CPE Catalog & Events
Internal Control Fundamentals
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Online
2.00 Credits
COSO Yellowbook Auditing
IRS Penalties and Abatements
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Virtual
2.00 Credits
The major topics covered in this class include:Various types of penalties: Accuracy related, fraud, understatement of valuation, reporting requirement, failure to pay, and pay or deposit penaltiesRules on waiver of penalties and interestsVarious forms and procedures for requesting reliefFirst Time Abatement: Requirements and proceduresHow an individual taxpayer qualifies for Reasonable Cause abatementProcedures for requesting refund of paid penaltiesAvailable administrative options
SAS No. 122, AU 240, Consideration of Fraud in a Financial Statement Audit
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Online
3.00 Credits
The importance of professional skepticism The dangers of making assumptions How to listen and understanding the answer to a question Why it is important to leave all of your expectations at home Anticipation and why it’s so dangerous Determining materiality The fraud triangle Thinking about, given a set of circumstances, how you would steal Management and the Tone At the Top
Hot Topics Audit & Attest Update
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Virtual
2.00 Credits
The major topics that will be covered in this course include:Recent quality improvements to the SASs and SSARsOther matters that should be on your radar
Common Audit and Financial Reporting Deficiencies in State and Local Governments
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Online
2.00 Credits
Financial Statement Preparation Common Mistakes made in Preparing Financial Statements GASB Financial Statement Preparation Standards
Behind the Curtain: Exploring IRS Audit Technique Guides
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Virtual
2.00 Credits
The major topics that will be covered in this course include:Overview of ATGsBest practices for utilizing ATGsSalient provisions of selected ATGsInsights auditors may obtain from analytical proceduresNuances associated with selected industries
Accounting of the Soul: Making the World a Better Place
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Virtual
1.00 Credits
The major topics covered in this course include:Overview of Virtue Ethics and the Common GoodProfessionalismThe Virtue of CompassionGossip in the WorkplaceGratitude
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
Bumper Sticker Ethics v. Professional Ethics
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Virtual
1.00 Credits
The major topics that will be covered in this course include:Introduction: "Bumper Sticker Ethics" Thinking About Ethics: Digging a Little DeeperCompare: Principles of Professional Ethics in AccountingCase Study: Frank v. Dana Corp.Conclusion: The Conceptual Framework as an Ethics Resource
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
Surgent's U.S. Taxation of Foreign Corporations: A Case Study Approach
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Virtual
3.00 Credits
Understand how to approach and analyze the U.S. taxation of foreign corporations Using an example, calculate GILTI, Subpart F, and PFIC income inclusions for an individual and C corporation Determine how much foreign tax credit can be claimed against such income inclusions Determine how subsequent dividend distributions from the foreign corporation are taxed Calculate capital gain on the disposition of the foreign corporation Discuss the impact of Section 962 election Compare different outcomes under GILTI, Subpart F, and PFIC regimes for individuals and corporations Identify basic strategies for managing tax liabilities related to foreign corporations
Surgent's 2025 Tax Update for Client Advisory Services
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Virtual
4.00 Credits
Common tax deadlines and penalties Employee Retention Credit – new developments Beneficial ownership information reporting Bonus depreciation changes Form 1099 reporting and changes Online accounts and IP PINs Virtual currency updates Green energy credit compliance
Common Yellow Book & Single Audit Deficiencies
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Online
4.00 Credits
Auditing Yellowbook COVID-related funds
Complete Guide to Analyze Data with Excel PivotTables
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Virtual
4.00 Credits
The major topics that will be covered in this course include:Introduction to PivotTables: Gain a solid understanding of what PivotTables are, their benefits in Excel, and how to prepare your data for creating effective PivotTables.Creating and Customizing PivotTables: Learn step-by-step how to build and format PivotTables, including filtering, sorting, and customizing layouts for optimal data analysis. Focus on Using PivotTables to Analyze Data: Explore techniques to summarize, group, and compare data with PivotTables, uncovering trends and insights for better decision-making.Advanced PivotTable Features: Discover advanced tools such as slicers, timelines, and using PowerPivot for deeper analytical capabilities. Data Visualization with PivotCharts: Learn to create PivotCharts from your PivotTables and customize them to visually present data insights effectively to stakeholders.
Advanced Tax Planning S Corporations - Tax Staff Essentials
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Virtual
8.00 Credits
-Basis in S corporation stock -Distributions -Compensation planning -Qualified subchapter S subsidiaries -Liquidations, reorganizations and redemptions -Estate planning and the use of trusts -Section 199A
Financial & Tax Accounting for S Corporations & Partnerships
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Virtual
8.00 Credits
The major topics that will be covered in this class include:Review the Accounting Standards Codification, OCBOA/Special Purpose Frameworks, and AICPA financial reporting framework and their application to partnerships, LLCs and S corporationsFinancial accounting issues arising from changes in ownershipFinancial vs. tax accounting for partnership/LLC capital accountsSection 704(b) substantial economic effect rules and their relation to financial accountingThe integration of financial accounting with Forms 1065 and 1120SFinancial accounting basis for ownership interests vs. tax accounting basis for ownership interestsDeferred tax accounting for partnerships/LLCs and S corporationsFinancial accounting for the operations of a partnership/LLCFinancial accounting impact of the C to S election and the S to C electionFinancial and tax accounting for S corporation shareholder equity and partner capital accountsFinancial vs. tax accounting for loans to and from S corporations and their shareholders
Surgent's Technical Individual Practice Issues and Tax Forms for Experienced Practitioners
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Virtual
8.00 Credits
What’s NEW for this year – Items all practitioners must know Form 1040 and Schedules 1 – 3 1099-K reporting requirements Qualified Business Income -- Coverage of §199A including the real estate safe harbor A tour of the most recent forms changes, starting from gross income and ending with selected credits, including the latest IRS guidance on significant recent tax legislation How will clients (and practitioners) interact with IRS in the future and how the pandemic is steering the IRS to ramp up with digital communication efforts Hot developments and current areas of interest Virtual Currency and Digital Asset Taxation Advanced practice, reporting, and other issues intertwined with advanced planning and discussion ideas Form 6198 -- At-risk basis: Detailed case study and discussion of how this form is to be used and when it needs to be filed; learn how basis and at-risk basis are different, and why this is significant Form 6252 -- Installment sale income: A common tax area; however, a case study and discussion of this topic includes advanced issues such as gain on reacquisition of installment sale property, including worksheets on calculating gain & tax basis of reacquired property Form 5329 -- Additional taxes on qualified plans: Advanced study of how to avoid penalties
Surgent's The Complete Guide to Payroll Taxes and 1099 Issues
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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
Hot Topics Accounting Update
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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.
Group Audits: Who is Responsible for What?
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Online
2.00 Credits
Responsibilities of the group audit engagement team, including the group engagement partner Clarifying roles and responsibilities of component auditors and reference auditors in audits of group financial statements Special considerations on audit planning and audit reporting in a group audit
