CPE Catalog & Events
The Best Individual Income Tax Update Course by Surgent
-
Virtual
8.00 Credits
Comprehensive coverage of the Inflation Reduction Act of 2022 and the SECURE 2.0 Act of 2022 Timely coverage of breaking tax legislation Schedules K-2 and K-3 reporting requirements and transiional filing relief Form 7203, S Corporation Shareholder Stock and Debt Basis Limitations Donor Advised Funds Residency and Domicile Selling a principal residence, including tax planning strategies Real Estate professional requirements An overview of virtual currency, including recent developments The Independent Contractor vs. Employee Conundrum continues State of the IRS Review of pertinent cases and rulings affecting taxpayers Practice aids, including all the numbers applicable for the current year -- inflation-adjusted amounts, mileage rates, retirement contributions, and more Advanced practice, reporting, and other issues intertwined with advanced planning and discussion ideas
Transform Your Organization With Office 365 and Teams
-
Virtual
8.00 Credits
The major topics that will be covered in this course include:Orientation to the Office 365 ecosystemStrategic value of deploying Office 365Using the Teams app as the central hub for your online communications and collaborationSetting up your file management system with SharePoint and OneDriveLeveraging the Office 365 mobile apps to take your office on the roadUsing the Planner app to track and manage team projectsHarnessing the Forms app to convert your forms to digitally fillable online formsOrientation to the Office 365 Admin appLightning round review of all the Office 365 apps so that you will be aware of all that Office 365 has to offerTips and best practices for developing your Office 365 deployment strategy
Yellow Book: Staying Compliant with Government Auditing Standards
-
TBD
8.00 Credits
Foundation and principles for the use and application of generally accepted government auditing standards (GAGAS) General requirements for complying with the Yellow Book Ethics, independence, and professional judgment Competence and continuing professional education Quality control and peer review Standards for financial audits Standards for attestation engagements and reviews of financial statements Fieldwork standards for performance audits Reporting standards for performance audits
Audits of Employee Benefit Plans Subject to ERISA
-
TBD
8.50 Credits
ERISA reporting requirements Audit planning and pre-engagement activities Risk assessment, including consideration of internal control Auditing considerations, including prohibited transactions and tax compliance The auditor's report Financial statement disclosures Supplemental schedules
Case Study Ethics for Today's Accountant
-
Virtual
1.00 Credits
The major topics covered in this class include:How to apply ethical guidance to scenarios accounting professionals may encounter in public practiceBest ethical standards to integrateAnalyze and apply the AICPA Code of Professional Conduct
MBAexpress: Smarter Decision Making - version 2.0
-
TBD
1.00 Credits
Decision-making styles Solving problems Decision fatigue Organizational factors Anchor effect Psychological factors
Surgent's Efficient 401(k)/SBO-K and Profit-Sharing Plan Strategies for Your Small Business Clients
-
Virtual
2.00 Credits
Coverage of applicable provisions of SECURE Act 1.0 and SECURE Act 2.0 Funding a 401(k) plan after year-end Benefits that help to offset plan expenses How to add the Roth 401(k) feature to a 401(k) plan Factors to consider when choosing between a 401(k) and a profit-sharing plan Multiple plans: Limits when an individual participates in multiple plans How to Determine who is eligible for an SBO-K/Solo-K Plan When a profit-sharing plan is suitable for a small business How to use the vesting feature to help prevent high turnover of employees Employees that must be covered Employees who are excludible Persuasive arguments for convincing small businesses to set up a retirement plan
Surgent's Food, Beverage, and Entertainment Expensing
-
Virtual
2.00 Credits
Special rules for 2021 and 2022 allow 100% deductibility for meals IRS rules relating to the nondeductibility of activities considered entertainment or amusement What constitutes entertainment for tax purposes? When are meals deductible and at what rate once the special rules applicable to 2021 and 2022 no longer apply When employers may deduct food and beverages provided to employees Special rules for per diem meal payments for 2021 and 2022
The IRS Advisory Council: Impact on Tax Administration
-
Virtual
2.00 Credits
The major topics covered in this course include:The role of the IRSAC in the US tax systemGathering feedback from taxpayersMaking recommendations to the IRSWorking with IRS employees to implement and maintain solutionsThe impact of the IRSAC on the tax system and accounting professionThe IRSAC's efforts to improve efficiency and effectivenessThe importance of trust and confidence in the tax systemThe IRSAC's role in shaping and enforcing ethical standards in the accounting profession
Decentralized finance (DeFi): Implications for Practitioners
-
Virtual
1.00 Credits
The major topics covered in this class include:Specifics of various DeFi applications, including decentralized exchanges, yield farming, staking, and providing liquidity to liquidity poolsDiscussion and examination around the accounting implications and impact of DeFi applications on the audit processWhat practitioners need to know about the wide array of types of DeFi and how these different use cases changing the crypto-accounting conversationExternal resources provided for extra contextual information
Monthly Federal Tax Updates - December 2023
-
Virtual
2.00 Credits
The major topics covered in this class include:Current individual tax issuesCurrent business entity tax issuesAny current tax legislation occurring during the periodOther issues affecting the profession, including IRS procedure, current cases, payroll, and other federal tax issues
New Client Ethical Issues: The CPA's Challenge
-
Virtual
2.00 Credits
The major topics covered in this course include:How the CPA can meet the challenges presented by a new clientAICPA Code of Professional ConductAICPA Statements on Standards for Tax ServicesIRS Circular 230Case study illustration of how to bring the new client into ethical, proper financial and tax compliance
Surgent's The Complete Guide to Payroll Taxes and 1099 Issues
-
Virtual
8.00 Credits
Payroll tax requirements for wages, including wages subject to the .9 percent tax, employee benefits and reimbursements, nonqualified deferred compensation, stock options, and tips Fringe benefits issues, such as health insurance, life insurance, cafeteria plan benefits, accountable and non-accountable plans, standard mileage rates, and per diem rates Special issues -- Using a common paymaster, how to file W-2s after a takeover, merger, or acquisition, and state and local tax withholding Statutory employees, independent contractors, and possible changes to §530 relief Penalties -- Who is a responsible person? Expenses and gross-up calculations Pension issues and payroll taxes including SIMPLE plans, and §401(k) and pension distributions The Electronic Federal Tax Payment System (EFTPS) Forms I-9, W-9, W-2, 1099, 1099-NEC, SS-8, and 940 Understanding payroll tax responsibilities in the gig economy
Grow Your Firm with Effective Lead Generation Strategies
-
Virtual
1.00 Credits
The major topics covered in this class include:The latest digital and traditional lead generation techniques and strategies to grow a firmAn effective marketing plan that you can implement based on current best practicesDeveloping a profitable niche in several key business vertical
Online Fraud Aimed at Individuals That Can Affect a Company
-
Virtual
2.00 Credits
The major topics covered in this course include:Types of fraud that targets individualsHow organizations can work to reduce risk for workers
Introduction to Forensic Accounting
-
TBD
4.00 Credits
Review of the different aspects of forensic accounting The civil litigation process as it relates to forensic accounting Litigation services provided by forensic accountants Fraud detection and prevention Various types of fraud Training and certifications in forensic accounting Forensic accounting in bankruptcy proceedings Forensic accounting in family law proceedings Calculating damages for use in litigation Valuations Ethical issues pertinent to forensic accounting
MBAexpress: Listening for Leaders - V 2.0
-
TBD
1.00 Credits
Types of listening Levels of listening Listening to respond Introverts and extroverts Listening bias Body language
Surgent's Ensure Your Accounting Team Is Operating at Peak Performance Through Engagement and Motivation
-
Virtual
2.00 Credits
Increase productivity and profitability Communicate better and resolve conflict Learn teamwork principles in today's changing accounting workplace Motivate yourself and your team
Reporting Fundraising Results: Form 990 Part VIII (& Sch. M)
-
Virtual
2.50 Credits
The major topics that will be covered in this class include:Definition of "fundraising events and sales" and distinguishing operations that are outside of such characterizationAddress of what constitutes a true gift or contribution when same is paid on top of a purchase of services or goods Specifics of Form 990 inputs to be made on Part VIII Lines 1c and 8a (and noting companion Schedule G reporting) and noting insufficiency of GAAP reportingHandling PPP loan forgiveness as a revenue streamInputting data in order to bifurcate an event's participant or purchaser's payment to "gift/contribution" versus fundraising event or sale revenue streamsWhat constitutes a "solicitation" expense that need be reported on Part IX, and thus cannot be characterized as a direct expense of a fundraising event or sale Practical tips for handling revenues from silent auctions and guidance on auction of "rights to use" another's properties or services Communicating with filers' managers as to the advance work they can perform to shortcut 990 documentation needs in this arenaRamifications and results of 990 Part VIII reporting on each of the two "public support tests"
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