CPE Catalog & Events
Surgent's Understanding Partnership Taxation: Types of Basis, Contributions, and Distributions
Available Until
Virtual
4.00 Credits
Three different types of basis Contributions of property IRC 704(b) – Capital Accounts and Special Allocations Contributions of property and debt Contributions of services IRS Notice 2020-43
Surgent's Understanding S Corporation Taxation: Compensation Issues and Entity-Level Taxes
Available Until
Virtual
2.00 Credits
Reasonable compensation Fringe benefits for S corporation shareholders Built-in gains tax Excess passive income tax Notice 2020-75: PTE elections
Surgent's Understanding S Corporation Taxation: Late S Corporation Elections, Disproportionate Dist
Available Until
Virtual
2.00 Credits
Making an S corporation election and late filing relief Disproportionate distributions Selling S corporation shares Redemption rules
Surgent's Understanding S Corporation Taxation: Shareholder Basis, AAA, and Retained Earnings
Available Until
Virtual
2.00 Credits
S corporation earnings layers Observations on earnings layers S corporation basis calculation IRC 351 transactions Four loss tiers Appreciated property distributions
Surgent's Understanding and Managing Burnout Among Accounting and Finance Professionals
Available Until
Virtual
2.00 Credits
The causes of burnout in the accounting profession Effects of burnout on employee well-being Strategies to protect employee well-being in a highly demanding profession Organizational costs associated with employee burnout Tools used to measure employee well-being
Surgent's Understanding and Testing Control and Compliance in a Single Audit
Available Until
Virtual
4.00 Credits
The essential internal control concepts applied in a single audit How the auditor obtains an understanding of controls over compliance and then tests the effectiveness of those controls in a single audit How the auditor plans and performs tests of compliance in a single audit The identification and reporting of control and compliance findings
Surgent's Understanding and Testing Control and Compliance in a Single Audit
Available Until
Virtual
4.00 Credits
The essential internal control concepts applied in a single audit How the auditor obtains an understanding of controls over compliance and then tests the effectiveness of those controls in a single audit How the auditor plans and performs tests of compliance in a single audit The identification and reporting of control and compliance findings
Surgent's Understanding and Testing General Information Technology Controls
Available Until
Virtual
2.00 Credits
Defining GITC and application controls Major categories of GITC Understanding GITC Testing GITC
Surgent's Understanding the High-Stakes Mega Issues in A&A Today
Available Until
Virtual
4.00 Credits
Accounting and operational impacts of adopting Topic 606 Accounting and operational impacts of adopting ASU No. 2016-02 Impairment of both financial and non-financial assets Accounting for debt restructurings
Surgent's Understanding the High-Stakes Mega Issues in A&A Today
Available Until
Virtual
4.00 Credits
Technology trends impacting the accounting profession Going concern accounting and reporting issues ASC Topic 842, Leases, implementation challenges, and ongoing accounting Engagement quality update
Surgent's Unique Tax Attributes of Different Entity Types
Available Until
Virtual
2.00 Credits
Considerations for a small business owner Self-employment taxes Guaranteed payments to partners QBI deductions: Section 199A Built-in gains tax: S corporations Excess passive income tax: S corporations PTE elections: S corporations and partnerships Taxation of fringe benefits: S corporations Double taxation of C corporation dividends Taxation of limited liability companies Which entity to choose?
Surgent's Update on Recent AICPA Standard Setting: Staying Current in a Changing Environment
Available Until
Virtual
4.00 Credits
AICPA hot topics and standard setting initiatives Discussion of suite of nine integrated SASs effective for years ended December 31, 2021 Discussion of the standard on audit evidence effective for years ended December 31, 2022 Discussion of the standard on auditing accounting estimates and disclosures effective as of December 31, 2023 Discussion of the two standards on use of specialists and information from a pricing service, and the newly updated risk assessment standard effective for years ended December 31, 2023 Discussion of standards that are effective beginning in 2025, including those dealing with client acceptance and questions asked of the predecessor auditor, the partner’s responsibility for engagement quality, group audits, conforming changes to compliance auditing, and more
Surgent's Update on Recent AICPA Standard Setting: Staying Current in a Changing Environment
Available Until
Virtual
4.00 Credits
AICPA hot topics and standard setting initiatives Discussion of suite of nine integrated SASs effective for years ended December 31, 2021 Discussion of the standard on audit evidence effective for years ended December 31, 2022 Discussion of the standard on auditing accounting estimates and disclosures effective as of December 31, 2023 Discussion of the two standards on use of specialists and information from a pricing service, and the newly updated risk assessment standard effective for years ended December 31, 2023 Discussion of standards that are effective beginning in 2025, including those dealing with client acceptance and questions asked of the predecessor auditor, the partner’s responsibility for engagement quality, group audits, conforming changes to compliance auditing, and more
Surgent's Update on the AICPA's Enhancing Audit Quality Initiative
Available Until
Virtual
1.00 Credits
Status of the AICPA’s Enhancing Engagement Quality initiative Recent Peer Review results Common peer review findings
Surgent's Update on the SECURE 2.0 Act
Available Until
Virtual
2.00 Credits
Automatic enrollment requirements for 401(k) plans Change in the credit for small employer pension plan startup costs $2,000 saver’s match Changes in pooled employer plans Multiple employer 403(b) plans Increase in age for required beginning date for mandatory distributions Indexing IRA catch-up limit Higher catch-up limit to apply at age 60, 61, 62, and 63 Treatment of student loan payments as elective deferrals for purposes of matching contributions Application of credit for small employer pension startup costs to employers who join an existing plan Small immediate financial incentives for contributing to a plan Withdrawals for certain emergency expenses Starter 401(k) plans for employers with no retirement plans Improving coverage for part-time workers Recovery of retirement plan overpayments Tax treatment of IRAs involved in a prohibited transaction Clarification of substantially equal periodic payment rule
Surgent's Using ChatGPT with Excel
Available Until
Virtual
2.00 Credits
Introduction to ChatGPT and other AI (artificial intelligence) language models Discussion of best practices for using ChatGPT with Excel Use ChatGPT to create, debug, and explain formulas Use ChatGPT to learn how to use Excel features Use ChatGPT to automate repetitive tasks in Excel Use ChatGPT to easily create macros
Surgent's Using the Work of a Specialist and Internal Audit
Available Until
Virtual
2.00 Credits
Using the work of management’s specialist Using the work of the auditor’s specialist Using the work of internal audit Using the work of a pricing service
Surgent's Weekly Expert Hour (Original Air Date: 09/17/20)
Available Until
Virtual
1.00 Credits
IRS Notice 2020-66 IRS Notice 2020-71 BBA centralized partnership audit regime Where to live in retirement Reasons 2020 is the year for Roth conversions
Surgent's Weekly Expert Hour (Original Air Date: 1/06/22)
Available Until
Virtual
1.00 Credits
The status of the Build Back Better Act as of 1/6/22 IRS Letters 6419 and 6475 Update on disaster relief as of 1/6/22 Individual health insurance in 2022
Surgent's Weekly Expert Hour (Original Air Date: 1/07/21)
Available Until
Virtual
1.00 Credits
Highlights of new end-of-2020 tax legislation Donor-advised funds Key themes for the economy and markets in 2021 Retirement income planning
