CPE Catalog & Events
Surgent's A Practical Guide to Auditing Cash and Cash Equivalents - On-Demand Webcast
Available Until
Online
2.00 Credits
Explain typical audit risks and special considerations related to cash and cash equivalents Identify the risk of fraud related to cash and cash equivalents Describe designing a detailed audit plan, linking assessed risk to planned procedures Techniques used to perform the audit procedures associated with auditing cash and cash equivalents Obtaining evidence related to cash and cash equivalents Case study and test yourself questions related to auditing cash and cash equivalents
Surgent's AICPA Update - Download
Available Until
Online
2.00 Credits
New SAS Nos. 142–145 AICPA Code of Professional Conduct Updates AICPA’s proposed Statements on Quality Management Standards
Surgent's Accounting Changes and Error Corrections - Download
Available Until
Online
2.00 Credits
FASB ASC Topic No 250, Accounting Changes and Error Corrections Accounting changes and error corrections taking the shape of: Changes in accounting principle; Changes in accounting estimates; Changes in reporting entity;
Surgent's Accounting Hot Topics - On-Demand Webcast
Available Until
Online
2.00 Credits
Technology trends and hot topics Fair value concepts Accounting for business combinations Asset impairment accounting
Surgent's Accounting Principle Changes - Download
Available Until
Online
1.00 Credits
An overview of the accounting requirements with respect to accounting principle changes Accounting changes that can take the shape of changes in accounting principle, changes in accounting estimates, and changes in reporting entity The ASUs that have affected ASC topics over the last few years
Surgent's Accounting and Auditing Credit Losses Under ASC 326 - On-Demand Webcast
Available Until
Online
2.00 Credits
Scope and overview of ASC 326 Applying ASC 326 and the CECL model Transitioning to ASC 326 Presentation and disclosure requirements of ASC 326 Auditing accounting estimates Key changes to auditing estimates due to the issuance of ASC 326
Surgent's Accounting and Auditing Revenue - On-Demand Webcast
Available Until
Online
2.00 Credits
Topic 606, Revenue from Contracts with Customers, including recently issued ASUs impacting Topic 606 The FASB’s new five-step revenue recognition model, including hands-on examples and illustrations of the new guidance, including presentation and disclosure requirements Performing an effective risk assessment related to revenue Common internal controls and substantive audit procedures related to revenue
Surgent's Accounting for Guarantees - Download
Available Until
Online
1.00 Credits
Overview of the accounting related to guarantees Review of the reporting related to guarantees Examination of the disclosure requirements related to guarantees
Surgent's Accounting for Software - Internal Use and External Sales - Download
Available Until
Online
2.00 Credits
The accounting, reporting, and disclosure requirements related to software Internal-use software arrangements Cloud and non-cloud based arrangements Software for resale Software sold to third parties ASC Topic 350-40 ASC Topic 985-20
Surgent's Accounting for and Auditing Complex Investments - On-Demand Webcast
Available Until
Online
2.00 Credits
The fair value measurement process Derivative and hedge accounting under ASC 815 Accounting and auditing considerations related to the use of the equity method of accounting under ASC 323 Accounting and auditing considerations related to investments in cryptocurrency and digital assets
Surgent's Accounting for and Auditing Inventory - On-Demand Webcast
Available Until
Online
2.00 Credits
Elements of inventory cost and full-absorption costing Valuation methodologies, including LIFO, FIFO, weighted average, and specific identification Obsolescence reserves Retail inventory valuation basics Physical inventory observation approach refresher Accounting issues related to consigned inventory Risk associated with and steps performed in auditing of inventories.
Surgent's Accounting for and Auditing Leases - On-Demand Webcast
Available Until
Online
2.00 Credits
ASU No. 2016-02, Leases (Topic 842) Overall lease accounting guidance for both lessees and lessors Detailed review of accounting by lessees Transition guidance Other operational issues Control and risk considerations related to auditing leases Common audit procedures related to auditing leases and the adoption of ASC 842
Surgent's Accounting, Audit, and Attest Update for Practitioners with Small-Business Clients - Download
Available Until
Online
8.00 Credits
Private company standard setting activities Small and medium-sized business-related ASUs Lease accounting update Lessons adopted from the adoption of Topic 606 Special purpose frameworks -- Cash, modified cash, and tax basis Common small and medium-sized business financial statement errors and deficiencies Newly issued SSARS and SSAE standards SASs effective for 2022 year-end audits
Surgent's Achieving High Levels of Compliance and Customer Service in Your Organization - Download
Available Until
Online
4.00 Credits
Why customer service is not just having nice people; it is truly serving the customer Analysis of the value of the customer to compare it to various costs creating an ROI How to develop a compliance program that adds value to the customer A hard look at several companies and industries that have mastered the dual objectives How COVID-19 has affected compliance and customer service
Surgent's Achieving High Levels of Compliance and Customer Service in Your Organization - On-Demand Webcast
Available Until
Online
4.00 Credits
Why customer service is not just having nice people; it is truly serving the customer Analysis of the value of the customer to compare it to various costs creating an ROI How to develop a compliance program that adds value to the customer A hard look at several companies and industries that have mastered the dual objectives How COVID-19 has affected compliance and customer service
Surgent's Adapting to Today's Changing Accounting Landscape - On-Demand Webcast
Available Until
Online
1.00 Credits
Evolving accounting landscape Data complexity in accounting and tax Value-added billing Artificial Intelligence Shifting client expectations Navigating regulatory uncertainty The impact of accountants on society Embracing change and innovation Pipeline challenges
Surgent's Advanced Critical Tax Issues for Limited Liability Companies and Partnerships - Download
Available Until
Online
8.00 Credits
Coverage of the Inflation Reduction Act of 2022 Single-member limited liability companies as an alternative to subsidiaries Cancellation of indebtedness: rules and regulations How the IRS views members or partners for Social Security purposes Special problems when forming an LLC Debt issues and problems in structuring LLCs and LLPs, including loan guarantee issues, recourse and nonrecourse debt, the at-risk basis rules, and new regulations restricting “bottom dollar” guarantees Distributions: is it just a disguised sale? New regulations eliminate certain tax-deferred leveraged partnership transactions Death or retirement of a member or partner -- Understanding the alternatives Step-up in basis issues -- How to make the computations and elections Property transactions between the LLC/LLP and its members or partners -- Inbound and outbound transactions: what to do with built-in gain or loss property Partnership losses: when are they deductible? See, in particular, TCJA and CARES override Material participation rules for LLC members and limited partners: how they affect passive loss issues Continuation and termination of an LLC/partnership in the context of a merger or acquisition Sales of an LLC Interest -- holding period, and hot asset issues Impact of the tax on investment income on the sale of an interest in a partnership or LLC Repeal of technical termination of partnership provision
Surgent's Advanced Critical Tax Issues for Limited Liability Companies and Partnerships - On-Demand Webcast
Available Until
Online
8.00 Credits
Coverage of the Inflation Reduction Act of 2022 Single-member limited liability companies as an alternative to subsidiaries Cancellation of indebtedness: rules and regulations How the IRS views members or partners for Social Security purposes Special problems when forming an LLC Debt issues and problems in structuring LLCs and LLPs, including loan guarantee issues, recourse and nonrecourse debt, the at-risk basis rules, and new regulations restricting “bottom dollar” guarantees Distributions: is it just a disguised sale? New regulations eliminate certain tax-deferred leveraged partnership transactions Death or retirement of a member or partner -- Understanding the alternatives Step-up in basis issues -- How to make the computations and elections Property transactions between the LLC/LLP and its members or partners -- Inbound and outbound transactions: what to do with built-in gain or loss property Partnership losses: when are they deductible? See, in particular, TCJA and CARES override Material participation rules for LLC members and limited partners: how they affect passive loss issues Continuation and termination of an LLC/partnership in the context of a merger or acquisition Sales of an LLC Interest -- holding period, and hot asset issues Impact of the tax on investment income on the sale of an interest in a partnership or LLC Repeal of technical termination of partnership provision
Surgent's Advanced Critical Tax Issues for S Corporations - Download
Available Until
Online
10.00 Credits
Final regulations on “eligible terminated S corporations” (ETSCs) Cases, rulings, and tax law changes affecting S corporations Compensation planning in S corporations, including limitations in a family-controlled business; self-employment tax issues, including IRS efforts to address underreporing of S corporation officer compensation Use of redemptions: still some advantages Planning for the liquidation of an S corporation Tax issues for family ownership of S corporation stock Impact of the tax on net investment income on sales of S corporation stock Stock basis: Loss limitations, AAA, and distribution issues in depth Debt basis: what the regulations on back-to-back loans mean to investors Estate planning for S corporation shareholders, including buy-sell agreements, QSubs, ESBTs, and uses of life insurance Built-in gains: the 5-year recognition period S corporation structuring: one class of stock Methods of accounting Legislation on mortgage interest reporting, basis, statute of limitations, and tax return due dates
Surgent's Advanced Critical Tax Issues for S Corporations - On-Demand Webcast
Available Until
Online
8.00 Credits
Final regulations on “eligible terminated S corporations” (ETSCs) Cases, rulings, and tax law changes affecting S corporations Compensation planning in S corporations, including limitations in a family-controlled business; self-employment tax issues, including IRS efforts to address underreporing of S corporation officer compensation Use of redemptions: still some advantages Planning for the liquidation of an S corporation Tax issues for family ownership of S corporation stock Impact of the tax on net investment income on sales of S corporation stock Stock basis: Loss limitations, AAA, and distribution issues in depth Debt basis: what the regulations on back-to-back loans mean to investors Estate planning for S corporation shareholders, including buy-sell agreements, QSubs, ESBTs, and uses of life insurance Built-in gains: the 5-year recognition period S corporation structuring: one class of stock Methods of accounting Legislation on mortgage interest reporting, basis, statute of limitations, and tax return due dates