CPE Catalog & Events
Surgent's The Most Critical Challenges in Governmental Accounting Today
Available Until
Self-study
4.00 Credits
Member Price: $129
Lessons learned (and lessons remaining) from the implementation of GASB No. 87, Leases How governments can prepare for and implement GASB No. 96, Subscription-Based Information Technology Arrangements Additional recently issued GASB standards
Surgent's The Most Critical Challenges in Not-for-Profit Accounting Today
Available Until
Self-study
4.00 Credits
Member Price: $79
Preparing for the implementation of the new requirements related to contributions of nonfinancial assets (i.e., ASU No. 2020-07) Developing a deeper understanding of the requirements in FASB ASC 842, Leases, and how not-for-profit entities will implement the standard Additional issues in not-for-profit financial reporting
Surgent's The Most Critical Challenges in Not-for-Profit Accounting Today
Available Until
Self-study
4.00 Credits
Member Price: $129
Preparing for the implementation of the new requirements related to contributions of nonfinancial assets (i.e., ASU No. 2020-07) Developing a deeper understanding of the requirements in FASB ASC 842, Leases, and how not-for-profit entities will implement the standard Additional issues in not-for-profit financial reporting
Surgent's The Nimble Business: How to Thrive in a Rapidly Changing World
Available Until
Self-study
1.00 Credits
Member Price: $49
Old and new style of planning The attitude and culture of being nimble Planning at the department level Planning and risk management Technology planning Reinventing the organization for speed
Surgent's The Post COVID-19 Business: Financial and Operational Lessons Learned
Available Until
Self-study
1.00 Credits
Member Price: $49
How to conduct a review of what worked and what didn’t work Recognize the need for agility and how to achieve it The need for better liquidity management Review both customers and the supply chain Take another look at risk management How have employee relations shifted? Managing working from home
Surgent's The Role of the Whistle-Blower
Available Until
Self-study
2.00 Credits
Member Price: $89
Understanding whistle-blowing When should you blow the whistle? Types of whistle-blower channels The whistle-blower's dilemma Successful whistle-blower letters When is whistle-blowing unethical? Laws to protect whistle-blowers Ten whistle-blowing myths
Surgent's The Top Five Tax Issues in Dealing with LLCs and Partnerships
Available Until
Self-study
4.00 Credits
Member Price: $79
Summary of important provisions of the Tax Cuts and Jobs Act of 2017, specifically including the critical §199A and the final regulations thereunder, and the latest updates Summary of the CARES Act (and related acts) and subsequent stimulus acts: the "Second" Act and the "Third" Act Self-employment tax issues: what you can and cannot do Capital accounts: book vs. tax issues Determining basis: key issues and technical analysis in calculating basis Dealing with debt: recourse, nonrecourse, and why it matters Guaranteed payments, distributive shares, and draws: understanding the difference
Surgent's The Yellow Book Performance and Reporting Requirements for Attestation Engagements
Available Until
Self-study
1.00 Credits
Member Price: $49
How Yellow Book attestation engagements differ from engagements performed solely under the AICPA requirements The Yellow Book performance and reporting requirements related to attestation engagements and reviews of financial statements
Surgent's The Yellow Book Performance and Reporting Requirements for a Financial Audit
Available Until
Self-study
2.00 Credits
Member Price: $89
How Yellow Book financial audits differ from GAAS audits and single audits The Yellow Book performance and reporting requirements related to internal control and compliance The requirements for reporting Yellow Book audit findings
Surgent's This Year's Best Income Tax, Estate Tax, and Financial-Planning Ideas
Available Until
Self-study
12.00 Credits
Member Price: $219
Coverage of the Inflation Reduction Act of 2022 Timely coverage of breaking tax legislation The SECURE Act, including IRA and RMD changes, reviewing beneficiaries, and discussing strategies to mitigate the elimination of the stretch IRA in light of new 2022 proposed regulations Changes to the lifetime estate tax exemption by the TCJA in light of April 2022 proposed regulations Considerations when selling a principal residence Tax benefits of HSAs An overview of the mechanics and practical considerations of Donor Advised Funds A historical overview of virtual currency as well as increased IRS scrutiny on the tax implications of such transactions The best new income tax and estate-planning ideas, including items from tax reform The changing Social Security landscape: what it means for planning Creative charitable giving strategies Financial planning strategies Maximizing retirement plan benefits Using intentionally defective grantor trusts Miscellaneous tax-planning techniques that can add up to significant tax savings How to use the whole family for tax savings Life insurance Up-to-the-minute ideas reflecting new tax law changes in cases, regulations, and rulings
Surgent's This Year's Top Tax and Financial-Planning Ideas
Available Until
Self-study
4.00 Credits
Member Price: $79
Coverage of the Inflation Reduction Act of 2022 Timely coverage of breaking tax legislation The SECURE Act, including IRA and RMD changes, reviewing beneficiaries, and discussing stategies to mitigate the elimination of the stretch IRA in light of new 2022 proposed regulations Changes to the lifetime estate tax exemption by the TCJA in light of April 2022 proposed regulations Considerations when selling a principal residence Tax benefits of HSAs An overview of the mechanics and practical considerations of Donor Advised Funds A historical overview of virtual currency as well as increased IRS scrutiny on the tax implications of such transactions An update on income tax and estate-planning ideas, including any recent changes Tax ideas for the current year Miscellaneous tax-planning techniques that can add up to significant tax savings How to use the whole family for tax savings Up-to-the-minute ideas reflecting new tax law changes in cases, regulations, and rulings
Surgent's Time Management for Professionals
Available Until
Self-study
2.00 Credits
Member Price: $89
Managing interruptions The role of activity logs, to-do lists and a priority matrix The psychology of time management Staying on track of your time management plan Controlling procrastination Blocking out time Creating an effective time management plan
Surgent's Top 10 Technology Risks and Trends Every CPA Should Know
Available Until
Self-study
1.00 Credits
Member Price: $49
The benefits and challenges of implementing a data-driven decision making process Significant tends in technology, including: Cloud computing Data analytics Artificial intelligence Workplace changes due to data disruption The importance of securing client data Common cyber-security threats
Surgent's Top Individual Tax Planning Strategies
Available Until
Self-study
2.00 Credits
Member Price: $89
Consider selling depreciated stock but watch the impact of the wash sale rules Taxpayer favorable health care-related provisions of the IRA Limits on costs for coverage under Medicare Part D Retention of government subsidized health insurance coverage for some individuals Carried interest rules survive unchanged Ins and outs of the energy-efficient home improvement credit New credit for a previously owned clean vehicle Anticipated loss of 100% bonus depreciation The Biden plan for student loan forgiveness ICHRAS as a health insurance coverage option for employers
Surgent's Top Ten Questions from Partnership Clients Regarding the Section 754 Election
Available Until
Self-study
4.00 Credits
Member Price: $129
How does a partner compute his or her basis in a partnership? What is the difference between a partner’s inside and outside basis? What is the difference between a partner’s capital account and partner’s outside basis? How does Section 732(d) impact the buyer of a partnership interest? How does a partnership report a Section 754 election on the partnership’s tax return? How does a partnership make a Section 754 election? How does a partnership make a Section 743(b) adjustment? How does a partnership make a Section 734(b) adjustment? How is a Section 743(b) adjustment or Section 734(b) adjustment allocated to the assets of a partnership? How is a Section 743(b) adjustment allocated within the class of ordinary income property and capital gain property?
Surgent's Transitioning to the Accounting Profession
Available Until
Self-study
2.00 Credits
Member Price: $89
Major Topics: The AICPA Code of Professional Conduct The Conceptual Framework for Independence Safeguarding independence when performing both attest and non-attest services How to handle ethical dilemmas commonly faced by new professionals Role of accounting professionals in public accounting and in industry Characteristics common to high performing accounting professionals
Surgent's U.S. GAAP vs. IFRS - Rev Rec & Business Combinations
Available Until
Self-study
2.00 Credits
Member Price: $49
Determining the acquisition date Recognizing and measuring the identifiable assets acquired, the liabilities assumed, and any noncontrolling interest in the acquiree Acquisition of contingencies Noncontrolling interests Recognizing and measuring goodwill or gain from a bargain purchase Measurement period adjustments Performance obligations in the Contract Noncash considerations Presentation of sales taxes Impairment reversal of capitalized contract costs Interim disclosures
Surgent's U.S. Taxation of Foreign Corporations: A Case Study Approach
Available Until
Self-study
3.00 Credits
Member Price: $54
Understand how to approach and analyze the U.S. taxation of foreign corporations Using an example, calculate GILTI, Subpart F, and PFIC income inclusions for an individual and C corporation Determine how much foreign tax credit can be claimed against such income inclusions Determine how subsequent dividend distributions from the foreign corporation are taxed Calculate capital gain on the disposition of the foreign corporation Discuss the impact of Section 962 election Compare different outcomes under GILTI, Subpart F, and PFIC regimes for individuals and corporations Identify basic strategies for managing tax liabilities related to foreign corporations
Surgent's UiPath: Step into RPA
Available Until
Self-study
1.00 Credits
Member Price: $49
Overview of RPA Understanding UiPath platform components Hands-on application through automation project
Surgent's Understanding Cryptocurrency
Available Until
Self-study
1.00 Credits
Member Price: $49
Introduction to cryptocurrency and key terms Chronology of cryptocurrency Virtual currency taxation Information on any updated guidance