CPE Catalog & Events
Ethics and Technology for CPAs
-
Virtual
2.00 Credits
The major topics that will be covered in this class include:The foundational ethical principles CPAs are required to follow and how these principles apply to audit quality, data privacy and security, and the use of emerging technologies.The profession's need to change to meet its ethics standard in a technology-centric environment.Changes being considered by the AICPA and the National Association of State Boards of Accountancy that could impact the profession.
Surgent's Engagement and Client Retention Best Practices
-
Virtual
2.00 Credits
Managing client expectations How automation improves client engagement Understanding the role of feedback systems Seeking referrals Building client loyalty Customer retention marketing Expanding services offered to clients Knowing when it is appropriate to enter new markets
Surgent's Exploring Business Valuation Fundamentals
-
Virtual
2.00 Credits
What does value mean? Technical vs. fundamental analysis Intrinsic value Other discounted cash flow models Assumptions in the Gordon Growth Model Valuations using free cash flows Residual income model Enterprise value Value in mergers and acquisitions Small business valuations and discounts Advanced valuation models
Surgent's What Practitioners Need to Know About Estate Planning and Administering a Client's Estate
-
Virtual
3.00 Credits
The federal transfer tax exemption What constitutes a valid will Common trust vehicles often used to safeguard assets Consequences of intestacy How to transfer property outside of a will Legal treatment of marital property Transfer of IRAs and retirement plans Probate generally and probate for property held outside of the state of decedent’s residence When an estate tax return should be filed Portability of the Deceased Spousal Unused Exclusion (DSUE) amount
Forensic Accounting: Finding Hidden Treasure in Tax Returns
-
Virtual
4.00 Credits
The major topics that will be covered in this course include:The rules of IRS disclosure of tax informationUnderstanding the role of IRS transcriptsInterpreting the actions of the IRS in transcriptsFOIA requestsAnalyzing tax information and returns for financial leads
Tax Depreciation: Review and Update
-
Virtual
2.00 Credits
The major topics that will be covered in this class include:Recent tax legislation and developments related to capitalizationEligible property for Section 179 and Section 168(k)Discussion of the Section 179 deduction and its use to depreciate real propertyThe Section 168(k) deduction and its use to depreciate real propertyDisposition of segments of real propertyExchanges of tangible personal property after repeal of the like-kind exchange rulesOther related topics
Hot Topics Accounting Update
-
Virtual
2.00 Credits
The major topics that will be covered in this course include:New accounting standards.The impact on Financial Reporting.Hot topics in financial reporting.Current and emerging US GAAP requirements.
Surgent's Successfully Completing an Estate Tax Return -- Form 706
-
Virtual
2.00 Credits
Changes to the IRS Form 706 How to successfully navigate the form The ins and outs of the “portability” rules, including how the rules actually work using common examples Income tax consequences How to avoid malpractice traps Overlooked GST issues
Unlocking Deep Secrets: Case Studies in Financial Analysis
-
Virtual
2.00 Credits
The major topics that will be covered in this course include:Overview of financial statement analysisThe impact of GAAP on financial analysisOverview of the Balance SheetOverview of the Income StatementThe importance of the Statement of Cash FlowsCommon Size AnalysisTrend AnalysisProfitability Ratio AnalysisLiquidity Ratio AnalysisSolvency Ratio Analysis
AHI: The Mindful-CPA
-
Virtual
2.00 Credits
Mindfulness; Science of Neurology; Mindfulness Practice; Stress Management
Retirement Planning: Next Stage for You or Your Client
-
Virtual
2.00 Credits
The major topics covered in this class include:Welcome to Your Next Stage -- Developing a new perspective on what this next stage is really all aboutIt's About Time -- Discovering a new sense of purposeMoney Matters -- Assessing your financial conditionsRelationships Matter Too -- Addressing needed or potential changes in your relationshipsHealthy Habits -- Examining new or renewed ways to stay healthyWho I Am -- Creating a new identity, and answering "So what do you do?"My Master Plan -- Figuring out what to do next
Tax Implications of Retirement Plan Distributions
-
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
Integrity, Objectivity and Judgment: Values in Action
-
Virtual
1.00 Credits
The major topics covered in this class include:AICPA Code of Conduct: Integrity and ObjectivityCase Study: Mortgage crisis of 2007-2010Case Study: World Com
GPT Builder for Accountants
-
Virtual
2.00 Credits
The major topics that will be covered in this course include:Introduction to GPT Builder platform and interface for accounting professionalsCreating accounting-specific custom instructions and knowledge basesImplementing financial data analysis capabilities through GPTsDesigning GPTs for tax preparation assistance and compliance checkingBuilding client communication tools with accounting terminologyEnhancing bookkeeping efficiency with automated GPT workflowsSecurity and confidentiality considerations for financial data
Surgent's Excel Budgeting Ideas
-
Virtual
2.00 Credits
Set up an in-cell drop-down list of budget methods Change the calculations in the cells based on the selected budget method Use names in worksheets
Surgent's Government and Nonprofit Frauds and Controls to Stop Them
-
Virtual
4.00 Credits
Examine real-world misappropriations of cash, check frauds, vendor scams, credit card abuse, grant frauds, benefit schemes, inventory thefts, and payroll frauds Consider and develop controls to stop fraud Tailor controls to the size and fit of the government or nonprofit
Al Capone to Cybercrime: The Journey of IRS Special Agents
-
Virtual
4.00 Credits
The major topics that will be covered in this course include:Introduction to IRS Criminal Investigation (CI): Overview of its mission, role, and significance in maintaining tax compliance.Historical Evolution: From its inception in 1919 to its current role, highlighting key milestones and notable cases.Investigative Techniques and Tools: Detailed look at the methods and technologies used by CI agents to uncover financial crimes.Importance of IRS CI: Discussion on the impact of CI’s work on tax compliance, public confidence, and the broader financial system.Training of CI Agents: Insight into the rigorous training programs at FLETC and ongoing professional development.Process of Investigations: Step-by-step breakdown of how tax fraud and money laundering cases are initiated, investigated, and prosecuted.
How Changes in Business Methods Affects Internal Control
-
Virtual
8.00 Credits
The major topics covered in this class include:How is business changing.What is driving the change and how long will it last.How specifically is an organizations control system important.What steps are needed to “keep up” with the upheaval.
Leases: Mastering the New FASB Requirements
-
Virtual
8.00 Credits
Lease classification Amortization of the lease asset Derecognition of the underlying asset Recognition of lease receivables Lease modifications Sale and leaseback transactions Presentation and disclosure requirements
Surgent's Advanced Critical Tax Issues for Limited Liability Companies and Partnerships
-
Virtual
8.00 Credits
Coverage of the Inflation Reduction Act of 2022 Single-member limited liability companies as an alternative to subsidiaries Cancellation of indebtedness: rules and regulations How the IRS views members or partners for Social Security purposes Special problems when forming an LLC Debt issues and problems in structuring LLCs and LLPs, including loan guarantee issues, recourse and nonrecourse debt, the at-risk basis rules, and new regulations restricting “bottom dollar” guarantees Distributions: is it just a disguised sale? New regulations eliminate certain tax-deferred leveraged partnership transactions Death or retirement of a member or partner -- Understanding the alternatives Step-up in basis issues -- How to make the computations and elections Property transactions between the LLC/LLP and its members or partners -- Inbound and outbound transactions: what to do with built-in gain or loss property Partnership losses: when are they deductible? See, in particular, TCJA and CARES override Material participation rules for LLC members and limited partners: how they affect passive loss issues Continuation and termination of an LLC/partnership in the context of a merger or acquisition Sales of an LLC Interest -- holding period, and hot asset issues Impact of the tax on investment income on the sale of an interest in a partnership or LLC Repeal of technical termination of partnership provision Impact of Soroban Capital Partners LP, 161 TC No.12
