CPE Catalog & Events
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Webcast: ACPEN: Fringe Benefits & Compensation Planning - Today and Beyond
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Webcast
8.0 Credits
Fringe Benefit Planning Fundamentals Strategies Tailored for Business Owners and Employees Navigating IRC §132 Fringe Benefit Option Cafeteria Plans Demystified Tax Management in Compensation Planning Understanding the Implications of Dependent Care and Educational Assistance Plans Implementing Flexible Spending Account Plans Effectively Design Features and Regulations of Group Term Life Insurance Plans Medical Savings Accounts Regulations Financing Options for Retiree Medical Benefits Health Care Benefits: Insured Plan vs. HMO Comparison ERISA Reporting and Disclosure Requirements IRC Common Control RulesOverview of Age and Sex Discrimination Rules
Surgent's Adapting to OBBBA Changes: A Strategic Review
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Webcast
2.0 Credits
Business losses The SALT cap Implementing Section 1202 changes Form 1099 reporting changes Business meals Health care–related issues Family and medical leave Other crucial OBBBA provisions
Surgent's Employee Stock Options: What Financial Professionals Should Know When Advising Their Clients
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Webcast
2.0 Credits
What stock options are and why they are growing in popularity How stock options work, including the process of conveyance and vesting How to exercise stock options and the implications from doing so The risks associated with stock options and how to manage exposure Tax consequences and updates regarding stock options Strategies for selecting the best time to exercise stock options The difference between the two types of stock options: non-qualified and incentive The basic terminology relevant to owning and exercising options
Surgent's Excel: Mastering PivotTables
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Webcast
2.0 Credits
Explore PivotTable capabilities and functionality Retrieve data from a database and feed it into the PivotTable Pull web tables from web pages into Excel
Webcast: ACPEN: Travel/Entertainment Expenses and Taxes: What You Need to Know for Compliance
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Webcast
2.0 Credits
Definition of what qualifies as an entertainment expense Strategies to deduct business entertainment expenses Deductibility of meals Situations not subject to the 50% meals and entertainment reduction How to handle automobile issues related to employer-provided parking Proper accounting for deductible vs. non-deductible expenditures The four steps to analyze business expenses The latest federal legislation, cases and rulings
Webcast: ACPEN: How to Develop Your System of Quality Management Using the AICPA Practice Aids
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Webcast
3.0 Credits
Overview of Quality Management standards Scope of SQMS 1 Components of quality management Changes from prior standards AICPA practice aids Required documentation Risk assessment process Final documentation development
Webcast: ACPEN: Fraud Assessment for Small and Medium Sized Businesses
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Webcast
4.0 Credits
The fraud triangle The fraud savvy model Symptoms of fraud Benford's Law The net worth method The vulnerability chart 10 steps for action today
Webcast: ACPEN: Metrics Which Every CFO, Controller and CPA Advisor Should Know
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Webcast
2.0 Credits
Overview of financial metrics Ratios versus key performance indicators Purpose and use of metrics Balance sheet metrics Cash flow and liquidity metrics Profitability metrics Operational metrics Use of metrics in analysis
Webcast: ACPEN: K2’s Mastering Advanced Excel Functions
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Webcast
4.0 Credits
Powerful new functions and features in Excel, such as XLOOKUP and Dynamic Arrays How to use "legacy" features and functions such as AGGREGATE Creating effective forecasts in Excel
Surgent's Advanced Audits of 401(k) Plans: Best Practices and Current Developments
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Webcast
8.0 Credits
Audit requirements for ERISA §103(a)(3)(C) audits An annual update of the changes affecting 401(k) plans Compliance issues associated with eligibility and enrollments, remittances, lack of oversight, compensation, vesting, and other topics Best practices for engagement planning, internal controls, risk assessment, and detailed testing Avoiding common mistakes while performing audit procedures Plan mergers and acquisitions Common audit reporting and disclosure issues
Surgent's Navigating AI Compliance: The EU AI Act for U.S. Finance and Accounting Leaders
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Webcast
2.0 Credits
Introduction to the EU AI Act: background, objectives, global relevance, and extraterritorial scope Key provisions and risk classifications: prohibited, high-risk, limited-risk, and general-purpose AI systems; prohibited AI practices Compliance requirements for high-risk AI systems: technical documentation, data governance, and human oversight requirements; importance of risk management and transparency obligations Practical steps for U.S. professionals: strategies to align with EU compliance standards; anticipating future regulatory developments
Webcast: ACPEN: Basis Calculations & Distributions for Pass-Thru Entity Owners Schedule K-1 Analysis
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Webcast
8.0 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
Webcast: ACPEN: Business Tax Update for Industry
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Webcast
2.0 Credits
“Tax-mageddon” – the all-important impending expiration/extension/renewal of the TCJA Other recent Federal legislative, rules and tax developments impacting business taxpayers Current status of Research and Experimentation costs and Interest Expense Limitation Phaseout of Bonus Depreciation and MACRS issues Latest legislative, judicial, and IRS developments
Webcast: ACPEN: Common Sense CFO: Decoding and Mitigating Internal and External Risks
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Webcast
2.0 Credits
Defining risk as it impacts organizations Understanding external and internal risks Examples of these risks How do we identify and assess? What can be done about the risks? Developing a risk mitigation strategy Monitoring and mitigating risk
Surgent's Progressive Discipline and Termination
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Webcast
2.0 Credits
Defining progressive discipline, including typical steps in any progressive discipline process The importance of a fair disciplinary process When and how progressive discipline should be used, including using progressive discipline in the lead-up to termination Documentation best practices Limitations on at-will employment, including contracts and laws regarding discrimination and retaliation Avoiding key risks in the termination process Best practices for legally compliant termination procedures
Surgent's Governing Agentic AI: Cybersecurity, Data, and Risk
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Webcast
2.0 Credits
Cyber risks: prompt injection, drift, model manipulation, data leakage Red-teaming and simulation exercises (CSA, IBM frameworks) Controls mapping: COSO, SOX, and NIST AI RMF Regulatory context: GDPR, CCPA, EU AI Act, SEC guidance Platform security discussion and comparisons
Surgent's The Accountant as the Expert Witness
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Webcast
2.0 Credits
Becoming qualified as an expert witness Best practices for testifying at trial Understanding the different roles accountants can play in litigation Working with attorneys to prepare and present a case at trial The role of experts in commercial versus personal injury litigation Confidentiality orders Compensation for expert witnesses Preparing for and attending depositions Daubert challenges to experts Expert reports The role of experts in antitrust, securities litigation, and professional liability cases Credibility as a witness
Webcast: ACPEN: An In-Depth Understanding of the Generation Skipping Transfer Tax
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Webcast
2.0 Credits
Overview of the GST tax and its policy purpose Direct skips, taxable terminations, and taxable distributions Skip persons and treatment of trusts as skip persons Application of the GST exemption and inclusion ratio Timely, late, and retroactive GST allocations Formula-based exemption allocations Planning strategies for GST tax minimization Filing considerations for Forms 706 and 709
Webcast: ACPEN: Navigating IRS Collections: Overview of Form 433 & Offer in Compromise
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Webcast
2.0 Credits
IRS collection process overview Initial notice and subsequent notices Enforced collection actions: liens, levies, and wage garnishments Payment options and alternatives to enforced actions Detailed review of Forms 433-A & 433-B Offer in Compromise (OIC) program: qualifications and process Advising clients on compliance and payment options
Webcast: ACPEN: GASB 96 –SBITA, GASB 94 P3, and GASB 87 Leases (Year 2)
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Webcast
2.0 Credits
Requirements of GASB 96, GASB 94, and GASB 87 Implementation of GASB 96, 94 and 87