CPE Catalog & Events
Webcast: Financial Reporting: Miscellaneous Topics-U.S. GAAP vs IFRS 2024
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Webcast
2.0 Credits
Foreign currency Borrowing costs Related party disclosures Fair value Business combinations Consolidations Joint arrangements Revenue
Webcast: Surgent's Going Concern Accounting and Reporting Considerations
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Webcast
2.0 Credits
Current FASB accounting standards related to going concern, including the new requirements of ASU 2014-15 Evaluating risk of material misstatement in financial reports related to improper presentation and disclosure of going concern uncertainty The responsibility of an independent accountant for evaluating going concern uncertainty under various levels of engagement to perform attest and non-attest services New requirements of SAS No. 132 and SSARS No. 24 related to an auditor's responsibility for considering going concern uncertainty?
Webcast: Surgent's Top Ten Questions from Partnership Clients Regarding the Section 754 Election
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Webcast
4.0 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?
Webcast: New Manager Series: The How To's of Leading 2024
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Webcast
2.0 Credits
Leadership Development Delegation Feedback Time Management
Webcast: Surgent's Work-Life Balance: Maximizing Productivity and Understanding Related Tax Issues
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Webcast
2.0 Credits
Discuss how productivity strategies may improve work-life balance Understand the state tax consequences that may arise when working from home Identify and discuss challenges unique to financial professionals Review how some organizations are providing support to improve work-life balance Explore the role of alternative work arrangements Examine challenges unique to auditors versus tax professionals A comparison of work-life balance between public and industry accountants How work-family conflict varies among financial professionals Recommendations for improving work-life balance
Webcast: Surgent's Features and Benefits of SEP IRAs and SIMPLE IRAs
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Webcast
2.0 Credits
Applicable provisions of SECURE Act 2.0 Key features for choosing a retirement plan for a small business Key questions an advisor must ask a small business owner to help determine which retirement plan is suitable for their business Key questions an advisor must ask a small business owner to help ensure compliance with a SEP IRA or a SIMPLE IRA How SEP and SIMPLE IRAs benefit the small business owner How SEP and SIMPLE IRAs benefit employees of small businesses The tax benefits that help to offset the cost of employer contributions How to determine which business is eligible to adopt a SIMPLE IRA How to determine which employees must be covered
Webcast: Surgent's Unconscious Bias for Managers, Supervisors and Executives
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Webcast
2.0 Credits
Unconscious bias, including the five defining characteristics of unconscious bias The real-world impacts of unconscious biases, including impacts on racial minorities, women and older workers The concept of microaggressions, with examples An effective strategy for adult learning that can be applied to change unconscious biases, which can also be used to learn other skills A framework for handling mistakes and using them to build trust and respect in the workplace. We call this the "oops, did I just say that?" section.
Webcast: Surgent's Four Tiers of Loss Limitations: A Guide to the Rules for Pass-Through Entities
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Webcast
4.0 Credits
The Inflation Reduction Act of 2022 Tier 1: Basis limitations for S corporation shareholders and partners Tier 2: Section 465 at-risk limitations for S corporation shareholders and partners, including the impact of debt, indemnities, guarantees and shareholder/partner agreements Tier 3: Section 469 passive loss limitations and exceptions to the limitations Tier 4: The excess business loss limitation of the Tax Cuts and Jobs Act of 2017 (new 461(l)), American Rescue Plan Act and Inflation Reduction Act
Webcast: Surgent's Mastering Accounting for Income Taxes
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Webcast
4.0 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
Webcast: Surgent's U.S. Taxation of Foreign Corporations: A Case Study Approach
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Webcast
3.0 Credits
Understand how to approach and analyze the U.S. taxation of foreign corporations Using an example, calculate GILTI, Subpart F andPFIC 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 andPFIC regimes for individuals and corporations Identify basic strategies for managing tax liabilities related to foreign corporations
Webcast: S Corporations: Allocation of Results 2024
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Webcast
2.0 Credits
The general approach to the allocation of S corporation tax results to the shareholders Separately stated and non-separately stated items determination and consequences Allocation complications and related tax consequences when the stock of the S corporation is sold Special allocation rules when new stock is issued or outstanding stock is redeemed Allocation of taxable income when the S corporation election is terminated mid-year Tax compliance responsibilities related to a mid-year termination of the S corporation status
Webcast: Forensic Accounting 2024
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Webcast
4.0 Credits
Forensic Accounting Family Law Business Valuations Economic Damages Fraud Financial Investigations
Webcast: How to Manage Your CPA Practice 2024
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Webcast
4.0 Credits
Client management Employee management Pricing models Partner management
Webcast: Identifying, Evaluating and Solving Financial Planning Issues 2024
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Webcast
4.0 Credits
Cash flow management and budgeting Insurance Investments Education Income tax Retirement Estate planning Closely-held business owners Marriage, cohabitation and divorce
Webcast: K2's QuickBooks For Accountants
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Webcast
8.0 Credits
New features in QuickBooks Desktop and Online Enhancing internal controls in QuickBooks-based environments Improving financial and operational reporting when using QuickBooks and QuickBooks Online Best practices for setting up companies
Webcast: Revenue Recognition Under ASC 606 2024
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Webcast
1.0 Credits
Five-step process to recognize revenue under ASC 606 Step 1: Identify the contract Step 2: Identify the performance obligations Step 3: Determine the transaction price Step 4: Allocate the transaction price Step 5: Recognize revenue
Webcast: Lease Accounting for Lessees Under ASC 842 2024
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Webcast
1.0 Credits
Summary of key changes from ASC 840 to 8422 Technical requirements of ASC 842 Impact on lessees Impact of COVID Disclosure requirements
Webcast: Fraud Stories Series November 2024
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Webcast
2.0 Credits
Fraud Internal controls Auditing Ethical issues Advanced accounting issues Risk management
Webcast: Surgent's Annual Accounting and Auditing Update
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Webcast
8.0 Credits
Recently issued FASB Accounting Standards Updates, PCC Update and items on the FASB's Technical Agenda Leases - Topic 842 ASC 326: CECL Review of SAS 142 - Focus on Audit Evidence Recently issued SASs and other AICPA activity SSARS No. 25 and other recently issued SSARS Detailed review of SAS 145 Other important A&A practice matters
Webcast: The Best Federal Tax Update Course by Surgent
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Webcast
8.0 Credits
Comprehensive coverage of the Inflation Reduction Act, including: The Clean Vehicle Credit, Credit for Previously Owned Clean Vehicles, Credit for Qualified Commercial Clean Vehicles, Residential Clean Energy Credit, Energy Efficient Home Improvement Credit and Premium Tax Credit Comprehensive coverage of the SECURE 2.0 Act, including: Expanding Enrollment in Retirement Plans, Increase in Age for Required Beginning Date for Mandatory Distributions and New Exceptions to Penalty-Free Withdrawal from Retirement Plans Timely coverage of breaking tax legislation New Form 1099-K reporting requirements Detailed analysis and examples of Sale of Passthrough Entity Interest and Net Investment Income Tax Bonus Depreciation Section 163(j) Section 174 Research and Experimental Expenditures Residency and Domicile Selling a principal residence, including tax planning strategies Virtual currency, including recent developments regarding NFTs New FinCEN reporting requirements in 2024 Practice aids, including all the numbers applicable for the current year -- inflation-adjusted amounts, mileage rates, retirement contributions and more Advanced practice, reporting and other issues intertwined with advanced planning and discussion ideas