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CPE Catalog & Events

Showing 434 Self Study/On Demand Results

Surgent's Debt Accounting Update - Applying ASU 2020-06 and Other Challenges in Accounting for Debt On-Demand Webcast

Available Until Sunday, April 30

TBD

1.00 Credits

The existing accounting models for convertible debt What changes in accounting for convertible debt with the issuance of ASU No. 2020-06 Debt classification issues Accounting for amendments to debt agreements

Surgent's Depreciation Rules for Bonus and Section 179 Expensing On-Demand Webcast

Available Until Sunday, April 30

TBD

2.00 Credits

Bonus depreciation for acquisitions and construction History of qualified property categories and QIP The CARES Act and related Rev. Procs.  Section 179 expensing Energy incentives  The tangible property regulations 1031 exchanges Strategic hierarchy 

Surgent's Disclosures of Risks and Uncertainties Download

Available Until Sunday, April 30

TBD

1.00 Credits

Recall the general disclosure requirements relating to risks and uncertainties Be aware of the additional disclosure requirements required by Regulation S-K for public business entities that file reports with the SEC

Surgent's Dynamic Array Formulas and Other New Excel Functions Download

Available Until Sunday, April 30

TBD

1.00 Credits

Overview of new functions Dynamic arrays Text functions Joining text

Surgent's Effective Techniques for Auditing Contingencies and Going Concern On-Demand Webcast

Available Until Sunday, April 30

TBD

2.00 Credits

Overview of uncertainties, contingencies, litigation, claims and assessments and related disclosures Auditing managements assumptions in making the going concern evaluation Evaluating substantial doubt about an entity’s ability to continue as a going concern for a reasonable period of time as defined in professional standards.

Surgent's Employee Stock Options: What Financial Professionals Should Know When Advising Their Clients On-Demand Webcast

Available Until Sunday, April 30

TBD

2.00 Credits

What stock options are and why they are growing in popularity How stock options work, including the process of conveyance and vesting How to exercise stock options and the implications from doing so The risks associated with stock options and how to manage exposure Tax consequences and updates regarding stock options Strategies for selecting the best time to exercise stock options The difference between the two types of stock options: non-qualified and incentive The basic terminology relevant to owning and exercising options

Surgent's Employee vs. Independent Contractor: Achieving Success in a Worker Classification Audit On-Demand Webcast

Available Until Sunday, April 30

TBD

2.00 Credits

The 20 common law factors in a worker classification audit that are used to distinguish an employee from an independent contractor How disgruntled independent contractors can use IRS Form 8919 against a former employer When and how to use §530 as a defense in worker classification audits What is "industry practice" for §530 purposes Common sense steps that will avoid characterization of workers treated as independent contractors as employees The IRS’s Voluntary Classification Settlement Program — advantages and disadvantages

Surgent's Employer's Handbook: Health Care, Retirement, and Fringe Benefit Tax Issues Download

Available Until Sunday, April 30

TBD

4.00 Credits

ERISA compliance: employee welfare plans and qualified plans Fringe benefit issues: COBRA, Family and Medical Leave Act, and what is new in health care Health care plans: HRAs, HSAs, and other employer-sponsored plans  Qualified plan requirements: eligibility, coverage, and vesting

Surgent's Employer's Handbook: Legal, Tax, and Health Care Issues Download

Available Until Sunday, April 30

TBD

8.00 Credits

Hiring and firing issues: questions that cannot be asked in an interview; documenting employee performance; establishing an annual review system; situations in which an employer may or may not fire an employee, and much more Employment contracts: an analysis of the legal and planning issues in structuring employment contracts and situations in which noncompetition agreements will or will not work Employment issues in the economy: telecommuters and other special situations Legal liability issues: recognition of age discrimination, sex discrimination, FLSA issues, minimum wage, overtime, sexual harassment, and more Fringe benefit issues: COBRA, Family and Medical Leave Act, and new developments in health care Medical plans: Who is a full-time employee?

Surgent's Enterprise Risk Management Concepts and Strategy for Small and Medium-Sized Companies Download

Available Until Sunday, April 30

TBD

4.00 Credits

Overview of ERM and how it affects all organizations What COVID-19 has taught us about risk management Risk tolerance and developing a plan Risk identification Risk analysis Risk responses Strategy risk

Surgent's Enterprise Risk Management Concepts and Strategy for Small and Medium-Sized Companies On-Demand Webcast

Available Until Sunday, April 30

TBD

4.00 Credits

Overview of ERM and how it affects all organizations What COVID-19 has taught us about risk management Risk tolerance and developing a plan Risk identification Risk analysis Risk responses Strategy risk

Surgent's Enterprise Risk Management for Small and Medium-Sized Companies Download

Available Until Sunday, April 30

TBD

8.00 Credits

The nature of risk in any size or type of organization What COVID-19 has taught us about risk management Risk tolerance and developing a risk plan Risk identification Risk evaluation Risk response Strategy risk Financial risk Marketing risk Compliance and liability risk Operational risk Environmental risk Cyber risk

Surgent's Essential Depreciation and Expensing Update Download

Available Until Sunday, April 30

TBD

4.00 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 Technical correction Rev. Proc. 2019-13 -- use it or stand to lose second year depreciation deductions for luxury automobiles Detailed coverage of §179 expense election and §168(k) bonus or “additional first-year depreciation” -- how to maximize them, definitions, limitations, what property qualifies, etc. Sale of property and the depreciation recapture rules (§§1245, 1250, unrecaptured §1250 gain for real estate, §291 for corporations) MACRS depreciation -- finding the proper method, convention, and recovery period What is “listed property” and what are the current limitations? Amortization of start-up, organization, and other expenditures AMT depreciation adjustments and how to avoid them Examples, cases, and rulings of depreciation and amortization issues and how they impact clients, along with the useful planning opportunities

Surgent's Essential Depreciation and Expensing Update On-Demand Webcast

Available Until Sunday, April 30

TBD

4.00 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 Technical correction Rev. Proc. 2019-13 -- use it or stand to lose second year depreciation deductions for luxury automobiles Detailed coverage of §179 expense election and §168(k) bonus or “additional first-year depreciation” -- how to maximize them, definitions, limitations, what property qualifies, etc. Sale of property and the depreciation recapture rules (§§1245, 1250, unrecaptured §1250 gain for real estate, §291 for corporations) MACRS depreciation -- finding the proper method, convention, and recovery period What is “listed property” and what are the current limitations? Amortization of start-up, organization, and other expenditures AMT depreciation adjustments and how to avoid them Examples, cases, and rulings of depreciation and amortization issues and how they impact clients, along with the useful planning opportunities

Surgent's Essentials Of Audit Sampling On-Demand Webcast

Available Until Sunday, April 30

TBD

2.00 Credits

•     Types of sampling and sampling risk •     Attribute testing for tests of controls and compliance •     Variable sampling for substantive assurance •     Differentiating statistical and nonstatistical sampling approaches •     Determining sample sizes in a compliance audit

Surgent's Establishing State Residency and Saving Your Clients Money On-Demand Webcast

Available Until Sunday, April 30

TBD

2.00 Credits

Typical provisions in state statutes regarding domicile and residency In depth analysis of domicile and residency definitions Issues regarding one’s permanent abode Analysis of jurisdiction where taxpayer has the greatest connections Detailed discussion of criteria used to establish domicile and residency

Surgent's Estate and Life Planning Issues for the Middle-Income Client Download

Available Until Sunday, April 30

TBD

8.00 Credits

Major provisions of the Biden administration's proposed "American Families Plan" The SECURE Act, including IRA and RMD changes Other major SECURE Act provisions, such as expansion of Section 529 plans and 401(k) access to part-time workers The CARES Act  section 72(t) 10% early withdrawal penalty waiver The CARES Act temporary waiver of RMD rules Major provisions of the proposed Securing a Strong Retirement Act of 2020 (The "SECURE Act 2.0") More than 20 documents that should be reviewed that are neither a will nor trust Applicable rates, and tactics that may be used to minimize them Reducing the impact of ancillary administration Provisions you need in a will When a trust is needed for children Durable powers of attorney, for financial matters and for healthcare Realistic retirement goals Management of insurance: liability, disability, and life Dealing with marriage and divorce Titling assets effectively Developments relative to estate tax, and the implications for planning

Surgent's Ethical Considerations for CPAs On-Demand Webcast

Available Until Sunday, April 30

TBD

2.00 Credits

Auditor independence and its importance to the public accounting profession Common threats to auditor independence AICPA’s framework for assessing conflicts of interest Unique threats related to non-attest services to attest clients Common safeguards to help assure compliance with relevant rules and regulations

Surgent's Ethics for Tax Professionals On-Demand Webcast

Available Until Sunday, April 30

TBD

2.00 Credits

What does practicing before the IRS mean? Who may practice before the IRS? What should a tax preparer do if he or she has knowledge of a client's omission of income from a tax return? May a tax preparer rely on the work of other tax return preparers? May a tax preparer rely on and use client-provided information? Standards associated with giving advice to clients Abolition of the disclaimer requirement When must a tax preparer examine a client’s books and records?

Surgent's Everything You Want to Know and Not Know About Yellow Book Independence On-Demand Webcast

Available Until Sunday, April 30

TBD

1.00 Credits

The Yellow Book’s general requirements and application guidance related to independence The conceptual framework used for making independence determinations Requirements and guidance for auditors providing nonaudit services The Yellow Book documentation requirements related to independence