CPE Catalog & Events
2024 Managerial Accounting: Your Prescription for Better Decisions
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TBD
4.0 Credits
Member Price: $129
Target profit and Break-even analysis Relevant costs and decision-making Standard costs and variances Activity-based costing Segment reporting and analysis Budgeting
2024 Partnership Essentials: Review & Update
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TBD
4.0 Credits
Member Price: $129
Recent legislative, rules and tax developments impacting partnerships and their partners Transfer of partnership interests TCJA §461(l) Excess Business Losses and §163(j) Business Interest Expense Importance of capital accounts Form 1065, Schedules K-1 and M-2 Schedules K-2 and K-3 update Reporting partner capital accounts Effect of the Ceiling Rule Alternative and Remedial Methods Effect on financial capital accounts Tax basis capital accounts
ACPEN Signature 2024: Single Audit and Uniform Guidance Issues Update
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TBD
8.0 Credits
Member Price: $250
Single Audit nuts and bolts discussion Overview of the GAO’s Fraud Risk Management Framework and the importance of fraud risk in a Single Audit Specific audit issues arising related to Pandemic and Infrastructure funding programs Review of unique elements of the 2024 Compliance Supplement (assuming it is out by then) Proposed changes to specific Uniform Guidance rules and regulations
Whistleblowers and the Law
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TBD
2.0 Credits
Member Price: $89
The major topics that will be covered in this class include:Government incentives to turn professionals into informants.What influences a fraudulent culture in a professional environment?How misleading investigators can lead to federal prison. Influence of pressures and crime.C-Suite influences and leadership
Monthly Individual Tax Update 2024
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TBD
1.0 Credits
Member Price: $49
• Individual tax developments coming from Congress, the Treasury Department, the courts, and academe. • Time-sensitive topics from the past 30 days.
Inventory, Expense and Payroll Fraud
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TBD
2.0 Credits
Member Price: $79
Methods of committing inventory, expense and payroll fraud What to look for when observing inventory Detection of inventory fraud How to recognize fictitious expenses How to recognize altered expenses Indicators of fake documentation The three main reason we ask for documentation Detection and prevention of ghost employees
2024 Nonprofit Taxation Rules and Form 990
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TBD
2.0 Credits
Member Price: $79
Recent tax legislation and developments related to non-profit entities Special sections of Form 990 and various form related changes Nonprofit tax exemption applications “Intermediate sanctions” excise tax Excess compensation excise tax Excess parachute payment excise tax Unrelated business income tax Required profit motive The Mayo case Entertainment expenses Taxable fringe benefits (including employer-provided parking)
The Controllership Series - The Treasury Function Part 1 - Cash and Investing
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TBD
2.0 Credits
Member Price: $79
Accounting Finance Cash Investments
Organizational Effectiveness and Communication
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TBD
1.0 Credits
Member Price: $39
Communication
2024 Independence Requirements for Auditors
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TBD
2.0 Credits
Member Price: $79
Independence Threats Safeguards
Forensic and Fraud Interviewing Techniques and Skills
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TBD
2.2 Credits
Member Price: $79
Forensic Accounting Accounting Auditing Finance
Personal Leadership Skills
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TBD
4.0 Credits
Member Price: $129
Leadership Personality Types Communication Memory
2024 Are You Up to the Challenge? Test Your Skills as a Quality Control Reviewer
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TBD
4.0 Credits
Member Price: $129
AICPA professional standards EQCR expectations Firm-specific considerations Best practices for reducing the frequency of review points Best practices for mitigating the severity of review points Examples of common EQCR deficiencies The impending influence of SQMS No. 1, SQMS No. 2, SAS 146, and SSARS 26 An interactive, hands-on EQCR simulation
2024 S Corporation Essentials: Review & Update
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TBD
4.0 Credits
Member Price: $129
Recent tax legislation, rules, and developments impacting S-corporations S corporation shareholder basis in stock and debt Schedules K-2 and K-3 reporting Basis of indebtedness S corporation open account debt Limitation of deduction of losses AAA and distributions
Common Findings in Single Audits
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TBD
1.0 Credits
Member Price: $55
The major topics covered in this course include:Overview of Single AuditConsequences of NoncomplianceOverview of findings and observations by compliance requirementSingle Audit findings and observations from AICPA Peer Review and OIGWays to prevent findings
The Controllership Series - Addressing Cash Flow and Forecasting Uncertainty
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TBD
1.5 Credits
Member Price: $49
Accounting Finance Cashflow
2024 Partnerships/LLCs: Understanding Tax Basis Capital Accounts
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TBD
2.0 Credits
Member Price: $79
Discussion of the impact of the Section 199A flow-through entities deduction on partnerships and their partners The meaning of a “tax basis capital account” -- how do the financial accounting and tax capital accounts differ from one another How to determine a partner’s share of the partnership’s liabilities Distinguishing “recourse” loans from “nonrecourse” loans What are “qualified nonrecourse financing” loans and how they affect partners Review of the Sec. 704 “built-in gain or loss” rules and how they impact Schedule K-1 reporting
SAS No. 122, AU 240, Consideration of Fraud in a Financial Statement Audit
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TBD
3.0 Credits
Member Price: $99
The importance of professional skepticism The dangers of making assumptions How to listen and understanding the answer to a question Why it is important to leave all of your expectations at home Anticipation and why it’s so dangerous Determining materiality The fraud triangle Thinking about, given a set of circumstances, how you would steal Management and the Tone At the Top
Case Study Ethics for Today's Accountant
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TBD
1.0 Credits
Member Price: $55
The major topics covered in this class include:How to apply ethical guidance to scenarios accounting professionals may encounter in public practiceBest ethical standards to integrateAnalyze and apply the AICPA Code of Professional Conduct
Surgent's Accountability: Stop the Blame Game
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TBD
4.0 Credits
Member Price: $159
Defining three critical elements: responsibility, empowerment and accountability, and how they work together to create results Designing and using clear agreements that provide clarity Skills for holding yourself and others accountable for results, no matter what Knowing where you are in the accountability game... what you do/don’t do well