CPE Catalog & Events
Mastering Partnership Basis: Inside and Outside Basis
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Virtual
2.00 Credits
The major topics that will be covered in this course include:Explain the use of both "inside" and "outside” basis determination.How to calculate tax basis capital accounts, including when the entity is formed, including the impact of contributed property.Clarify the importance of partnership capital accounts and partnerships debt on partner's tax basis.Explanation of how basis is impacted distributions and by sale and/or liquidation of the partnership interest.Comprehensive example to illustrate the mechanics of the basis determination process.
Surgent's Guide to Partner Capital Account Reporting
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Virtual
2.00 Credits
How a partner’s outside basis and capital account differ Reconciling Schedule M-2 Form 1065 with Partnership K-1 Schedule L IRS requirement to report partner tax basis on the transactional approach Implications if a capital account is negative Deficit restoration accounts and qualified income offsets Modified outside basis method and modified previously taxed capital method Determining a partner’s beginning capital account Beginning capital account for partnerships and partners consistently reporting on the tax basis The two types of adjustments under 754 and how 743 and 734 require different capital account presentations
Supporting Mental Wellness to Thrive in Work and Life
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Virtual
2.00 Credits
The major topics that will be covered in this course include:Understanding Mental Wellness: Explore how the brain functions and the connection between mental and physical wellness. Learn how stress impacts brain health and overall well-being.Practical Strategies for Balanced Living: Discover techniques for improving sleep, nutrition, and physical activity to support mental wellness. Learn the importance of setting boundaries, fostering open communication, and building meaningful connections.Recognizing and Managing Support Needs: Identify when to seek additional support and learn how to integrate self-care practices that promote sustainable mental and emotional health.
ACPEN: ProActive Response Group De-Escalation Training
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Online
1.20 Credits
Definition of De-Escalation Recognizing Anger Situational Awareness LOWLINE Technique MR EBS Technique Posturing Controlling the Environment
ACPEN: Mastering Form 7217: A Guide to Partnership Property Distribution
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Online
1.00 Credits
Property distributions in liquidation of a partner’s interest Section 751 and its impact on property distributions from a partnership Mechanics of completing Form 7217 – new in 2024 The Section 754 election and its role in partnership property distributions
ACPEN: Clear, Kind, and Accountable: A Leader’s Guide to Boundaries, Coaching, and Real Conversations
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Online
1.00 Credits
Conflict Management Difficult Conversations Psychological Safety
Exercise Your Ethics: Techniques to Improve Ethical Response
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Virtual
2.00 Credits
The major topics that will be covered in this course include:Explore research for common answers to "what does ethics mean to you?" and examine whether those are valid.Identify common ethical barriers - reflecting the latest from the ACFE Report to the Nations.Discover ways to improve ethical response.Practice, using practical advice from leading thinkers in ethics.
ACPEN: SSARS Essentials: Best Practices for Review, Compilation, and Preparation Engagements
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Online
4.00 Credits
The SSARS landscape Review engagements Compilation engagements Preparation engagements Selecting from the menu of SSARS engagements AICPA quality management standards Independence and other ethical considerations Considerations when changing the level of service Pitfalls to avoid Best practices to adopt
Corporate Storytelling in Financial Reporting
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Virtual
1.00 Credits
The major topics that will be covered in this course include:Purpose of Management Commentary (IFRS): Understanding the foundational objectivesPurpose of MD&A (AAP): SEC-mandated narrative disclosure requirementsHistorical Context: Past and present frameworks and the limitationsRecent Revisions: Key enhancements and ESG integrationPractical Examples: Real-world applications and improvementsConvergence & Guidance: Frameworks, comparisons, and implementation
ACPEN: Assessing Independence Under Yellow Book
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Online
1.00 Credits
GAO Yellowbook Ethics
Internal Controls Over Compliance vs Compliance
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Virtual
1.00 Credits
The major topics that will be covered in this course include:Testing internal ControlsAlign internal controls with specific compliance requirementsThe misidentification of controls and the confusion between compliance and control processes
ACPEN: Nonprofit Tax Rules After OBBA: From Regulation to Reporting
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Online
2.00 Credits
Recent tax legislation and developments related to non-profit entities Special sections of Form 990 and various form related changes Nonprofit tax exemption applications “Intermediate sanctions” excise tax Excess compensation excise tax Excess parachute payment excise tax Unrelated business income tax Required profit motive The Mayo case Entertainment expenses Taxable fringe benefits (including employer-provided parking)
Surgent's Tax Practitioner Horror Stories
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Virtual
2.00 Credits
Tax practitioner “horror stories” that illustrate what tax practitioners should try to avoid at all costs Avoiding malpractice lawsuits brought against tax practitioners
Surgent's Mastering Accounting for Income Taxes
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Virtual
4.00 Credits
The sources of deferred tax assets and liabilities Calculating the deferred tax asset or liability Reporting income-tax expense and balance sheet items Defining, analyzing, and reporting uncertain tax positions Classification of deferred tax assets and liabilities Disclosure requirements Finalized and proposed changes to ASC 740, including ASU 2023-09, CAMT, and global tax transparency initiatives
Reviewing Partnership Tax Returns: What Are You Missing?
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Virtual
4.00 Credits
Common errors made involving the following: Form 1065 Schedules K and K-1 Schedules M-1 and M-2 Calculating recourse and nonrecourse liabilities Partner inside and outside basis Partner's capital account analysis Sections 704(b), 704(c), 721, 722, 732(b), 734(b), 737, 743(b)
Surgent's Advanced Audits of 401(k) Plans: Best Practices and Current Developments
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Virtual
8.00 Credits
Audit requirements for ERISA §103(a)(3)(C) audits An annual update of the changes affecting 401(k) plans Compliance issues associated with eligibility and enrollments, remittances, lack of oversight, compensation, vesting, and other topics Best practices for engagement planning, internal controls, risk assessment, and detailed testing Avoiding common mistakes while performing audit procedures Plan mergers and acquisitions Common audit reporting and disclosure issues
Surgent's Handbook for Mastering Basis, Distributions, and Loss Limitation Issues for S Corporations, LLCs, and Partnerships
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Virtual
8.00 Credits
Timely coverage of breaking tax legislation Applicable coverage of any basis considerations within any recent tax legislation Passthrough basis calculations required as attachments to certain individual returns Executor’s form for disclosing basis in certain distributed property; what about the basis of a property distribution from a trust? How §179 limitations affect basis and how tax-benefit rule is applied Basis implications of personal assets converted to business use How to calculate basis of inherited qualified and joint tenancy property Tax basis capital account reporting requirements S corporations: Beware of final IRS regulations regarding “open debt”; determine how to calculate basis; worksheets are included; understand the effect of stock basis and debt basis and IRS’s recent focus on “at-risk basis” for shareholders; recognize how AAA applies or doesn’t apply to S corporations; learn to apply the complex basis ordering rules and special elections that can have a big tax result; discuss loss limitation rules in depth; when you can have a taxable dividend in an S corporation; understand distributions of cash and property; understand the post-termination transition rules, and temporary post-termination rules for eligible corporations, which will be important for S corps returning to C corps LLCs and partnerships: Learn the detailed rules of §704 for preventing the shifting of tax consequences among partners or members; learn to calculate basis under §704 & for “at-risk” under §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 §754 step-up in basis rules; the economic effect equivalence test or “dumb-but-lucky” rule; learn to apply the complex rules of distribution of cash vs. property, and the basis treatment of charitable contributions and foreign taxes paid
AI & Accounting in Manufacturing
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Virtual
2.00 Credits
The major topics that will be covered in this course include:Intelligent automation and dark factoriesPredictive maintenance and real-time cost trackingAI-enabled financial reporting and dashboardsContinuous auditing and anomaly detectionTax compliance automation and transfer pricing AIData governance and cybersecurity in financial systemsWorkforce reskilling and AI-augmented financial roles
ACPEN: Creating A Culture of Trust
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Online
1.00 Credits
Culture Trust
ACPEN: New Tips and Overtime Tax Rules: Compliance and Best Practices
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Online
1.00 Credits
Updated OBBA guidance on tip reporting and allocation Qualifying tip requirements Self-employment and qualified tips Employer and employee tax responsibilities for tipped wages Overtime pay deduction Tip and overtime information returns
