CPE Catalog & Events
Surgent's How Can I Spot Fraud? A Review of Fraud Detection and Prevention Techniques
Available Until
Virtual
2.00 Credits
Common fraud prevention strategies Common fraud detection methods
Surgent's How Not-for-Profits Account for Grants and Contracts Under ASU No. 2018-08
Available Until
Virtual
1.00 Credits
Evaluating whether transactions should be accounted for as contributions or as exchange transactions Determining whether a contribution is conditional or unconditional Become comfortable with the new barrier and right of return/right of release terminology
Surgent's How to Account for Internal-Use Software Arrangements
Available Until
Virtual
1.00 Credits
Development costs that should and should not be capitalized How these costs are amortized and how they are tested for impairment Presentation and disclosure requirements
Surgent's How to Effectively Represent Clients Under IRS Audit
Available Until
Virtual
2.00 Credits
Why the IRS selects a tax return for audit What happens when the taxpayer disagrees with the results of the audit IRS employees who interact with taxpayers during an audit FATCA audits Types of IRS examinations Potential IRS audit outcomes Substitute for returns Large Partnership Compliance Program IRS’s shift in audit strategies Responding to IRS Notices online Audits of high income and high net-worth individuals The Bipartisan Budget Act of 2015 (BBA) and its impact on auditing partnerships IRS Letters of Concern
Surgent's How to Settle a Client's Estate
Available Until
Virtual
10.00 Credits
Issues involved when settling an estate – marshaling of assets, payment of creditors, and distribution and accounting to beneficiaries Explaining the needs and limitations of durable powers of attorney, health care directives, and living wills Why a will is probated, and on what grounds it may be challenged Comprehensive checklists on how to read a will, duties of an executor and trustee, and much more Identification and report of estate assets What to do and what not to do as a fiduciary, executor, or trustee – duty of care, investment, informing, payment of debts and taxes, & defending a will contest How executors and trustees interact with beneficiaries Elective shares, and when a spouse might make that choice What a trustee needs to know about incompetents and minors Rights of creditors, third parties, and beneficiaries Key issues in transferring property to a trust and from a trust or estate to a beneficiary Identifying income, estate, and inheritance taxes Fiduciary accounting – principal and income concepts An introduction to drafting an account, and why it is relevant Administration of revocable trusts Estate basis reporting
Surgent's How to Settle an Estate - An Overview
Available Until
Virtual
2.00 Credits
Process of estate administration, including the basics of creating the estate, the role of the executor, and how to probate a will Steps to take immediately upon the death of the decedent and the importance of inventorying the estate assets Problems associated with the distribution of estate assets Utilizing family settlement agreements
Surgent's IA Module 1: Gateway to Excellence in Internal Auditing: A Vital Introduction and Orienta
Available Until
Virtual
4.00 Credits
Introduction to the Internal Audit Profession Institute of Internal Auditors (IIA) Overview International Professional Practices Framework (IPPF) The Vital Mission of Internal Auditing Essential Internal Audit Guidance / Standards Primer
Surgent's IA Module 2: Strategic Roles, Positioning, and Attributes of High Impact Audit Groups
Available Until
Virtual
4.00 Credits
Independence / objectivity and the internal audit function Internal audit organizational reporting structure(s) Major roles and responsibilities of the internal audit activity and its members Effective oversight of the internal audit group Clarity and alignment of internal audit organizational governance/ documentation and messaging (including its charter, reporting lines/ structure, and policies/ procedures) Required knowledge, skills, and competencies of a high-quality internal audit group Orientation and ongoing training / development needs of internal auditors (at all levels)
Surgent's IA Module 3 -- Critical Knowledge Foundations for Internal Auditors: Governance, Risk Man
Available Until
Virtual
4.00 Credits
Governance, Risk Management, and Compliance/Control (GRC) – Internal Auditor’s positioning, roles, and responsibilities IIA GRC guidance overview COSO (Committee of Sponsoring Organizations) history, guidance, and frameworks overviews Critical knowledge foundations and fundamentals: Governance Risk Management/Enterprise Risk Management (ERM) Internal Control Compliance Fraud Deterrence/Fraud Risk Management IT/Cyber security risks/controls Effective GRC coverage related alignment/integration opportunities and strategies for IAs Industry specific guidance/ considerations
Surgent's IA Module 4 -- Maximizing Internal Audit (IA) Value, Coverage, Assurance and Reliance
Available Until
Virtual
4.00 Credits
IAs’ unique and vital value-adding propositions SOX (Sarbanes Oxley Act) impact on the (Internal and External) auditing profession Key IA assurance coverage roles and responsibilities regarding: Strategic and entity-level controls and objectives Internal Control over Financial Reporting (ICFR) Operations efficiency and effectiveness Compliance with laws and regulations Optimizing Internal/External Audit (and other Independent Assurance Activities) coordination and reliance (for SOX and non-SOX engagements): Maximizing assurance coverage efficiencies and effectiveness Achieving excellence in stakeholder servicing and value adding
Surgent's IA Module 5 -- Internal Audit (IA) Risk Assessment and Planning
Available Until
Virtual
4.00 Credits
IA program foundation(s): IA risk assessment and planning IA Risk Assessment and Planning Standards review Enterprise (macro) level internal audit risk assessment and planning including entity level/ wide audit scope, frequency and objectives determinations Process and engagement (micro) level risk assessment and planning, including the alignment and integration with enterprise risk assessment, planning and engagement level scope and objectives determinations Engagement level scope and objectives determinations Internal control design and documentation fundamentals Audit program development and updating
Surgent's IA Module 6 -- Internal Audit (IA) Fieldwork Fundamentals and Documentation Essentials
Available Until
Virtual
4.00 Credits
Fieldwork fundamentals, including a discussion of the following: Types and nature of fieldwork Technical skills development Compliance testing of internal controls Substantive testing of accounts/balances IT/Cyber Security control reviews/testing Audit sampling fundamentals: Statistical/Non-Statistical Audit evidence and evidence gathering techniques Analytical/problem-solving skills development: Identification and analysis of control deficiencies/issues Time management, organization, and communication skills development Workpaper preparation and documentation basics, including best practice techniques, and workpaper self-review
Surgent's IA Module 7 -- Internal Audit (IA) Engagement Management and Administration
Available Until
Virtual
4.00 Credits
IA activity and engagement level management overview The fundamentals of highly effective IA engagement management Engagement planning, supervision, administration, and monitoring Time and resource management, including scheduling, budgeting, status updating, tracking and follow up Audit reporting and report writing Engagement team and stakeholder/partner communications, meetings, and relationship dynamics and development
Surgent's IA Module 8 -- The Internal Audit (IA) Activity Quality/Excellence Continuum!
Available Until
Virtual
4.00 Credits
Defining “Quality” and “Excellence” for an IA activity: your “Defining Moments”! Quality Assurance and Improvement Program (QAIP): an overview QAIP Standards review Requirements of the QAIP: Internal/External Assessments Moving beyond standards compliance to highest-level quality and impact internal auditing It’s all about stakeholders and maximizing stakeholder value Advanced skills/leadership development for Internal Auditors The IA “Success Quadrant” and Never-Ending Quality/Excellence Continuum
Surgent's IRS Tax Examinations and Hot Issues
Available Until
Virtual
4.00 Credits
Criteria that the IRS uses to select returns for examination Substantiation requirements for travel, charitable contributions, vehicles, meals, virtual currency considerations and tax-related identity theft Understanding worker classification determinations on who is an employee and who is an independent contractor Distinguishing S corporation officer’s reasonable compensation issues How the IRS holds persons other than an employer liable for unpaid payroll taxes, a.k.a., the trust fund recovery penalty Tax-related identity theft procedures
Surgent's IRS Tax Examinations and Hot Issues
Available Until
Virtual
4.00 Credits
Criteria that the IRS uses to select returns for examination Substantiation requirements for travel, charitable contributions, vehicles, meals, virtual currency considerations and tax-related identity theft Understanding worker classification determinations on who is an employee and who is an independent contractor Distinguishing S corporation officer’s reasonable compensation issues How the IRS holds persons other than an employer liable for unpaid payroll taxes, a.k.a., the trust fund recovery penalty Tax-related identity theft procedures
Surgent's Implementing Subscription Pricing to Your Practice
Available Until
Virtual
2.00 Credits
The basics of subscription pricing Pricing strategies, with an eye toward a modern model for your business How to implement subscription pricing The need to look back and assess the financial impact of the implementation How to manage customer retention The optimum subscription pricing for your business
Surgent's Implementing the New Risk Assessment Standard
Available Until
Virtual
2.00 Credits
The performance of risk assessment procedures to attain the knowledge needed to assess risk How the auditor identifies and assesses the risks of material misstatement The new “stand-back” requirements related to risk assessment
Surgent's Improve Design and Productivity with Excel Tables
Available Until
Virtual
2.00 Credits
What are Excel tables are and why are they important? How to create Excel Tables from scratch The art of sorting and filtering data within Excel tables to quickly identify patterns, trends, and outliers How Excel tables use structured reference formulas to create accurate calculations How Excel tables increase spreadsheet creation productivity
Surgent's Improve Spreadsheets by Building Controls in Excel
Available Until
Virtual
2.00 Credits
Best practices when designing spreadsheets Creating a proper worksheet structure Using Excel's built-in features to find errors Creating custom controls to prevent and find errors Using links to quickly move to controls Using conditional formatting to highlight errors
