CPE & Event Calendar
For details about the CPE and event categories below, please click here.
Lease Implementation for Private Entities 2023
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Virtual
4.00 Credits
Member Price: $159
The Financial Accounting Standards Board ("FASB") has issued a new accounting standard for leases. This new standard-ASC Topic 842-replaces the existing ASC Topic 840, changes the accounting for operating leases (requiring capitalization in the financial statements), and upgrades many other lease accounting and reporting aspects. Private companies are required to implement the new standard effective for calendar 2022 year-end annual financial statements and 2023 interim financial statements.
Tax Law Logic: Diving Into Tax Policy 2023
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Virtual
4.00 Credits
Member Price: $159
As practitioners, we must devote lots of time to the technical understanding of the tax law. For many rules, we may puzzle why they have so many details and why some special rules are so limited. Appreciation of the design of a tax system (also known as tax policy), can help deepen our understanding of technical rules and where improvements are needed to our tax system. Understanding principles of good tax policy is necessary to objectively evaluate legislative proposals and critique them to clients and lawmakers. This course covers the basics of tax policy, principles of good tax policy, how to use this information for improved practice, and advocacy ideas to help improve our tax laws. Examples and practice analysis are included.
Best Practices for Tax Income and Expense Recognition 2023
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Virtual
8.00 Credits
Member Price: $299
Understand timing issues under Federal income tax law to maximize client benefits. Review historical antecedents, including US Supreme Court cases and Federal tax rules regarding the timing of income and expenditures. Learn how cash and accrual accounting methods increasingly mirror one another for Federal income tax purposes. Study underutilized planning opportunities to defer income or take advantage of the small business taxpayer exemption. Benefit from the hands-on approach to Code and Regulation sections, revenue procedures and court cases.
Compilations and Reviews: Risks, Procedures and Fraud 2023
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Virtual
8.00 Credits
Member Price: $299
Improve your proficiency in reducing the risk of material misstatements-whether caused by fraud or error. This course will deepen your understanding of the AICPA's professional standards for compilations and reviews. Through review questions and case studies, we'll probe the practical meaning of professional standards and address the professional judgments and considerations related to minimizing misstatements, legal exposure and peer review deficiencies.
Auditing Standards: A Comprehensive Review 2023
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Virtual
16.00 Credits
Member Price: $589
From understanding fraud requirements to improving risk assessment procedures, and from testing to meeting auditing standards, discover ways to audit more effectively and efficiently. Engage in discussions that cover reducing risk and effective planning, research and documentation. Review various case studies, real-life examples and sample documentation will reinforce ideas. This course meets the specific California Board of Accountancy requirements that CPAs are required to meet for re-issuance of their license.
Everyday Ethics at Work: Don't be the Next News Story!
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Virtual
2.00 Credits
Member Price: $89
When asked, most people would say they are an ethical person. So why is it that every month there are reports of ethical breaches at major companies? The concept of ethics is easy to understand, easy to talk about, but incredibly hard to implement on a consistent basis. In this course, we will discuss current ethical issues, and walk-through a nine-step ethical decision-making model. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.
K2's Accounting Automation
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Virtual
1.00 Credits
Member Price: $49
Why can it be hard to automate accounting? Because many accountants don't know their options and, therefore, fail to reap the rewards of accounting automation. This session will teach you how easy and profitable accounting automation can be. In it, you will learn how to automate many traditional accounting processes, often with technology you already own. In addition to bank feeds, you will learn about automation options for processing accounts payable and receivable, approving transactions and linking data from one platform to another. If you are serious about improving efficiency and accuracy, you should make plans to attend this session.
Office 365 SharePoint Fundamentals
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Virtual
2.00 Credits
Member Price: $89
The value proposition for subscribing to Office 365 grows exponentially when you take advantage of the powerful SharePoint Online application. This course will provide an in-depth review of what SharePoint has to offer and how to use the wealth of its functionality. Adequately understanding SharePoint will significantly improve information and file sharing within your organization, as well as with people external to your organization. You will also learn about the deep integration between the Teams and SharePoint apps, which are both at the core of all that you do in Office 365. You will develop a solid understanding of how to apply this powerful tool in your organization and maximize the value of your Office 365 subscription investment. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.
Ethics of Big Data: Is That a Thing?
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Virtual
2.00 Credits
Member Price: $89
How much "big data" should any enterprise be expected to absorb, monitor, analyze, and respond to? What happens, for example, when warning signs of possible product defects - or possible regulatory noncompliance issues - are "buried" in the flood of big data accessible by auto manufacturers, pharmaceutical companies, banks or similar data-infused enterprises? This workshop takes on this issue by exploring several real-world cases involving the ethics of data-awareness. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.
Fraud Risk and Audit Requirements 2023
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Virtual
2.00 Credits
Member Price: $89
Learn about common fraud schemes and detection techniques. Utilize trends to assess risk in the context of any audit. Understand fraud requirements of the auditing standards.
Surgent's Food, Beverage, and Entertainment Expensing
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Virtual
2.00 Credits
Member Price: $99
The IRS has recently issued final regulations regarding the TCJA's elimination of the deduction for expenditures related to entertainment, amusement, or recreational activities and provided guidance to determine whether an activity is considered to be entertainment. The final regulations also addressed the 50% limitation on the deduction of food and beverage expenses and when the 50% limitation does not apply. Due to the pandemic, Congress changed the rules for 2021 and 2022 to allow for 100% deductibility for meals. To effectively advise clients, it is imperative for tax practitioners to understand these rules and be updated on the latest guidance.
The Ethic of Self-Esteem For Women
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Virtual
2.00 Credits
Member Price: $89
Ethics is ultimately about our relationship to ourself, others, and the world in which we live. Therefore, to enhance our relationships with those around us, we must first start with the regard we hold for ourselves. From an ethical vantage, it can be said that we have a moral obligation to work toward self-love, honor, and respect. Matters of self-esteem are important in every aspect of life including goal setting, relationships, establishing boundaries, handling conflict, levels of productivity, and expressing our needs in respectful and dignified ways. This course explores traps of low self-esteem and ways to minimize those traps. We also explore components of high self-esteem and actions to foster higher regard for self. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.
Surgent's Data Security: Best Practices to Protect Your Business and Yourself
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Virtual
1.00 Credits
Member Price: $59
Data security is a front-of-mind topic for most businesses because the risk and cost statistics are sobering. Each of us is in the crosshairs because a typical internet-connected computer faces a cyberattack every 39 seconds. Businesses of all sizes should be cognizant of the ethical issues that must be considered when planning their approach to privacy and data security. In this webinar, we will explore both the risks we have traditionally faced in the workplace personally, as well as the novel set of data privacy threats and compliance challenge issues employers face with a remote and mobile workforce.
Surgent's Nuts & Bolts of Cryptocurrency Taxation
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Virtual
2.00 Credits
Member Price: $99
Cryptocurrency is heading mainstream. According to a recent study conducted by New York Digital Investment Group, there are 46 million bitcoin holders in the US, and institutions have also shown increased interest in this space. The rising popularity of cryptocurrency and the inclusion of the virtual currency question on the front and center of Form 1040 have made cryptocurrency a subject that tax practitioners cannot afford to ignore anymore. This course is designed to walk you through tax implications of common cryptocurrency-related transactions (trading, mining, spending, staking, etc.) and how to successfully service clients affiliated with cryptocurrency by using a tool like CoinTracker. This session also covers current developments surrounding this topic and some of the unique tax planning opportunities in the crypto space such as tax loss harvesting without being subject to wash sale rules, tax lot ID optimization (FIFO, LIFO, and HIFO), self-directed IRAs, etc.
Program Services & Governance: Form 990 Parts III & VI
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Virtual
2.50 Credits
Member Price: $89
Session 6 of Borenstein's Form 990 Foundational Series: The Form 990 Parts addressed in this session are two `legs' of the 990's non-financial disclosure-driven three-legged stool. Stakeholders, donors, competitors, and naysayers use both the Program Service Accomplishments Part's disclosures and the filer's responses to Part VI's "Governance" inquiries to assess the organization's credibility and have a sense of management's capacity. Part III not only details Program Services' output with great specificity, but also updates the Form's readers both as to the filer's largest arenas of activities and how conducted activities have changed. And Part VI, the infamous "Governance Part," provides information as to the composition of those "legally in charge," as well as how both the Board of Directors/Trustees and its delegated officials employ policies in favor of maintaining internal controls. Preparers need to appreciate the importance of these two key parts and ensure that filers put their "best foot forward" properly here. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.
Analytical Procedures: Practical Applications and Standards
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Virtual
2.00 Credits
Member Price: $89
This session explores the nature of analytical procedures, with significant emphasis placed upon professional standards involving the use of analytical procedures in audit and review engagements. Practical examples to illustrate the application process will also be given. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.
Time Prices: A New Breakthrough in Measuring Standard of Living 2023
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Virtual
2.00 Credits
Member Price: $89
The single greatest breakthrough in 21st century economics is the comprehensive and creative translation of prices into time-time prices. They calculate hours and minutes needed to earn money to buy goods and services. They are unequivocal and universal. What has happened to the time prices of the commodities that we purchase every day? Join Ron and Ed to explore this dynamic new measurement of economic well-being throughout history.
Time's Up-Pivoting Your Firm to a Subscription Based Model 2023
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Virtual
2.00 Credits
Member Price: $89
The barber, blacksmith, butcher, baker and candlestick maker used to have an intimate knowledge their customers. This tacit knowledge got lost in the Industrial Revolution. It is now coming back. The world is moving from products and services to subscriptions, favoring access and transformations over ownership and deliverables. McKinsey reports that the subscription ecommerce market has grown by more than 100% per year for past five years. Further, subscription-based companies are growing eight times faster than the S&P 500 Index (17.6% vs. 2.2%), and five times faster than US retail sales (17.6% vs. 3.6%). The advantages to a subscription model include predictable revenue, collective knowledge of your customers, one-to-one marketing, forecasting for demand and planning more effectively, breaking down silos and creating a true "one-firm" model.
Fixing Your Chart of Accounts
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Virtual
1.00 Credits
Member Price: $55
A well-organized chart of accounts supports robust responsibility reporting, makes it easy to answer "what if?" questions and helps eliminate data entry errors. However, many organizations cling to the primitive practices of a half-century ago that impose barriers to developing budgets, holding people accountable, gathering useful data and keeping errors from creeping into their financial statements. Best practices today look little like the examples you may have seen in business school. If you sense that your general ledger could do far more, this session will show you how to fix your problems This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.
Surgent's Advanced Trust Issues: A Roadmap for Success in An Increasingly Complex Area
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Virtual
4.00 Credits
Member Price: $159
Trusts are not cookie-cutter documents. In fact, they can be rather unwieldy, especially in explaining the functions to a client and then having the client comply with the trust terms. This course delves into best practices. Given common scenarios, what are the best trusts to use? And how can the client be best protected?