CPE Catalog & Events
GASB 96 -SBITA, GASB 94 P3, and GASB 87 Leases (Year 2)
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Online
2.00 Credits
Member Price: $79
Requirements of GASB 96, GASB 94, and GASB 87 Implementation of GASB 96, 94 and 87
1065 - Understanding Partnerships Tax Returns
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Online
2.00 Credits
Member Price: $79
Partnership taxation Different types of partnerships Tax obligations of partners Role of the partnership agreement in tax reporting Filing deadlines of Form 1065
Avoiding Budget People Issues: Managing Budgeting's Soft Side
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Online
2.00 Credits
Member Price: $79
Budget defining, Budget cultures Tacticle budget issues Ideas for budget solutions and process solutions Understanding people in the budget process Communicating your budget to non financial types
Excel - Advanced Spreadsheet Troubleshooting Techniques
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Online
2.00 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 Excel Budgeting Ideas
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Online
2.00 Credits
Member Price: $99
Set up an in-cell drop-down list of budget methods Change the calculations in the cells based on the selected budget method Use names in worksheets
Surgent's Individual Charitable Planning: Philanthropy for Income Tax Return Reporting
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Online
2.00 Credits
Member Price: $99
Which organizations are qualified to receive contributions? Types of charitable contributions taxpayers can deduct The deduction for quid pro quo contributions Strategies for donating property that has decreased/increased in value Figuring the deduction for contributions of capital gain property Importance of timing when making contributions Considering QCDs if a taxpayer is at least 70 ½ Specifics of donor advised funds Deduction may be limited to 20%, 30%, 50%, or 60% of adjusted gross income depending on type of property donated How to figure your deduction when limits apply Contribution carryovers when your donation exceeds limits What written statements should be received from qualified organizations? What records should taxpayers keep? Substantiation requirements for cash contributions of less than/more than $250 Substantiation requirements for noncash contributions of less than $250 to over $500,000 When does taxpayer need an appraisal? How and where to report contributions for individual income tax reporting
Surgent's Understanding Partnership Taxation: Debt Allocations
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Online
2.00 Credits
Member Price: $99
Recourse debt allocations Constructive liquidation scenarios Nonrecourse debt allocations Minimum gains and nonrecourse deductions Section 704(c) gains Allocations under 704(c)
Navigating the Portability Rules and How it Can Be a Game Changer for Your Clients
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Online
2.00 Credits
Member Price: $79
Defining portability, a.k.a. the deceased spousal unused exemption (DSUE) election How to calculate the DSUE amount Making the portability election Who can and cannot elect portability Review the requirements for completing form 706 when electing portability Making a late election and IRS Section 9100 relief How to opt-out of the election and hazards of not making the election for the client and practitioner Determining the “last deceased spouse” for making the election IRS examination issues when making the election Review benefits and drawbacks of the DSUE election vs. conventional credit shelter/asset protection planning - income taxes vs. estate taxes Use of QTIPs and QDOTs A look at state death tax issues
Dashboard and Report Design Principles Using Excel
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Online
4.00 Credits
Member Price: $129
How to design charts for fastest possible user understanding and ease of use Review of case studies for group critique Developing a design standard for your organization Designing tables for rapid understanding and efficient space use How to use commentary, maintaining a consistent style and level of detail Using layout to support long-term memory and improve understanding The impact of trend methods on user understanding and a brief introduction to a statistically valid method for trend analysis. How to apply these techniques using Excel
Personal Leadership Skills
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Online
4.00 Credits
Member Price: $129
Leadership Personality Types Communication Memory
Character and Trust: Without Them is Like Exploring a Cave Without Proper Lighting, the Footing is Treacherous
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Online
2.50 Credits
Member Price: $89
Character Definition Critical Character Attributes Character Self-Awareness Additional Character Identification Techniques Trust Definitions Waves of Trust Four Cores of Trust Toxic Trust and Antibiotics
Monthly Federal Tax Updates - June 2024
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Online
2.00 Credits
Member Price: $89
The major topics that will be covered in this course include:Current individual tax issuesCurrent business entity tax issuesAny current tax legislation occurring during the periodOther issues affecting the profession, including IRS procedure, current cases, payroll, and other federal tax issues
Practical Insights Gleaned from the AICPA's Code of Conduct
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Online
2.00 Credits
Member Price: $89
The major topics covered in this class include:Evolution of relevant professional guidance Independence provisions Vernacular used in the AICPA Code of Professional Conduct Conflicts of interest Offering/accepting gifts or entertainment Acts discreditable to the profession
Surgent's A Complete Guide to Offers in Compromise
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Online
2.00 Credits
Member Price: $119
Legislative history American Jobs Creation Act of 2004 and changes to IRC Section 6159 Comprehensive coverage of the three main types of OIC Doubts as to collectability (DATC) Doubts as to liability (DATL) Effective tax administration (ETA) Hybrid of DATC Detailed walk-through of the process and key terms Practical solutions and success rates Various scams
How AI Is Automating Internal Control
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Online
4.00 Credits
Member Price: $149
The major topics covered in this class include:An explanation of Artificial Intelligence (AI).Specific ways AI is replacing human cognition. What is on the internal control horizon related to AI and other technologies.
Basic Understanding of Yellow Book and Single Audit 2024
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Online
6.00 Credits
Member Price: $239
Overview of the 2018 Revision Government Auditing Standards Understand the conceptual framework of independence Evaluate non-audit services provided and the threat to independence New ruling on Continuing Professional Education Introduce a new concept referred to as "Waste" Review Engagements under Government Auditing Standards Gain an understanding of the requirements for performing a Uniform Guidance compliance audit Discuss Internal control over financial reporting vs. Internal control over compliance requirements Understand the differences between the auditor's reports issued under Government Auditing Standards
OCBOA Case Studies 2024
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Online
8.00 Credits
Member Price: $299
Income tax-basis financial statement presentations Cash and modified-cash financial statement presentations Innovative and EBITDA type reports OCBOA engagements AICPA Financial Reporting Framework for Small- and Medium-Sized Entities
Accounting for Income Taxes (ASC 740) 2024
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Online
16.00 Credits
Member Price: $589
Types and sources of deferred tax assets and liabilities Temporary and other than temporary book/tax differences Determining current and deferred tax expense or benefit in each reporting period Reporting and classifying deferred tax assets and liabilities and income tax expense
Legal Planning for Care Giving of Elderly/Disabled Clients
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Online
1.00 Credits
Member Price: $55
The major topics that will be covered in this course include:Review legal and care giving options that are available to individuals and their families for when the individual can no longer live alone and needs some assistance.Review caring for the individual at home by family caregivers, outside agencies and other, including household employee and homeowner's insurance issues, family caregiver respite care and adult day care.When care is no longer feasible in the home, we go through various living arrangement and financing options, including assisted living facilities, adult foster care homes and nursing homes and review how to protect family assets in such situations.
Audit 101: AICPAs Code of Professional Conduct Principles
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Online
2.00 Credits
Member Price: $89
Major topics covered in this course include:The AICPA Code of Professional ConductThe Conceptual Framework for IndependenceSafeguarding independence when performing both attest and non-attest servicesReal-life difficult scenarios and ethical dilemmas commonly faced by new professionals