CPE Catalog & Events
ACPEN Signature 2024: Partnership & LLCs Tax Return Preparation
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TBD
8.0 Credits
Member Price: $250
IRS audits Allocations and Basis Proper reporting Valuation of closely held business interests
Surgent's Form 1040 Return Review Boot Camp for New and Experienced Reviewers
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TBD
8.0 Credits
Member Price: $279
Review an error-prone "staff-prepared" Form 1040 from client-provided information. Where do you start? Get to know your client and ask the questions Several new reporting issues for the reviewer to consider, including the main credit provisions as enacted under the American Rescue Plan What are common errors preparers make and what are the areas generating malpractice claims? The importance of engagement letters, questionnaires, and §7216 permission statement Initial administrative groundwork Identifying organizing issues in the tax return to be reviewed Avoiding “willful blindness.” Handling ethical and moral dilemmas Efficient review of certain advanced issues for income, adjustments, deductions, and credits Effective procedures for delinquent clients, filing past-due tax returns First-time client issues requiring extra scrutiny Multiple checklists of efficient procedures to identify potential issues on a 1040 return Listing of schedules for staff to prepare to make a review easier, including basis issues for 1040 clients Reconciling time pressure with thoroughness and quality control Professionals acting professionally
Surgent's Preparing C Corporation Tax Returns for New Staff and Paraprofessionals
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TBD
8.0 Credits
Member Price: $279
Preparation by hand of a reasonably complicated Form 1120 U.S. corporate income tax return from trial balance to completed return The importance of Schedule M-1, including many adjustments in reconciling book income to tax income, and items preparation staff may look for on all business returns. Learn to self-review New tax-planning strategies for depreciation deductions, including changes to §179 and first-year depreciation (Section 168(k)) as a result of recent tax legislation Methods of accounting -- Application and choices In-depth analysis of Form 4797 dealing with depreciation recapture Deductible expenses -- including rules on meals and entertainment Section 163(j) Computation of tax liability Overview of many common business deductions; which are deductible and which are M-1 items? How to practically handle uniform capitalization and inventory accounting for a small manufacturing concern And much more
The Choice of Entity Decision: What is Best for Your Client
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TBD
2.0 Credits
Member Price: $89
The major topics that will be covered in this class include:Recent tax legislation and developments related to various entities, including sole proprietorships, single member LLCs, partnership/LLCs, S corporations, and C corporations.Impact of the Section 199A deductionRamifications of the C to S election and the S to C electionCorporate tax rate to individual tax rate comparison examplesOther related topics
Employment Law 101
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TBD
1.0 Credits
Member Price: $39
Title VII Americans With Disabilities Act Age Discrimination in Employment Act Family Medical Leave Act Fair Labor Standards Act Equal Pay Act National Labor Relations Act Fair Credit Reporting Act
Are Those Independent Contractors Really Independent Contractors?
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TBD
1.0 Credits
Member Price: $39
Classification of workers as employees or independent contractors
2024 Business Tax Update with Steve Dilley
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TBD
2.0 Credits
Member Price: $79
Update on significant business tax developments related to cases and rulings Business provisions of any recent legislation impacting business entities Depreciation changes in Sec. 179 and Sec. 168(k) bonus depreciation Recent developments impacting partnership and S corporations, including any changes to Forms 1065 and 1120S
Planning in an Uncertain World
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TBD
2.0 Credits
Member Price: $79
Why great predictions are not intuitive but the result of critical thinking, gathering information and updating predictions when needed How to separate correlation from causation How to recognize and overcome bias Who is Thomas Bayes and why he matters
What Does Fraud Look Like?
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TBD
2.0 Credits
Member Price: $79
Why auditors fail to detect fraud Usual vs an unusual transaction Why fraud and stupid often look exactly the same The importance of establishing the Perception of Detection The number one reason fraud occurs Looking for things that should be there Looking for things that should not be there
Transforming Strategic & Financial Management with ChatGPT - Insights for CPAs, CFOs and Controllers
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TBD
2.2 Credits
Member Price: $79
Recognize the variety of ChatGPT uses in accounting. Determine how to use ChatGPT. Identify how ChatGPT improves customer, vendor, and industry research. Recognize how ChatGPT aids in financial benchmarking. Identify how ChatGPT can assist in financial analysis, budgeting and forecasting.
2024 Topic 842: Understanding the New Lease Accounting Standard
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TBD
2.0 Credits
Member Price: $79
What is a lease? Recognition and measurement of lease assets and liabilities Impact on lessors and lessees Disclosures and transition rules Effective dates
Audit 207: Sampling - Avoiding Common Mistakes on Audits
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TBD
2.0 Credits
Member Price: $89
The major topics covered in this course include:Types of sampling and sampling riskDifferentiating statistical and nonstatistical sampling approachesAttribute testing for tests of controls and complianceVariables sampling for substantive audit assurance when performing tests of detailsDetermining sample sizes in a compliance audit in conformance with Uniform Guidance
Mergers & Acquisitions Part 2: Financial Accounting 2024
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TBD
4.0 Credits
Member Price: $159
• Identifying the acquirer and the acquisition date • Recognition and measurement issues on the acquisition date • Intangible assets • Deferred income taxes • Stock options
Private Foundations and Form 990-PF Basics 2024
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TBD
4.0 Credits
Member Price: $159
• Private foundation excise taxes, generally • Form 990-PF, including mandatory e-filing requirements • The fair market value of the foundation's assets • Income distribution requirements • Self-dealing and transactions with disqualified persons • Foreign grant-making and grant-making to private foundations and non-charitable entities in the US • Excess business holdings • Program-related investments • Unrelated business income tax
What Every CPA Should Know About Fraud 2024
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TBD
4.0 Credits
Member Price: $159
• How is fraud detected? • The role of external auditors in finding fraud • Revenue recognition issues • Corrupt management • Data mining • Physical and biometric controls
Getting On Top of It All: How to Work Smarter, Not Harder - Part 2
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TBD
4.0 Credits
Member Price: $129
Why important things don’t get done on a timely basis, and what to do about it Five ways to increase productivity that almost no one ever uses The four proven ways to keep yourself and your staff motivated to consistently work at the highest level How to avoid feeling stressed out—even though your “to do” list is endless The three time management techniques that you’re not using that are critical to your success How to know and avoid what is a poor use or waste of your time How to set goals that excite you, and how to guarantee they actually get done Three ways to elicit help from others that ensure their cooperation and help The smart things to do with the extra time you’ll have when you’re on top of it all
How Fraud Can Affect Smaller Organizations
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TBD
4.0 Credits
Member Price: $149
The major topics included in this course include:The reasons for fraudFraudulent acts that are initiated against smaller organizationsMethods to stop fraud attempts against small businesses
Leases: ASC Topic 842 in Depth 2024
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TBD
8.0 Credits
Member Price: $299
• FASB ASC 842, Leases • All recently released updates to ASC 842, Leases
Shortcuts to Personal and Professional Success
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TBD
8.0 Credits
Member Price: $225
1. What really leads to success in the modern world The five things that correlate with fulfillment The five skills that lead to personal success Why "inner technology" is so important to succeed 2. Mastering the Art of Communication Why communication is so important The five mistakes people often make when they communicate How to solve problems without bruising egos How to get people to want to work with you 3. The Magic of Motivation: The key to success is consistency Why people normally don't stay motivated, and how to overcome this Why procrastination is a problem, and how it can be easily handled How to motivate other people 4. Overcoming Your Fears Why people have fears, and how they can be overcome The three skills needed to overcome any fear Identifying the fears that stop you, and creating a plan to overcome them 5. What makes people really happy—and what doesn’t The 3 most important things you can do to increase both happiness and productivity How to handle stress in under two minutes How to tap into a greater sense of purpose and meaning How to use positive psychology principles to help your business
Auditing Impairment of Long-Lived Assets
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TBD
2.0 Credits
Member Price: $89
The major topics covered in this class include:Indicators of impairmentSteps to recoverability testing for long-lived assets held and usedGrouping assets held and usedAllocating impairment loss and disclosuresTesting indefinite-lived intangibles for impairment, including goodwillValuation techniques for determining a reporting unit's fair value