Professional Development and Event Catalog
Recognize. Respond. Survive. Active Shooter Response Training
Tuesday, October 19th, 12:00pm - 1:59pm
Online
2.00 Credits
Early Warning Signs Concerning Behavior Changes Getting out Barricading your area Fighting for survival Disarming the assailant Tourniquets (commercial and improvised) Pressure Dressings Chest Seals Instructor Name: Andy Sexton, Chad Ayers
Red Flags & the Inquisitive Accountant/Accountants' Non-Disclosure: Recent Cases & Controversies
Tuesday, October 19th, 8:30am - 4:43pm
Online
8.00 Credits
Curiosity, Truth-seeking, and Inquisitiveness “Required” Inquisitiveness in Attestation Engagements Inquisitiveness and the AICPA Code of Professional Conduct Recent Cases and Controversies Accounting as Disclosure: Theory and Societal Significance Basic Disclosure Accounting and Ethics Rules Efforts to Increase Relevance in Financial Reporting Recent Disclosure-Related Cases and Controversies Instructor Name: Albert D. Spalding, Jr.
Summary of Recent Accounting Standards Updates
Tuesday, October 19th, 10:00am - 2:00pm
Online
4.00 Credits
Instructor Name: Renee Rampulla
Surgent's Ethical Considerations for the CPA
Tuesday, October 19th, 9:00am - 12:30pm
Online
4.00 Credits
Examine the CPA's role in today's economy Compare similarities and differences between individual and business ethics Explore the link between ethics, integrity and scruples Discuss the basic attributes of ethics and professional conduct Review the history of the CPA profession and the CPA's requirement to adhere to ethics policies and codes of conduct Review the AICPA's Code of Professional Conduct and a CPA's responsibilities to the public, clients and colleagues Discuss the common rules and statutes faced daily in the CPA profession. Case studies may also be utilized to present potential ethical dilemmas CPAs may face during their careers Review CPA Independence violations by current legal case examples Instructor Name: Richard Daisley, CPA
Surgent's Guide to Calculating S Corporation Stock Basis and Creating and Maintaining Basis Worksheets
Tuesday, October 19th, 10:00am - 12:00pm
Online
2.00 Credits
The requirement to attach a basis schedule to the Form 1040 for an S corporation shareholder claiming a loss How to determine S corporation shareholder stock and loan basis The positive and negative basis adjustments S corporation shareholders make and the order in which they are made The election to reduce basis by deductible losses and expenses before reducing basis by nondeductible expenses Shareholder loan basis rules Instructor Name: Mike Tucker, Ph.D., LL.M., J.D., CPA
Surgent's Performing an Effective Audit Risk Assessment in the COVID-19 Environment
Tuesday, October 19th, 9:00am - 12:30pm
Online
4.00 Credits
Audit process and planning Setting materiality Assessing the risk of material misstatement and the design and implementation of internal controls Assessing the impact on the assessment of internal controls in a changing work environment Designing procedures to test the effectiveness of controls Designing procedures to perform substantive procedures Challenges in performing audit procedures in a virtual environment Performing and evaluating interim and year-end tests of control and substantive procedures Final audit procedures and wrap up Instructor Name: Marci Thomas, CPA
Surgent's Select Estate and Life Planning Issues for the Middle-Income Client
Tuesday, October 19th, 1:30pm - 5:00pm
Online
4.00 Credits
The SECURE Act, including IRA and RMD changes More than 20 documents that should be reviewed that are neither a will nor trust Provisions you need in a will Trusts and other arrangements for children Durable powers of attorney for healthcare and for financial matters Realistic retirement goals Developments relative to estate tax, and the implications for planning Instructor Name: Michael Frost, CPA
Surgent's The Most Dangerous Elements of a GAAS Audit
Tuesday, October 19th, 9:00am - 12:30pm
Online
4.00 Credits
The documentation standard to which auditors are held (AU-C section 230) The auditor's responsibility related to fraud (AU-C section 240) Properly applying the core risk assessment standards (AU-C sections 315 and 330) Assessing and effectively communicating internal control deficiencies (AU-C section 265) Audit conclusions and reporting (several AU-C sections in the 700s) Instructor Name: Charlie Blanton, CPA
The Best Individual Income Tax Update Course by Surgent
Tuesday, October 19th, 9:00am - 5:00pm
Online
8.00 Credits
The SECURE Act, including IRA and RMD changes The CARES Act and FFCRA, including employer credits, SBA loans, and expanded leave programs Treatment of state and local taxes Virtual currency Opportunity Zones Education-related provisions Depreciation changes Rules on entertainment expenses, including meals Doubling of estate and gift tax exemption for a married couple Comprehensive coverage of tax reform, §199A and its alteration of pass-through taxation and planning Review of pertinent cases and rulings affecting taxpayers Practice aids, including all the numbers applicable for the current year -- inflation-adjusted amounts, mileage rates, retirement contributions, and more The latest issues related to any other late-breaking tax law changes Instructor Name: Bob Lickwar, CPA
The Complete Indirect Rate Toolkit: For Nonprofits with Federal Grants under the Uniform Guidance
Tuesday, October 19th, 10:00am - 1:42pm
Online
4.00 Credits
The indirect rate toolkit provides everything you will need in understanding and preparing nonprofit rates You will learn about the new 10% de minimus indirect rate, direct cost allocations, definitions of direct and indirect cost, as well as extending negotiated indirect rates We cover all of the significant cost principles, new principles, changes within the cost principles, categorizing them by the most important and commonly used in "every day" grant accounting Together we prepare an indirect cost rate proposal for a real nonprofit We will discuss transition issues between direct charging occupancy and the impact if the organization decides to establish a negotiated indirect rate Instructor Name: Paul H. Calabrese
The Lifecycle of an Employee: Successfully Onboarding New Hires & Handling Employee Separations with Respect & Dignity
Tuesday, October 19th, 12:00pm - 1:03pm
Online
1.00 Credits
New Hire Onboarding Employee Separations Employee Relations Training & Development Instructor Name: Kelly Simants
Understanding the "Most Common" Form 990 Schedules: A,B & C
Tuesday, October 19th, 12:30pm - 3:00pm
Online
2.50 Credits
The major topics that will be covered in this class include:What 990 preparers need to know about the benefits of a 501(c)(3) organization being a public charity rather than a private foundation (and how Schedule A, Part I "claims" such status) The public policy precepts and resulting emphasis preparers must apply in approaching the predominant (and easier) "public support test" in favor of completion of Schedule A's Part II The overarching needs behind preparing Schedule B for filing and, as necessary, its related worksheet: which donors are to be listed and with what identifying information required to be provided to the IRS, depending on 501(c) status of the filer; and what information 501(c)(3) filers will omit from the public inspection copy of the 990Introduction to the baselines driving each of the Schedule C's three Parts: undertaking electioneering in favor of, or opposition to, candidates or the political parties supporting them (Part I); lobbying reporting when same is undertaken either in the tax year (for non-electors) or regardless of activities, when a 501(h) election is in place (Part II); and the existence of the so-called "proxy tax" and its demands when 501(c)(4), (5) or (6) organizations with dues-paying members incur electioneering or lobbying expenses as determined by a Code section that tracks non-exempt organization definitionsInstructor Name: Eve R. Borenstein, J.D.
What Happens to Federal Grants & Contracts During a Lapse in Funding due to a Government Shut-Down
Tuesday, October 19th, 2:00pm - 2:52pm
Online
1.00 Credits
8 FAQs providing specific scenarios for contractors and grantees What is the Anti-Deficiency Act What is a ""necessary implied requirement"" for essential services and how that impacts contracts and grants Instructor Name: Paul H. Calabrese
What's Changing in A&A for Governmental Entities
Tuesday, October 19th, 2:00pm - 6:02pm
Online
4.00 Credits
Governmental Accounting and Auditing Instructor Name: Melisa F. Galasso
What's Going on at the FASB
Tuesday, October 19th, 10:00am - 1:50pm
Online
4.00 Credits
Accounting FASB Instructor Name: Melisa F. Galasso
When Leadership Fails
Tuesday, October 19th, 12:00pm - 1:50pm
Online
2.00 Credits
Auditing Fraud Instructor Name: Dennis F. Dycus
ACPEN Signature: 2021 Governmental Accounting & Auditing Update
Wednesday, October 20th, 10:00am - 6:00pm
Online
8.00 Credits
• Find out about the requirements in challenging new standards on fiduciary activities, leases, conduit debt, public-private and public-public partnerships and availability payment arrangements, and other new GASB standards. • Hear some hints on how to avoid pitfalls and prepare for a successful implementation of the new fiduciary activities and lease standards. (Hear the perspectives from a seasoned government finance official, auditors, and a standard-setter that want to help you successfully conquer these complex new standards!) • Find out the details about critical implementation and audit issues for governments and auditors tackling other new GASB standards. • Hear the latest about hot audit topics, including audit issues relating to the COVID-19 pandemic! • Hear information about current accounting, auditing, and operational issues affecting governments and their auditors, including pandemic-related issues. • Hear about the most recent developments affecting single audits, including the 2021 OMB Compliance Supplement, as well as: • Guidance from the AICPA, OMB, and other agencies about the treatment of COVID-19 funding, information of which funding is subject to Uniform Guidance requirements, treatment of funding on the SEFA, deferrals, and the latest information about compliance issues. • The latest guidance on compliance requirements and single audit reporting. • Changes to the 2021 Compliance Supplement. • Updates on Federal Audit Clearinghouse activities and the Data Collection Form. • Single audit quality issues (including recent audit quality findings). • Discover the details about a recent update to Government Auditing Standards, 2018 Revision (2018 Yellow Book). • Discover how new accounting and auditing standards will affect governments and your government practice, including common implementation issues, reporting issues, and best practices. The key focus will be on implementing the new reporting standards. • Hear guidance from experts on how to avoid common single audit deficiencies. • Find out how you can prepare to face cyber security challenges. • Learn the most recent auditing standards, government and Yellow Book/single audit risk alerts, and the latest AICPA audit and accounting guides. • Find out what GASB projects are on the horizon, with a focus on the reporting model project. Instructor Name: Frank Crawford, CPA, Carole A. Burgess, CPA, Robert Scott
ACPEN Signature: 2021 Governmental Accounting & Auditing Update
Wednesday, October 20th, 2:00pm - 10:00pm
Online
8.00 Credits
• Find out about the requirements in challenging new standards on fiduciary activities, leases, conduit debt, public-private and public-public partnerships and availability payment arrangements, and other new GASB standards. • Hear some hints on how to avoid pitfalls and prepare for a successful implementation of the new fiduciary activities and lease standards. (Hear the perspectives from a seasoned government finance official, auditors, and a standard-setter that want to help you successfully conquer these complex new standards!) • Find out the details about critical implementation and audit issues for governments and auditors tackling other new GASB standards. • Hear the latest about hot audit topics, including audit issues relating to the COVID-19 pandemic! • Hear information about current accounting, auditing, and operational issues affecting governments and their auditors, including pandemic-related issues. • Hear about the most recent developments affecting single audits, including the 2021 OMB Compliance Supplement, as well as: • Guidance from the AICPA, OMB, and other agencies about the treatment of COVID-19 funding, information of which funding is subject to Uniform Guidance requirements, treatment of funding on the SEFA, deferrals, and the latest information about compliance issues. • The latest guidance on compliance requirements and single audit reporting. • Changes to the 2021 Compliance Supplement. • Updates on Federal Audit Clearinghouse activities and the Data Collection Form. • Single audit quality issues (including recent audit quality findings). • Discover the details about a recent update to Government Auditing Standards, 2018 Revision (2018 Yellow Book). • Discover how new accounting and auditing standards will affect governments and your government practice, including common implementation issues, reporting issues, and best practices. The key focus will be on implementing the new reporting standards. • Hear guidance from experts on how to avoid common single audit deficiencies. • Find out how you can prepare to face cyber security challenges. • Learn the most recent auditing standards, government and Yellow Book/single audit risk alerts, and the latest AICPA audit and accounting guides. • Find out what GASB projects are on the horizon, with a focus on the reporting model project. Instructor Name: Frank Crawford, CPA, Carole A. Burgess, CPA, Robert Scott
Adobe Acrobat - Increase Your Productivity With PDF Files
Wednesday, October 20th, 9:00am - 1:00pm
Online
4.00 Credits
The major topics that will be covered in this class include:Navigating Adobe Acrobat DCCreating PDF files from other applicationsOrganize PDF files and pages within a PDFUsing the annotation tools to review and markup PDF filesPreparing your PDF for printingCreating links to pages, files and websitesSecuring your PDF filesSearching PDF filesCreating fillable formsAdobe Acrobat integration with Office 365Instructor Name: John H. Higgins, CPA.CITP
Annual Update: Family tax, Estates, Gift and Trusts, and Compliance
Wednesday, October 20th, 1:00pm - 4:00pm
Online
3.00 Credits
Instructor Name: William Harden