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CPE Catalog & Events

All Events 11822 Centennial Events 0 Conferences 3 GWSCPA Originals 5 On Demand 548 Section Meetings 0 Webinars 11271

Showing 4841-4860 of 11822 Results (Page 243 of 592)

Lessee and Lessor Accounting

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Virtual

2.00 Credits

Lessee and lessor accounting models Lease and non-lease components Lease classifications Initial and subsequent measurement of leases

Surgent's Capital Assets: Basis and Taxation for Financial Professionals

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Virtual

2.00 Credits

Capital asset classification and basis determination Realization vs. recognition rules and special scenarios Disallowed losses and related limitations Types of capital gains and losses and their tax treatment Netting capital gains and losses Calculating taxes on ordinary income and capital gains Marginal vs. effective tax rates Tax planning strategies for capital assets

Surgent's Exploring Client Advisory Services: Tax Due Dates and Penalties/Where Do I Need To File?

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Virtual

2.00 Credits

Estimated taxes and deadlines Tax due dates for common returns and filings Potential penalties and interest Information return penalties Penalties applicable to pass-through entities Accuracy-related penalties First-time abatement (FTA) FTA eligible returns Reasonable cause Nexus: sales tax vs. income tax Sales tax nexus with state specific examples Remote work and sales tax nexus Income tax nexus with state-specific examples Remote work and income tax nexus Sales factor: throwback rules

Surgent's Make Resilience Work for You – An Accounting Leader’s Guide to a Holistic Approach for Managing Teams

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Virtual

1.00 Credits

Bounce back from adversity and pressure Avoid giving up too soon Reframe challenges Learn resilience and transform from mistakes

Surgent's Purchase and Sale of a Residence: Critical Tax Issues

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Virtual

2.00 Credits

General rules relating to the sale of a residence under § 121 Sale of a taxpayer’s main home Qualifying for a partial exclusion of gain on the sale of a home How a taxpayer meets the residence requirement Meeting the look-back requirement Separated, divorced, and widowed taxpayers Work-related moves and unforeseeable events Inherited homes and homes received in a divorce Impact of business or rental use of home on the gain exclusion Reporting gain or loss on the sale of a home

Yellow Book Ethics

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Virtual

2.00 Credits

The major topics that will be covered in this course include:The concept of public interestEthics, independence, and professional judgmentCompetence and continuing professional educationQuality control and peer reviewProper use of government information, resources, and positionProfessional behavior

Comprehensive Accounting and Financial Reporting Update

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Virtual

4.00 Credits

The major topics covered in this class include:CECL for nonfinancial institutions.Accounting for Paycheck Protection Program loans.Accounting for web-hosting services.Revenue recognition.Leases.FASB projects in progress.

Estate & Trust Primer - Tax Staff Essentials

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Virtual

4.00 Credits

Types of trusts Trustee powers Recognition and realization of income Elements of an estate Basic concepts of estate planning

How to Audit Expenses & Payables

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Virtual

2.00 Credits

The major topics that will be covered in this course include:The basics of auditing expenses.Accrued liabilities and other payables.Relates audit assertions, risks, and threats to the expenses and payables balances.Substantive auditing procedures to peform.

Surgent's IRS Tax Examinations and Hot Issues

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Virtual

4.00 Credits

Criteria that the IRS uses to select returns for examination Substantiation requirements for travel, charitable contributions, vehicles, meals, virtual currency considerations, and tax-related identity theft Understanding worker classification determinations on who is an employee and who is an independent contractor Distinguishing S corporation officer’s reasonable compensation issues How the IRS holds persons other than an employer liable for unpaid payroll taxes, a.k.a., the trust fund recovery penalty Tax-related identity theft procedures

Surgent's Performing an Effective Audit Risk Assessment

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Virtual

4.00 Credits

Audit process and planning Materiality, performance materiality, and tolerable misstatement Assessing the risk of material misstatement Understanding internal controls and when the auditor must evaluate the design and implementation of internal controls Designing procedures to test the effectiveness of controls Issues noted related to performing substantive procedures Documentation Communication with the Client and Governance

Internal Controls Over Compliance vs Compliance

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Virtual

1.00 Credits

The major topics that will be covered in this course include:Testing internal ControlsAlign internal controls with specific compliance requirementsThe misidentification of controls and the confusion between compliance and control processes

ACPEN: Audit Risk Assessment in Plain English

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Online

2.00 Credits

Overview of Audit Risk Assessment AICPA's clarified Risk Assessment Standards SAS 145 Assessing the Entity's Environment  

Surgent's Tax Loss Limitations Imposed on Individuals and Pass-through Entities

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Virtual

3.00 Credits

How to calculate a partner or S corporation shareholder’s basis Form 7203 and an S corporation shareholder’s basis The at risk basis rules and Form 6198 The passive activity loss limits The Section 461(l) loss rule The net operating loss limitation rules The Section 163(j) business interest limitation New OBBBA changes impacting business interest and Section 461(l)

ACPEN: Leading and Managing the Accounting Department

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Online

4.00 Credits

Accounting Leadership Management

AI & Accounting in Manufacturing

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Virtual

2.00 Credits

The major topics that will be covered in this course include:Intelligent automation and dark factoriesPredictive maintenance and real-time cost trackingAI-enabled financial reporting and dashboardsContinuous auditing and anomaly detectionTax compliance automation and transfer pricing AIData governance and cybersecurity in financial systemsWorkforce reskilling and AI-augmented financial roles

ACPEN: 2026/27 Single Audit Update

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Online

1.00 Credits

2024 Uniform Guidance overhaul Increase in Single Audit threshold to $1 million Audit planning and execution impacts 2025 AICPA GAS/Single Audit Guide (Appendix B) updates Audit efficiency and compliance considerations    

From Numbers to Narratives: Mastering Data Analysis for CPAs

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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

Performing Preparation, Compilation and Review Engagements

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Virtual

2.00 Credits

Engagement objectives Performance requirements and standards Documentation Differences between compilation and preparation engagements Engagement criteria Changes in level of service

Tax Depreciation: Review and Update

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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