CPE Catalog & Events

Surgent's Tax Research

Tax code hierarchy Organization of an Internal Revenue Code section Special rules for IRC citation  Citing other primary authority Private letter rulings  Primary vs. secondary authority  Secondary sources of authority Steps in the tax research process Research memoranda

Surgent's Taxation of Partnership Distributions and Sales of Partnership Interests

Types of partnership distributions Liquidating partnership distributions Basis of property distributed by a partnership Special basis adjustments under Section 732(d) Abandoned and worthless partnership interests Section 751(a) exchange Transactions between partners and their partnerships Disguised sales Section 736(a) and (b) payments

Office 365 Teams App - Optimizing Your Setup & Configuration

The major topics that will be covered in this course include:Defining your teams and channel structure - best practicesStep-by-step guide on how to create and manage teams and channelsHow to organize your Teams navigation panelConfiguring your notification settingsConnecting Teams to external appsUnderstanding how Teams integrates with SharePoint, OneNote and Planner appsTracking your Teams app usage analyticsArchiving and deleting Teams and related content

Excel for Accounting Professionals Session 5: Error Trapping and Improving Lookups

Public Charity Qualification Under the Public Support Tests

The major topics that will be covered in this class include:Intro to the two public support tests (PSTs), including the various common misconceptions about each test's applicationReview of each test, focusing first on the relative ease of PST #1 (that calculated on Schedule A, Part II) which employs a bifurcated test (i.e., an automatic %-age versus a 'facts and circumstance' %-age "in"); thereafter, emphasizing the demands and challenges of PST #2 (calculated on Schedule A, Part III) with its restrictive parameters and dual tests each of which must be passed to be "in"Practical tips (and materials on same) translating revenue presentation from the Core Form 990 at Part VIII to the line inputs for both PSTs via Schedule A's Parts II and IIIDiscussion of how to assist organizations who are in danger of flunking one or both PSTsAnalyzing anomalies: explanation of both what comprises an unusual grant and when a filer's PST 1 "facts and circumstances test" argument ages out

Defining Where and Why Internal Controls are Needed

The major topics covered in this course include:Control design basicsAreas or segments of an enterprise to controlControls to reduce riskControls to drive operations

Common Financial Statement Disclosures

The major topics covered in this class include:General disclosures about the entity and its environmentCommon critical information useful to financial statement readers for making economic decisionsExplain results of operations through information that supplements the face financial statements

An Introduction to Impact Reporting with the GRI Standards

Mission and global impact of GRI Double materiality and impact reporting Approach to standards development Structure of the standards Introduction to GRI Academy

CFO and Controller Peer Group

IRS Case Roadblocks

The major topics covered in this course include:Administrative strategies for resolving a TFRP assessmentHow to prepare for negotiating an installment agreementTips for handling apathetic or indifferent Revenue OfficersHow to stage different case obstacles and roadblocks through completion

Internal Control - Testing for Operating Effectiveness

The major topics covered in this class include:Generally accepted audit requirements related to testing controls for operating effectivenessIdentifying key controls that may prove effective and efficient to test in a control reliance strategyResponses when deviations are discovered when evaluating the design or operating effectiveness of internal controlLeveraging audit evidence available for Service Organization Control (SOC1) ReportsGeneral computer control considerations when evaluating the design and operating effectiveness of internal control over financial reporting

Reviewing Individual Tax Returns: What Are You Missing?

Section 199A qualified business income deduction Timeshare properties Home office Hobby losses Self-employment health insurance Business start-up costs Depreciation Unreported income Schedule C issues Like-kind exchanges Self-employment tax Sections 1202 and 1244 stock Charitable contributions of property

Walter Haig's SSARS Prep, Comp and Review Update

The major topics that will be covered in this class include:Analysis of the ''Preparation of Financial Statements'' standards as amended by SSARS 26 with detailed implementation guidance.Analysis of the ''Compilation'' standards as amended by SSARS 26 with implementation guidance.Analysis of the ''Review'' standards as amended by SSARS 26 with detailed implementation guidance.Common mistakes made in SSARS engagements as identified in peer reviews and in litigation.

Introduction to the Property & Casualty Insurance Industry

The major topics covered in this class include:The unique regulatory world of insuranceDifferences from other industriesDifferences within the industryTypes of accountingInvolvement of specialistsTax considerations

What's New in Excel

The major topics covered in this course include:New features and tools in ExcelUpdates to the Excel Function Library

Reporting the Results of a Fraud Investigation

The major topics covered in this class include:Written reports and supporting documentationMethods of presenting evidence to help non-accountants understand the numbersEvaluating reports of opposing expertsResponding to a motion in limine or Daubert challenge as an expert witnessCommon lines of questioning for financial expertsPreparing for deposition and trialEffectively testifying at deposition and trial

Entertainment, Meals & Travel Expenses: Review and Update

The major topics that will be covered in this class include:Definition of what qualifies as an entertainment expenseStrategies to deduct business entertainment expensesDeductibility of mealsSituations not subject to the 50% meals and entertainment reductionHow to handle automobile issues related to employer-provided parkingProper accounting for deductible vs. non-deductible expendituresThe four steps to analyze business expensesThe latest federal legislation, cases and rulings

Payroll Essentials: De-mystifying Form W-4

The major topics covered in this class include:Form W-4, Employee Withholding Certificate changesUnderstanding what an employer can, and cannot do with regards to Form W-4

Excel - Two Must Know Features: Defined Names & Tables

The major topics that will be covered in this class include:Using Defined Names in formula creationLearning how Defined Names can lead to more accurate spreadsheetsStructured calculations in Excel Tables

Supervision/Management Competencies: An Ethical Approach

The major topics covered in this course include:Overview of Virtue EthicsMilgram and Zimbardo case studiesNavigating the transition from "Buddy to Boss"Self-Awareness and Regard for OthersSetting Standards and Analyzing PerformanceUnconscious BiasCommunication Skills