CPE Catalog & Events
Surgent's Latest Developments in Government and Nonprofit Accounting and Auditing - On-Demand Webcast
Available Until
Online
8.00 Credits
Developing issues related to Yellow Book audits and single audits Key AICPA developments affecting audits of governments and nonprofits (including implementation of SAS No. 145 on risk assessment) Recent GASB activities directed toward state and local governments with an emphasis on the implementation of GASB No. 87, Leases The changes that occurred in NFP presentation and disclosure as a result of ASU No. 2020-07 The effects of FASB ASC 842, Leases, on nonprofits
Surgent's Latest Developments in Governmental Accounting and Auditing - Download
Available Until
Online
8.00 Credits
Implementing the new Yellow Book Developing issues related to performing single audits under the OMB’s Uniform Guidance for Federal Awards Key AICPA developments affecting audits of governments including SAS No. 134, Auditor Reporting and Amendments, Including Amendments Addressing Disclosures in the Audit of Financial Statements, and SAS 135, Omnibus Statement on Auditing Standards--2019 Recent GASB activities directed towards state and local governments with an emphasis on the implementation of GASB No. 84, Fiduciary Activities and GASB No. 87, Leases
Surgent's Latest Developments in Nonprofit Accounting and Auditing - Download
Available Until
Online
8.00 Credits
Developing issues related to Yellow Book audits and single audits Key AICPA developments affecting audits of nonprofits (including the implementation of SAS No. 145 on risk assessment) How ASU No. 2020-07 affected the reporting and disclosure of contributed nonfinancial assets through the lens of three implementers Understanding FASB ASC 842, Leases, and how nonprofits will implement the standard (including a look at early implementers and year two leasing issues)
Surgent's Lease Accounting: Exploring the New Standard - Download
Available Until
Online
2.00 Credits
Leases (Topic 842) Overall lease accounting guidance Lessor Accounting 101 Lessee Accounting 101 Detailed review of accounting by lessees Sale and leaseback transactions Transition guidance Recently released ASUs impacting Topic 842
Surgent's Lease Accounting: The Impact of Changing Standards on Both Lessors and Lessees - On-Demand Webcast
Available Until
Online
2.00 Credits
Outcomes of the recent FASB and IASB Joint Project related to Leases Differentiating between accounting and reporting requirements for operating and finance leases Evaluating possible material misstatement related to lease recognition, measurement, presentation and disclosure
Surgent's Lessons Learned From Recent Accounting Malpractice Actions - On-Demand Webcast
Available Until
Online
2.00 Credits
Common instances of accounting malpractice Current claim trends Frequent defenses to claims Statute of limitations Damages Claims by practice area
Surgent's Lessons Learned from Successful Companies - On-Demand Webcast
Available Until
Online
2.00 Credits
Creating a visionary company Traits of successful, visionary companies Goal setting to create a successful organization The role of experimentation and failure in achieving success How successful organizations emphasize learning new skills The role of effective communication in achieving corporate success The importance of emotional intelligence in building corporate culture How leadership can direct a company toward success
Surgent's Lessons Learned: What a $53 Million Fraud Can Teach Us - On-Demand Webcast
Available Until
Online
2.00 Credits
Background of the Dixon, IL fraud case Internal control weaknesses related to the $53 million fraud Lessons learned from this case
Surgent's Life After Adoption: Applying Topic 606 to Revenue Contracts on an Ongoing Basis - Download
Available Until
Online
8.00 Credits
ASC Topic 606, Revenue from Contracts with Customers The FASB’s new five-step revenue recognition model, including hands-on examples and illustrations of the new guidance Presentation and disclosure requirements and examples Industry-specific implementation issues and guidance Best practices, lessons learned and opportunities to improve on the reporting of revenue under Topic 606 going forward Accounting considerations related to COVID-19-driven changes to revenue recognition processes
Surgent's Life After Adoption: Applying Topic 606 to Revenue Contracts on an Ongoing Basis - On-Demand Webcast
Available Until
Online
8.00 Credits
ASC Topic 606, Revenue from Contracts with Customers The FASB’s new five-step revenue recognition model, including hands-on examples and illustrations of the new guidance Presentation and disclosure requirements and examples Industry-specific implementation issues and guidance Best practices, lessons learned and opportunities to improve on the reporting of revenue under Topic 606 going forward Accounting considerations related to COVID-19-driven changes to revenue recognition processes
Surgent's Limited Liability Companies: Losses, Liquidations, Terminations, Continuations, and Sales - Download
Available Until
Online
4.00 Credits
When are distributions taxable? Miscellaneous issues, including the critical difference between §736(a) and §736(b) payments Sales of an LLC interest -- holding period and hot asset issues
Surgent's Liquidation of Flow-Through Entities for LLCs and Partnerships - On-Demand Webcast
Available Until
Online
2.00 Credits
Tax rules governing liquidation of a partnership or S corporation Tax treatment of the shareholder/partner/member receiving a liquidating distribution in an S corporation liquidation/partnership liquidation Tax impact on the pass-through entity when the entity is liquidated Receipt of corporate liabilities in an S corporation distribution Proportionate, liquidating partnership distributions to partners, and gains and losses to a partner on a liquidating partnership distribution Tax issues associated with a partnership distribution of noncash properties in a liquidation Compliance requirements on the occasion of a liquidation of a corporation or a partnership
Surgent's Loss Limitations - A Mechanical Review - On-Demand Webcast
Available Until
Online
1.00 Credits
Limitation 1: Basis limitations will be reviewed in detail with computational examples and include insights into similarities and differences between calculations for partnership interests and S corporation stock Limitation 2: Detailed at-risk limitation computational examples will be reviewed, and the mechanical features of partnerships and S corporation activities will be compared and contrasted Limitation 3: Passive loss limitation mechanics will be outlined in detail and discuss computations where there are a mix of entity structures owned by a taxpayer Limitation 4: Excess business losses will be presented from a mechanical perspective
Surgent's Louisiana Ethics for CPAs - Download
Available Until
Online
3.00 Credits
Principles and concepts that form the foundation of ethical behavior The core principles of professional conduct -- integrity, objectivity, and independence The AICPA Code of Professional Conduct Louisiana professional standards and responsibilities for the practice of public accounting
Surgent's Maine Ethics for CPAs - Download
Available Until
Online
4.00 Credits
Professional and ethical conduct requirements specifically applicable to Maine CPAs The core principles of professional conduct -- integrity, objectivity, and independence Recent changes to the AICPA Code of Professional Conduct Principles and concepts which form the foundation of ethical behavior
Surgent's Management Fundamentals - On-Demand Webcast
Available Until
Online
4.00 Credits
What it takes to be effective as a manager Exploring the challenges that get in the way Looking at the driving forces that have evolved how managers engage with employees today Motivating employees of multiple generations Twelve practices that can be adopted to influence employees to become more engaged Identifying what it takes to develop employees Delegation and accountability
Surgent's Management's Discussion and Analysis - What You Need to Know - Download
Available Until
Online
2.00 Credits
The overall importance of the rules and regulations with respect to the Management's Discussion and Analysis (MD&A) section of an entity's consolidated financial statements filed with the U.S. Securities and Exchange Commission (SEC) An overview of the SEC requirements in this area Best practices offered by the SEC Comment letter examples pertaining to this area
Surgent's Marijuana: A Generalized Business Viewpoint - On-Demand Webcast
Available Until
Online
2.00 Credits
An overview of current state and federal laws governing marijuana A review of state boards of accountancy regarding marijuana How some financial professionals are capitalizing on the marijuana industry Providing auditing and tax services within the marijuana industry How accountants and other financial professionals can manage risk within this industry IRC Section 280E’s prohibition of deductions involving controlled substances A summary of various state taxation laws on marijuana Ethical issues for accountants who work in the marijuana industry Relevant banking regulations Growth projections
Surgent's Mastering Accounting for Income Taxes - Download
Available Until
Online
4.00 Credits
The sources of deferred tax assets and liabilities Calculating the deferred tax asset or liability Reporting income-tax expense and balance sheet items CARES Act accounting implications Defining, analyzing, and reporting uncertain tax positions Classification of deferred tax assets and liabilities Disclosure requirements Recent and proposed changes to the accounting and disclosure requirements for income taxes
Surgent's Mastering Accounting for Income Taxes - On-Demand Webcast
Available Until
Online
4.00 Credits
The sources of deferred tax assets and liabilities Calculating the deferred tax asset or liability Reporting income-tax expense and balance sheet items CARES Act accounting implications Defining, analyzing, and reporting uncertain tax positions Classification of deferred tax assets and liabilities Disclosure requirements Recent and proposed changes to the accounting and disclosure requirements for income taxes