CPE Catalog & Member Events
Earn quality CPE, stay ahead on hot topics and connect with peers — in the format of your choice. ISCPA makes learning simple.
Surgent's The Most Critical Challenges in Governmental Accounting Today
-
Webinar
4.00 Credits
Member Price: $159
The implementation of GASB No. 103 on financial reporting model improvements GASB No. 104 addressing disclosure of certain capital assets Impacts of recently applied standards, recently issued implementation guide questions, and additional GASB projects (e.g., subsequent events)
Create Measures in Power BI that Define Your Metrics
-
Webinar
4.00 Credits
Member Price: $149
The major topics that will be covered in this class include:Introduction to DAX: Understanding the fundamentals of DAX and its role in Power BI.Advanced DAX Formulas: Delving into complex DAX functions and formulas for creating sophisticated measures.Time Intelligence in DAX: Exploring time-based functions to analyze data over different periods.Validating Measures with DAX: Techniques for ensuring accuracy and reliability in your DAX measures.Using PivotTables for Measure Validation: Employing PivotTables in Power BI to test and confirm the effectiveness of DAX measures.
Comprehensive Passive Activity Losses (PAL) 26-27
-
Webinar
8.00 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
Real Estate Taxation 26-27
-
Webinar
8.00 Credits
Member Price: $329
• California property taxation'updated in light of Proposition 19 passage• Qualified business income deductions [IRC Sec. 199A]• Opportunity zone deferral related to real estate [IRC Sec. 1400Z-2]• Passive activities loss rules [IRC Sec. 469]• Real estate professional rules [IRC Sec. 469(c)(7)]• Interest expense deduction rules [IRC Sec. 163]• Home sale exclusion [IRC Sec. 121]• 1031 exchanges• Estate planning and gifting with real estate
Federal Tax Update - C & S Corporations, Partnerships & LLCs (Forms 1120, 1120S & 1065)
-
Webinar
8.00 Credits
Member Price: $300
Discuss the most recent business income tax legislation passed to date Review numerous business income tax provisions including but not limited to the 20% qualified business income (QBI) deduction; changes to NOLs, §461(l) business loss limitations, §163(j) business interest deduction limitations, accounting method changes, depreciation, fringe benefits and entertainment expenses Brush up on issues related to compensation, distributions, liquidations, self-employment taxes and retirement plan Look at any changes to the Forms 1120, 1120S, and 1065 and other related schedules and forms
K2’s Advanced Excel
-
Webinar
8.00 Credits
Member Price: $250
Collaboration and security techniques Tables, data models, and PivotTables Advanced formulas Data queries Creating effective visualizations
Multi Year Failure to File: Getting into Compliance
-
Webinar
8.00 Credits
Member Price: $239
The major topics that will be covered in this course include:Process-from client onboarding and transcript analysis.Risk assessment, ethical considerations, and resolution strategies.Manage cases involving individuals, married couples, businesses, payroll taxes, and S corporations.Real-world examples, IRS references, and best practices are integrated throughout to ensure confidence and compliance.
Surgent's Annual Accounting and Auditing Update
-
Webinar
8.00 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 Predicting Future Financial Issues Facing the Financial Executive
-
Webinar
8.00 Credits
Member Price: $279
CPA becoming attuned to broad based business knowledge, professional skepticism, and subordination of judgment The future of medical care in the United States in a post COVID-19 environment Future of social security and impact on retirement planning and employee retention Impact on financial executive if the dollar is no longer the world currency “Fate of the States” – will the location of your business make you less competitive Future of workmen’s compensation and unemployment compensation Future of interest rates Impact of greater reliance on technology AICPA top 10 trends and technologies National infrastructure ESG and DEI trends in the global economy Impact of continuing uncertainty in markets
Forgotten Managerial Accounting Tools for CPAs
-
Webinar
2.00 Credits
Member Price: $89
The major topics covered in this class include:Target profit analysisBreak-even analysisRelevant costs and decision-makingStandard costs and variancesActivity-based costingSegment reporting and analysis
Controls to Secure the Growing Digital Footprint
-
Webinar
4.00 Credits
Member Price: $149
The major topics covered in this course include:Securing individual documentsProtecting information resident in the CloudSecuring data stored on or accessed by mobile devices
Ultimate Small Business HR Guide: Essential Tips for Success
-
Webinar
1.00 Credits
Member Price: $39
Small Business Management
Introduction to Governmental Accounting 101
-
Webinar
2.00 Credits
Member Price: $89
Fund Types Budgetary Accounting Financial Reporting Requirements Single Audit Act Audit Standards and Procedures Best Practices in Governmental Accounting
Global Internal Audit Standards (GIAS) Domain V - Part 1
-
Webinar
2.00 Credits
Member Price: $89
Internal Audit Internal Controls Standards Institute of Internal Auditors
No Tax on Overtime: Payroll Compliance
-
Webinar
2.00 Credits
Member Price: $89
Overview of FLSA overtime provisions Definition of a workweek and the 40-hour threshold Time-and-a-half requirements and exclusions from overtime pay Exempt vs. nonexempt employee classifications Components of the regular rate of pay Treatment of bonuses, commissions, and other compensation Step-by-step overtime calculation examples Common compliance pitfalls and audit risk Documentation and payroll system considerations Case studies involving misclassification and miscalculation
Surgent's Guide to Understanding the At-Risk Basis Rules and Forms 6198 and 7203
-
Webinar
2.00 Credits
Member Price: $99
Basis and at-risk basis How to calculate the amount of annual at-risk basis Forms 6198 and 7203 When activities may be aggregated for at-risk purposes Qualified nonrecourse financing
Surgent's More Money at the End of the Month: Strategic Ways to Improve Cash Flow
-
Webinar
2.00 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 Taxation of Tips and Overtime Under OBBBA
-
Webinar
2.00 Credits
Member Price: $119
$12,500 deduction per individual for qualified overtime pay Payment of overtime under the Fair Labor Standards Act (FLSA) Calculating the “premium portion” of the extra half-time pay Social Security and Medicare withholding Employer furnishing the record of qualified overtime compensation to employees Definition of a qualified tip IRS list of traditionally-tipped occupations $25,000 deduction for reported tips The transition rule allowing employers to indicate the approximate amount designated as tips or overtime State tax issues relating to tips and overtime Changes in the W-2 reflecting new employer reporting responsibilities
Contract and Procurement Fraud
-
Webinar
2.00 Credits
Member Price: $89
Procurement phases Fraud schemes Fraud red flags Fraud control activities and safeguards
Business Longevity: Stabilize, Strengthen, and Succeed
-
Webinar
4.00 Credits
Member Price: $149
Business Management Strategic Planning The role of AI in Business