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The Controllership Series - Financial Statement Preparation

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Online

2.60 Credits

Member Price: $119

Accounting Finance Financial Statement Preparation

Minimizing Workplace Warfare

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Online

1.20 Credits

Member Price: $59

Sources of Workplace Conflict Conflict Resolution Strategies Communication Skills and Active Listening Conflict Management Techniques  

Introduction to Yellow Book

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Online

2.00 Credits

Member Price: $109

AICPA Code of Professional Conduct Accounting & Auditing Yellowbook

Forgotten Managerial Accounting Tools

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Online

2.00 Credits

Member Price: $109

Cost-volume-profit analysis, including target profit and break-even calculations Variable costing Relevant costs and decision-making Standard costs and variances Activity-based costing Segment reporting and analysis Capital budgeting considerations Overview of Excel capabilities for supporting managerial analysis

S Corporation Essentials: Stock & Loan Basis Reporting

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Online

2.00 Credits

Member Price: $109

Basis of stock and debt Form 1040, Schedule E Shareholder basis of indebtedness Limitation of deduction of losses AAA and distributions

The Controllership Series - The Controllers Role in Procurement Function

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Online

1.20 Credits

Member Price: $59

Accounting Finance Procurement

The Controllership Series - The Role of the Controller in ESG

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Online

1.50 Credits

Member Price: $79

Accounting Finance SG Operations

Self-Rental Real Estate Passive Activity Rules

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Online

2.00 Credits

Member Price: $109

Definition of self-rental property - both for Sections 199A and 469 Self-rental income from directly owned properties and reporting on Form 1040, Schedule E, page 1 Self-rental income from indirectly owned (partnerships, S corporations) and reporting on Form 1040, Schedule E, page 2 Self-rental property and the Form 8582 (passive activity) Self-rental property and the flow-through entity grouping election Real-life situations illustrate the various possibilities and discuss the consequences of failing to comply with the reporting standards

Topic 842: FASB's Lease Accounting Standard Update

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Online

2.00 Credits

Member Price: $109

What is a lease? Recognition and measurement of lease assets and liabilities Impact on lessors and lessees Disclosures and transition rules Effective dates

Individual Tax Update: Recent Developments

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Online

2.00 Credits

Member Price: $109

Recent tax legislation, rulings and developments impacting individual taxpayers Credits (child, dependent care, earned income, health) Key rulings and regulations affecting individual taxpayers, including the Section 199A deduction, capital gains and losses, rental real estate and other passive activities losses, and other topics

Global Internal Audit Standards (GIAS) Domain IV - Part 2

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Online

2.00 Credits

Member Price: $109

Internal audit Standards GIAS Accounting Auditing

Profitability Pricing: Boost your Bottom Line

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Online

2.00 Credits

Member Price: $109

Competitive bids Achieving target profitability   

Surgent's Getting Ready for Busy Season: Key Changes Every Tax Practitioner Should Know

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Online

4.00 Credits

Member Price: $159

Timely coverage of breaking tax legislation Comprehensive coverage of the Inflation Reduction Act of 2022 and SECURE Act 2.0  A tour of the most recent changes starting from gross income and ending with alternative minimum tax (AMT) and selected credits including the latest IRS guidance on recent tax legislation Hot developments affecting the upcoming tax season Review of new laws and changes in old forms to provide a familiarity for the upcoming tax season Key new tax and practice developments and how they impact the current-year tax forms for individuals

Surgent's Guide and Update to Compilations, Reviews, and Preparations

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Online

4.00 Credits

Member Price: $159

SSARS No. 21, Clarification and Recodification, and updates to SSARS No. 21 due to the issuance of SSARS No. 23, Omnibus Statement on Standards for Accounting and Review Services SSARS No. 22, Compilation of Pro Forma Financial Information SSARS No. 24, Omnibus Statement on Standards for Accounting and Review Services – 2018 SSARS No. 25, Materiality in a Review of Financial Statements and Adverse Conclusions SSARS No. 26, Quality Management for an Engagement Conducted in Accordance with Statements on Standards for Accounting and Review Services SSARS No. 27, Applicability of AR-C Section 70 to Financial Statements Prepared as Part of a Consulting Services Engagement Sample comprehensive engagement work programs for preparation, compilation, and review engagements

Surgent's Management Fundamentals

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Online

4.00 Credits

Member Price: $159

What it takes to be effective as a manager Exploring the challenges that get in the way Looking at the driving forces that have evolved how managers engage with employees today Motivating employees of multi-generations Twelve practices that can be adopted to influence employees to become more engaged Identifying what it takes to develop employees Delegation and accountability

Pass-Through and Corporate Annual Tax Update

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Online

4.00 Credits

Member Price: $225

Strategies for tax savings Business entity changes IRS administrative issues, compliance and new forms Court cases settled in the last year that provide tax return guidance Position authority IRS rulings, procedures and notices for the last year New, updated and expiring tax deductions and credits

Technology Trends Update for CPAs with John Higgins

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Online

4.00 Credits

Member Price: $149

The major topics that will be covered in this course include:Role of cloud computing as the foundation for all tech trendsBig data and data analytics the new frontier for CPAsWorkflow automation with RPA, ML and AI with a focus on ChatGPTBlockchain technology, the revolutionary data storage modelCryptocurrency 15 years later, an update on the market and technologyMetaverse - what's it all aboutCloud based financial and ERP software market update

Surgent's A Complete Guide to the Yellow Book

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Online

8.00 Credits

Member Price: $279

When is the auditor required to follow the Yellow Book (aka Government Auditing Standards or GAGAS)? How the Yellow Book requirements relate to generally accepted auditing standards and the single audit requirements The different types of Yellow Book audit and attestation engagements that auditors may be called upon to perform The Yellow Book standards related to the qualifications of the auditor (i.e., requirements related to independence, CPE, peer review, and more) The Yellow Book requirements related to the performance of and reporting on a financial audit The Yellow Book requirements related to attestation engagements (i.e., examinations, reviews, and agreed-upon procedures engagements) and performance audits

Surgent's Annual Accounting and Auditing Update

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Online

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 common control leases, crypto assets (e.g., cryptocurrency), and income tax disclosures Statement on Quality Management Standards: SQMS 1, SQMS 2, and SQMS 3 Post-Implementation Review Report for revenue recognition under ASC 606 and best practices in applying ASC 606 Fraud case studies Recently issued SASs and other AICPA activity Recently issued PCAOB standards and SEC rulemaking activities Other important A&A practice matters

The Best Federal Tax Update Course by Surgent

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Online

8.00 Credits

Member Price: $299

Comprehensive coverage of the One Big Beautiful Bill Act Review of key components of President Trump's tax bill, including a tip income exemption, overtime pay relief, Social Security tax exemption, auto loan interest deductibility, SALT deduction modifications, a lower corporate tax rate, restoration of 100% bonus depreciation, immediate R&D expensing, and permanent extension of select TCJA provisions Tariff policy and implementation - analyze the use of tariffs as a fiscal and trade policy tool Digital assets and tax implications - understand the new Form 1099-DA for reporting digital asset transactions, along with updated IRS guidance on cryptocurrencies, NFTs, and broker responsibilities Artificial intelligence - discover how AI and generative tools are transforming tax practices, as well as how the IRS is leveraging AI to enhance audit selection Form 1099-K reporting requirements - understand the evolving IRS thresholds and rules for third-party payment platforms Sale of Passthrough Entity Interests and Net Investment Income Tax - analyze the tax implications of selling interests in passthrough entities, including relevant examples, and how the Net Investment Income Tax (NIIT) applies to these transactions The Gig Economy - examine key tax implications for gig workers, including Independent Contractor vs. Employee classification challenges, reporting responsibilities, and the impact of the 2024 Department of Labor Final Rule on worker status Timely coverage of breaking tax legislation Practice aids, including all the numbers applicable for the current year -- inflation-adjusted amounts, mileage rates, retirement contributions, and more Advanced practice, reporting, and other issues intertwined with advanced planning and discussion ideas