CPE Catalog & Events

Showing 188 Self Study/On Demand Results

Surgent's Unlimited Plus Webinar Package

Available Until Friday, December 31

TBD

0.00 Credits

Surgent's Unlimited Self- Study Package

Available Until Friday, December 31

TBD

0.00 Credits

Surgent's Unlimited Webinar Package

Available Until Friday, December 31

TBD

0.00 Credits

Surgent's 2019 Tax Update - Download

Available Until Saturday, April 30

TBD

3.00 Credits

Reduction in individual and corporate tax rates Taxation of pass-through entities Deduction of home mortgage interest State and local tax deductions New alimony rules Standard deduction and itemized deductions Child tax credit Use of §529 accounts Survival of personal AMT and repeal of corporate AMT Estate and gift tax Bonus depreciation rules and expansion of §179  Business interest Modification of NOL rules Practice aids, including all the numbers applicable for the current year -- inflation-adjusted amounts, mileage rates, retirement contributions, and more

Surgent's A&A Hot Topics: Getting a Grasp on the Big Issues - Download

Available Until Saturday, April 30

TBD

8.00 Credits

New U.S. Accounting Principles Revenue Recognition Leases Recent FASB updates related to financial instruments The United States Securities and Exchange Commission (SEC) Hot Topics COSO’s Updated Enterprise Risk Management Framework Current technology trends relevant to CPAs Auditing and Accounting Services Matters on the Radar

Surgent's Accounting, Audit, and Attest Update for Practitioners with Small-Business Clients - Download

Available Until Saturday, April 30

TBD

8.00 Credits

Private company standard setting activities Small and medium-sized business related ASUs Revenue recognition and leases update Special purpose frameworks -- Cash, modified cash, and tax basis Common small and medium-sized business financial statement errors and deficiencies SSARS No. 21, Clarification and Recodification, including the new preparation of financial statements non-attest service as well as the impact of SSARS No. 22, 23, and 24 Other types of small and medium-sized business attest engagements -- examinations, reviews and agreed-upon procedures engagements on financial forecasts and projections, and pro forma financial information

Surgent's Accounting for Financial Instruments: Making Sense of the FASB'S New Guidance on Impairment, Hedging, and Financial Assets and Liabi

Available Until Saturday, April 30

TBD

4.00 Credits

Key provisions of each of the FASB’s new Updates related to financial instruments, dealing with recognition and measurement, impairment, and hedging Differences between the new accounting guidance and existing GAAP related to accounting for financial instruments Challenges when implementing the FASB’s new guidance on financial instruments Examples of applying the new guidance to real-life situations

Surgent's Accounting for Long-Term Assets: Addressing the Challenging Issues - Download

Available Until Saturday, April 30

TBD

4.00 Credits

Accounting for transactions involving long-term assets Recognition and measurement of goodwill The various impairment models for goodwill and other long-term assets Recent changes in accounting standards impacting long-term assets

Surgent's A Complete Guide to the New Yellow Book - Download

Available Until Saturday, 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 New Yellow Book - On-Demand Webcast

Available Until Saturday, 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 Concepts in SSARS and Nonattest Services - Download

Available Until Saturday, April 30

TBD

4.00 Credits

Complete coverage of SSARS No. 21-24 related to Preparation of Financial Statements, Compilations and Reviews Identifying and safeguarding independence threats for issuing attest reports Defining the varying levels of responsibility for accountants providing non-audit services Performing compilations and reviews effectively and efficiently, including developing proper advance expectations for review analytical procedures Properly considering going concern, subsequent events, and other disclosure matters Common issues related to peer reviews, including recurring reporting problems

Surgent's Advanced Critical Tax Issues for Limited Liability Companies and Partnerships - Download

Available Until Saturday, 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? 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 New: 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

Surgent's Advanced Critical Tax Issues for S Corporations - Download

Available Until Saturday, April 30

TBD

10.00 Credits

The Tax Cuts and Jobs Act of 2017 Section 199A proposed regulations and Notice 2018-64 (including a Supplement of examples) Cases, rulings, and tax law changes affecting S corporations Compensation planning in S corporations, including limitations in a family-controlled business; self-employment tax issues Use of redemptions: still some advantages Planning for the liquidation of an S corporation Tax issues for family ownership of S corporation stock Impact of the tax on net investment income on sales of S corporation stock Stock basis: Loss limitations, AAA, and distribution issues in depth Debt basis: what the regulations on back-to-back loans mean to investors Estate planning for S corporation shareholders, including buy-sell agreements, QSubs, ESBTs, and uses of life insurance Built-in gains: the 5-year recognition period S corporation structuring: one class of stock Methods of accounting Legislation on mortgage interest reporting, basis, statute of limitations, and tax return due dates 

Surgent's Advanced Partnership/LLC Workshop: How to Do Optional Step-Up in Basis Under 754 and Related Provisions - Download

Available Until Saturday, April 30

TBD

8.00 Credits

Identify when an election to adjust basis will be available Determining when the basis adjustment must be made or may be made without an election Learn how to make the calculations to determine a step-up and allocate that step-up among partnership assets Examine practical examples dealing with a sale of a partnership interest and the effects of §734(b) Explore the alternatives to electing a basis adjustment Understand a distribution of property and when an inside basis adjustment can be considered Study examples dealing with sale of assets vs. sale of partnership interests and issues with hot assets Find out how to keep track of the “books” for tax preparers when the inside basis adjustment is made, and how to flow through adjustments through a tax return and K-1 Identify the changes to partnership tax law effected by the Tax Cuts and Jobs Act of 2017

Surgent's AICPA Update - Download

Available Until Saturday, April 30

TBD

2.00 Credits

FRF for SMEs™ SSARS No. 21, Clarification and Recodification, and other recent ARSC Updates SSARS No. 22, Compilation of Pro Forma Financial Information Recent ASB activities and other auditing matters on the radar

Surgent's Annual Accounting and Auditing Update - Download

Available Until Saturday, April 30

TBD

8.00 Credits

Private company standard setting activities Recently issued FASB Accounting Standards Updates Revenue recognition Leases Other items on the FASB's Technical Agenda Recently issued SASs and other AICPA and PCAOB activity SSARS No. 21, Clarification and Recodification and other recently issued SSARS Audit quality issues Other important A&A practice matters

Surgent's Annual Accounting and Auditing Update - On-Demand Webcast

Available Until Saturday, April 30

TBD

8.00 Credits

Private company standard setting activities Recently issued FASB Accounting Standards Updates Revenue recognition Leases Other items on the FASB's Technical Agenda Recently issued SASs and other AICPA and PCAOB activity SSARS No. 21, Clarification and Recodification and other recently issued SSARS Audit quality issues Other important A&A practice matters

Surgent's Annual Accounting Update - Download

Available Until Saturday, April 30

TBD

4.00 Credits

Private Company Standard Setting activities FASB Accounting Standards Updates Revenue recognition Leases Other important accounting matters

Surgent's Annual Auditing Update - Download

Available Until Saturday, April 30

TBD

4.00 Credits

Recently issued SASs and Exposure Drafts SSARS No. 21, Clarification and Recodification Other ARSC activities related to compilations and reviews Changes brought by the issuance of SSAE No.18, Attestation Standards: Clarification and Recodification

Surgent's Annual FASB Update and Review - Download

Available Until Saturday, April 30

TBD

4.00 Credits

Private company standard setting activities Recent FASB Accounting Standards Updates (ASUs) Revenue Recognition -- Topic 606, Revenue from Contracts with Customers, and its related updates Topic 842, Leases Other recently issued FASB Updates