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.
Texas & Louisiana Sales and Use Tax for the Oilfield Services Industry
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Metairie
8.00 Credits
This course explains how the Texas & Louisiana sales and use tax plus well servicing tax rules apply to the oilfield services industry at all stages of the drilling and completion processes. This course starts with determining an area of interest, then proceeds through the drilling and completion of a well. After discussing the rules for producing fields, we conclude with tax rules for workover, and plugging & abandonment. We also review the Comptrollers recent change in taxing policies for oilfield services, including flowback, directional drilling, and others.Printed course materials will be provided. AGENDAMorning Sessions: Jimmy Martens 8:30 am Texas Sales and Use Tax Overview Texas Sales & Use Tax Well Servicing Tax 8:40 am Texas Sales Tax Rules Taxable Materials, Supplies, and Equipment Renting Oilfield Equipment Operator Leases Real v. Tangible Personal Property Taxable Services 9:30 am Texas Well Servicing Tax Testing, Cementing, Shooting, Fracturing, and Acidizing Non-Taxable Services Interplay with Sales Tax 10:00 Break 10:10 am Taxing Oilfield Services Determining an Area of Interest Acquiring Oilfield Leases Moving Equipment & Rigging Up Drilling the Well Operating and Completing the Producing Oilfield Workover Plugging & Abandoning the Well 11:40 am Oilfield Tax Exemptions Surface v. Subsurface Equipment Proppant & Fracking Chemicals Utility Costs Offshore Exemptions 12:00 pm Box Lunch Afternoon Sessions - Gary Dressler 12:30 pm Louisiana Tax Overview Sales & Use Tax Taxable Goods and Services Lease Tax and Leases Local Sales, Use, and Lease Tax 1:00 pm Louisiana Sales Tax Issues Seismic/Geophysical Work Leases – for Re-lease, Offshore, and Inter-Parish First Use Offshore Repairs – Offshore Drilling and Exploration Immovable Property Compression Services/Leases Oilfield Services 2:00 pm Break 2:10 pm Louisiana Sales Tax Issues Cont'd 3:00 pm Handling Louisiana Audits Statute of Limitations Credit for Taxes Paid Managed Audits Pre-Audit Planning Dealing with the Louisiana or Parish Auditor NOTE: This course qualifies for 6.67 CLE credit hours. QUESTIONS? Call the Member Service Team at 504.464.1040 or email us at info@lcpa.org.
2024 Ethics Course for Louisiana CPAs in Business & Industry- A Case Study Approach
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Metairie
3.00 Credits
The course was written and designed by Mike Inzina and Kurt Oestriecher who, together, have over 50 years combined experience and have earned nearly 30 state and national training awards. They have served in multiple roles related to professional ethics for both the AICPA and the LCPA. This course will give you exclusive content that only comes from their unique combined experience.
2024 Ethics Course for Louisiana CPAs in Public Practice - A Case Study Approach
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Covington
3.00 Credits
The course was written and designed by Mike Inzina and Kurt Oestriecher who, together, have over 50 years combined experience and have earned nearly 30 state and national training awards. They have served in multiple roles related to professional ethics for both the AICPA and the LCPA. This course will give you exclusive content that only comes from their unique combined experience.
Surgent's Auditing 401(k) Plans: Critical Issues and Annual Update
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Online/Webcast
4.00 Credits
Due to increasing scrutiny in the employee benefit plan area, it is imperative for auditors of 401(k) plans to remain up to date on the rules and regulations that may impact the audit engagement. With SAS 136, the AICPA's new employee benefit plan auditing standard, now effective, this knowledge is even more critical. In this course, auditors will enhance their knowledge by understanding the changes affecting audit procedures and reporting under SAS 136, identifying best practices, and performing efficient audit engagements.
Surgent's Improving Your Profits: Identifying Cost Cutting Opportunities
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Online/Webcast
2.00 Credits
Part of one's duty as a CPA working in industry is to safeguard the assets of the organization. Cost cutting is one way to preserve assets and maintain a company's competitive position in the industry. However, what keeps us from ridding our organizations of unnecessary costs? In this course, we will look at the factors that prevent our companies from being as streamlined as they could be. By using statistics and survey data, we will attempt to show how to better negotiate and navigate budgeting and contracting decisions. We will also discuss financial statement analysis techniques, benchmarking, and cash flow management in an effort to better cut costs and maintain the long-run viability of an organization.
Surgent's Skills to Enhance Personal and Professional Networks
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Online/Webcast
2.00 Credits
Managing a strong network is one of the most important things you can do to grow professionally. Yet despite its importance, maintaining an effective network is often not taught in undergraduate and graduate schools. The good news is that managing and growing a network is easier than it sounds. In fact, most professionals have some level of basic networking skills simply from helping someone find a job, attending an industry conference, or seeking professional connections through social media. Effective networking involves more than simply collecting contacts. Strong networks should be relevant to your career and consist of people you trust. Personal networks are just as important as professional networks and the two often overlap. In this course, we explore ways to strengthen and grow networks by examining proven strategies that have helped individuals meet their personal and professional goals.
Surgent's What Tax Practitioners Need to Know About Medicare
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Online/Webcast
2.00 Credits
Tax advisors often receive questions concerning all facets of Medicare. How does Medicare work? How do I apply? How much does it cost? Is Medicare optional or required? This program provides a basic introduction to the Medicare program and covers many of the areas of the Medicare program that clients are most interested in. If you, or some of your clients, have questions relating to Medicare, this program is a must for you.
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 Enterprise Risk Management Concepts and Strategy for Small and Medium-Sized Companies
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Online/Webcast
4.00 Credits
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 session, we will explore how risks work in both for-profit and not-for-profit organizations and how they can develop a strategy to identify, evaluate, and mitigate those risks. This program will not teach how to eliminate risks, but how to strategize how to reduce their total effect. We will liberally use case studies of both for-profit and not-for-profit companies to bridge the gap between concept and actual implementation. In each area we will explore what our experiences of the pandemic have taught us about this part of risk management.
Surgent's Successful Communication
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Online/Webcast
4.00 Credits
Technology has created numerous ways for us to communicate with each other - but it's also increased the number of ways in which the message can get garbled. Effective communications skills are crucial to successful management. Learn how to control your message with clear communications strategies. You'll learn to recognize communication barriers, assess styles and behaviors, and learn how to listen more effectively as well.
Surgent's Starting a Small Business: What Every Trusted Advisor and Entrepreneur Needs to Know
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Online/Webcast
2.00 Credits
Starting and owning a small business has often been referred to as the "Third Pillar of Wealth," right behind investments and owning real estate. Essentially, all businesses start off as "small businesses." Small businesses, however, require a large amount of preparation in order to successfully launch and grow. Starting a business requires the owners and managers to address a host of issues, including an understanding of applicable laws, appropriate financing, staffing requirements, marketing, liability protection, and many more. This course provides a broad overview of the critical issues business owners, as well as their professional advisors, must consider when starting and growing a small business. There is extensive research regarding best practices in this area, and this webinar is intended to distill down such information and focus on what is critical to get a small business up and running as seamlessly as possible.
Surgent's Basic Estate Administration for CPAs and FAs
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Online/Webcast
2.00 Credits
Some CPAs & FAs might focus on estate administration; however, many more will come across this through routine work with a client. This course provides an overview of how you can help to administer an estate. It includes a checklist of tasks and an overview of what each entails. This webinar covers minor points such as what information you'll need to collect and when to get an EIN. It also covers substantial discussions of essential topics, such as developing an inventory, estate accounting, allocating income between Form 1040 and form 1041, and filing your client's final Form 1040.
Surgent's Emotional Intelligence
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Online/Webcast
4.00 Credits
Recent research shows that emotional intelligence is twice as important as IQ in the development of business leaders. But what's the difference between emotional intelligence (EI) and manipulation? This course is designed to help you understand how EI is linked to leadership success. You'll learn how to assess your own emotional intelligence and how to identify the negative consequences of unmanaged emotions. You'll learn techniques that will improve your self-awareness, self-control, and self-motivation and you'll create a plan that increases your EI so that you can achieve optimal results in your relationships with others.
Surgent's Fiduciary Income Tax Returns - Form 1041 Workshop with Filled-in Forms
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Online/Webcast
8.00 Credits
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.
Surgent's Industry Accountant Key Performance Metrics
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Online/Webcast
8.00 Credits
This course will explore some of the most essential tools for measuring financial and operational success, as well as improving results. Appendices will be provided to give students hands-on applicable materials that can be utilized after completion of the course.
Surgent's Real Estate Taxation: Critical Considerations
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Online/Webcast
4.00 Credits
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 navigate in acquiring, operating, and selling real estate. You will leave the course able to navigate critical issues associated with the relevant returns and plan strategically for your company or clients. We will discuss in detail the impact that recent tax changes have had on the real estate industry, as well as new credits that are available after the Inflation Reduction Act of 2022.
Surgent's Tax Loss Limitations Imposed on Individuals and Pass-through Entities
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Online/Webcast
3.00 Credits
Tax practitioners advising their business clients must be fully informed regarding the multiple loss limitation provisions that apply to individuals conducting businesses and pass-through entities. This program covers the loss limitation rules that tax practitioners must know in order to advise their individual and pass-through entity clients fully and adequately as to when and if a loss limitation applies. The loss limitations discussed in this program start with an introductory discussion of hobby loss rules and graduate to a more substantive discussion of the remaining loss limitations: basis limits, at-risk rules, passive loss limits, excess business loss limits, net operating losses, and the Section 163(j) interest limitation. Knowing when loss limits apply is essential for any tax practitioner. This program will put you in a position to advise clients fully and intelligently regarding each of the loss limits.
Surgent's Applying the CECL Credit Loss Standard to Non-Banking Situations
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Online/Webcast
4.00 Credits
The effective date for private companies of ASC 326, Credit Losses, is rapidly approaching. Staring in 2023, all entities will be recording credit losses using the current estimate of credit loss (CECL) model, which will accelerate the recognition of such losses for all companies, including non-lending institutions and companies with trade accounts and leases receivable. This new guidance truly impacts all entities. In this course, we'll focus on applying the ASC 326 guidance to non-lending institutions. We'll review the CECL model and discuss how to apply it to trade accounts receivables and lease receivables, as well as the other financial assets which are in the scope of the new guidance. We'll also examine how to transition to the CECL guidance as well as review the new and voluminous disclosures required by ASC 326. 2023 is right around the corner and now is the time to get up to speed on the impact of this new guidance.
Surgent's Choosing the Right Business Entity
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Online/Webcast
2.00 Credits
The business structure a client chooses influences virtually every tax and financial issue associated with the business, including the business's day-to-day operations, its tax liability, how much of the owners' personal assets are at risk, and much more. For this and many other reasons, it is critical that a client choose a business structure that gives the right balance of legal protections and tax benefits. From a tax perspective, in terms of selecting an entity to do business in, the universe shifted with the Tax Cuts and Jobs Act enacted at the end of 2017. The tax rate for C corporations was lowered to 21% and the 199A deduction offered pass-through entities the chance to significantly lower the rate at which they are taxed. But how do all these options work and which option is best for which business? Those questions are at the heart of this webinar. In this program, we discuss whether there is a "best entity" for our clients. Tax practitioners know that re-examining choice of entity determination is at the top of the agenda for client meetings because clients continue to want reassurance that they have the most tax-efficient entity structure. This program will equip you with the knowledge and insights you need to lead those discussions.
Surgent's Use the Data Model to Build More Powerful PivotTables
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Online/Webcast
2.00 Credits
Do you love PivotTables? Of course, we all do! Traditional PivotTables are incredible, but they do have limitations. If you have ever encountered one of these limitations, you'll be excited to learn that by using the Data Model as the source for PivotTables, you'll be able to bypass many of the restrictions that exist with traditional PivotTables. The data model (also referred to as Power Pivot) is included in Excel 2016+ for Windows and available as a free download for previous versions (excluding Excel for Mac). Using the data model enables you to build PivotTables that were previously not practical. If you frequently build PivotTables and would like to do more with them, you'll want to understand how to use the data model (Power Pivot) to enhance your reports. Note about Excel versions: Power Pivot is not available in all versions of Excel, including Excel for Mac. If you would like to see if Power Pivot is available in your version of Excel, visit the Microsoft site.