CPE Catalog & Events
The Controllership Series - The Controllers Role in Financial Forecasting
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TBD
1.5 Credits
Member Price: $59
Accounting Finance
Cash Management: Strategies for Long-Term Success
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TBD
2.0 Credits
Member Price: $79
Developing short-term cash flow projections How do we assure adequate cash availability without having idle cash? Take advantage of your bank’s cash management services Working capital loans Controlled disbursement accounts Sweep accounts and other short-term investments ACH transactions Direct transfers Lock boxes Credit and collections Reconciliation frequency Managing cash short-falls
ChatGPT Vision: How Accountants can Chat with Imagery
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TBD
2.0 Credits
Member Price: $89
The major topics that will be covered in this course include:Introduction to GPT Vision - Understanding the fundamentals of GPT Vision and its capabilities.Advantages of Vision Mode Research - Exploring the unique benefits of visual data analysis over traditional methods.Accessing GPT Vision - Guidance on how to access and utilize GPT Vision capabilities.Financial Screenshot Analysis - Techniques for analyzing financial documents and reports through screenshots.Operational Insights from Visual Data - Using images to gain insights into operational processes and asset management.Integration with Google Maps - Learning how to combine ChatGPT's vision capabilities with mapping technologies for enhanced spatial analysis.Sentiment and Facial Expression Analysis - Techniques for interpreting emotions and sentiments in images to gauge client and employee feedback.Body Language Interpretation - Analyzing body language in images to understand non-verbal cues in business contexts.Effective Photo Capturing Techniques - Best practices for taking photos that provide optimal insights for financial analysis.
The AB5s of Employees and Independent Contractors
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TBD
2.0 Credits
Member Price: $79
Four ways to classify a worker IRS 20 Factors 20% Section 199A deduction Cost of misclassifying an employee Section 530 relief Game changing impact of the Dynamex case and AB5
Surgent's Critical Issues Involving Taxation of Construction Contractors
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TBD
4.0 Credits
Member Price: $159
The impact of recent legislation on the construction industry How to qualify for the “small contractor exemption” and its advantages to the taxpayer Options available to the “small” contractor regarding taxation of long-term contracts How the choice of entity impacts taxation of contractors How AMT impacts the construction industry IRC §460 and “large” contractors How “uninstalled materials” impact taxation of contractors How the “look-back” rules impact contractors How the “10 percent method” can allow certain contractors to defer recognizing taxable income Critical tax planning strategies for contractors
Surgent's Government and Nonprofit Frauds and Controls to Stop Them
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TBD
4.0 Credits
Member Price: $159
Examine real-world misappropriations of cash, check frauds, vendor scams, credit card abuse, grant frauds, benefit schemes, inventory thefts, and payroll frauds Consider and develop controls to stop fraud Tailor controls to the size and fit of the government or nonprofit
Deep Dive Into Common Auditing Deficiencies
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TBD
4.0 Credits
Member Price: $149
The major topics that will be covered in this course include:Review common deficiencies identified by the AICPA and state boards of accountancy.Feature discussion on a variety of topics, including analytical procedures, sampling, group audits and risk assessment.Review of the areas of concern and how you can overcome them by employing best practices.
Accounting Industry Update 25-26
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TBD
8.0 Credits
Member Price: $329
FASB Technical Agenda and upcoming changes ASUs Implementation dates and methods Audit quality initiatives Changes to AICPA auditing standards; and PCAOB standards
Comprehensive Passive Activity Losses (PAL) 25-26
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TBD
8.0 Credits
Member Price: $329
Overview of the four loss limitation rules and how the PAL rules interact with the other limitations Definition of a PAL including a detailed review of the 7 determining factors contained in the Treasury Regulations with a review of several recent court decisions that interpret this regulation Impact of PAL rules on real estate ownership Learn the six Nonshelterable Passive Activity (NOPA) rules that act as anti-abuse rules to the PAL rules Discuss how the PAL rules impact tax credits Discuss tax elections and planning techniques associated with PALs
Everything You Need to Know About Trusts 25-26
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TBD
8.0 Credits
Member Price: $329
Trust obstacles and pitfalls Revoking irrevocable trusts Trust protectors Succession planning, retirement planning and estate planning through trusts Basic issues related to special needs and Medi-Cal planning General Outline of planning with GRATs, QPRTs, IDGTs, etc. Planning with A-B and A-B-C (QTIP) trusts Asset protection through domestic and foreign trusts
K2's Next Generation Excel Reporting
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TBD
8.0 Credits
Member Price: $225
Identifying weaknesses in traditional reporting processes Using leading-edge features in Excel to improve reporting practices How to work with Power Query to solve common reporting challenges Adding Slicers and Timelines to your Excel-based reports
Building Security and Efficiency With Internal Control
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TBD
8.0 Credits
Member Price: $239
The major topics covered in this course include:An overview of control frameworks and conceptsStrategic considerations that can be incorporated into control developmentUnderstanding and controlling risk that arises when organizations change or choose not toThe COSO Internal Control Framework and the COSO ERM Framework
Surgent's Compilations, Reviews, and Preparations: Engagement Performance and Annual Update
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TBD
8.0 Credits
Member Price: $299
SSARS No. 21, Clarification and Recodification, and updates to SSARS No. 21 due to the issuance of SSARS No. 23, Omnibus Statement on Standards for Accounting and Review Services SSARS No. 22, Compilation of Pro Forma Financial Information SSARS No. 24, Omnibus Statement on Standards for Accounting and Review Services -- 2018 SSARS No. 25, Materiality in a Review of Financial Statements and Adverse Conclusions SSARS No. 26, Quality Management for an Engagement Conducted in Accordance With Statements on Standards for Accounting and Review Services Sample comprehensive engagement work programs for preparation, compilation and review engagements Reporting and disclosure illustrations for each level of service, including attesting on personal financial statements, prescribed form, special purpose framework and other engagement variations Other communication requirements, such as sample engagement letters and management representation letters
Surgent's Individual and Financial-Planning Tax Camp
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TBD
8.0 Credits
Member Price: $299
Comprehensive coverage of the SECURE Act 2.0 Understanding the environment: what’s new, what’s expired or expiring, and what’s likely to change Reading a tax return for developing client-specific tax strategies Changes to the lifetime estate tax exemption in light of proposed regulations The net investment income tax: planning for compliance Family income-splitting strategies that need to be considered Income tax issues: impact on timing of other income Selling a principal residence Two principal residences at the same time Use of life insurance to protect families: Whole Life Insurance, Term Life Insurance, Universal Life Insurance, and Variable Life Insurance Using Roth IRAs and Roth contribution programs to best advantage Conversions: do they still make sense? Taking distributions: matching timing to client requirements Qualified plan contributions to reduce current income and Social Security tax: implications for business owners and self-employed Social Security solvency issues Incentive Stock Options and Employee Stock Purchase Plan considerations What to do about itemized deductions Trans-generational planning: conversions, income, and gain-splitting Tax benefits of HSAs and other tax-advantaged accounts Identifying tax opportunities: reviewing the prior-year return to develop a plan for the future Planning for middle-income taxpayers: financial planning for the young, the working, and those approaching or in retirement Best financial planning ideas for young people
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 Tax Forms Boot Camp: LLCs, Partnerships, and S Corporations
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TBD
8.0 Credits
Member Price: $279
Compare and contrast the tax consequences, opportunities, and pitfalls of operating a business as a partnership, LLC, or S corporation Reporting requirements and filing exceptions for Schedules K-2 and K-3 Form 7203, S Corporation Shareholder Stock and Debt Basis Limitations Gain a comprehensive understanding of income tax laws for S corporations from eligibility and election to tax return preparation, stock basis, and loss limitation issues Recognize and properly handle special pass-through items of income and expense Accurately prepare S corporation returns and reconcile book income to taxable income Accurately prepare partnership returns and reconcile book income to taxable income What the transactional method entails and how to report partners’ capital accounts under this method Properly handle the tax treatment of distributions to shareholders, partners, or members Understand the special restrictions and sanctions for tax year-end selection Review the basics of partnership and LLC formation and basis calculation Self-employment tax or NOT, for each entity Filling in K-1s correctly for S corporations, partnerships, and LLCs. Major changes in K-1 reporting on both partnership and S corporation forms and content The most frequently used forms and schedules, including some form “oddities”
CPA to CFO
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TBD
1.0 Credits
Member Price: $55
The major topics that will be covered in this course include:The steps necessary to effectively transform a tax or accounting practice into an advisory service.What it means to be a CFO/advisor to small-to-medium sizes businesses.What qualifications are necessary to offer an advisory service.How to find and convert leads and how to price and package services, including combining advisory services with the firm’s current offerings.
The Ethic of Recruitment and Selection
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TBD
2.0 Credits
Member Price: $89
The major topics covered in this course include:Discussion of ethical and effective recruiting strategiesSelection processes that foster diversity and inclusionHow to increase talent pools to ensure hiring success
Maintaining a Harmonious Working Environment
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TBD
1.0 Credits
Member Price: $39
Disassociating yourself and your employer from discriminatory comments Scripts for addressing potential and actual sexual harassment situations Consensual relationships between leaders and their subordinates Effective violence prevention measure Survival tactics in active violence situations
Was It Fraud or Just Poor Audit Quality?
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TBD
1.6 Credits
Member Price: $59
Financial statement manipulation Ethics enforcement process Auditor conflicts of interest