CPE Catalog & Events

Professional Skepticism - Finding Fraud and Error

The major topics covered in this course include: The importance of professional skepticism, especially when performing audit or other attest services Specific fraud responsibilities in a financial statement audit The varying levels of persuasiveness of evidence to support assurance conclusions or opinions

Unlocking Deep Secrets: Case Studies in Financial Analysis

The major topics that will be covered in this course include: Overview of financial statement analysis The impact of GAAP on financial analysis Overview of the Balance Sheet Overview of the Income Statement The importance of the Statement of Cash Flows Common Size Analysis Trend Analysis Profitability Ratio Analysis Liquidity Ratio Analysis Solvency Ratio Analysis

Ethics Exam Digital - Professional Ethics: The AICPA's Comprehensive Course for Licensure

Surgent's 2024 Tax Update

Timely coverage of breaking tax legislation Form 1099-K reporting requirements FinCEN reporting requirements under the Corporate Transparency Act in 2024 Employee Retention Tax Credit updates Review of pertinent cases and rulings affecting taxpayers Advanced practice, reporting, and other issues intertwined with advanced planning and discussion ideas

Surgent's 2024 Tax Update for Client Advisory Services

Common tax deadlines and penalties Employee Retention Credit – new developments Beneficial ownership information reporting Bonus depreciation changes Form 1099 reporting and changes Online accounts and IP PINs Virtual currency updates Green energy credit compliance

Surgent's A Complete Guide to the Yellow Book

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 Guide to the Yellow Book

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

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

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

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

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

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

New SAS Nos. 142–145 AICPA Code of Professional Conduct Updates

Surgent's ASC 606 Insights: Contract Identification and Performance Obligations

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

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

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

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

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

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

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