CPE Catalog & Events
Surgent's A Complete Guide to the Yellow Book
Available Until
TBD
8.00 Credits
Member Price: $159
When is the auditor required to follow the Yellow Book (aka Government Auditing Standards or GAGAS)? How the Yellow Book requirements relate to generally accepted auditing standards and the single audit requirements The different types of Yellow Book audit and attestation engagements that auditors may be called upon to perform The Yellow Book standards related to the qualifications of the auditor (i.e., requirements related to independence, CPE, peer review, and more) The Yellow Book requirements related to the performance of and reporting on a financial audit The Yellow Book requirements related to attestation engagements (i.e., examinations, reviews, and agreed-upon procedures engagements) and performance audits
Surgent's A Complete Tax Guide to Exit Planning
Available Until
TBD
2.00 Credits
Member Price: $109
Gain exclusion and tax-free reorganization planning Gain exclusion with sales of C corporation stock – Section 1202 Deferral of gain with installment reporting Gain planning with partnerships Basis planning – basis step-up at death, gifts of interests to family Restructuring the business entity – C vs. S corporation, partnerships, LLCs Real estate planning – retention vs sales, like-kind exchanges Employee stock ownership plans – special tax incentives Employee benefit planning with ownership change Taxes other than the federal income tax – state tax, estate, gift and generation-skipping taxes, and property taxes Prospects for tax law change
Surgent's A Guide to Auditing Common Investments
Available Until
TBD
2.00 Credits
Member Price: $89
Overview of common investment types Typical audit risks and related audit procedures Alternative Investments Fair value disclosure, including applying the fair value hierarchy
Surgent's A Guide to Gig Economy Tax Issues
Available Until
TBD
2.00 Credits
Member Price: $89
Characteristics of a gig economy Who is an employee and who is an independent contractor? Form 1099-NEC and reporting of non-employee compensation Reporting on Form 1099-K Gig workers and the requirement to pay self-employment tax throughout the year State tax implications of remote work for the business owner and workers How remote work creates state tax nexus Tax implications of employee telecommuting for the employer The “convenience of the employer” rule Drivers of both people and of meals or other products Section 199A deduction Implications of the Vizcaino case
Surgent's A Guide to Nonqualified Deferred Compensation
Available Until
TBD
2.00 Credits
Member Price: $89
The basics of nonqualified deferred compensation (NQDC) NQDC compliance Taxation of NQDC plans Types of NQDC plans Financing/funding NQDC plans Planning strategies
Surgent's A Practical Guide to Auditing Cash and Cash Equivalents
Available Until
TBD
2.00 Credits
Member Price: $89
Explain typical audit risks and special considerations related to cash and cash equivalents Identify the risk of fraud related to cash and cash equivalents Describe designing a detailed audit plan, linking assessed risk to planned procedures Techniques used to perform the audit procedures associated with auditing cash and cash equivalents Obtaining evidence related to cash and cash equivalents Case study and test yourself questions related to auditing cash and cash equivalents
Surgent's AICPA Update
Available Until
TBD
2.00 Credits
Member Price: $49
New SAS Nos. 142–145 AICPA Code of Professional Conduct Updates
Surgent's ASC 606 Insights: Contract Identification and Performance Obligations
Available Until
TBD
2.00 Credits
Member Price: $49
Types of performance obligations Bundled offerings Customizations Modifications to product specifications Requests for additional services Enforceability and payment terms
Surgent's ASC 606 Insights: Licensing Revenue and Financial Statement Disclosures
Available Until
TBD
2.00 Credits
Member Price: $49
Right to Use vs. Right to Access Functional IP Symbolic IP License Renewals Revenue Recognition Disclosures Information about Contracts with Customers Disaggregation of Revenue Transaction Price Allocated to the Remaining Performance Obligations Practices to Avoid
Surgent's ASC 606 Insights: Managing Variable Consideration and Modifications
Available Until
TBD
2.00 Credits
Member Price: $49
Modifications to product specifications Requests for additional services Alterations in delivery timelines Constraining estimates Different types of variable payments in contracts, including discounts, rebates, and bonuses
Surgent's ASC 606 Insights: Timing of Revenue Recognition & Principal vs. Agent Considerations
Available Until
TBD
2.00 Credits
Member Price: $49
Measuring Progress Output Methods Input Methods Factors Supporting Principal Conclusion Factors Supporting Agent Conclusion Mixed Conclusion (Both Principal and Agent)
Surgent's Accounting Changes and Error Corrections - What Every CPA Needs to Know
Available Until
TBD
2.00 Credits
Member Price: $49
FASB ASC Topic No 250, Accounting Changes and Error Corrections Accounting changes and error corrections taking the shape of: Changes in accounting principle; Changes in accounting estimates; Changes in reporting entity;
Surgent's Accounting Hot Topics
Available Until
TBD
2.00 Credits
Member Price: $89
Technology trends and hot topics Fair value concepts Accounting for business combinations Asset impairment accounting
Surgent's Accounting Principle Changes -- What Every CPA needs to know
Available Until
TBD
1.00 Credits
Member Price: $29
An overview of the accounting requirements with respect to accounting principle changes Accounting changes that can take the shape of changes in accounting principle, changes in accounting estimates, and changes in reporting entity The ASUs that have affected ASC topics over the last few years
Surgent's Accounting and Auditing Credit Losses Under ASC 326
Available Until
TBD
2.00 Credits
Member Price: $89
Scope and overview of ASC 326 Applying ASC 326 and the CECL model Transitioning to ASC 326 Presentation and disclosure requirements of ASC 326 Auditing accounting estimates Key changes to auditing estimates due to the issuance of ASC 326
Surgent's Accounting and Auditing Revenue
Available Until
TBD
2.00 Credits
Member Price: $89
Topic 606, Revenue from Contracts with Customers, including recently issued ASUs impacting Topic 606 The FASB’s new five-step revenue recognition model, including hands-on examples and illustrations of the new guidance, including presentation and disclosure requirements Performing an effective risk assessment related to revenue Common internal controls and substantive audit procedures related to revenue
Surgent's Accounting for Guarantees
Available Until
TBD
1.00 Credits
Member Price: $29
Overview of the accounting related to guarantees Review of the reporting related to guarantees Examination of the disclosure requirements related to guarantees
Surgent's Accounting for Litigation and Legal Contingencies
Available Until
TBD
2.00 Credits
Member Price: $49
Recognition and measurement of legal contigencies Impact from new information Events after the date of the financial statements Recognized subsequent events
Surgent's Accounting for Software - Internal Use and External Sales
Available Until
TBD
2.00 Credits
Member Price: $49
The accounting, reporting, and disclosure requirements related to software Internal-use software arrangements Cloud and non-cloud based arrangements Software for resale Software sold to third parties ASC Topic 350-40 ASC Topic 985-20
Surgent's Accounting for and Auditing Complex Investments
Available Until
TBD
2.00 Credits
Member Price: $89
The fair value measurement process Derivative and hedge accounting under ASC 815 Accounting and auditing considerations related to the use of the equity method of accounting under ASC 323 Accounting and auditing considerations related to investments in cryptocurrency and digital assets