CPE Catalog & Events
Leases: ASC Topic 842 in Depth 26-27
-
TBD
8.0 Credits
Member Price: $329
FASB ASC 842, Leases All recently released updates to ASC 842, Leases
Passive Activities & Rental Real Estate Income Tax Issues 26-27
-
TBD
8.0 Credits
Member Price: $329
Detailed coverage of the passive activity rules under IRC §469 (and related regulations), how the 3.8% net investment income tax under §1411 and qualified business income (QBI) deduction under §199A applies to rentals and passive activities, and what is a trade or business rental is under §162 How the PAL rules apply to rental real estate activities and investments in S corporations and partnerships Definition of activity and the activity grouping and disclosure rules Real estate professional exception to the PAL rules for investments in non-passive rentals Special $25,000 loss allowance for rental real estate with active participation Material participation safe harbor rules Events that trigger suspended PALs Limitations on tax credits generated by passive activities Special rules that re-characterize passive income to non-passive income What rentals are subject to self-employment tax under §1402
How to Get a Better Return on Yellow Book and Single Audits - Avoiding the Most Misapplied Audit Concepts
-
TBD
8.0 Credits
Member Price: $225
Discover the fundamental differences in the auditor's responsibilities between financial statement audits performed in accordance with the SASs and Yellow Book Understand risk assessment factors above those associated with a financial statement audit only Learn what must be done beyond the financial statement audit in order to issue required Yellow Book and Single Audit reports on internal controls and compliance Master designing, performing and documenting effective and efficient tests of compliance requirements Practice identifying, documenting and communicating the impact of internal control deficiencies and compliance audit findings to the client Common peer review deficiencies
When You Hear Hoofbeats, It May Be a Zebra
-
TBD
1.0 Credits
Member Price: $39
Internal Controls Fraud Prevention Fraud Investigation
How Prevalent Is Retaliation Within Your Culture?
-
TBD
1.0 Credits
Member Price: $39
Retaliation protections Speak up culture Ethical culture
New PCAOB Quality Control Standard Overview
-
TBD
2.0 Credits
Member Price: $79
Background of the new PCAOB Quality Control Standard Overview of the elements of a quality control system Examples of quality risks and potential responses Highligts of what is different between the AICPA Quality Management Standard
Surgent's Ethical Considerations for CPAs
-
TBD
2.0 Credits
Member Price: $99
Auditor independence and its importance to the public accounting profession Common threats to auditor independence AICPA’s framework for assessing conflicts of interest Unique threats related to non-attest services to attest clients Common safeguards to help assure compliance with relevant rules and regulations
Surgent's Managing Up the Ladder
-
TBD
2.0 Credits
Member Price: $99
Influence, persuasion, and power Navigating without position power
Surgent's More Money at the End of the Month: Strategic Ways to Improve Cash Flow
-
TBD
2.0 Credits
Member Price: $99
How to optimize cash flow Qualitative evaluations: core earnings and sustainable growth Quantitative evaluations: liquidity ratios Increasing customer base vs. payment terms Business cycle and cash Behavioral finance biases Managing head count Other potential areas of excess cost
Surgent's Reducing a Business Owner Client’s Exposure to Social Security and Self-Employment Taxes
-
TBD
2.0 Credits
Member Price: $99
Section 1402(a)(1) exclusions from the definition of self-employment income Application of the SE tax to members of limited liability companies Taking a self-employed owner's health insurance deductions against self-employment tax How using the S corporation and the MMLLC treated as a partnership can help reduce an individual's exposure to self-employment tax How hiring a spouse and/or child helps reduce self-employment tax Differentiating between income treated as self- employment income and income that is not self-employment income
Just Ask Why - Searching for Answers: Generating Solutions
-
TBD
4.0 Credits
Member Price: $129
The basic benefits of why The 5-15 report Curiosity and creativity
Overcome Your Obstacles to Abundance
-
TBD
4.0 Credits
Member Price: $129
How to know your specific obstacles to becoming rich Why people use poor marketing and investment strategies, and how to overcome such limitations The most effective marketing methods, and how to implement them The power of being super motivated, and 3 methods to keep you motivated long term towards your goals Having a vision for your business and life that will keep you on the right track
Surgent's Annual Accounting and Auditing Update
-
TBD
4.0 Credits
Member Price: $299
Recently issued FASB Accounting Standards Updates, PCC Update, and items on the FASB’s Technical Agenda Recently issued ASUs covering derivatives, credit losses under ASC 326, government grants, and expense disaggregation FASB Final PIR Report for Leases (Topic 842) Statement on Quality Management Standards: SQMS 1, SQMS 2, and SQMS 3 Proposed SAS on the auditor’s responsibility relating to fraud Recently issued SASs and other AICPA activity Recently issued PCAOB standards and SEC rulemaking activities Other important A&A practice matters
Surgent's Audits of 401(k) Plans: New Developments and Critical Issues
-
TBD
8.0 Credits
Member Price: $299
Proper planning of benefit plan audit engagements and developing audit strategy while improving overall efficiency Common pitfalls in planning and detailed audit procedures Changes affecting 401(k) plans, including recently issued SASs Common mistakes as noted in peer reviews and DOL inspections
AI & You
-
TBD
1.0 Credits
Member Price: $39
Leadership Future of Work Workforce Planning Change Management Technology in HR Job Redesign
A Fox in the Henhouse/Courthouse
-
TBD
1.0 Credits
Member Price: $39
Internal Controls Fraud Prevention Fraud Investigation
Mission-Critical Leadership: How Smart Managers Lead Well in All Directions
-
TBD
2.0 Credits
Member Price: $79
Leadership foundations Leading downward Leading upward Practical leadership tools
The Controllership Series - Financial Statement Preparation
-
TBD
2.6 Credits
Member Price: $89
Accounting Finance Financial Statement Preparation
Accounting and Tax Ethics: Standards, Issues, & Case Studies 26-27
-
TBD
4.0 Credits
Member Price: $175
AICPA Code of Professional Conduct Threats to compliance with Code of Ethics Updated Statement of Standards for Taxpayer Services (SSTS) Ethical challenges in selecting appropriate GAAP alternatives
The Generation-Skipping Transfer Tax and Dynasty Trusts 26-27
-
TBD
4.0 Credits
Member Price: $175
Calculation of the GST tax, and how it relates to the estate tax and gift tax Direct skips, taxable distributions, and taxable terminations GST tax allocations, Reverse QTIP election, and Exempt and Nonexempt Trusts Calculating the benefit of and designing Dynasty Trusts