CPE Catalog & Events
Surgent's Schedules K-2 and K-3: Preparation of Forms
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TBD
2.0 Credits
Member Price: $99
How to read and complete Parts II and III for Foreign Tax Credit Practical tips on how to tackle Parts IV and IX for corporate partners How to correctly fill out Parts X and XIII for foreign partners Comprehensive examples for operating, real estate rental, and investment partnerships with filled-in sample forms
Surgent's Understanding S Corporation Taxation: Compensation Issues and Entity-Level Taxes
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TBD
2.0 Credits
Member Price: $99
Reasonable compensation Fringe benefits for S corporation shareholders Built-in gains tax Excess passive income tax Notice 2020-75: PTE elections
K2's Improving Productivity With Microsoft 365/Office 365 Cloud Applications
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TBD
4.0 Credits
Member Price: $129
Understanding the Cloud-based options available in a Microsoft 365/Office 365 environment How to use tools such as Teams, Planner, and Power Automate Storing data in SharePoint Online and OneDrive for Business
Proper Financial Accounting for Partnerships and LLCs
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TBD
4.0 Credits
Member Price: $129
Importance of Partnership capital accounts Book vs tax capital accounts Partnership capital contributions Section 704(b) capital rules and OCBOA GAAP balance sheet impact of capital contributions Bonus and Goodwill methods Ceiling Rule and Remedial allocations GAAP partner capital accounts
Basis Calculations & Distributions for Pass-Thru Entity Owners Schedule K-1 Analysis
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TBD
8.0 Credits
Member Price: $300
Detailed coverage of any new legislation affecting basis computations and distributions and changes to the schedule K-1s (including the NEW Form 7203 – S Corporation Shareholder Stock and Debt Basis Limitations) Line-by-line analysis of the Schedule K-1s to determine how the items affect a S shareholder’s stock and debt basis and a partner/member’s outside basis and where the items get reported on Federal individual income tax return The three loss and deduction limitations on the owner’s individual income tax return (i.e. basis, at-risk and other Form 1040 limitations) How cash or non-cash distributions affect the basis calculations and whether or not they are taxable to the owners Compare the tax treatment of the sale of a shareholder’s stock in a S corporation and a partner’s interest in a partnership What constitutes debt basis for a S corporation shareholder under the final regulations The tax ramifications of repaying loans to S corporation shareholders and on open account debt How recourse and non-recourse debt effect a partner or member’s basis calculations and amount at-risk
ACPEN Signature 2025: Annual Tax Update
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TBD
8.0 Credits
Member Price: $250
Federal tax changes and developments during 2025 and pending changes, including legislative, administrative and procedural changes Explore in detail the latest statutory, regulatory and judicial developments impacting tax issues
ACPEN Signature 2025: Governmental Accounting & Auditing Update
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TBD
8.0 Credits
Member Price: $250
GASB Pronouncements Single Audit Issues Yellow Book Issues Audit Issues Federal Funding Challenges
K2's Accountant's Guide To QuickBooks Online
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TBD
8.0 Credits
Member Price: $225
• Understanding your QBO subscription and licensing options • Recording routine and non-routine transactions in QBO • Importing and exporting data to/from QBO • Creating effective reports • Describing the process for integrating third-party applications with QBO • Troubleshooting issues with QBO reports and data
Surgent's Preparing C Corporation Tax Returns for New Staff and Paraprofessionals
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TBD
8.0 Credits
Member Price: $279
Preparation 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 adjustments in reconciling book income to tax income and items staff may look for on all business returns New tax-planning strategies for depreciation deductions, including changes to §179 and first-year depreciation under §168(k) as a result of new tax legislation Methods of accounting 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 common business deductions – deductibility and Schedule M-1 How to practically handle uniform capitalization and inventory accounting for a small manufacturing concern And more!
Surgent's Preparing Individual Tax Returns for New Staff and Paraprofessionals
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TBD
8.0 Credits
Member Price: $279
New and expanded energy credits under the Inflation Reduction Act (IRA) 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
Ethics: Giving Thanks - How to Master the Art of Gratitude
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TBD
2.0 Credits
Member Price: $89
We'll explore what gratitude is and how expressions of it can vary from culture to culture. We'll also unpack several ways you can regularly say "thank you" to valued clients and colleagues, and we'll examine methods for evaluating gratitude in prospective and current employees.
AI & You
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TBD
1.0 Credits
Member Price: $39
Leadership Future of Work Workforce Planning Change Management Technology in HR Job Redesign
Crypto, Blockchain and Taxes
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TBD
2.0 Credits
Member Price: $79
Understanding Blockchain and Cryptocurrency Major Features, Benefits and Risks of Blockchain and Cryptocurrency Tax Strategies for Cryptocurrency Transactions and Compliance Implementing Blockchain in Business Accounting Systems Navigating Estate Planning with Digital Assets
Financial Accounting for Related Party Transactions
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TBD
2.0 Credits
Member Price: $79
FASB codification provisions for transactions with related parties, including business owners and special purpose entities Compares and contrasts those rules with the AICPA financial reporting framework for small and medium-sized entities Reviews the tax accounting related taxpayer standards Several real-life situations illustrate the various authoritative standards and discuss the consequences of failing to comply with those standards
S Corporations: Calculating Shareholder Basis
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TBD
2.0 Credits
Member Price: $89
The major topics that will be covered in this course include:Discuss the calculation of basis when the entity is formed including the impact of contributed propertyExplain the importance of shareholder loans to the entityUses a comprehensive example to illustrate the mechanics of the basis determination processSchedule K-1 Basis and Form 7203Discuss how basis is impacted by distributions of corporation propertyExplain how basis is impacted by sale/or liquidation of the S corporation interestDiscuss how S corporation losses impact Form 1040 Schedule E reportingShow how to get from the Schedule K-1 information to the basis calculations
Staff Retention Keep the Best People
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TBD
3.0 Credits
Member Price: $99
Remote workforce Employee retention Staff turnover
Firm Ethics: A Practical Approach 25-26
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TBD
4.0 Credits
Member Price: $175
AICPA Code of Professional Conduct Ethics requirements for CPA firms
What Every CPA Should Know About Fraud 25-26
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TBD
4.0 Credits
Member Price: $175
How is fraud detected The role of external auditors in finding fraud Revenue recognition issues Corrupt management Data mining Physical and biometric controls
K2's Top PDF Features You Should Know
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TBD
4.0 Credits
Member Price: $129
Best practices for creating, editing, and managing PDFs The process for creating and distributing PDF forms Integrating PDFs with other applications Securing your PDFs
Understanding Internal Control Constructs
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TBD
4.0 Credits
Member Price: $149
The major topics covered in this course include:Underlying concepts of internal controlThe importance of control measure interdependency