CPE Catalog & Events
New PCAOB Quality Control Standard Overview
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Online
2.00 Credits
Member Price: $109
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
Annual Update on the 2024 Revised Uniform Guidance And Time & Effort Reporting
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Online
2.00 Credits
Member Price: $109
The definitions in 2 CFR 200.1 are the building blocks of the regulation and so we will provide you the impactful revisions to the citation language This session will provide you the precise wording changes, showing parts that were changed or new requirements that were added We will discuss universal wording changes as well as the effective date for implementation We will discuss impactful changes and how it will affect compliance The session will cover a new requirement for whistle blower protection We will discuss a unique insight of how time reporting is a claim and how claims can have detrimental consequences if not aware What should an organization do if they did not keep time records for a grant A "war" story when a university did not take the time reporting requirements seriously
Taxation of Judgements and Settlements
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Online
2.40 Credits
Member Price: $109
Types of damages or remedies that can be awarded or agreed upon pursuant to litigation. Review of the Internal Revenue Code and regulations governing the taxation of various types of litigation payments. Suggestions for drafting pleadings or settlement agreements.
Controller Series: Technology - Must Have Excel Competencies
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Online
1.00 Credits
Member Price: $75
Reality of Excel use Gartner - Magic Quadrant of tools for data analysis Will Excel go away? Two essential Lean principles Misuses of Excel APIs (Automated Program Interfaces) Relationship between Excel and data analytics Excel tips and tricks
New Client Ethical Challenges: The CPAs Guide
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Online
2.00 Credits
Member Price: $109
How the CPA can meet the challenges presented by a new client AICPA Code of Professional Conduct AICPA Statements on Standards for Tax Services IRS Circular 230 Case study illustration of how to bring the new client into ethical, proper financial and tax compliance
Excel for Accounting Professionals Session 3: Workbook Design Principles and Organization
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Online
2.00 Credits
Member Price: $125
Cell styles Workbook design principles Nested functions Selecting cells and objects Organizing worksheets
Surgent's A Complete Tax Guide to Exit Planning
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Online
2.00 Credits
Member Price: $99
Gain exclusion and tax-free reorganization planning Gain exclusion with sales of C corporation stock – Section 1202 Deferral of gain with installment reporting Gain planning with partnerships Basis planning – basis step-up at death, gifts of interests to family Restructuring the business entity – C vs. S corporation, partnerships, LLCs Real estate planning – retention vs sales, like-kind exchanges Employee stock ownership plans – special tax incentives Employee benefit planning with ownership change Taxes other than the federal income tax – state tax, estate, gift and generation-skipping taxes, and property taxes Prospects for tax law change
Surgent's Going Out on Your Own: Entity Types and Accounting Methods
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Online
2.00 Credits
Member Price: $99
Financial planning pyramid What to consider when picking an entity Single member LLC vs. sole proprietorship Corporations – S vs. C Double taxation
Yellow Book Ethics
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Online
2.00 Credits
Member Price: $89
The major topics that will be covered in this course include:The concept of public interestEthics, independence, and professional judgmentCompetence and continuing professional educationQuality control and peer reviewProper use of government information, resources, and positionProfessional behavior
Fiduciary Accounting & Tax Planning for Estates & Trusts
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Online
4.00 Credits
Member Price: $159
Fundamentals of fiduciary accounting Uniform Principal and Income Act Discretionary Power to Adjust Allocations between principal and income Trust accounting 3.8% Net Investment Income Form 1041 - Schedule I Section 645 Election Simple or complex trusts
Google Gemini AI for Accountants
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Online
2.00 Credits
Member Price: $89
The major topics that will be covered in this course include:Google Gemini Quick StartGemini Standalone ChatbotMobile AppGemini integration with:WorkspaceGmailDocsSheetsSlidesUser Tips
IFRS vs. US GAAP - Major Accounting Differences
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Online
2.00 Credits
Member Price: $109
Explore major differences in the design and structure of IFRS vs. U.S. GAAP Discover significant differences in financial statement presentation and disclosure principles, including: Periods required to be reported Interim financial reporting Debt classification, and more Recognize significant differences in initial recognition and subsequent measurement standards, including: Consolidation Equity method investments
Practical Excel Topics for Today's Accountant
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Online
2.00 Credits
Member Price: $109
Data validation Underutilized, but powerful, formulas Formulas for manipulating, transforming, and cleansing data Formulas for data analysis Reference formulas such as =VLOOKUP Pivot tables Solver as a tool for performing multivariate analysis Mail merge Custom formatting
Surgent's Introduction to Required Minimum Distributions
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Online
2.00 Credits
Member Price: $99
How SECURE Act 1.0 and SECURE Act 2.0 changed the RMD rules What is an RMD? Who is subject to RMDs? The types of accounts subject to RMDs How to calculate an RMD How to determine if a distribution can be an RMD How to determine which life expectancy table must be used when calculating an RMD The rollover and transfer rules during an RMD year IRS penalties for non-compliance with RMD regulations Applying RMD strategies to different plan types When RMDs can and cannot be aggregated How to correct an RMD shortfall How to get a waiver of the excise tax on an RMD failure The tax implication of an RMD How to donate an RMD tax-free How to determine the RMD rules that apply to a beneficiary
Treasury Circular 230 for EAs and Other Tax Preparers
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Online
2.20 Credits
Member Price: $109
Circular 230 Conflicts of interest Loving case RTRP Other Ethical Issues Fees Qualifying continuing education
Financial Statement Analysis
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Online
4.00 Credits
Member Price: $159
Purposes of financial statement analysis Trend analysis and vertical & horizontal analysis Simple and multivariate regression; Analysis of metrics Assessment of liquidity, solvency, and profitability Using data visualizations The role of qualitative factors
Mastering the Art of Conflict: CPA Transformative Strategies
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Online
4.00 Credits
Member Price: $149
The major topics that will be covered in this course include:Common conflicts CPAs faceThe impacts of having/not having crucial conversations Learn your conflict style and how to elevate your conflict capabilitiesIdentifying conflict triggersBest practices using an integrated approach from Crucial Conversations, Fierce Conversations, and Leading with Questions.Interviews from CPAs and real-life scenarios they faced and what crucial conversation approaches they used.
Everyday Ethics at Work: Don't be the Next News Story!
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Online
2.00 Credits
Member Price: $89
The major topics that will be covered in this course include:Discuss ethics from an every-day real-world perspectiveHow to prevent an ethical lapse that can turn your business into the next news story
Revenue Recognition - Determine the Transaction Price - Part 1
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Online
1.20 Credits
Member Price: $59
Revenue Recognition Accounting
Nonprofit Taxation Rules and Form 990
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Online
2.00 Credits
Member Price: $109
Recent tax legislation and developments related to non-profit entities Special sections of Form 990 and various form related changes Nonprofit tax exemption applications Excess compensation excise tax Excess parachute payment excise tax Unrelated business income tax Required profit motive