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CPE Catalog & Events

Showing 512 Self Study/On Demand Results

Surgent's Audit Quality and Peer Review Update On-Demand Webcast

Available Until

TBD

2.00 Credits

Member Price: $89

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 Auditing Accounting Estimates On-Demand Webcast

Available Until

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

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

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

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 fraud considerations in auditing not-for-profit entities Audit procedures to become comfortable with management’s recording and reporting of contributions and promises to give Auditing a not-for-profit entity’s transition from natural 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

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 fraud considerations in auditing not-for-profit entities Audit procedures to become comfortable with management’s recording and reporting of contributions and promises to give Auditing a not-for-profit entity’s transition from natural 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

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

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

Available Until

TBD

4.00 Credits

Member Price: $79

AICPA’s Enhancing Audit Quality initiative Recent revisions to Quality Management standards 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

TBD

1.00 Credits

Member Price: $49

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

TBD

2.00 Credits

Member Price: $89

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

TBD

1.00 Credits

Member Price: $49

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

TBD

4.00 Credits

Member Price: $129

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 Best Practices in Not-for-Profit Accounting and Reporting Download

Available Until

TBD

4.00 Credits

Member Price: $79

The key requirements, options, and best practices seen in each of the basic financial statements Today’s core accounting and reporting requirements related to contributions and how to effectively and efficiently apply them How to analyze and incorporate the needs of financial statement users into a not-for-profit’s financial statements and disclosures

Surgent's Best Practices in Not-for-Profit Accounting and Reporting On-Demand Webcast

Available Until

TBD

4.00 Credits

Member Price: $129

The key requirements, options, and best practices seen in each of the basic financial statements Today’s core accounting and reporting requirements related to contributions and how to effectively and efficiently apply them How to analyze and incorporate the needs of financial statement users into a not-for-profit’s financial statements and disclosures

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

Available Until

TBD

1.00 Credits

Member Price: $29

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

TBD

1.00 Credits

Member Price: $49

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 Business Development: Referral Rally Download

Available Until

TBD

1.00 Credits

Member Price: $49

Networking organizations  Obtaining referral sources

Surgent's Business Development: Time Management Download

Available Until

TBD

1.00 Credits

Member Price: $49

Managing interruptions   The role of to-do lists  Creating an effective time management plan  Staying on track of your time management plan  Blocking out time

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

Available Until

TBD

8.00 Credits

Member Price: $159

An overview of the business evaluation process Negotiation points and goals from buyer and seller standpoints An overview of confidentiality agreements, memorandums of understanding, and asset purchase agreements Recognizing the need for due diligence in acquisitions, including checklists of important points Deemed asset sales – §338 and §338(h)(10) 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 Allocating 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 Liquidation as an alternative to the sale 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 recognizing tax planning opportunities

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

Available Until

TBD

6.00 Credits

Member Price: $79

An overview of the beginning of the process and documents for preliminary tax planning Recognizing the need for due diligence in acquisitions, including checklists of important points Deemed asset sales – §338 and §338(h)(10) The impact of the §197 amortizable intangibles regulations on the acquisition and disposition of a business Allocating purchase price for tax advantage Planning to avoid double taxation under the 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 recognizing tax planning opportunities Unique issues in buying and selling 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