CPE Catalog & Events
Surgent's Select Estate and Life Planning Issues for the Middle-Income Client - On-Demand Webcast
Available Until
Online
4.00 Credits
Changes to the lifetime estate tax exemption in light of proposed regulations SECURE 2.0 updates More than 20 documents that should be reviewed that are neither a will nor trust Provisions you need in a will Trusts and other arrangements for children Durable powers of attorney for healthcare and for financial matters Realistic retirement goals Developments relative to estate tax, and the implications for planning
Surgent's Service Organization Control Reports - A User Auditor View - On-Demand Webcast
Available Until
Online
2.00 Credits
Types of SOC reports Uses of SOC reports by user auditors Characteristics of SOC reports Format of a SOC1 report Using a SOC1 report on a financial statement audit
Surgent's Skills to Enhance Personal and Professional Networks - On-Demand Webcast
Available Until
Online
2.00 Credits
The value of strategic networking Quality vs. quantity in networking Networking for professional opportunities Person-to-person networking Maintaining and expanding your current connections Networking for introverts Long-term networking strategies
Surgent's Small-Business Accounting, Audit, and Attest Update - Download
Available Until
Online
4.00 Credits
Small and medium-sized business-related ASUs, including recent PCC activities Practice guidance on implementing ASC 842, Leases Recently issued AICPA standards Engagement quality update
Surgent's Social Security and Medicare: Planning for You and Your Clients - Download
Available Until
Online
12.00 Credits
Legislative developments A full chapter devoted to determining the best planning options for maximizing joint Social Security benefits Retirement benefits: Amount of benefits in various circumstances; how the amounts are distributed within the family unit Qualification: Has the client retired? How business entities may be used for Social Security advantage Income taxation of Social Security: avoidance tactics Spousal benefits: Should a spouse return to work? What benefits does a spouse have and when and how do they relate to benefits decisions by the client? When can hiring the spouse increase overall benefits? Why should both spouses qualify for survivor benefits? Disability benefits When to start Social Security benefits: Advantages and disadvantages at ages 62, full retirement age, and 70 Coordinating benefits: Should you take Social Security first and higher-balance IRA distributions later, or take IRA balances first and enhanced Social Security benefits later? Pensions: Distribution strategies; how to use the minimum distribution rules in concert with Social Security benefits IRAs: Is it time to convert to a Roth? Medicare, Part D prescription drugs: what retirees need to know Looking forward: Are changes ahead?
Surgent's Social Security and Medicare: Planning for You and Your Clients - On-Demand Webcast
Available Until
Online
8.00 Credits
Legislative developments A full chapter devoted to determining the best planning options for maximizing joint Social Security benefits Retirement benefits: Amount of benefits in various circumstances; how the amounts are distributed within the family unit Qualification: Has the client retired? How business entities may be used for Social Security advantage Income taxation of Social Security: avoidance tactics Spousal benefits: Should a spouse return to work? What benefits does a spouse have and when and how do they relate to benefits decisions by the client? When can hiring the spouse increase overall benefits? Why should both spouses qualify for survivor benefits? Disability benefits When to start Social Security benefits: Advantages and disadvantages at ages 62, 66, and 70 Coordinating benefits: Should you take Social Security first and higher-balance IRA distributions later, or take IRA balances first and enhanced Social Security benefits later? Pensions: Distribution strategies; how to use the minimum distribution rules in concert with Social Security benefits IRAs: Is it time to convert to a Roth? Medicare, Part D prescription drugs: what retirees need to know
Surgent's Social Security: Dispelling Common Myths with Essential Truths - On-Demand Webcast
Available Until
Online
2.00 Credits
Will Social Security be there for me? How is my benefit calculated? Can I claim my benefit and work too? When do I stop paying Social Security taxes? Why does my government pension cause my benefits to be reduced? Can I claim spousal benefits now and my own later? What is my breakeven? Can I claim benefits from my ex-spouse? What do you mean I may pay taxes on my income benefits? … and more!
Surgent's Starting a Small Business: What Every Trusted Advisor and Entrepreneur Needs to Know - On-Demand Webcast
Available Until
Online
2.00 Credits
Understanding the time commitment required to start and run a business Selecting a corporate structure to protect your personal assets Building your product or service Sales and marketing in your business Establishing your owners, investors, managers, and employees Accounting, recording-keeping, and other software programs Leases, contracts, and employee agreements Protecting intellectual property Insurance Business plans Financing Market position
Surgent's Stock vs. Asset Acquisitions of C Corporations - On-Demand Webcast
Available Until
Online
2.00 Credits
Advantages and disadvantages to buyer and seller of an asset acquisition and a stock acquisition Tax treatment of consulting agreements and covenants not to compete Sale of personal goodwill associated with an asset acquisition Tax consequences associated with a stock acquisition and an asset acquisition Acquisitive reorganizations Non-tax issues that must be considered when a corporation is acquired
Surgent's Strategies for Maximizing Social Security Benefits - On-Demand Webcast
Available Until
Online
2.00 Credits
When is a person eligible to take Social Security benefits? Factors to consider when selecting an option for taking Social Security benefits Is there a best age to start taking Social Security benefits? How to maximize Social Security benefit payments for surviving spouses How can a divorced spouse collect Social Security benefits based on the work record of a former spouse? How minor children can collect Social Security benefits based on the work record of an older parent
Surgent's Successful Communication - On-Demand Webcast
Available Until
Online
2.00 Credits
Barriers to communication, especially when working remotely Modules and best practices for effective communication Keys to effective non-verbal communication Effective listening techniques
Surgent's Summary and Analysis of the Inflation Reduction Act of 2022 - On-Demand Webcast
Available Until
Online
2.00 Credits
The 15% corporate tax 1% tax on the repurchase of corporate stock Enhancement of IRS services Prescription drug pricing reform, including drug price negotiation Maximum out-of-pocket cap for Medicare beneficiaries Extension of Affordable Care Act subsidies for certain individuals whose household income exceeds 400% of the poverty line Clean energy and efficiency incentives for individuals Energy Efficient Home Improvement Credit Energy efficient commercial buildings deduction (Section 179D) Extensions, increases, and modifications of the New Energy Efficient Home Credit Clean Vehicle Credit - now available at point of sale - and credit for previously owned clean vehicles Qualified commercial clean vehicles Transfers of certain credits to an unrelated transferee Increase in Research Credit against payroll tax for small businesses
Surgent's Surging Auditors: Daily Dilemmas - Download
Available Until
Online
1.00 Credits
The importance of proper documentation of workpapers Meeting firm-mandated ethical requirements Independence issues related to client relationships Client engagement and entertainment Accurate and complete reporting of time
Surgent's Surging Auditors: Internal Out of Control - Download
Available Until
Online
1.00 Credits
Refresher on understanding internal controls When testing internal controls is required When testing of internal controls is an effective strategy to reduce substantive testing Designing tests of controls Responses when deviations are discovered in the design or operating effectiveness of internal control
Surgent's Surging Auditors: Professional Skeptic - Download
Available Until
Online
1.00 Credits
Demonstrating professional skepticism Assessing audit evidence Responding to contradictory evidence Assessing the sufficiency of audit evidence
Surgent's Surging Auditors: Revenue Rush - Download
Available Until
Online
1.00 Credits
Application of ASC 606 to contractual situations Identifying key information necessary to apply ASC 606 Assessing compliance with the guidance of ASC 606
Surgent's Surging Auditors: Searching for Unrecorded Liabilities - Download
Available Until
Online
1.00 Credits
Optimal resource requests to support an appropriate search for unrecorded liabilities Tracing transactions to the detail to identify whether liabilities are properly recorded Evaluation of evidence to meet management’s assertions
Surgent's Surging Auditors: Wally's Warehouse - Download
Available Until
Online
1.00 Credits
Observation and professional skepticism Interviewing the client Performing test counts Evaluating the results obtained
Surgent's Taking Advantage of Installment Sales - Download
Available Until
Online
2.00 Credits
How does the IRC define an installment sale under IRC Sec 453? When can a taxpayer utilize the provisions of IRC Sec 453? When should a taxpayer utilize the provisions of an installment sale and when should it be avoided? How does the issue of a “dealer” vs. a “non-dealer” impact the use of the installment sale method? Reporting an installment sale when related parties are involved Calculating an installment sale How has the Tax Cuts and Jobs Act impacted the use of the installment sale method?
Surgent's Taking Advantage of Installment Sales - On-Demand Webcast
Available Until
Online
2.00 Credits
How does the IRC define an installment sale under IRC Sec 453? When can a taxpayer utilize the provisions of IRC Sec 453? When should a taxpayer utilize the provisions of an installment sale and when should it be avoided? How does the issue of a “dealer” vs. a “non-dealer” impact the use of the installment sale method? Reporting an installment sale when related parties are involved Calculating an installment sale How has the Tax Cuts and Jobs Act impacted the use of the installment sale method?