CPE Catalog & Events
Webcast: ACPEN: Multistate Taxation - Issues and Planning Opportunities
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Webcast
8.0 Credits
Multistate Business Activities Nexus and Implications State Taxable Income Business-Related Issues Formulas and Their Application Audit Defense Strategies State Specific Regulations Choice of Business Entity Interstate Commerce Clauses Domicile in relation to State Death Taxation
Surgent's Data at 30,000 Feet: Traveling Smart with Client and Personal Information
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Webcast
2.0 Credits
CPA responsibilities for client data Understanding the risks while traveling Legal and regulatory landscape CPA-specific considerations Data protection techniques and tools Policy and technical safeguards Pre- and post-travel protocols Employee education and compliance
Webcast: ACPEN: Partnership Checkup: Tax Issues & Forms Reporting
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Webcast
4.0 Credits
Clarify the importance of partnership capital accounts and partnerships debt on partner's tax basis Impact of contributed property Explain the importance of shareholder loans to the entity Discuss how basis is impacted by distributions of corporation property and the sale/or liquidation of the S corporation interest Comprehensive examples illustrate the mechanics of the basis determination process Discusses how S corporation losses impact Form 1040 Schedule E reporting How to get from the Schedule K-1 information to the basis calculations
Surgent's Review and Analysis of Crucial OBBBA Changes
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Webcast
2.0 Credits
Changes to the standard deduction Senior deduction Deduction for auto loan interest Estate tax changes and the portability option Tax consequences associated with investing in revised opportunity zones Full expensing of domestic R&E Individual and corporate charitable contributions Wagering losses Student loan discharges Taking advantage of scholarship granting organizations (SGOs) Dependent care assistance program Other crucial OBBBA provisions
Webcast: ACPEN: Partnership/LLC Taxation: Understanding Tax Basis Capital Accounts
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Webcast
2.0 Credits
Discussion of the impact of the Section 199A flow-through entities deduction on partnerships and their partners The meaning of a "tax basis capital account" - how do the financial accounting and tax capital accounts differ from one another How to determine a partner's share of the partnership's liabilities Distinguishing "recourse" loans from "nonrecourse" loans What are "qualified nonrecourse financing" & loans and how they affect partners Section 704 "built-in gain or loss" & ules and how they impact Schedule K-1 reporting Section 465 "at risk" rules and how they impact Schedule K-1 reporting
Webcast: ACPEN: Taking the Financial Executive's Leadership to the Next Level
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Webcast
2.0 Credits
Professional/Technical to Business/Behavioral Leader Evolution From Agricultural to Conceptual Age Right Brain Orientation Artificial Intelligence (AI) Perspective to Consider Emotional Intelligence Framework Behavioral Self-Awareness and Self-Management Socially Intelligent Leader/Social Awareness Transformational Leadership
Webcast: ACPEN: Progressive Management Accounting
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Webcast
2.0 Credits
A taxonomy of accounting: tax, financial, managerial A spectrum of direct and indirect absorption costing Fact-based Data with Activity Based Costing (ABC ) Why do we need advanced management accounting techniques, such as ABC? How the ABC cost assignment network structure connects costs to products and sales channels Learn to use ABC to manage product, service-line, channel, and customer profitability Understand two views of costs: (1) process view versus (2) product view Comparing ABC with time-driven ABC, resource consumption accounting (RCA), lean accounting, and other costing techniques Operational Costing to Optimize Process Costs - How driver-based budgets and rolling financial forecasts lead to productivity improvement and cost reduction Applying “Attributes” to assess ”value-added costs” and “costs of quality (COQ)” The Shift in ROI’s Source from Tangible to Intangible Assets Increasing the ROI from information – with Corporate Performance Management (CPM) as a Value-Multiplier Accelerating the Rate of Adoption for Implementing and CPM Understand the barriers that slow the adoption rate of CPM: technical, misperceptions, model design, and social / cultural How to overcome behavioral resistance to change
Surgent's Exploring Business Valuation Fundamentals
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Webcast
2.0 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 Section 529 Plans: A Comprehensive Guide
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Webcast
2.0 Credits
529 plan structure, requirements, and tax treatment Qualified education expenses, K–12 allowances, and student loan limits Contribution rules, gift-tax interactions, and the five-year election Distribution rules, penalties, and coordination with financial aid State tax considerations and recapture issues SECURE Act 2.0 529-to-Roth IRA rollover provisions Grandparent-owned 529 plans and FAFSA implications Multigenerational and dynasty 529 planning strategies Common challenges, risks, and practical decision frameworks
Webcast: ACPEN: Two Types of Goals You Need to Be Successful
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Webcast
1.0 Credits
Common obstacles to goal achievement The limitations of SMART goals Characteristics of effective outcome goals Process Goals: The Roadmap to Achievement Integrating Outcome and Process Goals for Maximum Impact
Surgent's System and Organization Controls (SOC) Engagements
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Webcast
2.0 Credits
Purpose and organization of the Trust Services Criteria Management assertions specific to different SOC engagement types Intended users of SOC 1®, SOC 2®, and SOC 3® reports Determination and use of materiality in SOC engagements Criteria for considering a vendor as a subservice organization Inclusive vs. carve-out method for subservice organizations Service commitments and system requirements in SOC 2® engagements Appropriate form and content of SOC reports
Webcast: ACPEN: Embracing Neurodiversity in the Workplace
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Webcast
1.0 Credits
Neurodiversity
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
Webcast: ACPEN: Partnership & LLC (Form 1065) – Formation to Liquidation
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Webcast
8.0 Credits
Extensive review of the partnership tax laws with an emphasis on any new legislative changes Overview of different forms of business entities including the check-the-box regulations Formation issues including the mandatory allocation of the §704(c) pre-contribution gain or losses back to the contributing partner/member Schedule K and K-1 – separately stated versus non-separately stated income and expense items Detailed Schedule K-1 reporting including the 20% qualified business income (QBI) deduction and 3.8% net investment income tax Calculating the tax and §704(b) book capital accounts Substantial economic effect requirement to have special allocations to the partners/members Allocation of recourse & non-recourse debt on K-1s Guaranteed payment issues and tax treatment of fringe benefits Self-employment tax issues and pitfalls Tax treatment of distributions – cash versus non-cash & liquidating versus non-liquidating Sales and liquidations (redemptions) of partnership interests §754 optional basis adjustments and mandatory adjustments
Webcast: ACPEN: Unlocking the Value: IRS Tax Credits for Businesses & Individuals
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Webcast
2.0 Credits
Overview of federal tax credits Refundable vs. nonrefundable credits Individual tax credits Business tax credits Eligibility requirements for tax credits Documentation and substantiation standards Recent legislation and IRS guidance affecting credits Planning considerations when evaluating tax credits Audit risks and compliance issues
Surgent's Perplexing Financial and Economic Issues for the CFO/Controller
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Webcast
8.0 Credits
Regulatory, fiscal, and monetary policies impact on the organization Dodd-Frank Bill and impact on financial reform Health insurance reform and the impact on the employer Managing risk in an uncertain economic climate
Webcast: ACPEN: Mary Jane Hourani’s Federal Tax Update: Business
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Webcast
4.0 Credits
Recent federal tax legislation and proposed changes IRS regulations, rulings, and procedural updates Recent tax-related court cases Application of deductions, credits, and tax benefits Practical application of tax law changes to business scenarios
Surgent's Elder Fraud
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Webcast
2.0 Credits
Common elder fraud schemes How to recognize scam attempts What to do when you think you are being scammed Where and how to report a scam What you should do now to prevent being scammed How to avoid being scammed on the internet Why older Americans are disproportionately impacted by scams and fraud Technical support scams How to avoid giving money to scammers What to do if you or someone you know is targeted by fraud The National Elder Fraud Hotline How to get your money back after being scammed Types of elder law financial exploitation
Surgent's Excel Lookups: Moving Beyond VLOOKUP Limitations
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Webcast
2.0 Credits
Using lookup functions as an alternative to direct cell references Understand the limitations of the VLOOKUP function Discover ways to move beyond these limitations
Webcast: Form 706 Preparation Part 1: Overview Including Portability 26-27
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Webcast
2.0 Credits
Action steps in 706 preparation engagement Filing requirements, new forms, IRS return review procedures, closing letters Obtaining transcripts and previously filed returns Completing introductory pages 1—4 Worksheets provided: Summary of Estate Plan Summary of Estate and Subtrust Funding; Beneficiary Allocation Schedule