CPE Catalog & Events
Webcast: ACPEN: Audit Skills for Beginners
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Webcast
4.0 Credits
Professional skepticism – Creating a mindset for finding fraud and error Audit documentation basics – Creating workpapers that pass review The audit risk model – Understanding the foundational principles Internal control fundamentals - Satisfying the requirements for evaluating the design and implementation of internal control over financial reporting
Surgent's Federal Tax Update
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Webcast
4.0 Credits
Comprehensive coverage of individual provisions of the One Big Beautiful Bill Act, including but not limited to: TCJA provisions made permanent New Tip Income Deduction New Overtime Pay Deduction New Car Loan Interest Deduction New Temporary Senior Deduction Expanded SALT Cap Trump Accounts Comprehensive coverage of business provisions of the One Big Beautiful Bill Act, including but not limited to: Bonus Depreciation made permanent Increased §179 deduction Changes to §174 R&E Expenditures Changes to §163(j) Form 1099/1099-K changes Qualified Small Business Stock Exclusion The Gig Economy - examine key tax implications for gig workers, including Independent Contractor vs. Employee classification challenges and employer reporting responsibilities Timely coverage of breaking tax legislation Advanced practice, reporting, and other issues intertwined with advanced planning and discussion ideas
Surgent's Guide and Update to Compilations, Reviews, and Preparations
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Webcast
4.0 Credits
SSARS No. 21, Clarification and Recodification, and updates to SSARS No. 21 due to the issuance of SSARS No. 23, Omnibus Statement on Standards for Accounting and Review Services SSARS No. 22, Compilation of Pro Forma Financial Information SSARS No. 24, Omnibus Statement on Standards for Accounting and Review Services – 2018 SSARS No. 25, Materiality in a Review of Financial Statements and Adverse Conclusions SSARS No. 26, Quality Management for an Engagement Conducted in Accordance with Statements on Standards for Accounting and Review Services SSARS No. 27, Applicability of AR-C Section 70 to Financial Statements Prepared as Part of a Consulting Services Engagement Sample comprehensive engagement work programs for preparation, compilation, and review engagements
Webcast: ACPEN: The Value of Conflict
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Webcast
1.0 Credits
Conflict resolution
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 Engagement Letters: Scope and Risk Management
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Webcast
2.0 Credits
Essential clauses made simple Keeping independence intact Change orders that prevent fights Stopping scope creep early What insurers and peer reviewers are seeing now
Surgent's New and Expanded Tax Benefits Associated with Section 1202 – Qualified Small Business Stock
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Webcast
2.0 Credits
The graduated holding periods and the related graduated capital gain exclusions Raising the per-issuer gain exclusion cap to $15 million Raising the corporate-level aggregate gross asset threshold to $75 million Qualifications for a corporation to issue Section 1202 stock Using multiple non-grantor trusts to unlock the $15 million exclusion cap The 10% test associated with non-operating real estate and investment securities The 50% working capital test The 80% test relative to an active qualified trade or business QSBS attestation letter Excluded businesses Permissible businesses, including manufacturing, retailing, technology, and wholesaling How Section 1202 applies in the context of a transfer to other taxpayers
Surgent's Purchase and Sale of a Residence: Critical Tax Issues
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Webcast
2.0 Credits
General rules relating to the sale of a residence under § 121 Sale of a taxpayer’s main home Qualifying for a partial exclusion of gain on the sale of a home How a taxpayer meets the residence requirement Meeting the look-back requirement Separated, divorced, and widowed taxpayers Work-related moves and unforeseeable events Inherited homes and homes received in a divorce Impact of business or rental use of home on the gain exclusion Reporting gain or loss on the sale of a home
Surgent's Reducing a Business Owner Client’s Exposure to Social Security and Self-Employment Taxes
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Webcast
2.0 Credits
Section 1402(a) exclusions from the definition of self-employment income Application of the SE tax to members of limited liability companies Taking a self-employed owner's health insurance deductions against self-employment tax How using the S corporation and the MMLLC treated as a partnership can help reduce an individual's exposure to self-employment tax How hiring a spouse and/or child helps reduce self-employment tax Differentiating between income treated as self- employment income and income that is not self-employment income
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: A Guide to Sampling - Part 1
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Webcast
2.0 Credits
Auditing Yellowbook
Webcast: K2's Securing Your Data: Practical Tools for Protecting Information 26-28
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Webcast
4.0 Credits
Understanding today's cybersecurity risks
Webcast: Tax Basis and Other Special Purpose Frameworks 26-28
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Webcast
4.0 Credits
Tax basis Cash and modified cash Contractual Regulatory Financial Reporting Framework for Small and Medium sized Entities (FRF for SMEs) Red-flags in fraud
Webcast: ACPEN: Qualified Business Income (QBI) Deduction (§199A) – The Ins & Outs
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Webcast
8.0 Credits
Detailed coverage of calculating the combined qualified business income amount (i.e., QBI component and REIT/PTP component) Determine what trade or businesses under §162 are eligible for the QBI deduction (i.e., rentals and specified service trades or businesses (SSTB)) Discuss how the 20% QBI deduction (i.e., QBI component) is subject to a wage/capital limitation and SSTB income is phased-out for taxpayers with taxable income above the inflation adjusted threshold amounts Walk through the simplified QBI Form 8995 (i.e., taxpayers below the TI threshold amounts) and detailed Form 8995-A and related schedules Determine what wages and unadjusted basis immediately after acquisition (UBIA) are for those subject to the wage and capital limitations Look at what the definition of QBI is and what items are effectively connected with that trade or business (i.e., self-employment tax, health insurance, retirement plans) Review the aggregation rules for the QBI computation and both the entity and individual level Walk through the reporting responsibilities of partnerships and S corporations to their owners on the Schedule K-1s Explain how the modifications to the net operating losses (NOLs) and §461(l) excess business loss limitations affect the QBI computation
Webcast: ACPEN: The New Quality Management Standards - What Everyone Needs to Know
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Webcast
2.0 Credits
Overview of the new quality management standards Focus on the most important elements of a quality management system Implementation tips that everyone in the firm should know Audit and attest standards impacted
Webcast: ACPEN: Maximizing the Tax Benefits of an Installment Sale
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Webcast
1.0 Credits
Installment sale treatment eligibility When to elect out of installment sale treatment Installment sales of business assets Installment sale default and the rules for personal property vs real property Depreciation recapture
Surgent's Taking Advantage of Installment Sales and Like-Kind Exchanges
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Webcast
4.0 Credits
How does the IRC define an installment sale under Section 453? When can a taxpayer utilize the provisions of IRC Section 453? When should a taxpayer utilize the provisions of an installment sale and when should it be avoided How does the issue of a “dealer” vs. a “non-dealer” impact the use of the installment sale method How to report an installment sale when related parties are involved How to calculate an installment sale How has the Tax Cuts and Jobs Act impacted the use of the Installment Sale Method What is a like-kind exchange as defined by IRC Section 1031 When can a taxpayer utilize the provisions of IRC Section 1031 What types of real property are eligible for like-kind exchange treatment and what types are not What is “boot” and how does it impact the like-kind exchange deferral How to calculate a like-kind exchange including any taxable portion How has the Tax Cuts and Jobs Act impacted the use of like-kind exchanges
Webcast: ACPEN: Form 1120S - Preparation and Analysis
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Webcast
2.0 Credits
S corporation taxation fundamentals Income and deductions for S corporations Shareholder basis calculation Reporting requirements for Form 1120S Advanced tax planning strategies
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: New Tips and Overtime Tax Rules: Compliance and Best Practices
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Webcast
1.0 Credits
Updated OBBA guidance on tip reporting and allocation Qualifying tip requirements Self-employment and qualified tips Employer and employee tax responsibilities for tipped wages Overtime pay deduction Tip and overtime information returns