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CPE Catalog & Events

Showing 508 Self Study/On Demand Results

Surgent's Evaluating Sufficiency and Appropriateness of Audit Evidence On-Demand Webcast

Available Until

TBD

2.00 Credits

Member Price: $89

SAS 142, Audit Evidence (recently issued) Relevance and reliability of audit evidence Sources of evidence Audit procedures Evaluation of tests of controls Evaluation of sufficiency and appropriateness of evidence

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

Available Until

TBD

1.00 Credits

Member Price: $49

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

Surgent's Examining ASC 842, Leases: More Than Meets the Eye Download

Available Until

TBD

4.00 Credits

Member Price: $79

ASU No. 2016-02, Leases (Topic 842) Overall lease accounting guidance Lessor Accounting 101 Lessee Accounting 101 Detailed review of accounting by lessees and lessors Sale and leaseback transactions Transition guidance Other operational issues Recently issued updates to the lease accounting guidance Feedback from the public company adoption of Topic 842

Surgent's Examining ASC 842, Leases: More Than Meets the Eye On-Demand Webcast

Available Until

TBD

4.00 Credits

Member Price: $129

ASU No. 2016-02, Leases (Topic 842) Overall lease accounting guidance Lessor Accounting 101 Lessee Accounting 101 Detailed review of accounting by lessees and lessors Sale and leaseback transactions Transition guidance Other operational issues Recently issued updates to the lease accounting guidance Feedback from the public company adoption of Topic 842

Surgent's FASB Accounting Standards Update On-Demand Webcast

Available Until

TBD

1.00 Credits

Member Price: $49

FASB Accounting Standards Updates issued in 2020 and 2021 to date Items on which the PCC is consulting  Projects on the FASB’s Technical Agenda

Surgent's FASB Update for Small and Medium-Sized Businesses: A Practical Implementation Guide Download

Available Until

TBD

8.00 Credits

Member Price: $159

Private company standard setting activities FASB Accounting Standards Updates (ASUs) relevant to smaller businesses Lease accounting implementation guidance ASC 326, Credit Losses Accounting for income taxes Accounting for debt instruments

Surgent's FASB Update: New and Recent Accounting Standards Updates Download

Available Until

TBD

2.00 Credits

Member Price: $49

Recently issued FASB Accounting Standards Updates Implementation issues related to ASC Topic 842, Leases

Surgent's Federal Tax Update Download

Available Until

TBD

4.00 Credits

Member Price: $79

Coverage of the SECURE 2.0 Act of 2022 Comprehensive coverage of the Inflation Reduction Act of 2022 Timely coverage of breaking tax legislation Student loan forgiveness considerations SBA Disaster Loans (Hurricane Ian) Form 7203, S Corporation Shareholder Stock and Debt Basis Limitations Donor Advised Funds Residency and Domicile Selling a Principal Residence, including planning strategies A comprehensive overview of virtual currency, including important tax considerations in light of increased IRS scrutiny Implications of proposed legislation for both individuals and businesses How the Code affects tax planning for individuals and businesses

Surgent's Federal Tax Update On-Demand Webcast

Available Until

TBD

4.00 Credits

Member Price: $129

Coverage of the SECURE 2.0 Act of 2022 Comprehensive coverage of the Inflation Reduction Act of 2022 Timely coverage of breaking tax legislation Student loan forgiveness considerations SBA Disaster Loans (Hurricane Ian) Form 7203, S Corporation Shareholder Stock and Debt Basis Limitations Donor Advised Funds Residency and Domicile Selling a Principal Residence, including planning strategies A comprehensive overview of virtual currency, including important tax considerations in light of increased IRS scrutiny Implications of proposed legislation for both individuals and businesses How the Code affects tax planning for individuals and businesses

Surgent's Fiduciary Income Tax Returns - Form 1041 Workshop with Filled-in Forms Download

Available Until

TBD

16.00 Credits

Member Price: $279

Classifying receipts between “income” and “corpus” under the Uniform Principal and Income Act Calculation of DNI utilizing three different methods, a “forms” method (Schedule B), a “code” method, and a “shortcut” method, utilizing a worksheet of common income and expenses Proper W-2 preparation and procedures in the year of death Taxpayer passes before taking a required minimum distribution; what must be done?  Forgetful fiduciaries of simple trusts Fluctuating trusts – Simple one year, complex the next Dividing income in the year of death Overview of Subchapter J Form preparation issues – Filing requirements and line-by-line explanations of Form 1041 Taxable income of estates and trusts and expense allocation issues Specific deductions and miscellaneous itemized deductions Income in respect of a decedent The income distribution deduction calculation Relation of principal and income law to DNI Understanding how to handle capital gains and losses Allocating tax items to beneficiaries: another K-1 Other considerations: excess deductions on termination Effects of recent legislation, including ARPA and the Inflation Reduction Act, on trusts: §461(l) Excess Business Loss Limitation, NOL, and §163(j) modifications Comprehensive DNI case study, with principal (cost and FMV) and income reconciliation Comprehensive trust and estate case studies, with filled-in forms

Surgent's Fiduciary Income Tax Returns - Form 1041 Workshop with Filled-in Forms On-Demand Webcast

Available Until

TBD

8.00 Credits

Member Price: $199

Classifying receipts between “income” and “corpus” under the Uniform Principal and Income Act Calculation of DNI utilizing three different methods, a “forms” method (Schedule B), a “code” method, and a “shortcut” method, utilizing a worksheet of common income and expenses Proper W-2 preparation and procedures in the year of death Taxpayer passes before taking a required minimum distribution; what must be done?  Forgetful fiduciaries of simple trusts Fluctuating trusts – Simple one year, complex the next Dividing income in the year of death Overview of Subchapter J Form preparation issues – Filing requirements and line-by-line explanations of Form 1041 Taxable income of estates and trusts and expense allocation issues Specific deductions and miscellaneous itemized deductions Income in respect of a decedent The income distribution deduction calculation Relation of principal and income law to DNI Understanding how to handle capital gains and losses Allocating tax items to beneficiaries: another K-1 Other considerations: excess deductions on termination Effects of the CARES and Tax Relief Acts on trusts: §461(l) Excess Business Loss Limitation, NOL, §163(j) modifications, new employer credits Comprehensive DNI case study, with principal (cost and FMV) and income reconciliation Comprehensive trust and estate case studies, with filled-in forms

Surgent's Financial Reporting Update for Tax Practitioners Download

Available Until

TBD

8.00 Credits

Member Price: $159

ASC 740 considerations related to the CARES Act Recent standard setting and consulting activities at the FASB Proposed updates to income tax accounting and financial statement disclosures Tax basis financial statements Recently issued Statements on Auditing Standards and other audit-related hot topics SSARS No. 21, Clarification and Recodification, and other recently issued and proposed SSARS

Surgent's Financial Reporting Update for Tax Practitioners On-Demand Webcast

Available Until

TBD

8.00 Credits

Member Price: $199

Recent standard setting and consulting activities at the FASB Proposed updates to income tax accounting and financial statement disclosures Tax basis financial statements Recently issued Statements on Auditing Standards and other audit related hot topics SSARS No. 21, Clarification and Recodification, and other recently issued and proposed SSARS

Surgent's Financial Statement Disclosures: A Guide for Small and Medium-Sized Businesses Download

Available Until

TBD

4.00 Credits

Member Price: $79

Financial statement disclosures for small and medium-sized businesses Balance sheet, income statement, and statement of cash flows presentation and disclosure issues Disclosure examples from all sized entities which you can use to base your disclosures on Developing disclosure issues, including disclosures related to the adoption of Topic 606

Surgent's Financial Statement Disclosures: A Guide for Small and Medium-Sized Businesses On-Demand Webcast

Available Until

TBD

4.00 Credits

Member Price: $129

Financial statement disclosures for small and medium-sized businesses Balance sheet, income statement, and statement of cash flows presentation and disclosure issues Disclosure examples from all sized entities which you can use to base your disclosures on Developing disclosure issues, including disclosures related to the adoption of Topic 606

Surgent's Firm Quality Control Standards and Best Practices On-Demand Webcast

Available Until

TBD

1.00 Credits

Member Price: $49

The major requirements of QC Section 10, A Firm’s System of Quality Control Elements of an effective system of quality control Considerations for sole practitioners and smaller firms when implementing QC Section 10 Guidance in implementing an effective firm-wide system of quality control across its six components

Surgent's Focus on Engagement Quality: How to Avoid Deficiencies in Peer Reviews Download

Available Until

TBD

8.00 Credits

Member Price: $159

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 Issues related to compilations and reviews Issues related to employee benefit plans Issues related to Government Auditing Standards/Single Audits Best practices in documentation

Surgent's Food, Beverage, and Entertainment Expensing On-Demand Webcast

Available Until

TBD

2.00 Credits

Member Price: $89

IRS rules relating to the nondeductibility of activities considered entertainment or amusement What constitutes entertainment for tax purposes? When are meals deductible — 50% and 100%? When employers may deduct food and beverages provided to employees

Surgent's Form 1040 Return Review Boot Camp for New and Experienced Reviewers Download

Available Until

TBD

8.00 Credits

Member Price: $159

Review an error-prone "staff-prepared" Form 1040 from client-provided information. Where do you start? Get to know your client and ask the questions Several new reporting issues for the reviewer to consider, including the main credit provisions as enacted under the American Rescue Plan What are common errors preparers make and what are the areas generating malpractice claims? The importance of engagement letters, questionnaires, and §7216 permission statement Initial administrative groundwork Identifying organizing issues in the tax return to be reviewed Avoiding “willful blindness.” Handling ethical and moral dilemmas Efficient review of certain advanced issues for income, adjustments, deductions, and credits Effective procedures for delinquent clients, filing past-due tax returns First-time client issues requiring extra scrutiny Multiple checklists of efficient procedures to identify potential issues on a 1040 return Listing of schedules for staff to prepare to make a review easier, including basis issues for 1040 clients Reconciling time pressure with thoroughness and quality control Professionals acting professionally

Surgent's Form 1040 Return Review Boot Camp for New and Experienced Reviewers On-Demand Webcast

Available Until

TBD

8.00 Credits

Member Price: $199

Review an error-prone "staff-prepared" Form 1040 from client-provided information. Where do you start? Get to know your client and ask the questions Several new reporting issues for the reviewer to consider, including the main credit provisions as enacted under the American Rescue Plan What are common errors preparers make and what are the areas generating malpractice claims? The importance of engagement letters, questionnaires, and §7216 permission statement Initial administrative groundwork Identifying organizing issues in the tax return to be reviewed Avoiding “willful blindness.” Handling ethical and moral dilemmas Efficient review of certain advanced issues for income, adjustments, deductions, and credits Effective procedures for delinquent clients, filing past-due tax returns First-time client issues requiring extra scrutiny Multiple checklists of efficient procedures to identify potential issues on a 1040 return Listing of schedules for staff to prepare to make a review easier, including basis issues for 1040 clients Reconciling time pressure with thoroughness and quality control Professionals acting professionally