CPE Catalog & Events
Surgent's Evaluating Sufficiency and Appropriateness of Audit Evidence - On-Demand Webcast
Available Until
Online
2.00 Credits
SAS 142, Audit Evidence (recently issued) Relevance and reliability of audit evidence Sources of evidence Audit procedures Evaluation of tests of controls Evaluation of sufficiency and appropriateness of evidence
Surgent's Everything You Want to Know and Not Know About Yellow Book Independence - On-Demand Webcast
Available Until
Online
1.00 Credits
The Yellow Book’s general requirements and application guidance related to independence The conceptual framework used for making independence determinations Requirements and guidance for auditors providing nonaudit services The Yellow Book documentation requirements related to independence
Surgent's Examining ASC 842, Leases: More Than Meets the Eye - Download
Available Until
Online
4.00 Credits
ASU No. 2016-02, Leases (Topic 842) Overall lease accounting guidance Lessor Accounting 101 Lessee Accounting 101 Detailed review of accounting by lessees and lessors Sale and leaseback transactions Transition guidance Other operational issues Recently issued updates to the lease accounting guidance FASB guidance on accounting for COVID-19-related rent concessions Feedback from the public company adoption of Topic 842
Surgent's Examining ASC 842, Leases: More Than Meets the Eye - On-Demand Webcast
Available Until
Online
4.00 Credits
ASU No. 2016-02, Leases (Topic 842) Overall lease accounting guidance Lessor Accounting 101 Lessee Accounting 101 Detailed review of accounting by lessees and lessors Sale and leaseback transactions Transition guidance Other operational issues Recently issued updates to the lease accounting guidance FASB guidance on accounting for COVID-19-related rent concessions Feedback from the public company adoption of Topic 842
Surgent's Excel: The Data Tools for Analysis - Power Query and Power Pivot - On-Demand Webcast
Available Until
Online
1.00 Credits
Demonstration in Excel: where to locate the data tools of Power Query and Power Pivot Data skills demonstrated: data preparation and data modeling Demonstrations in Power Query – the Extract Transform and Load tool for data preparation of the Power BI ecosystem, including data sources Power Query can connect to; transformations; load options; operations; and sample of use cases Demonstrations in Power Pivot, the data modeling tool of the Power BI ecosystem, including query organization; custom columns; parameters; and database capabilities
Surgent's FASB Accounting Standards Update - On-Demand Webcast
Available Until
Online
1.00 Credits
FASB Accounting Standards Updates issued in 2020 and 2021 to date Items on which the PCC is consulting Projects on the FASB’s Technical Agenda
Surgent's FASB Update for Small and Medium-Sized Businesses: A Practical Implementation Guide - Download
Available Until
Online
8.00 Credits
Private company standard setting activities FASB Accounting Standards Updates (ASUs) relevant to smaller businesses Lease accounting implementation guidance ASC 326, Credit Losses Accounting for income taxes Accounting for debt instruments
Surgent's FASB Update: New and Recent Accounting Standards Updates - Download
Available Until
Online
2.00 Credits
Recently issued FASB Accounting Standards Updates Implementation issues related to ASC Topic 842, Leases
Surgent's Federal Tax Update - Download
Available Until
Online
4.00 Credits
Comprehensive coverage of the Inflation Reduction Act, including: The Clean Vehicle Credit, Credit for Previously Owned Clean Vehicles, Credit for Qualified Commercial Clean Vehicles, Residential Clean Energy Credit, Energy Efficient Home Improvement Credit, Premium Tax Credit, and Prevailing Wage and Apprenticeship Requirements Comprehensive coverage of the SECURE 2.0 Act, including: Expanding Enrollment in Retirement Plans, Increase in Age for Required Beginning Date for Mandatory Distributions, New Exceptions to Penalty-Free Withdrawal from Retirement Plans, and recent IRS guidance Timely coverage of breaking tax legislation Bonus depreciation in 2023 Section 174 Research and Experimental Expenditures New FinCEN reporting requirements in 2024 Advanced practice, reporting, and other issues intertwined with advanced planning and discussion ideas
Surgent's Federal Tax Update - On-Demand Webcast
Available Until
Online
4.00 Credits
Comprehensive coverage of the Inflation Reduction Act, including: The Clean Vehicle Credit, Credit for Previously Owned Clean Vehicles, Credit for Qualified Commercial Clean Vehicles, Residential Clean Energy Credit, Energy Efficient Home Improvement Credit, Premium Tax Credit, and Prevailing Wage and Apprenticeship Requirements Comprehensive coverage of the SECURE 2.0 Act, including: Expanding Enrollment in Retirement Plans, Increase in Age for Required Beginning Date for Mandatory Distributions, New Exceptions to Penalty-Free Withdrawal from Retirement Plans, and recent IRS guidance Timely coverage of breaking tax legislation Bonus depreciation in 2023 Section 174 Research and Experimental Expenditures New FinCEN reporting requirements in 2024 Advanced practice, reporting, and other issues intertwined with advanced planning and discussion ideas
Surgent's Fiduciary Income Tax Returns - Form 1041 Workshop with Filled-in Forms - Download
Available Until
Online
10.00 Credits
Classifying receipts between “income” and “corpus” under the Uniform Principal and Income Act Calculation of DNI utilizing three different methods, a “forms” method (Schedule B), a “code” method, and a “shortcut” method, utilizing a worksheet of common income and expenses Proper W-2 preparation and procedures in the year of death Taxpayer passes before taking a required minimum distribution; what must be done? Forgetful fiduciaries of simple trusts Fluctuating trusts – Simple one year, complex the next Dividing income in the year of death Overview of Subchapter J Form preparation issues – Filing requirements and line-by-line explanations of Form 1041 Taxable income of estates and trusts and expense allocation issues Specific deductions and miscellaneous itemized deductions Income in respect of a decedent The income distribution deduction calculation Relation of principal and income law to DNI Understanding how to handle capital gains and losses Allocating tax items to beneficiaries: another K-1 Other considerations: excess deductions on termination Effects of the CARES and Tax Relief Acts on trusts: §461(l) Excess Business Loss Limitation, NOL, §163(j) modifications, new employer credits Comprehensive DNI case study, with principal (cost and FMV) and income reconciliation Comprehensive trust and estate case studies, with filled-in forms
Surgent's Fiduciary Income Tax Returns - Form 1041 Workshop with Filled-in Forms - On-Demand Webcast
Available Until
Online
8.00 Credits
Classifying receipts between “income” and “corpus” under the Uniform Principal and Income Act Calculation of DNI utilizing three different methods, a “forms” method (Schedule B), a “code” method, and a “shortcut” method, utilizing a worksheet of common income and expenses Proper W-2 preparation and procedures in the year of death Taxpayer passes before taking a required minimum distribution; what must be done? Forgetful fiduciaries of simple trusts Fluctuating trusts – Simple one year, complex the next Dividing income in the year of death Overview of Subchapter J Form preparation issues – Filing requirements and line-by-line explanations of Form 1041 Taxable income of estates and trusts and expense allocation issues Specific deductions and miscellaneous itemized deductions Income in respect of a decedent The income distribution deduction calculation Relation of principal and income law to DNI Understanding how to handle capital gains and losses Allocating tax items to beneficiaries: another K-1 Other considerations: excess deductions on termination Effects of the CARES and Tax Relief Acts on trusts: §461(l) Excess Business Loss Limitation, NOL, §163(j) modifications, new employer credits Comprehensive DNI case study, with principal (cost and FMV) and income reconciliation Comprehensive trust and estate case studies, with filled-in forms
Surgent's Financial Reporting Update for Tax Practitioners - Download
Available Until
Online
8.00 Credits
Recent standard setting and consulting activities at the FASB Proposed updates to income tax accounting and financial statement disclosures Tax basis financial statements Recently issued Statements on Auditing Standards and other audit-related hot topics
Surgent's Financial Reporting Update for Tax Practitioners - On-Demand Webcast
Available Until
Online
8.00 Credits
Recent standard setting and consulting activities at the FASB Proposed updates to income tax accounting and financial statement disclosures Tax basis financial statements Recently issued Statements on Auditing Standards and other audit-related hot topics
Surgent's Financial Statement Disclosures: A Guide for Small and Medium-Sized Businesses - Download
Available Until
Online
4.00 Credits
Financial statement disclosures for small and medium-sized businesses Balance sheet, income statement, and statement of cash flows presentation and disclosure issues Disclosure examples from all sized entities which you can use to base your disclosures on Developing disclosure issues, including disclosures related to the adoption of Topic 606
Surgent's Financial Statement Disclosures: A Guide for Small and Medium-Sized Businesses - On-Demand Webcast
Available Until
Online
4.00 Credits
Financial statement disclosures for small and medium-sized businesses Balance sheet, income statement, and statement of cash flows presentation and disclosure issues Disclosure examples from all sized entities which you can use to base your disclosures on Developing disclosure issues, including disclosures related to the adoption of Topic 606
Surgent's Firm Quality Control Standards and Best Practices - On-Demand Webcast
Available Until
Online
1.00 Credits
The major requirements of QC Section 10, A Firm’s System of Quality Control Elements of an effective system of quality control Considerations for sole practitioners and smaller firms when implementing QC Section 10 Guidance in implementing an effective firm-wide system of quality control across its six components
Surgent's Florida Ethics for CPAs - Download
Available Until
Online
4.00 Credits
Principles and concepts which form the foundation of ethical behavior The core principles of professional conduct -- integrity, objectivity, and independence The AICPA Code of Professional Conduct, including recent changes Florida professional standards and responsibilities for the practice of public accounting
Surgent's Focus on Engagement Quality: How to Avoid Deficiencies in Peer Reviews - Download
Available Until
Online
8.00 Credits
AICPA’s Enhancing Audit Quality initiative Recent revisions to Quality Management standards Feedback from peer reviews, including areas driving deficiencies in audit Elements of an effective risk assessment and how to link to audit procedures performed Understanding internal controls and making the decision whether or not to test them Issues related to compilations and reviews Issues related to employee benefit plans Issues related to Government Auditing Standards/Single Audits Best practices in documentation
Surgent's Food, Beverage, and Entertainment Expensing - On-Demand Webcast
Available Until
Online
2.00 Credits
Special rules for 2021 and 2022 allow 100% deductibility for meals IRS rules relating to the nondeductibility of activities considered entertainment or amusement What constitutes entertainment for tax purposes? When are meals deductible and at what rate once the special rules applicable to 2021 and 2022 no longer apply When employers may deduct food and beverages provided to employees Special rules for per diem meal payments for 2021 and 2022