CPE & Event Calendar

Subchapter S corporations continue to be popular because of employment tax advantages and accounting ease.  But, taxpayers continue to make errors in making and maintaining their Subchapter S elections.  Meanwhile, the cost of remedial rulings has been dramatically reduced for some while others can now face a $43,700 filing/user fee plus professional fees just to get relief. Practitioners need to be alert as to planning opportunities and pitfalls. This ACPEN course will include a panel of national tax practitioners and experts reviewing these complex rules as well as the latest judicial, legislative and regulatory developments. *Please Note:  If you need credit reported to the IRS for this IRS approved program, please download the IRS CE request form on the Course Materials Tab and submit to kori.herrera@acpen.com

The new Global Internal Audit Standards were released on January 9, 2024, and will become effective January 9, 2025. The previous version, the International Standards for the Professional Practice of Internal Auditing, released in 2017, remains approved for use during a one-year transition period. The Global Internal Audit Standards guide the worldwide professional practice of internal audit. They serve as a basis for evaluating and elevating the quality of the internal audit function. The Standards use 15 guiding principles with five separate domains that enable effective internal audit implementation and examples of evidence of conformance. The Global Standards are organized into five domains. Domain I: Purpose of Internal Auditing Domain II: Ethics and Professionalism Domain III: Governing the Internal Audit Function Domain IV: Managing the Internal Audit Function Domain V: Performing Internal Audit Service

Welcome to a management course that helps CFOs and Controllers lead the Accounting Department. It is essential that the Accounting Department have a Vision which is aligned with the Business goals. Controllers must also be comfortable with wearing multiple 'hats' in the business. The head of the Accounting Department must be skilled in a variety of leadership skills, technical skills, managerial skills and current management techniquest.

This course corresponds to our Controllership series. This course is dedicated to exploring the traditional controller role and stepping out of the box to identify areas where the controller can continue to add strategic value to their organizations. Within this segment of our controllership series, we discuss the area of cash and investments and explore how the controller can move these responsibilities into more of a strategic role. In today’s world, the role of cash management is often a pivotal role in the organization. In economically difficult times, controllers may find that they spend a great deal of their time on understanding and managing the organizations' cash position. This is certainly important and, in some areas, can be seen as a staple of the lifeblood of the organization’s ongoing viability. This course takes a look at some of the typical objectives involved in cash management and then evaluates how those objectives can be further stretched into strategic pillars of the organization.  

This is the beginning of a series that will cover major aspects of the Controllership function. Controllers are essential to the day-to-day accounting for organizations. Yet, the role is not often readily understood. In today’s world of acronyms such as CFO, CEO, COO, CAO, etc., the Controller function may get lost in the shuffle. However, they are a critical group of professionals who ensure the adequacy and transparency of accounting and financial reporting information. A Controller is an individual who has responsibility for all accounting-related activities including high-level accounting, managerial counting, and finance activities within a company. The duties of a Controller include assisting with the preparation of the operating budgets, overseeing financial reporting, and performing essential duties relating to payroll. However, in today’s evolving world, the Controller function can provide much more in-depth value to their organizations. This series is dedicated to exploring the traditional Controller role and stepping out of the box to identify areas where the Controller can add strategic value to their organizations. In this first course we focus on the typical Controller function and begin to identify ways to elevate the function.  

As discussed in the Association of Certified Fraud Examiners’ Occupational Fraud 2022: A Report to the Nations, 86% of all frauds are misappropriation of assets.  Why is the misappropriation of assets so large?  Because there as so many of them it creates many, many opportunities.  And the asset which is stolen the most?  CASH!  Because it’s easy to conceal and you don’t have to convert it.  During this presentation, the many, many different ways to misappropriate (steal) assets and which assets (besides cash) are most subject to misappropriation are discussed as well as how to recognize such and more importantly, how easy it is to prevent it!

Get the best value CPE package on the market. For one low price, enjoy 12 months of access to every Surgent CPE course in every online format--plus unlimited CPE credits! This is the only package that includes premium courses, such as our late-breaking tax updates and specialized courses. Order now and you'll receive access instructions via email, so you'll be able to startPackage includes 12 months of access to:•  Over 8000 credits•  1,200+ live webinars•  190+ self-study PDF courses•  100+ on-demand webcasts•  Surgent's exclusive premium courses Why Choose the Unlimited Plus Package?Get the best value CPE package on the market. For one low price, enjoy 12 months of access to every Surgent CPE course in every online format--plus unlimited CPE credits! This is the only package that includes premium courses, such as our late-breaking updates, specialized courses, and our Weekly Expert Hour.  Order now and you'll receive access instructions via email from info@surgent.com.  You'll be able to start registering for live webinars and accessing self-study courses right away. Earn as much CPE and explore as many topics as you'd like for one full year from the date of purchase. What Is Included in the Package?Show all - https://www.surgentcpe.com/search-all-cpe-courses?Readyforsale=Yes&Includedinunlp=Webinar -  https://www.surgentcpe.com/cpe-courses/webinars#/?Readyforsale=Yes&Includedinunlp= Self-Study – https://www.surgentcpe.com/cpe-courses/self-study?Readyforsale=Yes&Includedinunlp=

Surgent's Unlimited Self-Study PackageSurgent's Unlimited Self-Study Package includes every PDF download course in Surgent’s catalog – over 250 courses, each from 2-16 credits.  Get 12 months of access to the most practical guidance and analysis in the industry in the form of downloadable pdfs. With over 250 courses, including ethics, accompanied by reference materials, you can learn anytime, anywhere at a pace that works for you. And when you’re ready, take the test with instant results and immediate certificate delivery. Order today and immediately start downloading the course material you need for the next 12 months.Package includes annual access to:• 1,200+ credits• 250+ downloadable courses• Reference material downloads• Instant test results• Immediate certificate deliveryWhat’s included? Click here to view the current course list: https://www.surgentcpe.com/cpe-courses/self-study?Readyforsale=Yes&Includedinlibr=True&sref=

Surgent's Unlimited Webinar PackageSurgent's Unlimited Webinar Package get unlimited access to our webinar catalog.With 40+ webinars offered every week, including weekends, airing at a variety of convenient times throughout the day and evening, you’ll never have to worry about our webinars fitting in your schedule. And with the most modern webinar platform in the industry and interactive courses with renowned expert discussion leaders you’ll get the guidance and analysis you need with an unmatched customer experience. Why Choose the Unlimited Webinar Package?• Get unlimited access to over 1200 webinars • Enjoy 12 months of access, available one year from the date of purchase• Includes 1-, 2-, 3-, 4-, and 8-hour options in all the topics CPAs need.  Up to 5,000 credits!• Choose from daily options at many convenient times, including evenings, lunch hours, and Saturdays• You'll earn live CPE credit without exams (certificates delivery within 24hours)• All Surgent webinars feature high-quality audio and video, plus an easy-to-use attendance verification system (you'll just need to click the screen when prompted to verify that you're watching)Technical support and interactive Q&A are available throughout all webinars.Order a package now and you'll instructions via email from info@surgent.com. You'll be able to start registering for live webinars courses right away.________________________________________What’s included? Click here to view the current course list: https://www.surgentcpe.com/cpe-courses/webinars#/?Readyforsale=Yes&Includedinunlm=True&sref= 

Both businesses and individual clients face major changes as a result of tax reform, and tax professionals face the considerable challenge of delivering effective planning advice and services to address this myriad of recent developments. This course addresses this challenge and also encompasses the latest tax legislation applicable to individual and business clients. Continually updated to reflect enacted legislation.

Client advisory services (CAS) professionals are becoming a more integral part of the operations of any CPA firm. As such, they must stay on top of changing tax law. In this course, we will explore tax changes in areas CAS professionals are involved with - information reporting, payroll tax issues, and tax credit and deduction documentation. We will also discuss relevant changes to individual and business tax returns so that CAS professionals can better assist clients with tax needs in the upcoming year.

This course is designed to assist practitioners in preparing Offers in Compromise (OIC). After this course, you should have an understanding of how proper planning can make a significant difference in the amount eventually paid to the IRS and the resulting financial well-being of your client. This program covers the basics, from choosing the proper forms to utilize through the filing of an appeal if necessary. We will also explain how to increase your chances of having your OIC approved by the IRS by going over the complexities involved.

If you work with governments and not-for-profits, a thorough understanding of the Yellow Book is essential. This course will equip you with a comprehensive knowledge of the Yellow Book requirements and increase your confidence and proficiency in performing Yellow Book audits. The course materials utilize a highly illustrative and innovative format including over 20 focused exercises on key practice issues.

If you work with governments and not-for-profits, a thorough understanding of the Yellow Book is essential. This course will equip you with a comprehensive knowledge of the Yellow Book requirements and increase your confidence and proficiency in performing Yellow Book audits. Updated for the 2024 Yellow Book revision, the course materials utilize a highly illustrative and innovative format. Over 20 focused exercises are included to provide an enhanced knowledge of the Yellow Book.

When exit planning, it is important to weigh various issues, including tax implications, to achieve an effective management and/or ownership change. Many envision tax-free reorganizations being the most preferable structure to avoid capital gains tax, but the opportunities come at a cost to the seller. This course will provide a well-rounded discussion of the various strategies to consider when advising on exiting a business.

Many small- and mid-size entities hold fewer complex investments including alternative investments. This module will provide an overview for evaluating the proper recognition, measurement, and disclosure of common investment types as well as how to audit them. Derivatives and other more complex investments will be discussed in another module. (Please Note: This module is part of Surgent's Audit Skills Training: Level 2.)

The IRS defines the "gig economy" as people earning income providing on-demand work, services, or goods on either a part-time or full-time basis. The economic times we live in are changing and tax practitioners must learn how the rules apply in this new gig economy. The tax rules that apply to gig workers challenge traditional ideas of who is an employee and who is an independent contractor, and tax practitioners must have the knowledge to make this determination. This program addresses federal and state tax issues tax practitioners must address with clients and their own workers.

This course is designed to provide a deep understanding of NQDC plans, focusing on the regulations, tax nuances, and strategies to understand to effectively advise clients. Participants will learn about the key features of NQDC plans, their differences from qualified retirement plans, and the compliance requirements under IRC Section 409A and other relevant regulations. The course will cover the taxation of NQDC plans, including income recognition, FICA, and federal/state taxes, for both employers and employees. Attendees will explore various types of NQDC plans and discuss their unique features and benefits. The course will also delve into financing and funding options for NQDC plans and provide guidance on developing and implementing effective planning strategies based on participant demographics, company objectives, and tax efficiency. By the end of the course, participants will have the knowledge and tools to properly advise clients on NQDC plans to maximize benefits while ensuring compliance with regulations.

Cash and cash equivalents tend to be one of the first areas assigned to new auditors since it tends to be straightforward with less complexity and risk as other areas. In addition, there is little subjectivity involved and persuasive audit evidence from a third-party is generally available. Interestingly enough, this is an area that can have a significant risk of misappropriation of assets if the appropriate level of segregation of duties and other internal controls is not present. New auditors should approach cash with the same professional skepticism as other areas since there is always the risk of material misstatement. (Please Note: This module is part of Surgent's Audit Skills Training: Level 1.)

Designed for accounting and auditing practitioners at all levels in both public accounting and business and industry, this course provides an overview of recently issued AICPA auditing and attest standards that will be effective for December 31, 2022 audits and beyond. Next, the course will review ethics interpretations recently issued by the Professional Ethics Executive Committee.