CPE Catalog & Events
Surgent's Compilations, Review, And Attestation Engagements - On-Demand Webcast
Available Until
Online
2.00 Credits
Frequently missed issues in compilation and review engagements as noted by peer reviewers Understand how to comply with AR-C 100 on International Standards and AR-C 120, Compilations of Proforma Information Introduction to attestation standards (AT) Performing attestation examination engagements Performing attestation review engagements Performing Agreed Upon Procedures
Surgent's Compilations, Reviews, and Preparations: Engagement Performance and Annual Update - Download
Available Until
Online
8.00 Credits
SSARS No. 21, Clarification and Recodification, and updates to SSARS No. 21 due to the issuance of SSARS No. 23, Omnibus Statement on Standards for Accounting and Review Services SSARS No. 22, Compilation of Pro Forma Financial Information SSARS No. 24, Omnibus Statement on Standards for Accounting and Review Services -- 2018 SSARS No. 25, Materiality in a Review of Financial Statements and Adverse Conclusions SSARS No. 26, Quality Management for an Engagement Conducted in Accordance With Statements on Standards for Accounting and Review Services Sample comprehensive engagement work programs for preparation, compilation and review engagements Reporting and disclosure illustrations for each level of service, including attesting on personal financial statements, prescribed form, special purpose framework and other engagement variations Other communication requirements, such as sample engagement letters and management representation letters
Surgent's Compilations, Reviews, and Preparations: Engagement Performance and Annual Update - On-Demand Webcast
Available Until
Online
8.00 Credits
SSARS No. 21, Clarification and Recodification, and updates to SSARS No. 21 due to the issuance of SSARS No. 23, Omnibus Statement on Standards for Accounting and Review Services SSARS No. 22, Compilation of Pro Forma Financial Information SSARS No. 24, Omnibus Statement on Standards for Accounting and Review Services -- 2018 SSARS No. 25, Materiality in a Review of Financial Statements and Adverse Conclusions SSARS No. 26, Quality Management for an Engagement Conducted in Accordance With Statements on Standards for Accounting and Review Services Sample comprehensive engagement work programs for preparation, compilation and review engagements Reporting and disclosure illustrations for each level of service, including attesting on personal financial statements, prescribed form, special purpose framework and other engagement variations Other communication requirements, such as sample engagement letters and management representation letters
Surgent's Comprehensive Guide to Tax Depreciation, Expensing, and Property Transactions - Download
Available Until
Online
8.00 Credits
Final regulations – bonus depreciation and §1031 exchanges Technical correction in Rev. Proc. 2019-13 – use it or stand to lose second-year depreciation deductions for luxury automobiles Components for real estate depreciation Depreciation alternatives Rules for §179 depreciation Sales of property and the depreciation recapture rules (§1245, §1250, unrecaptured §1250 gain for real estate, §291 for corporations) Amortization of research and experimentation costs Depreciating like-kind exchange property Applying §121 and §1031 to the same transfer of property Reacquired installment sale property – calculating potential gain and new basis Understanding §197 amortization issues and handling intangible asset costs Depreciation issues, tax-deferred exchanges, conversions of personal property into business property, and home sale exclusions Compliance and planning issues Cases and rulings of depreciation and amortization issues and how they impact clients, plus useful planning opportunities
Surgent's Connecticut Ethics for CPAs - Download
Available Until
Online
4.00 Credits
Principles and concepts which form the foundation of ethical behavior The core principles of professional conduct -- integrity, objectivity, and independence Recent changes to the AICPA Code of Professional Conduct Connecticut accountancy law
Surgent's Construction Contractors: Accounting and Financial Reporting Issues - Download
Available Until
Online
4.00 Credits
Overall landscape of the construction industry GAAP and recent changes affecting the construction industry The new Revenue Recognition Standard and its impact on the construction industry The unique relationship between the contractor and the surety The new lease FASB ASC and its impact on the construction industry
Surgent's Construction Contractors: Accounting and Financial Reporting Issues - On-Demand Webcast
Available Until
Online
4.00 Credits
Overall landscape of the construction industry GAAP and recent changes affecting the construction industry The new Revenue Recognition Standard and its impact on the construction industry The unique relationship between the contractor and the surety The new lease FASB ASC and its impact on the construction industry
Surgent's Construction Contractors: Critical Accounting, Auditing, and Tax Issues - Download
Available Until
Online
8.00 Credits
Overall landscape of the construction industry GAAP and recent changes affecting the construction industry The new Revenue Recognition Standard and its impact on the construction industry Unique audit and review issues with construction contractors The unique relationship between the contractor and the surety Tax compliance issues facing construction contractors Tax opportunities created by the Inflation Reduction Act of 2022 Going concern disclosures and their importance to the construction industry The new lease FASB ASC and its impact on the construction industry
Surgent's Contract Law for Accounting and Finance Professionals - On-Demand Webcast
Available Until
Online
2.00 Credits
Contract formation The necessary components of an enforceable contract Common defenses to enforcement Legal capacity requirements Contract interpretation
Surgent's Controller/CFO Update: Hot Topics Facing Today's Financial Professional - Download
Available Until
Online
4.00 Credits
Economic update Leadership and management changes as a result of the pandemic Managing for productivity Hiring the best people for the organization New motivation techniques
Surgent's Controller/CFO Update: Hot Topics Facing Today's Financial Professional - On-Demand Webcast
Available Until
Online
4.00 Credits
Economic update Leadership and management changes as a result of the pandemic Managing for productivity Hiring the best people for the organization New motivation techniques
Surgent's Controllership Skills Update - Budgeting, Forecasting, and Big Data - On-Demand Webcast
Available Until
Online
2.00 Credits
Why forecasts and budgets are frequently wrong: behavioral finance; improper goal setting, games, continuing the status quo, traditional budgeting techniques Incorporating strategy into budgets: improving measurement systems; common errors, developing strategies and appropriate measurements Expanding the budgeting framework: rolling forecasts; mission-based budgeting, zero-based budgeting, post-completion evaluations, contingency planning, black swan events, identifying improvements Big data: definition, challenges, goals, current uses/examples, sources of information Analytical tools: ration analysis, benchmarking, Pareto analysis, trend analysis, regression, simulation, dashboards
Surgent's Controllership Skills Update: Current Survival Skills - On-Demand Webcast
Available Until
Online
2.00 Credits
Changing Role of Financial Professionals: Priorities Change in mission Valued-added actions Strategic Measurements: Common errors and guidelines for improvement Balanced scorecard Strategy development and implementation Budgeting basics and next steps Risk Management: Recent lessons, including Black Swan events Defining Enterprise Risk Management (ERM) Implementation Developing a Financial Leadership Pipeline: Changing employment environment Retaining the right employees Compensation Hiring process Capital Projects: Types of projects Factors affecting capacity Valuation techniques Cash management M&A Activity: Current environment Controller’s role Strategic questions Sample transactions Due diligence Implementation Introducing Improvements/Innovation: Getting started Establishing an environment Potential first projects Organizational structure
Surgent's Controllership Skills Update: Mergers, Acquisitions, and Alliances - On-Demand Webcast
Available Until
Online
2.00 Credits
Recent trends: M&A activity; contributing factors/reasons for current levels; examples of recent transactions; IPOs (Initial Public Offering) and SPACs (Special-Purpose Acquisition Company); strategic spin-offs/splits; internal venture capital activities; incubators Expanded role of financial professionals: establishing strategy; valuation techniques; execution plan; due diligence; sources of industry information; goodwill; post-completion evaluations Negotiations: Improving your communication skills; establishing an environment for success; list of dos and don’ts Alliances and outsourcing: steps to forming an alliance; examples of recent alliances; determining if outsourcing (short and long-term) is correct for your organization; steps to improve results
Surgent's Controllership Skills Update: Risk Management - On-Demand Webcast
Available Until
Online
2.00 Credits
Rethinking Risk Management: Historic view Challenges Rules Recent lessons Required skills Sources of Risk: Economy Competitors Operations Investments Strategy Compensation Routine practices Unethical behavior. Enterprise Risk Management (ERM): Defining ERM Areas of focus Implementation Planning for disasters Business continuity Contingencies Analytical Tools: Post-completion evaluations Simulation Z-score Hedging Brainstorming Mind mapping Delphi technique
Surgent's Corporate Bankruptcy Basics: Understanding the Reorganization and Liquidation Process - On-Demand Webcast
Available Until
Online
1.00 Credits
Commencement of a corporate bankruptcy proceeding Protections provided to Chapter 11 and 7 debtors under the Bankruptcy Code Key procedural aspects of bankruptcy The automatic stay Differences between Chapters 7 and 11 bankruptcy cases How a debtor liquidates under Chapter 7 Proofs of claim Chapter 11 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 Critical Conversations: Having the "Hard to Have" Discussions - On-Demand Webcast
Available Until
Online
2.00 Credits
Identifying when issues need immediate resolution Approaches for preparing for and having difficult conversations Effective communication skills for challenging conversations
Surgent's Critical Issues Involving Taxation of Construction Contractors - Download
Available Until
Online
4.00 Credits
The impact of recent legislation on the construction industry How to qualify for the “small contractor exemption” and its advantages to the taxpayer Options available to the “small” contractor regarding taxation of long-term contracts How the choice of entity impacts taxation of contractors How AMT impacts the construction industry IRC §460 and “large” contractors How “uninstalled materials” impact taxation of contractors How the “look-back” rules impact contractors How the “10 percent method” can allow certain contractors to defer recognizing taxable income Critical tax planning strategies for contractors
Surgent's Crowdfunding: A General Overview - On-Demand Webcast
Available Until
Online
1.00 Credits
How crowdfunding works The different types of crowdfunding programs Popular crowdfunding platforms Strategies for building a crowdfunding community Creating a crowdfunding campaign Running a crowdfunding campaign
Surgent's Current Developments and Best Practices for Today's CFOs and Controllers - Download
Available Until
Online
8.00 Credits
Economic update Leadership and management changes as a result of the pandemic Expense control that works. Understanding our changing workforce and working environment Financial risk analysis Enterprise risk management Metrics and benchmarking Improving bank relationships and borrowing