CPE Catalog & Events
Surgent's Accounting Principle Changes -- What Every CPA needs to know
Available Until
TBD
1.00 Credits
Member Price: $29
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 Credit Losses Under ASC 326
Available Until
TBD
2.00 Credits
Member Price: $89
Scope and overview of ASC 326 Applying ASC 326 and the CECL model Transitioning to ASC 326 Presentation and disclosure requirements of ASC 326 Auditing accounting estimates Key changes to auditing estimates due to the issuance of ASC 326
Surgent's Accounting and Auditing Revenue
Available Until
TBD
2.00 Credits
Member Price: $89
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
Available Until
TBD
1.00 Credits
Member Price: $29
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 Litigation and Legal Contingencies
Available Until
TBD
2.00 Credits
Member Price: $49
Recognition and measurement of legal contigencies Impact from new information Events after the date of the financial statements Recognized subsequent events
Surgent's Accounting for Software - Internal Use and External Sales
Available Until
TBD
2.00 Credits
Member Price: $49
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
Available Until
TBD
2.00 Credits
Member Price: $89
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
Available Until
TBD
2.00 Credits
Member Price: $89
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
Available Until
TBD
2.00 Credits
Member Price: $89
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
Available Until
TBD
8.00 Credits
Member Price: $159
Private company standard-setting activities Small and medium-sized business-related ASUs Post-Implementation Review (PIR) report for ASC 606 FASB ASC 606, revenue from contracts with customers Special purpose frameworks – cash, modified cash, and tax basis Common small and medium-sized business financial statement errors and deficiencies New and upcoming SSARS, SAS, and SSAE standards SAS 145 AICPA Quality Management Standards (SQMS 1, SQMS 2, and SQMS 3)
Surgent's Achieving High Levels of Compliance and Customer Service in Your Organization
Available Until
TBD
4.00 Credits
Member Price: $79
Why customer service is not just having nice people; it is truly serving the customer Analysis of the value of the customer to compare it to various costs creating an ROI How to develop a compliance program that adds value to the customer A hard look at several companies and industries that have mastered the dual objectives How recent developments have affected compliance and customer service
Surgent's Achieving High Levels of Compliance and Customer Service in Your Organization
Available Until
TBD
4.00 Credits
Member Price: $129
Why customer service is not just having nice people; it is truly serving the customer Analysis of the value of the customer to compare it to various costs creating an ROI How to develop a compliance program that adds value to the customer A hard look at several companies and industries that have mastered the dual objectives How recent developments have affected compliance and customer service
Surgent's Adapting to OBBBA Changes: A Strategic Review
Available Until
TBD
2.00 Credits
Member Price: $109
Business losses The SALT cap Implementing Section 1202 changes Form 1099 reporting changes Business meals Health care–related issues Family and medical leave Other crucial OBBBA provisions
Surgent's Adapting to Today's Changing Accounting Landscape
Available Until
TBD
1.00 Credits
Member Price: $49
Evolving accounting landscape Data complexity in accounting and tax Value-added billing Artificial Intelligence Shifting client expectations Navigating regulatory uncertainty The impact of accountants on society Embracing change and innovation Pipeline challenges
Surgent's Advanced Audits of 401(k) Plans: Best Practices and Current Developments
Available Until
TBD
8.00 Credits
Member Price: $159
Audit requirements for ERISA §103(a)(3)(C) audits An annual update of the changes affecting 401(k) plans Compliance issues associated with eligibility and enrollments, remittances, lack of oversight, compensation, vesting, and other topics Best practices for engagement planning, internal controls, risk assessment, and detailed testing Avoiding common mistakes while performing audit procedures Plan mergers and acquisitions Common audit reporting and disclosure issues
Surgent's Advanced Audits of 401(k) Plans: Best Practices and Current Developments
Available Until
TBD
8.00 Credits
Member Price: $199
Audit requirements for ERISA §103(a)(3)(C) audits An annual update of the changes affecting 401(k) plans Compliance issues associated with eligibility and enrollments, remittances, lack of oversight, compensation, vesting, and other topics Best practices for engagement planning, internal controls, risk assessment, and detailed testing Avoiding common mistakes while performing audit procedures Plan mergers and acquisitions Common audit reporting and disclosure issues
Surgent's Advanced Critical Tax Issues for Limited Liability Companies and Partnerships
Available Until
TBD
10.00 Credits
Member Price: $189
Applicable provisions of the One Big Beautiful Bill Act (OBBBA) 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 Distribution or 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 – what to do with built-in gain or loss property When are partnership losses deductible? Material participation rules for LLC members and limited partners and 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 Repeal of the technical termination of partnership provision Impact of Soroban Capital Partners LP, 161 TC No.12 NEW: The IRS removes recently finalized regulations identifying certain partnership basis shifting transactions as transactions of interest (see Chapter 2)
Surgent's Advanced Critical Tax Issues for Limited Liability Companies and Partnerships
Available Until
TBD
8.00 Credits
Member Price: $199
Applicable provisions of the One Big Beautiful Bill Act (OBBBA) 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 Distribution or 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 – what to do with built-in gain or loss property When are partnership losses deductible? Material participation rules for LLC members and limited partners and 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 Repeal of the technical termination of partnership provision Impact of Soroban Capital Partners LP, 161 TC No.12 NEW: The IRS removes recently finalized regulations identifying certain partnership basis shifting transactions as transactions of interest (see Chapter 2)
Surgent's Advanced Critical Tax Issues for S Corporations
Available Until
TBD
10.00 Credits
Member Price: $189
Inclusion of OBBBA (One Big Beautiful Bill Act) provisions that are germane to this course 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, including IRS efforts to address underreporing of S corporation officer compensation 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 New cases on revocation of S election in bankruptcy court and documentation of open account indebtedness and Chief Counsel Advice on carryover of losses for ESBTs
Surgent's Advanced Critical Tax Issues for S Corporations
Available Until
TBD
8.00 Credits
Member Price: $199
Inclusion of OBBBA (One Big Beautiful Bill Act) provisions that are germane to this course 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, including IRS efforts to address underreporing of S corporation officer compensation 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 New cases on revocation of S election in bankruptcy court and documentation of open account indebtedness and Chief Counsel Advice on carryover of losses for ESBTs