CPE Catalog & Events

Showing 449 Self Study/On Demand Results

Surgent's Unlimited Plus Webinar Package

Available Until Saturday, December 31

TBD

0.00 Credits

Surgent's Unlimited Self- Study Package

Available Until Saturday, December 31

TBD

0.00 Credits

Surgent's Unlimited Webinar Package

Available Until Saturday, December 31

TBD

0.00 Credits

Surgent's 2020 Tax Strategies for Individuals and Businesses: Recent Legislation and Guidance Along with PPP/ERTC On-Demand Webcast

Available Until Sunday, April 30

TBD

3.00 Credits

Impact of IRS Notice 2021-20 changes on the Employee Retention Tax Credit and PPP loan repayments for 2020 Impact of the American Rescue Plan Act of 2021 on 2020 tax returns Maximizing the Employee Retention Tax Credit in 2020 under the new rules Tax extender provisions taxpayers can use to reduce 2020 tax liability Quick refunds for clients generated by net operating loss rules applicable to 2020 The beneficial consequences of taking bonus depreciation on Qualified Improvement Property for years prior to 2020 and generating a larger refund for a prior year

Surgent's 2021 IRA and Retirement Plan Changes and Planning On-Demand Webcast

Available Until Sunday, April 30

TBD

3.00 Credits

SECURE Act changes for 2020 and after SECURE Act 10-year RMD rule for designated beneficiaries Distinguishing between eligible designated beneficiaries and ineligible beneficiaries under the SECURE Act Elimination of the age cap for IRA contributions Amending retirement plans to allow for coronavirus-related distributions and loans Distribution options for spousal beneficiaries Expiration of option to take a coronavirus-related distribution Repayment of coronavirus-related distributions Additional year for repayment of loans from eligible retirement plans

Surgent's 2021 Tax Update Download

Available Until Sunday, April 30

TBD

3.00 Credits

The CARES Act and FFCRA, including expanded leave programs and offsetting employer credits Select ARPA and Consolidated Appropriations Act of 2021 provisions and year-end tax extenders Expanded child tax credit, child and dependent care credit, and earned income tax credit provisions under ARPA Economic Impact Payments and the Recovery Rebate Credit Other late-breaking tax law changes

Surgent's Accounting and Auditing Revenue On-Demand Webcast

Available Until Sunday, April 30

TBD

2.00 Credits

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, Audit, and Attest Update for Practitioners with Small-Business Clients Download

Available Until Sunday, April 30

TBD

8.00 Credits

Private company standard setting activities Small and medium-sized business-related ASUs Lease accounting update Lessons adopted from the adoption of Topic 606 Going concern considerations related to COVID-19 Special purpose frameworks -- Cash, modified cash, and tax basis Common small and medium-sized business financial statement errors and deficiencies Newly issued SSARS and SSAE standards SASs effective for 2021 year-end audits

Surgent's Accounting Changes and Error Corrections Download

Available Until Sunday, April 30

TBD

2.00 Credits

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 for and Auditing Complex Investments On-Demand Webcast

Available Until Sunday, April 30

TBD

2.00 Credits

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

Surgent's Accounting for and Auditing Inventory On-Demand Webcast

Available Until Sunday, April 30

TBD

2.00 Credits

Elements of inventory cost and full-absorption costing Valuation methodologies, including LIFO, FIFO, weighted average, and specific identification Obsolescence reserves Retail inventory valuation basics Physical inventory observation approach refresher Accounting issues related to consigned inventory Risk associated with and steps performed in auditing of inventories.

Surgent's Accounting for and Auditing Leases On-Demand Webcast

Available Until Sunday, April 30

TBD

2.00 Credits

ASU No. 2016-02, Leases (Topic 842) Overall lease accounting guidance for both lessees and lessors Detailed review of accounting by lessees Transition guidance Other operational issues Control and risk considerations related to auditing leases Common audit procedures related to auditing leases and the adoption of ASC 842

Surgent's Accounting for Guarantees Download

Available Until Sunday, April 30

TBD

1.00 Credits

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 Software - Internal Use and External Sales Download

Available Until Sunday, April 30

TBD

2.00 Credits

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 Hot Topics On-Demand Webcast

Available Until Sunday, April 30

TBD

2.00 Credits

Technology trends and hot topics Fair value concepts Accounting for business combinations Asset impairment accounting

Surgent's Accounting Principle Changes Download

Available Until Sunday, April 30

TBD

1.00 Credits

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 A Complete Guide to Taxation of Partnership Sales, Distributions, and Liquidations On-Demand Webcast

Available Until Sunday, April 30

TBD

3.00 Credits

Taxability of cash and property distributions made by a partnership to a partner Consequences of a Section 754 election in the context of sale of a partnership interest Taxability and character of gain or loss when an interest in a partnership is sold Calculating a partner’s basis to determine if a partner has a gain or loss on distribution Impact of Section 704(c) on contribution of appreciated or depreciated property to a partnership When a loss can be recognized on a partnership distribution Differences between liquidating and nonliquidating partnership distributions Tax consequences of a partnership liquidating distribution

Surgent's A Complete Guide to the Yellow Book Download

Available Until Sunday, April 30

TBD

8.00 Credits

When is the auditor required to follow the Yellow Book (a.k.a., 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 On-Demand Webcast

Available Until Sunday, April 30

TBD

8.00 Credits

When is the auditor required to follow the Yellow Book (a.k.a., 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 Advanced Critical Tax Issues for Limited Liability Companies and Partnerships Download

Available Until Sunday, April 30

TBD

10.00 Credits

Single-member limited liability companies as an alternative to subsidiaries Cancellation of indebtedness: rules and regulations How the IRS views members or partners for Social Security purposes Special problems when forming an LLC Debt issues and problems in structuring LLCs and LLPs, including loan guarantee issues, recourse and nonrecourse debt, the at-risk basis rules, and new regulations restricting “bottom dollar” guarantees Distributions: is it just a disguised sale? New regulations eliminate certain tax-deferred leveraged partnership transactions Death or retirement of a member or partner -- Understanding the alternatives Step-up in basis issues -- How to make the computations and elections Property transactions between the LLC/LLP and its members or partners -- Inbound and outbound transactions: what to do with built-in gain or loss property Partnership losses: when are they deductible?  See, in particular, TCJA and CARES override Material participation rules for LLC members and limited partners: how they affect passive loss issues Continuation and termination of an LLC/partnership in the context of a merger or acquisition Sales of an LLC Interest -- holding period, and hot asset issues Impact of the tax on investment income on the sale of an interest in a partnership or LLC Section 199A, technical termination of partnership repealed, other issues under 2017 Act, including final regulations, which answer some of the questions not addressed by Section 199A itself Override of some provisions of TCJA by the CARES Act