CPE Catalog & Events
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Fundamentals of Form 1040 -- Business
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TBD
4.0 Credits
Member Price: $149
The major topics that will be covered in this course include:Self-employment and business income taxation (Schedule C, self-employment tax, business deductions)Reporting income from pass-through entities (Schedule E, Schedule K-1, Shareholder stock and debt basis on Form 7203)Application of Form 7217 for capital construction fundsBest practices for self-employed clients and small business ownersKey deductions and credits for business ownersAvoiding common IRS audit triggers related to business income reportingLegislative updates impacting business income taxation in the current year
Comprehensive S Corporation Taxation Form 1120S 26-27
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TBD
8.0 Credits
Member Price: $329
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
How Changes in Business Methods Affects Internal Control 26-27
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TBD
8.0 Credits
Member Price: $329
How is business changing. What is driving the change and how long will it last. How specifically is an organizations control system important. What steps are needed to "keep up" with the upheaval.
Pension and Profit-Sharing Plan Strategies 26-27
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TBD
8.0 Credits
Member Price: $329
Types of documents: advantages and disadvantages, where they fit and plan termination issues Types of retirement plans Plan selection and design Contribution and deduction limits and timing Reporting and disclosure: Form 5500 and participant communications Legislative environment In-plan Roth conversions
Surgent's Preparing Individual Tax Returns for New Staff and Paraprofessionals
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TBD
8.0 Credits
Member Price: $279
Updates related to HR 1, One Big Beautiful Bill Act, incorporated throughout the course Preparation of various Form 1040 individual tax returns and schedules; provided answers include “filled-in” forms Coverage of Form 7203 Coverage of §199A qualified business income, its calculation, limitations, and examples Dividends and interest – Ordinary, return of capital, and capital gain distribution dividends; tax-exempt interest, original issue discount, etc. Security transactions – From Form 1099-B to Form 8949 to Schedule D, plus mutual fund sales and related basis issues Self-employed person issues Schedule C deductions including depreciation Sale and exchange of property – Understanding Form 4797 and depreciation recapture; capital gains A working understanding of passive losses – How to handle rental property and how the passive loss rules flow to the tax forms Itemized deductions – A thorough understanding of what’s deductible and what’s not Interest deductions – Limitations and timing problems Charitable contributions substituting for taxes, IRS says – No! Retirement contributions and education credits and deductions Tax computations – The Kiddie Tax, AMT, regular tax, tax credits Individual problems illustrated by form preparation for various items, with numerous “practice tips” Impact of recent legislation and forms changes on the 1040
Surgent's The Complete Guide to Payroll Taxes and 1099 Issues
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TBD
8.0 Credits
Member Price: $279
Payroll tax requirements for wages, including wages subject to the .9 percent tax, employee benefits and reimbursements, nonqualified deferred compensation, stock options, and tips Fringe benefits issues, such as health insurance, life insurance, cafeteria plan benefits, accountable and non-accountable plans, standard mileage rates, and per diem rates Special issues -- Using a common paymaster, how to file W-2s after a takeover, merger, or acquisition, and state and local tax withholding Statutory employees, independent contractors, and possible changes to §530 relief Penalties -- Who is a responsible person? Expenses and gross-up calculations Pension issues and payroll taxes including SIMPLE plans, and §401(k) and pension distributions The Electronic Federal Tax Payment System (EFTPS) Forms I-9, W-9, W-2, 1099, 1099-NEC, SS-8, and 940 Understanding payroll tax responsibilities in the gig economy
Untying the Knot: Taxes & Divorce
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TBD
8.0 Credits
Member Price: $239
The major topics that will be covered in this course include:Filing Status: Determining the correct filing status during and after divorce.Qualified Domestic Relations Orders (QDROs): Tax implications of dividing retirement accounts.Back Taxes: Strategies for addressing unpaid tax liabilities during and after divorce.Offers-in-Compromise & Installment Agreements: Resolving tax debts with the IRS.Currently-Not-Collectible Status: Understanding when and how to use this option.Innocent Spouse & Injured Spouse Relief: Protecting clients from unfair tax liabilities.Lien Discharges & Subordinations: Managing IRS liens on property during divorce.Reasonable Compensation: Evaluating fair compensation in divorce-related business valuations.Case Studies: Explore unusual and complex tax issues in divorce through real-world examples.
Self-Rental Real Estate: Passive Activity & Section 199A
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TBD
2.0 Credits
Member Price: $89
The major topics that will be covered in this class include:Definition of self-rental property - both for Sections 199A and 469Self-rental income from directly owned properties and reporting on Form 1040, Schedule E, page 1Self-rental income from indirectly owned (partnerships, S corporations) and reporting on Form 1040, Schedule E, page 2Form 8582 (passive activity)The flow-through entity grouping electionIllustrative examples and consequences of failing to comply with the reporting standardsSelf-rental property and "former passive activities" rules
Controls to Secure the Growing Digital Footprint
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TBD
0.0 Credits
Member Price: $149
The major topics covered in this course include:Securing individual documentsProtecting information resident in the CloudSecuring data stored on or accessed by mobile devices
ACPEN: The Ethics Hour: Ethics is the Engine to Better Leadership: Taking Action, featuring Bob Mims and Don Minges
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TBD
1.0 Credits
Member Price: $39
How are ethics, trust and leadership interrelated Why do we only follow ethical leaders Why do our actions and behaviors matter The value of ethical leaders The need to communicate is crucial to gain trust
ACPEN: The Controllership Series: The Controller's Role in Digital Transformation
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TBD
1.4 Credits
Member Price: $39
Accounting Finance Information Technology AI and Digital Transformation
ACPEN: A Strategic Approach to Understanding Compensation Structures
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TBD
1.5 Credits
Member Price: $79
Compensation
ACPEN: Benford’s Law and Other Digital Analysis Techniques
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TBD
1.8 Credits
Member Price: $79
Benford’s Law Digital Analysis Data analytics
ACPEN: GASB 96 –SBITA, GASB 94 P3, and GASB 87 Leases (Year 2)
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TBD
2.0 Credits
Member Price: $89
Requirements of GASB 96, GASB 94, and GASB 87 Implementation of GASB 96, 94 and 87
ACPEN: Understanding the 4 W's in Budgeting: Who, What, When, and Which?
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TBD
2.0 Credits
Member Price: $89
Auditing & Accounting Yellowbook Budget Process
ACPEN: Common Audit and Financial Reporting Deficiencies in State and Local Governments
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TBD
1.0 Credits
Member Price: $89
Financial Statement Preparation Common Mistakes made in Preparing Financial Statements GASB Financial Statement Preparation Standards
ACPEN: HR’s Role in Business Evolution: Strategy, Finance, and Growth
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TBD
2.0 Credits
Member Price: $89
Corporate Culture Strategic Planning Leadership Staff Development Use of Generative AI
ACPEN: Cash Conversion Cycle: Tool and Techniques
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TBD
2.0 Credits
Member Price: $89
Understanding the timing elements of your day’s working capital The impact of inventory on the Cash Conversion Cycle How vendors and customers can help your cash conversion cycle Planning and forecasting for a healthy cash flow Assorted management tips to control the Cash Conversion Cycle
ACPEN: Section 25F Scholarship Granting Tax Credit: Planning and Compliance Strategies
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TBD
2.0 Credits
Member Price: $89
Overview of Section 25F and legislative intent Eligibility requirements and qualifying contributions Credit calculation and limitations State-by-state conformity and eligibility considerations Interaction with other federal and state tax provisions Compliance, documentation, and reporting considerations Common pitfalls and audit risks
Everyday Ethics at Work: Don't be the Next News Story!
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TBD
2.0 Credits
Member Price: $89
The major topics that will be covered in this course include:Discuss ethics from an every-day real-world perspectiveHow to prevent an ethical lapse that can turn your business into the next news story