CPE Catalog & Events
Surgent's Buying and Selling a Business: Critical Tax and Structuring Issues
Available Until
Virtual
8.00 Credits
An overview of the business evaluation process Negotiation points and goals from buyer and seller standpoints An overview of confidentiality agreements, memorandums of understanding, and asset purchase agreements Recognizing the need for due diligence in acquisitions, including checklists of important points Deemed asset sales – §338 and §338(h)(10) The use of “F reorganizations” in lieu of §338(h)(10) The impact of the §197 amortizable intangibles regulations on the acquisition and disposition of a business Allocating purchase price for tax advantage Impact of the net investment income tax (NIIT) and the §199A pass-through deduction on the tax due on the sale of a pass-through entity Changes in strategy under the new tax laws Liquidation as an alternative to the sale of a business Planning to avoid double taxation Special problems and opportunities when an S corporation is the buyer or seller Special problems and opportunities when a partnership is the buyer or seller Installment sale and interest issues Avoiding tax pitfalls and recognizing tax planning opportunities
Surgent's Buying and Selling a Business: Tax and Structuring Overview
Available Until
Virtual
6.00 Credits
An overview of the beginning of the process and documents for preliminary tax planning Recognizing the need for due diligence in acquisitions, including checklists of important points Deemed asset sales – §338 and §338(h)(10) The impact of the §197 amortizable intangibles regulations on the acquisition and disposition of a business Allocating purchase price for tax advantage Planning to avoid double taxation under the repeal of the General Utilities doctrine Special problems and opportunities when an S corporation is the buyer or seller Installment sale and interest issues Avoiding tax pitfalls and recognizing tax planning opportunities Unique issues in buying and selling LLC/partnership interests Impact of the net investment income tax (NIIT) and the §199A pass-through deduction on the tax due on the sale of a pass-through entity Individually owned goodwill
Surgent's Buying and Selling a Business: Tax and Structuring Overview
Available Until
Virtual
4.00 Credits
An overview of the beginning of the process and documents for preliminary tax planning Recognizing the need for due diligence in acquisitions, including checklists of important points Deemed asset sales – §338 and §338(h)(10) The impact of the §197 amortizable intangibles regulations on the acquisition and disposition of a business Allocating purchase price for tax advantage Planning to avoid double taxation under the repeal of the General Utilities doctrine Special problems and opportunities when an S corporation is the buyer or seller Installment sale and interest issues Avoiding tax pitfalls and recognizing tax planning opportunities Unique issues in buying and selling LLC/partnership interests Impact of the net investment income tax (NIIT) and the §199A pass-through deduction on the tax due on the sale of a pass-through entity Individually owned goodwill
Surgent's CFO/Controller's Roadmap to Success: Integrated Planning, Forecasting, and Budgeting
Available Until
Virtual
8.00 Credits
Differences between planning and budgeting Building change into the planning process The business model Strategic plan, marketing plan, and technology plan Financial forecasting and financial risk analysis Five-year operating plan and the sales/income plan Intermediate planning and capital equipment planning One-year operating plan and monthly planning Cash plan and risk plan
Surgent's CFOs as Leaders of Organizational Change: Driving Innovation and Navigating Economic Unce
Available Until
Virtual
1.00 Credits
The CFO’s expanding role in organizational leadership Leading innovation in finance and beyond Navigating economic challenges and uncertainties Effective risk management frameworks for CFOs CFOs as agents of change: aligning finance with broader organizational strategy The intersection of finance, technology, and innovation
Surgent's Capital Planning in Light of COVID-19
Available Until
Virtual
1.00 Credits
Formal and informal capital planning systems Capital expenditure and nimbleness Why a low average cost is not necessarily the best measurement Looking at capital expenditure in light of bank requirements Exempting certain assets from the need for analysis Exploring the best way of project and capital analysis
Surgent's Choosing the Right Business Entity
Available Until
Virtual
2.00 Credits
Why businesses operate as C corporations Why businesses operate as pass-through entities Adopting C corporation status Why businesses choose S corporation status. Tax and business situations that impact entity selection.
Surgent's Clean, Transform, and Load Data in Power BI
Available Until
Virtual
2.00 Credits
Introduction to Power Query in Power BI: the interface and basic functionalities Removing duplicates, handling null values, and data type conversions Advanced methods for manipulating data, including pivoting, merging, and appending queries Efficiently loading data into the Power BI data model Setting up details for each step in the process so you can document what is happening and why
Surgent's Client Advisory Services (CAS): A Guide to the Variety of Offerings Professionals Can Pro
Available Until
Virtual
2.00 Credits
Details on CAS: new services or rebranding? Review the value of timely accurate automated accounting Review the three levels of service Discuss technology options Assess your client base for who would benefit most from CAS Staffing requirements for CAS The value of servicing a niche
Surgent's Coaching Skills for Managers and Supervisors
Available Until
Virtual
4.00 Credits
The definition of “coaching” and the coaching process Characteristics of effective coaches Coaching strategies to support and assist others as they change ineffective behaviors Conducting one-on-one coaching sessions for setting goals and improving performance
Surgent's Coaching Skills for Managers and Supervisors
Available Until
Virtual
4.00 Credits
The definition of “coaching” and the coaching process Characteristics of effective coaches Coaching strategies to support and assist others as they change ineffective behaviors Conducting one-on-one coaching sessions for setting goals and improving performance
Surgent's Communicating Financial Results to Stakeholders: A Guide for Client Advisory Services
Available Until
Virtual
2.00 Credits
Communicating financial results The role of the accountant in communication The challenges accountants face in communication Creating better awareness of a company’s financials Behavioral biases of stakeholders Tips for staying on-point in communication Case study
Surgent's Comparing and Contrasting Retirement Plans for Small- and Medium-Sized Businesses
Available Until
Virtual
2.00 Credits
Factors business owners should take into account when choosing a retirement plan SIMPLE plans Simplified employee pension plans 401(k) plans Defined benefit plans Ensuring eligible employees are covered Employees’ impact on choice of plan Ongoing compliance requirements Establishing a plan after the tax year end Changes to safe harbor 401(k) plans Pooled employer plans
Surgent's Compilation and Review Overview
Available Until
Virtual
2.00 Credits
Objectives of financial statement preparation, compilation, and review engagements SSARS No. 21, Clarification and Recodification Components and characteristics of financial statement preparation, compilation, and review engagements Accepting and planning financial statement preparation, compilation, and review engagements Overview of SSARS No. 22–25
Surgent's Compilations, Review, And Attestation Engagements
Available Until
Virtual
2.00 Credits
Frequently missed issues in compilation and review engagements as noted by peer reviewers Understand how to comply with AR-C 100 on International Standards and AR-C 120, Compilations of Proforma Information Introduction to attestation standards (AT) Performing attestation examination engagements Performing attestation review engagements Performing Agreed Upon Procedures
Surgent's Compilations, Reviews, and Preparations: Engagement Performance and Annual Update
Available Until
Virtual
8.00 Credits
SSARS No. 21, Clarification and Recodification, and updates to SSARS No. 21 due to the issuance of SSARS No. 23, Omnibus Statement on Standards for Accounting and Review Services SSARS No. 22, Compilation of Pro Forma Financial Information SSARS No. 24, Omnibus Statement on Standards for Accounting and Review Services -- 2018 SSARS No. 25, Materiality in a Review of Financial Statements and Adverse Conclusions SSARS No. 26, Quality Management for an Engagement Conducted in Accordance With Statements on Standards for Accounting and Review Services Sample comprehensive engagement work programs for preparation, compilation and review engagements Reporting and disclosure illustrations for each level of service, including attesting on personal financial statements, prescribed form, special purpose framework and other engagement variations Other communication requirements, such as sample engagement letters and management representation letters
Surgent's Compilations, Reviews, and Preparations: Engagement Performance and Annual Update
Available Until
Virtual
8.00 Credits
SSARS No. 21, Clarification and Recodification, and updates to SSARS No. 21 due to the issuance of SSARS No. 23, Omnibus Statement on Standards for Accounting and Review Services SSARS No. 22, Compilation of Pro Forma Financial Information SSARS No. 24, Omnibus Statement on Standards for Accounting and Review Services – 2018 SSARS No. 25, Materiality in a Review of Financial Statements and Adverse Conclusions SSARS No. 26, Quality Management for an Engagement Conducted in Accordance With Statements on Standards for Accounting and Review Services Sample comprehensive engagement work programs for preparation, compilation, and review engagements Reporting and disclosure illustrations for each level of service, including attesting on personal financial statements, prescribed form, special purpose frameworks, and other engagement variations Other communication requirements, such as sample engagement letters and management representation letters
Surgent's Comprehensive Guide to Tax Depreciation, Expensing, and Property Transactions
Available Until
Virtual
8.00 Credits
Final regulations – bonus depreciation and §1031 exchanges Technical correction Rev. Proc. 2019-13 – use it or stand to lose second-year depreciation deductions for luxury automobiles What are the components for real estate depreciation? A new SUV or sedan? A study of depreciation alternatives Permanency in §179 depreciation rules? How to maximize its use; when to use it; and what property qualifies Sale of property and the depreciation recapture rules (§§1245, 1250, unrecaptured §1250 gain for real estate, §291 for corporations) How to depreciate like-kind exchange property May §121 and §1031 apply to the same transfer of property? Reacquired installment sale property – calculating potential gain and new basis Understanding §197 amortization issues; how to handle intangible asset costs Depreciation issues, tax-deferred exchanges, personal property converted to business property, and an overview of home sale exclusion Guide for compliance and planning issues Cases and rulings of depreciation and amortization issues and how they impact clients, along with the useful planning opportunities
Surgent's Construction Contractors: Accounting and Financial Reporting Issues
Available Until
Virtual
4.00 Credits
Overall landscape of the construction industry GAAP and recent changes affecting the construction industry The Revenue Recognition Standard and its impact on the construction industry The unique relationship between the contractor and the surety The lease FASB ASC and its impact on the construction industry
Surgent's Construction Contractors: Accounting and Financial Reporting Issues
Available Until
Virtual
4.00 Credits
Overall landscape of the construction industry GAAP and recent changes affecting the construction industry FASB ASC 606 and its impact on the construction industry The unique relationship between the contractor and the surety FASB ASC 842 and its impact on the construction industry
