CPE Catalog & Events
Webcast: Preparation, Compilation & Review Services 26-27
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Webcast
4.0 Credits
All recently issued SSARS standards Financial reporting frameworks Distinguishing special purpose frameworks from GAAP CPAs reporting on financial statements Financial statement disclosures Recently issued ethics standards Peer Review Deficiencies
Webcast: ACPEN: Shorten Month-End - Closing Best Practices
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Webcast
4.0 Credits
Trends in financial statement closings including the Quick Close, Soft Close and Virtual Close Review and discuss information systems headaches that slow you down Work through examples of close cycle "time killers" and how to resolve them Get inventory and cost of sales under control Identify the improvement projects that will yield the biggest benefit
Webcast: Preparation, Compilations and Reviews—A Practical Workshop 26-27
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Webcast
8.0 Credits
Preparation Compilations Reviews
Webcast: ACPEN: Hands-On Tax Return Workshop – S Corporations (Form 1120S)
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Webcast
8.0 Credits
Extensive review of the S corporation income tax laws with an emphasis on any new legislative Schedule K analysis– determine if income statement items are separately (i.e. schedule K) or non-separately stated income and expense items Discuss how schedule K items get allocated to shareholders on their schedule K-1s Look at detailed Schedule K-1 information reporting to shareholders needed for the qualified business income (QBI) deduction, 3.8% net investment income tax and business interest expense limitations Talk about the unreasonably low officer compensation issues Learn the special tax treatment of fringe benefits paid to 2% shareholders and family members Schedule M-1 – calculate the reconciliation of income or loss per books with income or loss per income tax return Schedule M-2 – detailed step-by-step calculation of the AAA, PTI, E&P and OAA accounts Basic overview of the tax treatment of distributions including when a S corporation has prior C corporation earnings and profits (E&P) Review the importance and basics of calculating a shareholder’s stock and debt basis Basic overview of the potential S corporation built in gains tax from the conversion of a C to S corporation
Webcast: ACPEN: IFRS SMES vs IFRS
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Webcast
2.0 Credits
Overview of IFRS for SMEs General pervasive similar concepts Differences with financial instruments Differences with business combinations Differences in investments in other entities Differences in intangible assets Differences in income taxes Differences in employee benefits Differences in revenue and expenses
Webcast: ACPEN: Partnership Preparation, Basis Calculations & Distributions – Form 1065 Schedule K & K-1 Analysis
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Webcast
8.0 Credits
Extensive review of the partnership tax laws with an emphasis on any new legislative changes Review the Form 1065 to learn how income statement items get reported on the partnership/LLC tax return (i.e., page 1 versus Schedule K) and flow-thru to the partner/members on Schedule K-1 Analyze the Schedule K-1 line-by-line and discuss where the items get reported on the individual’s Federal income tax return and how the items affect the partner/member’s outside basis Look at detailed Schedule K-1 information reporting to partners/members needed for the qualified business income (QBI) deduction, 3.8% net investment income tax and business interest expense limitations Formation issues including the mandatory allocation of the §704(c) pre-contribution gain or losses back to the contributing partner/member Calculating the tax and §704(b) book capital accounts Reporting recourse and non-recourse debt on the Schedule K-1Tax ramifications and reporting of cash and non-cash distributions including disproportionate distributions of “hot assets” Overview of the §754 election for optional basis adjustments triggering §743 (transfer of interests) and §734 (distributions)
Surgent's Use the Data Model to Build More Powerful PivotTables
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Webcast
2.0 Credits
Creating a data model/Power Pivot Building PivotTables from multiple tables Creating Measures Using named sets
Webcast: ACPEN: Avoiding Peer Review Deficiencies and Professional Liability in Public Accounting
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Webcast
4.0 Credits
Differentiating risks faced when performing various levels of professional services, such as audits, reviews, compilations, preparing financial statements, bookkeeping, tax return preparation, and similar Best practices for preventing quality control concerns that could lead to peer review deficiencies or malpractice claims Establishing an understanding with the client to minimize misunderstandings as to the nature and scope of engagements Explain situations when independence should be appropriately safeguarded when performing nonattest services
Webcast: ACPEN: SAS 145: Modern Risk-Based Auditing
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Webcast
2.0 Credits
Introducing SAS 145 Revisiting audit risk Risk assessment in the SAS 145 Era Analyzing SAS 145 Documentation requirements
Surgent's Trump Accounts Created by OBBBA: A Comprehensive Guide for Accounting and Finance Professionals
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Webcast
2.0 Credits
Establishing and administering a Trump Account Who can make contributions to a Trump Account Limits on contributions to a Trump Account Employer contributions to a Trump Account Participation in the pilot program What a Trump Account can invest in Basis tracking for after-tax contributions Taxation of distributions from a Trump Account Rolling a Trump Account into another account The potential advantages and disadvantages of having a Trump Account Opting out of a Trump Account Issues impacting a Trump Account, such as distribution, when the beneficiary turns 18
Surgent's The One Big Beautiful Bill Act (OBBBA): What You Need To Know
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Webcast
4.0 Credits
The $6,000 senior deduction The QBI deduction Changes in the estate tax Wagering losses The SALT cap Tips, overtime, and car loan interest 1099 changes Trump Accounts Investments in students and education Bonus and Section 179 changes, including depreciation for qualified production property Full expensing of domestic research and experimental expenditures Changes in the deduction of business interest and business losses Renewal of Opportunity Zones Individual and corporate charitable contribution changes Expansion of Section 1202 stock Termination of credits for environmentally clean autos and expenditures Many other individual and business income tax changes contained in the OBBBA
Surgent's Reasonable Suspicion
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Webcast
1.0 Credits
The psychosocial, physiological, and behavioral aspects of drug and alcohol abuse in the workplace The impact of drug and alcohol abuse on workplace safety The possible connection between performance issues and drug or alcohol abuse The role of documentation in reasonable suspicion testing Confidentiality concerns in the testing process
Surgent's The AI-augmented Professional: Practical Tools, Real Risks, and Immediate Use Cases
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Webcast
2.0 Credits
Explore from the history of automation to the current landscape of large language models (LLMs) and generative tools to demystify the technology Free, accessible apps to enterprise-grade solutions and specialized accounting software tailored for tax, audit, and advisory workflows Ethical obligations and professional standards that govern AI use, including data privacy, client confidentiality, and the management of "hallucinations" or inaccuracies Through specific use cases and prompting demonstrations, understand how to use AI to draft complex communications, summarize research, optimize Excel workflows, and enhance client advisory services
Webcast: ACPEN: Making Effective Decisions When You Can’t Get Everything You Want
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Webcast
2.0 Credits
Decision-making fundamentals Cost-volume-profit refresher Optimization analysis Constraint mitigation strategies Coping with incomplete information Solver and other Excel capabilities Qualitative considerations
Webcast: ACPEN: The Role of Internal Control in the Risk-Based Audit
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Webcast
4.0 Credits
Specific matters auditors should consider when obtaining and documenting an understanding of the client's internal control system Development of a tailored audit approach that considers the potential reliance on internal controls Guidance for establishing an adequate basis for reliance on internal controls of less formal, smaller clients
Surgent's Managing Up the Ladder
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Webcast
2.0 Credits
Influence, persuasion, and power Navigating without position power
Webcast: ACPEN: Topic 842: FASB's Lease Accounting Standard Update
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Webcast
2.0 Credits
What is a lease? Recognition and measurement of lease assets and liabilities Impact on lessors and lessees Disclosures and transition rules Effective dates
Surgent's Management Fundamentals
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Webcast
4.0 Credits
What it takes to be effective as a manager Exploring the challenges that get in the way Looking at the driving forces that have evolved how managers engage with employees today Motivating employees of multi-generations Twelve practices that can be adopted to influence employees to become more engaged Identifying what it takes to develop employees Delegation and accountability
Webcast: ACPEN: Year-End Tax Planning: Thinking Outside the Box
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Webcast
4.0 Credits
Discuss the most recent tax legislation, rulings and developments Section 163(j) interest expense deduction New 21% corporate tax rate Medicare tax on high income wages and SE income Tax provision and extensions Timing income and deductions Alternative minimum tax (AMT) issues
Surgent's Where To Live in Retirement
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Webcast
2.0 Credits
Does continuing to live at the current location meet retirement goals and lifestyle? Are there family concerns such as an elderly parent that prevent moving away from the current location? Is the current location affordable when income from a salary ceases? What health concerns are there that would limit the ability to move to another location? Is an assisted living facility something that should be considered now or in the future and is a suitable one available? What happens if a person is disabled while retired? Are there state and local tax considerations that would encourage staying in place or moving? Are there climate and weather concerns that would encourage a person to stay in place or move to a more desirable location? Should a retiree downsize?