CPE Catalog & Events
Common Yellow Book & Single Audit Deficiencies - 2023
-
TBD
4.0 Credits
Member Price: $129
ICOC Compliance Testing Major Program Determination
2024 Real Estate Tax Issues: Passive Activity, Self-Rental & Section 199A
-
TBD
4.0 Credits
Member Price: $129
S corporations) entity’s reporting on Form 1040 How "real estate business" is interpreted under the Section 199A rules and how it integrates with the passive activity rules; Real estate professionals and the Form 8582 (Passive Activities) How to make the "grouping" election for passive activities and the flow-through deduction Definition of self-rental property – both for Sections 199A and 469 Self-rental income from directly owned properties and reporting on Form 1040, Schedule E, page 1 Self-rental income from indirectly owned (partnerships, S corporations) and reporting on Form 1040, Schedule E, page 2 Self-rental property and the Form 8582 (passive activity), the flow-through entity grouping election, and "former passive activities" rules A deep-dive look at the Section 199A flow-through entities deduction Calculation of qualified business income Application to rental real estate – “safe harbor” rule and aggregation rules
The Single Audit from Beginning to End Update
-
TBD
8.0 Credits
Member Price: $225
Introduction Applicable AICPA standards Applicable OMB Circular Gathering information - determining the major programs Identifying risk – identifying the applicable compliance requirements Assessing risk – considering the internal controls over compliance requirements Designing procedures that are responsive to assessed risks – the tests of internal controls and compliance Evaluating single audit evidence
The Yellow Book: From Beginning to End
-
TBD
8.0 Credits
Member Price: $225
Introduction Foundation and principles General requirements for complying with Government Auditing Standards Ethics, independence and professional judgment Competence and continuing professional education Quality control and peer review Standards for financial audits Standards for attestation engagements and reviews of financial statements
Auditing, SSARS and Attest Update
-
TBD
2.0 Credits
Member Price: $89
The major topics covered in this course include:Recently issued standards from the AICPA Auditing Standards Board and AICPA Accounting and Review Services CommitteeRecently issued New Quality Management StandardsHighlight of projects in progress at the Public Company Accounting Oversight Board and International Auditing and Assurance Standards BoardRecap of recent changes and present common peer review findings and best practices to improve practice quality
Governmental Accounting 101
-
TBD
2.0 Credits
Member Price: $79
Fund Types Budgetary Accounting Financial Reporting Requirements Single Audit Act Audit Standards and Procedures Best Practices in Governmental Accounting
Audit 203: Auditing Accounts Receivable - Common Risks
-
TBD
2.0 Credits
Member Price: $89
The major topics covered in this course include:Typical risks of material misstatement related to accounts receivablePractice tailoring the detailed audit plan to the assessed risk of material misstatementOverview of more complex issues, such as methods for converting accounts receivable to cashExternal confirmation audit considerations, including evaluating responses for proprietyEvaluating the valuation of accounts receivable
Accounting Analysis Basics 2024
-
TBD
4.0 Credits
Member Price: $159
• Accounting analysis and methodology • Factors influencing the quality of accounting-based financial reports • Impact of emerging business models on balance sheets • Introduction to the Instructor's Open Balance Sheet
Controls to Secure the Growing Digital Footprint
-
TBD
4.0 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
Comprehensive Pass-Through Owners' Basis and Distribution Rules 2024
-
TBD
8.0 Credits
Member Price: $299
• Understand the four loss limitation rules applied on the owner's individual income tax return (i.e., basis, at-risk, passive, and excess business loss limitations) • Determine how to calculate an owners' initial tax basis of his pass-through entity • Learn how to correctly make annual adjustments to a pass-through owners' tax basis • Identify what constitutes a debt basis for an S corporation shareholder • Learn the tax ramifications of repaying loans to S corporation shareholders
Tax Practitioner's Guide to Accounting and Reporting Issues 2024
-
TBD
8.0 Credits
Member Price: $299
• SSARS review • FASB Update • SPF-measurement and reporting issues • Preparation, compilation and review engagements • Selected litigation issues and cases
Financial Accounting Standards: A Comprehensive Review 2024
-
TBD
16.0 Credits
Member Price: $589
• Application of professional judgment • Codification, GAAP and the GAAP hierarchy • Recent changes in financial statement presentation • Hot Topics in financial reporting & accounting
IRS Highly Effective Penalty Relief Strategies
-
TBD
1.0 Credits
Member Price: $55
The major topics covered in this course include:The basis for penalty reliefDiffering options for penalty reliefEmploying an effective strategy using different forms of penalty reliefAppealing any proposed rejectionsA clever penalty relief strategy for full pay case
ChatGPT: What Every CPA Should Know-Updated
-
TBD
2.0 Credits
Member Price: $89
The major topics covered in this course include:Overview of the current landscape for AI in businessHistory of ChatGPT and generative AIFundamentals of generative AI technology and related nomenclatureABC's of how to use ChatGPTDemonstration of practical ChatGPT applications for accounting, finance and taxA word of caution: What you should be concerned aboutDeveloping a ChatGPT usage policy for your firm / business
Tales from the Darkside: IRS Enforcement of Cryptocurrency
-
TBD
2.0 Credits
Member Price: $89
The major topics covered in this class include:Overview of Bitcoin and cryptocurrenciesDefinition of proof of work and proof of stakeTax laws regarding cryptocurrency transactionsDefinition of common money laundering laws involving cryptocurrenciesTools used by the IRS to identify cryptocurrency transactions and cryptocurrency in criminal investigationsReal life examples of cryptocurrency used in criminal activities
2024 Tax Season Update for Individuals with Steve Dilley
-
TBD
4.0 Credits
Member Price: $129
Update and integration of recent tax legislation impacting 2024 individual returns Update on significant individual tax developments related to cases and rulings Individual tax changes including the earned income credit, child credit, and child and dependent care credit Section 199A changes, including use of carryforward passive activity and 199A losses and latest tax forms Crypto reporting update 2025 tax rate schedule and other inflation adjusted items; Passive activity and hobby loss rules changes
2024 Practical Excel Topics for the Public Accountant
-
TBD
2.0 Credits
Member Price: $79
Data validation Underutilized, but powerful, formulas Formulas for manipulating, transforming, and cleansing data Formulas for data analysis Reference formulas such as =VLOOKUP Pivot tables
Mastering Charitable Remainder Trusts and Form 5227Compliance
-
TBD
2.0 Credits
Member Price: $79
Introduction to Charitable Remainder Trusts (CRTs) Types of CRTs and their Benefits Formation and Funding of CRTs Identifying Suitable Candidates for CRTs Understanding Form 5227: An Overview Line-by-Line Breakdown of Form 5227 Reporting Trust Assets and Income Distributions and Charitable Beneficiaries Compliance Updates and Recent Changes to Form 5227 Best Practices for Accurate Completion and Filing
Excel - Advanced Spreadsheet Troubleshooting Techniques
-
TBD
2.0 Credits
Member Price: $89
The major topics that will be covered in this class include:Learning the art of nesting formulasTechniques to troubleshoot complex formulas Review of the 9 built-in error checking optionsTechniques to resolve rounding errors
Surgent's Artificial Intelligence for Accounting and Finance Professionals
-
TBD
2.0 Credits
Member Price: $99
What is artificial intelligence? What are the different forms of artificial intelligence? The difference between artificial intelligence and machine learning The types of problems artificial intelligence can solve The role of algorithms How artificial intelligence will affect accounting and finance careers Data governance, security, and privacy How accounting firms are using AI today The role of artificial intelligence in asset management