CPE Catalog & Events
Surgent's Top Ten Questions from Partnership Clients Regarding the Section 754 Election - On-Demand Webcast
Available Until
Online
4.00 Credits
How does a partner compute his or her basis in a partnership? What is the difference between a partner’s inside and outside basis? What is the difference between a partner’s capital account and partner’s outside basis? How does Section 732(d) impact the buyer of a partnership interest? How does a partnership report a Section 754 election on the partnership’s tax return? How does a partnership make a Section 754 election? How does a partnership make a Section 743(b) adjustment? How does a partnership make a Section 734(b) adjustment? How is a Section 743(b) adjustment or Section 734(b) adjustment allocated to the assets of a partnership? How is a Section 743(b) adjustment allocated within the class of ordinary income property and capital gain property?
Surgent's Transitioning to the Accounting Profession - On-Demand Webcast
Available Until
Online
2.00 Credits
The AICPA Code of Professional Conduct The Conceptual Framework for Independence Safeguarding independence when performing both attest and non-attest services How to handle ethical dilemmas commonly faced by new professionals Role of accounting professionals in public accounting and in industry Characteristics common to high performing accounting professionals
Surgent's U.S. GAAP vs. IFRS - Rev Rec & Business Combinations - Download
Available Until
Online
2.00 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 Performance obligations in the Contract Noncash considerations Presentation of sales taxes Impairment reversal of capitalized contract costs Interim disclosures
Surgent's U.S. Taxation of Foreign Corporations: A Case Study Approach - On-Demand Webcast
Available Until
Online
3.00 Credits
Understand how to approach and analyze the U.S. taxation of foreign corporations Using an example, calculate GILTI, Subpart F, and PFIC income inclusions for an individual and C corporation Determine how much foreign tax credit can be claimed against such income inclusions Determine how subsequent dividend distributions from the foreign corporation are taxed Calculate capital gain on the disposition of the foreign corporation Discuss the impact of Section 962 election Compare different outcomes under GILTI, Subpart F, and PFIC regimes for individuals and corporations Identify basic strategies for managing tax liabilities related to foreign corporations
Surgent's UiPath: Step into RPA - Download
Available Until
Online
1.00 Credits
Overview of RPA Understanding UiPath platform components Hands-on application through automation project
Surgent's Understanding How the IRS Rewards Whistleblowers - On-Demand Webcast
Available Until
Online
2.00 Credits
Overview of the law that authorizes the IRS to reward whistleblowers who submit information leading to recovery Review of the whistleblower claim process Criteria for eligible claims Case studies of significant claim recoveries paid by the IRS to whistleblowers Issues underlying whether a practitioner should ever act as the whistleblower Addressing delays inherent in the whistleblower claim process The structure and role of the Whistleblower Office Best practices for the submission of a good whistleblower claim Working with other governmental divisions in processing whistleblower claims A brief overview of other, non-IRS whistleblower claims
Surgent's Understanding Non-Compete Agreements - On-Demand Webcast
Available Until
Online
2.00 Credits
Enforcement of non-compete agreements from the employer’s perspective Opposing enforcement of non-compete agreements from the employee’s perspective Understanding reasonable geographic scope and time limitations for non-compete agreements Understanding key issues that arise during enforcement and opposition to enforcement of non-compete agreements.
Surgent's Understanding and Managing Burnout Among Accounting and Finance Professionals - On-Demand Webcast
Available Until
Online
2.00 Credits
The causes of burnout in the accounting profession Effects of burnout on employee well-being Strategies to protect employee well-being in a highly demanding profession Organizational costs associated with employee burnout Tools used to measure employee well-being
Surgent's Understanding and Testing Control and Compliance in a Single Audit - Download
Available Until
Online
4.00 Credits
The essential internal control concepts applied in a single audit How the auditor obtains an understanding of controls over compliance and then tests the effectiveness of those controls in a single audit How the auditor plans and performs tests of compliance in a single audit The identification and reporting of control and compliance findings
Surgent's Understanding and Testing Control and Compliance in a Single Audit - On-Demand Webcast
Available Until
Online
4.00 Credits
The essential internal control concepts applied in a single audit How the auditor obtains an understanding of controls over compliance and then tests the effectiveness of those controls in a single audit How the auditor plans and performs tests of compliance in a single audit The identification and reporting of control and compliance findings
Surgent's Understanding and Testing General Information Technology Controls - On-Demand Webcast
Available Until
Online
2.00 Credits
Defining GITC and application controls Major categories of GITC Understanding GITC Testing GITC
Surgent's Understanding the High-Stakes Mega Issues in A&A Today - Download
Available Until
Online
4.00 Credits
Technology trends impacting the accounting profession Going concern accounting and reporting issues ASC Topic 842, Leases, implementation challenges, and ongoing accounting Engagement quality update
Surgent's Understanding the High-Stakes Mega Issues in A&A Today - On-Demand Webcast
Available Until
Online
4.00 Credits
Accounting and operational impacts of adopting Topic 606 Accounting and operational impacts of adopting ASU No. 2016-02 Impairment of both financial and non-financial assets Accounting for debt restructurings
Surgent's Update on Recent AICPA Standard Setting: Staying Current in a Changing Environment - Download
Available Until
Online
4.00 Credits
AICPA hot topics and standard setting initiatives Discussion of suite of nine integrated SASs effective for years ended December 31, 2021 Discussion of new standard on audit evidence effective for years ended December 31, 2022 Discussion of new standard on auditing accounting estimates and disclosures effective for years ended December 31, 2023 Discussion of two new standards on use of specialists and information from a pricing service, and the newly updated risk assessment standard effective for years ended December 31, 2023 Discussion of standards that are effective beginning in 2025 including those dealing with client acceptance and questions asked of the predecessor auditor, the partner’s responsibility for engagement quality, group audits, conforming changes to compliance auditing, and more
Surgent's Update on the AICPA's Enhancing Audit Quality Initiative - On-Demand Webcast
Available Until
Online
1.00 Credits
Status of the AICPA’s Enhancing Engagement Quality initiative Recent Peer Review results Common peer review findings
Surgent's Update on the SECURE 2.0 Act - On-Demand Webcast
Available Until
Online
2.00 Credits
Automatic enrollment requirements for 401(k) plans Change in the credit for small employer pension plan startup costs $2,000 saver’s match Changes in pooled employer plans Multiple employer 403(b) plans Increase in age for required beginning date for mandatory distributions Indexing IRA catch-up limit Higher catch-up limit to apply at age 60, 61, 62, and 63 Treatment of student loan payments as elective deferrals for purposes of matching contributions Application of credit for small employer pension startup costs to employers who join an existing plan Small immediate financial incentives for contributing to a plan Withdrawals for certain emergency expenses Starter 401(k) plans for employers with no retirement plans Improving coverage for part-time workers Recovery of retirement plan overpayments Tax treatment of IRAs involved in a prohibited transaction Clarification of substantially equal periodic payment rule
Surgent's Using the Work of a Specialist and Internal Audit - On-Demand Webcast
Available Until
Online
2.00 Credits
Coming soon!
Surgent's Washington Ethics for CPAs - 2024 - Download
Available Until
Online
4.00 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 Washington State professional standards and responsibilities for the practice of public accounting Recent Board rule changes related to CPE and other topics
Surgent's Weekly Expert Hour (Original Air Date: 09/17/20) - On-Demand Webcast
Available Until
Online
1.00 Credits
IRS Notice 2020-66 IRS Notice 2020-71 BBA centralized partnership audit regime Where to live in retirement Reasons 2020 is the year for Roth conversions
Surgent's Weekly Expert Hour (Original Air Date: 1/06/22) - On-Demand Webcast
Available Until
Online
1.00 Credits
The status of the Build Back Better Act as of 1/6/22 IRS Letters 6419 and 6475 Update on disaster relief as of 1/6/22 Individual health insurance in 2022
