CPE Catalog & Events
Surgent's Navigating Your Client Through the IRS Appeals Process
Available Until
TBD
4.00 Credits
Member Price: $129
Preparing a valid Appeals Protest for small case requests when tax, penalties, and interest for each period are $25,000 or less Writing and filing a Formal Protest, including required information Alternative Dispute Resolution options available to clients Negotiation and time limitations Preparing and submitting a Tax Court petition to preserve a client’s rights
Surgent's Navigating Your Client Through the IRS Appeals Process
Available Until
TBD
4.00 Credits
Member Price: $79
Preparing a valid Appeals Protest for small case requests when tax, penalties, and interest for each period are $25,000 or less Writing and filing a Formal Protest, including required information Alternative Dispute Resolution options available to clients Negotiation and time limitations Preparing and submitting a Tax Court petition to preserve a client’s rights
Surgent's New York: Avoiding Harassment and Discrimination in the Workplace
Available Until
TBD
1.00 Credits
Member Price: $49
An overview of workplace harassment and discrimination laws Clear definitions of unlawful harassment, hostile work environment, discrimination, and protected categories An overview of sexual harassment, workplace retaliation, and both internal and external complaint procedures Real-world examples to help employees understand the differences between unlawful harassment and lawful workplace interactions and assess whether they need to modify their workplace conduct
Surgent's New and Expanded Tax Benefits Associated with Section 1202 - Qualified Small Business Stock
Available Until
TBD
2.00 Credits
Member Price: $89
The graduated holding periods and the related graduated capital gain exclusions Raising the per-issuer gain exclusion cap to $15 million Raising the corporate-level aggregate gross asset threshold to $75 million Qualifications for a corporation to issue Section 1202 stock Using multiple non-grantor trusts to unlock the $15 million exclusion cap The 10% test associated with non-operating real estate and investment securities The 50% working capital test The 80% test relative to an active qualified trade or business QSBS attestation letter Excluded businesses Permissible businesses, including manufacturing, retailing, technology, and wholesaling How Section 1202 applies in the context of a transfer to other taxpayers
Surgent's Non-GAAP Financial Measures - What You Need to Know
Available Until
TBD
2.00 Credits
Member Price: $49
Comment letter analysis from several Big Four accounting firms Non-GAAP financial measures Comments from the SEC and FASB
Surgent's Non-GAAP Financial Statement Options: Cash, Modified Cash, and Tax Basis
Available Until
TBD
4.00 Credits
Member Price: $79
An introduction to special purpose frameworks Authoritative and nonauthoritative guidance used to prepare SPF financial statements Common issues in preparing SPF financial statements Cash basis and modified cash basis financial statements Income tax basis financial statements The AICPA’s special purpose framework – FRF for SMEsTM
Surgent's Nuts & Bolts of Cryptocurrency Taxation
Available Until
TBD
2.00 Credits
Member Price: $89
What is blockchain technology? How do you buy crypto? How do you store crypto? Use cases of cryptocurrency Blockchain technology Use cases of cryptocurrency Tax overview How taxes work for cryptocurrency investors How taxes work for cryptocurrency mining Taxation of other transactions Foreign reporting requirements and crypto How to use a tool like CoinTracker to calculate capital gains and losses New developments in the space Tax planning opportunities Why do accountants need to care?
Surgent's Partnership and LLC Core Tax Issues From Formation Through Liquidation
Available Until
TBD
8.00 Credits
Member Price: $159
Reporting requirements for Schedules K-2 and K-3 Capital account reporting requirements Schedule K-1 reporting for §743 adjustments Schedule K-1 reporting for §704 gains and losses Comprehensive case on partnership/partner application of the business interest deduction Section 704(b) basis versus tax basis for capital accounts Detailed rules of §704 for preventing the shifting of tax consequences among partners or members Unreasonable uses of the traditional and curative allocation methods Layers of §704(c) allocations Treatment of recourse versus nonrecourse debt basis How to calculate basis limitations and the implications on each partner’s own tax return How §179 limitations affect partnership/LLC basis Regulations for handling basis step-ups under §754 elections and mandatory adjustments under §743 and §734 for partnerships that have not made a §754 election Subsequent contributions of property with §754 adjusted basis to another partnership or corporation Capital account adjustments in connection with admission of new members Special allocations and substantial economic effect LLCs and self-employment tax to members Distributions – current or liquidating, cash or property, and the substituted basis rule Termination and liquidation of an LLC
Surgent's Partnership and LLC Core Tax Issues From Formation Through Liquidation
Available Until
TBD
8.00 Credits
Member Price: $199
Reporting requirements for Schedules K-2 and K-3 Capital account reporting requirements Schedule K-1 reporting for §743 adjustments Schedule K-1 reporting for §704 gains and losses Comprehensive case on partnership/partner application of the business interest deduction Section 704(b) basis versus tax basis for capital accounts Detailed rules of §704 for preventing the shifting of tax consequences among partners or members Unreasonable uses of the traditional and curative allocation methods Layers of §704(c) allocations Treatment of recourse versus nonrecourse debt basis How to calculate basis limitations and the implications on each partner’s own tax return How §179 limitations affect partnership/LLC basis Regulations for handling basis step-ups under §754 elections and mandatory adjustments under §743 and §734 for partnerships that have not made a §754 election Subsequent contributions of property with §754 adjusted basis to another partnership or corporation Capital account adjustments in connection with admission of new members Special allocations and substantial economic effect LLCs and self-employment tax to members Distributions – current or liquidating, cash or property, and the substituted basis rule Termination and liquidation of an LLC
Surgent's Performing Effective Accounting Research
Available Until
TBD
2.00 Credits
Member Price: $89
Structure of the ASC codification Content included and not included in the ASC Other information contained in the codification Best practices for performing effective and efficient accounting research
Surgent's Performing Effective and Efficient Analytical Procedures
Available Until
TBD
2.00 Credits
Member Price: $89
Preliminary analytical procedures as risk assessment procedures Performing final analytical procedures to assess the conclusions reached during the audit and evaluate the overall financial statement presentation. When to use substantive analytical procedures for efficiency and effectiveness Establishing expectations for substantive analytic procedures Setting a threshold for differences Following up on differences from expectations Concluding on substantive analytical procedures
Surgent's Performing Inventory Observations
Available Until
TBD
2.00 Credits
Member Price: $89
Inventory observation procedures When attendance at the inventory observation is impractical Inventory under the control of a third party Consideration of the risk of fraud in inventory counts Sampling related to inventory observations Considerations related to retail inventories, multiple locations Considerations for inventory observations
Surgent's Performing Preparation, Compilation, Review and Engagements
Available Until
TBD
2.00 Credits
Member Price: $89
Compare and contrast the basis and requirements of preparation, compilation, and review engagements Identifying key reporting elements of compilation and review reports Impact of special purpose accounting frameworks and other special issues
Surgent's Performing a Compilation Engagement Under AR-C Section 80
Available Until
TBD
1.00 Credits
Member Price: $49
Relevant sections of SSARS No. 21, Clarification and Recodification Updates to SSARS No. 21 guidance due to issuance of SSARS Nos. 22-25 Review of AR-C Section 60 requirements for all SSARS engagements Detailed guidance on performing compilation engagements under AR-C Section 80
Surgent's Performing a Preparation Engagement Under AR-C Section 70
Available Until
TBD
1.00 Credits
Member Price: $49
Relevant sections of SSARS No. 21, Clarification and Recodification Updates to SSARS No. 21 guidance due to issuance of SSARS Nos. 22-25 Review of AR-C Section 60 requirements for all SSARS engagements Detailed guidance on performing preparation engagements under AR-C Section 70
Surgent's Performing an Effective Audit Risk Assessment
Available Until
TBD
4.00 Credits
Member Price: $129
Audit process and planning Materiality, performance materiality, and tolerable misstatement Assessing the risk of material misstatement Understanding internal controls and when the auditor must evaluate the design and implementation of internal controls Designing procedures to test the effectiveness of controls Issues noted related to performing substantive procedures Documentation Communication with the Client and Governance
Surgent's Planning and Strategy Formulation for Your Organization's Financial Success
Available Until
TBD
4.00 Credits
Member Price: $79
Differences between planning and budgeting Building change into the planning process The business model Strategic plan Marketing plan Financial forecasting Financial risk analysis Five-year operating plan
Surgent's Power BI - Bringing It All Together for Data Analysis
Available Until
TBD
2.00 Credits
Member Price: $109
Building a comprehensive workflow in Power BI Exploring what’s next after creating data models and measures Best practices for performance optimization Leveraging your data model through PowerBI.com/Power BI services
Surgent's Power BI Desktop: DAX Formulas, Reporting, and Visualizations
Available Until
TBD
1.00 Credits
Member Price: $59
Demonstration in Power BI Desktop of the following data tools: Power Query, Power Pivot, and Power View Skills demonstrated: DAX, data visualizations including AI visuals, and data storytelling Demonstration of DAX function types: Aggregation, Iterator, CALCULATE, CALCULATE Modifiers, Time Intelligence, Ranking, and Percentages Demonstration of how to curate a visual in PBI Desktop with a variety of formatting tools; visuals for exploratory analysis; and AI visuals for exploratory analysis
Surgent's Power BI.com: Empowering Collaborative Data Analytics in Your Organization
Available Until
TBD
1.00 Credits
Member Price: $59
Demonstration of publishing from the desktop to the service Demonstration of workspaces – who has access, and what can they do? Demonstration of pinning tiles to a dashboard: quick insights, questions and answers, and what you can pin Demonstration of sharing content: analyze in Excel, apps, and dataflows Demonstration of administrative settings in the service: security, data access, and data quality