CPE Catalog & Events
Surgent's Non-GAAP Financial Measures - What You Need to Know - Download
Available Until
Online
2.00 Credits
Comment letter analysis from several Big Four accounting firms Non-GAAP financial measures Comments from the SEC and FASB
Surgent's Non-GAAP Financial Statement Options: Cash, Modified Cash, and Tax Basis - Download
Available Until
Online
4.00 Credits
An introduction to special purpose frameworks Authoritative and non-authoritative guidance used to prepare SPF financial statements Common issues in preparing SPF financial statements Cash basis and modified cash basis financial statements Income tax basis financial statements The AICPA’s special purpose framework – FRF for SMEsTM
Surgent's Nuts & Bolts of Cryptocurrency Taxation - On-Demand Webcast
Available Until
Online
2.00 Credits
What is blockchain technology? How do you buy crypto? How do you store crypto? Use cases of cryptocurrency Blockchain technology Use cases of cryptocurrency Tax overview How taxes work for cryptocurrency investors How taxes work for cryptocurrency mining Taxation of other transactions Foreign reporting requirements and crypto How to use a tool like CoinTracker to calculate capital gains and losses New developments in the space Tax planning opportunities Why do accountants need to care?
Surgent's Ohio Ethics for CPAs - Download
Available Until
Online
3.00 Credits
Principles and concepts that form the foundation of ethical behavior The core principles of professional conduct – integrity, objectivity, and independence The AICPA Code of Professional Conduct Ohio professional standards and responsibilities for the practice of public accounting Recent Board rule changes related to CPE and other topics
Surgent's Opportunities in the Metaverse for Accounting and Other Professionals - On-Demand Webcast
Available Until
Online
2.00 Credits
Understanding what the metaverse is and what it is not How to access the metaverse Why accounting and other professionals should use the metaverse Where accountants can find their space in the metaverse How the metaverse is changing the way we work Ownership opportunities in the metaverse Work and taxation in the metaverse
Surgent's Organizational Culture and the Finance Professional - On-Demand Webcast
Available Until
Online
1.00 Credits
The three primary organizational cultures The best cultural fit for certain types of businesses How the finance professional affects culture How to choose the culture you want, and how to get it Greatest things that affect the culture of an organization
Surgent's Partnership and LLC Core Tax Issues From Formation Through Liquidation - Download
Available Until
Online
8.00 Credits
Reporting requirements for Schedules K-2 and K-3 Capital account reporting requirements Schedule K-1 reporting for §743 adjustments Schedule K-1 reporting for §704 gains and losses Comprehensive case on partnership/partner application of the business interest deduction When to use “704(b) basis” for capital accounts versus “tax basis” Detailed rules of §704 for preventing the shifting of tax consequences among partners or members Unreasonable uses of the traditional & curative allocation methods Multiple layers of §704(c) allocations Treatment of recourse versus nonrecourse debt basis How to calculate basis limitations and its implication on each partner’s own tax return How §179 limitations affect partnership/LLC basis Regulations for handling basis step-ups under §754 elections, and mandatory adjustments under §743 and §734 for partnerships who have NOT made the §754 election Subsequent contributions of property with §754 adjusted basis to another partnership or corporation Capital account adjustments in connection with admission of new member Special allocations require "substantial economic effect"; what are the requirements? LLCs and self-employment tax to the members Distributions -- current or liquidating, cash or property including the substituted basis rule Termination/liquidation of an LLC
Surgent's Partnership and LLC Core Tax Issues From Formation Through Liquidation - On-Demand Webcast
Available Until
Online
8.00 Credits
Reporting requirements for Schedules K-2 and K-3 Capital account reporting requirements Schedule K-1 reporting for §743 adjustments Schedule K-1 reporting for §704 gains and losses Comprehensive case on partnership/partner application of the business interest deduction When to use “704(b) basis” for capital accounts versus “tax basis” Detailed rules of §704 for preventing the shifting of tax consequences among partners or members Unreasonable uses of the traditional & curative allocation methods Multiple layers of §704(c) allocations Treatment of recourse versus nonrecourse debt basis How to calculate basis limitations and its implication on each partner’s own tax return How §179 limitations affect partnership/LLC basis Regulations for handling basis step-ups under §754 elections, and mandatory adjustments under §743 and §734 for partnerships who have NOT made the §754 election Subsequent contributions of property with §754 adjusted basis to another partnership or corporation Capital account adjustments in connection with admission of new member Special allocations require "substantial economic effect"; what are the requirements? LLCs and self-employment tax to the members Distributions -- current or liquidating, cash or property including the substituted basis rule Termination/liquidation of an LLC
Surgent's Pennsylvania 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 new interpretations and proposed changes Pennsylvania professional standards and responsibilities for the practice of public accounting
Surgent's Performing Effective Accounting Research - On-Demand Webcast
Available Until
Online
2.00 Credits
Structure of the ASC codification Content included and not included in the ASC Other information contained in the codification Best practices for performing effective and efficient accounting research
Surgent's Performing Effective and Efficient Analytical Procedures - On-Demand Webcast
Available Until
Online
2.00 Credits
Preliminary analytical procedures as risk assessment procedures Performing final analytical procedures to assess the conclusions reached during the audit and evaluate the overall financial statement presentation. When to use substantive analytical procedures for efficiency and effectiveness Establishing expectations for substantive analytic procedures Setting a threshold for differences Following up on differences from expectations Concluding on substantive analytical procedures
Surgent's Performing Inventory Observations - On-Demand Webcast
Available Until
Online
2.00 Credits
Inventory observation procedures When attendance at the inventory observation is impractical Inventory under the control of a third party Consideration of the risk of fraud in inventory counts Sampling related to inventory observations Considerations related to retail inventories, multiple locations Considerations for inventory observations
Surgent's Performing Preparation, Compilation, Review and Engagements - On-Demand Webcast
Available Until
Online
2.00 Credits
Compare and contrast the basis and requirements of preparation, compilation, and review engagements Identifying key reporting elements of compilation and review reports Impact of special purpose accounting frameworks and other special issues
Surgent's Performing a Compilation Engagement Under AR-C Section 80 - On-Demand Webcast
Available Until
Online
1.00 Credits
Relevant sections of SSARS No. 21, Clarification and Recodification Updates to SSARS No. 21 guidance due to issuance of SSARS Nos. 22-25 Review of AR-C Section 60 requirements for all SSARS engagements Detailed guidance on performing compilation engagements under AR-C Section 80
Surgent's Performing a Preparation Engagement Under AR-C Section 70 - On-Demand Webcast
Available Until
Online
1.00 Credits
Relevant sections of SSARS No. 21, Clarification and Recodification Updates to SSARS No. 21 guidance due to issuance of SSARS Nos. 22-25 Review of AR-C Section 60 requirements for all SSARS engagements Detailed guidance on performing preparation engagements under AR-C Section 70
Surgent's Planning and Strategy Formulation for Your Organization's Financial Success - Download
Available Until
Online
4.00 Credits
Differences between planning and budgeting Building change into the planning process The business model Strategic plan Marketing plan Financial forecasting Financial risk analysis Five-year operating plan
Surgent's Power BI Desktop: DAX Formulas, Reporting, and Visualizations - On-Demand Webcast
Available Until
Online
1.00 Credits
Demonstration in Power BI Desktop of the following data tools: Power Query, Power Pivot, and Power View Skills demonstrated: DAX, data visualizations including AI visuals, and data storytelling Demonstration of DAX function types: Aggregation, Iterator, CALCULATE, CALCULATE Modifiers, Time Intelligence, Ranking, and Percentages Demonstration of how to curate a visual in PBI Desktop with a variety of formatting tools; visuals for exploratory analysis; and AI visuals for exploratory analysis
Surgent's Power BI.com: Empowering Collaborative Data Analytics in Your Organization - On-Demand Webcast
Available Until
Online
1.00 Credits
Demonstration of publishing from the desktop to the service Demonstration of workspaces – who has access, and what can they do? Demonstration of pinning tiles to a dashboard: quick insights, questions and answers, and what you can pin Demonstration of sharing content: analyze in Excel, apps, and dataflows Demonstration of administrative settings in the service: security, data access, and data quality
Surgent's Power Query Series: Adding Columns for Data Enrichment - On-Demand Webcast
Available Until
Online
1.00 Credits
Create a new column from existing columns Adding columns is determined by the data type of the column Adding new columns Hands-on examples: column from examples, merging columns, duplicate columns, custom columns, conditional column, index column
Surgent's Power Query Series: Append Queries - On-Demand Webcast
Available Until
Online
1.00 Credits
What is an append query? What are the data requirements for an append query? Hands-on examples: combining worksheets in the same workbook, listing all objects in a workbook, combining files in a folder