CPE Catalog & Events
Surgent's Advanced Individual Income Tax Return Issues On-Demand Webcast
Available Until Sunday, April 30
TBD
8.00 Credits
Member Price: $199
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
Surgent's Advanced Partnership/LLC Workshop: How to Do Optional Step-Up in Basis Under 754 and Related Provisions Download
Available Until Sunday, April 30
TBD
8.00 Credits
Member Price: $159
Identifying when an election to adjust basis will be available Determining when the basis adjustment must be made or may be made without an election Learning how to make the calculations to determine a step-up and allocate that step-up among partnership assets Examining practical examples dealing with a sale of a partnership interest and the effects of §734(b) Exploring the alternatives to electing a basis adjustment Understanding a distribution of property and when an inside basis adjustment can be considered Studying examples dealing with sale of assets vs. sale of partnership interests and issues with hot assets Finding 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 Identifying the changes to partnership tax law effected by the Tax Cuts and Jobs Act of 2017
Surgent's Advanced Trust Issues: A Roadmap for Success in An Increasingly Complex Area On-Demand Webcast
Available Until Sunday, April 30
TBD
4.00 Credits
Member Price: $89
Key concepts of trusts, including recent trends; best practices; jurisdiction; and ways to avoid pitfalls Decanting Federal estate tax exemption and remaining relevance of trusts Irrevocable life insurance trusts The role of family dynamics Choice of trustee and other fiduciaries State trust-friendly considerations Charitable trusts Delaware Statutory Trusts Powers of attorney Pet Trusts – the emerging necessities State, county, and local issues Portability QTIP issues Creditor considerations Potential IRA problems Problems with re-titling assets
Surgent's Alabama Professional Ethics Download
Available Until Sunday, April 30
TBD
2.00 Credits
Member Price: $49
Overview of professional ethics Alabama specific guidelines, regulations, and updates Case studies for Alabama CPAs
Surgent's Annual Accounting Update Download
Available Until Sunday, April 30
TBD
4.00 Credits
Member Price: $79
Private Company Standard Setting activities FASB Accounting Standards Updates Revenue recognition Leases Impairment accounting
Surgent's Annual Accounting and Auditing Update Download
Available Until Sunday, April 30
TBD
8.00 Credits
Member Price: $159
Recently issued FASB Accounting Standards Updates, PCC Update and items on the FASB's Technical Agenda Leases -- Topic 842 Financial accounting and reporting considerations related to Going Concern Recently issued SASs and other AICPA activity SSARS No. 21, Clarification and Recodification and other recently issued SSARS Peer review and other audit quality issues Other important A&A practice matters
Surgent's Annual Accounting and Auditing Update On-Demand Webcast
Available Until Sunday, April 30
TBD
8.00 Credits
Member Price: $199
Recently issued FASB Accounting Standards Updates, PCC Update and items on the FASB's Technical Agenda Leases -- Topic 842 Financial accounting and reporting considerations related to Going Concern Recently issued SASs and other AICPA activity SSARS No. 21, Clarification and Recodification and other recently issued SSARS Peer review and other audit quality issues Other important A&A practice matters
Surgent's Annual Auditing Update Download
Available Until Sunday, April 30
TBD
4.00 Credits
Member Price: $79
Recently issued SASs SSARS No. 21, Clarification and Recodification and subsequently issued SSARS Other ARSC activities related to compilations and reviews Recently issued updates to the AICPA’s attestation standards
Surgent's Annual FASB Update and Review Download
Available Until Sunday, April 30
TBD
4.00 Credits
Member Price: $79
Private company standard setting activities Recent FASB Accounting Standards Updates (ASUs) Topic 842, Leases Topic 326 on Impairment Lessons learned and sustainment efforts related to Topic 606
Surgent's Applying Lessons Learned To Assure a Successful ASC 842 Adoption On-Demand Webcast
Available Until Sunday, April 30
TBD
2.00 Credits
Member Price: $89
ASU No. 2016-02, Leases (Topic 842) Implementation challenges in adopting ASC 842 Common pitfalls and errors in applying ASC 842 Best practices in implementing ASC 842 Use of lease accounting software for successful implementation and ongoing accounting
Surgent's Applying the Yellow Book to a Financial Statement Audit Download
Available Until Sunday, April 30
TBD
4.00 Credits
Member Price: $79
Critical concepts related to applying the Yellow Book including when the standards are applicable; the types of engagements involved; and the relationship between the Yellow Book and other standards The Yellow Book standards related to ethics; independence; professional judgment; competence and CPE; quality control; and peer review The Yellow Book requirements related to performing and reporting on financial audits and how those requirements affect the audit in areas like internal control
Surgent's Applying the Yellow Book to a Financial Statement Audit On-Demand Webcast
Available Until Sunday, April 30
TBD
4.00 Credits
Member Price: $129
Critical concepts related to applying the Yellow Book including when the standards are applicable; the types of engagements involved; and the relationship between the Yellow Book and other standards The Yellow Book standards related to ethics; independence; professional judgment; competence and CPE; quality control; and peer review The Yellow Book requirements related to performing and reporting on financial audits and how those requirements affect the audit in areas like internal control
Surgent's Audit Documentation Requirements On-Demand Webcast
Available Until Sunday, April 30
TBD
2.00 Credits
Member Price: $89
Major Topics: Proper documentation as a means of audit quality Factors impacting the nature and extent of documentation Illustrative workpapers and exercises Use of practice aids and other mechanisms as means of audit documentation Checklist for self-review of workpapers
Surgent's Audit Quality Update On-Demand Webcast
Available Until Sunday, April 30
TBD
2.00 Credits
Member Price: $89
2017-2020 peer review results Common sources of peer review deficiencies AICPA Peer Review Program areas of focus for peer reviews
Surgent's Auditing Accounting Estimates On-Demand Webcast
Available Until Sunday, April 30
TBD
2.00 Credits
Member Price: $89
Common accounting estimates Accounting guidance related to loss and gain contingencies Audit guidance related to auditing accounting estimates Overview of the requirements of SAS 143
Surgent's Auditing Accounts Payable, Accrued Expenses and Debt On-Demand Webcast
Available Until Sunday, April 30
TBD
2.00 Credits
Member Price: $89
Major Topics: Accounting basics for accounts payable, accrued expenses and debt Risk associated with accounts payable, accrued expenses and debt Key controls related to accounts payable, accrued expenses and debt Procedures commonly used to audit debt, including compliance with restrictive covenants
Surgent's Auditing Accounts Receivable: An Overview On-Demand Webcast
Available Until Sunday, April 30
TBD
2.00 Credits
Member Price: $89
• Risks of material misstatement associated with auditing accounts receivable • Internal controls associated with accounts receivable • Substantive procedures used in auditing accounts receivable • External confirmation audit considerations, including evaluating responses for propriety • Evaluating the valuation of accounts receivable • The AICPA’s new SAS on auditing estimates
Surgent's Auditing Not-for-Profit Entities: Superior Skills for an Effective and Efficient Audit Download
Available Until Sunday, April 30
TBD
8.00 Credits
Member Price: $159
Refining key planning and general auditing considerations to the not-for-profit environment Characteristics of not-for-profit financial statements that require special attention The auditor’s consideration of fraud in auditing a not-for-profit entity Audit procedures to become comfortable with management’s recording and reporting of contributions and promises to give Auditing how a not-for-profit entity gets from natural expenses to functional expenses Auditing considerations and techniques related to net assets, compliance with tax laws and regulations, collections and split-interest agreements Considerations related to Yellow Book and single audits
Surgent's Auditing Not-for-Profit Entities: Superior Skills for an Effective and Efficient Audit On-Demand Webcast
Available Until Sunday, April 30
TBD
8.00 Credits
Member Price: $199
Refining key planning and general auditing considerations to the not-for-profit environment Characteristics of not-for-profit financial statements that require special attention The auditor’s consideration of fraud in auditing a not-for-profit entity Audit procedures to become comfortable with management’s recording and reporting of contributions and promises to give Auditing how a not-for-profit entity gets from natural expenses to functional expenses Auditing considerations and techniques related to net assets, compliance with tax laws and regulations, collections and split-interest agreements Considerations related to Yellow Book and single audits
Surgent's Auditing Property, Plant, & Equipment On-Demand Webcast
Available Until Sunday, April 30
TBD
2.00 Credits
Member Price: $89
Major Topics: Assessing risk Internal control related to property and equipment Audit procedures for property and equipment Construction of assets including capitalizing interest Lease accounting requirements and disclosure of right of use asset Disclosure of property and equipment