Training - Level 6) (Self-Study) (JSODA6M3)Defining primary personality style characteristicsDetermining your own primary personality style, and the style of others you interact withEffectively interacting with various personality stylesLeveraging strengths and minimizing the negative impact of personality weaknesses*Applying personality style analysis to real-life situations involving clients, staff, peers and superiors
Self-Study		Format: On-Demand	3 CPE	Add
Surgent's Accounting and Auditing Update (Audit Skills Training - Level 6) (Self-Study) (JSODA6M4)U.S. GAAP modifications specific to nonpublic business entitiesFASB Accounting Standards Updates with open effective dates, including revenue recognition and leasesRecently issued Clarified Auditing StandardsOther relevant matters
Self-Study		Format: On-Demand	3 CPE	Add
Surgent's The Art of Discipline and Getting Things Done (Audit Skills Training - Level 7) (Self-Study) (JSODA7M1)Creating a culture of disciplineProject and time management best practicesAvoiding common time wastersTips for both getting -- and staying -- organizedManaging stress for yourself and othersManaging productive meetings
Self-Study		Format: On-Demand	3 CPE	Add
Surgent's Making Rain: Client Service and Selling to Prospects (Audit Skills Training - Level 7) (Self-Study) (JSODA7M2)Continue marketing to existing clientsHow to better connect with existing and prospective clientsMotivating prospective clients to engage with your firmMethods for building value perceptions with existing and prospective clientsDifferentiating your firm from the competition, including translating features into benefitsHandling objections and closing a sale
Self-Study		Format: On-Demand	3 CPE	Add
Surgent's Critical Performance Measures (Audit Skills Training - Level 7) (Self-Study) (JSODA7M3)Defining various types of performance measures Striking a balance between financial, internal process, continuous improvement, and customer satisfaction performance measures Creating a dashboard of performance metrics Tips for sustainable performance measurement
Self-Study		Format: On-Demand	3 CPE	Add
Surgent's The Balanced Leader-Manager (Audit Skills Training - Level 7) (Self-Study) (JSODA7M4)Differentiating between managing and leadingAssessing your own management and leadership styleAdapting management and leadership styles to the specific circumstancesBecoming a catalyst for positive changeOvercoming barriers to successfully managing and leadingSuccessfully engaging in difficult conversations to minimize performance issues and conflict
Self-Study		Format: On-Demand	3 CPE	Add
Financial Reporting Update for Tax Practitioners (Self-Study) (JSODAAUP)Recent standard setting and consulting activities at the PCC, FASB, ASB, and ARSCTax basis financial statements*SSARS No. 21, Clarification and Recodification, and other recently issued SSARS
Self-Study		Format: On-Demand	8 CPE	Add
Surgent's Annual Accounting and Auditing Update (Self-Study) (JSODACAU)Private company standard setting activitiesRecently issued FASB Accounting Standards Updates* Revenue recognition* LeasesOther items on the FASB's Technical AgendaRecently issued SASs and other AICPA and PCAOB activitySSARS No. 21, Clarification and Recodification and other recently issued SSARSAudit quality issues*Other important A&A practice matters
Self-Study		Format: On-Demand	8 CPE	Add
Surgent's Master Accounting for Income Taxes (Self-Study) (JSODAIT4)The sources of deferred tax assets and liabilitiesCalculating the deferred tax asset or liabilityReporting income-tax expense and balance sheet itemsAccounting for the impact of the TCJA and other changes in tax law and ratesDefining, analyzing, and reporting uncertain tax positions Classification of deferred tax assets and liabilitiesDisclosure requirementsRecent and proposed changes to the accounting and disclosure requirements for income taxes
Self-Study		Format: On-Demand	4 CPE	Add
Surgent's Small Business Guide to the Use of Accounting Methods After Tax Reform (Self-Study) (JSODAMET)Eligibility for the cash method of accountingTaxpayers no longer bound to follow the Uniform Capitalization Rules under Section 263ATaxpayers eligible to use the completed contract method of accounting How to change a method of accounting to take advantage of these new rules
Self-Study		Format: On-Demand	2 CPE	Add
Surgent's Auditing Not-for-Profit Entities: Superior Skills for an Effective and Efficient Audit (Self-Study) (JSODANFP)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 entityAudit 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		Format: On-Demand	8 CPE	Add
The Best S Corporation, Limited Liability and Partnership Update Course by Surgent (Self-Study) (JSODBCPE)Impact of the Tax Cuts and Jobs Act on S Corporations and partnership entities including coverage of Section 199ASelected Practice and Reporting Issues: What's new?A review of the key cases, rulings, and tax law changes affecting S Corporations, partnerships, limited liability companies, and limited liability partnershipsChoice of entity issues: is the C Corporation more of a viable choice after tax reform? Will it become preferred?Basis issues: at-risk, passive activities for partnerships and LLCsDebts between entity and the investors: open-account and written debt; defining bona fide debt for back-to-back loansImpact of the net investment income tax on the owners of pass-through entitiesAny late-breaking tax legislation*Review of the most important business tax cases, revenue rulings, PLRs, etc.
Self-Study		Format: On-Demand	8 CPE	Add
The Best Federal Tax Update Course by Surgent (Self-Study) (JSODBFTU)New loss limitation rules applicable to NOLs and the ability to offset incomeReformed child tax creditRevised home mortgage interest deductionTreatment of state and local taxesRepeal of itemized deductions previously subject to 2% AGI floorSurvival of individual AMT with increased exemptionsReduction to 7.5% floor for medical itemized deductions in 2017 and 2018 onlyIRA recharacterization limitsMonumental changes to the treatment of alimony for both payor and payeeSection 1031 like-kind exchangesCarried interestNew deferral possibility for stock optionsReduction in the corporate tax rateCorporate AMT repealNew bonus depreciation rules and expansion of sec 179Expansion of number of taxpayers able to use the cash method of accounting30% business interest limitationNew rules on entertainment expenses, including mealsNew business credit for wages paid due to family and medical leaveDoubling of estate and gift tax exemption to $22.36M for a married coupleComprehensive coverage of the emerging flagship item of tax reform, sec 199A and its alteration of pass-through taxation and planningRelevant state domicile issues which are quickly becoming a new source of practitioner profitReview of pertinent cases and rulings affecting taxpayersPractice 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		Format: On-Demand	8 CPE	Add
The Best Individual Income Tax Update Course by Surgent (Self-Study) (JSODBITU)New loss limitation rules applicable to NOLs and the ability to offset incomeReformed child tax creditRevised home mortgage interest deductionTreatment of state and local taxesRepeal of itemized deductions previously subject to 2% AGI floorSurvival of individual AMT with increased exemptionsReduction to 7.5% floor for medical itemized deductions in 2017 and 2018 onlyIRA recharacterization limitsMonumental changes to the treatment of alimony for both payor and payeeNew rules on entertainment expenses, including mealsDoubling of estate and gift tax exemption to $22.36M for a married coupleComprehensive coverage of the emerging flagship item of tax reform, section 199A and its alteration of pass-through taxation and planningRelevant state domicile issues which are quickly becoming a new source of practitioner profitReview of pertinent cases and rulings affecting taxpayersPractice aids, including all the numbers applicable for the current year -- inflation-adjusted amounts, mileage rates, retirement contributions, and moreThe latest issues related to any other late-breaking tax law changes
Self-Study		Format: On-Demand	8 CPE	Add
Surgent's Comparing and Contrasting Retirement Plans for Small- and Medium-Sized Businesses (Self-Study) (JSODCCSM)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 *Tax filing requirements
Self-Study		Format: On-Demand	2 CPE	Add
Surgent's Choosing the Right Business Entity Post-Tax Reform (Self-Study) (JSODCETA)Businesses operating as a C Corporation Businesses operating as a pass-through entity Converting to a C Corporation in 2018 Adopting S Corporation status for 2018 The impact of the 20% deduction on pass-through entities Loss limitation provisions under the new tax legislation
Self-Study		Format: On-Demand	2 CPE	Add
Surgent's Complete Guide to Payroll Taxes and 1099 Issues (Self-Study) (JSODCGPT)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? Moving expenses and gross-up calculations Form 941 issues and problems, such as disability benefits, tip income, and deceased employees 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
Self-Study		Format: On-Demand	8 CPE	Add
Surgent's Preparation and Compilation Engagements Under the SSARS (Self-Study) (JSODCOM4)Relevant sections of SSARS No. 21, Clarification and RecodificationUpdates to SSARS No. 21 guidance due to issuance of SSARS Nos. 22, 23 and 24Comprehensive sample engagement work programs for preparation and compilation engagementsPrescribed form, specified line item, pro forma, and other engagement variationsComplete illustrations of relevant engagement letters, reporting and other required communications for preparation and compilation engagementsSSARS No. 21 implementation issues and peer review feedback
Self-Study		Format: On-Demand	4 CPE	Add
Surgent's Key COSO Concepts: Managing Risk to Achieve Your Business Objectives (Self-Study) (JSODCOS4)Important elements of the 2013 COSO guidance and how they can be applied to manage threats to an entity's ability to achieve its objectives Key components of internal control per the COSO Internal Control - Integrated Framework, and the significant role each plays in the design and operating effectiveness of internal control over reliable financial reporting Evaluating design and implementation of an entity's design on internal controls, including impact on risk of material misstatement in financial statements Testing controls for operating effectiveness, including determining sufficiency and appropriateness of the nature, timing, and extent of control testing procedures Special considerations when using outside service organizations Key concepts of the Enterprise Risk Management that expands on internal control, providing a more robust and extensive focus of broader risk management
Self-Study		Format: On-Demand	4 CPE	Add
Surgent's Compilations, Reviews and Preparations: Engagement Performance and Annual Update (Self-Study) (JSODCRAU)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 ServicesSSARS No. 22, Compilation of Pro Forma Financial InformationSSARS No. 24, Omnibus Statement on Standards for Accounting and Review Services - 2018Sample comprehensive engagement work programs for preparation, compilation and review engagementsReporting and disclosure illustrations for each level of service, including attesting on personal financial statements, prescribed form, special purpose framework and other engagement variationsOther communication requirements, such as sample engagement letters and management representation letters
Self-Study		Format: On-Demand	8 CPE	Add
Surgent's Guide to Calculating S Corporation Stock Basis and Creating and Maintaining Basis Worksheets (Self-Study) (JSODCSSB)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		Format: On-Demand	2 CPE	Add
Surgent's Construction Contractors: Accounting and Financial Reporting Issues (Self-Study) (JSODCST4)Overall landscape of the construction industryGAAP and recent changes affecting the construction industryThe new Revenue Recognition Standard and its impact on the construction industryThe unique relationship between the contractor and the surety*The new lease FASB ASU and its impact on the construction industry
Self-Study		Format: On-Demand	4 CPE	Add
Surgent's New Depreciation Rules for Bonus and Section 179 Expensing After Tax Reform (Self-Study) (JSODDRBE)Section 179Bonus depreciationListed property Depreciation rules for Qualified Improvement Property*When maximizing depreciation expense might not be the optimal tax strategy
Self-Study		Format: On-Demand	2 CPE	Add
Surgent's Fraud Basics: Protecting the Company Till (Self-Study) (JSODDRF4)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		Format: On-Demand	4 CPE	Add
Surgent's Ethics for Tax Professionals (Self-Study) (JSODEFTP)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*Abolishment of the disclaimer requirement
Self-Study		Format: On-Demand	2 CPE / 2 Ethics	Add
Surgent's Food, Beverage and Entertainment Expensing After Tax Reform (Self-Study) (JSODELEX)New rules relating to the deductibility of activities considered entertainment, amusement, or recreation, membership dues/professional duesDeductibility of food and beverage expensesQualified transportation expensesDeduction for facilities expenses
Self-Study		Format: On-Demand	2 CPE	Add
Surgent's Employee vs. Independent Contractor: Achieving Success in a Worker Classification Audit (Self-Study) (JSODEMIC)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		Format: On-Demand	2 CPE	Add
Surgent's The Essential Course for Preparing Not-for-Profit Financial Statements Under ASU No. 2016-14 (Self-Study) (JSODENFP)Changes in the reporting of net assets and how they will play out in the statement of financial position and the statement of activitiesHow the reporting of functional and natural expense information is changingThe new requirements related to providing liquidity informationChanges to the statement of cash flowsCore not-for-profit accounting requirements related to contributions, promises to give, contributed services, net assets, special events, the classification of expenses, and moreDeveloping issues related to revenue recognition and leases
Self-Study		Format: On-Demand	8 CPE	Add
Surgent's IRS Tax Examinations and Hot Issues (Self-Study) (JSODEXI4)Criteria that the IRS uses to select returns for examinationWorker classification determinations on who is an employee and who is an independent contractorS Corporation officer's reasonable compensation issuesResponsibilities to pay the employment taxes when the business defaults*Tax-related identity theft procedures
Self-Study		Format: On-Demand	4 CPE	Add
Surgent's Fraud and Abuse in Not-for-Profit Entities and Governments: Stealing from Everyone (Self-Study) (JSODFANG)The current GAAS requirements related to fraud found in AU Section 240, Consideration of Fraud in a Financial Statement AuditThe current Yellow Book requirements related to fraud and abuseCommon 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 governmentsRecent 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 fraudRecent 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 assetsTools for fraud prevention and detection
Self-Study		Format: On-Demand	8 CPE	Add
Surgent's Understanding the Foreign Account Tax Compliance Act (Self-Study) (JSODFOR1)Taxpayers required to file Form 8938Specified foreign financial assets reportable on Form 8938 FATCA reporting thresholds for those individuals living in the United States and those living abroadFATCA treatment of jointly owned reportable assetsMeaning of an reportable "interest" in a specified foreign financial interestValuing specified foreign financial assetsNotable exceptions from the requirement to file Form 8938Mechanics of filing Form 8938Penalties for failure to fileForm 8938 and the FBARForm 8938 and Offshore Voluntary Disclosure ProgramForeign Institutional reporting under FATCA
Self-Study		Format: On-Demand	2 CPE	Add
Surgent's Report of Foreign Bank and Financial Accounts (Self-Study) (JSODFOR2)New filing date for FinCen Form 114Individuals required to file FinCen Form 114Reporting thresholds for FinCen Form 114Penalties for failure to file a required FinCen Form 114Offshore Voluntary Disclosure Program Delinquent FBAR Submission Procedures*Other foreign activity reporting including foreign trusts, partnerships interests, and investments in foreign corporations
Self-Study		Format: On-Demand	2 CPE	Add
Surgent's Recently Issued U.S. GAAP: What Small and Mid-Size Nonpublic Entity CPAs Need to Know and Do Now, Not Later (Self-Study) (JSODGAAP)Private Company Council (PCC) influenced U.S. GAAP alternatives, such as common control leasing arrangements, interest rate swaps and goodwillWhat nonpublic reporting entities need to do now related to ASU 2014-09 Revenue RecognitionThe impact of the new ASU 2016-02 Leases, and whether there is anything entities need to do now to prepare for implementationHighlights of other ASUs with open effective dates for nonpublic business entities that have the greatest likelihood of changing the financial statements of smaller entities*Significant pending FASB activity related to smaller private businesses
Self-Study		Format: On-Demand	2 CPE	Add
Surgent's How to Do a GAAS Audit (Self-Study) (JSODGAAS)How today's GAAS is organized into seven facets of an audit (i.e., general principles and responsibilities; risk assessment and response to assessed risks; audit evidence; using the work of others; audit conclusions and reporting; special considerations; and special considerations in the United States)Key terminology used in the audit processImportant considerations, determinations and requirements that pertain to each of the seven facets of an auditHow the theory in today's GAAS translates to the real world*Answers to frequent questions that arise in the application of GAAS
Self-Study		Format: On-Demand	8 CPE	Add
Surgent's Latest Developments in Government and Nonprofit Accounting and Auditing (Self-Study) (JSODGNAA)The key changes and challenges contained in the revised Yellow BookDeveloping issues related to performing single audits under the OMB's Uniform Guidance for Federal AwardsKey AICPA developments affecting audits of governments and nonprofits and a special look at the role AU-C section 230, Audit Documentation, plays in governmental and nonprofit auditsRecent GASB activities directed towards state and local governments with an emphasis on the implementation of GASB No. 75, Accounting and Financial Reporting for Postemployment Benefits Other Than Pensions*Preparing for the implementation of the new FASB ASU on nonprofit financial reporting (i.e., ASU No. 2016-14) while also developing a deeper understanding of the effects that the FASB ASUs on leases (i.e., ASU No. 2016-02) and revenue recognition (i.e., ASU No. 2014-09) will have on nonprofits in the years to come
Self-Study		Format: On-Demand	8 CPE	Add
Surgent's Guide to Payroll Taxes and 1099 Issues (Self-Study) (JSODGPT4)Statutory employees, independent contractors, and possible changes to Section 530 reliefUsing SS-8Payroll 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
Self-Study		Format: On-Demand	4 CPE	Add
Surgent's Hiring and Firing of Employees: What You Can and Cannot Do (Self-Study) (JSODHFEM)Employment at will—what this means in a practical senseImplied 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		Format: On-Demand	2 CPE	Add
Surgent's Handbook for Mastering Basis, Distributions and Loss Limitation Issues for S Corporations, LLCs and Partnerships (Self-Study) (JSODHMBI)Applicable coverage of any basis considerations within the Tax Cuts and Jobs Act, or other recent tax legislation enacted before the presentationDiscuss a proposal for a yet to be developed new tax form, which calculates basis, designed to be attached to individual returnsExecutor'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 useHow to calculate basis of inherited qualified and joint tenancy propertyNew rules for NOLsS 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		Format: On-Demand	8 CPE	Add
Surgent's Individual and Financial Planning Tax Camp (Self-Study) (JSODIFCP)Understanding the environment: what's new, what's expired or expiring, and what's likely to changeReview of pertinent changes from tax reformReading a tax return for developing client-specific tax strategiesWill there be more changes in the individual tax laws?The net investment income tax: planning for complianceFamily income-splitting strategies that need to be consideredIncome tax issues: impact on timing of other income, selection of investmentsUsing Roth IRAs and Roth contribution programs to best advantageConversions: do they still make sense?Taking distributions: matching timing to client requirementsQualified plan contributions to reduce current income and Social Security tax: implications for business owners and self-employedPrioritizing allocations among investment, retirement, and college funding vehiclesWhat to do about itemized deductionsTrans-generational planning: conversions, income and gain-splittingIdentifying tax opportunities: reviewing the prior-year return to develop a plan for the futurePlanning for middle-income taxpayers: financial planning for the young, the working, and those approaching or in retirement
Self-Study		Format: On-Demand	8 CPE	Add
Surgent's Challenges in Implementing Topic 606 for Entities with Long-Term Construction Projects (Self-Study) (JSODLTC4)Topic 606's five-step revenue recognition modelDetermining whether to recognize revenue over time or at a point in time under Topic 606Other unique considerations in applying the five-step model for entities currently using SOP 81-1Lessons learned and best practices from entities already adopting Topic 606
Self-Study		Format: On-Demand	4 CPE	Add
Surgent's Key Issues that Practitioners Need to Know About Medicare (Self-Study) (JSODMEDC)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 MedicareCurrent and late breaking legislative and regulatory developments
Self-Study		Format: On-Demand	2 CPE	Add
Surgent's Navigating Your Client Through the IRS Appeals Process (Self-Study) (JSODNAV4)Requesting a meeting or phone conference with the examiner's supervisor Requesting review of the examiner's decision by a local appeals office * Small case requests when tax, penalties, and interest for each period are $25,000 or less * Writing and filing a Formal Protest, including required information * Alternative Dispute Resolution options available to clients * Negotiation and time limitations
Self-Study		Format: On-Demand	4 CPE	Add
Surgent's Examining the New Lease Accounting Standard: More Than Meets the Eye (Self-Study) (JSODNLS4)ASU No. 2016-02, Leases (Topic 842)Overall lease accounting guidanceLessor Accounting 101Lessee Accounting 101Detailed review of accounting by lessees and lessorsSale and leaseback transactionsTransition guidanceOther operational issues*Recently issued updates to the lease accounting guidance
Self-Study		Format: On-Demand	4 CPE	Add
Surgent's Implementing Topic 606: Tackling the Tough Issues in Adopting the New Revenue Recognition Standard (Self-Study) (JSODNRRS)ASC Topic 606, Revenue from Contracts with CustomersThe FASB's new five-step revenue recognition model, including hands-on examples and illustrations of the new guidancePresentation and disclosure requirementsRecent ASUs that provide implementation guidance for the standardIndustry specific implementation issues and guidanceIdentifying performance obligationsAccounting for licensesIdentifying a "material right" in an optionOther operational issues related to implementationFeedback from public entity implementation of Topic 606
Self-Study		Format: On-Demand	8 CPE	Add
Surgent's Preparing C Corporation Tax Returns for New Staff and Paraprofessionals (Self-Study) (JSODPCTR)Preparation by hand of a reasonably complicated Form 1120 U.S. corporate income tax return from trial balance to completed returnThe 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 returnsNew tax-planning strategies for depreciation deductions, including changes to Section 179 and depreciation as a result of new tax legislationMethods of accounting -- Application and choicesIn-depth analysis of Form 4797 dealing with depreciation recaptureDeductible expenses -- including rules on meals and entertainmentComputation of tax liabilityOverview 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 concernAnd much more
Self-Study		Format: On-Demand	8 CPE	Add
Surgent's Preparing Individual Tax Returns for New Staff and Paraprofessionals (Self-Study) (JSODPITR)Preparation of various Form 1040 individual tax returns and schedules; provided answers include "filled-in" formsTaking initiative in difficult assignments; can you deliver the QBI message? Full coverage of Section 199A qualified business income, its calculation, limitations, and examplesMalodorous Form 8867 -- Changes again this year!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 issuesSelf-employed person issuesSchedule C deductions including depreciationSale and exchange of property -- Understanding Form 4797 and depreciation recapture; capital gainsA 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 Retirement contributions and education credits and deductions Tax computation -- The Kiddie Tax, AMT, regular tax, tax credits Individual problems illustrating form preparation for various items, with numerous "practice tips" *Impact of recent legislation and forms changes on the 1040
Self-Study		Format: On-Demand	8 CPE	Add
Surgent's CFO/Controller's Roadmap to Organization Success With Integrated Planning, Forecasting and Budgeting (Self-Study) (JSODPLF4)Differences between planning and budgetingThe business modelStrategic plan, marketing plan, and technology planFinancial forecasting and financial risk analysisFive-year operating plan and the sales/income planIntermediate planning and capital equipment planningOne-year operating plan and monthly planningCash plan and risk plan
Self-Study		Format: On-Demand	4 CPE	Add
Surgent's The 2018 Yellow Book Revision (Self-Study) (JSODQUA4)Critical concepts related to applying the new Yellow Book including when the standards are applicable; the types of engagements involved; the relationship between the Yellow Book and other standards; and the importance of stating compliance with the Yellow Book in reportingThe new Yellow Book standards related to ethics; independence; professional judgment; competence and CPE; quality control; and peer reviewThe new Yellow Book requirements related to performing and reporting on financial audits and how those requirements affect the audit in areas like internal controlThe new Yellow Book requirements related to attestation engagements (i.e., examinations, reviews, and agreed-upon procedures engagements) and performance audits
Self-Study		Format: On-Demand	4 CPE	Add
Surgent's Real Estate Taxation: Critical Considerations (Self-Study) (JSODRET4)Syndications and other forms of ownershipDepreciation and recaptureLand developmentPassive activity losses*Like-kind exchanges
Self-Study		Format: On-Demand	4 CPE	Add
Surgent's Guide to the Topic 606 Revenue Recognition Model for All CPAs (Self-Study) (JSODREV4)Topic 606, Revenue from Contracts with Customers, including recently issued ASUs impacting Topic 606The FASB's new five-step revenue recognition model, including hands-on examples and illustrations of the new guidance*Presentation and disclosure requirements
Self-Study		Format: On-Demand	4 CPE	Add
Surgent's Reducing Your Business Owner Clients' Exposure to Social Security and Self-Employment Taxes (Self-Study) (JSODREXE)Section 1402(a)(1) exclusions from the definition of self-employment incomeApplication of the SE tax to members of limited liability companies Taking a self-employed owner's health insurance deductions taken 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 children helps reduce self-employment tax Differentiating between income treated as self-employment income and income that is not self-employment income
Self-Study		Format: On-Demand	2 CPE	Add
Surgent's Section 199A NEW Developments: What You Need to Know to Prepare 2018 Tax Returns in Light of IRS Final Regulations (Self-Study) (JSODS19U)When is a rental activity a trade or business?How to calculate the Section 199A deductionDefinitions that apply for purposes of the Section 199A deductionNew insights into the definition of a specified service trade or businessSec. 199A rules for owners of pass-through entitiesRequirements for aggregation of separate trades or businesses
Self-Study		Format: On-Demand	4 CPE	Add
Surgent's Section 754 Step-Up in Basis: Understanding the Tax Issues for Partnerships and LLCs (Self-Study) (JSODS754)How and why a partnership makes a 754 electionThe effect of the 754 election when an interest in a partnership is sold or inheritedHow the 754 election applies when a partnership makes a distribution of property to one or more of its partnersAllocating the 754 basis adjustment*Automatic built-in loss provisions -- including an important change brought about by the Tax Cuts and Jobs Act of 2017
Self-Study		Format: On-Demand	2 CPE	Add
Surgent's Strategies for Maximizing Social Security Benefits (Self-Study) (JSODSPMB)When is a person eligible to take Social Security benefits?Selecting the most advantageous option for taking Social Security benefits Is there a best age to start taking Social Security benefits? How to maximize Social Security benefit payments to 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		Format: On-Demand	2 CPE	Add
Surgent's Advanced Concepts in SSARS and Nonattest Services: Are You Certain You Are in Compliance? (Self-Study) (JSODSS21)Navigating the impact of SSARS Nos. 21- 24 without risking noncompliance with professional and ethical requirementsPreventing malpractice claims related to nonattest accounting servicesIdentifying and safeguarding independence threats when issuing attest reportsEstablishing an understanding with the client regarding non-audit servicesDefining the varying levels of responsibility for accountants performing non-audit servicesPerforming compilations and reviews effectively and efficiently, including nature and extent of documentation considerationsPractice performing analytical review procedures appropriately, including developing proper advance expectations for review engagementsProperly considering going concern, subsequent events, and other disclosure mattersCommon issues related to peer reviews, including recurring reporting problemsApplying financial analysis best practices to help your clients better interpret their financial results
Self-Study		Format: On-Demand	8 CPE	Add
Surgent's Successfully Navigating the Impacts of SSARS No. 21-23 (Self-Study) (JSODSSAR)Satisfying the completely clarified and revised professional standards related to preparation of financial statements, compilations and reviews, highlighting requirements of SSARS No. 21-24Differentiating when it is appropriate to perform a preparation of financial statements non-attest service instead of a compilation engagement requiring a report to be issued*Highlighting the major reporting changes for compilations and reviews
Self-Study		Format: On-Demand	2 CPE	Add
Surgent's Social Security, Medicare and Prescription Drug Retirement Benefits: What Every Baby Boomer Needs to Know Now (Self-Study) (JSODSSRB)Legislative developmentsA full chapter devoted to determining the best planning options for maximizing joint Social Security benefitsRetirement benefits: Amount of benefits in various circumstances; how the amounts are distributed within the family unitQualification: Has the client retired? How business entities may be used for Social Security advantageIncome taxation of Social Security: avoidance tacticsSpousal 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?Hiring the spouse: When is it effective?Disability benefitsWhen to start Social Security benefits: Advantages and disadvantages at ages 62, 66, and 70Coordinating 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 benefitsIRAs: Is it time to convert to a Roth?*Medicare, Part D prescription drugs: what retirees need to know
Self-Study		Format: On-Demand	8 CPE	Add
Surgent's Advanced Individual Income Tax Return Issues (Self-Study) (JSODSTRI)New issues for the current year tax return and Section 199AInstallment sales -- understanding the complicated issuesForm 8582: Passive losses with carryovers -- Complicated case with filled-in formsPuts, calls, straddling, and unusual investments -- Understanding the tax laws and reporting them correctly on the tax returnCapital 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 knowPassive 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 taxAlternative minimum tax -- Understanding it; planning strategies to avoid it; using the minimum tax credit; explaining it to a clientForm 6251: Detailed calculation example
Self-Study		Format: On-Demand	8 CPE	Add
Surgent's Enhancing Audit Quality: Best Practices in Documenting and Reviewing Your Work (Self-Study) (JSODSWLD)Understanding the quality control standards and guidance related to a CPA firm's responsibilities for its system of quality control over the audit practice The primary purpose of audit documentation, and minimum documentation requirements Tips for an efficient workpaper review process that complies with relevant standards How to audit financial statement areas that commonly contain significant judgments or conclusions that require strong supporting audit documentation, including when consultations may be appropriate (e.g., substantive analytical procedures and estimates) Discussing the financial statement audit risk concept, including how proper application better ensures a higher quality audit Considering ethics as a critical element of high-quality workpaper reviews The critical role of the engagement partner related to the overall quality of an engagement The responsibilities of the engagement quality control reviewer in evaluating the significant judgments the engagement team made and conclusions reached in formulating the report *The importance of monitoring compliance with engagement quality control policies and procedures
Self-Study		Format: On-Demand	8 CPE	Add
Surgent's Controller/CFO Update: Hot Topics Facing Today's Financial Professional (Self-Study) (JSODTCF4)Economic updateManaging for productivityMetrics and benchmarkingSocial media and the cloud*Negotiation skills for finance professionals
Self-Study		Format: On-Demand	4 CPE	Add
Surgent's Essential Depreciation and Expensing Update (Self-Study) (JSODTDP4)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 periodWhat is "listed property" and what are the current limitations?Amortization of start-up, organization, and other expendituresNew regulations on capitalization of tangible assets and procedures for automatic changes in accounting method associated with the new depreciation rulesAMT depreciation adjustments and how to avoid themExamples, cases, and rulings of depreciation and amortization issues and how they impact clients, along with the useful planning opportunities
Self-Study		Format: On-Demand	4 CPE	Add
Surgent's Challenges in Implementing Topic 606 for Entities in the Technology Sector (Self-Study) (JSODTEC4)Topic 606's five-step revenue recognition modelChanges in accounting guidance between Topic 606 and SOP 97-2Allocation approaches of transaction price under Topic 606Other unique implementation issues for entities currently using SOP 97-2 for revenue recognition purposes*Lessons learned and best practices from entities already adopting Topic 606
Self-Study		Format: On-Demand	4 CPE	Add
Surgent's Tax Forms Boot Camp: LLCs, Partnerships and S Corporations (Self-Study) (JSODTFBC)Compare and contrast the tax consequences, opportunities, and pitfalls of operating a business as a partnership, LLC, or S CorporationGain a comprehensive understanding of income tax laws for S Corporations from eligibility and election, to tax return preparation, stock basis, and loss limitation issuesRecognize and properly handle special pass-through items of income and expenseAccurately prepare S Corporation returns and reconcile book income to taxable incomeAccurately prepare partnership returns and reconcile book income to taxable incomeProperly handle the tax treatment of distributions to shareholders, partners, or membersUnderstand the special restrictions and sanctions for tax year end selectionReview the basics of partnership and LLC formation and basis calculationSelf-employment tax or NOT, for each entityFilling in K-1s correctly for S Corporations, partnerships, and LLCsHow the Affordable Care Act affects tax returnsThe most frequently used forms and schedules, including some form "oddities"
Self-Study		Format: On-Demand	8 CPE	Add
Surgent's The Essential Course for Performing Single Audits Under the Uniform Guidance for Federal Awards (Self-Study) (JSODUGID)Core concepts involved in the single auditThe current requirements relating to the schedule of expenditures of federal awards (i.e., the SEFA) and how the auditor provides an in relation to opinion on the SEFAAn in-depth, commonsense look at the four-step major program determination process and common problems encountered in its applicationPerforming the compliance audit of federal awards (i.e., the auditor's responsibilities related to internal control and compliance for major programs and how the auditor utilizes the Compliance Supplement)Auditee and auditor responsibilities related to the corrective action plan and the summary schedule of prior audit findingsThe 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		Format: On-Demand	8 CPE	Add
New Communicating with Diverse Styles (Webinar) (WA124184)*Communications
11/27/2019	7 - 9:30 a.m.	Online	2.5 CPE	Add
New Communicating with Diverse Styles (Webinar) (WA124185)*Communications
12/10/2019	11 a.m. - 1:30 p.m.	Online	2.5 CPE	Add
New Communicating with Diverse Styles (Webinar) (WA124186)*Communications
12/26/2019	7 - 9:30 a.m.	Online	2.5 CPE	Add
New Polished Public Speaking (Webinar) (WA125742)*Communications
11/12/2019	8 - 10:30 a.m.	Online	2.5 CPE	Add
New Polished Public Speaking (Webinar) (WA125743)*Communications
11/26/2019	11 a.m. - 1:30 p.m.	Online	2.5 CPE	Add
New Polished Public Speaking (Webinar) (WA125744)*Communications
12/2/2019	10 a.m. - 12:30 p.m.	Online	2.5 CPE	Add
New Polished Public Speaking (Webinar) (WA125745)*Communications
12/12/2019	10 a.m. - 12:30 p.m.	Online	2.5 CPE	Add
New Polished Public Speaking (Webinar) (WA125746)*Communications
12/27/2019	10 a.m. - 12:30 p.m.	Online	2.5 CPE	Add
New How To Give Action Oriented Feedback (Webinar) (WA127578)*Feedback
11/14/2019	1 - 3:30 p.m.	Online	2.5 CPE	Add
New How To Give Action Oriented Feedback (Webinar) (WA127579)*Feedback
11/25/2019	11 a.m. - 1:30 p.m.	Online	2.5 CPE	Add
New How To Give Action Oriented Feedback (Webinar) (WA127580)*Feedback
12/5/2019	10 a.m. - 12:30 p.m.	Online	2.5 CPE	Add
New How To Give Action Oriented Feedback (Webinar) (WA127581)*Feedback
12/16/2019	8 - 10:30 a.m.	Online	2.5 CPE	Add
New How To Give Action Oriented Feedback (Webinar) (WA127582)*Feedback
12/31/2019	8 - 10:30 a.m.	Online	2.5 CPE	Add
New The Value of Conflict (Webinar) (WA129140)*Conflicts
11/27/2019	9 a.m. - 1 p.m.	Online	4 CPE	Add
New The Value of Conflict (Webinar) (WA129141)*Conflicts
12/11/2019	8 a.m. - 12 p.m.	Online	4 CPE	Add
New The Value of Conflict (Webinar) (WA129142)*Conflicts
12/26/2019	10 a.m. - 2 p.m.	Online	4 CPE	Add
New Negotiation Know How (Webinar) (WA130388)*Negotiation
11/25/2019	8 - 10 a.m.	Online	2 CPE	Add
New Negotiation Know How (Webinar) (WA130389)*Negotiation
12/11/2019	11 a.m. - 1 p.m.	Online	2 CPE	Add
New Negotiation Know How (Webinar) (WA130390)*Negotiation
12/26/2019	4 - 6 p.m.	Online	2 CPE	Add
New How To Get What You Want: Persuasion & Influence (Webinar) (WA131636)PersuasionInfluence
11/20/2019	7 - 10 a.m.	Online	3 CPE	Add
New How To Get What You Want: Persuasion & Influence (Webinar) (WA131637)PersuasionInfluence
12/6/2019	8 - 11 a.m.	Online	3 CPE	Add
New How To Get What You Want: Persuasion & Influence (Webinar) (WA131638)PersuasionInfluence
12/20/2019	10 a.m. - 1 p.m.	Online	3 CPE	Add
New The Relationship Driven Leader Because People Do Business With People They Like (Webinar) (WA132884)*Leadership
11/25/2019	9 - 10:30 a.m.	Online	1.5 CPE	Add
New The Relationship Driven Leader Because People Do Business With People They Like (Webinar) (WA132885)*Leadership
12/9/2019	10 - 11:30 a.m.	Online	1.5 CPE	Add
New The Relationship Driven Leader Because People Do Business With People They Like (Webinar) (WA132886)*Leadership
12/23/2019	8 - 9:30 a.m.	Online	1.5 CPE	Add
New Relationship Networking (Webinar) (WA134479)NetworkingRelationship Management
11/12/2019	11 a.m. - 1 p.m.	Online	2 CPE	Add
New Relationship Networking (Webinar) (WA134480)NetworkingRelationship Management
11/25/2019	1 - 3 p.m.	Online	2 CPE	Add
New Relationship Networking (Webinar) (WA134481)NetworkingRelationship Management
12/2/2019	1 - 3 p.m.	Online	2 CPE	Add
New Relationship Networking (Webinar) (WA134482)NetworkingRelationship Management
12/12/2019	1 - 3 p.m.	Online	2 CPE	Add
New Relationship Networking (Webinar) (WA134483)NetworkingRelationship Management
12/27/2019	1 - 3 p.m.	Online	2 CPE	Add
New Creating a Culture of Trust (Webinar) (WA136243)TrustCulture
11/12/2019	9 - 10:30 a.m.	Online	1.5 CPE	Add
New Creating a Culture of Trust (Webinar) (WA136244)TrustCulture
11/25/2019	11 a.m. - 12:30 p.m.	Online	1.5 CPE	Add
New Creating a Culture of Trust (Webinar) (WA136245)TrustCulture
12/2/2019	11 a.m. - 12:30 p.m.	Online	1.5 CPE	Add
New Creating a Culture of Trust (Webinar) (WA136246)TrustCulture
12/12/2019	11 a.m. - 12:30 p.m.	Online	1.5 CPE	Add
New Creating a Culture of Trust (Webinar) (WA136247)TrustCulture
12/27/2019	11 a.m. - 12:30 p.m.	Online	1.5 CPE	Add
New Develop Your Professional Presence & Personal Brand: Determine and Drive How Others See You (Webinar) (WA137877)*Presence
11/25/2019	9 - 11 a.m.	Online	2 CPE	Add
New Develop Your Professional Presence & Personal Brand: Determine and Drive How Others See You (Webinar) (WA137878)*Presence
12/12/2019	7 - 9 a.m.	Online	2 CPE	Add
New Develop Your Professional Presence & Personal Brand: Determine and Drive How Others See You (Webinar) (WA137879)*Presence
12/27/2019	7 - 9 a.m.	Online	2 CPE	Add
New Insurance Agency Accounting for Dummies and Geniuses (Webinar) (WA139124)TerminologyFinancial Reporting MethodologiesAgency/Brokerage staff organization and workflows to capture financial detailFinancial Reports and their usage*Agency/Valuation methodologies and formulas
11/18/2019	8 - 11 a.m.	Online	3 CPE	Add
New Insurance Agency Accounting for Dummies and Geniuses (Webinar) (WA139125)TerminologyFinancial Reporting MethodologiesAgency/Brokerage staff organization and workflows to capture financial detailFinancial Reports and their usage*Agency/Valuation methodologies and formulas
12/10/2019	3 - 6 p.m.	Online	3 CPE	Add
New Insurance Agency Accounting for Dummies and Geniuses (Webinar) (WA139126)TerminologyFinancial Reporting MethodologiesAgency/Brokerage staff organization and workflows to capture financial detailFinancial Reports and their usage*Agency/Valuation methodologies and formulas
12/30/2019	8 - 11 a.m.	Online	3 CPE	Add
New Driver-based Budgeting & Rolling Forecasts for Fast Analysis (Webinar) (WA152156)The shift to "predictive accounting" for Decision Making, Planning, and BudgetingProblems with traditional annual budget processesDevelop a driver-based "operational budget" based on resource capacity planningClassify resource capacities and their expenses as sunk, fixed, step-variable, and variableCreate closed loop capacity plansForecast demand for budgeting and rolling financial forecasts*Use probable scenario planning
11/19/2019	10 a.m. - 12 p.m.	Online	2 CPE	Add
New Driver-based Budgeting & Rolling Forecasts for Fast Analysis (Webinar) (WA152157)The shift to "predictive accounting" for Decision Making, Planning, and BudgetingProblems with traditional annual budget processesDevelop a driver-based "operational budget" based on resource capacity planningClassify resource capacities and their expenses as sunk, fixed, step-variable, and variableCreate closed loop capacity plansForecast demand for budgeting and rolling financial forecasts*Use probable scenario planning
12/11/2019	11 a.m. - 1 p.m.	Online	2 CPE	Add
New Driver-Based Budgeting and Rolling Forecasts for Fast Analysis (Webinar) (WA152158)The shift to "predictive accounting" for Decision Making, Planning, and BudgetingProblems with traditional annual budget processesDevelop a driver-based "operational budget" based on resource capacity planningClassify resource capacities and their expenses as sunk, fixed, step-variable, and variableCreate closed loop capacity plansForecast demand for budgeting and rolling financial forecasts*Use probable scenario planning
12/19/2019	12 - 2 p.m.	Online	2 CPE	Add
Effective Management Accounting (Webinar) (WA153009)Fact-based Data with Activity Based Costing (ABC )Why do we need advanced management accounting techniques, such as ABC?How the ABC cost assignment network structure connects costs to products and sales channelsLearn to use ABC to manage product, service-line, channel, and customer profitabilityUnderstand two views of costs: (1) process view versus (2) product viewComparing ABC with time-driven ABC, resource consumption accounting (RCA), lean accounting, and other costing techniquesOperational Costing to Optimize Process Costs - How driver-based budgets and rolling financial forecasts lead to productivity improvement and cost reductionApplying "Attributes" to assess "value-added costs" and "costs of quality (COQ)"The Shift in ROI's Source from Tangible to Intangible AssetsIncreasing the ROI from information -- with Corporate Performance Management (CPM) as a Value-MultiplierAccelerating the Rate of Adoption for Implementing and CPMUnderstand the barriers that slow the adoption rate of CPM: technical, misperceptions, model design, and social / cultural*How to overcome behavioral resistance to change
11/19/2019	11 a.m. - 1 p.m.	Online	2 CPE	Add
Effective Management Accounting (Webinar) (WA153010)Fact-based Data with Activity Based Costing (ABC )Why do we need advanced management accounting techniques, such as ABC?How the ABC cost assignment network structure connects costs to products and sales channelsLearn to use ABC to manage product, service-line, channel, and customer profitabilityUnderstand two views of costs: (1) process view versus (2) product viewComparing ABC with time-driven ABC, resource consumption accounting (RCA), lean accounting, and other costing techniquesOperational Costing to Optimize Process Costs - How driver-based budgets and rolling financial forecasts lead to productivity improvement and cost reductionApplying "Attributes" to assess "value-added costs" and "costs of quality (COQ)"The Shift in ROI's Source from Tangible to Intangible AssetsIncreasing the ROI from information -- with Corporate Performance Management (CPM) as a Value-MultiplierAccelerating the Rate of Adoption for Implementing and CPMUnderstand the barriers that slow the adoption rate of CPM: technical, misperceptions, model design, and social / cultural*How to overcome behavioral resistance to change
12/11/2019	12 - 2 p.m.	Online	2 CPE	Add
Effective Management Accounting (Webinar) (WA153011)Fact-based Data with Activity Based Costing (ABC )Why do we need advanced management accounting techniques, such as ABC?How the ABC cost assignment network structure connects costs to products and sales channelsLearn to use ABC to manage product, service-line, channel, and customer profitabilityUnderstand two views of costs: (1) process view versus (2) product viewComparing ABC with time-driven ABC, resource consumption accounting (RCA), lean accounting, and other costing techniquesOperational Costing to Optimize Process Costs - How driver-based budgets and rolling financial forecasts lead to productivity improvement and cost reductionApplying "Attributes" to assess "value-added costs" and "costs of quality (COQ)"The Shift in ROI's Source from Tangible to Intangible AssetsIncreasing the ROI from information -- with Corporate Performance Management (CPM) as a Value-MultiplierAccelerating the Rate of Adoption for Implementing and CPMUnderstand the barriers that slow the adoption rate of CPM: technical, misperceptions, model design, and social / cultural*How to overcome behavioral resistance to change
12/19/2019	8 - 10 a.m.	Online	2 CPE	Add
New Business Intelligence and Analytics: Make Sense of Your Data (Webinar) (WA153841)The Rise of Business Intelligence (BI), Business Analytics (BA), and Big DataWhy the interest in BI and BA?The analytics continuumHow BA can provide a competitive advantageThe difference between BI and BAThe difference between forecasting and predictive analyticsFundamentals of analytical techniquesExamples for the CFO and accounting function*Benefits from applying analytics
11/19/2019	12 - 2 p.m.	Online	2 CPE	Add
New Business Intelligence and Analytics: Make Sense of Your Data (Webinar) (WA153842)The Rise of Business Intelligence (BI), Business Analytics (BA), and Big DataWhy the interest in BI and BA?The analytics continuumHow BA can provide a competitive advantageThe difference between BI and BAThe difference between forecasting and predictive analyticsFundamentals of analytical techniquesExamples for the CFO and accounting function*Benefits from applying analytics
12/11/2019	8 - 10 a.m.	Online	2 CPE	Add
New Business Intelligence and Analytics: Make Sense of Your Data (Webinar) (WA153843)The Rise of Business Intelligence (BI), Business Analytics (BA), and Big DataWhy the interest in BI and BA?The analytics continuumHow BA can provide a competitive advantageThe difference between BI and BAThe difference between forecasting and predictive analyticsFundamentals of analytical techniquesExamples for the CFO and accounting function*Benefits from applying analytics
12/19/2019	9 - 11 a.m.	Online	2 CPE	Add
New Attracting and Retaining Younger Employees (Webinar) (WA157363)Generations DefinedAttracting and Retaining Younger EmployeesWays to Communicate Clear Expectations to Younger EmployeesWhat Younger Employees Want From Employers and Teams
11/15/2019	11 a.m. - 12 p.m.	Online	1 CPE	Add
New Attracting and Retaining Younger Employees (Webinar) (WA157364)Generations DefinedAttracting and Retaining Younger EmployeesWays to Communicate Clear Expectations to Younger EmployeesWhat Younger Employees Want From Employers and Teams
12/2/2019	7 - 8 a.m.	Online	1 CPE	Add
New Attracting and Retaining Younger Employees (Webinar) (WA157365)Generations DefinedAttracting and Retaining Younger EmployeesWays to Communicate Clear Expectations to Younger EmployeesWhat Younger Employees Want From Employers and Teams
12/31/2019	9 - 10 a.m.	Online	1 CPE	Add
New Using Emotional Intelligence to Communicate Effectively (Webinar) (WA158129)The difference between perception and behaviorThe behaviors of different stylesThe communication needs of different stylesWays to read other styles and preferencesStyles under conflictWays to adapt to be more effective with other styles
11/12/2019	11 a.m. - 1 p.m.	Online	2 CPE	Add
New Using Emotional Intelligence to Communicate Effectively (Webinar) (WA158130)The difference between perception and behaviorThe behaviors of different stylesThe communication needs of different stylesWays to read other styles and preferencesStyles under conflictWays to adapt to be more effective with other styles
12/3/2019	7 - 9 a.m.	Online	2 CPE	Add
New Using Emotional Intelligence to Communicate Effectively (Webinar) (WA158131)The difference between perception and behaviorThe behaviors of different stylesThe communication needs of different stylesWays to read other styles and preferencesStyles under conflictWays to adapt to be more effective with other styles
12/30/2019	9 - 11 a.m.	Online	2 CPE	Add
New Leisure Suit to Hipster: Update Your Business Writing Style (Webinar) (WA158924)FormattingEye AppealConcise WritingActive vs. Passive VoiceParallel ListsUpdated Grammar and Spelling
11/12/2019	7 - 9 a.m.	Online	2 CPE	Add
New Leisure Suit to Hipster: Update Your Business Writing Style (Webinar) (WA158925)FormattingEye AppealConcise WritingActive vs. Passive VoiceParallel ListsUpdated Grammar and Spelling
12/3/2019	9 - 11 a.m.	Online	2 CPE	Add
New Leisure Suit to Hipster: Update Your Business Writing Style (Webinar) (WA158926)FormattingEye AppealConcise WritingActive vs. Passive VoiceParallel ListsUpdated Grammar and Spelling
12/30/2019	11 a.m. - 1 p.m.	Online	2 CPE	Add
New International Tax Compliance: Overview of Important Changes (Webinar) (WA159957)Form 5471 -- Updated in December 2018Form 8992 (new GILTI form) -- Released in January 2019 *Form 5472
11/14/2019	11 a.m. - 1 p.m.	Online	2 CPE	Add
New International Tax Compliance: Overview of Important Changes (Webinar) (WA159958)Form 5471 -- Updated in December 2018Form 8992 (new GILTI form) -- Released in January 2019 *Form 5472
12/4/2019	11 a.m. - 1 p.m.	Online	2 CPE	Add
New Ethics for CPAs and National Trends (Webinar) (WA167027)*Regulatory Ethics
11/18/2019	10 a.m. - 2 p.m.	Online	4 CPE / 4 Ethics	Add
New Ethics for CPAs and National Trends (Webinar) (WA167028)*Regulatory Ethics
11/21/2019	1 - 5 p.m.	Online	4 CPE / 4 Ethics	Add
New Ethics for CPAs and National Trends (Webinar) (WA167029)*Regulatory Ethics
12/14/2019	7 - 11 a.m.	Online	4 CPE / 4 Ethics	Add
New Ethics for CPAs and National Trends (Webinar) (WA167030)*Regulatory Ethics
12/23/2019	8 a.m. - 12 p.m.	Online	4 CPE / 4 Ethics	Add
New State Tax Nexus and New Developments: Wayfair Edition (Webinar) (WA169284)*Taxes
11/18/2019	2 - 6 p.m.	Online	4 CPE	Add
New State Tax Nexus and New Developments: Wayfair Edition (Webinar) (WA169285)*Taxes
11/21/2019	9 a.m. - 1 p.m.	Online	4 CPE	Add
New State Tax Nexus and New Developments: Wayfair Edition (Webinar) (WA169286)*Taxes
12/14/2019	1 - 5 p.m.	Online	4 CPE	Add
New State Tax Nexus and New Developments: Wayfair Edition (Webinar) (WA169287)*Taxes
12/27/2019	9 a.m. - 1 p.m.	Online	4 CPE	Add
New Business Fraud Basics (Webinar) (WA191558)ACFE Fraud Classifications ACFE Report to the Nations Red Flags Management Tools
11/22/2019	7 - 9 a.m.	Online	2 CPE	Add
New Business Fraud Basics (Webinar) (WA191559)ACFE Fraud Classifications ACFE Report to the Nations Red Flags Management Tools
11/26/2019	1 - 3 p.m.	Online	2 CPE	Add
New Financial Statement Fraud (Webinar) (WA192638)Occupational FraudFinancial Statement Fraud*Cooking the books
11/22/2019	9 - 11 a.m.	Online	2 CPE	Add
New Financial Statement Fraud (Webinar) (WA192639)Occupational FraudFinancial Statement Fraud*Cooking the books
11/26/2019	3 - 5 p.m.	Online	2 CPE	Add
New Asset Misappropriation (Webinar) (WA193709)Asset MisappropriationRed Flags*Business Fraud
11/22/2019	11 a.m. - 1 p.m.	Online	2 CPE	Add
New Asset Misappropriation (Webinar) (WA193710)Asset MisappropriationRed Flags*Business Fraud
11/26/2019	5 - 7 p.m.	Online	2 CPE	Add
ACPEN Signature: 2019 Estate Planning and Trusts for CPAs (Webinar) (WA207179)Estate Planning: Deceased Spouse Unused Exemption (DSUE); Lifetime Giving - Basis Carryover Trust Planning: QTIP Trusts (Qualified Terminable Interest Property); Life Estate Trusts; Electing Small Business Trust (ESBT); Qualified Subchapter S Trusts (QSST) - Issues related to Foreigners Effective Grantor Trusts Revocable Grantor Trusts and Testamentary Trusts *Spendthrift Trust
11/20/2019	9 a.m. - 5 p.m.	Online	8 CPE	Add
ACPEN Signature: 2019 Estate Planning and Trusts for CPAs (Webinar) (WA207180)Estate Planning: Deceased Spouse Unused Exemption (DSUE); Lifetime Giving - Basis Carryover Trust Planning: QTIP Trusts (Qualified Terminable Interest Property); Life Estate Trusts; Electing Small Business Trust (ESBT); Qualified Subchapter S Trusts (QSST) - Issues related to Foreigners Effective Grantor Trusts Revocable Grantor Trusts and Testamentary Trusts *Spendthrift Trust
11/20/2019	1 - 9 p.m.	Online	8 CPE	Add
ACPEN Signature: 2019 Estate Planning and Trusts for CPAs (Webinar) (WA207181)Estate Planning: Deceased Spouse Unused Exemption (DSUE); Lifetime Giving - Basis Carryover Trust Planning: QTIP Trusts (Qualified Terminable Interest Property); Life Estate Trusts; Electing Small Business Trust (ESBT); Qualified Subchapter S Trusts (QSST) - Issues related to Foreigners Effective Grantor Trusts Revocable Grantor Trusts and Testamentary Trusts *Spendthrift Trust
12/13/2019	9 a.m. - 5 p.m.	Online	8 CPE	Add
ACPEN Signature: 2019 Estate Planning and Trusts for CPAs (Webinar) (WA207182)Estate Planning: Deceased Spouse Unused Exemption (DSUE); Lifetime Giving - Basis Carryover Trust Planning: QTIP Trusts (Qualified Terminable Interest Property); Life Estate Trusts; Electing Small Business Trust (ESBT); Qualified Subchapter S Trusts (QSST) - Issues related to Foreigners Effective Grantor Trusts Revocable Grantor Trusts and Testamentary Trusts *Spendthrift Trust
12/13/2019	1 - 9 p.m.	Online	8 CPE	Add
ACPEN Signature: 2019 Estate Planning and Trusts for CPAs (Webinar) (WA207183)Estate Planning: Deceased Spouse Unused Exemption (DSUE); Lifetime Giving - Basis Carryover Trust Planning: QTIP Trusts (Qualified Terminable Interest Property); Life Estate Trusts; Electing Small Business Trust (ESBT); Qualified Subchapter S Trusts (QSST) - Issues related to Foreigners Effective Grantor Trusts Revocable Grantor Trusts and Testamentary Trusts *Spendthrift Trust
1/10/2020	9 a.m. - 5 p.m.	Online	8 CPE	Add
ACPEN Signature: 2019 Estate Planning and Trusts for CPAs (Webinar) (WA207184)Estate Planning: Deceased Spouse Unused Exemption (DSUE); Lifetime Giving - Basis Carryover Trust Planning: QTIP Trusts (Qualified Terminable Interest Property); Life Estate Trusts; Electing Small Business Trust (ESBT); Qualified Subchapter S Trusts (QSST) - Issues related to Foreigners Effective Grantor Trusts Revocable Grantor Trusts and Testamentary Trusts *Spendthrift Trust
1/10/2020	1 - 9 p.m.	Online	8 CPE	Add
New Developing an Ethical Culture (Webinar) (WA212736)*Ethics
11/22/2019	1 - 2 p.m.	Online	1 CPE / 1 Ethics	Add
New Developing an Ethical Culture (Webinar) (WA212737)*Ethics
11/26/2019	7 - 8 p.m.	Online	1 CPE / 1 Ethics	Add
New Adopting ASC 842: The New Lease Standard for Private Companies and Nonprofits (Webinar) (WA214411)The identification of contractual and embedded leasesThe classification of leases as "finance" or "operating" under the new standardUnderstand components that pertain to leases, and the items that are not lease componentsWe will discuss the Right of Use (ROU) and liabilities; lease term, measurements and re-measurementsIt is important to understand what pertains to the FASB vs. international standards of IASB with respect to leasesProvide knowledge on the use of practical expedient elections, what is helpful or not helpful*Most importantly, we will explain how to both adopt and implement the new lease standard
11/19/2019	8 - 10 a.m.	Online	2 CPE	Add
New Adopting ASC 842: The New Lease Standard for Private Companies and Nonprofits (Webinar) (WA214412)The identification of contractual and embedded leasesThe classification of leases as "finance" or "operating" under the new standardUnderstand components that pertain to leases, and the items that are not lease componentsWe will discuss the Right of Use (ROU) and liabilities; lease term, measurements and re-measurementsIt is important to understand what pertains to the FASB vs. international standards of IASB with respect to leasesProvide knowledge on the use of practical expedient elections, what is helpful or not helpful*Most importantly, we will explain how to both adopt and implement the new lease standard
12/11/2019	8 - 10 a.m.	Online	2 CPE	Add
New Adopting ASC 842: The New Lease Standard for Private Companies and Nonprofits (Webinar) (WA214413)The identification of contractual and embedded leasesThe classification of leases as "finance" or "operating" under the new standardUnderstand components that pertain to leases, and the items that are not lease componentsWe will discuss the Right of Use (ROU) and liabilities; lease term, measurements and re-measurementsIt is important to understand what pertains to the FASB vs. international standards of IASB with respect to leasesProvide knowledge on the use of practical expedient elections, what is helpful or not helpful*Most importantly, we will explain how to both adopt and implement the new lease standard
12/28/2019	11 a.m. - 1 p.m.	Online	2 CPE	Add
K-1 Footnote Disclosures: International Tax Implications (Webinar) (WA219751)Common K-1 footnote disclosures related to international tax Common International Information Returns *Common international income tax implications
11/18/2019	1 - 2:05 p.m.	Online	1.5 CPE	Add
K-1 Footnote Disclosures: International Tax Implications (Webinar) (WA219752)Common K-1 footnote disclosures related to international tax Common International Information Returns *Common international income tax implications
12/12/2019	1 - 2:05 p.m.	Online	1.5 CPE	Add
Tax Treaties, Beneficial Ownership and the Foreign Earned Income Exclusion (Webinar) (WA220999)Overview of U.S. Tax Treaties: bilateral agreements designed to limit "double taxation" of income in both the US and the treaty partner country Forms W-8, Beneficial Ownership, and FDAP income: reduce or eliminate withholding on US income paid to non-US persons *Foreign Earned Income Exclusion: exclusion for US citizens living abroad to reduce or eliminate their US tax liabilities; discussion points including foreign-source vs. domestic-source earned income, the bona fide resident test and physical presence test
11/19/2019	1 - 3 p.m.	Online	2 CPE	Add
Tax Treaties, Beneficial Ownership and the Foreign Earned Income Exclusion (Webinar) (WA221000)Overview of U.S. Tax Treaties: bilateral agreements designed to limit "double taxation" of income in both the US and the treaty partner country Forms W-8, Beneficial Ownership, and FDAP income: reduce or eliminate withholding on US income paid to non-US persons *Foreign Earned Income Exclusion: exclusion for US citizens living abroad to reduce or eliminate their US tax liabilities; discussion points including foreign-source vs. domestic-source earned income, the bona fide resident test and physical presence test
12/18/2019	10 a.m. - 12 p.m.	Online	2 CPE	Add
Developing an Ethical Culture (Webinar) (WA222068)*Ethics
12/7/2019	9 - 10 a.m.	Online	1 CPE / 1 Ethics	Add
Developing an Ethical Culture (Webinar) (WA222118)*Ethics
12/11/2019	9 - 10 a.m.	Online	1 CPE / 1 Ethics	Add
Clear, Confident, Compelling: Communication Strategies for the Empowered Leader (Webinar) (WA226219)*Confident Communication
11/13/2019	11 a.m. - 1 p.m.	Online	2 CPE	Add
Clear, Confident, Compelling: Communication Strategies for the Empowered Leader (Webinar) (WA226220)*Confident Communication
11/22/2019	1 - 3 p.m.	Online	2 CPE	Add
Clear, Confident, Compelling: Communication Strategies for the Empowered Leader (Webinar) (WA226221)*Confident Communication
12/10/2019	7 - 9 a.m.	Online	2 CPE	Add
Organizational Effectiveness and Communication (Webinar) (WA227071)Redefining Leadership Communication in Crisis *Self Leadership
11/13/2019	1 - 3 p.m.	Online	2 CPE	Add
Organizational Effectiveness and Communication (Webinar) (WA227072)Redefining Leadership Communication in Crisis *Self Leadership
11/22/2019	7 - 9 a.m.	Online	2 CPE	Add
Organizational Effectiveness and Communication (Webinar) (WA227073)Redefining Leadership Communication in Crisis *Self Leadership
12/10/2019	7 - 9 a.m.	Online	2 CPE	Add
Difficult Conversations in the Workplace (Webinar) (WA228197)*Communication
11/13/2019	7 - 9 a.m.	Online	2 CPE	Add
Difficult Conversations in the Workplace (Webinar) (WA228198)*Communication
11/22/2019	7 - 9 a.m.	Online	2 CPE	Add
Difficult Conversations in the Workplace (Webinar) (WA228199)*Communication
12/10/2019	9 - 11 a.m.	Online	2 CPE	Add
Anti-Bullying and Sensitivity (Webinar) (WA229047)*Communication
11/13/2019	7 - 9 a.m.	Online	2 CPE	Add
Anti-Bullying and Sensitivity (Webinar) (WA229048)*Communication
11/22/2019	9 - 11 a.m.	Online	2 CPE	Add
Anti-Bullying and Sensitivity (Webinar) (WA229049)*Communication
12/10/2019	11 a.m. - 1 p.m.	Online	2 CPE	Add
The Complete Indirect Rate Toolkit: For Nonprofits with Federal Grants under the Uniform Guidance (Webinar) (WA230551)The indirect rate toolkit provides everything you will need in understanding and preparing nonprofit rates You will learn about the new 10% de minimus indirect rate, direct cost allocations, definitions of direct and indirect cost, as well as extending negotiated indirect rates We cover all of the significant cost principles, new principles, changes within the cost principles, categorizing them by the most important and commonly used in "every day" grant accounting Together we prepare an indirect cost rate proposal for a real nonprofit *We will discuss transition issues between direct charging occupancy and the impact if the organization decides to establish a negotiated indirect rate
11/19/2019	10 a.m. - 2 p.m.	Online	4 CPE	Add
The Complete Indirect Rate Toolkit: For Nonprofits with Federal Grants under the Uniform Guidance (Webinar) (WA230552)The indirect rate toolkit provides everything you will need in understanding and preparing nonprofit rates You will learn about the new 10% de minimus indirect rate, direct cost allocations, definitions of direct and indirect cost, as well as extending negotiated indirect rates We cover all of the significant cost principles, new principles, changes within the cost principles, categorizing them by the most important and commonly used in "every day" grant accounting Together we prepare an indirect cost rate proposal for a real nonprofit *We will discuss transition issues between direct charging occupancy and the impact if the organization decides to establish a negotiated indirect rate
12/11/2019	11 a.m. - 3 p.m.	Online	4 CPE	Add
The Complete Indirect Rate Toolkit: For Nonprofits with Federal Grants under the Uniform Guidance (Webinar) (WA230553)The indirect rate toolkit provides everything you will need in understanding and preparing nonprofit rates You will learn about the new 10% de minimus indirect rate, direct cost allocations, definitions of direct and indirect cost, as well as extending negotiated indirect rates We cover all of the significant cost principles, new principles, changes within the cost principles, categorizing them by the most important and commonly used in "every day" grant accounting Together we prepare an indirect cost rate proposal for a real nonprofit *We will discuss transition issues between direct charging occupancy and the impact if the organization decides to establish a negotiated indirect rate
12/28/2019	8 a.m. - 12 p.m.	Online	4 CPE	Add
Estate and Gift Taxation of Nonresident Aliens (Webinar) (WA239882)Potential U.S. estate and gift tax consequences associated with U.S. investment by non-resident alien domiciliaries Increased IRS audit activities in U.S. estate and gift tax areas as they relate to foreign investors Substantive U.S. estate and gift tax rules relative to foreign investors' planning and tax minimization alternatives; and probate alternatives for foreign investors wishing to minimize disclosures in third-country proceedings associated with transfer of United States and possibly other non-home-country assets Post-mortem tax planning alternatives: special provisions applicable to U.S. citizens and resident alien domiciliaries married to non-U.S. citizen spouses (e.g., qualified domestic trusts) *Recent developments
12/9/2019	7:30 a.m. - 3:30 p.m.	Online	8 CPE	Add
Foreign Investment in the U.S.: Tax and Related Matters (Webinar) (WA239997)Classification of the Investor as a U.S. Income Tax Resident or Nonresident Classification of Foreign Entities Taxation of Passive U.S. Source Income The Portfolio Interest Exemption Rules Taxation and Classification of U.S. Business and Real Estate Income Withholding--Passive Income, Real Estate, Partnerships Classification of Trusts--Foreign or Domestic Income Taxation of Foreign Trusts Tax Planning Structures--Income Tax Considerations Pre-Immigration Planning--Income Tax Considerations Use of U.S. Income Tax Treaties Selected Filing and Disclosure Requirements *Update of IRS Voluntary Disclosure Programs
12/10/2019	7:30 a.m. - 3:30 p.m.	Online	8 CPE	Add
Governmental and Not-for-Profit Annual Update (Webinar) (WA240051)Federal government activities Accounting standards updates Auditing Standards Board Clarity Project AICPA activities and emerging issues related to not-for-profit entities GASB activities FASB activities
12/12/2019	7:30 a.m. - 3:30 p.m.	Online	8 CPE	Add
What You Should Know About Social Media (Webinar) (WA256114)Internet marketing and social media basics How to get started with a strategy Picking the right virtual places to visit Tools that will help manage the job
11/27/2019	8 - 8:55 a.m.	Online	1 CPE	Add
What You Should Know About Social Media (Webinar) (WA256165)Internet marketing and social media basics How to get started with a strategy Picking the right virtual places to visit Tools that will help manage the job
12/19/2019	8 - 8:55 a.m.	Online	1 CPE	Add
What You Should Know About Social Media (Webinar) (WA256216)Internet marketing and social media basics How to get started with a strategy Picking the right virtual places to visit Tools that will help manage the job
1/21/2020	9 - 9:55 a.m.	Online	1 CPE	Add
The Road to Retirement (Webinar) (WA266353)TBD
11/12/2019	7:30 a.m. - 4 p.m.	Online	8 CPE	Add
1099 Changes and Best Practices (Webinar) (WA269269)Understand the role of the Form W-9 in obtaining correct taxpayer identification information Recognize the triggers for backup withholding 24% of a payment in US federal income taxes Appreciate the role of the IRS's TIN Matching System in avoiding payee name-TIN mismatches and helping to prevent B Notice lists and proposed penalty notices Identify the basic rules for withholding 30% tax from and reporting payments to foreign vendors on Form 1042-S
11/14/2019	8 - 10 a.m.	Online	2 CPE	Add
1099 Changes and Best Practices (Webinar) (WA269270)Understand the role of the Form W-9 in obtaining correct taxpayer identification information Recognize the triggers for backup withholding 24% of a payment in US federal income taxes Appreciate the role of the IRS's TIN Matching System in avoiding payee name-TIN mismatches and helping to prevent B Notice lists and proposed penalty notices Identify the basic rules for withholding 30% tax from and reporting payments to foreign vendors on Form 1042-S
11/26/2019	9 - 11 a.m.	Online	2 CPE	Add
1099 Changes and Best Practices (Webinar) (WA269271)Understand the role of the Form W-9 in obtaining correct taxpayer identification information Recognize the triggers for backup withholding 24% of a payment in US federal income taxes Appreciate the role of the IRS's TIN Matching System in avoiding payee name-TIN mismatches and helping to prevent B Notice lists and proposed penalty notices Identify the basic rules for withholding 30% tax from and reporting payments to foreign vendors on Form 1042-S
12/6/2019	10 a.m. - 12 p.m.	Online	2 CPE	Add
1099 Changes and Best Practices (Webinar) (WA269272)Understand the role of the Form W-9 in obtaining correct taxpayer identification information Recognize the triggers for backup withholding 24% of a payment in US federal income taxes Appreciate the role of the IRS's TIN Matching System in avoiding payee name-TIN mismatches and helping to prevent B Notice lists and proposed penalty notices Identify the basic rules for withholding 30% tax from and reporting payments to foreign vendors on Form 1042-S
12/16/2019	12 - 2 p.m.	Online	2 CPE	Add
1099 Changes and Best Practices (Webinar) (WA269273)Understand the role of the Form W-9 in obtaining correct taxpayer identification information Recognize the triggers for backup withholding 24% of a payment in US federal income taxes Appreciate the role of the IRS's TIN Matching System in avoiding payee name-TIN mismatches and helping to prevent B Notice lists and proposed penalty notices Identify the basic rules for withholding 30% tax from and reporting payments to foreign vendors on Form 1042-S
1/6/2020	11 a.m. - 1 p.m.	Online	2 CPE	Add
1099 Changes and Best Practices (Webinar) (WA269274)Understand the role of the Form W-9 in obtaining correct taxpayer identification information Recognize the triggers for backup withholding 24% of a payment in US federal income taxes Appreciate the role of the IRS's TIN Matching System in avoiding payee name-TIN mismatches and helping to prevent B Notice lists and proposed penalty notices Identify the basic rules for withholding 30% tax from and reporting payments to foreign vendors on Form 1042-S
1/14/2020	12 - 2 p.m.	Online	2 CPE	Add
1099 Changes and Best Practices (Webinar) (WA269275)Understand the role of the Form W-9 in obtaining correct taxpayer identification information Recognize the triggers for backup withholding 24% of a payment in US federal income taxes Appreciate the role of the IRS's TIN Matching System in avoiding payee name-TIN mismatches and helping to prevent B Notice lists and proposed penalty notices Identify the basic rules for withholding 30% tax from and reporting payments to foreign vendors on Form 1042-S
1/23/2020	12 - 2 p.m.	Online	2 CPE	Add
1099 Changes and Best Practices (Webinar) (WA269276)Understand the role of the Form W-9 in obtaining correct taxpayer identification information Recognize the triggers for backup withholding 24% of a payment in US federal income taxes Appreciate the role of the IRS's TIN Matching System in avoiding payee name-TIN mismatches and helping to prevent B Notice lists and proposed penalty notices Identify the basic rules for withholding 30% tax from and reporting payments to foreign vendors on Form 1042-S
1/29/2020	10 a.m. - 12 p.m.	Online	2 CPE	Add
Accounting for Deferred Income Taxes After Tax Reform (Webinar) (WA289790)Deferred Tax Asset Backgrounder Accounting Issues Raised by the Tax Cut and Jobs Act FASB Accounting Standards Update 2018-2 Conclusion
11/18/2019	12 - 2 p.m.	Online	2 CPE	Add
Accounting for Deferred Income Taxes After Tax Reform (Webinar) (WA289841)Deferred Tax Asset Backgrounder Accounting Issues Raised by the Tax Cut and Jobs Act FASB Accounting Standards Update 2018-2 Conclusion
12/4/2019	11:30 a.m. - 1:30 p.m.	Online	2 CPE	Add
Accounting for Deferred Income Taxes After Tax Reform (Webinar) (WA289892)Deferred Tax Asset Backgrounder Accounting Issues Raised by the Tax Cut and Jobs Act FASB Accounting Standards Update 2018-2 Conclusion
1/9/2020	1 - 3 p.m.	Online	2 CPE	Add
Is Ethics about Fitness or Flourishing? (Webinar) (WA290402)Why Bother with Ethics? Is there Really Such a Thing as Ethics Darwin and the Idea of Survival of the Fittest Aristotle and the Idea of Human Flourishing Is Professional Ethics about Fitness or Flourishing?
11/21/2019	12:30 - 2:30 p.m.	Online	2 CPE / 2 Ethics	Add
Is Ethics about Fitness or Flourishing? (Webinar) (WA290453)Why Bother with Ethics? Is there Really Such a Thing as Ethics Darwin and the Idea of Survival of the Fittest Aristotle and the Idea of Human Flourishing Is Professional Ethics about Fitness or Flourishing?
12/7/2019	9 - 11 a.m.	Online	2 CPE / 2 Ethics	Add
Is Ethics about Fitness or Flourishing? (Webinar) (WA290504)Why Bother with Ethics? Is there Really Such a Thing as Ethics Darwin and the Idea of Survival of the Fittest Aristotle and the Idea of Human Flourishing Is Professional Ethics about Fitness or Flourishing?
1/10/2020	9 - 11 a.m.	Online	2 CPE / 2 Ethics	Add
Is Ethics about Fitness or Flourishing? (Webinar) (WA290555)Why Bother with Ethics? Is there Really Such a Thing as Ethics Darwin and the Idea of Survival of the Fittest Aristotle and the Idea of Human Flourishing Is Professional Ethics about Fitness or Flourishing?
2/4/2020	10 a.m. - 12 p.m.	Online	2 CPE / 2 Ethics	Add
Taking a Global View of Professional Ethics (Webinar) (WA291066)What is "Ethics"? Interaction between Law and Ethics Update on Professional Ethics Codes: AICPA Code of Professional Conduct, IESBA (IFAC) Code of Ethics for Professional Accountants, IESBA Code Special Topic: Non-Compliance with Laws and Regulations (NOCLAR) Case Study: Accountants' Professional Ethics and Wrongful Discharge Claims
11/14/2019	12:30 - 2:30 p.m.	Online	2 CPE / 2 Ethics	Add
Taking a Global View of Professional Ethics (Webinar) (WA291117)What is "Ethics"? Interaction between Law and Ethics Update on Professional Ethics Codes: AICPA Code of Professional Conduct, IESBA (IFAC) Code of Ethics for Professional Accountants, IESBA Code Special Topic: Non-Compliance with Laws and Regulations (NOCLAR) Case Study: Accountants' Professional Ethics and Wrongful Discharge Claims
12/10/2019	11 a.m. - 1 p.m.	Online	2 CPE / 2 Ethics	Add
Taking a Global View of Professional Ethics (Webinar) (WA291168)What is "Ethics"? Interaction between Law and Ethics Update on Professional Ethics Codes: AICPA Code of Professional Conduct, IESBA (IFAC) Code of Ethics for Professional Accountants, IESBA Code Special Topic: Non-Compliance with Laws and Regulations (NOCLAR) Case Study: Accountants' Professional Ethics and Wrongful Discharge Claims
1/14/2020	1:30 - 3:30 p.m.	Online	2 CPE / 2 Ethics	Add
Taking a Global View of Professional Ethics (Webinar) (WA291219)What is "Ethics"? Interaction between Law and Ethics Update on Professional Ethics Codes: AICPA Code of Professional Conduct, IESBA (IFAC) Code of Ethics for Professional Accountants, IESBA Code Special Topic: Non-Compliance with Laws and Regulations (NOCLAR) Case Study: Accountants' Professional Ethics and Wrongful Discharge Claims
2/5/2020	8 - 10 a.m.	Online	2 CPE / 2 Ethics	Add
To Verify or Let It Fly: What to Do About Questionable Tax Return Information (Webinar) (WA291729)Clear Reflection of Income: Really? The Verification Drill Tax Ethics and the Conceptual Framework The Tax Uncertainties Dance (Tax and Financial Reporting) *Cases and Controversies: Blanco v. United States and U.S. v. Fairchild
12/4/2019	1:30 - 3:30 p.m.	Online	2 CPE / 2 Ethics	Add
To Verify or Let It Fly: What to Do About Questionable Tax Return Information (Webinar) (WA291780)Clear Reflection of Income: Really? The Verification Drill Tax Ethics and the Conceptual Framework The Tax Uncertainties Dance (Tax and Financial Reporting) *Cases and Controversies: Blanco v. United States and U.S. v. Fairchild
12/27/2019	9:30 - 11:30 a.m.	Online	2 CPE / 2 Ethics	Add
To Verify or Let It Fly: What to Do About Questionable Tax Return Information (Webinar) (WA291831)Clear Reflection of Income: Really? The Verification Drill Tax Ethics and the Conceptual Framework The Tax Uncertainties Dance (Tax and Financial Reporting) *Cases and Controversies: Blanco v. United States and U.S. v. Fairchild
1/30/2020	9:30 - 11:30 a.m.	Online	2 CPE / 2 Ethics	Add
Fundamentals of 1031 Exchanges (Webinar) (WC103102)* Statutory framework for 1031 exchanges* Business and investment property characterization* Deferred exchange rules and techniques* Exchange mathematics: boot, gain and basis* Reporting for failed exchanges (over two tax periods)* Improvement, reverse and non-safe harbor exchanges* Partnership and TIC issues: IRC Sec. 761
12/9/2019	8:30 a.m. - 4 p.m.	Online	8 CPE	Add
Fundamentals of 1031 Exchanges (Webinar) (WC103103)* Statutory framework for 1031 exchanges* Business and investment property characterization* Deferred exchange rules and techniques* Exchange mathematics: boot, gain and basis* Reporting for failed exchanges (over two tax periods)* Improvement, reverse and non-safe harbor exchanges* Partnership and TIC issues: IRC Sec. 761
12/9/2019	10:30 a.m. - 6 p.m.	Online	8 CPE	Add
Fundamentals of 1031 Exchanges (Webinar) (WC103104)* Statutory framework for 1031 exchanges* Business and investment property characterization* Deferred exchange rules and techniques* Exchange mathematics: boot, gain and basis* Reporting for failed exchanges (over two tax periods)* Improvement, reverse and non-safe harbor exchanges* Partnership and TIC issues: IRC Sec. 761
1/21/2020	8:30 a.m. - 4 p.m.	Online	8 CPE	Add
Fundamentals of 1031 Exchanges (Webinar) (WC103105)* Statutory framework for 1031 exchanges* Business and investment property characterization* Deferred exchange rules and techniques* Exchange mathematics: boot, gain and basis* Reporting for failed exchanges (over two tax periods)* Improvement, reverse and non-safe harbor exchanges* Partnership and TIC issues: IRC Sec. 761
1/21/2020	10:30 a.m. - 6 p.m.	Online	8 CPE	Add
Form 1041 Workshop (Webinar) (WC104104)* Impact of fiduciary taxation law, tax rates and the Medicare surtax* The tax cost of accumulating taxable income in a estate or non-grantor trust* Fiduciary accounting issues that impact distributions from entities or trustee's power to adjust* Distribution deduction and planning strategies* Death of grantor or first spouse, and related reporting and planning issues* California Form 541 issues and updates
1/27/2020	8:30 a.m. - 4 p.m.	Online	8 CPE	Add
Form 1041 Workshop (Webinar) (WC104105)* Impact of fiduciary taxation law, tax rates and the Medicare surtax* The tax cost of accumulating taxable income in a estate or non-grantor trust* Fiduciary accounting issues that impact distributions from entities or trustee's power to adjust* Distribution deduction and planning strategies* Death of grantor or first spouse, and related reporting and planning issues* California Form 541 issues and updates
1/27/2020	10:30 a.m. - 6 p.m.	Online	8 CPE	Add
Going Concern Update: Evaluating Management Plans and Disclosures (Webinar) (WA250193)Going Concern and the CPA's Responsibilities Going Concern Assessment: Factors to Consider Liquidation Basis of Accounting Case Discussion: Jo Ann Howard & Assocs., P.C. v. Cassity
12/10/2019	9 - 10:45 a.m.	Online	2 CPE	Add
Going Concern Update: Evaluating Management Plans and Disclosures (Webinar) (WA250194)Going Concern and the CPA's Responsibilities Going Concern Assessment: Factors to Consider Liquidation Basis of Accounting Case Discussion: Jo Ann Howard & Assocs., P.C. v. Cassity
1/22/2020	9 - 10:45 a.m.	Online	2 CPE	Add
Going Concern Update: Evaluating Management Plans and Disclosures (Webinar) (WA250195)Going Concern and the CPA's Responsibilities Going Concern Assessment: Factors to Consider Liquidation Basis of Accounting Case Discussion: Jo Ann Howard & Assocs., P.C. v. Cassity
2/3/2020	1 - 2:45 p.m.	Online	2 CPE	Add
Analytics and Big Data for Accountants (Webinar) (WA239389)Evidence-based techniques for finding or generating data, selecting key performance indicators, isolating program effects Relating data to return on investment, financial values, and executive decision making Data sources including surveys, interviews, customer satisfaction, engagement, and operational data Visualizing and presenting complex results
11/13/2019	7:30 a.m. - 3:30 p.m.	Online	8 CPE	Add
New Analytical Procedures for Reviews and Audits (Webinar) (WCAAPR01)Using knowledge of the client and changes to develop expectations, Knowing when to stop investigating fluctuations, * Selecting the most effective and efficient Aps * Documenting APs
11/12/2019	11 a.m. - 1 p.m.	Online	2 CPE	Add
New Analytical Procedures for Reviews and Audits (Webinar) (WCAAPR02)Using knowledge of the client and changes to develop expectations, Knowing when to stop investigating fluctuations, * Selecting the most effective and efficient Aps * Documenting APs
1/28/2020	11 a.m. - 1 p.m.	Online	2 CPE	Add
New Analytical Procedures Workshop (Webinar) (WCAAPW01)* Types of analytical procedures and which work best for specific purposes: - Period to period comparisons, - Scanning, - Analysis of relationships among accounts, - Comparison to industry standards, - Comparison of financial to non-financial data, - Comparison to anticipated results, - Ratios, * Developing expectations, * Factors to be considered in using APs as a substantive test, * Disaggregated and nonfinancial analytical procedures, * Evaluation of differences, * Documentation issues
11/13/2019	10 a.m. - 2 p.m.	Online	4 CPE	Add
New Analytical Procedures Workshop (Webinar) (WCAAPW02)* Types of analytical procedures and which work best for specific purposes: - Period to period comparisons, - Scanning, - Analysis of relationships among accounts, - Comparison to industry standards, - Comparison of financial to non-financial data, - Comparison to anticipated results, - Ratios, * Developing expectations, * Factors to be considered in using APs as a substantive test, * Disaggregated and nonfinancial analytical procedures, * Evaluation of differences, * Documentation issues
12/3/2019	10 a.m. - 2 p.m.	Online	4 CPE	Add
New Analytical Procedures Workshop (Webinar) (WCAAPW03)* Types of analytical procedures and which work best for specific purposes: - Period to period comparisons, - Scanning, - Analysis of relationships among accounts, - Comparison to industry standards, - Comparison of financial to non-financial data, - Comparison to anticipated results, - Ratios, * Developing expectations, * Factors to be considered in using APs as a substantive test, * Disaggregated and nonfinancial analytical procedures, * Evaluation of differences, * Documentation issues
1/15/2020	10 a.m. - 2 p.m.	Online	4 CPE	Add
New Assisting the Survivors: CPA's Role in the Decedent's Estate (Webinar) (WCAASD01)The key players in a decedent's estate, Steps and issues in the probate of the estate * Administrative trusts (the post-death revocable living trust) * Testamentary trusts (definition, funding issues, etc.) * Estate accounting--your state's Uniform Principal and Income Act * Estate tax returns (federal and state) * Income taxation of a decedents' estate * Identifying estate income tax deductions still allowed and no longer allowed after the Tax Cuts and Jobs Act * State complications of estates--jurisdiction and taxation * Assisting the survivors
11/19/2019	8 a.m. - 3:30 p.m.	Online	8 CPE	Add
New Assisting the Survivors: CPA's Role in the Decedent's Estate (Webinar) (WCAASD02)The key players in a decedent's estate, Steps and issues in the probate of the estate * Administrative trusts (the post-death revocable living trust) * Testamentary trusts (definition, funding issues, etc.) * Estate accounting--your state's Uniform Principal and Income Act * Estate tax returns (federal and state) * Income taxation of a decedents' estate * Identifying estate income tax deductions still allowed and no longer allowed after the Tax Cuts and Jobs Act * State complications of estates--jurisdiction and taxation * Assisting the survivors
11/19/2019	10 a.m. - 5:30 p.m.	Online	8 CPE	Add
New Assisting the Survivors: CPA's Role in the Decedent's Estate (Webinar) (WCAASD03)The key players in a decedent's estate, Steps and issues in the probate of the estate * Administrative trusts (the post-death revocable living trust) * Testamentary trusts (definition, funding issues, etc.) * Estate accounting--your state's Uniform Principal and Income Act * Estate tax returns (federal and state) * Income taxation of a decedents' estate * Identifying estate income tax deductions still allowed and no longer allowed after the Tax Cuts and Jobs Act * State complications of estates--jurisdiction and taxation * Assisting the survivors
12/30/2019	8 a.m. - 3:30 p.m.	Online	8 CPE	Add
New Assisting the Survivors: CPA's Role in the Decedent's Estate (Webinar) (WCAASD04)The key players in a decedent's estate, Steps and issues in the probate of the estate * Administrative trusts (the post-death revocable living trust) * Testamentary trusts (definition, funding issues, etc.) * Estate accounting--your state's Uniform Principal and Income Act * Estate tax returns (federal and state) * Income taxation of a decedents' estate * Identifying estate income tax deductions still allowed and no longer allowed after the Tax Cuts and Jobs Act * State complications of estates--jurisdiction and taxation * Assisting the survivors
12/30/2019	10 a.m. - 5:30 p.m.	Online	8 CPE	Add
New Assisting the Survivors: CPA's Role in the Decedent's Estate (Webinar) (WCAASD05)The key players in a decedent's estate, Steps and issues in the probate of the estate * Administrative trusts (the post-death revocable living trust) * Testamentary trusts (definition, funding issues, etc.) * Estate accounting--your state's Uniform Principal and Income Act * Estate tax returns (federal and state) * Income taxation of a decedents' estate * Identifying estate income tax deductions still allowed and no longer allowed after the Tax Cuts and Jobs Act * State complications of estates--jurisdiction and taxation * Assisting the survivors
1/27/2020	8 a.m. - 3:30 p.m.	Online	8 CPE	Add
New Assisting the Survivors: CPA's Role in the Decedent's Estate (Webinar) (WCAASD06)The key players in a decedent's estate, Steps and issues in the probate of the estate * Administrative trusts (the post-death revocable living trust) * Testamentary trusts (definition, funding issues, etc.) * Estate accounting--your state's Uniform Principal and Income Act * Estate tax returns (federal and state) * Income taxation of a decedents' estate * Identifying estate income tax deductions still allowed and no longer allowed after the Tax Cuts and Jobs Act * State complications of estates--jurisdiction and taxation * Assisting the survivors
1/27/2020	10 a.m. - 5:30 p.m.	Online	8 CPE	Add
New Church and Minister Taxation (Webinar) (WCACMT03)Tax-exempt status for churches, Payroll taxes and reporting requirements * Charitable contributions * Unrelated business income * Fringe benefits and employee expenses * Who the IRS considers a minister * Parsonages and housing allowances * Minister expenses * Social security for ministers
12/16/2019	8 a.m. - 3:30 p.m.	Online	8 CPE	Add
New Church and Minister Taxation (Webinar) (WCACMT04)Tax-exempt status for churches, Payroll taxes and reporting requirements * Charitable contributions * Unrelated business income * Fringe benefits and employee expenses * Who the IRS considers a minister * Parsonages and housing allowances * Minister expenses * Social security for ministers
12/16/2019	10 a.m. - 5:30 p.m.	Online	8 CPE	Add
New Church and Minister Taxation (Webinar) (WCACMT05)Tax-exempt status for churches, Payroll taxes and reporting requirements * Charitable contributions * Unrelated business income * Fringe benefits and employee expenses * Who the IRS considers a minister * Parsonages and housing allowances * Minister expenses * Social security for ministers
1/22/2020	8 a.m. - 3:30 p.m.	Online	8 CPE	Add
New Church and Minister Taxation (Webinar) (WCACMT06)Tax-exempt status for churches, Payroll taxes and reporting requirements * Charitable contributions * Unrelated business income * Fringe benefits and employee expenses * Who the IRS considers a minister * Parsonages and housing allowances * Minister expenses * Social security for ministers
1/22/2020	10 a.m. - 5:30 p.m.	Online	8 CPE	Add
New CPA Firm Ethics: Practice Workshop (Webinar) (WCACPC02)* AICPA code of Professional conduct
11/26/2019	8:30 a.m. - 12 p.m.	Online	4 CPE / 4 Ethics	Add
New CPA Firm Ethics: Practice Workshop (Webinar) (WCACPC03)* AICPA code of Professional conduct
11/26/2019	10:30 a.m. - 2 p.m.	Online	4 CPE / 4 Ethics	Add
New CPA Firm Ethics: Practice Workshop (Webinar) (WCACPC04)* AICPA code of Professional conduct
1/8/2020	10:30 a.m. - 2 p.m.	Online	4 CPE / 4 Ethics	Add
SSARS Codification: Preparation, Compilation and Review of Financial InFormation (Webinar) (WCACRS04)* SSARS Codification requirements* SSARS engagements including preparation of financial statements, compilation of financial statements or proforma financial information, review of financial statements
11/21/2019	8:30 a.m. - 4 p.m.	Online	8 CPE	Add
SSARS Codification: Preparation, Compilation and Review of Financial InFormation (Webinar) (WCACRS05)* SSARS Codification requirements* SSARS engagements including preparation of financial statements, compilation of financial statements or proforma financial information, review of financial statements
11/21/2019	10:30 a.m. - 6 p.m.	Online	8 CPE	Add
SSARS Codification: Preparation, Compilation and Review of Financial InFormation (Webinar) (WCACRS06)* SSARS Codification requirements* SSARS engagements including preparation of financial statements, compilation of financial statements or proforma financial information, review of financial statements
1/17/2020	8:30 a.m. - 4 p.m.	Online	8 CPE	Add
SSARS Codification: Preparation, Compilation and Review of Financial InFormation (Webinar) (WCACRS07)* SSARS Codification requirements* SSARS engagements including preparation of financial statements, compilation of financial statements or proforma financial information, review of financial statements
1/17/2020	10:30 a.m. - 6 p.m.	Online	8 CPE	Add
New Disclosure: The Key to Financial Statements (Webinar) (WCADKF03)Special emphasis is given to common disclosure deficiencies noted in practice, Recent changes in revenue, leases, subsequent events, going concern, loss contingencies, financial instruments, and fair value, * Risks and uncertainties and accounting policies, * Liabilities--how debt violations impact classification, * Uncertain tax positions, * Accounting changes, error corrections, and other categories in the income statement, * Cash flow statements
1/8/2020	8 a.m. - 3:30 p.m.	Online	8 CPE	Add
New Disclosure: The Key to Financial Statements (Webinar) (WCADKF04)Special emphasis is given to common disclosure deficiencies noted in practice, Recent changes in revenue, leases, subsequent events, going concern, loss contingencies, financial instruments, and fair value, * Risks and uncertainties and accounting policies, * Liabilities--how debt violations impact classification, * Uncertain tax positions, * Accounting changes, error corrections, and other categories in the income statement, * Cash flow statements
1/8/2020	10 a.m. - 5:30 p.m.	Online	8 CPE	Add
New Estate Planning for the 99%: Portability and More (Webinar) (WCAEPP02)How "old-style" estate plans actually increase the heirs taxes under the current law The uses and limitations of the portability election Locking in the higher exclusion amount created by the Tax Cuts and Jobs Act with a portability election. Using a QTIP election to combine portability with a trust to hold the decedent's assets
12/10/2019	10 a.m. - 2 p.m.	Online	4 CPE	Add
New New Businesses: Advising Clients on Related Tax Issues (Webinar) (WCANBA02)The types of business entities that the Internal Revenue Code knows about The special case of the limited liability company (LLC) and applying the check-the-box regulations** Advantages and disadvantages of the various entity typesTax free incorporation under IRC Section 351 and what can turn the formation into a taxable eventTax free formation of a partnership under Section 721 and the special related problems found in Section 704(c) with regard to any unrecognized gain/loss*Business types qualified for Section 1202 treatment as a C Corporation and the benefits conferred on such entities
1/17/2020	10 a.m. - 2 p.m.	Online	4 CPE	Add
New Oil and Gas Taxation: Advanced Issues (Webinar) (WCAOGA05)Separate property elections, Geological & Geophysical CostsIntangible Drilling Cost and utilizing the appropriate electionsAbandonment lossesCalculating maximum depletion and depreciation deductionsStructuring deals, * Qualified business income deduction under Section 199A, and how it will differ from prior benefits under Section 199*Updating participants on federal tax law changes, cases, rulings and procedures
2/5/2020	8 a.m. - 3:30 p.m.	Online	8 CPE	Add
New Oil and Gas Taxation: Advanced Issues (Webinar) (WCAOGA06)Separate property elections, Geological & Geophysical CostsIntangible Drilling Cost and utilizing the appropriate electionsAbandonment lossesCalculating maximum depletion and depreciation deductionsStructuring deals, * Qualified business income deduction under Section 199A, and how it will differ from prior benefits under Section 199*Updating participants on federal tax law changes, cases, rulings and procedures
2/5/2020	10 a.m. - 5:30 p.m.	Online	8 CPE	Add
New Oil and Gas Taxation: Nuts & Bolts (Webinar) (WCAOGN11)Basic concepts including economic interest, property, and "pool of capital doctrine" Cost recovery including cost identification and accumulation, depletion, depreciation, and amortization** Conveyances of oil and gas properties including sales, subleases, and tax free sharing arrangementsReporting income and deductions for working interestIncome tax reporting of royalty incomeIncome tax treatment of lease bonuses, delay rentals and surface damagesThe qualified business income deduction as it applies to oil and gas properties
1/23/2020	8 a.m. - 3:30 p.m.	Online	8 CPE	Add
New Oil and Gas Taxation: Nuts & Bolts (Webinar) (WCAOGN12)Basic concepts including economic interest, property, and "pool of capital doctrine" Cost recovery including cost identification and accumulation, depletion, depreciation, and amortization** Conveyances of oil and gas properties including sales, subleases, and tax free sharing arrangementsReporting income and deductions for working interestIncome tax reporting of royalty incomeIncome tax treatment of lease bonuses, delay rentals and surface damagesThe qualified business income deduction as it applies to oil and gas properties
1/23/2020	10 a.m. - 5:30 p.m.	Online	8 CPE	Add
New Advanced Planning With Trusts (Webinar) (WCAPWT02)Trust obstacles and pitfalls Revoking irrevocable trusts* Trust protectors* Estate planning through trusts* Special needs and Medi-Cal/Medicare planning* Tax planning with trusts* DINGs, NINGs, IDGTs* Asset protection through domestic and foreign trusts
11/12/2019	12 - 2 p.m.	Online	2 CPE	Add
New Advanced Planning With Trusts (Webinar) (WCAPWT03)Trust obstacles and pitfalls Revoking irrevocable trusts* Trust protectors* Estate planning through trusts* Special needs and Medi-Cal/Medicare planning* Tax planning with trusts* DINGs, NINGs, IDGTs* Asset protection through domestic and foreign trusts
1/16/2020	12 - 2 p.m.	Online	2 CPE	Add
New Risk-Based Audit Standards: Effective Utilization (Webinar) (WCARBA03)Definition of artificial intelligence, What AI means for business, * Applications of AI already in client firms, * Accounting implications of AI, * Market examples and updates, * Risk assessment process and procedures, * Audit planning and strategy, * Testing strategies, * Differentiate and discuss the different kinds of AI currently in the marketplace, * Identify how AI tools are already influencing and changing the audit and accounting profession, * Be able to evaluate where to begin implementing AI in the audit and attest process, * Discuss and articulate what firms are currently doing to implement AI within their organizations, * Internal control testing, * Risk assessment audit standards, * Sampling applications, * Sufficiency of evidence, * Documentation and best practices, * Linked and tailored audit procedures, * SAS No.132 on the Auditor's Consideration of an Entity's Ability to Remain a Going Concern
11/15/2019	8 a.m. - 3:30 p.m.	Online	8 CPE	Add
New Risk-Based Audit Standards: Effective Utilization (Webinar) (WCARBA04)Definition of artificial intelligence, What AI means for business, * Applications of AI already in client firms, * Accounting implications of AI, * Market examples and updates, * Risk assessment process and procedures, * Audit planning and strategy, * Testing strategies, * Differentiate and discuss the different kinds of AI currently in the marketplace, * Identify how AI tools are already influencing and changing the audit and accounting profession, * Be able to evaluate where to begin implementing AI in the audit and attest process, * Discuss and articulate what firms are currently doing to implement AI within their organizations, * Internal control testing, * Risk assessment audit standards, * Sampling applications, * Sufficiency of evidence, * Documentation and best practices, * Linked and tailored audit procedures, * SAS No.132 on the Auditor's Consideration of an Entity's Ability to Remain a Going Concern
11/15/2019	10 a.m. - 5:30 p.m.	Online	8 CPE	Add
FASB and AICPA Update: Practical Guidance (Webinar) (WCARU03)This program focuses on all things the accounting professional should be aware of including: Accounting standard updatesFASB projectsPrivate company issuesAudit service issuesARSC initiatives, preparation, compilation and review updates and initiativesAICPA activities and profession update
12/19/2019	8:30 a.m. - 4 p.m.	Online	8 CPE	Add
FASB and AICPA Update: Practical Guidance (Webinar) (WCARU04)This program focuses on all things the accounting professional should be aware of including: Accounting standard updatesFASB projectsPrivate company issuesAudit service issuesARSC initiatives, preparation, compilation and review updates and initiativesAICPA activities and profession update
12/19/2019	10:30 a.m. - 6 p.m.	Online	8 CPE	Add
New An Overview of the SEC's Financial Reporting and Disclosure Requirements (Webinar) (WCASEC03)Overview of the SEC laws that govern the securities industry, 10-Q, 10-K and 8-K filings, * Staff Accounting Bulletins (SABs), * SEC disclosure requirements, * Comment letters, * Selected topics from the SEC's Financial Reporting Manual
1/17/2020	8 a.m. - 3:30 p.m.	Online	8 CPE	Add
New An Overview of the SEC's Financial Reporting and Disclosure Requirements (Webinar) (WCASEC04)Overview of the SEC laws that govern the securities industry, 10-Q, 10-K and 8-K filings, * Staff Accounting Bulletins (SABs), * SEC disclosure requirements, * Comment letters, * Selected topics from the SEC's Financial Reporting Manual
1/17/2020	10 a.m. - 5:30 p.m.	Online	8 CPE	Add
New Identifying the Need for and Testing Service Organization Control Reports (Webinar) (WCASOC02)*Participants will walk through a SOC report from start to finish to illustrate the process management or the financial statement auditor would use to understand and test it.
1/15/2020	11 a.m. - 1 p.m.	Online	2 CPE	Add
Audit Standards Update: Clarifying Risk Assessment (Webinar) (WCASRI03)* Assessing the risk of material misstatement.* Mandatory risk assessment procedures.* Evaluating internal controls.* Responding to risk assessment with appropriate audit procedures.* Complying with revised and expanded documentation requirements.
1/16/2020	8:30 a.m. - 4 p.m.	Online	8 CPE	Add
Audit Standards Update: Clarifying Risk Assessment (Webinar) (WCASRI04)* Assessing the risk of material misstatement.* Mandatory risk assessment procedures.* Evaluating internal controls.* Responding to risk assessment with appropriate audit procedures.* Complying with revised and expanded documentation requirements.
1/16/2020	10:30 a.m. - 6 p.m.	Online	8 CPE	Add
New Asset Protection (Webinar) (WCASSE03)* Planning aspects* Legal theories* Protecting assets* Planning before and after lawsuits* Using business entities, including domestic and foreign corporations, LLCs and LPs* Planning for married couples and community property* Picking correct entities and jurisdictions* Domestic and foreign asset protection trusts
1/28/2020	12 - 2 p.m.	Online	2 CPE	Add
New Advanced topics In Business Valuation (Webinar) (WCATIB02)* Cost of capital estimation.* Determining an appropriate discount for lack of marketability on a minority interest.* Modeling various methods under the income approach.* Proper application of the merger and acquisition method.* Tax-affecting non-controlling interests in S Corporations.
12/9/2019	10:30 a.m. - 6 p.m.	Online	8 CPE	Add
Avoiding Tax Malpractice (Webinar) (WCAVTM01)* Technical definitions of tax malpractice.* Risk management techniques: engagement letters, quality control procedures and maintaining professional competence.* Aggressive tax strategies.* War stories dealing with tax-related claims against CPAs.* Insurance carrier experiences.* Substantive tax areas: tax-deferred exchanges, built-in gains, alternative minimum tax and overlooked tax elections.
12/6/2019	8:30 a.m. - 4 p.m.	Online	8 CPE	Add
Avoiding Tax Malpractice (Webinar) (WCAVTM02)* Technical definitions of tax malpractice.* Risk management techniques: engagement letters, quality control procedures and maintaining professional competence.* Aggressive tax strategies.* War stories dealing with tax-related claims against CPAs.* Insurance carrier experiences.* Substantive tax areas: tax-deferred exchanges, built-in gains, alternative minimum tax and overlooked tax elections.
12/6/2019	10:30 a.m. - 6 p.m.	Online	8 CPE	Add
Buying and Selling Corporate Businesses: Asset Sales (Webinar) (WCBSCA02)* Stock sale vs. asset sale: tax and non-tax differences.* Compensating the selling shareholders for services performed.* Covenants not to compete.* Personal goodwill.* Contingent consideration.* Built-in gain planning.* Installment sales.* Allocation of purchase price among the assets.* Planning when target has net operating losses or tax credits.
12/11/2019	2:30 - 6 p.m.	Online	4 CPE	Add
Buying and Selling Corporate Businesses: Asset Sales (Webinar) (WCBSCA03)* Stock sale vs. asset sale: tax and non-tax differences.* Compensating the selling shareholders for services performed.* Covenants not to compete.* Personal goodwill.* Contingent consideration.* Built-in gain planning.* Installment sales.* Allocation of purchase price among the assets.* Planning when target has net operating losses or tax credits.
1/29/2020	2:30 - 6 p.m.	Online	4 CPE	Add
Buying and Selling S Corporations: Tax Planning Opportunities (Webinar) (WCBSCP02)Making the S election. Qualified business income deduction (IRC 199A) Built-in gain tax, including planning ideas. Net excess passive income tax and planning. Liquidation of S Corps, including special rules related to installment obligations. Suspended loss rules, including tax planning opportunities. Sect. 338(h)(10) and Sect. 336(e) elections. Qualified subchapter S subsidiary election. Special rules for net operating losses and tax credit carryforwards. ESOPs. Consequences of and tax planning for termination of S Corp elections. Redemption of S Corp stock, including planning opportunities. *Basics of acquisitive reorganizations as applied to S Corps.
12/18/2019	8:30 a.m. - 4 p.m.	Online	8 CPE	Add
Buying and Selling S Corporations: Tax Planning Opportunities (Webinar) (WCBSCP03)Making the S election. Qualified business income deduction (IRC 199A) Built-in gain tax, including planning ideas. Net excess passive income tax and planning. Liquidation of S Corps, including special rules related to installment obligations. Suspended loss rules, including tax planning opportunities. Sect. 338(h)(10) and Sect. 336(e) elections. Qualified subchapter S subsidiary election. Special rules for net operating losses and tax credit carryforwards. ESOPs. Consequences of and tax planning for termination of S Corp elections. Redemption of S Corp stock, including planning opportunities. *Basics of acquisitive reorganizations as applied to S Corps.
12/18/2019	10:30 a.m. - 6 p.m.	Online	8 CPE	Add
Buying and Selling S Corporations: Tax Planning Opportunities (Webinar) (WCBSCP04)Making the S election. Qualified business income deduction (IRC 199A) Built-in gain tax, including planning ideas. Net excess passive income tax and planning. Liquidation of S Corps, including special rules related to installment obligations. Suspended loss rules, including tax planning opportunities. Sect. 338(h)(10) and Sect. 336(e) elections. Qualified subchapter S subsidiary election. Special rules for net operating losses and tax credit carryforwards. ESOPs. Consequences of and tax planning for termination of S Corp elections. Redemption of S Corp stock, including planning opportunities. *Basics of acquisitive reorganizations as applied to S Corps.
1/10/2020	8:30 a.m. - 4 p.m.	Online	8 CPE	Add
Buying and Selling Corporate Businesses: Stock Sales (Webinar) (WCBSCS02)n/a
12/11/2019	10:30 a.m. - 2 p.m.	Online	4 CPE	Add
Buying and Selling Corporate Businesses: Stock Sales (Webinar) (WCBSCS03)n/a
1/29/2020	10:30 a.m. - 2 p.m.	Online	4 CPE	Add
Accounting Analysis Basics (Webinar) (WCAADD04)* Accounting analysis and methodology.* Factors influencing the quality of accounting-based financial reports.* Impact of emerging business models on balance sheets.* Introduction to instructor's Open Balance Sheet.
2/7/2020	10:30 a.m. - 6 p.m.	Online	8 CPE	Add
Addressing Conflicts of Interest and Errors on Tax Returns (Webinar) (WCACIT01)* Overview of the rules pertaining to the discovery of an error in a return either when rendering future preparation services or during representation in an administrative proceeding.* Discussion of the duty to &'advise' clients with regard to potential taxpayer penalties associated with the discovery of an error or omission.* Discussion of the Circular 230 requirements when a conflict of interest exists in an client engagement.* Circular 230 and the IRS Office of Professional Responsibility oversight and disciplinary authority.
11/18/2019	10:30 a.m. - 12:30 p.m.	Online	2 CPE	Add
Business Writing Series: 10 Principles of Effective Email (Webinar) (WCBWST03)* Email management* Email etiquette and tone* Business writing
2/6/2020	1 - 3 p.m.	Online	2 CPE	Add
New Basis Calculations & Distributions for Pass-Through Entity Owners (Webinar) (WCBYUB03)* Emphasize any new legislation affecting owners of pass-through entities.* The four loss and deduction limitations on the owner's individual income tax return (i.e., basis, at-risk, passive and excess business loss limitations).* How cash or non-cash distributions affect the basis calculations and whether or not they are taxable to the owners.* Compare the tax treatment of the sale of a shareholder's stock in a S Corporation and a partner's interest in a partnership.* What constitutes debt basis for a S Corp shareholder under the final regulations.* Tax ramifications of repaying loans to S Corp shareholders and on open account debt.* How recourse and non-recourse debt affect a partner or member's basis calculations and amount at-risk.
11/12/2019	8:30 a.m. - 4 p.m.	Online	8 CPE	Add
New Basis Calculations & Distributions for Pass-Through Entity Owners (Webinar) (WCBYUB04)* Emphasize any new legislation affecting owners of pass-through entities.* The four loss and deduction limitations on the owner's individual income tax return (i.e., basis, at-risk, passive and excess business loss limitations).* How cash or non-cash distributions affect the basis calculations and whether or not they are taxable to the owners.* Compare the tax treatment of the sale of a shareholder's stock in a S Corporation and a partner's interest in a partnership.* What constitutes debt basis for a S Corp shareholder under the final regulations.* Tax ramifications of repaying loans to S Corp shareholders and on open account debt.* How recourse and non-recourse debt affect a partner or member's basis calculations and amount at-risk.
11/12/2019	10:30 a.m. - 6 p.m.	Online	8 CPE	Add
New Basis Calculations & Distributions for Pass-Through Entity Owners (Webinar) (WCBYUB05)* Emphasize any new legislation affecting owners of pass-through entities.* The four loss and deduction limitations on the owner's individual income tax return (i.e., basis, at-risk, passive and excess business loss limitations).* How cash or non-cash distributions affect the basis calculations and whether or not they are taxable to the owners.* Compare the tax treatment of the sale of a shareholder's stock in a S Corporation and a partner's interest in a partnership.* What constitutes debt basis for a S Corp shareholder under the final regulations.* Tax ramifications of repaying loans to S Corp shareholders and on open account debt.* How recourse and non-recourse debt affect a partner or member's basis calculations and amount at-risk.
12/17/2019	8:30 a.m. - 4 p.m.	Online	8 CPE	Add
New Basis Calculations & Distributions for Pass-Through Entity Owners (Webinar) (WCBYUB06)* Emphasize any new legislation affecting owners of pass-through entities.* The four loss and deduction limitations on the owner's individual income tax return (i.e., basis, at-risk, passive and excess business loss limitations).* How cash or non-cash distributions affect the basis calculations and whether or not they are taxable to the owners.* Compare the tax treatment of the sale of a shareholder's stock in a S Corporation and a partner's interest in a partnership.* What constitutes debt basis for a S Corp shareholder under the final regulations.* Tax ramifications of repaying loans to S Corp shareholders and on open account debt.* How recourse and non-recourse debt affect a partner or member's basis calculations and amount at-risk.
12/17/2019	10:30 a.m. - 6 p.m.	Online	8 CPE	Add
New Basis Calculations & Distributions for Pass-Through Entity Owners (Webinar) (WCBYUB07)* Emphasize any new legislation affecting owners of pass-through entities.* The four loss and deduction limitations on the owner's individual income tax return (i.e., basis, at-risk, passive and excess business loss limitations).* How cash or non-cash distributions affect the basis calculations and whether or not they are taxable to the owners.* Compare the tax treatment of the sale of a shareholder's stock in a S Corporation and a partner's interest in a partnership.* What constitutes debt basis for a S Corp shareholder under the final regulations.* Tax ramifications of repaying loans to S Corp shareholders and on open account debt.* How recourse and non-recourse debt affect a partner or member's basis calculations and amount at-risk.
12/27/2019	8:30 a.m. - 4 p.m.	Online	8 CPE	Add
New Basis Calculations & Distributions for Pass-Through Entity Owners (Webinar) (WCBYUB08)* Emphasize any new legislation affecting owners of pass-through entities.* The four loss and deduction limitations on the owner's individual income tax return (i.e., basis, at-risk, passive and excess business loss limitations).* How cash or non-cash distributions affect the basis calculations and whether or not they are taxable to the owners.* Compare the tax treatment of the sale of a shareholder's stock in a S Corporation and a partner's interest in a partnership.* What constitutes debt basis for a S Corp shareholder under the final regulations.* Tax ramifications of repaying loans to S Corp shareholders and on open account debt.* How recourse and non-recourse debt affect a partner or member's basis calculations and amount at-risk.
12/27/2019	10:30 a.m. - 6 p.m.	Online	8 CPE	Add
New Basis Calculations & Distributions for Pass-Through Entity Owners (Webinar) (WCBYUB09)* Emphasize any new legislation affecting owners of pass-through entities.* The four loss and deduction limitations on the owner's individual income tax return (i.e., basis, at-risk, passive and excess business loss limitations).* How cash or non-cash distributions affect the basis calculations and whether or not they are taxable to the owners.* Compare the tax treatment of the sale of a shareholder's stock in a S Corporation and a partner's interest in a partnership.* What constitutes debt basis for a S Corp shareholder under the final regulations.* Tax ramifications of repaying loans to S Corp shareholders and on open account debt.* How recourse and non-recourse debt affect a partner or member's basis calculations and amount at-risk.
1/15/2020	8:30 a.m. - 4 p.m.	Online	8 CPE	Add
New Basis Calculations & Distributions for Pass-Through Entity Owners (Webinar) (WCBYUB10)* Emphasize any new legislation affecting owners of pass-through entities.* The four loss and deduction limitations on the owner's individual income tax return (i.e., basis, at-risk, passive and excess business loss limitations).* How cash or non-cash distributions affect the basis calculations and whether or not they are taxable to the owners.* Compare the tax treatment of the sale of a shareholder's stock in a S Corporation and a partner's interest in a partnership.* What constitutes debt basis for a S Corp shareholder under the final regulations.* Tax ramifications of repaying loans to S Corp shareholders and on open account debt.* How recourse and non-recourse debt affect a partner or member's basis calculations and amount at-risk.
1/15/2020	10:30 a.m. - 6 p.m.	Online	8 CPE	Add
New Essentials of Employee Handbooks (Webinar) (WCBYUE02)*Core policies that should be included in employee handbooks.
11/15/2019	10:30 - 11:30 a.m.	Online	1 CPE	Add
New Navigating the Choppy Seas of Independent Contractor Designation (Webinar) (WCBYUI02)Tests used by governmental agencies in determining employment status.Penalties associated with misclassification.
12/12/2019	1:30 - 2:30 p.m.	Online	1 CPE	Add
Passive Activity Losses (PAL): Comprehensive (Webinar) (WCBYUP05)* How the PAL rules apply to rental real estate activities and investments in S Corporations and partnerships.* Definition of an activity and the activity grouping and disclosure rules.* Real estate professional exception to the PAL rules for investments in non-passive rentals.* Special $25,000 loss allowance for rental real estate with active participation.* Material participation safe harbor rules.* Events that trigger suspended PALs.* Limitations on tax credits generated by passive activities.* Special rules that re-characterize passive income to non-passive income.
12/30/2019	8:30 a.m. - 4 p.m.	Online	8 CPE	Add
Passive Activity Losses (PAL): Comprehensive (Webinar) (WCBYUP06)* How the PAL rules apply to rental real estate activities and investments in S Corporations and partnerships.* Definition of an activity and the activity grouping and disclosure rules.* Real estate professional exception to the PAL rules for investments in non-passive rentals.* Special $25,000 loss allowance for rental real estate with active participation.* Material participation safe harbor rules.* Events that trigger suspended PALs.* Limitations on tax credits generated by passive activities.* Special rules that re-characterize passive income to non-passive income.
12/30/2019	10:30 a.m. - 6 p.m.	Online	8 CPE	Add
Passive Activity Losses (PAL): Comprehensive (Webinar) (WCBYUP07)* How the PAL rules apply to rental real estate activities and investments in S Corporations and partnerships.* Definition of an activity and the activity grouping and disclosure rules.* Real estate professional exception to the PAL rules for investments in non-passive rentals.* Special $25,000 loss allowance for rental real estate with active participation.* Material participation safe harbor rules.* Events that trigger suspended PALs.* Limitations on tax credits generated by passive activities.* Special rules that re-characterize passive income to non-passive income.
1/16/2020	8:30 a.m. - 4 p.m.	Online	8 CPE	Add
Passive Activity Losses (PAL): Comprehensive (Webinar) (WCBYUP08)* How the PAL rules apply to rental real estate activities and investments in S Corporations and partnerships.* Definition of an activity and the activity grouping and disclosure rules.* Real estate professional exception to the PAL rules for investments in non-passive rentals.* Special $25,000 loss allowance for rental real estate with active participation.* Material participation safe harbor rules.* Events that trigger suspended PALs.* Limitations on tax credits generated by passive activities.* Special rules that re-characterize passive income to non-passive income.
1/16/2020	10:30 a.m. - 6 p.m.	Online	8 CPE	Add
IRAs: Tax Efficient Tools for Retirement (Webinar) (WCBYUR03)* Recent legislative developments with IRAs.* Contribution and deduction limits (including phase-outs) to traditional, Roth, SEP, Individual 401ks and SIMPLE IRAs.* Taxation of distributions from various IRAs.* Rollover rules to/from different retirement accounts.* Required minimum distribution (RMD) rules from IRAs.* Overview of factors relevant to Roth vs. traditional IRA decision* Overview of health savings account (HSA) eligibility rules, contribution limits and distribution rules.
11/22/2019	8:30 a.m. - 4 p.m.	Online	8 CPE	Add
IRAs: Tax Efficient Tools for Retirement (Webinar) (WCBYUR04)* Recent legislative developments with IRAs.* Contribution and deduction limits (including phase-outs) to traditional, Roth, SEP, Individual 401ks and SIMPLE IRAs.* Taxation of distributions from various IRAs.* Rollover rules to/from different retirement accounts.* Required minimum distribution (RMD) rules from IRAs.* Overview of factors relevant to Roth vs. traditional IRA decision* Overview of health savings account (HSA) eligibility rules, contribution limits and distribution rules.
11/22/2019	10:30 a.m. - 6 p.m.	Online	8 CPE	Add
IRAs: Tax Efficient Tools for Retirement (Webinar) (WCBYUR05)* Recent legislative developments with IRAs.* Contribution and deduction limits (including phase-outs) to traditional, Roth, SEP, Individual 401ks and SIMPLE IRAs.* Taxation of distributions from various IRAs.* Rollover rules to/from different retirement accounts.* Required minimum distribution (RMD) rules from IRAs.* Overview of factors relevant to Roth vs. traditional IRA decision* Overview of health savings account (HSA) eligibility rules, contribution limits and distribution rules.
12/16/2019	8:30 a.m. - 4 p.m.	Online	8 CPE	Add
IRAs: Tax Efficient Tools for Retirement (Webinar) (WCBYUR06)* Recent legislative developments with IRAs.* Contribution and deduction limits (including phase-outs) to traditional, Roth, SEP, Individual 401ks and SIMPLE IRAs.* Taxation of distributions from various IRAs.* Rollover rules to/from different retirement accounts.* Required minimum distribution (RMD) rules from IRAs.* Overview of factors relevant to Roth vs. traditional IRA decision* Overview of health savings account (HSA) eligibility rules, contribution limits and distribution rules.
12/16/2019	10:30 a.m. - 6 p.m.	Online	8 CPE	Add
IRAs: Tax Efficient Tools for Retirement (Webinar) (WCBYUR07)* Recent legislative developments with IRAs.* Contribution and deduction limits (including phase-outs) to traditional, Roth, SEP, Individual 401ks and SIMPLE IRAs.* Taxation of distributions from various IRAs.* Rollover rules to/from different retirement accounts.* Required minimum distribution (RMD) rules from IRAs.* Overview of factors relevant to Roth vs. traditional IRA decision* Overview of health savings account (HSA) eligibility rules, contribution limits and distribution rules.
12/27/2019	8:30 a.m. - 4 p.m.	Online	8 CPE	Add
IRAs: Tax Efficient Tools for Retirement (Webinar) (WCBYUR08)* Recent legislative developments with IRAs.* Contribution and deduction limits (including phase-outs) to traditional, Roth, SEP, Individual 401ks and SIMPLE IRAs.* Taxation of distributions from various IRAs.* Rollover rules to/from different retirement accounts.* Required minimum distribution (RMD) rules from IRAs.* Overview of factors relevant to Roth vs. traditional IRA decision* Overview of health savings account (HSA) eligibility rules, contribution limits and distribution rules.
12/27/2019	10:30 a.m. - 6 p.m.	Online	8 CPE	Add
IRAs: Tax Efficient Tools for Retirement (Webinar) (WCBYUR09)* Recent legislative developments with IRAs.* Contribution and deduction limits (including phase-outs) to traditional, Roth, SEP, Individual 401ks and SIMPLE IRAs.* Taxation of distributions from various IRAs.* Rollover rules to/from different retirement accounts.* Required minimum distribution (RMD) rules from IRAs.* Overview of factors relevant to Roth vs. traditional IRA decision* Overview of health savings account (HSA) eligibility rules, contribution limits and distribution rules.
1/24/2020	8:30 a.m. - 4 p.m.	Online	8 CPE	Add
IRAs: Tax Efficient Tools for Retirement (Webinar) (WCBYUR10)* Recent legislative developments with IRAs.* Contribution and deduction limits (including phase-outs) to traditional, Roth, SEP, Individual 401ks and SIMPLE IRAs.* Taxation of distributions from various IRAs.* Rollover rules to/from different retirement accounts.* Required minimum distribution (RMD) rules from IRAs.* Overview of factors relevant to Roth vs. traditional IRA decision* Overview of health savings account (HSA) eligibility rules, contribution limits and distribution rules.
1/24/2020	10:30 a.m. - 6 p.m.	Online	8 CPE	Add
New Preventing and Responding to Sexual Harassment Claims in the #Metoo and #TimesUp Era (Webinar) (WCBYUU02)How to craft Unlawful Harassment PoliciesHow to conduct Unlawful Harassment Investigations
2/6/2020	1:30 - 2:30 p.m.	Online	1 CPE	Add
Buying and Selling Corporate Businesses: Using Installment Obligations (Webinar) (WCCBUI03)* Discussion of the law relevant to deferring gain using the installment method (IRC 453)* Description and analysis of the installment sale of the stock of both an S Corporation and a C corporation* The use of an installment obligation related to the sale of the assets of both an S Corporation and a C corporation including consideration of when to liquidate the corporation* Evaluation of the tax consequences of a note with a contingent amount* Tax planning opportunities and strategies
11/12/2019	12:30 - 1:30 p.m.	Online	1 CPE	Add
Corporate Income Tax Return Fundamentals (Webinar) (WCCITR02)* Corporate structure entity choice comparisons* Form 1120 and Schedule M-1 or M-3* Items for book-tax differences* Tax accounting methods* Uniform capitalization rules, overview* Minor discussion on depreciation: capitalization, gain, loss and recapture* Carrybacks, carryforwards and credit* AMT and ACE adjustments* Case Study and presentation in return
12/16/2019	8:30 a.m. - 4 p.m.	Online	8 CPE	Add
Corporate Income Tax Return Fundamentals (Webinar) (WCCITR03)* Corporate structure entity choice comparisons* Form 1120 and Schedule M-1 or M-3* Items for book-tax differences* Tax accounting methods* Uniform capitalization rules, overview* Minor discussion on depreciation: capitalization, gain, loss and recapture* Carrybacks, carryforwards and credit* AMT and ACE adjustments* Case Study and presentation in return
12/16/2019	10:30 a.m. - 6 p.m.	Online	8 CPE	Add
Corporate Income Tax Return Fundamentals (Webinar) (WCCITR04)* Corporate structure entity choice comparisons* Form 1120 and Schedule M-1 or M-3* Items for book-tax differences* Tax accounting methods* Uniform capitalization rules, overview* Minor discussion on depreciation: capitalization, gain, loss and recapture* Carrybacks, carryforwards and credit* AMT and ACE adjustments* Case Study and presentation in return
1/21/2020	8:30 a.m. - 4 p.m.	Online	8 CPE	Add
Corporate Income Tax Return Fundamentals (Webinar) (WCCITR05)* Corporate structure entity choice comparisons* Form 1120 and Schedule M-1 or M-3* Items for book-tax differences* Tax accounting methods* Uniform capitalization rules, overview* Minor discussion on depreciation: capitalization, gain, loss and recapture* Carrybacks, carryforwards and credit* AMT and ACE adjustments* Case Study and presentation in return
1/21/2020	10:30 a.m. - 6 p.m.	Online	8 CPE	Add
Tax Collection Defense (Webinar) (WCCLOF01)* Assessment and attachment rules-tax assessment procedures and attachment of the assessment lien to property, including community property.* Tax liens-perfection and priority rules in general and for specific assets and relief from liens.* Tax levies and seizures-taxpayer rights and defenses; third party rights.* Dealing with the collection officers and representatives.* Collection appeals-collection due process (CDP) and other collection appeals.* Collection resolutions-offers in compromise; installment agreements; bankruptcy.* Judicial actions: collection due process (CDP); injunctions; and IRS suits.
12/16/2019	8:30 a.m. - 4 p.m.	Online	8 CPE	Add
Tax Collection Defense (Webinar) (WCCLOF02)* Assessment and attachment rules-tax assessment procedures and attachment of the assessment lien to property, including community property.* Tax liens-perfection and priority rules in general and for specific assets and relief from liens.* Tax levies and seizures-taxpayer rights and defenses; third party rights.* Dealing with the collection officers and representatives.* Collection appeals-collection due process (CDP) and other collection appeals.* Collection resolutions-offers in compromise; installment agreements; bankruptcy.* Judicial actions: collection due process (CDP); injunctions; and IRS suits.
12/16/2019	10:30 a.m. - 6 p.m.	Online	8 CPE	Add
New Preparation, Compilations and Reviews: A Practical Workshop (Webinar) (WCCOMP01)*Preparation, Compilations and Reviews
12/4/2019	8:30 a.m. - 4 p.m.	Online	8 CPE	Add
New Preparation, Compilations and Reviews: A Practical Workshop (Webinar) (WCCOMP02)*Preparation, Compilations and Reviews
12/4/2019	10:30 a.m. - 6 p.m.	Online	8 CPE	Add
Financial Accounting Standards: Acquisitions, Asset Impairment & Restructuring (Webinar) (WCCRAA02)Acquisitions Long-lived asset impairment Goodwill impairment Intangible impairment *Restructuring costs
11/12/2019	3 - 4:55 p.m.	Online	2 CPE	Add
New Coaching Competencies: Be Better Connected to Your Clients and Teams (Webinar) (WCCRCC03)* Leadership* Practice Management* Business Development
2/3/2020	12 - 2 p.m.	Online	2 CPE	Add
Financial Accounting Standards: GAAP, the Codification Overview, Professional Judgment (Webinar) (WCCRCO02)* Current FASB Agenda* GAAP Hierarchy* Codification* Overview Professional Judgment Framework
11/12/2019	10:30 a.m. - 12:20 p.m.	Online	2 CPE	Add
Financial Accounting Standards: Financial Instruments & Fair Value (Webinar) (WCCRFI02)* Investments* Consolidation* Derivatives* Fair Value
11/13/2019	3:40 - 5:10 p.m.	Online	2 CPE	Add
Financial Accounting Standards: Financial Statement Presentation (Webinar) (WCCRFS02)* Not for profit financial presentation* OCI* Inventory* Cash flows & restricted cash* Debt issuance costs
11/12/2019	12:30 - 2:20 p.m.	Online	2 CPE	Add
Financial Accounting Standards: Leasing Now & Future (Webinar) (WCCRLA02)* Current lease accounting under ASC 840* Future lease accounting model under ASC 842
11/13/2019	12:30 - 1:45 p.m.	Online	1 CPE	Add
Financial Accounting Standards: Revenue Now & Future (Webinar) (WCCRRV02)* Current revenue standards under ASC 605* Accounting for multiple element arrangements* Future changes to revenue standards under ASC 606
11/13/2019	10:30 a.m. - 12:20 p.m.	Online	2 CPE	Add
Financial Accounting Standards: Stock Based Compensation (Webinar) (WCCRSB02)* Common types of stock compensation* Accounting for stock compensation* Valuing stock based compensation
11/12/2019	4:55 - 5:50 p.m.	Online	1 CPE	Add
Financial Accounting Standards: Taxes Accounting & Disclosure (Webinar) (WCCRTA02)* Income Tax Accounting* Income taxes disclosures
11/13/2019	2:15 - 3:05 p.m.	Online	1 CPE	Add
Critical Tax Procedural Issues for CPAs (Webinar) (WCCTPI01)Key compliance procedures with regard to return preparation of original and amended returns Understanding key procedures with regard to IRS examination * Understanding key relief provisions for oversight, errors and later discovered facts or information
1/24/2020	3 - 5 p.m.	Online	2 CPE	Add
Corporate Tax Planning: Strategies and Ideas (Webinar) (WCCTPS02)* Taxation of corporations and shareholders: potential double tax.* Tax deductible payments to avoid double tax.* Non-liquidating distributions, including constructive dividends.* Corporation and shareholder partnerships: lessening double tax.* Sales of corporate businesses.* Making or terminating the S Corp election.* Stock sales using Section 1045, 1042 or 1202.* Losses on stock dispositions.* Tax planning using redemptions.* Risk of personal holding company or accumulated earnings tax.* Transfers of property for stock: Section 351
11/20/2019	8:30 a.m. - 4 p.m.	Online	8 CPE	Add
Corporate Tax Planning: Strategies and Ideas (Webinar) (WCCTPS03)* Taxation of corporations and shareholders: potential double tax.* Tax deductible payments to avoid double tax.* Non-liquidating distributions, including constructive dividends.* Corporation and shareholder partnerships: lessening double tax.* Sales of corporate businesses.* Making or terminating the S Corp election.* Stock sales using Section 1045, 1042 or 1202.* Losses on stock dispositions.* Tax planning using redemptions.* Risk of personal holding company or accumulated earnings tax.* Transfers of property for stock: Section 351
11/20/2019	10:30 a.m. - 6 p.m.	Online	8 CPE	Add
Corporate Tax Planning: Strategies and Ideas (Webinar) (WCCTPS04)* Taxation of corporations and shareholders: potential double tax.* Tax deductible payments to avoid double tax.* Non-liquidating distributions, including constructive dividends.* Corporation and shareholder partnerships: lessening double tax.* Sales of corporate businesses.* Making or terminating the S Corp election.* Stock sales using Section 1045, 1042 or 1202.* Losses on stock dispositions.* Tax planning using redemptions.* Risk of personal holding company or accumulated earnings tax.* Transfers of property for stock: Section 351
1/16/2020	8:30 a.m. - 4 p.m.	Online	8 CPE	Add
Corporate Tax Planning: Strategies and Ideas (Webinar) (WCCTPS05)* Taxation of corporations and shareholders: potential double tax.* Tax deductible payments to avoid double tax.* Non-liquidating distributions, including constructive dividends.* Corporation and shareholder partnerships: lessening double tax.* Sales of corporate businesses.* Making or terminating the S Corp election.* Stock sales using Section 1045, 1042 or 1202.* Losses on stock dispositions.* Tax planning using redemptions.* Risk of personal holding company or accumulated earnings tax.* Transfers of property for stock: Section 351
1/16/2020	10:30 a.m. - 6 p.m.	Online	8 CPE	Add
Deal Structure for Mergers and Acquisitions (Webinar) (WCDMA02)* Mechanics and timelines of M&A deals* Structures of taxable asset acquisitions and stock acquisitions* Triangular and reverse triangular mergers* Structuring and pricing an acquisition* Tax-free reorganizations* Tax planning for divestitures* Key sections of purchase and sale documents* Case study with schedules
11/14/2019	8:30 a.m. - 4 p.m.	Online	8 CPE	Add
Deal Structure for Mergers and Acquisitions (Webinar) (WCDMA03)* Mechanics and timelines of M&A deals* Structures of taxable asset acquisitions and stock acquisitions* Triangular and reverse triangular mergers* Structuring and pricing an acquisition* Tax-free reorganizations* Tax planning for divestitures* Key sections of purchase and sale documents* Case study with schedules
11/14/2019	10:30 a.m. - 6 p.m.	Online	8 CPE	Add
Deal Structure for Mergers and Acquisitions (Webinar) (WCDMA04)* Mechanics and timelines of M&A deals* Structures of taxable asset acquisitions and stock acquisitions* Triangular and reverse triangular mergers* Structuring and pricing an acquisition* Tax-free reorganizations* Tax planning for divestitures* Key sections of purchase and sale documents* Case study with schedules
1/17/2020	8:30 a.m. - 4 p.m.	Online	8 CPE	Add
Deal Structure for Mergers and Acquisitions (Webinar) (WCDMA05)* Mechanics and timelines of M&A deals* Structures of taxable asset acquisitions and stock acquisitions* Triangular and reverse triangular mergers* Structuring and pricing an acquisition* Tax-free reorganizations* Tax planning for divestitures* Key sections of purchase and sale documents* Case study with schedules
1/17/2020	10:30 a.m. - 6 p.m.	Online	8 CPE	Add
U.S. GAAP Disclosures for Non-Public Entities (Webinar) (WCDSCF01)* FASB Accounting Standards Codification disclosure requirements* Developments in the disclosure landscape* How materiality enters into disclosure decisions* Navigating FASB Codification
11/19/2019	8:30 a.m. - 4 p.m.	Online	8 CPE	Add
U.S. GAAP Disclosures for Non-Public Entities (Webinar) (WCDSCF02)* FASB Accounting Standards Codification disclosure requirements* Developments in the disclosure landscape* How materiality enters into disclosure decisions* Navigating FASB Codification
11/19/2019	10:30 a.m. - 6 p.m.	Online	8 CPE	Add
Data Visualization for Audits (Webinar) (WCDVAD03)* Common data sets* How to visualize data sets and interpret results* How to replace manual audit procedures with technology
1/29/2020	3 - 5 p.m.	Online	2 CPE	Add
Deception, Embezzlement and Fraud (Webinar) (WCDEPF04)Narcissism Studies Fraud Embezzlement Technology used in scams
11/15/2019	8:30 a.m. - 4 p.m.	Online	8 CPE	Add
Deception, Embezzlement and Fraud (Webinar) (WCDEPF05)Narcissism Studies Fraud Embezzlement Technology used in scams
11/15/2019	10:30 a.m. - 6 p.m.	Online	8 CPE	Add
Deception, Embezzlement and Fraud (Webinar) (WCDEPF06)Narcissism Studies Fraud Embezzlement Technology used in scams
12/17/2019	8:30 a.m. - 4 p.m.	Online	8 CPE	Add
Deception, Embezzlement and Fraud (Webinar) (WCDEPF07)Narcissism Studies Fraud Embezzlement Technology used in scams
12/17/2019	10:30 a.m. - 6 p.m.	Online	8 CPE	Add
Due Diligence Requirements: Circular 230 and Other Professional Standards (Webinar) (WCDITP01)* Due diligence requirements under Treasury guidance including supervisory responsibilities* Due diligence requirements under professional standards* Increased expectations for inquiry and analysis?* Meeting increased expectations: informing clients and defensive measures for practitioners* Due diligence for preparer advice responsibilities
12/16/2019	1 - 3 p.m.	Online	2 CPE	Add
Dealing with IRS Appeals (Webinar) (WCDWIA01)* Planning for Global Intangible Low-Taxed Income* Provisions encouraging repatriation* Choice of entity for foreign businesses coming to the United States and U.S. businesses going abroad.
1/27/2020	8:30 a.m. - 4 p.m.	Online	8 CPE	Add
New 199A Deduction: Planning Opportunities (Webinar) (WCE19903)* Maximizing qualified business income.* Special planning for partners receiving guaranteed payments.* Maximizing unadjusted basis immediately after (UBIA).* Importance of partnership section 754 elections to section 199A.* Like-kind exchange impact on 199A.* When and how to use the safe harbor for rental real estate enterprises (RREEs).* Exploiting the generous case law definition of a rental real estate T-B.* Aggregation strategies in conjunction with RREE elections.* The pros and cons of entity level aggregation.* Barricading commonly owned non-SSTBs from SSTBs.* When are Form 8275 or 8275-R disclosures wise.
11/19/2019	8:30 a.m. - 12 p.m.	Online	4 CPE	Add
New 199A Deduction: Planning Opportunities (Webinar) (WCE19904)* Maximizing qualified business income.* Special planning for partners receiving guaranteed payments.* Maximizing unadjusted basis immediately after (UBIA).* Importance of partnership section 754 elections to section 199A.* Like-kind exchange impact on 199A.* When and how to use the safe harbor for rental real estate enterprises (RREEs).* Exploiting the generous case law definition of a rental real estate T-B.* Aggregation strategies in conjunction with RREE elections.* The pros and cons of entity level aggregation.* Barricading commonly owned non-SSTBs from SSTBs.* When are Form 8275 or 8275-R disclosures wise.
11/19/2019	10:30 a.m. - 2 p.m.	Online	4 CPE	Add
Entity Choice: Tax Considerations (Webinar) (WCECTX02)Taxation of corporations and shareholders-potential double taxation Comparison of individual and corporate tax rates The qualified business income deduction, IRC 199A. Special rules-differences that matter Non-tax factors Taxation of operations-differences beyond tax rates Tax considerations of making business assets available to owners Taxation of the sale of the assets of a business Taxation of sale of stock or interest in the partnership Transfer of assets for stock or a partnership interest Death of an owner Hybrid structure planning
12/6/2019	8:30 a.m. - 4 p.m.	Online	8 CPE	Add
Entity Choice: Tax Considerations (Webinar) (WCECTX03)Taxation of corporations and shareholders-potential double taxation Comparison of individual and corporate tax rates The qualified business income deduction, IRC 199A. Special rules-differences that matter Non-tax factors Taxation of operations-differences beyond tax rates Tax considerations of making business assets available to owners Taxation of the sale of the assets of a business Taxation of sale of stock or interest in the partnership Transfer of assets for stock or a partnership interest Death of an owner Hybrid structure planning
12/6/2019	10:30 a.m. - 6 p.m.	Online	8 CPE	Add
Entity Choice: Tax Considerations (Webinar) (WCECTX04)Taxation of corporations and shareholders-potential double taxation Comparison of individual and corporate tax rates The qualified business income deduction, IRC 199A. Special rules-differences that matter Non-tax factors Taxation of operations-differences beyond tax rates Tax considerations of making business assets available to owners Taxation of the sale of the assets of a business Taxation of sale of stock or interest in the partnership Transfer of assets for stock or a partnership interest Death of an owner Hybrid structure planning
1/13/2020	8:30 a.m. - 4 p.m.	Online	8 CPE	Add
Entity Choice: Tax Considerations (Webinar) (WCECTX05)Taxation of corporations and shareholders-potential double taxation Comparison of individual and corporate tax rates The qualified business income deduction, IRC 199A. Special rules-differences that matter Non-tax factors Taxation of operations-differences beyond tax rates Tax considerations of making business assets available to owners Taxation of the sale of the assets of a business Taxation of sale of stock or interest in the partnership Transfer of assets for stock or a partnership interest Death of an owner Hybrid structure planning
1/13/2020	10:30 a.m. - 6 p.m.	Online	8 CPE	Add
Estate Planning: A Comprehensive Overview (Webinar) (WCEPLP02)* Intestate succession* Holding title to assets* Lifetime asset transfers and testamentary asset transfers planning* Structures to avoid or minimize transfer taxes* Living trusts, including A-B and A-B-C, terminating irrevocable trusts, using trust protectors* Life insurance trusts, FLPs, QPRTs, IDGTs, GRATs and charitable trusts
11/20/2019	8:30 a.m. - 4 p.m.	Online	8 CPE	Add
Estate Planning: A Comprehensive Overview (Webinar) (WCEPLP03)* Intestate succession* Holding title to assets* Lifetime asset transfers and testamentary asset transfers planning* Structures to avoid or minimize transfer taxes* Living trusts, including A-B and A-B-C, terminating irrevocable trusts, using trust protectors* Life insurance trusts, FLPs, QPRTs, IDGTs, GRATs and charitable trusts
11/20/2019	10:30 a.m. - 6 p.m.	Online	8 CPE	Add
The Nuts and Bolts of High-End Planning (Webinar) (WCESTP02)* A review of the current estate planning environment.* Estate planning changes that impact a client's estate plan.* QPRTs, GRATs, IDGTs and variations of these strategies.* Client presentation preparation.* Helpful tools to monitor and evaluate process and performance.* How to build flexibility into strategies to respond to changing circumstances.
11/18/2019	8:30 a.m. - 4 p.m.	Online	8 CPE	Add
The Nuts and Bolts of High-End Planning (Webinar) (WCESTP03)* A review of the current estate planning environment.* Estate planning changes that impact a client's estate plan.* QPRTs, GRATs, IDGTs and variations of these strategies.* Client presentation preparation.* Helpful tools to monitor and evaluate process and performance.* How to build flexibility into strategies to respond to changing circumstances.
11/18/2019	10:30 a.m. - 6 p.m.	Online	8 CPE	Add
Ethical Responsibilities for CPAs (Webinar) (WCETRC07)* Ethical Responsibilities for CPAs* The AICPA CODE OF Professional Conduct* PCAOB Ethical Standards* The Sarbanes Oxley Act* The Foreign Corrupt Practices Act* Circular 230 for Tax Practitioners* The Dodd Frank Banking Reform Act
12/12/2019	10:30 a.m. - 2 p.m.	Online	4 CPE / 4 Ethics	Add
Ethical Responsibilities for CPAs (Webinar) (WCETRC08)* Ethical Responsibilities for CPAs* The AICPA CODE OF Professional Conduct* PCAOB Ethical Standards* The Sarbanes Oxley Act* The Foreign Corrupt Practices Act* Circular 230 for Tax Practitioners* The Dodd Frank Banking Reform Act
1/10/2020	10:30 a.m. - 2 p.m.	Online	4 CPE / 4 Ethics	Add
Effective Workpaper Techniques: Building A Better Workpaper (Webinar) (WCEWTB04)Leveraging Excel Effective workpapers: form, function, appearance and content Paperless concepts Workpapers for industry, audit and to a less extent tax accountants Legal consequences of workpaper content Attestation standards documentation Peer review or PCAOB review documentation
2/6/2020	10:30 a.m. - 6 p.m.	Online	8 CPE	Add
Advanced Fraud Case Study: Part 1 (Webinar) (WCFCSA02)Update your fraud terminology Arson and fraud *Real-life case studies
11/20/2019	8:30 a.m. - 12 p.m.	Online	4 CPE	Add
Advanced Fraud Case Study: Part 1 (Webinar) (WCFCSA03)Update your fraud terminology Arson and fraud *Real-life case studies
11/20/2019	10:30 a.m. - 2 p.m.	Online	4 CPE	Add
Advanced Fraud Case Study: Part 1 (Webinar) (WCFCSA04)Update your fraud terminology Arson and fraud *Real-life case studies
12/18/2019	10:30 a.m. - 2 p.m.	Online	4 CPE	Add
Advanced Fraud Case Study: Part 2 (Webinar) (WCFCSB02)* Walking through a real fraud case.
11/20/2019	12:30 - 4 p.m.	Online	4 CPE	Add
Advanced Fraud Case Study: Part 2 (Webinar) (WCFCSB03)* Walking through a real fraud case.
11/20/2019	2:30 - 6 p.m.	Online	4 CPE	Add
Advanced Fraud Case Study: Part 2 (Webinar) (WCFCSB04)* Walking through a real fraud case.
12/18/2019	10:30 a.m. - 2 p.m.	Online	4 CPE	Add
Settled and Approved: Fiduciary Accounting from Start to Finish (Webinar) (WCFDAF02)* CPA responsibility when preparing a fiduciary accounting* Record keeping and accounting duties of executors, trustees, agents, etc.* Depreciation and depletion in trust and estate accounting* Weird assets: options, derivatives, timber and IRAs* Court vs. noncourt accountings
12/10/2019	8:30 a.m. - 4 p.m.	Online	8 CPE	Add
Settled and Approved: Fiduciary Accounting from Start to Finish (Webinar) (WCFDAF03)* CPA responsibility when preparing a fiduciary accounting* Record keeping and accounting duties of executors, trustees, agents, etc.* Depreciation and depletion in trust and estate accounting* Weird assets: options, derivatives, timber and IRAs* Court vs. noncourt accountings
12/10/2019	10:30 a.m. - 6 p.m.	Online	8 CPE	Add
Settled and Approved: Fiduciary Accounting from Start to Finish (Webinar) (WCFDAF04)* CPA responsibility when preparing a fiduciary accounting* Record keeping and accounting duties of executors, trustees, agents, etc.* Depreciation and depletion in trust and estate accounting* Weird assets: options, derivatives, timber and IRAs* Court vs. noncourt accountings
1/7/2020	8:30 a.m. - 4 p.m.	Online	8 CPE	Add
Settled and Approved: Fiduciary Accounting from Start to Finish (Webinar) (WCFDAF05)* CPA responsibility when preparing a fiduciary accounting* Record keeping and accounting duties of executors, trustees, agents, etc.* Depreciation and depletion in trust and estate accounting* Weird assets: options, derivatives, timber and IRAs* Court vs. noncourt accountings
1/7/2020	10:30 a.m. - 6 p.m.	Online	8 CPE	Add
Personal Financial Planning Update: General Financial Planning (Webinar) (WCFPUG02)* Personal financial planning process* Cash flow management* Insurance, investment, income tax, education, retirement and estate planning* Understanding client issues, diagnosing client exposures, and determining client solutions* Closely held business owner strategies
11/19/2019	10:30 a.m. - 12:30 p.m.	Online	2 CPE	Add
New Case Studies in Accounting Fraud (Webinar) (WCFRDN02)Major financial statement frauds including, among others, sales and other types of revenue, estimates, earnings management and cut-off Major misappropriation of asset fraud schemes including skimming, larceny, and additional schemes that occur in inventory, payables and other accounts *Review of landmark cases where the fraud scheme occurred: WorldCom, Phar-Mor, Koss and others
11/25/2019	10:30 a.m. - 2 p.m.	Online	4 CPE	Add
New Family Law Cash Flow and Business Valuation (Webinar) (WCFLFB02)* Family Law* Cash Flow* Business Valuations
12/4/2019	10:30 a.m. - 2 p.m.	Online	4 CPE	Add
Family Law 101 (Webinar) (WCFMLW02)Behavior indicators dealing with real estate, control of money and other community property. Lifestyle issues: Does the client's lifestyle reflect the level of reported income? Undisclosed income. Transfers of cash between multiple bank accounts, related party transactions and mortgage refinancing. Owner perks. Tax deductions vs. family law deductions. *Business entity related issues such as partnerships, S corps and corporations.
12/3/2019	10:30 a.m. - 2 p.m.	Online	4 CPE	Add
Accounting Fraud (Webinar) (WCFRSA02)Accounting principles and fraudulent financial statements. Types of fraud with a focus on management fraud.
11/22/2019	10:30 a.m. - 6 p.m.	Online	8 CPE	Add
New Fundamentals of Corporate Finance (Webinar) (WCFUNC02)Cash flow Cost of Capital Investment Metrics Valuation Capital expenditure decisions Buy or lease decisions
1/14/2020	12 - 2 p.m.	Online	2 CPE	Add
Best Practices for Tax Income and Expense Recognition (Webinar) (WCINCX04)Cash receipts and disbursements method of accounting, including history Cash method limitations, including tax shelters per IRC Sec. 448(d)(3), 461(i)(3) and 1256(e)(3) Cash method by small businesses, including Revenue Procedures 2001-10 and 2002-28 NAICS codes Accrual of income and expenses, including history Economic Performance and Recurring Item Exception, IRC Sec. 461(h) Deferral of Certain Advance Payments (Revenue Procedure 2004-34) *Changes made to the above by the 2018 Tax Cuts and Jobs Act
1/15/2020	8:30 a.m. - 4 p.m.	Online	8 CPE	Add
Best Practices for Tax Income and Expense Recognition (Webinar) (WCINCX05)Cash receipts and disbursements method of accounting, including history Cash method limitations, including tax shelters per IRC Sec. 448(d)(3), 461(i)(3) and 1256(e)(3) Cash method by small businesses, including Revenue Procedures 2001-10 and 2002-28 NAICS codes Accrual of income and expenses, including history Economic Performance and Recurring Item Exception, IRC Sec. 461(h) Deferral of Certain Advance Payments (Revenue Procedure 2004-34) *Changes made to the above by the 2018 Tax Cuts and Jobs Act
1/15/2020	10:30 a.m. - 6 p.m.	Online	8 CPE	Add
New International Taxation (Webinar) (WCINTA03)* Controlled foreign corporations* Subpart F income* Income tax treaties* Residence tests* Effectively connected income* FDAP and FIRPTA withholding* Avoiding transfer taxation of foreign investors* Pre-immigration tax planning
12/19/2019	12 - 2 p.m.	Online	2 CPE	Add
Hot International Tax Issues and Practical Planning (Webinar) (WCINTP01)* Planning for Global Intangible Low-Taxed Income* Provisions encouraging repatriation* Choice of entity for foreign businesses coming to the United States and U.S. businesses going abroad.*
11/19/2019	1 - 3 p.m.	Online	2 CPE	Add
Hot International Tax Issues and Practical Planning (Webinar) (WCINTP02)* Planning for Global Intangible Low-Taxed Income* Provisions encouraging repatriation* Choice of entity for foreign businesses coming to the United States and U.S. businesses going abroad.
12/4/2019	1 - 3 p.m.	Online	2 CPE	Add
International Tax Issues for Athletes and Entertainers (Webinar) (WCITAE02)* Determine the residency of an international athlete or entertainer* Identify methods to avoid double tax for U.S. athletes and entertainers operating abroad* Know when a foreign athlete or entertainer is subject to tax in the United States* Determine how the IRS taxes compensation of foreign athletes and entertainers via withholding taxes* Central Withholding Agreements to reduce withholding taxes* How treaties can impact the taxation of international athletes and entertainers
12/17/2019	1 - 3 p.m.	Online	2 CPE	Add
IRS International Tax Controversies: Procedural and Substantive Issues (Webinar) (WCITCI01)* IRS tools to obtain information in an international audit, including information from foreign countries.* Dealing with IRS requests for foreign site visits.* Procedural tools for taxpayers to eliminate double taxation, such as the competent authority process.* Tips and traps of dealing with the IRS on audit issues, such as foreign tax credits, transfer pricing and Subpart F.
11/25/2019	1 - 3 p.m.	Online	2 CPE	Add
Accounting Industry Update: Quality, 6 Point Plan, PCAOB Impact (Webinar) (WCIUAQ02)* Audit quality initiatives* Changes to compilation and review standards (SSARS); AICPA auditing standards; and PCAOB standards
11/18/2019	4:10 - 6 p.m.	Online	2 CPE	Add
Accounting Industry Update: FASB Changes 2018 & Beyond (Webinar) (WCIUFB02)* Not-for-profit presentation* Cash flows* Restricted cash* Financial Instruments
11/18/2019	10:30 a.m. - 12:20 p.m.	Online	2 CPE	Add
Accounting Industry Update: FASB Hot Topics Financial Presentation (Webinar) (WCIUHT02)* FASB Technical Agenda* Debt Issue Costs* Inventory Goodwill & Acquisitions Tax presentation* Stock based compensation* Going Concern
11/18/2019	12:30 - 1:30 p.m.	Online	1 CPE	Add
Accounting Industry Update: Lease Accounting (Webinar) (WCIULA02)* Upcoming changes to lease accounting* Implementation dates and methods* Impact of the standard on the business
11/18/2019	3 - 4 p.m.	Online	1 CPE	Add
Accounting Industry Update: Revenue Under ASC 606 (Webinar) (WCIURV02)* Upcoming changes to revenue accounting* Implementation dates and methods* Impact of the standard on the business
11/18/2019	1:30 - 2:30 p.m.	Online	1 CPE	Add
New How to Survive Your Peer Review (Webinar) (WCHSYP02)*Auditing and Accounting Peer Review standards
11/26/2019	12:30 - 4 p.m.	Online	4 CPE	Add
New How to Survive Your Peer Review (Webinar) (WCHSYP03)*Auditing and Accounting Peer Review standards
11/26/2019	2:30 - 6 p.m.	Online	4 CPE	Add
New How to Survive Your Peer Review (Webinar) (WCHSYP04)*Auditing and Accounting Peer Review standards
1/8/2020	2:30 - 6 p.m.	Online	4 CPE	Add
New The 163(j) Interest Deduction Limitation (Webinar) (WCIDSL03)* Determining when the entity or owners are subject to the 163(j) limit.* The gross receipts test and the daunting aggregation rules.* When and how to elect out for real estate T-Bs and farmers.* The computation of adjusted taxable income.* Special rules for S Corporations and partnerships explained with numerous examples.* Partner and S shareholder level considerations with several examples.* K-1 reporting requirements for S Corporations and partnerships.* Discussion of IRS Form 8990 and the additional reporting required of partnerships.
11/19/2019	12:30 - 4 p.m.	Online	4 CPE	Add
New The 163(j) Interest Deduction Limitation (Webinar) (WCIDSL04)* Determining when the entity or owners are subject to the 163(j) limit.* The gross receipts test and the daunting aggregation rules.* When and how to elect out for real estate T-Bs and farmers.* The computation of adjusted taxable income.* Special rules for S Corporations and partnerships explained with numerous examples.* Partner and S shareholder level considerations with several examples.* K-1 reporting requirements for S Corporations and partnerships.* Discussion of IRS Form 8990 and the additional reporting required of partnerships.
11/19/2019	2:30 - 6 p.m.	Online	4 CPE	Add
Improving Audit Quality (Webinar) (WCIMAQ02)National auditing quality performance Impact of PCAOB on industry Common audit failures and why they occur AICPA six-point plan *Audit quality indicators
11/15/2019	10:30 a.m. - 2 p.m.	Online	4 CPE	Add
Improving Audit Quality (Webinar) (WCIMAQ03)National auditing quality performance Impact of PCAOB on industry Common audit failures and why they occur AICPA six-point plan *Audit quality indicators
1/22/2020	10:30 a.m. - 2 p.m.	Online	4 CPE	Add
Understanding Partnership and LLC Taxation (Webinar) (WCLLPT04)* Classification of entities as partnerships* Key differences between general partnerships, LPs, LLPs and LLCs* Inside and outside basis, and capital accounts* Partnerships: Formation, operations, liabilities and allocation of income and loss* Distributions* Sale or exchange of partnership interests* Guaranteed payments* Inside Basis Adjustments
12/18/2019	8:30 a.m. - 4 p.m.	Online	8 CPE	Add
The Accountant's Role in Mergers and Acquisitions (Webinar) (WCMAFA01)* The purpose and role of financial due diligence in the deal process, including quality of earnings analysis, evaluation of forecasts and sustainability of cash flow* Working capital adjustments and balance sheet due diligence* The impact of contemplated pricing, earn-outs and holdbacks* The deal timeline and flow of information* Understanding the terms and structure that fit the buyer and seller objectives* Tax and financial accounting treatment of select issues
11/18/2019	8:30 a.m. - 4 p.m.	Online	8 CPE	Add
The Accountant's Role in Mergers and Acquisitions (Webinar) (WCMAFA02)* The purpose and role of financial due diligence in the deal process, including quality of earnings analysis, evaluation of forecasts and sustainability of cash flow* Working capital adjustments and balance sheet due diligence* The impact of contemplated pricing, earn-outs and holdbacks* The deal timeline and flow of information* Understanding the terms and structure that fit the buyer and seller objectives* Tax and financial accounting treatment of select issues
11/18/2019	10:30 a.m. - 6 p.m.	Online	8 CPE	Add
New Capital Gain Minimization Techniques (Webinar) (WCMCGG03)* The underappreciated economic importance of a 30 year deferral.* Maintaining dictatorial control using a children's trust. Sections 453(e), 453A and 754.* The federal and state 40% economic substance doctrine penalties.* Structures sold on the internet.* The importance of planning far in advance, sometimes years in advance.
12/3/2019	12 - 2 p.m.	Online	2 CPE	Add
Managing Your Time As If It Was Your Money (Webinar) (WCMGTE02)Time management Prioritization* Productivity* Self leadership
12/5/2019	12 - 2 p.m.	Online	2 CPE	Add
Mitigation of International Double Taxation (Webinar) (WCMITD02)* How foreign source income of a United States taxpayer is taxed by the United States focusing on the structure created by the 2017 Tax Cuts and Jobs Act, and comparing it to prior law* The direct, indirect and "in lieu of" foreign tax credit* The foreign tax credit limitation and basket rules* § 911 Foreign Earned Income Exclusion
11/18/2019	8:30 a.m. - 4 p.m.	Online	8 CPE	Add
Mitigation of International Double Taxation (Webinar) (WCMITD03)* How foreign source income of a United States taxpayer is taxed by the United States focusing on the structure created by the 2017 Tax Cuts and Jobs Act, and comparing it to prior law* The direct, indirect and "in lieu of" foreign tax credit* The foreign tax credit limitation and basket rules* § 911 Foreign Earned Income Exclusion
11/18/2019	10:30 a.m. - 6 p.m.	Online	8 CPE	Add
Mitigation of International Double Taxation (Webinar) (WCMITD04)* How foreign source income of a United States taxpayer is taxed by the United States focusing on the structure created by the 2017 Tax Cuts and Jobs Act, and comparing it to prior law* The direct, indirect and "in lieu of" foreign tax credit* The foreign tax credit limitation and basket rules* § 911 Foreign Earned Income Exclusion
1/21/2020	8:30 a.m. - 4 p.m.	Online	8 CPE	Add
Mitigation of International Double Taxation (Webinar) (WCMITD05)* How foreign source income of a United States taxpayer is taxed by the United States focusing on the structure created by the 2017 Tax Cuts and Jobs Act, and comparing it to prior law* The direct, indirect and "in lieu of" foreign tax credit* The foreign tax credit limitation and basket rules* § 911 Foreign Earned Income Exclusion
1/21/2020	10:30 a.m. - 6 p.m.	Online	8 CPE	Add
New Moore Marsden Calculation: Equity of The Home In Family Law (Webinar) (WCMMCE02)* Moore Marsden Calculation
12/4/2019	2:30 - 6 p.m.	Online	4 CPE	Add
Motion Picture and Television Industry: Accounting & Auditing Overview (Webinar) (WCMPTI02)* Motion picture deal-making, production, and distribution process* GAAP for motion pictures and television* Taxes for motion picture and television* Fraud impacting the motion picture and television industry* Motion picture and television industry trends and challenges
1/31/2020	10:30 a.m. - 2 p.m.	Online	4 CPE	Add
New Moving Wealth to U.S. Relatives (Webinar) (WCMWTU03)Importance and difficulty of establishing non-U.S. accounts for U.S. trusts. Use of irrevocable grantor and complex trusts, LLCs and other entities, e.g., blocker corporations. *Form 3520 and other reporting obligations.
12/19/2019	12 - 2 p.m.	Online	2 CPE	Add
Negotiate for Success: Psychology of Power Persuasion (Webinar) (WCNGPM03)* Influence-key to persuasion* Negotiation models* Tools and process to gain trust* Decision-making dialogue and transparency* Negotiation definitions and concepts (application)* The components of every crucial conversation-how to avoid pitfalls* Effective questioning to get what you want* Dozens of case studies to highlight what works and why (and not)* Trusting your guts-and when you are not prepared to negotiate
12/4/2019	8:30 a.m. - 4 p.m.	Online	8 CPE	Add
Negotiate for Success: Psychology of Power Persuasion (Webinar) (WCNGPM04)* Influence-key to persuasion* Negotiation models* Tools and process to gain trust* Decision-making dialogue and transparency* Negotiation definitions and concepts (application)* The components of every crucial conversation-how to avoid pitfalls* Effective questioning to get what you want* Dozens of case studies to highlight what works and why (and not)* Trusting your guts-and when you are not prepared to negotiate
12/4/2019	10:30 a.m. - 6 p.m.	Online	8 CPE	Add
New Nonprofit Accounting and Auditing Update (Webinar) (WCNOPA03)* Recent changes to financial statement presentation for nonprofit organizations* Recent changes in accounting standards: Accounting for contracts and grants, revenue recognition and lease accounting* Disclosures* Audit issues
12/11/2019	8:30 a.m. - 4 p.m.	Online	8 CPE	Add
New Nonprofit Accounting and Auditing Update (Webinar) (WCNOPA04)* Recent changes to financial statement presentation for nonprofit organizations* Recent changes in accounting standards: Accounting for contracts and grants, revenue recognition and lease accounting* Disclosures* Audit issues
12/11/2019	10:30 a.m. - 6 p.m.	Online	8 CPE	Add
Not-for-Profit Organizations: Accounting Principles and Risk Management (Webinar) (WCNPA02)* Not-for-profit GAAP* Expense allocation methodologies* Risk management* Accounting errors
11/14/2019	8:30 a.m. - 4 p.m.	Online	8 CPE	Add
Not-for-Profit Organizations: Accounting Principles and Risk Management (Webinar) (WCNPA03)* Not-for-profit GAAP* Expense allocation methodologies* Risk management* Accounting errors
11/14/2019	10:30 a.m. - 6 p.m.	Online	8 CPE	Add
Not-for-Profit Organizations: Accounting Principles and Risk Management (Webinar) (WCNPA04)* Not-for-profit GAAP* Expense allocation methodologies* Risk management* Accounting errors
1/22/2020	8:30 a.m. - 4 p.m.	Online	8 CPE	Add
Not-for-Profit Organizations: Accounting Principles and Risk Management (Webinar) (WCNPA05)* Not-for-profit GAAP* Expense allocation methodologies* Risk management* Accounting errors
1/22/2020	10:30 a.m. - 6 p.m.	Online	8 CPE	Add
Accounting for Nonprofit Board Members (Webinar) (WCNPAB02)* Nonprofit GAAP* Common accounting errors* Risk management
11/25/2019	10:30 a.m. - 1 p.m.	Online	3 CPE	Add
Accounting for Nonprofit Board Members (Webinar) (WCNPAB03)* Nonprofit GAAP* Common accounting errors* Risk management
1/27/2020	10:30 a.m. - 1 p.m.	Online	3 CPE	Add
The New Partnership Audit Procedures (Webinar) (WCNPAP02)Overview of the New Partnership Examination Regime Who acts for the partnership Opt-out provisions in the rules Tax at the partnership level Avoiding tax at the partnership level and limitations Representing the partnership and/or partners in an examination Essential partnership agreement provisions Unanswered matters including state tax authority responses
1/7/2020	10:30 a.m. - 2 p.m.	Online	4 CPE	Add
Tax Research Skills (Webinar) (WCNTAX04)* Primary and secondary sources of authority* Research methodologies* Online and electronic tax research services* Evaluating and communicating tax research results
1/8/2020	8:30 a.m. - 4 p.m.	Online	8 CPE	Add
Tax Research Skills (Webinar) (WCNTAX05)* Primary and secondary sources of authority* Research methodologies* Online and electronic tax research services* Evaluating and communicating tax research results
1/8/2020	10:30 a.m. - 6 p.m.	Online	8 CPE	Add
OCBOA Case Studies (Webinar) (WCOCBO01)* Income tax-basis financial statement presentations* Cash and modified-cash financial statement presentations* Innovative and EBITDA type reports* OCBOA engagements* AICPA Financial Reporting Framework for Small- and Medium-Sized Entities
11/13/2019	8:30 a.m. - 4 p.m.	Online	8 CPE	Add
OCBOA Case Studies (Webinar) (WCOCBO02)* Income tax-basis financial statement presentations* Cash and modified-cash financial statement presentations* Innovative and EBITDA type reports* OCBOA engagements* AICPA Financial Reporting Framework for Small- and Medium-Sized Entities
11/13/2019	10:30 a.m. - 6 p.m.	Online	8 CPE	Add
OCBOA Case Studies (Webinar) (WCOCBO03)* Income tax-basis financial statement presentations* Cash and modified-cash financial statement presentations* Innovative and EBITDA type reports* OCBOA engagements* AICPA Financial Reporting Framework for Small- and Medium-Sized Entities
1/15/2020	8:30 a.m. - 4 p.m.	Online	8 CPE	Add
OCBOA Case Studies (Webinar) (WCOCBO04)* Income tax-basis financial statement presentations* Cash and modified-cash financial statement presentations* Innovative and EBITDA type reports* OCBOA engagements* AICPA Financial Reporting Framework for Small- and Medium-Sized Entities
1/15/2020	10:30 a.m. - 6 p.m.	Online	8 CPE	Add
New Optimize Enterprise Value Using Wall Street Analyst Strategies (Webinar) (WCOEVU02)* Business Performance Improvement strategies* Management styles* Capital Structure* Financial Stakeholder communications.
2/3/2020	12 - 2 p.m.	Online	2 CPE	Add
Owning and Renting a Principal Residence (Webinar) (WCORPR02)* Deduction of home mortgage interest* Deduction of real property taxes * Residential energy credits* Use of the home for business purposes, 'home office' complication* Rental of a principal residence, the vacation home complication* Rental of principal residence with a resulting loss, the passive activity limitation* Casualty losses
11/12/2019	10:30 - 11:30 a.m.	Online	1 CPE	Add
Providing Tax Advice: Professional Standards (Webinar) (WCPTAP01)Overview of the various types of advice tax professionals provide clients The preparer penalties* The duty to advise clients with regard to potential taxpayer penalties* The primary AICPA rules with regard to advising and communicating tax advice* Circular 230 and the IRS Office of Professional Responsibility oversight and disciplinary authority
1/17/2020	1 - 3 p.m.	Online	2 CPE	Add
Practical Tips for Controllers & CFOs (Webinar) (WCPTFC02)Great tips on key indicator reportingUnusual people management tipsInnovative negotiation ideasThe fast closeExtra creative thinking for accountantsAuditors & lawyers: minimizing costsMore useful financial reportingStraight talk on ethicsCritical steps when you change jobsUseful technology tipsGetting the most out of your bankCash flow crisis: what to do when it happens*Working with cost-saving consultants
2/5/2020	10:30 a.m. - 6 p.m.	Online	8 CPE	Add
Government OPEB Accounting and Financial Reporting (Webinar) (WCGOPE03)Accounting and Financial Reporting for Total-Net OPEB Liability GASB Statements: No. 74, Financial Reporting for Post-employment Benefit Plans Other Than Pension Plans; No. 75, Accounting and Financial Reporting for Post-employment Benefits Other Than Pensions; No. 85, Omnibus 2017 Affect of the Measurement Date Impact on Deferred Outflows of Resources and Deferred Inflows of Resources Defined Benefit and Defined Contribution OPEB Plans Actuarial Valuation of Total OPEB Liability Generally Accepted Accounting Principles in the United States (US GAAP)for government Consider and discuss the Implicit Rate Subsidy for OPEB *Present and review the Government Industry Alert regarding OPEB
1/29/2020	10:30 a.m. - 2 p.m.	Online	4 CPE	Add
Government Pension Accounting and Financial Reporting (Webinar) (WCGPAF03)Accounting and financial reporting for (Aggregate) Net Pension Liability Affect of the Measurement Date Seven new pension standards by Governmental Accounting Standards Board (GASB) Generally Accepted Accounting Principles (GAAP) for government Defined Benefit and Defined Contribution Pension Plans Impact on Deferred Outflows of Resources and Deferred Inflows of Resources
1/29/2020	2:30 - 6 p.m.	Online	4 CPE	Add
Quality Control In A CPA Tax Practice: Circular 230 Changes (Webinar) (WCQUCO07)* Quality control system: Elements, objectives, reviewing and monitoring* Resources* Implementation best practices
1/28/2020	12:30 - 4 p.m.	Online	4 CPE	Add
Quality Control In A CPA Tax Practice: Circular 230 Changes (Webinar) (WCQUCO08)* Quality control system: Elements, objectives, reviewing and monitoring* Resources* Implementation best practices
1/28/2020	2:30 - 6 p.m.	Online	4 CPE	Add
Real Estate Taxation (Webinar) (WCRELT04)* Passive activities loss rules [IRC Sec. 469].* Real estate professional rules [IRC Sec. 469(c)(7)].* Interest expense deduction rules [IRC Sec. 163].* Home sale exclusion [IRC Sec. 121].* 1031 exchanges.* Estate planning and gifting with real estate.* California property taxation.* Qualified Opportunity Zone property [IRC Sec. 1400Z].* QBI from real estate [IRC Sec. 199A].
1/29/2020	8:30 a.m. - 4 p.m.	Online	8 CPE	Add
Real Estate Taxation (Webinar) (WCRELT05)* Passive activities loss rules [IRC Sec. 469].* Real estate professional rules [IRC Sec. 469(c)(7)].* Interest expense deduction rules [IRC Sec. 163].* Home sale exclusion [IRC Sec. 121].* 1031 exchanges.* Estate planning and gifting with real estate.* California property taxation.* Qualified Opportunity Zone property [IRC Sec. 1400Z].* QBI from real estate [IRC Sec. 199A].
1/29/2020	10:30 a.m. - 6 p.m.	Online	8 CPE	Add
S Corporations: The Fundamentals and More (Webinar) (WCSCPF04)Tax consequences of an S Corp election. Explanation and analysis of the qualified business income deduction(IRC199A) Qualification requirements to make and maintain an S Corp election. Filing the S Corp return. Allocation of corporate results to the shareholders. Adjustments to the basis of the stock of an S Corp. Limitations on deducting S Corp losses. Tax consequences of distributions to shareholders. Tax planning related to S Corp elections or terminations. Sale of an S Corp business: the basics.
1/27/2020	8:30 a.m. - 4 p.m.	Online	8 CPE	Add
S Corporations: The Fundamentals and More (Webinar) (WCSCPF05)Tax consequences of an S Corp election. Explanation and analysis of the qualified business income deduction(IRC199A) Qualification requirements to make and maintain an S Corp election. Filing the S Corp return. Allocation of corporate results to the shareholders. Adjustments to the basis of the stock of an S Corp. Limitations on deducting S Corp losses. Tax consequences of distributions to shareholders. Tax planning related to S Corp elections or terminations. Sale of an S Corp business: the basics.
1/27/2020	10:30 a.m. - 6 p.m.	Online	8 CPE	Add
S Corporations: Tax Planning Ideas and Strategies (Webinar) (WCSCTP02)* Overview of the taxation of corporations and shareholder including making the S Corporation election* The decision to elect S Corporation status-factors to consider* Explanation and analysis of the application of the qualified business income deduction (IRC 199A)* Self employment tax and S Corporations* Distribution tax planning* Planning to minimize the impact of loss limitations* Tax planning for years with both distributions and losses* Termination Planning* Tax planning regarding transfer of appreciated assets to an S Corporation* Buying and selling S Corporations-tax planning ideas* Tax considerations of using the QSUB, Section 338(h)(10), or 336(e) elections* Tax issues to consider at death of S Corporation shareholder* Stock redemptions as a tax planning tool* Accommodating a non-qualified investor* Trusts and tax exempt shareholders* Second class of stock risks* S Corporation election compared to Section 1202 stock incentive
12/12/2019	8:30 a.m. - 4 p.m.	Online	8 CPE	Add
S Corporations: Tax Planning Ideas and Strategies (Webinar) (WCSCTP03)* Overview of the taxation of corporations and shareholder including making the S Corporation election* The decision to elect S Corporation status-factors to consider* Explanation and analysis of the application of the qualified business income deduction (IRC 199A)* Self employment tax and S Corporations* Distribution tax planning* Planning to minimize the impact of loss limitations* Tax planning for years with both distributions and losses* Termination Planning* Tax planning regarding transfer of appreciated assets to an S Corporation* Buying and selling S Corporations-tax planning ideas* Tax considerations of using the QSUB, Section 338(h)(10), or 336(e) elections* Tax issues to consider at death of S Corporation shareholder* Stock redemptions as a tax planning tool* Accommodating a non-qualified investor* Trusts and tax exempt shareholders* Second class of stock risks* S Corporation election compared to Section 1202 stock incentive
12/12/2019	10:30 a.m. - 6 p.m.	Online	8 CPE	Add
S Corporations: Tax Planning Ideas and Strategies (Webinar) (WCSCTP04)* Overview of the taxation of corporations and shareholder including making the S Corporation election* The decision to elect S Corporation status-factors to consider* Explanation and analysis of the application of the qualified business income deduction (IRC 199A)* Self employment tax and S Corporations* Distribution tax planning* Planning to minimize the impact of loss limitations* Tax planning for years with both distributions and losses* Termination Planning* Tax planning regarding transfer of appreciated assets to an S Corporation* Buying and selling S Corporations-tax planning ideas* Tax considerations of using the QSUB, Section 338(h)(10), or 336(e) elections* Tax issues to consider at death of S Corporation shareholder* Stock redemptions as a tax planning tool* Accommodating a non-qualified investor* Trusts and tax exempt shareholders* Second class of stock risks* S Corporation election compared to Section 1202 stock incentive
1/22/2020	8:30 a.m. - 4 p.m.	Online	8 CPE	Add
S Corporations: Tax Planning Ideas and Strategies (Webinar) (WCSCTP05)* Overview of the taxation of corporations and shareholder including making the S Corporation election* The decision to elect S Corporation status-factors to consider* Explanation and analysis of the application of the qualified business income deduction (IRC 199A)* Self employment tax and S Corporations* Distribution tax planning* Planning to minimize the impact of loss limitations* Tax planning for years with both distributions and losses* Termination Planning* Tax planning regarding transfer of appreciated assets to an S Corporation* Buying and selling S Corporations-tax planning ideas* Tax considerations of using the QSUB, Section 338(h)(10), or 336(e) elections* Tax issues to consider at death of S Corporation shareholder* Stock redemptions as a tax planning tool* Accommodating a non-qualified investor* Trusts and tax exempt shareholders* Second class of stock risks* S Corporation election compared to Section 1202 stock incentive
1/22/2020	10:30 a.m. - 6 p.m.	Online	8 CPE	Add
New Sophisticated Planning for High Networth Clients (Webinar) (WCSPHN02)* Income taxation-including individual, partnership, corporate and international* Estate taxation* Estate planning* Asset protection planning* Trust planning
1/24/2020	8:30 a.m. - 4 p.m.	Online	8 CPE	Add
New Sophisticated Planning for High Networth Clients (Webinar) (WCSPHN03)* Income taxation-including individual, partnership, corporate and international* Estate taxation* Estate planning* Asset protection planning* Trust planning
1/24/2020	10:30 a.m. - 6 p.m.	Online	8 CPE	Add
Social Security: Advanced Education and Training (Webinar) (WCSSAE01)* Family maximum* Annual earnings test* Delayed retirement credits* Spousal benefits and surviving spouse benefits* Children's benefits, specifically the definition of children* Social Security options software* Alternative pension plans for government workers* Legislation to change Social Security* Means testing* Application process* Online Social Security calculators* Client consultations
11/19/2019	8:30 a.m. - 4 p.m.	Online	8 CPE	Add
Social Security: Advanced Education and Training (Webinar) (WCSSAE02)* Family maximum* Annual earnings test* Delayed retirement credits* Spousal benefits and surviving spouse benefits* Children's benefits, specifically the definition of children* Social Security options software* Alternative pension plans for government workers* Legislation to change Social Security* Means testing* Application process* Online Social Security calculators* Client consultations
11/19/2019	10:30 a.m. - 6 p.m.	Online	8 CPE	Add
Social Security: Advanced Education and Training (Webinar) (WCSSAE03)* Family maximum* Annual earnings test* Delayed retirement credits* Spousal benefits and surviving spouse benefits* Children's benefits, specifically the definition of children* Social Security options software* Alternative pension plans for government workers* Legislation to change Social Security* Means testing* Application process* Online Social Security calculators* Client consultations
1/14/2020	8:30 a.m. - 4 p.m.	Online	8 CPE	Add
Social Security: Advanced Education and Training (Webinar) (WCSSAE04)* Family maximum* Annual earnings test* Delayed retirement credits* Spousal benefits and surviving spouse benefits* Children's benefits, specifically the definition of children* Social Security options software* Alternative pension plans for government workers* Legislation to change Social Security* Means testing* Application process* Online Social Security calculators* Client consultations
1/14/2020	10:30 a.m. - 6 p.m.	Online	8 CPE	Add
Advising Clients of Social Security Benefits (Webinar) (WCSSB03)* Developing issues regarding Social Security* Retirement versus disability* Annual statement* Benefits calculation* Taking benefits early versus later* Taxation of benefits* Strategies for single individuals, survivors, and couples* Spousal and survivors benefits* Medicare benefits* Windfall Elimination Provision and Government Pension Offset
12/5/2019	8:30 a.m. - 4 p.m.	Online	8 CPE	Add
Advising Clients of Social Security Benefits (Webinar) (WCSSB04)* Developing issues regarding Social Security* Retirement versus disability* Annual statement* Benefits calculation* Taking benefits early versus later* Taxation of benefits* Strategies for single individuals, survivors, and couples* Spousal and survivors benefits* Medicare benefits* Windfall Elimination Provision and Government Pension Offset
12/5/2019	10:30 a.m. - 6 p.m.	Online	8 CPE	Add
Terminating and Funding Subtrusts (Webinar) (WCSUBT02)* Delaware Tax Trap for step-up in basis* Portability elections and QTIP elections timing* Affect of the 11.2 million exemption on administration* Timing of funding* Allocation of family residence* Dealing with large IRAs* Stale trust funding
1/24/2020	8:30 a.m. - 4 p.m.	Online	8 CPE	Add
Terminating and Funding Subtrusts (Webinar) (WCSUBT03)* Delaware Tax Trap for step-up in basis* Portability elections and QTIP elections timing* Affect of the 11.2 million exemption on administration* Timing of funding* Allocation of family residence* Dealing with large IRAs* Stale trust funding
1/24/2020	10:30 a.m. - 6 p.m.	Online	8 CPE	Add
Form 1041: Down to the Basics (Webinar) (WCT10404)* Introduction to the fiduciary entity* Fiduciary accounting fundamentals* Subchapter J, DNI and the Distribution Deduction* Simple and complex trusts* Alternative Minimum Tax (AMT) for fiduciary entities* Form 1041 updates* Special problem situations
1/15/2020	8:30 a.m. - 4 p.m.	Online	8 CPE	Add
Form 1041: Down to the Basics (Webinar) (WCT10405)* Introduction to the fiduciary entity* Fiduciary accounting fundamentals* Subchapter J, DNI and the Distribution Deduction* Simple and complex trusts* Alternative Minimum Tax (AMT) for fiduciary entities* Form 1041 updates* Special problem situations
1/15/2020	10:30 a.m. - 6 p.m.	Online	8 CPE	Add
Federal Tax Update for Individuals (Webinar) (WCTAXA01)* 2019 federal tax legislation* 2019 final and proposed individual income tax regulations* Relevant IRS rulings and notices* Relevant individual income tax cases* Tax practice and compliance matters, planning, and due diligence considerations
11/25/2019	8:30 a.m. - 4 p.m.	Online	8 CPE	Add
Federal Tax Update for Individuals (Webinar) (WCTAXA02)* 2019 federal tax legislation* 2019 final and proposed individual income tax regulations* Relevant IRS rulings and notices* Relevant individual income tax cases* Tax practice and compliance matters, planning, and due diligence considerations
12/12/2019	8:30 a.m. - 4 p.m.	Online	8 CPE	Add
Federal Tax Update for Individuals (Webinar) (WCTAXA03)* 2019 federal tax legislation* 2019 final and proposed individual income tax regulations* Relevant IRS rulings and notices* Relevant individual income tax cases* Tax practice and compliance matters, planning, and due diligence considerations
12/12/2019	10:30 a.m. - 6 p.m.	Online	8 CPE	Add
Federal Tax Update for Businesses and Estates (Webinar) (WCTAXB01)* 2019 federal tax legislation* Significant IRS rulings and notices* Important business, trust and estate tax cases* Tax practice and compliance matters, planning and due diligence reminders
11/26/2019	8:30 a.m. - 4 p.m.	Online	8 CPE	Add
Federal Tax Update for Businesses and Estates (Webinar) (WCTAXB02)* 2019 federal tax legislation* Significant IRS rulings and notices* Important business, trust and estate tax cases* Tax practice and compliance matters, planning and due diligence reminders
12/13/2019	8:30 a.m. - 4 p.m.	Online	8 CPE	Add
Federal Tax Update for Businesses and Estates (Webinar) (WCTAXB03)* 2019 federal tax legislation* Significant IRS rulings and notices* Important business, trust and estate tax cases* Tax practice and compliance matters, planning and due diligence reminders
12/13/2019	10:30 a.m. - 6 p.m.	Online	8 CPE	Add
Strategies for Tax Dispute Resolution (Webinar) (WCTCFS01)Examination process: organization of restructured IRS; standards for return selection; AICPA SSTS (revised); Circular 230 guidelines; amended returns; and approaches to resolving examination problems. Civil penalties: delinquency penalties, accuracy-related penalty; fraud penalty; preparer penalty; promoter and protestor penalties; and foreign information return penalty regime. Administrative appeals: nature and scope; bypassing appeal; drafting the protest letter; appeals conference; and settlement approaches. Collection process: significance of assessment; nature of tax liens and levies; installment agreements; collection due process; offers in compromise and bankruptcy. Tax fraud: civil tax fraud badges; criminal tax fraud violations; defenses; voluntary disclosures; role of Kovel accountant. Judicial proceedings: Tax Court; federal district court; Court of Federal Claims; and California Superior Court.
1/6/2020	8:30 a.m. - 4 p.m.	Online	8 CPE	Add
Strategies for Tax Dispute Resolution (Webinar) (WCTCFS02)Examination process: organization of restructured IRS; standards for return selection; AICPA SSTS (revised); Circular 230 guidelines; amended returns; and approaches to resolving examination problems. Civil penalties: delinquency penalties, accuracy-related penalty; fraud penalty; preparer penalty; promoter and protestor penalties; and foreign information return penalty regime. Administrative appeals: nature and scope; bypassing appeal; drafting the protest letter; appeals conference; and settlement approaches. Collection process: significance of assessment; nature of tax liens and levies; installment agreements; collection due process; offers in compromise and bankruptcy. Tax fraud: civil tax fraud badges; criminal tax fraud violations; defenses; voluntary disclosures; role of Kovel accountant. Judicial proceedings: Tax Court; federal district court; Court of Federal Claims; and California Superior Court.
1/6/2020	10:30 a.m. - 6 p.m.	Online	8 CPE	Add
New Learn Engagement: 4 Steps to Retaining top Talent (Webinar) (WCTESR02)* Practice Management
11/19/2019	1 - 3 p.m.	Online	2 CPE	Add
New International Tax Lunch: Expatriation - The Tax Consequences of Relinquishing U.S. Citizenship Or Green Card Status (Webinar) (WCTL0101)* Who is a 'covered expatriate?'* Pre-expatriation planning to eliminate covered expatriate status.* Taxation of inheritances or gifts received from covered expatriates.* Form 8854 preparation.* Dual status income tax returns for the expatriation year.
1/10/2020	2 - 3 p.m.	Online	1 CPE	Add
New International Tax Lunch: Inbound Executives of Foreign Corporations (Webinar) (WCTL1201)* Definition of resident and nonresident for income tax and estate gift tax.* Starting and ending dates for resident status.* Use of tax treaties and the closer connection test to control resident/nonresident status.* Expatriation tax rules as they apply to green card holders.* Reporting requirements for PFICs, CFCs, and foreign trusts.
12/13/2019	2 - 3 p.m.	Online	1 CPE	Add
Tax Practitioner's Guide to Accounting and Reporting Issues (Webinar) (WCTPAR02)* Highlights new and troublesome issues for those tax practitioners issuing compilation and review reports* Examination of book versus tax differences* Changes needed to the body of the statements when tax basis financials are presented* Tax basis financials-what disclosures are really necessary* Problems and issues in compilations and reviews, including an update of SSARS 21-23* Overview of recent relevant accounting standards updates* Standards for tax and consulting services
12/12/2019	8:30 a.m. - 4 p.m.	Online	8 CPE	Add
Tax Practitioner's Guide to Accounting and Reporting Issues (Webinar) (WCTPAR03)* Highlights new and troublesome issues for those tax practitioners issuing compilation and review reports* Examination of book versus tax differences* Changes needed to the body of the statements when tax basis financials are presented* Tax basis financials-what disclosures are really necessary* Problems and issues in compilations and reviews, including an update of SSARS 21-23* Overview of recent relevant accounting standards updates* Standards for tax and consulting services
12/12/2019	10:30 a.m. - 6 p.m.	Online	8 CPE	Add
Tax Practitioner's Guide to Accounting and Reporting Issues (Webinar) (WCTPAR04)* Highlights new and troublesome issues for those tax practitioners issuing compilation and review reports* Examination of book versus tax differences* Changes needed to the body of the statements when tax basis financials are presented* Tax basis financials-what disclosures are really necessary* Problems and issues in compilations and reviews, including an update of SSARS 21-23* Overview of recent relevant accounting standards updates* Standards for tax and consulting services
1/8/2020	10:30 a.m. - 6 p.m.	Online	8 CPE	Add
Special topics In Partnership and LLC Taxation (Webinar) (WCTPLT04)* Partnership LLC formations (IRC Sec. 721)* Income/loss allocations (IRC Sec. 704(b))* Allocations related to property with a tax-book difference (IRC Sec. 704(c))* Partnership LLC distributions (IRC Secs. 731-732)* Partner's tax basis and the impact of debt (IRC Sec. 752)* Inside basis adjustments (IRC Sec. 754)
1/23/2020	8:30 a.m. - 4 p.m.	Online	8 CPE	Add
Special topics In Partnership and LLC Taxation (Webinar) (WCTPLT05)* Partnership LLC formations (IRC Sec. 721)* Income/loss allocations (IRC Sec. 704(b))* Allocations related to property with a tax-book difference (IRC Sec. 704(c))* Partnership LLC distributions (IRC Secs. 731-732)* Partner's tax basis and the impact of debt (IRC Sec. 752)* Inside basis adjustments (IRC Sec. 754)
1/23/2020	10:30 a.m. - 6 p.m.	Online	8 CPE	Add
Federal Tax Update: Comprehensive Business Tax (Forms 1065, 1120S and 1120) (Webinar) (WCYUFB03)* Detailed coverage of any new business income tax legislation passed by Congress and signed by President Trump.* Look at any changes to the Forms 1120, 1120S and 1065 and other related schedules and forms.* Understand recent changes to depreciation and §179 expense.* Determine the tax law impact to Issues related to compensation, distributions, liquidations, self-employment taxes and retirement plans.
11/18/2019	8:30 a.m. - 4 p.m.	Online	8 CPE	Add
Federal Tax Update: Comprehensive Business Tax (Forms 1065, 1120S and 1120) (Webinar) (WCYUFB04)* Detailed coverage of any new business income tax legislation passed by Congress and signed by President Trump.* Look at any changes to the Forms 1120, 1120S and 1065 and other related schedules and forms.* Understand recent changes to depreciation and §179 expense.* Determine the tax law impact to Issues related to compensation, distributions, liquidations, self-employment taxes and retirement plans.
11/18/2019	10:30 a.m. - 6 p.m.	Online	8 CPE	Add
Federal Tax Update: Comprehensive Business Tax (Forms 1065, 1120S and 1120) (Webinar) (WCYUFB05)* Detailed coverage of any new business income tax legislation passed by Congress and signed by President Trump.* Look at any changes to the Forms 1120, 1120S and 1065 and other related schedules and forms.* Understand recent changes to depreciation and §179 expense.* Determine the tax law impact to Issues related to compensation, distributions, liquidations, self-employment taxes and retirement plans.
12/2/2019	8:30 a.m. - 4 p.m.	Online	8 CPE	Add
Federal Tax Update: Comprehensive Business Tax (Forms 1065, 1120S and 1120) (Webinar) (WCYUFB06)* Detailed coverage of any new business income tax legislation passed by Congress and signed by President Trump.* Look at any changes to the Forms 1120, 1120S and 1065 and other related schedules and forms.* Understand recent changes to depreciation and §179 expense.* Determine the tax law impact to Issues related to compensation, distributions, liquidations, self-employment taxes and retirement plans.
12/2/2019	10:30 a.m. - 6 p.m.	Online	8 CPE	Add
Federal Tax Update: Comprehensive Business Tax (Forms 1065, 1120S and 1120) (Webinar) (WCYUFB07)* Detailed coverage of any new business income tax legislation passed by Congress and signed by President Trump.* Look at any changes to the Forms 1120, 1120S and 1065 and other related schedules and forms.* Understand recent changes to depreciation and §179 expense.* Determine the tax law impact to Issues related to compensation, distributions, liquidations, self-employment taxes and retirement plans.
12/18/2019	8:30 a.m. - 4 p.m.	Online	8 CPE	Add
Federal Tax Update: Comprehensive Business Tax (Forms 1065, 1120S and 1120) (Webinar) (WCYUFB08)* Detailed coverage of any new business income tax legislation passed by Congress and signed by President Trump.* Look at any changes to the Forms 1120, 1120S and 1065 and other related schedules and forms.* Understand recent changes to depreciation and §179 expense.* Determine the tax law impact to Issues related to compensation, distributions, liquidations, self-employment taxes and retirement plans.
12/18/2019	10:30 a.m. - 6 p.m.	Online	8 CPE	Add
Federal Tax Update: Comprehensive Business Tax (Forms 1065, 1120S and 1120) (Webinar) (WCYUFB09)* Detailed coverage of any new business income tax legislation passed by Congress and signed by President Trump.* Look at any changes to the Forms 1120, 1120S and 1065 and other related schedules and forms.* Understand recent changes to depreciation and §179 expense.* Determine the tax law impact to Issues related to compensation, distributions, liquidations, self-employment taxes and retirement plans.
12/27/2019	8:30 a.m. - 4 p.m.	Online	8 CPE	Add
Federal Tax Update: Comprehensive Business Tax (Forms 1065, 1120S and 1120) (Webinar) (WCYUFB10)* Detailed coverage of any new business income tax legislation passed by Congress and signed by President Trump.* Look at any changes to the Forms 1120, 1120S and 1065 and other related schedules and forms.* Understand recent changes to depreciation and §179 expense.* Determine the tax law impact to Issues related to compensation, distributions, liquidations, self-employment taxes and retirement plans.
12/27/2019	10:30 a.m. - 6 p.m.	Online	8 CPE	Add
Federal Tax Update: Comprehensive Business Tax (Forms 1065, 1120S and 1120) (Webinar) (WCYUFB11)* Detailed coverage of any new business income tax legislation passed by Congress and signed by President Trump.* Look at any changes to the Forms 1120, 1120S and 1065 and other related schedules and forms.* Understand recent changes to depreciation and §179 expense.* Determine the tax law impact to Issues related to compensation, distributions, liquidations, self-employment taxes and retirement plans.
1/22/2020	8:30 a.m. - 4 p.m.	Online	8 CPE	Add
Federal Tax Update: Comprehensive Business Tax (Forms 1065, 1120S and 1120) (Webinar) (WCYUFB12)* Detailed coverage of any new business income tax legislation passed by Congress and signed by President Trump.* Look at any changes to the Forms 1120, 1120S and 1065 and other related schedules and forms.* Understand recent changes to depreciation and §179 expense.* Determine the tax law impact to Issues related to compensation, distributions, liquidations, self-employment taxes and retirement plans.
1/22/2020	10:30 a.m. - 6 p.m.	Online	8 CPE	Add
Federal Tax Update: Comprehensive Individual Tax (Form 1040) (Webinar) (WCYUFI03)* Detailed coverage of any new individual income tax law signed by President Trump.* Review the ACA taxes, penalties and credits repealed and retained.* Look at any changes to the Form 1040 and other related schedules and forms.* Cover issues related to the various taxes, i.e., income, capital gain, self-employment and alternative minimum tax (AMT).* Review changes to depreciation, itemized deductions, adjustments to income, passive activities and tax credits.
11/19/2019	8:30 a.m. - 4 p.m.	Online	8 CPE	Add
Federal Tax Update: Comprehensive Individual Tax (Form 1040) (Webinar) (WCYUFI04)* Detailed coverage of any new individual income tax law signed by President Trump.* Review the ACA taxes, penalties and credits repealed and retained.* Look at any changes to the Form 1040 and other related schedules and forms.* Cover issues related to the various taxes, i.e., income, capital gain, self-employment and alternative minimum tax (AMT).* Review changes to depreciation, itemized deductions, adjustments to income, passive activities and tax credits.
11/19/2019	10:30 a.m. - 6 p.m.	Online	8 CPE	Add
Federal Tax Update: Comprehensive Individual Tax (Form 1040) (Webinar) (WCYUFI05)* Detailed coverage of any new individual income tax law signed by President Trump.* Review the ACA taxes, penalties and credits repealed and retained.* Look at any changes to the Form 1040 and other related schedules and forms.* Cover issues related to the various taxes, i.e., income, capital gain, self-employment and alternative minimum tax (AMT).* Review changes to depreciation, itemized deductions, adjustments to income, passive activities and tax credits.
12/3/2019	8:30 a.m. - 4 p.m.	Online	8 CPE	Add
Federal Tax Update: Comprehensive Individual Tax (Form 1040) (Webinar) (WCYUFI06)* Detailed coverage of any new individual income tax law signed by President Trump.* Review the ACA taxes, penalties and credits repealed and retained.* Look at any changes to the Form 1040 and other related schedules and forms.* Cover issues related to the various taxes, i.e., income, capital gain, self-employment and alternative minimum tax (AMT).* Review changes to depreciation, itemized deductions, adjustments to income, passive activities and tax credits.
12/3/2019	10:30 a.m. - 6 p.m.	Online	8 CPE	Add
Federal Tax Update: Comprehensive Individual Tax (Form 1040) (Webinar) (WCYUFI07)* Detailed coverage of any new individual income tax law signed by President Trump.* Review the ACA taxes, penalties and credits repealed and retained.* Look at any changes to the Form 1040 and other related schedules and forms.* Cover issues related to the various taxes, i.e., income, capital gain, self-employment and alternative minimum tax (AMT).* Review changes to depreciation, itemized deductions, adjustments to income, passive activities and tax credits.
12/19/2019	8:30 a.m. - 4 p.m.	Online	8 CPE	Add
Federal Tax Update: Comprehensive Individual Tax (Form 1040) (Webinar) (WCYUFI08)* Detailed coverage of any new individual income tax law signed by President Trump.* Review the ACA taxes, penalties and credits repealed and retained.* Look at any changes to the Form 1040 and other related schedules and forms.* Cover issues related to the various taxes, i.e., income, capital gain, self-employment and alternative minimum tax (AMT).* Review changes to depreciation, itemized deductions, adjustments to income, passive activities and tax credits.
12/19/2019	10:30 a.m. - 6 p.m.	Online	8 CPE	Add
Federal Tax Update: Comprehensive Individual Tax (Form 1040) (Webinar) (WCYUFI09)* Detailed coverage of any new individual income tax law signed by President Trump.* Review the ACA taxes, penalties and credits repealed and retained.* Look at any changes to the Form 1040 and other related schedules and forms.* Cover issues related to the various taxes, i.e., income, capital gain, self-employment and alternative minimum tax (AMT).* Review changes to depreciation, itemized deductions, adjustments to income, passive activities and tax credits.
12/27/2019	8:30 a.m. - 4 p.m.	Online	8 CPE	Add
Federal Tax Update: Comprehensive Individual Tax (Form 1040) (Webinar) (WCYUFI10)* Detailed coverage of any new individual income tax law signed by President Trump.* Review the ACA taxes, penalties and credits repealed and retained.* Look at any changes to the Form 1040 and other related schedules and forms.* Cover issues related to the various taxes, i.e., income, capital gain, self-employment and alternative minimum tax (AMT).* Review changes to depreciation, itemized deductions, adjustments to income, passive activities and tax credits.
12/27/2019	10:30 a.m. - 6 p.m.	Online	8 CPE	Add
Federal Tax Update: Comprehensive Individual Tax (Form 1040) (Webinar) (WCYUFI11)* Detailed coverage of any new individual income tax law signed by President Trump.* Review the ACA taxes, penalties and credits repealed and retained.* Look at any changes to the Form 1040 and other related schedules and forms.* Cover issues related to the various taxes, i.e., income, capital gain, self-employment and alternative minimum tax (AMT).* Review changes to depreciation, itemized deductions, adjustments to income, passive activities and tax credits.
1/23/2020	8:30 a.m. - 4 p.m.	Online	8 CPE	Add
Federal Tax Update: Comprehensive Individual Tax (Form 1040) (Webinar) (WCYUFI12)* Detailed coverage of any new individual income tax law signed by President Trump.* Review the ACA taxes, penalties and credits repealed and retained.* Look at any changes to the Form 1040 and other related schedules and forms.* Cover issues related to the various taxes, i.e., income, capital gain, self-employment and alternative minimum tax (AMT).* Review changes to depreciation, itemized deductions, adjustments to income, passive activities and tax credits.
1/23/2020	10:30 a.m. - 6 p.m.	Online	8 CPE	Add
New Partnership Preparation, Basis Calculations and Distributions: Form 1065 Schedule K & K1 Analysis (Webinar) (WCYUPP03)* Emphasize any new legislative changes affecting partnerships and partners* Review the Form 1065 to learn how income statement items get reported on the tax return (i.e., page 1 versus Schedule K) and flow-thru to the partner-members on Schedule K-1* Analyze the Schedule K-1 line-by-line and discuss where the items get reported on the individual's Federal income tax return and how the items affect the partner member's outside basis* Look at what relevant information related to the 3.8% net investment income tax needs to be reported to the partners-members* Formation issues including the mandatory allocation of the §704(c) pre-contribution gain or losses back to the contributing partner-member* The purpose of tax and §704(b) book capital account* Reporting recourse and non-recourse debt on the Schedule K-1* Tax ramifications and reporting of cash and non-cash distributions including disproportionate distributions of "hot assets"* Overview of the §754 election for optional basis adjustments triggering §743 (transfer of interests) and §734 (distributions)
11/21/2019	8:30 a.m. - 4 p.m.	Online	8 CPE	Add
New Partnership Preparation, Basis Calculations and Distributions: Form 1065 Schedule K & K1 Analysis (Webinar) (WCYUPP04)* Emphasize any new legislative changes affecting partnerships and partners* Review the Form 1065 to learn how income statement items get reported on the tax return (i.e., page 1 versus Schedule K) and flow-thru to the partner-members on Schedule K-1* Analyze the Schedule K-1 line-by-line and discuss where the items get reported on the individual's Federal income tax return and how the items affect the partner member's outside basis* Look at what relevant information related to the 3.8% net investment income tax needs to be reported to the partners-members* Formation issues including the mandatory allocation of the §704(c) pre-contribution gain or losses back to the contributing partner-member* The purpose of tax and §704(b) book capital account* Reporting recourse and non-recourse debt on the Schedule K-1* Tax ramifications and reporting of cash and non-cash distributions including disproportionate distributions of "hot assets"* Overview of the §754 election for optional basis adjustments triggering §743 (transfer of interests) and §734 (distributions)
11/21/2019	10:30 a.m. - 6 p.m.	Online	8 CPE	Add
New Partnership Preparation, Basis Calculations and Distributions: Form 1065 Schedule K & K1 Analysis (Webinar) (WCYUPP05)* Emphasize any new legislative changes affecting partnerships and partners* Review the Form 1065 to learn how income statement items get reported on the tax return (i.e., page 1 versus Schedule K) and flow-thru to the partner-members on Schedule K-1* Analyze the Schedule K-1 line-by-line and discuss where the items get reported on the individual's Federal income tax return and how the items affect the partner member's outside basis* Look at what relevant information related to the 3.8% net investment income tax needs to be reported to the partners-members* Formation issues including the mandatory allocation of the §704(c) pre-contribution gain or losses back to the contributing partner-member* The purpose of tax and §704(b) book capital account* Reporting recourse and non-recourse debt on the Schedule K-1* Tax ramifications and reporting of cash and non-cash distributions including disproportionate distributions of "hot assets"* Overview of the §754 election for optional basis adjustments triggering §743 (transfer of interests) and §734 (distributions)
12/13/2019	8:30 a.m. - 4 p.m.	Online	8 CPE	Add
New Partnership Preparation, Basis Calculations and Distributions: Form 1065 Schedule K & K1 Analysis (Webinar) (WCYUPP06)* Emphasize any new legislative changes affecting partnerships and partners* Review the Form 1065 to learn how income statement items get reported on the tax return (i.e., page 1 versus Schedule K) and flow-thru to the partner-members on Schedule K-1* Analyze the Schedule K-1 line-by-line and discuss where the items get reported on the individual's Federal income tax return and how the items affect the partner member's outside basis* Look at what relevant information related to the 3.8% net investment income tax needs to be reported to the partners-members* Formation issues including the mandatory allocation of the §704(c) pre-contribution gain or losses back to the contributing partner-member* The purpose of tax and §704(b) book capital account* Reporting recourse and non-recourse debt on the Schedule K-1* Tax ramifications and reporting of cash and non-cash distributions including disproportionate distributions of "hot assets"* Overview of the §754 election for optional basis adjustments triggering §743 (transfer of interests) and §734 (distributions)
12/13/2019	10:30 a.m. - 6 p.m.	Online	8 CPE	Add
New Partnership Preparation, Basis Calculations and Distributions: Form 1065 Schedule K & K1 Analysis (Webinar) (WCYUPP07)* Emphasize any new legislative changes affecting partnerships and partners* Review the Form 1065 to learn how income statement items get reported on the tax return (i.e., page 1 versus Schedule K) and flow-thru to the partner-members on Schedule K-1* Analyze the Schedule K-1 line-by-line and discuss where the items get reported on the individual's Federal income tax return and how the items affect the partner member's outside basis* Look at what relevant information related to the 3.8% net investment income tax needs to be reported to the partners-members* Formation issues including the mandatory allocation of the §704(c) pre-contribution gain or losses back to the contributing partner-member* The purpose of tax and §704(b) book capital account* Reporting recourse and non-recourse debt on the Schedule K-1* Tax ramifications and reporting of cash and non-cash distributions including disproportionate distributions of "hot assets"* Overview of the §754 election for optional basis adjustments triggering §743 (transfer of interests) and §734 (distributions)
12/30/2019	8:30 a.m. - 4 p.m.	Online	8 CPE	Add
New Partnership Preparation, Basis Calculations and Distributions: Form 1065 Schedule K & K1 Analysis (Webinar) (WCYUPP08)* Emphasize any new legislative changes affecting partnerships and partners* Review the Form 1065 to learn how income statement items get reported on the tax return (i.e., page 1 versus Schedule K) and flow-thru to the partner-members on Schedule K-1* Analyze the Schedule K-1 line-by-line and discuss where the items get reported on the individual's Federal income tax return and how the items affect the partner member's outside basis* Look at what relevant information related to the 3.8% net investment income tax needs to be reported to the partners-members* Formation issues including the mandatory allocation of the §704(c) pre-contribution gain or losses back to the contributing partner-member* The purpose of tax and §704(b) book capital account* Reporting recourse and non-recourse debt on the Schedule K-1* Tax ramifications and reporting of cash and non-cash distributions including disproportionate distributions of "hot assets"* Overview of the §754 election for optional basis adjustments triggering §743 (transfer of interests) and §734 (distributions)
12/30/2019	10:30 a.m. - 6 p.m.	Online	8 CPE	Add
New Partnership Preparation, Basis Calculations and Distributions: Form 1065 Schedule K & K1 Analysis (Webinar) (WCYUPP09)* Emphasize any new legislative changes affecting partnerships and partners* Review the Form 1065 to learn how income statement items get reported on the tax return (i.e., page 1 versus Schedule K) and flow-thru to the partner-members on Schedule K-1* Analyze the Schedule K-1 line-by-line and discuss where the items get reported on the individual's Federal income tax return and how the items affect the partner member's outside basis* Look at what relevant information related to the 3.8% net investment income tax needs to be reported to the partners-members* Formation issues including the mandatory allocation of the §704(c) pre-contribution gain or losses back to the contributing partner-member* The purpose of tax and §704(b) book capital account* Reporting recourse and non-recourse debt on the Schedule K-1* Tax ramifications and reporting of cash and non-cash distributions including disproportionate distributions of "hot assets"* Overview of the §754 election for optional basis adjustments triggering §743 (transfer of interests) and §734 (distributions)
1/29/2020	8:30 a.m. - 4 p.m.	Online	8 CPE	Add
New Partnership Preparation, Basis Calculations and Distributions: Form 1065 Schedule K & K1 Analysis (Webinar) (WCYUPP10)* Emphasize any new legislative changes affecting partnerships and partners* Review the Form 1065 to learn how income statement items get reported on the tax return (i.e., page 1 versus Schedule K) and flow-thru to the partner-members on Schedule K-1* Analyze the Schedule K-1 line-by-line and discuss where the items get reported on the individual's Federal income tax return and how the items affect the partner member's outside basis* Look at what relevant information related to the 3.8% net investment income tax needs to be reported to the partners-members* Formation issues including the mandatory allocation of the §704(c) pre-contribution gain or losses back to the contributing partner-member* The purpose of tax and §704(b) book capital account* Reporting recourse and non-recourse debt on the Schedule K-1* Tax ramifications and reporting of cash and non-cash distributions including disproportionate distributions of "hot assets"* Overview of the §754 election for optional basis adjustments triggering §743 (transfer of interests) and §734 (distributions)
1/29/2020	10:30 a.m. - 6 p.m.	Online	8 CPE	Add
S Corporation Taxation: Comprehensive (Form 1120S) (Webinar) (WCYUSC05)* Emphasize any new legislative changes affecting S Corporation and shareholders* Review the Form 1120S and discuss how items get reported on the S Corporation tax return (i.e., page 1 versus Schedule K) and flow-thru to the shareholders on their schedule K-1* Analyze the Schedule K-1 line-by-line and discuss where the items get reported on the individual's Federal income tax return and how the items affect the shareholder's stock and debt basis* Look at what relevant information related to the 3.8% net investment income tax needs to be reported to the shareholders* S Corporation formation issues under IRC §351* Tax ramifications and reporting of distributions at the S Corporation level including when the S Corporation has prior C corporation earnings and profits (E&P)* Preparation of the Schedule M-2 and the ordering rules for distributions out of the AAA, OAA, PTI and E&P accounts
12/3/2019	8:30 a.m. - 4 p.m.	Online	8 CPE	Add
S Corporation Taxation: Comprehensive (Form 1120S) (Webinar) (WCYUSC06)* Emphasize any new legislative changes affecting S Corporation and shareholders* Review the Form 1120S and discuss how items get reported on the S Corporation tax return (i.e., page 1 versus Schedule K) and flow-thru to the shareholders on their schedule K-1* Analyze the Schedule K-1 line-by-line and discuss where the items get reported on the individual's Federal income tax return and how the items affect the shareholder's stock and debt basis* Look at what relevant information related to the 3.8% net investment income tax needs to be reported to the shareholders* S Corporation formation issues under IRC §351* Tax ramifications and reporting of distributions at the S Corporation level including when the S Corporation has prior C corporation earnings and profits (E&P)* Preparation of the Schedule M-2 and the ordering rules for distributions out of the AAA, OAA, PTI and E&P accounts
12/3/2019	10:30 a.m. - 6 p.m.	Online	8 CPE	Add
S Corporation Taxation: Comprehensive (Form 1120S) (Webinar) (WCYUSC07)* Emphasize any new legislative changes affecting S Corporation and shareholders* Review the Form 1120S and discuss how items get reported on the S Corporation tax return (i.e., page 1 versus Schedule K) and flow-thru to the shareholders on their schedule K-1* Analyze the Schedule K-1 line-by-line and discuss where the items get reported on the individual's Federal income tax return and how the items affect the shareholder's stock and debt basis* Look at what relevant information related to the 3.8% net investment income tax needs to be reported to the shareholders* S Corporation formation issues under IRC §351* Tax ramifications and reporting of distributions at the S Corporation level including when the S Corporation has prior C corporation earnings and profits (E&P)* Preparation of the Schedule M-2 and the ordering rules for distributions out of the AAA, OAA, PTI and E&P accounts
12/20/2019	8:30 a.m. - 4 p.m.	Online	8 CPE	Add
S Corporation Taxation: Comprehensive (Form 1120S) (Webinar) (WCYUSC08)* Emphasize any new legislative changes affecting S Corporation and shareholders* Review the Form 1120S and discuss how items get reported on the S Corporation tax return (i.e., page 1 versus Schedule K) and flow-thru to the shareholders on their schedule K-1* Analyze the Schedule K-1 line-by-line and discuss where the items get reported on the individual's Federal income tax return and how the items affect the shareholder's stock and debt basis* Look at what relevant information related to the 3.8% net investment income tax needs to be reported to the shareholders* S Corporation formation issues under IRC §351* Tax ramifications and reporting of distributions at the S Corporation level including when the S Corporation has prior C corporation earnings and profits (E&P)* Preparation of the Schedule M-2 and the ordering rules for distributions out of the AAA, OAA, PTI and E&P accounts
12/20/2019	10:30 a.m. - 6 p.m.	Online	8 CPE	Add
S Corporation Taxation: Comprehensive (Form 1120S) (Webinar) (WCYUSC09)* Emphasize any new legislative changes affecting S Corporation and shareholders* Review the Form 1120S and discuss how items get reported on the S Corporation tax return (i.e., page 1 versus Schedule K) and flow-thru to the shareholders on their schedule K-1* Analyze the Schedule K-1 line-by-line and discuss where the items get reported on the individual's Federal income tax return and how the items affect the shareholder's stock and debt basis* Look at what relevant information related to the 3.8% net investment income tax needs to be reported to the shareholders* S Corporation formation issues under IRC §351* Tax ramifications and reporting of distributions at the S Corporation level including when the S Corporation has prior C corporation earnings and profits (E&P)* Preparation of the Schedule M-2 and the ordering rules for distributions out of the AAA, OAA, PTI and E&P accounts
1/28/2020	8:30 a.m. - 4 p.m.	Online	8 CPE	Add
S Corporation Taxation: Comprehensive (Form 1120S) (Webinar) (WCYUSC10)* Emphasize any new legislative changes affecting S Corporation and shareholders* Review the Form 1120S and discuss how items get reported on the S Corporation tax return (i.e., page 1 versus Schedule K) and flow-thru to the shareholders on their schedule K-1* Analyze the Schedule K-1 line-by-line and discuss where the items get reported on the individual's Federal income tax return and how the items affect the shareholder's stock and debt basis* Look at what relevant information related to the 3.8% net investment income tax needs to be reported to the shareholders* S Corporation formation issues under IRC §351* Tax ramifications and reporting of distributions at the S Corporation level including when the S Corporation has prior C corporation earnings and profits (E&P)* Preparation of the Schedule M-2 and the ordering rules for distributions out of the AAA, OAA, PTI and E&P accounts
1/28/2020	10:30 a.m. - 6 p.m.	Online	8 CPE	Add
New Take Control of Your Audit: Avoid Common Internal Control Missteps (Webinar) (WI000968)Defining what an internal control is Determining which controls are relevant to the audit * Identifying auditor responsibilities regarding internal control * Illustrating how internal control affects the risk assessment procedures * Describing the impact internal control has on further procedures
11/12/2019	12 - 2 p.m.	Online	2 CPE	Add
New Take Control of Your Audit: Avoid Common Internal Control Missteps (Webinar) (WI000972)Defining what an internal control is Determining which controls are relevant to the audit * Identifying auditor responsibilities regarding internal control * Illustrating how internal control affects the risk assessment procedures * Describing the impact internal control has on further procedures
12/17/2019	12 - 2 p.m.	Online	2 CPE	Add
New Take Control of Your Audit: Avoid Common Internal Control Missteps (Webinar) (WI000975)Defining what an internal control is Determining which controls are relevant to the audit * Identifying auditor responsibilities regarding internal control * Illustrating how internal control affects the risk assessment procedures * Describing the impact internal control has on further procedures
1/14/2020	12 - 2 p.m.	Online	2 CPE	Add
New Finance Business Partnering: The Essentials (Webinar) (WI001921)An overview of finance business partnering Using technical financial skills as a Finance Business Partner Commercial/business acumen Relationship building and influence * Communicating financial information effectively
12/6/2019	8 a.m. - 4 p.m.	Online	8 CPE	Add
New Blockchain: Investigating Transactions & Fraud (Webinar) (WI003125)Blockchain Data Analytics * Forensic Accounting * Fraud
11/13/2019	2 - 3:15 p.m.	Online	1.5 CPE	Add
New Blockchain for Financial Services (Webinar) (WI003236)Brief overview of the basic concepts behind blockchain technology Current regulatory landscape * The future of financial services * Use cases that show blockchain's potential in global financial markets, i.e. Cross-border payments * Raising capital*Smart contracts
12/10/2019	12 - 4 p.m.	Online	4 CPE	Add
New Finance Business Partnering: Influence to Impact (Webinar) (WI004187)Strategic thinking Communicating financial information effectively, including figures and charts * Influencing skills * Personal impact
11/12/2019	8 a.m. - 4 p.m.	Online	8 CPE	Add
New Demystifying Artificial Intelligence (Webinar) (WI009487)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
11/12/2019	8 a.m. - 12 p.m.	Online	4 CPE	Add
New Roadmap to Artificial Intelligence (Webinar) (WI009543)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
11/14/2019	8 a.m. - 12 p.m.	Online	4 CPE	Add
New Finance Transformation: Manage Disruption (Webinar) (WI010565)Future of finance Disruption in the business environment * The need to be agile in today's business environment * The role of technology as a disruptive force in a business's Finance function * Opportunities to add value, based on new business models, including the finance value chain and the CGMA Competency Framework * New skills and competencies required to enable the finance professional to add value to their organizations
12/19/2019	8 a.m. - 2 p.m.	Online	6 CPE	Add
New Demystifying Artificial Intelligence (Webinar) (WI011463)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
12/13/2019	12 - 4 p.m.	Online	4 CPE	Add
New Roadmap to Artificial Intelligence (Webinar) (WI011471)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
12/20/2019	8 a.m. - 12 p.m.	Online	4 CPE	Add
Settled and Approved II: Handling Disputes to Fiduciary Accountings (Webinar) (WCSA2H02)* Resolving fiduciary accountings that do not balance* Addressing questions about a fiduciary accounting* Reviewing other party's fiduciary accounting* Preparing for a deposition or trial on your fiduciary accounting
12/17/2019	12 - 2 p.m.	Online	2 CPE	Add
Settled and Approved II: Handling Disputes to Fiduciary Accountings (Webinar) (WCSA2H03)* Resolving fiduciary accountings that do not balance* Addressing questions about a fiduciary accounting* Reviewing other party's fiduciary accounting* Preparing for a deposition or trial on your fiduciary accounting
1/9/2020	12 - 2 p.m.	Online	2 CPE	Add
Selling a Principal Residence (Webinar) (WCSLPR02)* Determination of the gain from the sale of a principal residence* Explanation of the requirement that must be satisfied to be eligible for the exclusion including consideration of special ownership and use situations* Calculation of the amount of the exclusion* Tax considerations if the personal residence is sold at a loss* Tax planning ideas and strategies
11/12/2019	11:30 a.m. - 12:30 p.m.	Online	1 CPE	Add
Everything You Need to Know About Trusts (Webinar) (WCTRUS02)Trust obstacles and pitfallsRevoking irrevocable trustsTrust protectorsSuccession planning, retirement planning and estate planning through trustsSpecial needs and Medi-Cal/Medicare planningTax planning with trusts, including , GRATs, QPRTs, IDGTs, etc.Planning with A-B and A-B-C (QTIP) trustsAsset protection through domestic and foreign trusts
1/7/2020	8:30 a.m. - 4 p.m.	Online	8 CPE	Add
Everything You Need to Know About Trusts (Webinar) (WCTRUS03)Trust obstacles and pitfallsRevoking irrevocable trustsTrust protectorsSuccession planning, retirement planning and estate planning through trustsSpecial needs and Medi-Cal/Medicare planningTax planning with trusts, including , GRATs, QPRTs, IDGTs, etc.Planning with A-B and A-B-C (QTIP) trustsAsset protection through domestic and foreign trusts
1/7/2020	10:30 a.m. - 6 p.m.	Online	8 CPE	Add
New Taking The Work Out of Networking (Webinar) (WCTWNT02)* Personal leadership* Networking* Marketing* Business development
12/10/2019	12 - 2 p.m.	Online	2 CPE	Add
New Tax Accounting Methods (Webinar) (WCTXBA04)* What is a method of accounting, and why is the answer important?* How to select and adopt a method of accounting* When is income to be reported for both cash and accrual method businesses?* When are expenses to be reported for both cash and accrual method businesses?* How and when to account for inventory* How and when to change a method of accounting* Avoiding accounting method problems* Identifying planning opportunities* Relevance to income tax provision for financial reporting
2/3/2020	10:30 a.m. - 6 p.m.	Online	8 CPE	Add
Tax Considerations for Buying and Selling a Business (Webinar) (WCTXCB02)* Taxable asset sales, sale of stock of corporation and stock redemptions* Comparison of tax consequences of C corps, S Corps and partnerships* Tax treatment of transaction costs of acquired intangibles, IRC 197* Seller consulting and employment agreements* Installment sales* Employee stock ownership plan* Tax deferred acquisitive corporate reorganizations* Net operating losses and tax credits of acquired corporate business* Sec. 1202; Stock Section 1244; the basics of stock Section 754 elections; and Sec. 338 and 338(h)(10) elections
11/19/2019	8:30 a.m. - 4 p.m.	Online	8 CPE	Add
Tax Considerations for Buying and Selling a Business (Webinar) (WCTXCB03)* Taxable asset sales, sale of stock of corporation and stock redemptions* Comparison of tax consequences of C corps, S Corps and partnerships* Tax treatment of transaction costs of acquired intangibles, IRC 197* Seller consulting and employment agreements* Installment sales* Employee stock ownership plan* Tax deferred acquisitive corporate reorganizations* Net operating losses and tax credits of acquired corporate business* Sec. 1202; Stock Section 1244; the basics of stock Section 754 elections; and Sec. 338 and 338(h)(10) elections
11/19/2019	10:30 a.m. - 6 p.m.	Online	8 CPE	Add
Tax Considerations for Buying and Selling a Business (Webinar) (WCTXCB04)* Taxable asset sales, sale of stock of corporation and stock redemptions* Comparison of tax consequences of C corps, S Corps and partnerships* Tax treatment of transaction costs of acquired intangibles, IRC 197* Seller consulting and employment agreements* Installment sales* Employee stock ownership plan* Tax deferred acquisitive corporate reorganizations* Net operating losses and tax credits of acquired corporate business* Sec. 1202; Stock Section 1244; the basics of stock Section 754 elections; and Sec. 338 and 338(h)(10) elections
1/6/2020	8:30 a.m. - 4 p.m.	Online	8 CPE	Add
Tax Considerations for Buying and Selling a Business (Webinar) (WCTXCB05)* Taxable asset sales, sale of stock of corporation and stock redemptions* Comparison of tax consequences of C corps, S Corps and partnerships* Tax treatment of transaction costs of acquired intangibles, IRC 197* Seller consulting and employment agreements* Installment sales* Employee stock ownership plan* Tax deferred acquisitive corporate reorganizations* Net operating losses and tax credits of acquired corporate business* Sec. 1202; Stock Section 1244; the basics of stock Section 754 elections; and Sec. 338 and 338(h)(10) elections
1/6/2020	10:30 a.m. - 6 p.m.	Online	8 CPE	Add
Documentation Requirements, Design and Reviewing Techniques of Workpapers (Webinar) (WCWDPR02)* Documentation relating to specific areas of fraud, use of estimate, related parties, legal contingencies and the ability of the entity to continue as a going concern.* Ownership, confidentiality and retention of working papers.* The effect of working papers on the CPA's legal liability* Types of working papers and their organization within the engagement documentation, including electronic paperless approaches and tips.* Common deficiencies in engagement documentation as noted in peer reviews.* Management process and approach to workpaper review.* Pronouncements relating to the content of working papers for review and audit engagements.
12/13/2019	8:30 a.m. - 4 p.m.	Online	8 CPE	Add
What Every CPA Should Know About Fraud (Webinar) (WCWECF04)How is fraud detected? The role of external auditors in finding fraud Revenue recognition issues Corrupt management Data mining Physical and biometric controls
12/12/2019	10:30 a.m. - 2 p.m.	Online	4 CPE	Add
What Every CPA Should Know About Fraud (Webinar) (WCWECF05)How is fraud detected? The role of external auditors in finding fraud Revenue recognition issues Corrupt management Data mining Physical and biometric controls
1/10/2020	2:30 - 6 p.m.	Online	4 CPE	Add
New Working with the Internal Revenue Manual (Webinar) (WCWIRS01)* Internal Manual* IRS Examination Processes and Investigative Techniques* IRS Appeals Processes* IRS Collection Processes and Procedures* Special Topics
1/31/2020	3 - 5 p.m.	Online	2 CPE	Add
IRS Criminal Enforcement for Accountants (Webinar) (WCWSKA02)The laws enforced by the IRS Criminal Investigation Division. How do criminal tax cases arise. The processes a criminal tax case takes, from initiation, to investigation, to review by the U.S. Department of Justice, and ultimately to criminal trial. Domestic and foreign voluntary disclosures.
12/5/2019	12 - 2 p.m.	Online	2 CPE	Add
New Auditing Revenue Under ASC 606 (Webinar) (WI031925)ASC 606 - Revenue from Contracts with Customers Auditing revenue recognition
12/5/2019	12 - 1:30 p.m.	Online	1.5 CPE	Add
New Auditing Revenue Under ASC 606 (Webinar) (WI031930)ASC 606 - Revenue from Contracts with Customers Auditing revenue recognition
1/10/2020	12 - 1:30 p.m.	Online	1.5 CPE	Add
New Data Analytics for Finance Managers (Day 1) (Webinar) (WI038292)What is Analytics Finance as a Trusted Advisor * Foundations for Analytics * Executive Management's Finance Focus -- Performance Management * Telling an Analytics Story * Performance Driver Framework * Risk Analytics
11/25/2019	8 a.m. - 2 p.m.	Online	6 CPE	Add
New Data Analytics for Finance Managers (Day 1) (Webinar) (WI038293)What is Analytics Finance as a Trusted Advisor * Foundations for Analytics * Executive Management's Finance Focus -- Performance Management * Telling an Analytics Story * Performance Driver Framework * Risk Analytics
12/16/2019	9 a.m. - 3 p.m.	Online	6 CPE	Add
New Data Analytics for Finance Managers (Day 2) (Webinar) (WI038300)What is Analytics Finance as a Trusted Advisor * Foundations for Analytics * Executive Management's Finance Focus -- Performance Management * Telling an Analytics Story * Performance Driver Framework * Risk Analytics
11/26/2019	8 a.m. - 2 p.m.	Online	6 CPE	Add
New Data Analytics for Finance Managers (Day 2) (Webinar) (WI038301)What is Analytics Finance as a Trusted Advisor * Foundations for Analytics * Executive Management's Finance Focus -- Performance Management * Telling an Analytics Story * Performance Driver Framework * Risk Analytics
12/17/2019	9 a.m. - 3 p.m.	Online	6 CPE	Add
New CECL Implementation (Webinar) (WI044471)The necessary team members that need to be involved; impact in your internal controls; * critical elements when using a third party; and * how to discuss the new model with your auditors
12/12/2019	12 - 12:50 p.m.	Online	1 CPE	Add
New Independence Considerations and the Implementation of ASC 606 (Webinar) (WI048075)n/a
12/11/2019	12 - 12:50 p.m.	Online	1 CPE / 1 Ethics	Add
New Hot Topics in Today's Small Firm Environment (Webinar) (WI048877)n/a
12/4/2019	12 - 12:50 p.m.	Online	1 CPE	Add
New Blockchain for Insurance (Webinar) (WI049825)Overview of Blockchain Insurance - Use Case 1: Property and Casualty Insurance on Blockchain Use Case 2: Life Insurance on Blockchain - Use Case 3: Reinsurance on Blockchain * Emerging and Future Trends of Reinsurance on Blockchain
12/11/2019	12 - 4 p.m.	Online	4 CPE	Add
New Accounting Implementation Issues in Response to the 2018 Tax Law Change (Webinar) (WI056187)n/a
11/20/2019	12 - 12:50 p.m.	Online	1 CPE	Add
Understanding CPA Communication Privileges In Tax Practice (Webinar) (WCUCTP01)* The Federally Authorized Tax Practitioner (FATPs)* Understanding the attorney-client privilege* The Section 7525 Statutory Privilege and Limitations* The Work-Product Doctrine and Privilege and Limitations* Kovel Engagements and Limitations
12/10/2019	10:30 a.m. - 12:30 p.m.	Online	2 CPE	Add
Angles, Crowd Funding and Centure Capitalists (Webinar) (WCVCAP02)* Private equity market: yesterday and today* What venture capitalists and angel investors look for* Crowdfunding* Outside funding financial statements proposal* Accounting standards affecting prospective financial statements, preparation, review and compilation* Exit strategies and accounting implications
11/22/2019	8:30 a.m. - 4 p.m.	Online	8 CPE	Add
Angles, Crowd Funding and Centure Capitalists (Webinar) (WCVCAP03)* Private equity market: yesterday and today* What venture capitalists and angel investors look for* Crowdfunding* Outside funding financial statements proposal* Accounting standards affecting prospective financial statements, preparation, review and compilation* Exit strategies and accounting implications
11/22/2019	10:30 a.m. - 6 p.m.	Online	8 CPE	Add
Angles, Crowd Funding and Centure Capitalists (Webinar) (WCVCAP04)* Private equity market: yesterday and today* What venture capitalists and angel investors look for* Crowdfunding* Outside funding financial statements proposal* Accounting standards affecting prospective financial statements, preparation, review and compilation* Exit strategies and accounting implications
2/7/2020	10:30 a.m. - 6 p.m.	Online	8 CPE	Add
New Advanced Section 199A Planning Strategies (Webinar) (WI063565)n/a
11/21/2019	12 - 1:15 p.m.	Online	1.5 CPE	Add
New Advanced Section 199A Planning Strategies (Webinar) (WI063569)n/a
12/19/2019	12 - 1:15 p.m.	Online	1.5 CPE	Add
New Rise of the Robo Accountant (Webinar) (WI063717)n/a
11/20/2019	12 - 12:50 p.m.	Online	1 CPE	Add
New Marriage & Divorce After 2017 Tax Act (Webinar) (WI063726)n/a
11/18/2019	12 - 12:50 p.m.	Online	1 CPE	Add
New Marriage & Divorce After 2017 Tax Act (Webinar) (WI063731)n/a
12/18/2019	12 - 12:50 p.m.	Online	1 CPE	Add
New Business Combinations: Accounting and Auditing Issues (Webinar) (WI065346)n/a
12/10/2019	12 - 12:50 p.m.	Online	1 CPE	Add
New IT Governance, Risk and Controls (Webinar) (WI066370)Elements of security policy Organizational risk assessment Identity and access management Logical and physical access controls Network and system security controls Business continuity planning
12/17/2019	10 a.m. - 2 p.m.	Online	4 CPE	Add
New IT Governance, Risk and Controls (Webinar) (WI066376)Elements of security policy Organizational risk assessment Identity and access management Logical and physical access controls Network and system security controls Business continuity planning
2/11/2020	10 a.m. - 2 p.m.	Online	4 CPE	Add
New Tax Practice Quarterly: 2020 Busy Season Readiness (Webinar) (WI066435)Latest tax legislative updates Financial planning strategies * Tax Cuts and Jobs Act (TCJA) impacts on individuals and businesses
12/2/2019	12 - 1:45 p.m.	Online	2 CPE	Add
New IRS Controversies (Webinar) (WI066696)n/a
11/13/2019	12 - 12:50 p.m.	Online	1 CPE	Add
New IRS Controversies (Webinar) (WI067034)n/a
12/17/2019	12 - 12:50 p.m.	Online	1 CPE	Add
New Blockchain for Financial Advisors (Webinar) (WI067037)Brief overview of the basic concepts behind blockchain technology. Use cases that illustrate the impact of blockchain on investable assets. * Analysis of how blockchain and cryptoassets are evolving the world of financial advisors. * The future of financial advisors and financial advisory firms.
12/17/2019	8 a.m. - 2 p.m.	Online	6 CPE	Add
New Blockchain for Financial Advisors (Webinar) (WI068679)Brief overview of the basic concepts behind blockchain technology. Use cases that illustrate the impact of blockchain on investable assets. * Analysis of how blockchain and cryptoassets are evolving the world of financial advisors. * The future of financial advisors and financial advisory firms.
2/14/2020	8 a.m. - 2 p.m.	Online	6 CPE	Add
New Auditing Procurement Under Uniform Guidance (Webinar) (WI068686)n/a
12/10/2019	12 - 1:15 p.m.	Online	1.5 CPE	Add
New IRS Notices: A Practical Guide for Practitioner Responses (Webinar) (WI071392)Types of IRS notices IRS transcripts * IRS authorizations * Client communications tips * Best practices to respond to IRS notices
12/10/2019	12 - 1:45 p.m.	Online	2 CPE	Add
New Cyber Hygiene for Your Organization or Client (Webinar) (WI073930)The importance of cybersecurity and your role Prevention and response to common cyber attacks *Tools and processes for good cyber hygiene
12/17/2019	11 a.m. - 4 p.m.	Online	5 CPE	Add
New Cybersecurity Risk Management Program Considerations (Webinar) (WI073935)Identify the key elements of a cybersecurity risk management program (CRMP). Select the appropriate services needed by your organization or client to prevent and respond to common cyber threats. * Identify cybersecurity best practices.
12/18/2019	11 a.m. - 4 p.m.	Online	5 CPE	Add
New Common Plan Operational Errors (Webinar) (WI074589)Roundtable discussion between plan auditors and ERISA attornies Plan corrections * Real life operational errors found during plan audits * Auditor concerns
11/14/2019	12 - 2 p.m.	Online	2 CPE	Add
New Initial EBP Audits (Webinar) (WI074592)*Initial audits of employee benefit plans
11/15/2019	12 - 1 p.m.	Online	1 CPE	Add
New Finance Transformation: Ignite Change Certificate (Part 1) (Webinar) (WI077544)The Engage Objective The Plan Objective
12/20/2019	8 a.m. - 12 p.m.	Online	4 CPE	Add
New Retirement Distributions: Case Studies (Webinar) (WI079568)n/a
11/20/2019	12 - 1:45 p.m.	Online	2 CPE	Add
New Blockchain for Nonprofits (Webinar) (WI083702)Blockchain overview Blockchain implementation Donations of virtual currencies Tax and accounting implications of accepting virtual currencies Regulatory issues that impact blockchain implementations Tax considerations for private foundations
12/11/2019	12 - 4 p.m.	Online	4 CPE	Add
New AI Design Essentials: Unit 3 (Webinar) (WI093431)Understand the basics of AI and Machine Learning Develop an understanding of Data Management *Develop a holistic understanding of Intelligent Automation in audit, accounting, and finance
11/13/2019	12 - 3:30 p.m.	Online	3.5 CPE	Add
New AI Applications & Ethics: Unit 4 (Webinar) (WI093433)AI in audit ú AI in accounting AI management accounting AI in other areas of accounting AI ethics and governance ú Complex adaptive systems *AI architecture
12/16/2019	12 - 4 p.m.	Online	4 CPE	Add
Cybersecurity Readiness Assessment (Webinar) (WI887455)Cybersecurity risks to businesses and firms Different cybersecurity controls frameworks (i.e., NIST, ISO, TSC, etc.) Internal controls and other risk management activities Components of a cybersecurity risk management program
12/3/2019	8 a.m. - 12 p.m.	Online	4 CPE	Add
Cybersecurity Advisory Services: Readiness Assessment Deep Dive (Webinar) (WI887519)Cybersecurity risks to businesses and firms Different cybersecurity controls frameworks (i.e., NIST, ISO, TSC, etc.) Components of a cybersecurity risk management program Internal controls and other risk management activities * Client recommendations in a readiness assessment *Client service opportunities
12/2/2019	9:30 a.m. - 5:30 p.m.	Online	8 CPE	Add
New Developing Your Digital Mindset (Webinar) (WI4DYD01)Constant learning Agility Failing fast ú Decision-making Creativity, innovation, and exploration *Change management
12/2/2019	8 a.m. - 12 p.m.	Online	4 CPE	Add
New Developing Your Digital Mindset (Webinar) (WI4DYD02)Constant learning Agility Failing fast ú Decision-making Creativity, innovation, and exploration *Change management
2/5/2020	12 - 4 p.m.	Online	4 CPE	Add
Ethics and Professional Conduct: Updates and Practical Applications (Webinar) (WI893943)AICPA Code of Professional ConductConceptual framework*Independence provisions
12/2/2019	1:30 - 5:30 p.m.	Online	4 CPE / 4 Ethics	Add
Ethics and Professional Conduct: Updates and Practical Applications (Webinar) (WI893947)AICPA Code of Professional ConductConceptual framework*Independence provisions
1/3/2020	8 a.m. - 12 p.m.	Online	4 CPE / 4 Ethics	Add
Ethics and Professional Conduct: Updates and Practical Applications (Webinar) (WI893952)AICPA Code of Professional ConductConceptual framework*Independence provisions
2/4/2020	12 - 4 p.m.	Online	4 CPE / 4 Ethics	Add
Blockchain for Supply Chain (Webinar) (WI899067)Blockchain overview Blockchain public and private networks in regard to physical supply chain automation, digital goods and vendor management The role smart contracts play in supply chain blockchain networks How to determine the appropriateness of blockchain to a solution *Regulatory issues that impact blockchain implementations
12/9/2019	11 a.m. - 2:30 p.m.	Online	3.5 CPE	Add
Terminology, Transformation & Threat Landscape (Webinar) (WI899684)n/a
11/12/2019	10 a.m. - 1 p.m.	Online	3 CPE	Add
Cybersecurity Frameworks (Webinar) (WI899699)n/a
11/13/2019	10 a.m. - 1:30 p.m.	Online	3.5 CPE	Add
Risk Management Programme & The Business of Cybersecurity (Webinar) (WI899723)n/a
11/14/2019	10 a.m. - 1:30 p.m.	Online	4 CPE	Add
S Corporations: Key Issues, Compliance and Tax (Webinar) (WI901490)S Corporation qualifications Election of S Corporation status Termination or revocation of S Corporation status Pass-through of income and loss items to the shareholder Distributions to S Corporation shareholders Reporting and filing requirements Choice of year-end Shareholder basis
11/14/2019	9:30 a.m. - 5:30 p.m.	Online	8 CPE	Add
S Corporations: Key Issues, Compliance and Tax (Webinar) (WI901503)S Corporation qualifications Election of S Corporation status Termination or revocation of S Corporation status Pass-through of income and loss items to the shareholder Distributions to S Corporation shareholders Reporting and filing requirements Choice of year-end Shareholder basis
12/2/2019	8 a.m. - 4 p.m.	Online	8 CPE	Add
S Corporations: Key Issues, Compliance and Tax (Webinar) (WI901506)S Corporation qualifications Election of S Corporation status Termination or revocation of S Corporation status Pass-through of income and loss items to the shareholder Distributions to S Corporation shareholders Reporting and filing requirements Choice of year-end Shareholder basis
1/7/2020	8 a.m. - 4 p.m.	Online	8 CPE	Add
Advanced Tax Planning S Corporations (Webinar) (WI902714)S Corporation current development Compensation planning Basis in S Corporation stock Distributions Use of qualified subchapter S subsidiaries Liquidations, reorganizations and redemptions *Estate planning and use of trusts
11/19/2019	8 a.m. - 4 p.m.	Online	8 CPE	Add
Advanced Tax Planning S Corporations (Webinar) (WI902724)S Corporation current development Compensation planning Basis in S Corporation stock Distributions Use of qualified subchapter S subsidiaries Liquidations, reorganizations and redemptions *Estate planning and use of trusts
12/9/2019	9:30 a.m. - 5:30 p.m.	Online	8 CPE	Add
Advanced Tax Planning S Corporations (Webinar) (WI902741)S Corporation current development Compensation planning Basis in S Corporation stock Distributions Use of qualified subchapter S subsidiaries Liquidations, reorganizations and redemptions *Estate planning and use of trusts
1/15/2020	8 a.m. - 4 p.m.	Online	8 CPE	Add
Robotic Process Automation Strategy for Business Leaders (Webinar) (WI904633)Business value of RPARPA strategy*Key issues
12/5/2019	10 a.m. - 3:30 p.m.	Online	5.5 CPE	Add
Blockchain Implications for Tax (Webinar) (WI908304)Fintech revolution Distributed ledger technologyDigital assets Private blockchains Smart contractsGovernance Blockchain regulations Taxation of blockchain transactionsConducting tax services for clients with blockchain transactionsThe role and responsibilities of public accountants and how it may evolve in the future with the changing blockchain landscape
12/4/2019	8 a.m. - 4:30 p.m.	Online	8.5 CPE	Add
Social Security and Medicare: Maximizing Retirement Benefits (Webinar) (WI910636)* What Medicare will and will not do * Managing Medicare gaps * Analyzing the wide menu of Social Security benefits * Social Security benefits for workers and families: retirement, survivor, disability and death benefit * Tax impact of social security premiums and benefits * Impact of the 3.8% Medicare surtax on investment income * Recent changes to the Medicare law
12/10/2019	8 a.m. - 12 p.m.	Online	4 CPE	Add
Social Security and Medicare: Maximizing Retirement Benefits (Webinar) (WI910652)* What Medicare will and will not do * Managing Medicare gaps * Analyzing the wide menu of Social Security benefits * Social Security benefits for workers and families: retirement, survivor, disability and death benefit * Tax impact of social security premiums and benefits * Impact of the 3.8% Medicare surtax on investment income * Recent changes to the Medicare law
1/8/2020	12 - 4 p.m.	Online	4 CPE	Add
Organizational Implications of RPA (Webinar) (WI911755)Industry, regulatory and economic developments affecting not-for-profit organizationsAudit and accounting developments
12/6/2019	10 a.m. - 4 p.m.	Online	6 CPE	Add
Implementing RPA with Governance (Webinar) (WI912038)RPA implementationProof-of-concept criteria*Center of Excellence model
12/5/2019	10 a.m. - 1:30 p.m.	Online	3.5 CPE	Add
Employment Law Update: Examining Critical Issues with FMLA, HIPPA, COBRA, ADA and More (Webinar) (WI914849)Discrimination of all types and "hot topics" in EEOC enforcement cases involving discriminationEmployee and non-employee ADA claims and trendsFMLA, HIPAA and COBRA eligibility standards and violations, including permissible health inquiries Effective employer responses to overtime claims, classification issues and rest breaks*Common provisions that can result in a noncompete being unenforceable
11/13/2019	8 a.m. - 12 p.m.	Online	4 CPE	Add
Employment Law Update: Examining Critical Issues with FMLA, HIPPA, COBRA, ADA and More (Webinar) (WI914851)Discrimination of all types and "hot topics" in EEOC enforcement cases involving discriminationEmployee and non-employee ADA claims and trendsFMLA, HIPAA and COBRA eligibility standards and violations, including permissible health inquiries Effective employer responses to overtime claims, classification issues and rest breaks*Common provisions that can result in a noncompete being unenforceable
12/19/2019	12 - 4 p.m.	Online	4 CPE	Add
Employment Law Update: Examining Critical Issues with FMLA, HIPPA, COBRA, ADA and More (Webinar) (WI914855)Discrimination of all types and "hot topics" in EEOC enforcement cases involving discriminationEmployee and non-employee ADA claims and trendsFMLA, HIPAA and COBRA eligibility standards and violations, including permissible health inquiries Effective employer responses to overtime claims, classification issues and rest breaks*Common provisions that can result in a noncompete being unenforceable
1/13/2020	8 a.m. - 12 p.m.	Online	4 CPE	Add
Documenting Your EBP Audit: What You Need to Know (Webinar) (WI913643)Audit planningToolkit items for an EBP AuditorDocumentation best practices for the statement of net assets available for benefitsKey audit areas in the statement of changes in net assets available for benefits*Participant data and participant accounts
12/20/2019	8 a.m. - 4 p.m.	Online	8 CPE	Add
Capitalized Costs and Depreciation (Webinar) (WI918873)Capital improvements and repair Adjusted tax basis Tax depreciation and amortization First year expensing-IRC section 179 Depreciation methods Form 3115, change in accounting method
11/21/2019	10 a.m. - 4 p.m.	Online	6 CPE	Add
Capitalized Costs and Depreciation (Webinar) (WI918875)Capital improvements and repair Adjusted tax basis Tax depreciation and amortization First year expensing-IRC section 179 Depreciation methods Form 3115, change in accounting method
12/10/2019	9 a.m. - 3 p.m.	Online	6 CPE	Add
Capitalized Costs and Depreciation (Webinar) (WI918879)Capital improvements and repair Adjusted tax basis Tax depreciation and amortization First year expensing-IRC section 179 Depreciation methods Form 3115, change in accounting method
1/10/2020	9 a.m. - 3 p.m.	Online	6 CPE	Add
Taxation of Property Transactions (Webinar) (WI922737)IRC sections 1231, 1245,1250 Depreciation Recapture Capital gains and losses Non-recognition transactions
11/22/2019	8 a.m. - 12 p.m.	Online	4 CPE	Add
Taxation of Property Transactions (Webinar) (WI922751)IRC sections 1231, 1245,1250 Depreciation Recapture Capital gains and losses Non-recognition transactions
12/19/2019	12 - 4 p.m.	Online	4 CPE	Add
Taxation of Property Transactions (Webinar) (WI922760)IRC sections 1231, 1245,1250 Depreciation Recapture Capital gains and losses Non-recognition transactions
1/7/2020	12 - 4 p.m.	Online	4 CPE	Add
Tax Planning for Small Businesses (Webinar) (WI927060)Starting a business--the tax life of a business Selecting a business entity type The Tax Cuts and Jobs Act - Section 199A and the Qualified Business Income deduction Accounting Methods - Compensation of owners--hiring family members Reasonable Compensation Depreciation, Section 179 and bonus depreciation Transactions with owners Buy-Sell and Noncompete agreements * Exiting the business--special exit techniques
11/15/2019	8 a.m. - 12 p.m.	Online	4 CPE	Add
Tax Planning for Small Businesses (Webinar) (WI927061)Starting a business--the tax life of a business Selecting a business entity type The Tax Cuts and Jobs Act - Section 199A and the Qualified Business Income deduction Accounting Methods - Compensation of owners--hiring family members Reasonable Compensation Depreciation, Section 179 and bonus depreciation Transactions with owners Buy-Sell and Noncompete agreements * Exiting the business--special exit techniques
12/11/2019	12 - 4 p.m.	Online	4 CPE	Add
Tax Planning for Small Businesses (Webinar) (WI927062)Starting a business--the tax life of a business Selecting a business entity type The Tax Cuts and Jobs Act - Section 199A and the Qualified Business Income deduction Accounting Methods - Compensation of owners--hiring family members Reasonable Compensation Depreciation, Section 179 and bonus depreciation Transactions with owners Buy-Sell and Noncompete agreements * Exiting the business--special exit techniques
1/29/2020	12 - 4 p.m.	Online	4 CPE	Add
Individual Tax Fundamentals (Webinar) (WI926004)Filing requirements and personal exemptions Gross income inclusions, exclusions and adjustments Travel and entertainment Standard and itemized deductions Tax and tax credits 0.9% Medicare Payroll Tax * 3.8% Net Investment Income Tax Income exclusions Hot tax planning strategies for individuals and small businesses * Roth IRA, IRA and retirement plan options
11/21/2019	8 a.m. - 4 p.m.	Online	8 CPE	Add
Individual Tax Fundamentals (Webinar) (WI926006)Filing requirements and personal exemptions Gross income inclusions, exclusions and adjustments Travel and entertainment Standard and itemized deductions Tax and tax credits 0.9% Medicare Payroll Tax * 3.8% Net Investment Income Tax Income exclusions Hot tax planning strategies for individuals and small businesses * Roth IRA, IRA and retirement plan options
12/5/2019	8 a.m. - 4 p.m.	Online	8 CPE	Add
Individual Tax Fundamentals (Webinar) (WI926008)Filing requirements and personal exemptions Gross income inclusions, exclusions and adjustments Travel and entertainment Standard and itemized deductions Tax and tax credits 0.9% Medicare Payroll Tax * 3.8% Net Investment Income Tax Income exclusions Hot tax planning strategies for individuals and small businesses * Roth IRA, IRA and retirement plan options
1/8/2020	8 a.m. - 4 p.m.	Online	8 CPE	Add
Health Care Reform Act: Critical Tax and Insurance Ramifications (Webinar) (WI928241)Premium Tax Credits Employer Shared-Responsibility Payments and Penalty Letters from IRA IRS Employer and Insurer Reporting Requirements Small Business Tax Credit, SHOP Exchange and Other ACA Tax Changes Impacting Individuals
11/15/2019	9 a.m. - 12 p.m.	Online	3 CPE	Add
Health Care Reform Act: Critical Tax and Insurance Ramifications (Webinar) (WI928244)Premium Tax Credits Employer Shared-Responsibility Payments and Penalty Letters from IRA IRS Employer and Insurer Reporting Requirements Small Business Tax Credit, SHOP Exchange and Other ACA Tax Changes Impacting Individuals
12/17/2019	12 - 3 p.m.	Online	3 CPE	Add
AICPA Code: Ethics in Practice (Webinar) (WI929514)* AICPA Code of Professional Conduct
11/12/2019	9 - 11 a.m.	Online	2 CPE / 2 Ethics	Add
AICPA Code: Ethics in Practice (Webinar) (WI929515)* AICPA Code of Professional Conduct
12/16/2019	1 - 3 p.m.	Online	2 CPE / 2 Ethics	Add
AICPA Code: Ethics in Practice (Webinar) (WI929516)* AICPA Code of Professional Conduct
1/6/2020	12 - 2 p.m.	Online	2 CPE / 2 Ethics	Add
Multistate Income Tax (Webinar) (WI931599)Constitutional limits and P.L. 86-272 Nexus, UDITPA, MTC Calculation of state taxable income Filing methods for multistate taxpayers Apportionment and allocation Multistate income tax planning *Audit defense strategies
1/28/2020	8 a.m. - 4 p.m.	Online	8 CPE	Add
Multistate Income Tax (Webinar) (WI931653)Constitutional limits and P.L. 86-272 Nexus, UDITPA, MTC Calculation of state taxable income Filing methods for multistate taxpayers Apportionment and allocation Multistate income tax planning *Audit defense strategies
11/25/2019	9:30 a.m. - 5:30 p.m.	Online	8 CPE	Add
Multistate Income Tax (Webinar) (WI931654)Constitutional limits and P.L. 86-272 Nexus, UDITPA, MTC Calculation of state taxable income Filing methods for multistate taxpayers Apportionment and allocation Multistate income tax planning *Audit defense strategies
12/18/2019	8 a.m. - 4 p.m.	Online	8 CPE	Add
Choice of and Formation of Entity (Webinar) (WI931720)Types of entitiesFormation and electionsStart-up and organization costsAdvantages and disadvantages comparison
12/11/2019	8 a.m. - 12 p.m.	Online	4 CPE	Add
Choice of and Formation of Entity (Webinar) (WI931721)Types of entitiesFormation and electionsStart-up and organization costsAdvantages and disadvantages comparison
1/6/2020	1:30 - 5:30 p.m.	Online	4 CPE	Add
Employment Law Update: Reducing Employer Liability (Webinar) (WI932771)* Employment issues related to social media, e-device and bring your own device (BYOD), internet use, and website contents Wrongful termination, at-will employment, constructive discharge and retaliation Dealing with whistleblowers in all types of organizations Factors that lead to employers being sued for multi-million dollar verdicts in favor of former employees Using a risk assessment tool to assess employment claim exposures
12/13/2019	12 - 4 p.m.	Online	4 CPE	Add
Employment Law Update: Reducing Employer Liability (Webinar) (WI932788)* Employment issues related to social media, e-device and bring your own device (BYOD), internet use, and website contents Wrongful termination, at-will employment, constructive discharge and retaliation Dealing with whistleblowers in all types of organizations Factors that lead to employers being sued for multi-million dollar verdicts in favor of former employees Using a risk assessment tool to assess employment claim exposures
1/7/2020	8 a.m. - 12 p.m.	Online	4 CPE	Add
Blockchain Implications for Audit and Assurance Services (Webinar) (WI939117)Auditor's Lens -- Fundamentals of blockchain technologyData reliability, integrity and security of blockchain technologyRisk assessments of blockchain technologyAudit evidence and assertions associated with blockchain technology*The future role of auditors and the impact of blockchain technology
11/19/2019	9 a.m. - 2:30 p.m.	Online	5.5 CPE	Add
Blockchain Implications for Audit and Assurance Services (Webinar) (WI939118)Auditor's Lens -- Fundamentals of blockchain technologyData reliability, integrity and security of blockchain technologyRisk assessments of blockchain technologyAudit evidence and assertions associated with blockchain technology*The future role of auditors and the impact of blockchain technology
12/5/2019	10 a.m. - 3:30 p.m.	Online	5.5 CPE	Add
Credit Impairment: Mastering FASB Requirements for Current Expected Credit Loss (CECL) (Webinar) (WI940636)Transition and implementation guidance Classification of financial Instruments * Measurement of financial instruments * Impairment of financial assets
12/4/2019	8 a.m. - 4 p.m.	Online	8 CPE	Add
Merger & Acquisition Activity: Current Trends and Impact on Value of Companies (Webinar) (WI944171)Valuation failures impact in merger and acquisition activity. Impact of the economy on valuation multiples. Forecasted earnings in an uncertain environment. Expectations of the valuation expert.
11/12/2019	12 - 1:15 p.m.	Online	1.5 CPE	Add
Using Market-Based Data to Provide Better Valuation Reports (Webinar) (WI944180)Using market date to improve your valuation reportsConsidering market data sources and their reliabilityUsing MergerShark to improve your practice efficiencyCan the Market Approach make your reports more defendable?Using MergerShark in a sample valuation report Learning Objectives:Assess and use market-based deal dataUse deal timeframes for your valuation discountsUse LEAP stock options data to calculate in your DLOMUse discount rate data in your valuation reportsSearch for useful market data to use in your valuation reportsDistinguish between private versus public company deal dataSummarize, transfer and use key market based metrics in your reports
12/10/2019	12 - 1:15 p.m.	Online	1.5 CPE	Add
Risk Assessment Deep Dive: How to Avoid Common Missteps (Webinar) (WI948274)Risk Assessment Standards Peer Review *AU-C Sections 315 and 330
12/4/2019

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