CPE Catalog+Events
Our comprehensive, easy-to-search list of all LCPA-sponsored courses helps you find exactly what you're looking for, or even a course on a new topic to expand your competencies. TIP: When doing multiple searches for different events, be sure to clear filters between searches.
Monthly Federal Tax Updates - June 2024
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Online/Webcast
2.00 Credits
Seismic changes in tax legislation is currently taking place, and the well-informed tax practitioner will want to attend this two hour monthly program in order to stay abreast of these developments! Approximately one-half of the program is devoted to individual tax issues, and the remaining time is spend on business entity taxation, IRS procedure, tax legislation and other issues. Due to the changing nature of the topic, learning objectives, course descriptions and program content will vary and will be provided in more specificity closer to presentation time. This course provides a concise look at the hottest topics affecting every tax practitioner. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.Speaker - Allison M. McLeod, LL.M., CPA
Controls to Secure the Growing Digital Footprint
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Online/Webcast
4.00 Credits
The amount of electronic content that business organizations contend with is growing at incredible rates. Terms like "Big Data" and "Information Overload", are being used by overwhelmed information workers on a daily basis. Additionally, because of the move to a much larger telecommuter footprint, electronic data is now even more prevalently utilized. This session discusses the places that businesses keep digital information and addresses the importance of securing corporate electronic data. The material effectively shows ways to achieve high security standards for content stored in fixed locations, on mobile devices and in the cloud. Participants in this session will gain an understanding of the concepts needed to improve the way they, and their companies secure digital information. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.Speaker - Karl Egnatoff, CPA.CITP
Audit 305: Strengthening Substantive Analytic Procedures
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Online/Webcast
2.00 Credits
Substantive Analytic Procedures - Strengthening Evidence to Satisfy Audit Objectives will provide the tips and best practice techniques for strengthening substantive analytic procedures in order to reduce over-reliance on tests of details. One of the ways to perform a more effective and efficient audit is to maximize the use of substantive analytic procedures in the detailed audit plan. Note: This course is recommended as a part of a 16-hour audit skills curriculum for in-charge or supervisor auditors, while it is also appropriate for anyone who has responsibilities for analytical procedures. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.Speaker - Jennifer F. Louis, CPA
Surgent's Annual Accounting and Auditing Update
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Online/Webcast
8.00 Credits
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 a detailed review of SAS No. 145, this course will bring you up to date on FASB and AICPA standards issued over the past few years. The course also provides many hands-on examples and illustrations to help you apply the guidance in practice. In addition to a financial accounting update, the course will discuss what you will need to do differently as you adopt new audit standards 142-149 over the next few years, including a detailed review of the new audit requirements under SAS 142. The course will also cover the key changes related to SSARS No. 25. Finally, the course reviews the AICPA's quality management project. In summary, the course is your go-to source for all things A&A and will prepare you for your upcoming engagements throughout the rest of the year.
Exchange Transactions vs. Contribution for NPOs
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Online/Webcast
2.00 Credits
Recently issued accounting standard updates provide important clarifications for determining whether a not-for-profit (NFP) organization's transactions are an exchange transaction or a contribution. This course will provide those responsible for preparing financial statements for NFPs examples of the proper accounting for exchange transactions covered by ASU No. 2014-09 versus contributions covered by ASU No. 2018-08. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.Speaker - Daniel W. Bradley, CPA
K2's 2024 Small Business Accounting Shootout
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Online/Webcast
4.00 Credits
Small business accounting solutions have never been better, with many fantastic options. In this session, you will learn about the relative strengths of these platforms so you can make the right choice when selecting and implementing a solution. Speaker - Thomas Stephens
What's New in Excel
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Online/Webcast
2.00 Credits
Everyone knows that Excel is the most widely used spreadsheet application in the world today. However, because it is ever-changing, many users are unable to keep up with the latest features and capabilities of this ubiquitous application. In this session, we look at some of the most helpful new features and tools that have been added to both the Desktop version of Excel and the Web version. Content like this is valuable to anyone that regularly works with Excel - We hope you will attend! This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.Speaker - Karl Egnatoff, CPA.CITP
Cultural Transformation
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Online/Webcast
1.00 Credits
This course provides a complete framework for transforming the culture in your organization. Key topics covered include: - What is organizational culture - A self assessment - Why culture matters - How to change your culture This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.Speaker - Jim Bitterle
Surgent's Annual Update for Defined Contribution Plans
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Online/Webcast
2.00 Credits
This course will provide a general understanding of the new reporting and disclosure requirements for employee benefit plans under the now effective SAS 136, the AICPA's new employee benefit plan auditing standard. Participants will be provided with an insight into the common errors and mistakes made by auditors and plan administrators, as well as the new requirements of both groups under the new SAS. The course will discuss the results from the Department of Labor's ("DOL") Criminal Enforcement initiative and audit quality study, and focus on the causes of the recent increase in the number of deficient engagements identified by the peer review process. This course will provide auditors and plan administrators with up-to-date information regarding defined contribution plans auditing, reporting and disclosure requirements, including those related to the new ERISA Section 103(A)(3)(c) audits under SAS 136.
Surgent's Marijuana: A Generalized Business Viewpoint
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Online/Webcast
2.00 Credits
Each year, more states legalize cannabis (i.e., marijuana) for medical or recreational purposes. As legalization grows, so too does the cannabis industry. While some financial professionals have stayed away from this growing sector of the economy, others have embraced the opportunities the cannabis industry has to offer. The legalization of cannabis brings with it a complex regulatory landscape, which includes strict compliance with federal and state regulations. However, the complexity of this emerging market provides opportunities for accountants and other financial professionals. Behind the cannabis dispensaries are scores of related business sectors including food production, retail, farming, and chemical production, as well as facilities, design, and construction. Simply stated, the commercialization of marijuana offers financial professionals an opportunity to participate in an industry expected to reach $73 billion worldwide within six years.
Surgent's Section 754 Step-Up in Basis: Understanding the Tax Issues for Partnerships and LLCs
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Online/Webcast
2.00 Credits
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.
Surgent's Understanding S Corporation Taxation: Late S Corporation Elections, Disproportionate Distributio
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Online/Webcast
2.00 Credits
S corporation taxation has a lot of pieces. There are helpful elections you can make that can potentially save your client money, but there are also rigid rules to adhere to. For example, if there is more than one class of stock, it can terminate the S corporation election. Learning how to successfully navigate these rules can make all the difference. In this course, we will discuss some of the more common specialty areas experienced by practitioners - late filing relief for S corporation elections, disproportionate distributions, and selling S corporation shares. While these items may not come up on every single Form 1120-S, you will be able to add more value to clients when they do.
Surgent's What CPAs Should Know About Trust Instruments
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Online/Webcast
2.00 Credits
This is a survey course on the intergenerational transfer of property -- focusing on what the CPA should know about trust instruments. It will cover a broad number of topics ranging from the fundamental legal principals necessary for the trust and estate practitioner to understand, to the ability of language in the trust instrument to accomplish a certain tax result.
Advanced Excel: Hidden Secrets and Gems
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Online/Webcast
2.00 Credits
This course dives into the powerful, but potentially under-utilized, capabilities of Microsoft Excel. Designed for sophisticated users willing to approach spreadsheets from a unique perspective, this program encourages users to challenge the status quo by considering opportunities to take acceptable spreadsheets to a new level. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.Speaker - Chris Harper, CPA
Starting a Fraud Investigation
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Online/Webcast
2.00 Credits
In this session we focus on the early stages of a fraud investigation, including: who should be on the team, how to create an investigation plan, and the evidence that should be acquired and evaluated. Investigative techniques involving a variety of different sources will be covered, including financial document analysis, background checks, data analysis, and interviewing. This is the most practical fraud investigation course you will ever take. Rather than learning only the theory of fraud, you will learn how a forensic accountant actually investigates fraud from the beginning to the end. We focus on forensic accounting techniques used in the field to prove what happened, who was involved, how much money was stolen, and where the money went. Starting a Fraud Investigation is Part 2 of a series of four courses on fraud investigations. Each course is a stand-alone class that may be taken individually. For comprehensive instruction on completing a fraud investigation from start to finish, take all four. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.Speaker - Tracy L. Coenen, CPA, CFF
Audit 306: Reviewing Workpapers - A Role in Quality Control
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Online/Webcast
2.00 Credits
Reviewing Workpapers - Embracing Responsibilities for Quality Control will provide the tips and tools for satisfying important workpaper reviewer responsibilities. Audit documentation provides the principal support for an auditor's report. Therefore, it is critical for workpaper reviewers to perform quality control procedures to ensure that technical, professional, and regulatory standards are met. In addition, the workpaper review process should be used as a tool for professional development and promoting efficient audits. Note: This course is recommended as a part of a 16-hour audit skills curriculum for in-charge or supervisor auditors, while it is also appropriate for anyone who has workpaper review responsibilities. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.Speaker - Jennifer F. Louis, CPA
How Machines Are Coming Alive and Ruling the World
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Online/Webcast
2.00 Credits
The course provides a concise overview of the Internet of Things (IoT), a global ecosystem of advanced technologies that connect objects to the Internet, each other and people. Discover how new IoT apps and devices are being used to increase operational efficiency, develop post-transaction relationships, and create new revenue streams in enterprises worldwide. You'll walk away with a fundamental understanding of IoT applications and their potential to help accountants boost their relevance, value, and revenue. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.Speaker - Garrett Wasny, MA, CMC, CITP/FIBP
Trust Fund Recovery Penalty And Request For Refund
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Online/Webcast
1.00 Credits
You are likely familiar with the Trust Fund Recovery Penalty or TFRP, BUT - aside from appealing the proposed assessment, did you know that you can make a request to remove the TFRP by making an administrative request on Form 843 (Claim for Refund and Request for Abatement)? This program will provide an overview of the Trust Fund Recovery Penalty with an emphasis on evidence gathering and using Form 843 to prevail on the IRS as to why they should accept your request for refund, effectively undoing the TFRP. This will include what to request in a FOIA, what criteria need to be met for refund, analyzing the IRS' TFRP file, and reconciling requirements in the IRM. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.Speaker - Billy L. Fauller, III, EA, CTRS, NTPI
Criminal Tax: How CPAs Bring Value to Defense Attorneys
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Online/Webcast
2.00 Credits
CPAs can be requested to assist attorneys in litigation support in criminal proceedings. For criminal tax cases, the IRS has recommended prosecution. However, the rules and stakes are different than a simple civil audit. This presentation will focus on how to assist defense attorneys in calculating tax loss, asking the right questions, and probe possible weaknesses in criminal tax investigations. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.Speaker - Robert Nordlander, CPA, CFE
Surgent's Progressive Discipline and Termination
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Online/Webcast
2.00 Credits
Employee discipline is always challenging. Training on proper progressive discipline is critical to avoiding potential lawsuits while also trying to bring out the best possible employee performance. This webinar is designed to assist human resources professionals and managers in understanding the best ways to use progressive discipline as both a management and risk reduction tool. The webinar also will address best practices with regard to the employee termination process.