CPE Catalog & Events
Surgent's Introducing Partner Capital Account Reporting - On-Demand Webcast
Available Until
TBD
2.00 Credits
Member Price: $89
How a partner’s outside basis and capital account differ Reconciling Schedule M-2 Form 1065 with Partnership K-1 Schedule L IRS requirement to report partner tax basis on the transactional approach Implications if a capital account is negative Deficit restoration accounts and qualified income offsets Modified outside basis method and modified previously taxed capital method Determining a partner’s beginning capital account for 2021 Beginning capital account for partnerships and partners consistently reporting on the tax basis
Surgent's Introduction to Forensic Accounting - On-Demand Webcast
Available Until
TBD
4.00 Credits
Member Price: $129
Review of the different aspects of forensic accounting The civil litigation process as it relates to forensic accounting Litigation services provided by forensic accountants Fraud detection and prevention Various types of fraud Training and certifications in forensic accounting Forensic accounting in bankruptcy proceedings Forensic accounting in family law proceedings Calculating damages for use in litigation Valuations Ethical issues pertinent to forensic accounting
Surgent's Introduction to the Audit Process and Risk Assessment - On-Demand Webcast
Available Until
TBD
2.00 Credits
Member Price: $89
History of the financial statement audit Objective of a financial statement audit Audit Process and Linkage Management and the Auditor’s Responsibilities Evaluating Audit Risk Risk Assessment Process Risk Assessment Procedures Documentation
Surgent's Key Partnership and S Corporation Tax Planning Strategies - Download
Available Until
TBD
4.00 Credits
Member Price: $79
Timely coverage of breaking tax legislation Tax consequences of retiring partners seeking liquidating distributions/redemptions and S corporation shareholders seeking the redemption of their shares At-risk and passive activity loss considerations Basis planning Related party transactions: making them work Income splitting and shifting with family can create considerable benefits Sale of ownership interest and NIIT considerations
Surgent's Key Partnership and S Corporation Tax Planning Strategies - On-Demand Webcast
Available Until
TBD
4.00 Credits
Member Price: $129
Timely coverage of breaking tax legislation Tax consequences of retiring partners seeking liquidating distributions/redemptions and S corporation shareholders seeking the redemption of their shares At-risk and passive activity loss considerations Basis planning Related party transactions: making them work Income splitting and shifting with family can create considerable benefits Sale of ownership interest and NIIT considerations
Surgent's Latest Developments in Government and Nonprofit Accounting and Auditing - Download
Available Until
TBD
8.00 Credits
Member Price: $159
Developing issues related to Yellow Book audits and single audits Key AICPA developments affecting audits of governments and nonprofits (including implementation of SAS No. 145 on risk assessment) Recent GASB activities directed toward state and local governments with an emphasis on the implementation of GASB No. 87, Leases The changes that occurred in NFP presentation and disclosure as a result of ASU No. 2020-07 The effects of FASB ASC 842, Leases, on nonprofits
Surgent's Latest Developments in Government and Nonprofit Accounting and Auditing - On-Demand Webcast
Available Until
TBD
8.00 Credits
Member Price: $199
Developing issues related to Yellow Book audits and single audits Key AICPA developments affecting audits of governments and nonprofits (including implementation of SAS No. 145 on risk assessment) Recent GASB activities directed toward state and local governments with an emphasis on the implementation of GASB No. 87, Leases The changes that occurred in NFP presentation and disclosure as a result of ASU No. 2020-07 The effects of FASB ASC 842, Leases, on nonprofits
Surgent's Latest Developments in Governmental Accounting and Auditing - Download
Available Until
TBD
8.00 Credits
Member Price: $159
Implementing the new Yellow Book Developing issues related to performing single audits under the OMB’s Uniform Guidance for Federal Awards Key AICPA developments affecting audits of governments including SAS No. 134, Auditor Reporting and Amendments, Including Amendments Addressing Disclosures in the Audit of Financial Statements, and SAS 135, Omnibus Statement on Auditing Standards--2019 Recent GASB activities directed towards state and local governments with an emphasis on the implementation of GASB No. 84, Fiduciary Activities and GASB No. 87, Leases
Surgent's Latest Developments in Nonprofit Accounting and Auditing - Download
Available Until
TBD
8.00 Credits
Member Price: $159
Developing issues related to Yellow Book audits and single audits Key AICPA developments affecting audits of nonprofits (including the implementation of SAS No. 145 on risk assessment) How ASU No. 2020-07 affected the reporting and disclosure of contributed nonfinancial assets through the lens of three implementers Understanding FASB ASC 842, Leases, and how nonprofits will implement the standard (including a look at early implementers and year two leasing issues)
Surgent's Lease Accounting: Exploring the New Standard - Download
Available Until
TBD
2.00 Credits
Member Price: $49
Leases (Topic 842) Overall lease accounting guidance Lessor Accounting 101 Lessee Accounting 101 Detailed review of accounting by lessees Sale and leaseback transactions Transition guidance Recently released ASUs impacting Topic 842
Surgent's Lease Accounting: The Impact of Changing Standards on Both Lessors and Lessees - On-Demand Webcast
Available Until
TBD
2.00 Credits
Member Price: $89
Outcomes of the recent FASB and IASB Joint Project related to Leases Differentiating between accounting and reporting requirements for operating and finance leases Evaluating possible material misstatement related to lease recognition, measurement, presentation and disclosure
Surgent's Lessons Learned From Recent Accounting Malpractice Actions - On-Demand Webcast
Available Until
TBD
2.00 Credits
Member Price: $109
Common instances of accounting malpractice Current claim trends Frequent defenses to claims Statute of limitations Damages Claims by practice area
Surgent's Lessons Learned from Successful Companies - On-Demand Webcast
Available Until
TBD
2.00 Credits
Member Price: $89
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
TBD
2.00 Credits
Member Price: $89
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
TBD
8.00 Credits
Member Price: $159
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
TBD
8.00 Credits
Member Price: $199
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
TBD
4.00 Credits
Member Price: $79
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
TBD
2.00 Credits
Member Price: $89
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
TBD
1.00 Credits
Member Price: $49
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 Management Fundamentals - On-Demand Webcast
Available Until
TBD
4.00 Credits
Member Price: $129
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