CPE Catalog & Events
Internal Control - Testing for Operating Effectiveness
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Online
2.00 Credits
Member Price: $89
The major topics covered in this class include:Generally accepted audit requirements related to testing controls for operating effectivenessIdentifying key controls that may prove effective and efficient to test in a control reliance strategyResponses when deviations are discovered when evaluating the design or operating effectiveness of internal controlLeveraging audit evidence available for Service Organization Control (SOC1) ReportsGeneral computer control considerations when evaluating the design and operating effectiveness of internal control over financial reporting
Surgent's Mastering the Basics of Inventory Accounting
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Online
4.00 Credits
Member Price: $159
Elements of inventory cost and full-absorption costing Valuation methodologies, including LIFO, FIFO, weighted average, and specific identification Obsolescence reserves LIFO accounting Differences between book and tax cost capitalization and related income tax accounting Retail inventory valuation methodology Physical inventory observation approaches Accounting issues related to consigned inventory Other challenging issues related to inventory accounting
Construction Contractors: Non-Revenue and Non-Lease Accounting Considerations
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Online
4.00 Credits
Member Price: $225
Types of contractors Non-revenue GAAP accounting for contractors Contractor financial statements Sureties and their place in the construction relationship
The Controllership Series - Addressing Budgeting Uncertainty
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Online
1.00 Credits
Member Price: $59
Accounting Finance
Design Flexible Work Options To Attract & Retain Your Workforce
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Online
1.00 Credits
Member Price: $59
Flexible Work Options Employee Engagement Talent Management Strategy
The Controllership Series - Addressing Cash Flow and Forecasting Uncertainty
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Online
1.50 Credits
Member Price: $79
Accounting Finance Cashflow
Leaders Eat Last. Why? The Characteristics of Great Leaders
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Online
2.00 Credits
Member Price: $109
What does "Leaders Eat Last" mean Understand human nature and how we work together or not Leadership skills can be taught True leaders care The need for trust Practical lessons from gifted leaders Steps to become a better leader
Travel Expenses and Taxes: How to Maximize Deductions and Stay Compliant
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Online
2.00 Credits
Member Price: $109
Definition of what qualifies as an entertainment expense Strategies to deduct business entertainment expenses Deductibility of meals Situations not subject to the 50% meals and entertainment reduction How to handle automobile issues related to employer-provided parking Proper accounting for deductible vs. non-deductible expenditures The four steps to analyze business expenses The latest federal legislation, cases and rulings
FASB Update and Review
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Online
2.00 Credits
Member Price: $109
FASB updates that will affect near-term reporting Future topics that may soon be addressed by the FASB
Keeping Up with the FASB
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Online
2.00 Credits
Member Price: $89
The major topics covered in this class include:Review of current items on the FASB agendaDiscuss the new revenue recognition standardProvide an update on the new lease accounting standardAddress U.S. GAAP alternatives for certain entities
Surgent's Introduction to Charitable Gifting for Individual Taxpayers
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Online
2.00 Credits
Member Price: $119
Fundamentals of charitable gifting Income and estate tax considerations for charitable giving Charitable deduction rules and limitations Structuring charitable contributions for maximum tax efficiency Advanced charitable gifting techniques Compliance and documentation requirements
Surgent's More Money at the End of the Month: Strategic Ways to Improve Cash Flow
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Online
2.00 Credits
Member Price: $99
How to optimize cash flow Qualitative evaluations: core earnings and sustainable growth Quantitative evaluations: liquidity ratios Increasing customer base vs. payment terms Business cycle and cash Behavioral finance biases Managing head count Other potential areas of excess cost
Surgent's Starting a Small Business: What Every Trusted Advisor and Entrepreneur Needs to Know
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Online
2.00 Credits
Member Price: $99
Understanding the time commitment required to start and run a business Selecting a corporate structure to protect your personal assets Building your product or service Sales and marketing in your business Establishing your owners, investors, managers, and employees Accounting, recording-keeping, and other software programs Leases, contracts, and employee agreements Protecting intellectual property Insurance Business plans Financing Market position
Clean, Transform & Load Data in Power BI
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Online
2.00 Credits
Member Price: $89
The major topics that will be covered in this class include:Introduction to Power Query in Power BI: Understanding the interface and basic functionalities.Data Cleaning Techniques: Removing duplicates, handling null values, and data type conversions.Data Transformation: Advanced methods for manipulating data, including pivoting, merging, and appending queries.Data Loading: Efficiently loading data into the Power BI data model.Document the Process Steps: Setting up details for each step in the process so you can document what is happening and why.
Surgent's Integrated Planning, Forecasting, and Budgeting for Organizational Success
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Online
4.00 Credits
Member Price: $159
The keys that develop a plan into an actionable document The major difference between planning and budgeting Strategic planning The business plan The people plan The marketing plan Capital and technology plans
Surgent's Update on Recent AICPA Standard Setting: Staying Current in a Changing Environment
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Online
4.00 Credits
Member Price: $159
AICPA hot topics and standard setting initiatives Discussion of suite of nine integrated SASs effective for years ended December 31, 2021 Discussion of the standard on audit evidence effective for years ended December 31, 2022 Discussion of the standard on auditing accounting estimates and disclosures effective as of December 31, 2023 Discussion of the two standards on use of specialists and information from a pricing service, and the newly updated risk assessment standard effective for years ended December 31, 2023 Discussion of standards that are effective beginning in 2025, including those dealing with client acceptance and questions asked of the predecessor auditor, the partner’s responsibility for engagement quality, group audits, conforming changes to compliance auditing, and more
Mastering Partnership Basis: Inside and Outside Basis
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Online
2.00 Credits
Member Price: $89
The major topics that will be covered in this course include:Explain the use of both "inside" and "outside” basis determination.How to calculate tax basis capital accounts, including when the entity is formed, including the impact of contributed property.Clarify the importance of partnership capital accounts and partnerships debt on partner's tax basis.Explanation of how basis is impacted distributions and by sale and/or liquidation of the partnership interest.Comprehensive example to illustrate the mechanics of the basis determination process.
Ethics and Technology for CPAs
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Online
2.00 Credits
Member Price: $89
The major topics that will be covered in this class include:The foundational ethical principles CPAs are required to follow and how these principles apply to audit quality, data privacy and security, and the use of emerging technologies.The profession's need to change to meet its ethics standard in a technology-centric environment.Changes being considered by the AICPA and the National Association of State Boards of Accountancy that could impact the profession.
Revenue Recognition - Determine the Transaction Price - Part 1
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Online
1.20 Credits
Member Price: $59
Revenue Recognition Accounting
Five Amazing Business Books in 100 Minutes
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Online
2.00 Credits
Member Price: $109
Five business books, including, • “Leaders Eat Last”, by Simon Sinek, • “Zero to One” by Peter Thiel, • “American Icon” by Bryce Hoffman, • “Slide:ology” by Nancy Duarte, and • “Brain Rules” by John Molina.