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Professional Development and Event Catalog

Showing 1181-1200 of 8976 Results (Page 60 of 449)

Surgent's Section 754 Step-Up in Basis: Understanding the Tax Issues for Partnerships and LLCs

Monday, Jun. 15
 2:00pm - 4:00pm

Online

2.00 Credits

Member Price: $99

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When a purchaser buys an existing partner's partnership interest or the interest of a member of a limited liability corporation (LLC) taxed as a partnership, the amount paid becomes the basis for the purchaser's partnership interest (outside basis). If the partnership's assets have appreciated sufficiently, the difference between the new partner's inside and outside basis can be substantial. This disparity can deprive the new partner of depreciation deductions and inflate his or her share of the gain from subsequent property dispositions unless a Section 754 election is in effect. The Section 754 election can also apply when a partnership makes a distribution of property and the basis of the distributed property to the partnership and the basis the partner/distributee will take in the distributed property are not equal. In this case, a partnership can recover basis it would otherwise lose if the 754 election were not in effect.

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Building a Better Budget in a Time of Uncertainty

Monday, Jun. 15
 2:00pm - 6:00pm

Online

4.00 Credits

Member Price: $149

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Most financial leaders would agree that budgeting is easy when business and the economy are stable. When revenues and expenses are expected to remain the same, the process becomes merely an exercise in carrying over what was done before to the current year. However, what happens when we are not sure about how the market will react to our product? What happens when the competitive landscape changes? In this course, we will discuss budgeting techniques and considerations when business lacks stability. Through a combination of theory and real-world examples, we will explore how to build flexibility into our budget - so that it can inform and drive decision-making when we don't quite know what is ahead. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.

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The Ethics of Artificial Intelligence ("AI"): The Interaction of AI and Ethics, featuring Tracy Cooper, CPA and Don Minges, MBA

Monday, Jun. 15
 3:00pm - 4:00pm

Online

1.00 Credits

Member Price: $39

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Artificial Intelligence ("AI") can do and does amazing things, but there are myriad ethical issues involved with AI. We will discuss the many ethical questions that AI raises and how to prevent them from having an adverse impact. We must be more diligent and aware of the ethical issues.  AI has severe ethical pitfalls that we should understand clearly. AI is here to stay and we must understand how to mitigate the ethical issues.     

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Financial Decisions that Led Two Businessmen to Prison

Monday, Jun. 15
 3:30pm - 5:30pm

Online

2.00 Credits

Member Price: $89

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Two college graduates built impressive careers: One worked in sales, the other in technology and investing. Both of those people made decisions in the course of their business that led to government investigations. They had to hire attorneys, go through judicial processes, face charges, and plead guilty. Each of those people are on their way to prison. Learn from the lessons they offer. We interview both financial professionals, and they tell us more about how their decisions influenced the consequences that followed. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.

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Audit Risk Assessment in Plain English

Monday, Jun. 15
 4:00pm - 5:46pm

Online

2.00 Credits

Member Price: $79

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Audit Risk Assessment in Plain English, is a 2 hour webcast highlighting the AICPA’s clarified risk assessment standards, along with a new Statement on Auditing Standard (SAS 145) related to understanding the entity, the entity’s environment, the entity’s internal controls, and assessing the risks of material misstatement.  This session will attempt to simplify the requirements using common sense examples and language.

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AI and Accounting in Retail

Monday, Jun. 15
 4:00pm - 6:00pm

Online

2.00 Credits

Member Price: $89

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This course provides a concise overview of how artificial intelligence (AI) is transforming financial strategies, tax compliance, and audit practices in the global retail industry. As retailers deploy AI to personalize customer experiences, automate inventory, and optimize pricing, accounting professionals must adapt to new challenges in data integrity, regulatory compliance, and financial reporting. Drawing on real-world case studies from retail giants and small businesses alike, this course explores how AI technologies intersect with accounting workflows and outlines strategies to maintain accuracy, trust, and control in an AI-driven marketplace. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.

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Contract and Procurement Fraud

Monday, Jun. 15
 4:00pm - 6:01pm

Online

2.00 Credits

Member Price: $79

This session will focus on the most common types of fraud in the procurement and contracting arena, with a focus on fraud in construction.  The session will examine fraud vulnerabilities in the four key phases of the procurement process: Presolicitation. Negotiation. Performance. Closeout and Claims.  Within each phase, “red flags” will be discussed.  These are the indicia of possible fraud that managers should be alert for.  Also, within each phase, the most common fraud schemes will be highlighted and discussed.  Finally, the session will describe the generally accepted safeguards or controls that should be established to prevent the various fraud schemes that can occur.  This part of the program will make extensive use of actual fraud case studies designed to demonstrate fraud risks and fraud detection strategies.

2026 Accounting and Auditing Update

Tuesday, Jun. 16
 8:45am - 4:15pm

Online

8.00 Credits

Member Price: $289

This seminar updates participants on FASB and AICPA standards. It includes full coverage and discussions of all new FASB, SAS, SSARS, SSAE, and other standards

Strategies and Tax Tips for Dragging Your Children Into Financial Independence

Tuesday, Jun. 16
 8:45am - 4:15pm

Online

8.00 Credits

Member Price: $289

In an era of shifting job markets, high living costs, and financial setbacks, many young adults remain financially dependent on their parents well into their 30s. This course addresses clients' concerns about their children's and grandchildren's financial stability, offering strategies that integrate federal taxation with comprehensive financial planning. Participants will explore wealth accumulation, capital preservation, and estate distribution techniques to help their clients guide younger generations toward financial independence. By addressing common financial planning pitfalls and essential tax planning principles, this course equips participants to educate and empower young adults. Topics include college financial planning, risk management, and dynasty trusts as tools for building financial resilience across generations.

Forgotten Managerial Accounting Tools for CPAs

Tuesday, Jun. 16
 9:00am - 11:00am

Online

2.00 Credits

Member Price: $89

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This session revisits managerial accounting techniques that you may not have considered for many years, even though they could be invaluable for CPAs in both business and public accounting. You will appreciate a fresh perspective of concepts you may not have considered since your college days. We will illustrate concepts with practical examples that you can immediately bring back to the office! This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.

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Shortcuts that Excel Users Love

Tuesday, Jun. 16
 9:00am - 11:00am

Online

2.00 Credits

Member Price: $89

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Many people that use Microsoft Excel know a great deal about the functionality of the application. There are, however, a tremendous number of hidden tools that a high percentage of users overlook. Additionally, there are newer features that some have not had the opportunity to explore. This session shows some of the numerous time-saving tools and features that often go unused by spreadsheet creators. People that wish to become more efficient when using Excel should take this session! This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.

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SAS No. 122, AU 240, Consideration of Fraud in a Financial Statement Audit

Tuesday, Jun. 16
 9:00am - 12:30pm

Online

3.00 Credits

Member Price: $99

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When performing a financial statement audit, auditors have always been responsible for the detection of anything that would cause a material misstatement of the financial statements whether caused by error of fraud.  However, in the past the audit profession focused on material misstatements due to errors and more or less ignored the possibility of misstatements due to fraud.  Now, SAS No. 122, AU 240 requires significant documentation as to what the auditor did in order to determine if there any material risk of a misstatement of the financial statements.  This presentation is an overview of what the auditor is to document in there working papers on every financial audit as to the procedures they performed in order to determine the risk of a material misstatement.  If a material risk is discovered, they are then required to document what they did in order to determine if the financial statements were misstated.

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Surgent's Buying and Selling a Business: Tax and Structuring Overview

Tuesday, Jun. 16
 9:00am - 12:30pm

Online

4.00 Credits

Member Price: $159

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One of the major transactions CPA clients are faced with is the purchase or disposition of a business. To help tax professionals advise those clients, this course offers a comprehensive analysis of the business and tax aspects of buying and selling a business. It is a practical guide to help practitioners and industry CPAs understand structuring techniques. All CPAs, including controllers and executives in industry, should understand how difficult the process of buying and selling a business has become.

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Surgent's Critical Issues Involving Taxation of Construction Contractors

Tuesday, Jun. 16
 9:00am - 12:30pm

Online

4.00 Credits

Member Price: $159

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Many consider taxation of construction contractors to be the most complex area of the Internal Revenue Code. This industry is subject to many elections and considerations to reduce or defer amounts owed. In this course, we will highlight these areas and discuss potential opportunities for practitioners and their clients. We will also discuss the impact of recent legislation on construction taxation, including changes to net operating losses and the AMT rules. This is a critical presentation tailored for CPAs who work for or represent construction contractors.

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Surgent's Government and Nonprofit Frauds and Controls to Stop Them

Tuesday, Jun. 16
 9:00am - 12:30pm

Online

4.00 Credits

Member Price: $159

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The cost of fraud, dearly paid by governments and nonprofits, is too severe to not learn from past experiences. This course examines real-world fraud cases to uncover the lessons they provide and translate them into practical, preventive controls. Using a highly illustrative and innovative format, the course engages participants with over 15 focused exercises designed to build a strong working knowledge of fraud risks and effective anti-fraud controls. Whether you are an auditor or an industry professional, you'll gain actionable strategies to strengthen oversight, reduce vulnerabilities, and safeguard your organization.

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Yellow Book Independence and Single Audit Fundamentals

Tuesday, Jun. 16
 9:00am - 1:00pm

Online

4.00 Credits

Member Price: $149

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This CPE course explains Yellow Book independence including the general requirements, requirements for auditors providing non-audit services and documentation requirements. This course also explains the basic elements of a Uniform Guidance compliance audit, including an overview of requirements, major program determination with examples, an understanding of compliance requirements and related internal control over compliance, sampling, and single audit reporting. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.

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Buying and Selling a Business: Critical Tax and Structuring Issues

Tuesday, Jun. 16
 9:00am - 4:30pm

Online

8.00 Credits

Member Price: $289

One of the major transactions CPA clients are faced with is the purchase or disposition of a business. To help tax professionals advise those clients, this course offers a comprehensive analysis of the business and tax aspects of buying and selling a business. It is a practical guide to help practitioners and industry CPAs understand structuring techniques. All CPAs, including controllers and executives in industry, should understand how difficult the process of buying and selling a business has become.

Surgent's Fiduciary Income Tax Returns – Form 1041 Workshop with Filled-in Forms

Tuesday, Jun. 16
 9:00am - 5:00pm

Online

8.00 Credits

Member Price: $279

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This course is designed as a comprehensive guide to the core concepts of trust and estate income tax preparation. The course explains the common terminology and complicated income tax rules of estates and trusts, fiduciary accounting, and an introduction to or refresher on preparing Form 1041. This practical, over 300-page manual is an excellent reference source for your practice, which begins with quite simple cases. Building upon that base throughout the manual, the course ends with two complicated preparation cases, one trust and one estate, each with filled-in forms.

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You Don't Know What You Don't Know About Microsoft Excel

Tuesday, Jun. 16
 9:00am - 5:00pm

Online

8.00 Credits

Member Price: $239

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Many Excel users have received little or no formal training to help them use the ubiquitous productivity application. This session can help users that wish to improve their Excel skills to increase their productivity. The material starts by covering basic topics such as time saving tips and keyboard shortcuts and then moves to more advanced areas like conditional formatting and complex formula building. Users that find themselves looking at the spreadsheets that others design and wishing they could do as much with Excel will benefit greatly by taking this course. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.

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