CPE Catalog & Events
Cryptocurrency 15 Years Later - A Market Update
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Virtual
1.00 Credits
The major topics that will be covered in this course include:Update on the cryptocurrency marketplaceCryptocurrency exchanges - the good, the bad and the uglyOverview of cryptocurrency taxation regulationsThe technology behind cryptocurrency - Proof of stake, Layer 2, wallets and moreBlockchain technology update
Supervision/Management Competencies: An Ethical Approach
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Virtual
2.00 Credits
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
K2's Harnessing ChatGPT - Unlocking Professional Efficiency
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Online
1.00 Credits
Leveraging prompt engineering in ChatGPT for various accounting tasks Exploring the applications and limitations of ChatGPT in accounting Empowering efficiency for everyday accounting tasks
Introduction to Yellow Book
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Online
2.00 Credits
AICPA Code of Professional Conduct Accounting & Auditing Yellowbook
Become a Data Analysis Expert
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Virtual
2.00 Credits
The major topics that will be covered in this class include:Data Analysis Process Flow: An introduction to the Data Analysis Process Flow and how it is your pathway to becoming a Data Analysis Expert.Data Modeling: A comprehensive discussion of building a data model and calculating metrics.Data Visualizations: An understanding how visualizations can present data in a more insightful and impactful manner.
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
Surgent's Schedules K-2 and K-3: Preparation of Forms
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Virtual
2.00 Credits
How to read and complete Parts II and III for Foreign Tax Credit Practical tips on how to tackle Parts IV and IX for corporate partners How to correctly fill out Parts X and XIII for foreign partners Comprehensive examples for operating, real estate rental, and investment partnerships with filled-in sample forms
Surgent's Understanding S Corporation Taxation: Compensation Issues and Entity-Level Taxes
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Virtual
2.00 Credits
Reasonable compensation Fringe benefits for S corporation shareholders Built-in gains tax Excess passive income tax Notice 2020-75: PTE elections
Proper Financial Accounting for Partnerships and LLCs
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Online
4.00 Credits
Importance of Partnership capital accounts Book vs tax capital accounts Partnership capital contributions Section 704(b) capital rules and OCBOA GAAP balance sheet impact of capital contributions Bonus and Goodwill methods Ceiling Rule and Remedial allocations GAAP partner capital accounts
Basis Calculations & Distributions for Pass-Thru Entity Owners Schedule K-1 Analysis
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Online
8.00 Credits
Detailed coverage of any new legislation affecting basis computations and distributions and changes to the schedule K-1s (including the NEW Form 7203 – S Corporation Shareholder Stock and Debt Basis Limitations) Line-by-line analysis of the Schedule K-1s to determine how the items affect a S shareholder’s stock and debt basis and a partner/member’s outside basis and where the items get reported on Federal individual income tax return The three loss and deduction limitations on the owner’s individual income tax return (i.e. basis, at-risk and other Form 1040 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 corporation shareholder under the final regulations The tax ramifications of repaying loans to S corporation shareholders and on open account debt How recourse and non-recourse debt effect a partner or member’s basis calculations and amount at-risk
Surgent's Preparing C Corporation Tax Returns for New Staff and Paraprofessionals
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Virtual
8.00 Credits
Preparation of a reasonably complicated Form 1120, “U.S. Corporate Income Tax Return,” from trial balance to completed return The importance of Schedule M-1, including adjustments in reconciling book income to tax income and items staff may look for on all business returns New tax-planning strategies for depreciation deductions, including changes to §179 and first-year depreciation under §168(k) as a result of new tax legislation Methods of accounting In-depth analysis of Form 4797 dealing with depreciation recapture Deductible expenses, including rules on meals and entertainment Section 163(j) Computation of tax liability Overview of common business deductions – deductibility and Schedule M-1 How to practically handle uniform capitalization and inventory accounting for a small manufacturing concern And more!
Surgent's Preparing Individual Tax Returns for New Staff and Paraprofessionals
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Virtual
8.00 Credits
New and expanded energy credits under the Inflation Reduction Act (IRA) Preparation of various Form 1040 individual tax returns and schedules; provided answers include “filled-in” forms Coverage of Form 7203 Coverage of §199A qualified business income, its calculation, limitations, and examples 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 issues Self-employed person issues Schedule C deductions including depreciation Sale and exchange of property – Understanding Form 4797 and depreciation recapture; capital gains A 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 Charitable contributions substituting for taxes, IRS says – No! Retirement contributions and education credits and deductions Tax computations – The Kiddie Tax, AMT, regular tax, tax credits Individual problems illustrated by form preparation for various items, with numerous “practice tips” Impact of recent legislation and forms changes on the 1040
Ethics: Giving Thanks - How to Master the Art of Gratitude
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Virtual
2.00 Credits
We'll explore what gratitude is and how expressions of it can vary from culture to culture. We'll also unpack several ways you can regularly say "thank you" to valued clients and colleagues, and we'll examine methods for evaluating gratitude in prospective and current employees.
Crypto, Blockchain and Taxes
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Online
2.00 Credits
Understanding Blockchain and Cryptocurrency Major Features, Benefits and Risks of Blockchain and Cryptocurrency Tax Strategies for Cryptocurrency Transactions and Compliance Implementing Blockchain in Business Accounting Systems Navigating Estate Planning with Digital Assets
S Corporations: Calculating Shareholder Basis
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Virtual
2.00 Credits
The major topics that will be covered in this course include:Discuss the calculation of basis when the entity is formed including the impact of contributed propertyExplain the importance of shareholder loans to the entityUses a comprehensive example to illustrate the mechanics of the basis determination processSchedule K-1 Basis and Form 7203Discuss how basis is impacted by distributions of corporation propertyExplain how basis is impacted by sale/or liquidation of the S corporation interestDiscuss how S corporation losses impact Form 1040 Schedule E reportingShow how to get from the Schedule K-1 information to the basis calculations
Understanding Internal Control Constructs
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Virtual
4.00 Credits
The major topics covered in this course include:Underlying concepts of internal controlThe importance of control measure interdependency
Build Better Budgets: Fundamental Techniques
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Virtual
2.00 Credits
The major topics that will be covered in this course include:Advantages of budgetingThe role of budgetingMaster budgetingFlexible budgetingStandards and variancesCapital budgeting
Documenting Internal Control
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Virtual
1.00 Credits
Documentation tools such as internal control questionnaires, narratives, flowcharts and control matrixes Auditor considerations for documenting internal controls in a risk assessment Documentation of an assessment of internal control
Regulatory Ethics 2025 (VBOA-Approved)
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Virtual
2.00 Credits
Laws and regulations governing the CPA profession. Code of Professional Conduct and ethical decision making. Maintaining licensure for individuals and firms. Enforcement.
The Role of Internal Audit in SOX Compliance
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Online
2.00 Credits
Designing work plans for compliance testing Best practices for managing projects for effectiveness and efficiency Ensuring quality Information Produced/Provider by the Entity (IPE)
