CPE Catalog & Member Events
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Surgent's New and Expanded Tax Benefits Associated with Section 1202 – Qualified Small Business Stock
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Webinar
2.00 Credits
Member Price: $99
The graduated holding periods and the related graduated capital gain exclusions Raising the per-issuer gain exclusion cap to $15 million Raising the corporate-level aggregate gross asset threshold to $75 million Qualifications for a corporation to issue Section 1202 stock Using multiple non-grantor trusts to unlock the $15 million exclusion cap The 10% test associated with non-operating real estate and investment securities The 50% working capital test The 80% test relative to an active qualified trade or business QSBS attestation letter Excluded businesses Permissible businesses, including manufacturing, retailing, technology, and wholesaling How Section 1202 applies in the context of a transfer to other taxpayers
Surgent's Purchase and Sale of a Residence: Critical Tax Issues
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Webinar
2.00 Credits
Member Price: $99
General rules relating to the sale of a residence under § 121 Sale of a taxpayer’s main home Qualifying for a partial exclusion of gain on the sale of a home How a taxpayer meets the residence requirement Meeting the look-back requirement Separated, divorced, and widowed taxpayers Work-related moves and unforeseeable events Inherited homes and homes received in a divorce Impact of business or rental use of home on the gain exclusion Reporting gain or loss on the sale of a home
Surgent's Reducing a Business Owner Client’s Exposure to Social Security and Self-Employment Taxes
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Webinar
2.00 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
Surgent's System and Organization Controls (SOC) Engagements
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Webinar
2.00 Credits
Member Price: $99
Purpose and organization of the Trust Services Criteria Management assertions specific to different SOC engagement types Intended users of SOC 1®, SOC 2®, and SOC 3® reports Determination and use of materiality in SOC engagements Criteria for considering a vendor as a subservice organization Inclusive vs. carve-out method for subservice organizations Service commitments and system requirements in SOC 2® engagements Appropriate form and content of SOC reports
World-Class Cost Accounting: A Practical Application Part 1
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Webinar
4.00 Credits
Member Price: $149
Classifying the five cost types Direct materials - comprehensive coverage Direct labor - including all labor burden costs Tracing all the prime costs to products Budgeting and setting standard costs
Nonprofit Accounting and Financial Reporting Explained
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Webinar
8.00 Credits
Member Price: $250
Discussion of financial reporting risks increased by the current economic environment, including increased uncertainty related to critical financial statement amounts and significant disclosures Executive summary of recent Accounting Standards Updates Overview of fair value disclosure requirements and implementation issues Discussion of issues related to donor-restricted endowment funds Classification of net assets and reclassifications Endowments, including accounting, disclosures and UPMIFA Noncascontributions Contributions received and receivable Expense recognition issues Reporting expenses by function and nature Other relevant matters unique to the nonprofit environment
Maximizing Fringe Benefits: Strategies for Business and Personal Needs for Today and Beyond
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Webinar
8.00 Credits
Member Price: $250
Legislative and regulatory updates affecting fringe benefit planning Employer-sponsored fringe benefits and tax compliance under evolving regulations IRC §132 fringe benefit options and applications Cafeteria plans: benefits, limitations, and tax considerations Tax treatment of dependent care and educational assistance programs Flexible spending accounts and health savings accounts Group term life insurance: design features and tax treatment Financing strategies for retiree medical benefits Comparing health care benefits: insured plans vs. HMOs ERISA reporting and disclosure requirements Common control rules and nondiscrimination regulations
Surgent's Audit Skills Training Level 1: Developing Critical Skills for Success in Public Accounting
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Webinar
8.00 Credits
Member Price: $279
Each module includes a lecture followed by in-class group case studies and activities. In this two-day course, the following two-hour modules will be presented: Day 1: Transitioning to the accounting profession Code of ethics – Importance of professional skepticism and independence Quality management standards Risk assessment basics Internal control fundamentals Compilations and reviews – The contrasting nature of preparation engagements, compilations, and reviews Day 2: Auditing cash and cash equivalents Auditing property, plant, and equipment Auditing accounts payable and debt Documentation Basics
How to Audit Cash
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Webinar
2.00 Credits
Member Price: $89
The major topics that will be covered in this course include:Auditing CashAudit assertions, risks, and threats to the cash balanceAuditing procedures to perform
K2’s Better Reporting With QuickBooks Online
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Webinar
1.00 Credits
Member Price: $39
The types of reports available in QuickBooks Online, by subscription level Customizing reports to meet your needs Spreadsheet Sync in QuickBooks Online Advanced
Beyond the Basics: Financial Ratios You Might Be Overlooking
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Webinar
1.00 Credits
Member Price: $55
The major topics that will be covered in this course include:Understanding Cost Behavior and Its Impact on Decision-MakingContribution Margin and Break-Even AnalysisMargin of Safety and Its Role in Risk ManagementOperating Leverage and Financial SensitivityAnalyzing Asset Turnover for Operational EfficiencyCash Conversion Cycle and Working Capital InsightsFree Cash Flow Yield as a Valuation Tool
K2's Ten Questions To Ask Your IT Team
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Webinar
1.00 Credits
Member Price: $39
Ten Strategic Question Frameworks for Technology Assessment Cybersecurity and Infrastructure Oversight Through Targeted Dialogue Cloud Governance and Remote Work Technology Evaluation
A Guide to Sampling - Part 1
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Webinar
2.00 Credits
Member Price: $89
Auditing Yellowbook
CFO Series: Improving Profitability and Cut the Right Costs
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Webinar
2.00 Credits
Member Price: $89
The major topics that will be covered in this course include:Understanding what the goal really isBetter planning, ready, aim, and then fireWhat are the crucial considerations?Why do others in the organization hate to cut costs?What are the ‘ripple’ effects?What are the right costs to cut and not to cut?What are the more common mistakes made?The need to consider politics, culture and strategy!14 different perspectives to utilize to cut costs efficientlyOver 50 uncommon cost cutting possibilitiesHow to prepare for the next cost cutting exerciseA proven process to cut the right cost in an organization
Profitability Pricing: Boost your Bottom Line
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Webinar
2.00 Credits
Member Price: $89
Competitive bids Achieving target profitability
Recognizing Lies: How to Detect and Prevent
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Webinar
2.00 Credits
Member Price: $89
Lies abound Why is it so difficult to call out a liar? How lies devastate Why do we despise lies? What sets liars apart? Deciphering the signals that indicate dishonesty How short-term thinking leads to lies and leads to uncovering lies Analyzing the cues Differentiating concerns and guilt The deception paradox What makes a great lie so great? Proven processes to uncover lies
Resolve Ethical Conflicts: Do the Right Thing and Keep Your Job
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Webinar
2.00 Credits
Member Price: $89
Ethics Resolving Conflict
Tax Basis and other Special Purpose Frameworks 26-27
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Webinar
4.00 Credits
Member Price: $175
• Tax basis• Cash and modified cash• Contractual• Regulatory• Financial Reporting Framework for Small and Medium sized Entities (FRF for SMEs)• Red-flags in fraud
Guide to Preparing Form 1041 for Estates and Trusts
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Webinar
4.00 Credits
Member Price: $149
Current rates and brackets Calculating a trust's AGI Filing requirements, deadlines and penalties 3.8% Medicare surtax on net investment income (NII) Simple vs. complex trusts Grantor Trusts: Four options to report activity Section 643 (g) Election Taxable income of trusts, estate and beneficiaries
Qualified Business Income (QBI) Deduction (§199A) – The Ins & Outs
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Webinar
8.00 Credits
Member Price: $300
Detailed coverage of calculating the combined qualified business income amount (i.e., QBI component and REIT/PTP component) Determine what trade or businesses under §162 are eligible for the QBI deduction (i.e., rentals and specified service trades or businesses (SSTB)) Discuss how the 20% QBI deduction (i.e., QBI component) is subject to a wage/capital limitation and SSTB income is phased-out for taxpayers with taxable income above the inflation adjusted threshold amounts Walk through the simplified QBI Form 8995 (i.e., taxpayers below the TI threshold amounts) and detailed Form 8995-A and related schedules Determine what wages and unadjusted basis immediately after acquisition (UBIA) are for those subject to the wage and capital limitations Look at what the definition of QBI is and what items are effectively connected with that trade or business (i.e., self-employment tax, health insurance, retirement plans) Review the aggregation rules for the QBI computation and both the entity and individual level Walk through the reporting responsibilities of partnerships and S corporations to their owners on the Schedule K-1s Explain how the modifications to the net operating losses (NOLs) and §461(l) excess business loss limitations affect the QBI computation