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CPE Catalog & Events

Showing 434 Self Study/On Demand Results

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

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

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

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

Surgent's Avoiding Deficiencies in Peer Reviews: Focus on Engagement Quality Download

Available Until Sunday, April 30

TBD

4.00 Credits

AICPA’s Enhancing Audit Quality initiative Feedback from peer reviews, including areas driving deficiencies in audit Elements of an effective risk assessment and how to link to audit procedures performed Understanding internal controls and making the decision whether or not to test them Best practices in documentation

Surgent's Bank Relationships in the COVID Era On-Demand Webcast

Available Until Sunday, April 30

TBD

1.00 Credits

How banks make loan decisions, the old and the new ways Predicting bank rates and other changes Bank legislation and the effects on banks Bank portfolio quality Changing in bank operations due to COVID-19

Surgent's Bankruptcy Basics: Understanding the Reorganization and Liquidation Process in These Uncertain Economic Times On-Demand Webcast

Available Until Sunday, April 30

TBD

2.00 Credits

Commencement of a bankruptcy proceeding Protections provided to debtors under the Bankruptcy Code Key procedural aspects of bankruptcy The automatic stay Differences between Chapters 7, 11, and 13 bankruptcy cases The bankruptcy discharge Proofs of claim Plans of reorganization Litigation that can arise during bankruptcy Creditor committees Bankruptcy trustees Avoidable preferences and fraudulent transfers Special rights afforded to landlords and secured creditors

Surgent's Bankruptcy Basics: Understanding the Consumer Bankruptcy Process On-Demand Webcast

Available Until Sunday, April 30

TBD

1.00 Credits

Commencement of a bankruptcy proceeding Protections provided to debtors under the Bankruptcy Code Key procedural aspects of bankruptcy The automatic stay Differences between Chapters 7, 11, and 13 bankruptcy cases The bankruptcy discharge Proofs of claim Bankruptcy trustees Special rights afforded to secured creditors

Surgent's Basics of the Valuation of a Closely Held Business On-Demand Webcast

Available Until Sunday, April 30

TBD

4.00 Credits

When a valuation in a closely held business would be needed Governing bodies, training, and certifications in the profession Standards and premises of value The basic approaches and methodologies used to value a business: income, market, and asset approaches Rules of thumb/industry valuation multiples: usefulness and limitations Discounts for lack of control and marketability The COVID-19 pandemic's impact on business valuation Common mistakes found in the application of business valuation approaches How the accountant can help during and after the valuation process

Surgent's Business Combinations - U.S. GAAP vs. IFRS Download

Available Until Sunday, April 30

TBD

1.00 Credits

Determining the acquisition date Recognizing and measuring the identifiable assets acquired, the liabilities assumed, and any noncontrolling interest in the acquiree Acquisition of contingencies Noncontrolling interests Recognizing and measuring goodwill or gain from a bargain purchase Measurement period adjustments

Surgent's Business Development for Accounting and Other Professionals On-Demand Webcast

Available Until Sunday, April 30

TBD

1.00 Credits

Marketing plans and how they provide direction and strategy for business growth Fundamentals of an effective website The growing importance of social media Strategies for obtaining and cultivating referral sources The benefits and challenges of networking organizations Creating a niche in saturated industries Using online publishing to meet your growth objectives

Surgent's Buying and Selling a Business: Critical Tax and Structuring Issues Download

Available Until Sunday, April 30

TBD

8.00 Credits

Overview of the business evaluation process Negotiation points and goals from the buyer and seller standpoints Overview of confidentiality agreements, memorandums of understanding, and asset purchase agreements Recognizing the need for due diligence in acquisitions -- checklists of important points Deemed asset sales -- Is §338 or §338(h)(10) appropriate? The use of “F reorganizations” in lieu of §338(h)(10) The impact of the §197 amortizable intangibles regulations on the acquisition and disposition of a business How to allocate purchase price for tax advantage Impact of the Net Investment Income Tax (NIIT) and the §199A pass-through deduction on the tax due on the sale of a pass-through entity Changes in strategy under the new tax laws Liquidations as alternatives to sales of a business Planning to avoid double taxation Special problems and opportunities when an S corporation is the buyer or seller Installment sale and interest issues Avoiding tax pitfalls and recognition of tax planning opportunities ...and much more

Surgent's Buying and Selling a Business: Tax and Structuring Overview On-Demand Webcast

Available Until Sunday, April 30

TBD

4.00 Credits

An overview of the beginning of the process and documents for preliminary tax planning Recognizing the need for due diligence in acquisitions -- checklists of important points Deemed asset sales -- Is §338 or §338(h)(10) appropriate? The impact of the §197 amortizable intangibles regulations on the acquisition and disposition of a business How to allocate purchase price for tax advantage Planning to avoid double taxation under repeal of the General Utilities doctrine Special problems and opportunities when an S corporation is the buyer or seller Installment sale and interest issues Avoiding tax pitfalls and recognition of tax planning opportunities Unique issues in buying and selling of LLC/partnership interests Impact of the Net Investment Income Tax (NIIT) and the §199A pass-through deduction on the tax due on the sale of a pass-through entity Individually owned goodwill

Surgent's CFO/Controller's Roadmap to Success: Integrated Planning, Forecasting, and Budgeting Download

Available Until Sunday, April 30

TBD

8.00 Credits

Differences between planning and budgeting Building change into the planning process The business model Strategic plan, marketing plan, and technology plan Financial forecasting and financial risk analysis Five-year operating plan and the sales/income plan Intermediate planning and capital equipment planning One-year operating plan and monthly planning Cash plan and risk plan

Surgent's Capital Planning in Light of COVID-19 On-Demand Webcast

Available Until Sunday, April 30

TBD

1.00 Credits

Formal and informal capital planning systems Capital expenditure and nimbleness Why a low average cost is not necessarily the best measurement Looking at capital expenditure in light of bank requirements Exempting certain assets from the need for analysis Exploring the best way of project and capital analysis

Surgent's Choosing the Right Business Entity On-Demand Webcast

Available Until Sunday, April 30

TBD

2.00 Credits

Why businesses operate as C corporations Why businesses operate as pass-through entities Converting to a C corporation in 2021 How and why to adopt S corporation status Circumstances that impact entity selection 

Surgent's Comparing and Contrasting Retirement Plans for Small- and Medium-Sized Businesses On-Demand Webcast

Available Until Sunday, April 30

TBD

2.00 Credits

Factors business owners should take into account when choosing a retirement plan SIMPLE Plans Simplified Employee Pension Plans 401(k) plans Defined benefit plans Ensuring eligible employees are covered Employees’ impact on choice of plan Ongoing compliance requirements New for 2020! Establishing a plan after the tax year end New for 2020! Changes to Safe Harbor 401(k) plans New for 2021! Pooled employer plans

Surgent's Compilation and Review Overview Download

Available Until Sunday, April 30

TBD

2.00 Credits

Objectives of financial statement preparation, compilation, and review engagements SSARS No. 21, Clarification and Recodification Components and characteristics of financial statement preparation, compilation, and review engagements Accepting and planning financial statement preparation, compilation, and review engagements Overview of SSARS No. 22 – 25

Surgent's Compilations, Review, And Attestation Engagements On-Demand Webcast

Available Until Sunday, April 30

TBD

2.00 Credits

Frequently missed issues in compilation and review engagements as noted by peer reviewers Understand how to comply with AR-C 100 on International Standards and AR-C 120, Compilations of Proforma Information Introduction to attestation standards (AT) Performing attestation examination engagements Performing attestation review engagements Performing Agreed Upon Procedures

Surgent's Compilations, Reviews, and Preparations: Engagement Performance and Annual Update Download

Available Until Sunday, April 30

TBD

8.00 Credits

SSARS No. 21, Clarification and Recodification, and updates to SSARS No. 21 due to the issuance of SSARS No. 23, Omnibus Statement on Standards for Accounting and Review Services SSARS No. 22, Compilation of Pro Forma Financial Information SSARS No. 24, Omnibus Statement on Standards for Accounting and Review Services - 2018 SSARS No. 25, Materiality in a Review of Financial Statements and Adverse Conclusions Sample comprehensive engagement work programs for preparation, compilation and review engagements Reporting and disclosure illustrations for each level of service, including attesting on personal financial statements, prescribed form, special purpose framework and other engagement variations Other communication requirements, such as sample engagement letters and management representation letters Going concern reporting implications on SSARS engagements due to COVID-19 and other issues

Surgent's Comprehensive Guide to Tax Depreciation, Expensing, and Property Transactions Download

Available Until Sunday, April 30

TBD

8.00 Credits

Complete coverage of recent tax acts and any new legislation enacted before presentation How the CARES Act corrected a technical glitch, and the effect of Rev. Proc. 2020-25 potential for amending prior returns Final regulations – bonus depreciation and §1031 exchanges Technical correction Rev. Proc. 2019-13 -- use it or stand to lose second-year depreciation deductions for luxury automobiles What are the components for real estate depreciation? A new SUV or sedan, a study of depreciation alternatives Permanency in §179 depreciation rules? How to maximize its use; when to use it; what property qualifies? Sale of property and the depreciation recapture rules (§§1245, 1250, unrecaptured §1250 gain for real estate, §291 for corporations) How to depreciate like-kind exchange property May §121 and §1031 apply to the same transfer of property? Reacquired installment sale property -- calculating potential gain and new basis Understanding §197 amortization issues; how to handle intangible asset costs Depreciation issues, tax-deferred exchanges, personal property converted to business property, & overview of home sale exclusion Guide for compliance and planning issues Cases and rulings of depreciation and amortization issues and how they impact clients, along with the useful planning opportunities