CPE Catalog & Events
ACPEN: Mastering Communication Skills for the CPA
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TBD
2.0 Credits
Member Price: $89
Pervasive best practices for effective communication Specific strategies for written materials Unique considerations for verbal presentations The importance of recursive revision Tips for success Pitfalls to avoid
ACPEN: Real Estate Professionals: Passive Activity, Sec. 199A and Investment Income Tax
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TBD
2.0 Credits
Member Price: $89
Definition, pros and cons of being a real estate professional Integration of the real estate professional rules with reporting on Form 1040, Schedule E Real estate professionals and indirectly owned (partnerships, S corporations) entity’s reporting on Form 1040 How ""real estate business"" is interpreted under the Section 199A rules and how it integrates with the passive activity rules Real estate professionals and the Form 8582 (Passive Activities) How to make the ""grouping"" election for passive activities and the flow-through deduction
ACPEN: Taxation of the Cannabis Industry
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TBD
2.0 Credits
Member Price: $89
Historical context of U.S. taxation Industrial hemp vs. marijuana Income definitions under I.R.C. §61 Tax code restrictions: §280E and §471 State-specific marijuana laws Cash management in cannabis businesses Federal court case analysis
ACPEN: Introduction to Yellow Book
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TBD
2.0 Credits
Member Price: $89
AICPA Code of Professional Conduct Accounting & Auditing Yellowbook
ACPEN: K2's Building Future-Ready Businesses
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TBD
2.0 Credits
Member Price: $89
Technology Infrastructure Assessment Through Organizational Case Studies Practical Implementation Strategies for Hardware and Software Solutions Change Management Techniques for Remote and In-Office Teams
Ethics Based Leadership for Women
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TBD
2.0 Credits
Member Price: $89
The major topics covered in this class include:The State of Women in Leadership in the United StatesLeadership DefinedVirtue EthicsInternal and External Challenges for Women in LeadershipCreating a Culture of Safety and Caring
Fiduciary Accounting Part 2: Tools, Rules and Relationship to Tax 26-27
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TBD
2.0 Credits
Member Price: $99
Setting up a chart of accounts Reviewing the estate plan Distinguishing between "income" and "principal" Understanding the relationship of fiduciary accounting to fiduciary taxation
Fiduciary Accounting Part 4: The New Frontier—Total Return Trusts 26-27
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TBD
2.0 Credits
Member Price: $99
What are new frontier trusts" Situations where the use of the trustee's power to adjust or a unitrust can be beneficial. Understanding the requirements for using a particular strategy. Authority and requirements for the trustee's power to adjust with a problem example. Authority and requirements for unitrusts with a problem example. Including capital gains in Distributable Net Income (DNI).
Surgent's Capital Assets: Basis and Taxation for Financial Professionals
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TBD
2.0 Credits
Member Price: $119
Capital asset classification and basis determination Realization vs. recognition rules and special scenarios Disallowed losses and related limitations Types of capital gains and losses and their tax treatment Netting capital gains and losses Calculating taxes on ordinary income and capital gains Marginal vs. effective tax rates Tax planning strategies for capital assets
Surgent's Comparing and Contrasting Retirement Plans for Small- and Medium-Sized Businesses
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TBD
2.0 Credits
Member Price: $99
Factors business owners should take into account when choosing a retirement plan SIMPLE plans Simplified employee pension plans 401(k) plans Defined benefit plans Ensuring eligible employees are covered Employees’ impact on choice of plan Ongoing compliance requirements Establishing a plan after the tax year end Changes to safe harbor 401(k) plans Pooled employer plans Defined benefit plans and cash balance plans
Surgent's Shades Of Gray – Practicing Before The Internal Revenue Service – Circular 230 –Current State
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TBD
2.0 Credits
Member Price: $99
Office of Professional Responsibility – Authority and Procedures Current status of the regulations governing tax practice before the IRS (Circular 230 Rev. 6/2014) In depth coverage of the various Due Diligence obligations of tax professionals Overview of other key Circular 230 provisions Practitioner responsibilities to their clients and to the Tax Administration System Best Practices for all tax professionals
Tax Basis Financial Statements 26-27
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TBD
2.0 Credits
Member Price: $99
Tax basis financial statements presentation and disclosure Reporting on tax-basis financial statements
ACPEN: Data Analytics & Journal Entry Testing for Auditors
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TBD
3.5 Credits
Member Price: $109
Data Analytics Journal Entry Testing Fraud Detection
2024 Revision to Government Auditing Standards Impact
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TBD
0.0 Credits
Member Price: $149
The major topics that will be covered in this course include:Key changes made by the 2024 Revision to Government Auditing StandardsReview when the GAGAS requirements are applicable to a financial statement auditWhen reporting on key audit matters may apply in a GAGAS auditClarifications related to the independence requirements in a financial statement audit imposed by the 2024 Yellow BookReview the impact of the Quality Management Standards to a financial statement audit conducted under the 2024 Revision to Government Auditing StandardsOther important matters contained in the 2024 Government Auditing Standards related to financial statement audits
ACPEN: How to Get a Better Return on Yellow Book and Single Audits - Avoiding the Most Misapplied Audit Concepts
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TBD
8.0 Credits
Member Price: $250
Discover the fundamental differences in the auditor's responsibilities between financial statement audits performed in accordance with the SASs and Yellow Book Understand risk assessment factors above those associated with a financial statement audit only Learn what must be done beyond the financial statement audit in order to issue required Yellow Book and Single Audit reports on internal controls and compliance Master designing, performing and documenting effective and efficient tests of compliance requirements Practice identifying, documenting and communicating the impact of internal control deficiencies and compliance audit findings to the client Common peer review deficiencies
Financial Decisions that Led Two Businessmen to Prison
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TBD
2.0 Credits
Member Price: $89
The major topics covered in this class include:Career choicesEthical dilemmasJudicial proceedingsMitigation strategiesCreating tools to help make better decisionsAtonement and reconciliation
Navigating IRS Collections: The Collection Process
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TBD
2.0 Credits
Member Price: $89
The major topics that will be covered in this course include:Overview of the IRS collection process.Taxpayer rights and the Taxpayer Bill of Rights.Collection due process and appeals.Installment agreements and offers in compromise.Wage garnishments, levies, and liens.Penalties and interest.
ACPEN: A Fox in the Henhouse/Courthouse
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TBD
1.0 Credits
Member Price: $39
Internal Controls Fraud Prevention Fraud Investigation
ACPEN: The Controllership Series - The Role of the Controller in ESG
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TBD
1.5 Credits
Member Price: $79
Accounting Finance SG Operations
ACPEN: Sarbanes-Oxley 20 years later - Sourcing Emerging Risks Part 2
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TBD
1.8 Credits
Member Price: $79
Sarbanes-Oxley Accounting