CPE Catalog & Events
Activity-Based Costing: Is it Right for Your Organization?
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TBD
2.0 Credits
Member Price: $89
The major topics covered in this course include:ABC versus traditional costingFirst-stage allocationDetermining predetermined overhead ratesSecond-stage allocationActivity-based reportingActivity-based management
Get Known, Get Connected, Get Ahead: Personal Connection for Professional Results
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TBD
1.2 Credits
Member Price: $39
Relationships
Advanced Cost Accounting
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TBD
2.0 Credits
Member Price: $79
Occupancy costs Depreciation Utilities Supervision Maintenance Quality Control Material Handling Process Engineering Design Engineering Procurement Human Resources Information Systems Selling Costs Accounting Cost of Money Excess Capacity
Surgent's Business Writing: Professional & Effective Emails
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TBD
2.0 Credits
Member Price: $99
Preparing to write: what is my purpose and objective and who is my audience When email is the appropriate communication methodology and when it’s not Common email mistakes and how to avoid them Proven techniques for writing more efficient, readable, and outcome-focused emails
Surgent's Update on the SECURE 2.0 Act
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TBD
2.0 Credits
Member Price: $99
Automatic enrollment requirements for 401(k) plans Change in the credit for small employer pension plan startup costs $2,000 saver’s match Changes in pooled employer plans Multiple employer 403(b) plans Increase in age for required beginning date for mandatory distributions Indexing IRA catch-up limit Higher catch-up limit to apply at age 60, 61, 62, and 63 Treatment of student loan payments as elective deferrals for purposes of matching contributions Application of credit for small employer pension startup costs to employers who join an existing plan Small immediate financial incentives for contributing to a plan Withdrawals for certain emergency expenses Starter 401(k) plans for employers with no retirement plans Improving coverage for part-time workers Recovery of retirement plan overpayments Tax treatment of IRAs involved in a prohibited transaction Clarification of substantially equal periodic payment rule
S Corporation Preparation, Basis Calculations & Distributions - Form 1120S Schedule K & K-1 Analysis
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TBD
8.0 Credits
Member Price: $300
Extensive review of the S corporation tax laws with an emphasis on any new legislation Review the Form 1120S and discuss how items get reported on the S corporation tax return (i.e. page 1 versus Schedule K) and flow-thru to the shareholders on their 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 shareholder’s stock and debt basis 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 S corporation formation issues under IRC §351 Tax ramifications and reporting of distributions at the S corporation level including when the S corporation has prior C corporation earnings and profits (E&P) Preparation of the Schedule M-2 and the ordering rules for distributions out of the AAA, PTI, E&P and OAA accounts
ACPEN Signature 2024: Financial Statement Preparation: Compilation and Review Update
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TBD
8.0 Credits
Member Price: $250
Ethics Update Preparation Engagements Compilation Engagements Review Engagements Hot GAAP Topics New Quality Management Standards
5 Ways Your Onboarding Process Fails to Engage and Retain New Hires
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TBD
1.0 Credits
Member Price: $39
Employee Onboarding Employee Experience Employee Engagement Communication Leadership
The Future of Communication: How AI and Synthetic Media Can Transform Your Business
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TBD
1.2 Credits
Member Price: $39
Communication Technology AI Synthetic Media Strategy Leadership Management Time Management/Productivity
Fraud Evaluations: A Guide for The Compliance Professional
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TBD
2.0 Credits
Member Price: $85
Psychology Dynamics COSO and Fraud Fraud Theories Opportunity Considerations Added Dimensions COSO Considerations Control Environment Principles Determining Internal Audit's Role Understand the Business Auditors and the IPPF When Management Objects & Potential Steps
Becoming a Powerful and Effective Delegator
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TBD
2.0 Credits
Member Price: $89
The major topics that will be covered in this course include:Six elements of effective delegationCommon sins of delegationEffectively documenting and communicating delegation conversationsMethods to ensure accountability for the things that are delegated occur
Excel - Two Must Know Features: Defined Names & Tables
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TBD
2.0 Credits
Member Price: $89
The major topics that will be covered in this class include:Using Defined Names in formula creationLearning how Defined Names can lead to more accurate spreadsheetsStructured calculations in Excel Tables
Collaborative Communications: Working with Diverse Styles
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TBD
2.5 Credits
Member Price: $89
Communications
Artificial Intelligence Fundamentals for CPAs 2024
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TBD
4.0 Credits
Member Price: $159
• What is intelligence? In what areas are AI processes superior or inferior to humans right now? • Brief history of AI and what we've learned thus far. • The three phases of AI and the direction they're headed. • Examples of competitive applications of AI in the accounting profession.
Mr. Spock and Homer Simpson: The Two Sides of Human Economic Behavior 2024
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TBD
4.0 Credits
Member Price: $159
• How parents decide to divide their wealth. • Is population growth a blessing or a curse? • Does the government deficit and the trade deficit hurt or help the economy? • Do companies really plan obsolescence? • Why are shopping carts getting bigger? • Should there be a free market in human organs?
Tax Season Update for Business with Steve Dilley
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TBD
4.0 Credits
Member Price: $149
The major topics covered in this class include:2021/22 legislative developments, cases and rulings impacting various business entity taxpayersDetailed discussion of the partnership and S corporation Schedule K-1 changesBusiness income, deductions and creditsTravel expense reportingSection 199A update and business lossesDepreciation update: Section 179 and 168(k)S Corporation and partnership update
Doing Debt Differently - Your Roadmap to Changes & Choices for Success
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TBD
4.4 Credits
Member Price: $129
Education that is also transformation Key Learning Objectives A word collage to clarify your starting point with debt Practical and emotional aspects of debt Your current story about debt 3 myths and 3 truths about debt that will help you start over A new philosophy on Doing Debt Differently Key concepts that lead to success in becoming debt free A petition for debt freedom Facing your debt problem and creating relief The six ways to find relief – awareness, letting go, identifying debt patterns, creating your new relationship, the alchemy process, inspired actions Creating your personal plan for debt freedom Review and tips for continued success The secret to success is support How to build your success team
Comprehensive S Corporation Taxation Form 1120S 2024
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TBD
8.0 Credits
Member Price: $299
• Learn how to qualify and to make the S corporation election • Determine how to calculate initial and annual stock and debt basis amounts and the three reasons why they are maintained • Understand the four loss limitation rules applied on the shareholder's individual income tax return (i.e., basis, at-risk, passive, and excess business loss limitations) • Understand the proper tax treatment and reporting of a distribution from the S corporation to a shareholder • Determine how to calculate AAA and OAA account for an S corporation as well as the 3 potential taxes • Determine the impact of health insurance, the net investment income tax, qualified business income tax deduction and unreasonable compensation issues on the reporting function of the S corporation
Social Security Basics and Strategies for Maximizing Benefits 2024
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TBD
8.0 Credits
Member Price: $299
• Social Security planning, benefit calculation, and beneficiaries • Recent changes to "file and suspend" and "restricted application" strategies • Increasing benefits for self-employed individuals • Planning for surviving spouses • Integrating retirement plan distribution strategies with Social Security claiming strategies • Coordinating drawing Social Security benefits with the start of Medicare benefits, including a discussion of IRMAA
Section 174: New Rules for Research & Experimentation
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TBD
1.0 Credits
Member Price: $55
The major topics that will be covered in this class include:Discussion of the impact of the Section 174 law change requiring capitalization of research and experimental costs.Comparison of the Section 41 R&E credit to the Section 174 R&E deduction.Financial accounting for R&E costs.Required change of accounting method and Form 3115.Revised treatment of software development costs.Comprehensive case problems explaining implementation of the law changes.