CPE Catalog & Events
Maximizing Fringe Benefits: Strategies for Business and Personal Needs for Today and Beyond
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Online
8.00 Credits
Legislative and regulatory updates affecting fringe benefit planning Employer-sponsored fringe benefits and tax compliance under evolving regulations IRC §132 fringe benefit options and applications Cafeteria plans: benefits, limitations, and tax considerations Tax treatment of dependent care and educational assistance programs Flexible spending accounts and health savings accounts Group term life insurance: design features and tax treatment Financing strategies for retiree medical benefits Comparing health care benefits: insured plans vs. HMOs ERISA reporting and disclosure requirements Common control rules and nondiscrimination regulations
Tax Implications of Retirement Plan Distributions
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Virtual
1.00 Credits
The major topics that will be covered in this course include:Required minimum distributions for a deceased’s heirs2025 retirement plan contribution limitsRequired minimum distributions and contributions to charityKey provisions of Secure Act 2.0
Enact Retaliation Abatement and Monitoring Measures
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Online
1.00 Credits
Retaliation prevention Retaliation monitoring Speak up culture Ethical culture
The Ethics Hour: The Single Best and Most Overlooked Source of Fraud
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Online
1.00 Credits
One key area to look for fraud? It is right in front of you, but some auditors fail to see it Recognize the signals Look for those who exploit or and game the system(s)
Building Your Own Library of Anti-fraud & Continuous Monitoring Tests
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Online
1.00 Credits
Build your own forensic data analytics tests around vendors, customers or employees Expand your knowledge and library of available anti-fraud tests and behavioral algorithms Align the right tests to the appropriate risks Practical applications and use cases
Accounting for the Gig Economy
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Online
2.00 Credits
Characteristics unique to the gig economy Independent contractor and employee classification considerations Recordkeeping considerations for independent contractors Accounting and reporting issues for gig economy participants Audit and attestation for clients who participate in the gig economy Tax and regulatory considerations The CPA as a trusted advisor for independent contractors
Nonprofit Taxation Rules and Form 990
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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 Excess compensation excise tax Excess parachute payment excise tax Unrelated business income tax Required profit motive
FASB Update and Review
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Online
2.00 Credits
FASB updates that will affect near-term reporting Future topics that may soon be addressed by the FASB
Forensic Data Analytics Supercourse for Fraud Prevention and Detection
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Online
8.00 Credits
Forensic data analytics Fraud prevention and detection Data validation and methodologies COSO's Fraud Risk Management Guide principles Innovations in anti-fraud technology
K2's Data Security And Privacy Issues And Solutions
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Online
2.00 Credits
Understanding the differences between data security and data privacy The major types of security and privacy breaches Key steps you can take to mitigate your risks of becoming another victim
Servant Leadership 101
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Virtual
1.00 Credits
The major topics that will be covered in this course include:Assessing your organization’s culture The benefits of great cultures The basics of what servant leadership is, and is not How to coach using a servant leadership style
How to Audit Cash
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Virtual
2.00 Credits
The major topics that will be covered in this course include:Auditing CashAudit assertions, risks, and threats to the cash balanceAuditing procedures to perform
Surgent's Business Law for Small Business Owners
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Virtual
4.00 Credits
Contract principles Legal issues related to various types of business organizations Worker classification Employee rights and the duties of employers Real property law
Surgent's Construction Contractors: Accounting and Financial Reporting Issues
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Virtual
4.00 Credits
Overall landscape of the construction industry GAAP and recent changes affecting the construction industry The Revenue Recognition Standard and its impact on the construction industry The unique relationship between the contractor and the surety The lease FASB ASC and its impact on the construction industry
Surgent's Section 199A: Schedule K-1 Reporting by Relevant Pass-Through Entities
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Virtual
4.00 Credits
The latest guidance from the IRS provided through regulations or administrative announcements Reporting requirements for all relevant pass-through entities Reporting for multiple activities within one entity Allocating common items among multiple activities Section 199A Schedule K-1 reporting for tiered entities Calculating and reporting qualified wages and the unadjusted basis immediately after acquisition of qualified property Allocating §199A relevant amounts to beneficiaries of trusts using DNI Handling separately stated items for which qualified business income status is determined at the shareholder or partner level The effects of ownership changes on §199A reporting on Schedule K-1 Reporting publicly traded partnership income and REIT income to the partners or shareholders Reporting aggregated activities Allocating §199A amounts to partners when special allocations have been made by the partnership
AI for CPAs - How it Works and How to Apply it
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Virtual
4.00 Credits
The major topics that will be covered in this course include:Fundamentals of machine learning and AI algorithmsHow generative AI models like ChatGPT functionPractical examples of generative AI in accounting, finance and taxKey terminologies and concepts simplifiedAI Agents for process automation
Allison McLeod's Federal Tax Updates for Business Entities - 8 Hour
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Online
8.00 Credits
Current business entity tax issues Any current tax legislation occurring during the period Other issues affecting the profession, including IRS procedure, current cases, payroll, and other federal tax issues
Multistate Taxation - Issues and Planning Opportunities
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Online
8.00 Credits
Multistate Business Activities Nexus and Implications State Taxable Income Business-Related Issues Formulas and Their Application Audit Defense Strategies State Specific Regulations Choice of Business Entity Interstate Commerce Clauses Domicile in relation to State Death Taxation
Avoiding the Most Misapplied Audit Concepts
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Virtual
8.00 Credits
The major topics that will be covered in this course include:Risk Assessment - Properly assessing inherent, control, and detection risk on an engagement, and linking the results to an appropriately tailored detailed audit plan based on risk assessment and client service goals, regardless of entity type.Substantive Analytics- Leveraging strong substantive analytic procedures as audit evidence to cut back on tests of details.Selecting items to test common misunderstandings related to designing, performing and concluding on tests of details, including sampling.Identifying and Evaluating Internal Control Deficiencies - Emphasizing the importance of identifying both design and operating effectiveness deficiencies during the course of the audit, and how to properly categorize deficiencies as inconsequential, significant or material for impact on the audit or required communications with management and those charged with governance.
S Corporations: Key Issues, Compliance, and Tax Strategies - Tax Staff Essentials
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Virtual
8.00 Credits
Advantages and disadvantages of S corporations Electing S corporation status Termination of S corporation status S corporation tax on built-in gains S corporation pass-through to shareholders, basis and losses S corporation distributions Taxable year of S corporations S corporation passive activity rules, fringe benefits and other considerations
