CPE Catalog & Events
ACPEN: Maximizing Fringe Benefits: Strategies for Business and Personal Needs for Today and Beyond
-
TBD
8.0 Credits
Member Price: $250
Legislative and regulatory updates affecting fringe benefit planning Employer-sponsored fringe benefits and tax compliance under evolving regulations IRC §132 fringe benefit options and applications Cafeteria plans: benefits, limitations, and tax considerations Tax treatment of dependent care and educational assistance programs Flexible spending accounts and health savings accounts Group term life insurance: design features and tax treatment Financing strategies for retiree medical benefits Comparing health care benefits: insured plans vs. HMOs ERISA reporting and disclosure requirements Common control rules and nondiscrimination regulations
Surgent's Audit Skills Training Level 1: Developing Critical Skills for Success in Public Accounting
-
TBD
8.0 Credits
Member Price: $279
Each module includes a lecture followed by in-class group case studies and activities. In this two-day course, the following two-hour modules will be presented: Day 1: Transitioning to the accounting profession Code of ethics – Importance of professional skepticism and independence Quality management standards Risk assessment basics Internal control fundamentals Compilations and reviews – The contrasting nature of preparation engagements, compilations, and reviews Day 2: Auditing cash and cash equivalents Auditing property, plant, and equipment Auditing accounts payable and debt Documentation Basics
ACPEN: K2’s Better Reporting With QuickBooks Online
-
TBD
1.0 Credits
Member Price: $39
The types of reports available in QuickBooks Online, by subscription level Customizing reports to meet your needs Spreadsheet Sync in QuickBooks Online Advanced
ACPEN: K2's Ten Questions To Ask Your IT Team
-
TBD
1.0 Credits
Member Price: $39
Ten Strategic Question Frameworks for Technology Assessment Cybersecurity and Infrastructure Oversight Through Targeted Dialogue Cloud Governance and Remote Work Technology Evaluation
ACPEN: A Guide to Sampling - Part 1
-
TBD
2.0 Credits
Member Price: $89
Auditing Yellowbook
ACPEN: Profitability Pricing: Boost your Bottom Line
-
TBD
2.0 Credits
Member Price: $89
Competitive bids Achieving target profitability
ACPEN: Recognizing Lies: How to Detect and Prevent
-
TBD
2.0 Credits
Member Price: $89
Lies abound Why is it so difficult to call out a liar? How lies devastate Why do we despise lies? What sets liars apart? Deciphering the signals that indicate dishonesty How short-term thinking leads to lies and leads to uncovering lies Analyzing the cues Differentiating concerns and guilt The deception paradox What makes a great lie so great? Proven processes to uncover lies
ACPEN: Resolve Ethical Conflicts: Do the Right Thing and Keep Your Job
-
TBD
2.0 Credits
Member Price: $89
Ethics Resolving Conflict
K2's Securing Your Data: Practical Tools For Protecting Information 26-27
-
TBD
4.0 Credits
Member Price: $175
Understanding today's cybersecurity risks Identifying significant cybersecurity risks Implementing specific steps to reduce risk
Tax Basis and other Special Purpose Frameworks 26-27
-
TBD
4.0 Credits
Member Price: $175
Tax basis Cash and modified cash Contractual Regulatory Financial Reporting Framework for Small and Medium sized Entities (FRF for SMEs) Red-flags in fraud
ACPEN: Guide to Preparing Form 1041 for Estates and Trusts
-
TBD
4.0 Credits
Member Price: $149
Current rates and brackets Calculating a trust's AGI Filing requirements, deadlines and penalties 3.8% Medicare surtax on net investment income (NII) Simple vs. complex trusts Grantor Trusts: Four options to report activity Section 643 (g) Election Taxable income of trusts, estate and beneficiaries
ACPEN: Qualified Business Income (QBI) Deduction (§199A) – The Ins & Outs
-
TBD
8.0 Credits
Member Price: $300
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
ACPEN: Balancing Employee and Employer Rights
-
TBD
1.0 Credits
Member Price: $39
Customary management functions Delegation of authority Implementing changes in terms of employment Fundamental duties owed to employer
ACPEN: Maximizing the Tax Benefits of an Installment Sale
-
TBD
1.0 Credits
Member Price: $39
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
ACPEN: Ethics in Communicating & Reporting
-
TBD
1.0 Credits
Member Price: $39
Fundamentals of ethical communication 4 must-have communication skills How to improve your ethical communication skills Problems related to unethical behavior in reporting & communication
ACPEN: The New Quality Management Standards - What Everyone Needs to Know
-
TBD
2.0 Credits
Member Price: $89
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
ACPEN: Fraud Case Studies: Professional Misbehavior in the 21st Century
-
TBD
4.0 Credits
Member Price: $149
AICPA Code of Professional Conduct Understand factors that allowed selected frauds to occur Recognize controls that may have prevented or mitigated selected frauds Consider application of these lessons to circumstances you encounter in your professional endeavors Apply ethical guidance to scenarios that accounting professionals may encounter in public practice
ACPEN: Multistate Taxation - Issues and Planning Opportunities
-
TBD
8.0 Credits
Member Price: $250
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
ACPEN: K2's Automation For Increasing Personal Efficiency And Effectiveness
-
TBD
1.0 Credits
Member Price: $39
What are integration and automation? Exploring Integration Platform as a Service (iPaaS) tools and services Intelligent Voice Assistants (IVAs) and home automation systems Personal automation workflows and time-saving strategies Smart home integration and optimization
ACPEN: A Guide to Sampling - Part 2
-
TBD
2.0 Credits
Member Price: $89
Auditing Yellowbook