CPE Catalog & Events
FAQ Related to the Most Recent Audit Standards SAS Nos. 142-149
-
Online
2.00 Credits
Clarification of terminology and foundational principles underlying recent generally accepted auditing standards Answers to frequently asked questions that emerge in the proper application of risk-based audit concepts Highlights of important concepts included in SASs No. 142-149
Let's End Business Ethics
-
Online
2.00 Credits
Ethics defined Are there business ethics? How to identify ethical issues Deciphering your ethical code Why ethical behavior is good for your business How to make ethical decisions
Revenue Recognition Topic 606 - Identify the Contract Part 1
-
Online
1.20 Credits
Revenue Recognition
Revenue Recognition Topic 606 Contract with Customers - Identify the Contract Part 2
-
Online
1.20 Credits
Revenue Recognition Accounting
Asset Misappropriation - Let Me Count the Ways
-
Online
2.00 Credits
Identifying opportunity The three most common behavioral red flags that we should always look for The many ways to commit check fraud (it’s so easy) Why inventory is such a good place to hide theft of assets How to cover up inventory fraud Accounts Receivable Fraud and how it works How to count inventory that’s not there
Surgent's 2024 Tax Update
Available Until
Virtual
3.00 Credits
Timely coverage of breaking tax legislation Form 1099-K reporting requirements FinCEN reporting requirements under the Corporate Transparency Act in 2024 Employee Retention Tax Credit updates Review of pertinent cases and rulings affecting taxpayers Advanced practice, reporting, and other issues intertwined with advanced planning and discussion ideas
Surgent's 2024 Tax Update for Client Advisory Services
Available Until
Virtual
4.00 Credits
Common tax deadlines and penalties Employee Retention Credit – new developments Beneficial ownership information reporting Bonus depreciation changes Form 1099 reporting and changes Online accounts and IP PINs Virtual currency updates Green energy credit compliance
Surgent's A Complete Guide to Offers in Compromise
Available Until
Virtual
2.00 Credits
Legislative history American Jobs Creation Act of 2004 and changes to IRC Section 6159 Comprehensive coverage of the three main types of OIC Doubts as to collectability (DATC) Doubts as to liability (DATL) Effective tax administration (ETA) Hybrid of DATC Detailed walk-through of the process and key terms Practical solutions and success rates Various scams
Surgent's A Complete Guide to the Yellow Book
Available Until
Virtual
8.00 Credits
When is the auditor required to follow the Yellow Book (aka Government Auditing Standards or GAGAS)? How the Yellow Book requirements relate to generally accepted auditing standards and the single audit requirements The different types of Yellow Book audit and attestation engagements that auditors may be called upon to perform The Yellow Book standards related to the qualifications of the auditor (i.e., requirements related to independence, CPE, peer review, and more) The Yellow Book requirements related to the performance of and reporting on a financial audit The Yellow Book requirements related to attestation engagements (i.e., examinations, reviews, and agreed-upon procedures engagements) and performance audits
Surgent's A Complete Guide to the Yellow Book
Available Until
Virtual
8.00 Credits
When is the auditor required to follow the Yellow Book (aka Government Auditing Standards or GAGAS)? How the Yellow Book requirements relate to generally accepted auditing standards and the single audit requirements The different types of Yellow Book audit and attestation engagements that auditors may be called upon to perform The Yellow Book standards related to the qualifications of the auditor (i.e., requirements related to independence, CPE, peer review, and more) The Yellow Book requirements related to the performance of and reporting on a financial audit The Yellow Book requirements related to attestation engagements (i.e., examinations, reviews, and agreed-upon procedures engagements) and performance audits
Surgent's A Complete Tax Guide to Exit Planning
Available Until
Virtual
2.00 Credits
Gain exclusion and tax-free reorganization planning Gain exclusion with sales of C corporation stock – Section 1202 Deferral of gain with installment reporting Gain planning with partnerships Basis planning – basis step-up at death, gifts of interests to family Restructuring the business entity – C vs. S corporation, partnerships, LLCs Real estate planning – retention vs sales, like-kind exchanges Employee stock ownership plans – special tax incentives Employee benefit planning with ownership change Taxes other than the federal income tax – state tax, estate, gift and generation-skipping taxes, and property taxes Prospects for tax law change
Surgent's A Guide to Auditing Common Investments
Available Until
Virtual
2.00 Credits
Overview of common investment types Typical audit risks and related audit procedures Alternative Investments Fair value disclosure, including applying the fair value hierarchy
Surgent's A Guide to Gig Economy Tax Issues
Available Until
Virtual
2.00 Credits
Characteristics of a gig economy Who is an employee and who is an independent contractor? Form 1099-NEC and reporting of non-employee compensation Reporting on Form 1099-K Gig workers and the requirement to pay self-employment tax throughout the year State tax implications of remote work for the business owner and workers How remote work creates state tax nexus Tax implications of employee telecommuting for the employer The “convenience of the employer” rule Drivers of both people and of meals or other products Section 199A deduction Implications of the Vizcaino case
Surgent's A Guide to Nonqualified Deferred Compensation
Available Until
Virtual
2.00 Credits
The basics of nonqualified deferred compensation (NQDC) NQDC compliance Taxation of NQDC plans Types of NQDC plans Financing/funding NQDC plans Planning strategies
Surgent's A Practical Guide to Auditing Cash and Cash Equivalents
Available Until
Virtual
2.00 Credits
Explain typical audit risks and special considerations related to cash and cash equivalents Identify the risk of fraud related to cash and cash equivalents Describe designing a detailed audit plan, linking assessed risk to planned procedures Techniques used to perform the audit procedures associated with auditing cash and cash equivalents Obtaining evidence related to cash and cash equivalents Case study and test yourself questions related to auditing cash and cash equivalents
Surgent's AICPA Update
Available Until
Virtual
2.00 Credits
New SAS Nos. 142–145 AICPA Code of Professional Conduct Updates
Surgent's ASC 606 Insights: Contract Identification and Performance Obligations
Available Until
Virtual
2.00 Credits
Types of performance obligations Bundled offerings Customizations Modifications to product specifications Requests for additional services Enforceability and payment terms
Surgent's ASC 606 Insights: Licensing Revenue and Financial Statement Disclosures
Available Until
Virtual
2.00 Credits
Right to Use vs. Right to Access Functional IP Symbolic IP License Renewals Revenue Recognition Disclosures Information about Contracts with Customers Disaggregation of Revenue Transaction Price Allocated to the Remaining Performance Obligations Practices to Avoid
Surgent's ASC 606 Insights: Managing Variable Consideration and Modifications
Available Until
Virtual
2.00 Credits
Modifications to product specifications Requests for additional services Alterations in delivery timelines Constraining estimates Different types of variable payments in contracts, including discounts, rebates, and bonuses
Surgent's ASC 606 Insights: Timing of Revenue Recognition & Principal vs. Agent Considerations
Available Until
Virtual
2.00 Credits
Measuring Progress Output Methods Input Methods Factors Supporting Principal Conclusion Factors Supporting Agent Conclusion Mixed Conclusion (Both Principal and Agent)
