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CPE Catalog & Events

Showing 434 Self Study/On Demand Results

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 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 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 A Guide to Auditing Common Investments On-Demand Webcast

Available Until Sunday, April 30

TBD

2.00 Credits

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 Practical Guide to Auditing Cash and Cash Equivalents On-Demand Webcast

Available Until Sunday, April 30

TBD

2.00 Credits

Major Topics: 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 Download

Available Until Sunday, April 30

TBD

2.00 Credits

New SAS Nos. 134-140 which will be effective for December 31, 2021 engagements SSARS No. 21, Clarification and Recodification, and other recent ARSC Updates Proposed ASB activities and other auditing matters on the radar

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 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 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 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 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, 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 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

Surgent's Advanced Critical Tax Issues for S Corporations Download

Available Until Sunday, April 30

TBD

10.00 Credits

The Tax Cuts and Jobs Act of 2017 and summaries of the relevant provisions of the various stimulus acts Final regulations on “eligible terminated S corporations” (ETSCs) 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 Individual Income Tax Return Issues Download

Available Until Sunday, April 30

TBD

12.00 Credits

New issues for the current year tax return and §199A Installment sales — understanding the complicated issues Form 8582: Passive losses with carryovers — Complicated case with filled-in forms Puts, calls, straddling, and unusual investments — Understanding the tax laws and reporting them correctly on the tax return Capital gain and loss issues — The problem with proper reporting of installment sales issues; capital gains and losses; when is a stock worthless; and much more… At-risk rules: What a return preparer really needs to know Passive loss issues — You can't just trust your software. What to watch out for and the questions you need your clients to answer in order to do it right! Incentive and nonqualified stock options — Reporting; key strategies for planning; dealing with the alternative minimum tax Alternative minimum tax — Understanding it; planning strategies to avoid it; using the minimum tax credit; explaining it to a client Form 6251: Detailed calculation example