CPE Catalog & Events
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
Surgent's Mastering Basis Issues for S Corporations, Partnerships, and LLCs - Download
Available Until
Online
4.00 Credits
Applicable coverage of any basis considerations within any recent tax legislation enacted before the presentation Discuss new pass-through basis calculations required as attachments to certain individual returns Excess business losses and NOLs Tax Basis Capital Account Reporting Requirements How §179 limitations affect basis and how the “tax-benefit” rule is applied S corporations: Beware of final IRS regulations regarding “open debt” of S corporations; understand the effect of stock basis and debt basis and IRS’s recent focus on “at-risk basis” for shareholders; recognize how AAA applies or does not apply to certain S corporations; learn to apply the complex ordering rules and special elections that can have a big tax result; become aware of when you can have a taxable dividend in an S corporation; understand distributions of cash and property and post-termination transition rules, and temporary post-termination rules for eligible corporations LLCs and partnerships: Learn the detailed rules of §704 for preventing the shifting of tax consequences among partners or members; determine how to calculate basis under both §704 and for “at-risk” under §465; recognize how recourse, nonrecourse, and qualified nonrecourse debt can create significantly different tax results; review §754 step-up in basis rules; and learn how legislation cleans up the basis treatment of charitable contributions and foreign taxes paid
Surgent's Max the Tax: Common Deductions - Download
Available Until
Online
1.00 Credits
Home office deduction Alimony payments Charitable contributions Medical expense deduction Home mortgage interest deduction State and local income tax (SALT) deduction Gambling winnings and losses
Surgent's Max the Tax: Crowdfunding - Download
Available Until
Online
1.00 Credits
How crowdfunding works The different types of crowdfunding programs Strategies for building a crowdfunding campaign
Surgent's Max the Tax: Crypto Craze - Download
Available Until
Online
1.00 Credits
Introduction to cryptocurrency and key terms Chronology of cryptocurrency Virtual currency taxation Information on any updated guidance
Surgent's Max the Tax: Entity Selection - Download
Available Until
Online
1.00 Credits
Choice of entity decisions Client consultation questions regarding entity selection
Surgent's Max the Tax: Equity Compensation - Download
Available Until
Online
1.00 Credits
Stock grants, including Restricted Stock Awards (RSAs), Restricted Stock Units (RSUs), and Performance Share Units (PSUs) Stock options and rights, including Incentive Stock Options (ISOs), Non-Qualified Stock Options (NQSOs), Stock Appreciation Rights (SARs), and phantom awards Employee Stock Purchase Plans (ESPPs) Equity awards and partnerships / S corporations