Skip to main content

CPE Catalog & Events

All Events 7725 Centennial Events 0 Conferences 5 GWSCPA Originals 25 On Demand 0 Section Meetings 14 Webinars 7706

Showing 3501-3520 of 7725 Results (Page 176 of 387)

Surgent's Trump Accounts Created by OBBBA: A Comprehensive Guide for Accounting and Finance Professionals

-

Virtual

2.00 Credits

Establishing and administering a Trump Account Who can make contributions to a Trump Account Limits on contributions to a Trump Account Employer contributions to a Trump Account Participation in the pilot program What a Trump Account can invest in Basis tracking for after-tax contributions Taxation of distributions from a Trump Account Rolling a Trump Account into another account The potential advantages and disadvantages of having a Trump Account Opting out of a Trump Account Issues impacting a Trump Account, such as distribution, when the beneficiary turns 18

Surgent's Handbook for Mastering Basis, Distributions, and Loss Limitation Issues for S Corporations, LLCs, and Partnerships

-

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 

From Numbers to Narratives: Mastering Data Analysis for CPAs

-

Virtual

2.00 Credits

The major topics that will be covered in this course include:The Evolving Role of CPAs in a Data-Driven WorldWhy Data Analysis Matters for CPAsKey Data Analysis Skills and Concepts for CPAsLeveraging Microsoft 365 Tools for Data AnalysisBuilding a Data Analytics Mindset

ACPEN: IRS Cybersecurity Checklist

-

Online

2.00 Credits

Defining Cybersecurity and Cyber Risks Implications of Cybercrime Cyber Attack Trends Landscape of Cyberattacks Laws and Regulations Security Standards and Frameworks Cybersecurity Roadmap

ChatGPT for Accountants: 50+ Use Cases

-

Virtual

2.00 Credits

Major topics covered in this course include:Introduction to ChatGPT and artificial intelligence chatbot technologiesAutomating frequently asked questions and the onboarding processVerifying and reviewing financial recordsProviding real-time support to clientsGenerating financial reportsAutomating tax return preparation and financial planningProviding guidance on financial decision making

ACPEN: Leading Into the Future: Rethinking Work, Value & Leadership in Accounting

-

Online

2.00 Credits

Talent Strategy Leadership AI Adaptability Future of Work Succession

Securing Your Data with a Password Management App - Updated

-

Virtual

2.00 Credits

The major topics covered in this course include:Introduction to the world of password management apps and what makes them so secureReview and demonstration of top selling password management appsSoftware features that will be reviewedPassword generationEmergency user accessEntity vs. individual password managementDesktop vs. cloud basedMulti device synchronizationPII (personally identifiable information) forms fillerCredit card storageDigital data vault

ACPEN: The Successful Family Business

-

Online

4.00 Credits

Business Management Organization  

Introduction to Ethics & Professional Skepticism

-

Virtual

2.00 Credits

The major topics that will be covered in this course include:The Code of Ethics for Professional Accountants.The pressures, opportunities, and rationalizations that lead to instances of fraud. Interactive examples to illustrate various scenarios of noncompliance during engagements. 

Skills AI Can't Replace: Future Proofing Your Career

-

Virtual

1.00 Credits

ACPEN: Mastering Charitable Remainder Trusts and Form 5227 Compliance

-

Online

2.00 Credits

Introduction to Charitable Remainder Trusts (CRTs) Types of CRTs and their Benefits Formation and Funding of CRTs Identifying Suitable Candidates for CRTs Understanding Form 5227: An Overview Line-by-Line Breakdown of Form 5227 Reporting Trust Assets and Income Distributions and Charitable Beneficiaries Compliance Updates and Recent Changes to Form 5227 Best Practices for Accurate Completion and Filing

Surgent's Navigating AI Compliance: The EU AI Act for U.S. Finance and Accounting Leaders

-

Virtual

0.00 Credits

Introduction to the EU AI Act: background, objectives, global relevance, and extraterritorial scope Key provisions and risk classifications: prohibited, high-risk, limited-risk, and general-purpose AI systems; prohibited AI practices Compliance requirements for high-risk AI systems: technical documentation, data governance, and human oversight requirements; importance of risk management and transparency obligations Practical steps for U.S. professionals: strategies to align with EU compliance standards; anticipating future regulatory developments

Surgent's Employer's Handbook: Health Care, Retirement, and Fringe Benefit Tax Issues

-

Virtual

4.00 Credits

ERISA compliance: employee welfare plans and qualified plans Fringe benefit issues: COBRA, Family and Medical Leave Act, and new developments in health care Health care plans: HRAs, HSAs, and other employer-sponsored plans Qualified plan requirements: eligibility, coverage, and vesting

Interpreting the FASB Revenue Recognition Standard: What All CPAs Need to Know

-

Virtual

4.00 Credits

Revenue recognition overview Identifying the contract with a customer and performance obligations Transaction price

ACPEN: Grow Your Business from Within – Striking the Right Balance Between a CPA Firm's Financial, People, and Client Success

-

Online

8.00 Credits

How to become a value-added business advisor to successfully grow the firm from within Best practices for leveraging engagement team discussions to better understand the entity and its environment, identify risk of material misstatement, and provide value-added business advice in audit and other attest services Critical traits of a thinking auditor, tips for stretching yourself beyond the basics Tips for value pricing and other ways to improve a CPA firm's financial success Managing change and promoting creative thinking  Choosing between varying levels of client service

ACPEN: Interviewing, Onboarding and Training 101

-

Online

1.00 Credits

Best practices on interviewing Best practices for onboarding  Best practices with training

Corporate Storytelling in Financial Reporting

-

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

Surgent’s Weekly Expert Hour

-

Virtual

1.00 Credits

Each week’s topics will change based on the most critical issues affecting financial professionals

Don Farmer's Reasonable Cause Penalty Abatement: What Actually Works

-

Virtual

2.00 Credits

* Overview of IRS Penalties and Abatement Authority * Reasonable Cause Standards * Reasonable Cause vs. First-Time Abatement * Penalty Abatement Requests and Narrative Development * Documentation and Substantiation Requirements * Common Denial Factors and Compliance Risks

ACPEN: Partnerships: How to Calculate Partner Basis

-

Online

2.00 Credits

Calculation of basis when the entity is formed, including the impact of contributed property How to calculate partnership tax basis capital accounts Explains the use of both "inside" and "outside" basis determination Clarifies the how partnership debt impacts tax basis Discusses how distributions affect basis Explains how basis is impacted by sale and/or liquidation of the partnership interest Comprehensive examples to illustrate the mechanics of the basis determination process