CPE Catalog & Events
How Changes in Business Methods Affects Internal Control (Part 2)
Available Until
TBD
4.00 Credits
Member Price: $159
The major topics covered in this class include: How is business changing. What is driving the change and how long will it last. How specifically is an organizations control system important. What steps are needed to "keep up" with the upheaval.
Income Tax Analysis: Exploring In-Depth Concepts
Available Until
TBD
2.00 Credits
Member Price: $79
The major topics that will be covered in this course include: Introduction to GAAP and IRC Frameworks Key Differences Between Financial Reporting and Tax Reporting Understanding Timing Differences Recognition of Revenue and Expenses Under GAAP vs. IRC Discussion of Deferred Tax Assets Impact of Deferred Tax Liabilities Permanent vs. Temporary Differences Reconciliation of Book Income to Taxable Income
Learning to Teach "Tax" as a Second Language
Available Until
TBD
1.00 Credits
Member Price: $39
The major topics that will be covered in this course include: Accounting as a foreign language Commonly misunderstood concepts Communicating tax matters Client-practitioner interactions Interacting with tax authorities
Professional Skepticism - Finding Fraud and Error
Available Until
TBD
2.00 Credits
Member Price: $79
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
Available Until
TBD
2.00 Credits
Member Price: $79
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
Surgent's 2024 Tax Update
Available Until
TBD
3.00 Credits
Member Price: $59
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
Available Until
TBD
4.00 Credits
Member Price: $129
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 Offers in Compromise
Available Until
TBD
2.00 Credits
Member Price: $109
Legislative history American Jobs Creation Act of 2004 and changes to IRC Section 6159 Comprehensive coverage of the three main types of OIC Doubts as to collectability (DATC) Doubts as to liability (DATL) Effective tax administration (ETA) Hybrid of DATC Detailed walk-through of the process and key terms Practical solutions and success rates Various scams
Surgent's A Complete Guide to the Yellow Book
Available Until
TBD
8.00 Credits
Member Price: $199
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
Available Until
TBD
8.00 Credits
Member Price: $159
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
Available Until
TBD
2.00 Credits
Member Price: $109
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
Available Until
TBD
2.00 Credits
Member Price: $89
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
Available Until
TBD
2.00 Credits
Member Price: $89
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
Available Until
TBD
2.00 Credits
Member Price: $89
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
Available Until
TBD
2.00 Credits
Member Price: $89
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
Available Until
TBD
2.00 Credits
Member Price: $49
New SAS Nos. 142–145 AICPA Code of Professional Conduct Updates
Surgent's ASC 606 Insights: Contract Identification and Performance Obligations
Available Until
TBD
2.00 Credits
Member Price: $49
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
Available Until
TBD
2.00 Credits
Member Price: $49
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
Available Until
TBD
2.00 Credits
Member Price: $49
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
Available Until
TBD
2.00 Credits
Member Price: $49
Measuring Progress Output Methods Input Methods Factors Supporting Principal Conclusion Factors Supporting Agent Conclusion Mixed Conclusion (Both Principal and Agent)