CPE Catalog & Events
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Partnership/LLC Taxation: Understanding Tax Basis Capital Accounts
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Webinar
2.00 Credits
Member Price: $79
Discussion of the impact of the Section 199A flow-through entities deduction on partnerships and their partners The meaning of a "tax basis capital account" - how do the financial accounting and tax capital accounts differ from one another How to determine a partner's share of the partnership's liabilities Distinguishing "recourse" loans from "nonrecourse" loans What are "qualified nonrecourse financing" & loans and how they affect partners Section 704 "built-in gain or loss" & ules and how they impact Schedule K-1 reporting Section 465 "at risk" rules and how they impact Schedule K-1 reporting
Ethics: IRS Criminal Investigations: Key Lessons for Accountants
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Webinar
2.00 Credits
Member Price: $89
Snapshot of IRS Criminal InvestigationsGeneral tax fraudAbusive tax schemesRefund fraudEmployment tax fraudIdentity theftData compromisesMoney launderingPublic corruptionCorporate fraudGeneral fraudsCyber crimesGlobal tax and economic crimesNarcotics, counter-terrorism and transnational organized crimeSelected Field Office Case Files from Across USNew EnglandMiddle AtlanticEast NorthCentralWest North CentralSouth AtlanticEast South Central West South CentralMountainPacificHow accountants can add value to their operations by aiding law enforcement and fighting economic crime
Surgent's Social Security: Dispelling Common Myths with Essential Truths
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Webinar
2.00 Credits
Member Price: $119
Will Social Security be there for me? How is my benefit calculated? Can I claim my benefit and work too? When do I stop paying Social Security taxes? Why does my government pension cause my benefits to be reduced? Can I claim spousal benefits now and my own later? What is my breakeven? Can I claim benefits from my ex-spouse? What do you mean I may pay taxes on my income benefits? … and more!
Allison McLeod's Federal Tax Updates for Business Entities - 4 Hour
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Webinar
4.00 Credits
Member Price: $129
Current business entity tax issues Any current tax legislation occurring during the period Other issues affecting the profession, including IRS procedure, current cases, payroll, and other federal tax issues
Financial Decisions that Led Two Businessmen to Prison
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Webinar
2.00 Credits
Member Price: $89
The major topics covered in this class include:Career choicesEthical dilemmasJudicial proceedingsMitigation strategiesCreating tools to help make better decisionsAtonement and reconciliation
Tax Depreciation: Review and Update
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Webinar
2.00 Credits
Member Price: $89
The major topics that will be covered in this class include:Recent tax legislation and developments related to capitalizationEligible property for Section 179 and Section 168(k)Discussion of the Section 179 deduction and its use to depreciate real propertyThe Section 168(k) deduction and its use to depreciate real propertyDisposition of segments of real propertyExchanges of tangible personal property after repeal of the like-kind exchange rulesOther related topics
Cryptocurrency Transactions: Navigating Federal Tax Rules
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Webinar
1.00 Credits
Member Price: $29
Review existing reporting rules Broker reporting requirements and Form 1099-DA Reporting crypto transactions Basis Safe Harbor Illustrative example
FAQ Related to the Most Recent Audit Standards SAS Nos. 142-149
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Webinar
2.00 Credits
Member Price: $79
Clarification of terminology and foundational principles underlying recent generally accepted auditing standards Answers to frequently asked questions that emerge in the proper application of risk-based audit concepts Highlights of important concepts included in SASs No. 142-149
Donating Cryptocurrency and Avoiding Traps for the Unwary
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Webinar
2.00 Credits
Member Price: $89
The major topics that will be covered in this course include:Intro to digital assetsDifferences between cryptocurrency and non-fungible tokens (NFTs)IRS Notice 2014-12Tax implications of contributing digital assetsGift tax rules for donating, gifting or bequeathing cryptocurrency and NFTs.Substantiating charitable contributions of digital assetsTraps for the unwary.
Mergers & Acquisitions: Tips and Speed Bumps to Avoid
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Webinar
2.00 Credits
Member Price: $79
Making strategic acquisitions Identifying potential acquisition candidates Alternatives to M&A Identifying and understanding organizational culture Understanding the keys to effective and efficient due diligence Planning and executing an effective integration Key considerations
K2'S Artificial Intelligence For Accounting And Financial Professionals
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Webinar
4.50 Credits
Member Price: $129
Exploring AI applications in accounting and finance Understanding AI features in everyday tools Embracing the future: AI's impact on finance and accounting
Tax Power Ethics for Tax Professionals
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Webinar
2.00 Credits
Member Price: $79
AICPA Code of Professional Conduct and interpretations Statements on Standards for Tax Services Tax preparer standards in the Internal Revenue Code Rules for practice with and before the IRS, including IRS Circular 230 New developments Best practices and case studies
How Much Are Your Ethics Worth?
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Webinar
2.00 Credits
Member Price: $89
The major topics that will be covered in this class include:Understanding ethicsAvailable tools to aid in ethical decision makingThe role of bias in making ethical decisionsApplication through case studies
Powerful Public Speaking
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Webinar
1.50 Credits
Member Price: $39
Communications
Partnerships: How to Calculate Partner Basis
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Webinar
2.00 Credits
Member Price: $79
Calculation of basis when the entity is formed, including the impact of contributed property How to calculate partnership tax basis capital accounts Explains the use of both "inside" and "outside" basis determination Clarifies the how partnership debt impacts tax basis Discusses how distributions affect basis Explains how basis is impacted by sale and/or liquidation of the partnership interest Comprehensive examples to illustrate the mechanics of the basis determination process
Income Tax Analysis: Exploring In-Depth Concepts
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Webinar
2.00 Credits
Member Price: $89
The major topics that will be covered in this course include:Introduction to GAAP and IRC FrameworksKey Differences Between Financial Reporting and Tax ReportingUnderstanding Timing DifferencesRecognition of Revenue and Expenses Under GAAP vs. IRCDiscussion of Deferred Tax AssetsImpact of Deferred Tax LiabilitiesPermanent vs. Temporary DifferencesReconciliation of Book Income to Taxable Income
Surgent's Controllership Skills Update: Mergers, Acquisitions, and Alliances
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Webinar
2.00 Credits
Member Price: $99
Recent trends: M&A activity; contributing factors/reasons for current levels; examples of recent transactions; IPOs (Initial Public Offering) and SPACs (Special-Purpose Acquisition Company); strategic spin-offs/splits; internal venture capital activities; incubators Expanded role of financial professionals: establishing strategy; valuation techniques; execution plan; due diligence; sources of industry information; goodwill; post-completion evaluations Negotiations: Improving your communication skills; establishing an environment for success; list of dos and don’ts Alliances and outsourcing: steps to forming an alliance; examples of recent alliances; determining if outsourcing (short and long-term) is correct for your organization; steps to improve results
Fraud, Controls & Ethics: Best Practices & Case Studies
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Webinar
4.00 Credits
Member Price: $149
The major topics covered in this course include:Examination of actual fraudsDiscussion of internal controls that could have prevented fraudsContemplation of epiphanies for your own professional scenarios.The AICPA Code of Professional ConductOther elements of professional conduct and compliance with professional standards
Interpreting the FASB Revenue Recognition Standard: What All CPAs Need to Know
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Webinar
4.00 Credits
Member Price: $225
Revenue recognition overview Identifying the contract with a customer and performance obligations Transaction price
Steps to Stop External Fraud
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Webinar
2.00 Credits
Member Price: $89
The major topics covered in this course include:Types of external fraudConsiderations as organizations work to reduce fraud riskExternal fraud and known parties/External fraud unknown perpetrators