Events for week of December 22, 2024 › Self-Study Text

The "permanent" changes from the TCJA may stand like a lion in the pathway of change, but Washington has its own definition of permanent. Inflation adjustments and technical corrections are included within this deep analysis of the complex maze of ru...

Clients think that estate planning only applies to the very rich. In truth, there are many issues of critical concern for which the middle-income client needs to plan. This course is a must-attend for all Accounting and Financial Professionals who wo...

This course provides an overview of the similarities and key differences between the business combination standards issued by the FASB (ASC Topic 805) and the IASB (IFRS 3). While these standards are very similar, as is the case with many areas of U....

This course will enable practitioners to understand the basic practical issues of preparing the gift tax Form 709. This course covers the disclosure requirements and the information necessary to properly prepare the form.

Did 2020 show us that planning doesn't work? It might seem that way. But, obviously some organizations survived far better than others due to their ability to handle unexpected change. Sick and tired of taking CPE that has no practical application or...

Specifically designed for practitioners and their staff wanting an overview of compilation and review engagements, this course will introduce you to the objectives of compilation and review engagements, SSARS No. 21, Clarification and Recodification,...

This course is a great foundation to introduce new preparers to tax rules related to business returns. The course provides new staff coverage of tax areas affecting all business entities, providing staff training which they may carry to other busines...

This two-hour course covers most of the specific ethical considerations that come into play as a practitioner in the eyes of the Internal Revenue Service.

This course provides a detailed discussion on the key topics related to financial reporting. The course will focus on all recent ASUs issued by the FASB with a concentration on issues of greatest significance to most accounting practitioners. Specifi...

This course provides an overview of the SEC Form 8-K. This is a broad form used to notify investors in U.S. publicly traded companies of certain events that may be important - generally within four business days of the respective triggering event. ...

This course guides you through creating, copying and pasting, reviewing, and correcting basic and complex formulas in Excel 2019 using step-by-step, hands-on activities.

This year practitioners need to keep abreast of tax changes affecting pass-through entities used by their business clients and employers, and this enlightening course delivers that information. You will learn invaluable strategies, techniques, innova...

Participants play the role of an auditor collecting information, making inquiries, and documenting findings around the audit of Home D‚cor and More. They develop professional skepticism skills as they analyze data obtained from an interview with Co...

Many consider taxation of construction contractors to be the most complex area of the Internal Revenue Code. Probably no other industry has so many elections and considerations that need to be considered and made in order to reduce or defer amounts o...

Liam, a public relations executive, needs expert advice regarding equity compensation options he has received. Liam researched key topics but needs the participant's help to validate his findings. Then, participants will review various equity compens...

Federal estate and gift taxes currently affect few clients, but there are many other issues involved in settling an estate or administering a trust. Clients who are beneficiaries of a trust or estate often turn to their financial advisors to understa...

Stepping into the shoes of an outside technical consultant, each participant must perform an ASC 606 assessment for Quality Tiles, Inc. (QTI), a company recently acquired by Home D‚cor and More, Inc. (HDM). HDM management needs to ensure the compan...

Since its inception nearly 30 years ago, many have continued to struggle with applying the current model for accounting for income taxes, ASC 740. But this does not have to be you. This course will provide you with the basic knowledge necessary to un...

Owners of S corporations and partnerships are subject to numerous limitations on pass-through losses, each with unique rules, applications, and complexities. With the increase in popularity of pass-through business entities, it is essential for CPAs ...

While the effective date of Topic 606 has passed for most entities, there will always be a need for a comprehensive review of the accounting related to revenue recognition. Also, if you are taking advantage of the FASB deferral of Topic 606's effecti...

Planning may be one of the most important assignments of the finance professional; however, it is often accomplished in a way that can harm the organization. In many cases, huge sums are spent only to have a planning document developed that does not ...

This course explores the practical issues in the many instances in which a step-up in basis can create tax advantages for partners and members. This course includes case studies to illustrate the critical points.

When real property is sold for a gain, we always try to find ways to defer recognizing income so it won't be necessary to send a check to Uncle Sam. There are two provisions within the Internal Revenue Code that allow the taxpayer to defer recognitio...

This course introduces you to the Excel 2016 software and then guides you through basic Excel features using step-by-step hands-on activities.

For many businesses, preparing financial statements using a special purpose framework may provide an alternative to the complexity of U.S. GAAP. This course will provide you with an overview and hands-on application on preparing financial statements ...

This course guides you through creating formulas using Financial, Date & Time, Math & Trig, Statistical, Lookup & Reference, Database, Text and Logical functions.

This course provides an overview of the accounting for internal-use software. The accounting and reporting requirements related to internal-use software can be found within ASC Topic 350-40. The primary information addressed within this ASC Topic rel...

The use of trusts will continue to undergo changes in the current year. Clients need to be informed why planning is essential in these changing times. The purpose of this course is to explore the many beneficial issues of trusts, an essential element...

Due to IRS issue focused examinations, Accounting and Finance Professionals need to understand what types of returns are selected for examination and ways to help clients survive an IRS audit with little or no change. As a result of issue focused exa...

Designed for accounting and attestation practitioners at all levels in both public accounting and business and industry, this course provides a comprehensive review of recent standard-setting activities of the FASB and AICPA. In addition to providing...

In today's rapidly changing world, finance professionals are required to wear many hats and are often the keys to the success of the organization. On one hand, they need to be abreast of the latest proven financial skills for making the best decision...

Probably one of the greatest conflicts in an organization is determining which is more important: compliance or customer service. This program digs deeply into the issue and prepares the finance professional to achieve high levels of compliance and c...

This course will take new and administrative staff from the most basic concepts to an understanding of individual tax return preparation. Continuously updated for the latest legislation, including the Inflation Reduction Act, American Rescue Plan Ac...

The purpose of this course is to provide a practical and in-depth analysis of the significant tax planning advantages and strategies related to owning a principal residence for use as a home office and/or vacation home for upper-income taxpayers.

Social Security seems poised for changes in benefits and eligibility age. The leading edge of the baby boomer generation has already reached retirement age. Financial and tax planners can expect increased demand for strategies that dovetail Social Se...

The leading edge of the baby boomer generation has already reached retirement age. Financial and tax planners can expect increased demand for strategies that dovetail Social Security with other retirement and estate planning objectives. This course p...

Liquidations may be used as an alternative to the sale of a business or as an adjunct to the sale of business assets. The objective of this course is to fully explore the technical tax and business issues in liquidating C corporations, S corporations...

Every organization in the world will fall victim to fraud. This course will cover the means and methods available to reduce the prevalence of fraud. We will also discuss the controls that victim organizations employ in order to seek improvements for our own organizations.

This course goes beyond the basics and addresses important practical issues that an experienced practitioner must know about S corporations.

Most Accounting and Financial Professionals have been preparing individual income tax returns for years, and while many of the returns are easy, there are always a number of issues that come up in busy season of which experienced practitioners wish t...

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 introduc...

This course provides an overview of the accounting for software, including both internal-use software as well as software that will be sold to third parties. The accounting, reporting, and disclosure requirements related to software depends on the n...

With tax rates for individuals, estates and trusts changing, tax planning takes on more importance. New ideas for financial planning and retirement must be considered. The purpose of this course is to explore practical tax-planning ideas that practit...

Excel provides a variety of tools you can use to create, format and enhance charts: contextual Ribbon tab buttons, menus and galleries, shortcut menus, keyboard shortcuts, task panes, and more. This course allows you to explore using these tools to create and format common chart types.

Designed for accounting and attestation practitioners at all levels in both public accounting and business and industry, this course provides a detailed review of SAS No. 145 and brings you up to date on FASB and AICPA standards issued over the past ...

Participants have nine hours before tonight's birthday party, and as they begin the workday, they must review and prioritize their task list to maximize productivity. How much can they get done? As they set off on their day by clicking through each t...

2020 taught us that major risks can come at us from any direction and with barely a warning. All organizations operate in a risk environment; however, generally only the large for-profit organizations pay a lot of attention to risk management. Or, ot...

With the leasing standard and other standards looming, now is the time to know more than just what the standards say; we need to know what they mean and how they will affect governmental entities. This course is designed to do just that! The course m...

Specifically tailored for practitioners who do not perform audits but provide other attest and non-attest services to small and medium-sized businesses, this course is a comprehensive update covering recently issued accounting, compilation, and revie...

Participants must use their expertise to assist a new client who just received Letter 6173 from the IRS. The client didn't share any crypto-related transactions or events with the tax accountant who filed the original return. It's up to the participa...

During this interactive game, participants take the role of an auditor performing a physical inventory observation at a client's warehouse. Participants will have the opportunity to use their powers of observation and exercise professional skepticism...

When real property is sold for a gain, we always try to find ways to defer recognizing income so that it won't be necessary to send a check to Uncle Sam. There is a provision within the Internal Revenue Code that allows the taxpayer to defer recognit...

In this continually revised course, tax advisors will be fully updated on the most recent enacted legislation and IRS guidance, as well as major trends on the horizon with a view toward planning considerations. This update course is designed for all ...

Guarantees are often included within certain purchase agreements, sales agreements, commercial agreements, and many other types of agreements. This course provides an overview of the accounting, reporting, and disclosure requirements related to guar...

In today's rapidly changing world, finance professionals are required to wear many hats and are often the keys to the organization's success. On one hand, they need to be abreast of the latest proven financial skills for making the best decisions, an...

This course provides new staff accountants, data processing employees, para-professionals, and bookkeepers a study into some of the more complicated issues they may face in tax return preparation. Updated for impacts of recent legislation, including ...

Specifically tailored for practitioners who not only perform audits but provide other attest and non-attest services to small and medium-sized businesses, this course is a comprehensive update covering recently issued accounting, auditing, and SSARS ...

A clear and concise set of proper financial statement disclosures can make or break an entity's financial statements. Such disclosures are no longer simply additional information provided by a business; they can be complex in nature and difficult to ...

This course provides an overview of the accounting requirements with respect to accounting principle changes. The scope of accounting changes includes a discussion of changes in accounting principles, changes in accounting estimates, as well as chan...

Don't just wing it when you can soar! To catch the eye of resource providers and fulfill the needs of leadership, it is essential that not-for-profits prepare financial statements which excel. This course will empower you with the knowledge of not-fo...

The focus of this course is reducing the overall risk of fraud. To that end, instruction will cover the factors that play a role in turning honest employees into fraudsters. Discussion will touch on integrity and ethics, as well as how the reactions ...

With the far-reaching changes brought about by recent tax reform, careful planning takes on new importance. This course presents the most important income tax planning ideas wealthy clients and closely held business owners need to consider this year ...

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...

The purpose of this course is to provide an in-depth discussion of selected advanced-level issues affecting LLCs and LLPs.

This course provides an overview of goodwill impairment testing. The accounting and reporting requirements related to goodwill are prescribed by the Financial Accounting Standards Board (FASB) in ASC Topic 350-20. This course focuses on topics such a...

Surgent has partnered with UiPath(TM), the world's leading robotic process automation (RPA) software company, to provide this CPE course that gives learners practical application in RPA. Participants in this course receive an engaging introduction to...

This past year has shown us the need for numerous projects and the need to manage those projects in a unique way. Project management is a way of thinking highly recognized and practiced by large organizations, but often neglected by the smallest comp...

When real property is sold for a gain, we always try to find ways to defer recognizing income so that it won't be necessary to send a check to Uncle Sam. There is a provision within the Internal Revenue Code that allows the taxpayer to defer recognit...

Both businesses and individual clients face major changes as a result of new legislation, and tax professionals face the considerable challenge of delivering effective planning advice and services to address this myriad of recent developments. This c...

The past few years have shown us the need for numerous projects and the need to manage those projects in a unique way. Project management is an important part of every organization; however, often companies do not differentiate between project manage...

As experienced staff members master the preparation intricacies of an 1120-S tax return, they are expected to understand and apply the underlying concepts, principles and laws governing S corporation status. This course is designed to illustrate in b...

With a greater-than-ever 179 deduction boosted by additional first-year depreciation and pandemic-related business-friendly provisions, these are unprecedented times for businesses to make major asset investments.
From the most up-to-date...

This course provides an overview of the similarities and key differences between the revenue recognition standards issued by the FASB (ASC Topic 606) and the IASB (IFRS 15). While these standards are materially similar as the regulators worked jointl...

This course is a two-lesson advanced level course that guides you through creating, formatting, and modifying PivotTables and PivotCharts in Excel using step-by-step hands-on activities.In Lesson 1, you learn how to create a blank PivotTable; then us...

Designed for accounting and auditing practitioners at all levels in both public accounting and business and industry, this course provides an overview of recent accounting matters including private company standard setting activities; a review of ASU...

With different tax rates for individuals and trusts, tax planning takes on more importance. New legislation increases the importance of generating new ideas for financial planning and saving for retirement. The purpose of this course is to explore pr...

This course provides an overview of the disclosure requirements for SEC Form 8-K, the broad form used to notify investors in U.S. publicly traded companies of certain events that may be important . This course provides an overview of the key disclo...

This course is a 'deep dive' into many aspects involving the taxation of real estate for the mid-level practitioner moving into this complex area. You will deepen your understanding of the complex considerations and strategies that individuals must n...

This course provides an overview of the similarities and key differences between the revenue recognition and business combination standards issued by the FASB and IASB. While these standards are similar in many material respects, there are notable di...

This course guides you through creating and opening PowerPoint presentations; inserting, reorganizing, and deleting slides; applying a design theme and switching between different PowerPoint views. You learn how to insert various types of content on ...

This course is a one-lesson intermediate level course that guides you through using the Quick Analysis feature to quickly insert row and column totals and creating formulas using Financial, Date & Time, Math & Trig, Statistical, Lookup & Reference, D...

This course provides an overview of several of the key accounting and reporting topics within U.S. GAAP. This includes a discussion of accounting for business combinations, revenue recognition principles, and leasing transactions. This course also ...

With the AICPA's heightened focus on enhancing audit quality, increased oversight of the peer review process and the auditor's overall responsibility to provide high quality services, the focus on compliance with professional standards has never been...

Clients think that estate planning only applies to the very rich. In truth, there are many issues of critical concern for which the middle-income client needs to plan. This course is a must-attend for all Accounting and Financial Professionals who wo...

With the largest overhaul of the federal income tax code in 30 years and the repeal of the physical presence nexus standards for sales tax in the Wayfair case, the states are working fast and furious to overhaul their tax laws. As some states scrambl...

Your client, Aida, wants to share an amazing new product and service with the world, but she needs funding. The product, a sensory jacket, syncs with virtual reality (VR) apps so people can use more of their senses in VR experiences. Ask relevant que...

Employment taxes are often overlooked as an area where more planning may be effective. Payroll taxes have become an increasing burden for the average business and IRS penalties for noncompliance have risen dramatically in recent years. As a result, t...

It's been said that you cannot fit a square peg into a round hole. The same principle holds true for audits of not-for-profit entities. You cannot simply apply a standard commercial audit approach to the audit of a not-for-profit entity and expect a ...

The focus of this course is reducing the overall risk of fraud. To that end, instruction will cover the factors that play a role in turning honest employees into fraudsters. Discussion will touch on integrity and ethics, as well as how the reactions ...

This course gives CPAs the knowledge to help their clients plan for retirement by evaluating how much retirement income they will require and planning for how to reach their retirement goals.

A client is starting a new business and needs advice on whether to choose an S or C corporation. She is seeking support to determine the most advantageous entity from a tax-efficiency perspective. Participants will first ask relevant questions about...

Today's workforce looks a lot different than it used to. With more people working from home and across state lines, employers must examine withholding and unemployment laws in a new light. In this course, we will examine tried and true rules in this ...

This highly informative course comprehensively covers all the latest tax law developments. The focus is on individual taxation and discussion of the planning opportunities practitioners need to understand to help clients respond effectively. You will...

The most difficult concepts to master when dealing with flow-through business entities are the basis and distribution concepts. Major error and malpractice issues occur if the CPA does not fully understand the impact of these rules. This course is de...

This course discusses the legal issues in probating and contesting a will, plus the practical issues involved when settling an estate - marshaling of assets, payment of creditors, and distribution and accounting to beneficiaries. Inventory of estate assets is also discussed.

Accounting and financial reporting for construction contractors may be the most difficult area to be in compliance with the various standards. Construction engagements are, in many instances, more "dangerous" than most lines of business due to the ma...

Be the go-to person on financial statement compilation and preparation engagements. Specifically designed for those performing preparation and compilation engagements, this course will provide you with a hands-on application for performing preparatio...

This year is indeed another year of significant change in the world of governmental accounting and auditing. Time is valuable, and it's hard to stay current in today's rapidly changing environment. Let us save you time and effort in staying current t...

The objective of this course is to train new staff accountants, data processing employees, paraprofessionals, and bookkeepers to prepare a moderately complex federal individual income tax return (Form 1040). Over the years, thousands of new staff hav...

George Washington once wrote, "We ought not to look back, unless it is to derive useful lessons from past errors, and for the purpose of profiting by dear bought experience." The cost of fraud, dearly paid by governments and nonprofits, is too severe...

Accounting and financial reporting for construction contractors may be the most difficult area to be in compliance with the various standards. Also, construction engagements are, in many instances, more "dangerous" than most lines of business due to ...

Employment taxes are often overlooked as an area where more planning may be effective. Payroll taxes have become an increasing burden for the average business, and IRS penalties for noncompliance have risen dramatically in recent years. They have als...

The most difficult concepts to master when dealing with flow-through business entities are the basis and distribution concepts. Major error and malpractice issues occur if the CPA does not fully understand the impact of these rules. This course is de...

This year, not-for-profit entities are preparing to apply critical new standards related to contributions of nonfinancial assets, leases, and more. Now is the time to know more than just what the standards say - we need to know what they mean and how...

Section 199A has been with us since the Tax Cuts and Jobs Act of 2017 was passed. Your clients look to you for explanations and best practices to maximize the 20 percent deduction. Pass-through entities and real estate investors stand to benefit from...

Designed for practitioners and their staff, whether in public accounting or business and industry, this course will provide you with an update of recently issued FASB Accounting Standards Updates (ASUs), and a review of the guidance related to ASC 84...

Never have the benefits, and related risks, of utilizing new technology been greater for those in the accounting profession. From Artificial Intelligence (AI), Robotic Process Automation (RPA), and Audit Data Analytics (ADA) to cloud-based software s...

Specifically designed for preparation, compilation, and review practitioners, this course will provide you with a comprehensive review and hands-on application for performing financial statement preparation, compilation, and review engagements. You w...

Although the IRS continues to lose its audit workforce due to budget cuts, it continues to examine specific individuals and small business taxpayers. Now, more than ever, Accounting and Financial Professionals need clients to understand the need for ...

The objective of this course is to train new, rusty, or returning-to-practice staff to prepare complicated federal subchapter S corporation tax returns. The course utilizes a chapter-by-chapter, hands-on approach. As more details are discussed in eac...

This is indeed another year of significant change in the world of government and nonprofit accounting and auditing. Time is valuable, and it's hard to stay current in today's rapidly changing environment. Let us save you time and effort with this inf...

Partnerships and LLCs involve unique problems that require careful attention. This course covers selected critical tax issues that practitioners need to know when working with partnerships and limited liability companies, with a focus on planning opportunities and pitfalls.

While the effective date of Topic 606 has passed for companies, there will always be a need for a comprehensive review of the accounting related to revenue recognition, including recently issued changes to this guidance. Whether you are looking to ...

Ethics are the hallmark of our profession, and we must be uncompromising in our commitment to acting ethically. However, many ethical dilemmas arise unexpectedly as we perform our daily tasks, and challenge us, as there often appears to be several wa...

Fraud is prevalent - especially since COVID-19 relief packages passed by legislatures around the world opened the till. The overwhelming majority of fraud cases are never publicized. In this course we will build on our knowledge of why people commit ...

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...

This course gives CPAs the knowledge to help their clients plan for retirement by evaluating how much retirement income they will require and planning for how to reach their retirement goals.

With the largest overhaul of the federal income tax code in 30 years and the repeal of the physical presence nexus standards for sales tax in the Wayfair case, the states are working fast and furious to overhaul their tax laws. As some states scrambl...

This course will take new and administrative staff from the most basic concepts to a full understanding of individual tax return preparation - just in time for the crunch of busy season! Updated for impacts of recent legislation, including the SECUR...

Your client, Multi-Mega Markets Corporation (MMM), a global conglomerate with businesses in entertainment, fashion, retail, software, technology and other industries, is looking for advice on the state of the metaverse. They are considering starting ...

Companies that fall victim to fraud schemes need to reassess internal controls in order to prevent future fraudulent activity. In this course, we will review the 18 most prevalent internal controls present as well as designed and operating effectivel...

In this hands-on game, participants are helping to prepare an internal control testing plan for Home D‚cor & More (HDM). They must assess controls related to HDM's inventory cycle to determine which financial statement assertions each control satis...

This course provides an overview of the rules and regulations with respect to the management's discussion and analysis (MD&A) section of an entity's consolidated financial statements filed with the U.S. Securities and Exchange Commission (SEC). MD&A...

With the effective date of Topic 842 now here, now is the time to get your hands around the details of the FASB's new leases standard. Designed for accounting and auditing practitioners at all levels in both public accounting and business and industr...

In this scavenger hunt game, you're a tax associate at Surging CPAs, LLC. It's the busy time of year, and you arrive at work to find an urgent assignment in your inbox from your senior manager, Caroline. Another colleague suddenly quit, and Caroline ...

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...

This course provides an overview of two of the most popular SEC topics which result in comment letters from the SEC. This includes a discussion of management's discussion and analysis (MD&A) as well as Non-GAAP Financial Measures. These two areas c...

Microsoftr Excelr 365/Excelr 2019: Working with Data Ranges and Tables is a two-lesson, intermediate level course that guides you through organizing, entering, and validating worksheet data and then effectively sorting, filtering, subtotaling, and ou...

This course provides an overview of the accounting requirements with respect to accounting changes and error corrections and the reporting implications within an entity's financial statements. The scope of accounting changes includes a discussion of...

This course provides a detailed discussion on the key topics related to financial reporting, though in a summarized format. The course will focus on recent ASUs issued by the FASB with a concentration on issues of greatest significance to most accoun...

This course is a two-lesson advanced level course that guides you through creating, formatting, and modifying PivotTables and PivotCharts in Excel using step-by-step hands-on activities.

The course provides a comprehensive, hands-on, pencil pushing understanding of the preparation of both S corporation and partnership/LLC tax returns, along with the underlying laws, regulations, etc. The course uses the basic concepts underlying the ...

With so much of significance going on currently in the world of A&A today, you need to be able to make sense of the key drivers of our profession. In this course, we will review the key aspects of the events that are impacting practitioners and finan...

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...

Professional standards are changing with the times and the desire of the AICPA to move the profession into a new era where use of technology will play a key role in an audit and professional skepticism, independence, and quality are emphasized. We ar...

Most review techniques developed by professionals are self-taught and fine-tuned via experience. Yet how does one start? The purpose of this course is to give both new and seasoned reviewers additional and advanced procedures via a multitude of check...

The purpose of this course is to provide an in-depth discussion of selected advanced-level issues affecting LLCs and LLPs.

This is another year of significant change in the world of nonprofit accounting and auditing. Time is valuable, and it's hard to stay current in today's rapidly changing environment. Let us save you time and effort with this informative update course...

Did 2020 show us that planning doesn't work? It might seem that way. But, obviously some organizations survived far better than others due to their ability to handle unexpected change. Forecasting and budgeting are two words that often draw an advers...

Microsoftr Excelr 365 and Excelr 2019: Getting Started with Excel is a three-lesson basic level course that introduces you to the Excel software and then guides you through basic Excel features using step-by-step hands-on activities.Although this is ...

The control and compliance requirements for single audits differ from the requirements for GAAS audits. As a result, sometimes it's difficult to tell where the auditor's responsibilities start and stop in a single audit. This course is designed to he...

This course provides an overview of the key presentation requirements with respect to an entity's financial statements. This includes a discussion of key principles related to an entity's overall presentation as well as specific topics with respect ...

Two firms need expert help with Section 754, and game participants are just the right people to assist. First, partners at LMN, LLP are considering electing Section 754. They need to understand key aspects of the process and want to ensure the best o...

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 perf...

Did 2020 show us that planning doesn't work? It might seem that way. But, obviously some organizations survived far better than others due to their ability to handle unexpected change. Many organizations spend huge amounts of money and effort at ...

With the largest overhaul of the federal income tax code in 30 years and the repeal of the physical presence nexus standards for sales tax in the Wayfair case the states are working fast and furious to overhaul their tax laws. As some states scramble...

CPAs today face greater challenges than ever to maintain the high ethical standards of their profession. This course provides a framework within which to consider the ethical challenges facing CPAs and focuses on ethical requirements that CPAs must a...

Each year brings its own set of tax planning challenges, and this year is no exception. This course aims to arm tax planners with planning strategies and ideas that all clients, but in particular, wealthy clients, middle-income clients, and closely h...

Knowing just a little about the Yellow Book can hurt you! It is important to have a thorough understanding of the standards. This course covers the Yellow Book financial auditing requirements and prepares you to excel in applying the standards. You w...

All organizations are looking for ways to gain an advantage over the competition. This practical and interactive session will present a toolkit of ideas to help CFOs, controllers and finance professionals better position their organizations for the f...

The manager for Home D‚cor and More (HDM) requests that participants conduct a search for unrecorded liabilities. The company experienced recent turnover in the accounts payable department so there is extra concern that all liabilities have been ca...

This course is a one-lesson intermediate level course that guides you through creating formulas using Financial, Date & Time, Math & Trig, Statistical, Lookup & Reference, Database, Text, and Logical functions.

This course provides an overview of the disclosure requirements regarding risks and uncertainties. The disclosure requirements related to risks and uncertainties are prescribed by the Financial Accounting Standards Board (FASB) in ASC Topic 275. Fo...

You just received an email from Roni, a prospective new client. He owns several properties under the business name Roni's Real Rentals LLC and wants help minimizing rental income and maximizing deductions that offset the rental income. You will inter...

During this interactive simulation, you will interview a sophisticated client who is knowledgeable about the latest changes in tax laws. This client always comes prepared with ideas of what deductions he may take, and it is your job to determine whet...

Most review techniques developed by professionals are self-taught and fine-tuned via experience. Yet how does one start? The purpose of this course is to give both new and seasoned reviewers additional and advanced procedures via a multitude of check...

If you are a practitioner who wants the latest information on tax changes affecting your business clients or employers, then you should take this enlightening course. You will learn invaluable knowledge, strategies, techniques, innovative tax-plannin...

This course provides an overview of non-GAAP financial measures with a particular emphasis on comments from the SEC, the FASB, as well as comment letter analysis from several of the Big Four accounting firms. Non-GAAP financial measures continue to ...

This course provides a basic overview of goodwill impairment testing. The accounting and reporting requirements related to goodwill are prescribed by the Financial Accounting Standards Board (FASB) in ASC Topic 350-20. This course focuses on the su...

In order to prepare accurate and effective not-for-profit financial statements, professionals must have a strong working knowledge of the reporting requirements. Now is the time to obtain that knowledge! This course explains the requirements, illustr...

Implementing ASU No. 2016-02, Leases (Topic 842) is sure to have a major impact on your balance sheet and potentially on your business as well. This course is a one-stop shop for what you need to know about the now-effective changes to the lease acco...

This course is a `deep dive' into all things real estate tax-related for the mid-level practitioner moving into this complex area. You will deepen your understanding of the complex considerations and strategies that individuals must navigate in acqui...

Designed for accounting, audit, and attestation practitioners at all levels in both public accounting and business and industry, this course provides an overview of the recent pronouncements and guidance issued by the AICPA related to audit and attes...

Specifically designed for preparation, compilation, and review practitioners, this course will provide you with a comprehensive review and hands-on application for performing financial statement preparation, compilation, and review engagements. Y...

This course is a three-lesson basic level course that guides you through opening, creating, formatting, previewing, printing, and saving text documents.

Participants play the role of a consultant brought into an accounting firm that needs help building new business and restoring their sales pipeline. Players apply core business development principles as they move from analyzing networking groups to m...

Most of our clients are pass-through entities for which many of the general business strategies are subject to additional limitations. To provide the tax planning strategies for closely held business clients that will bring more revenue, this course ...

2020 taught us that major risks can come at us from any direction and with barely a warning. All organizations operate in a risk environment, but all too often, they either don't realize it or they don't develop a strategy to deal with the risks. In ...

This highly informative course will bring you up-to-speed on the latest in individual tax law developments and the corresponding or responsive planning opportunities available to your clients. You will come away from the course ready to educate your ...

Tax advisors will be updated on the most recently enacted legislation and IRS guidance as well as updates of recent standard-setting activities at the FASB and AICPA. To start, the course will review the significant tax, financial accounting, auditin...

With the AICPA's heightened focus on enhancing audit quality, increased oversight of the peer review process and the auditor's overall responsibility to provide high quality services, the focus on compliance with professional standards has never been...

This course goes beyond the basics and addresses important practical issues that an experienced practitioner must know. Even if you have attended other S corporation courses, you will learn something new in this course.

Getting ready for busy season involves not only knowing what's new for the current year, but also understanding how the changing limits, phaseouts and other rules apply to current-year returns. With major legislation enacted over the past few years, ...