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CPE Catalog & Events

Showing 434 Self Study/On Demand Results

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investment income on the sale of an interest in a partnership or LLC Section 199A, technical termination of partnership repealed, other issues under 2017 Act, including final regulations, which answer some of the questions not addressed by Section 199A itself Override of some provisions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

Surgent's Advanced Individual Income Tax Return Issues On-Demand Webcast

Available Until Sunday, April 30

TBD

8.00 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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

•     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