CPE Catalog & Events
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)
Surgent's Accounting Changes and Error Corrections - What Every CPA Needs to Know
Available Until
Virtual
2.00 Credits
FASB ASC Topic No 250, Accounting Changes and Error Corrections Accounting changes and error corrections taking the shape of: Changes in accounting principle; Changes in accounting estimates; Changes in reporting entity;
Surgent's Accounting Hot Topics
Available Until
Virtual
2.00 Credits
Technology trends and hot topics Fair value concepts Accounting for business combinations Asset impairment accounting
Surgent's Accounting Principle Changes -- What Every CPA needs to know
Available Until
Virtual
1.00 Credits
An overview of the accounting requirements with respect to accounting principle changes Accounting changes that can take the shape of changes in accounting principle, changes in accounting estimates, and changes in reporting entity The ASUs that have affected ASC topics over the last few years
Surgent's Accounting and Auditing Credit Losses Under ASC 326
Available Until
Virtual
2.00 Credits
Scope and overview of ASC 326 Applying ASC 326 and the CECL model Transitioning to ASC 326 Presentation and disclosure requirements of ASC 326 Auditing accounting estimates Key changes to auditing estimates due to the issuance of ASC 326
Surgent's Accounting and Auditing Revenue
Available Until
Virtual
2.00 Credits
Topic 606, Revenue from Contracts with Customers, including recently issued ASUs impacting Topic 606 The FASB’s new five-step revenue recognition model, including hands-on examples and illustrations of the new guidance, including presentation and disclosure requirements Performing an effective risk assessment related to revenue Common internal controls and substantive audit procedures related to revenue
Surgent's Accounting for Guarantees
Available Until
Virtual
1.00 Credits
Overview of the accounting related to guarantees Review of the reporting related to guarantees Examination of the disclosure requirements related to guarantees
Surgent's Accounting for Litigation and Legal Contingencies
Available Until
Virtual
2.00 Credits
Recognition and measurement of legal contigencies Impact from new information Events after the date of the financial statements Recognized subsequent events
Surgent's Accounting for Software - Internal Use and External Sales
Available Until
Virtual
2.00 Credits
The accounting, reporting, and disclosure requirements related to software Internal-use software arrangements Cloud and non-cloud based arrangements Software for resale Software sold to third parties ASC Topic 350-40 ASC Topic 985-20
Surgent's Accounting for and Auditing Complex Investments
Available Until
Virtual
2.00 Credits
The fair value measurement process Derivative and hedge accounting under ASC 815 Accounting and auditing considerations related to the use of the equity method of accounting under ASC 323 Accounting and auditing considerations related to investments in cryptocurrency and digital assets
Surgent's Accounting for and Auditing Inventory
Available Until
Virtual
2.00 Credits
Elements of inventory cost and full-absorption costing Valuation methodologies, including LIFO, FIFO, weighted average, and specific identification Obsolescence reserves Retail inventory valuation basics Physical inventory observation approach refresher Accounting issues related to consigned inventory Risk associated with and steps performed in auditing of inventories.
Surgent's Accounting for and Auditing Leases
Available Until
Virtual
2.00 Credits
ASU No. 2016-02, Leases (Topic 842) Overall lease accounting guidance for both lessees and lessors Detailed review of accounting by lessees Transition guidance Other operational issues Control and risk considerations related to auditing leases Common audit procedures related to auditing leases and the adoption of ASC 842
Surgent's Accounting, Audit, and Attest Update for Practitioners with Small-Business Clients
Available Until
Virtual
8.00 Credits
Private company standard-setting activities Small and medium-sized business-related ASUs Post-Implementation Review (PIR) report for ASC 606 FASB ASC 606, revenue from contracts with customers Special purpose frameworks – cash, modified cash, and tax basis Common small and medium-sized business financial statement errors and deficiencies New and upcoming SSARS, SAS, and SSAE standards SAS 145 AICPA Quality Management Standards (SQMS 1, SQMS 2, and SQMS 3)
Surgent's Achieving High Levels of Compliance and Customer Service in Your Organization
Available Until
Virtual
4.00 Credits
Why customer service is not just having nice people; it is truly serving the customer Analysis of the value of the customer to compare it to various costs creating an ROI How to develop a compliance program that adds value to the customer A hard look at several companies and industries that have mastered the dual objectives How recent developments have affected compliance and customer service
Surgent's Achieving High Levels of Compliance and Customer Service in Your Organization
Available Until
Virtual
4.00 Credits
Why customer service is not just having nice people; it is truly serving the customer Analysis of the value of the customer to compare it to various costs creating an ROI How to develop a compliance program that adds value to the customer A hard look at several companies and industries that have mastered the dual objectives How recent developments have affected compliance and customer service
Surgent's Adapting to Today's Changing Accounting Landscape
Available Until
Virtual
1.00 Credits
Evolving accounting landscape Data complexity in accounting and tax Value-added billing Artificial Intelligence Shifting client expectations Navigating regulatory uncertainty The impact of accountants on society Embracing change and innovation Pipeline challenges
Surgent's Advanced Audits of 401(k) Plans: Best Practices and Current Developments
Available Until
Virtual
8.00 Credits
Audit requirements for ERISA §103(a)(3)(C) audits An annual update of the changes affecting 401(k) plans Compliance issues associated with eligibility and enrollments, remittances, lack of oversight, compensation, vesting, and other topics Best practices for engagement planning, internal controls, risk assessment, and detailed testing Avoiding common mistakes while performing audit procedures Plan mergers and acquisitions Common audit reporting and disclosure issues
Surgent's Advanced Critical Tax Issues for Limited Liability Companies and Partnerships
Available Until
Virtual
8.00 Credits
Coverage of the Inflation Reduction Act of 2022 Single-member limited liability companies as an alternative to subsidiaries Cancellation of indebtedness: rules and regulations How the IRS views members or partners for Social Security purposes Special problems when forming an LLC Debt issues and problems in structuring LLCs and LLPs, including loan guarantee issues, recourse and nonrecourse debt, the at-risk basis rules, and new regulations restricting “bottom dollar” guarantees Distributions: is it just a disguised sale? New regulations eliminate certain tax-deferred leveraged partnership transactions Death or retirement of a member or partner -- Understanding the alternatives Step-up in basis issues -- How to make the computations and elections Property transactions between the LLC/LLP and its members or partners -- Inbound and outbound transactions: what to do with built-in gain or loss property Partnership losses: when are they deductible? See, in particular, TCJA and CARES override Material participation rules for LLC members and limited partners: how they affect passive loss issues Continuation and termination of an LLC/partnership in the context of a merger or acquisition Sales of an LLC Interest -- holding period, and hot asset issues Impact of the tax on investment income on the sale of an interest in a partnership or LLC Repeal of technical termination of partnership provision Impact of Soroban Capital Partners LP, 161 TC No.12
Surgent's Advanced Critical Tax Issues for Limited Liability Companies and Partnerships
Available Until
Virtual
8.00 Credits
Coverage of the Inflation Reduction Act of 2022 Single-member limited liability companies as an alternative to subsidiaries Cancellation of indebtedness: rules and regulations How the IRS views members or partners for Social Security purposes Special problems when forming an LLC Debt issues and problems in structuring LLCs and LLPs, including loan guarantee issues, recourse and nonrecourse debt, the at-risk basis rules, and new regulations restricting “bottom dollar” guarantees Distributions: is it just a disguised sale? New regulations eliminate certain tax-deferred leveraged partnership transactions Death or retirement of a member or partner -- Understanding the alternatives Step-up in basis issues -- How to make the computations and elections Property transactions between the LLC/LLP and its members or partners -- Inbound and outbound transactions: what to do with built-in gain or loss property Partnership losses: when are they deductible? See, in particular, TCJA and CARES override Material participation rules for LLC members and limited partners: how they affect passive loss issues Continuation and termination of an LLC/partnership in the context of a merger or acquisition Sales of an LLC Interest -- holding period, and hot asset issues Impact of the tax on investment income on the sale of an interest in a partnership or LLC Repeal of technical termination of partnership provision Impact of Soroban Capital Partners LP, 161 TC No.12
