| Ethics Update for the CPA: In-Depth (ETB)*Basic framework of the AICPA Code of Professional Conduct
*AICPA Professional Ethics Division -- organization and enforcement procedures
*Minnesota Society of Certified Public Accountants (MNCPA) Professional Ethics Committee
*Minnesota Board of Accountancy (BOA) processes
*Current issues in ethics code revisions |
| 12/11/2019 | 8:30 a.m. - 4:30 p.m. | Bloomington, MN | 8 CPE / 8 Ethics | Add |
| (CPE Savers) Financial Reporting for Not-for-Profit Entities (CS-NFPF4)*Core elements of not-for-profit financial reporting
*Exchange transactions and contributions
*Accounting for grants and contracts
*Reporting and measuring results
*Impact of FASB’s not-for-profit financial statement standard |
| 8/5/2019 | 8:30 a.m. - 12 p.m. | Bloomington, MN | 4 CPE | Add |
| (CPE Savers) Audit Workpapers: Documenting Fieldwork (CS-DFW4)*Essential components of a workpaper
*Preparing and maintaining workpapers
*Different types of workpapers
*Documenting audit tests
*Workpaper critique
*Tips for improving your workpaper technique |
| 8/7/2019 | 8:30 a.m. - 12 p.m. | Bloomington, MN | 4 CPE | Add |
| Form 990: Mastering Its Unique Characteristics (EO-F990)*Form 990 as a one-size-fits-all reporting mechanism for not-for-profit organizations
*Tips for gathering data and sequencing the preparation of Form 990
*Keys to getting the form right the first time
*Addressing the presence of related organizations
*Identification of managers and measurements of their compensation
*Form 990 vs. books-and-records financial statement detail
*Disclosures of governance inputs and boards' employ of policies
*Helpful tips and critical components of the most common Form 990 schedules -- A, B, D, G, I and M |
| 8/21/2019 | 8:30 a.m. - 4:30 p.m. | Bloomington, MN | 8 CPE | Add |
| (CPE Savers) Planning and Strategy Formulation for Your Organization’s Financial Success (CS-TDE4)*Differences between planning and budgeting
*The business model
*Strategic plan
*Marketing plan
*Financial forecasting
*Financial risk analysis
*Five-year operating plan |
| 7/31/2019 | 8:30 a.m. - 12 p.m. | Bloomington, MN | 4 CPE | Add |
| (CPE Savers) Social Security and Medicare: Maximizing Retirement Benefits (CS-SSM4)*What Medicare will and will not do
*Managing Medicare gaps
*Federal Insurance Contributions Act (FICA)
*The wide menu of Social Security benefits
*Social Security benefits for workers and families -- retirement, survivor, disability and death benefits
*Tax impact of Social Security premiums and benefits
*Impact of the 3.8 percent Medicare surtax on investment income
*Recent changes to the Medicare law |
| 7/31/2019 | 8:30 a.m. - 12 p.m. | Bloomington, MN | 4 CPE | Add |
| The Best Federal Tax Update Course (BFTU)*New loss limitation rules applicable to net operating losses (NOLs) and the ability to offset income
*Revised home mortgage interest deduction
*Treatment of state and local taxes
*Monumental changes to the treatment of alimony for both payor and payee
*Section 1031 like-kind exchanges
*Carried interest
*New deferral possibility for stock options
*New bonus depreciation rules and expansion of Section 179
*Expansion of taxpayers who can use the cash method of accounting
*30 percent business interest limitation
*New rules on entertainment expenses, including meals
*New business credit for wages paid due to family and medical leave
*Doubling of estate and gift tax exemption to $22.36 million for a married couple
*Comprehensive coverage of the new Tax Cuts and Jobs Act (TCJA) Section 199A deduction for qualified business income (QBI) and how it changes pass-through entity taxation and planning
*Relevant state domicile issues which are quickly becoming a new source of practitioner profit
*Important cases, rulings, tax reform developments and late-breaking tax law changes |
| 10/28/2019 | 8:30 a.m. - 4:30 p.m. | Plymouth, MN | 8 CPE | Add |
| Surgent's Essential Depreciation and Expensing Update (Webinar) (WSTDP402)*Detailed coverage of Section 179 expense election and Section 168(k) bonus or "additional first-year depreciation" -- how to maximize them, definitions, limitations, what property qualifies, etc. *Sale of property and the depreciation recapture rules (Section Section 1245, 1250, unrecaptured Section 1250 gain for real estate, Section 291 for corporations) *MACRS depreciation -- finding the proper method, convention, and recovery period *What is "listed property" and what are the current limitations? *Amortization of start-up, organization, and other expenditures *New regulations on capitalization of tangible assets and procedures for automatic changes in accounting method associated with the new depreciation rules *AMT depreciation adjustments and how to avoid them *Examples, cases, and rulings of depreciation and amortization issues and how they impact clients, along with the useful planning opportunities |
| 8/1/2019 | 8 - 11:30 a.m. | Online | 4 CPE | Add |
| (CPE Savers) Capitalized Costs and Depreciation: Key Issues and Answers (CS-CCD4)*Impact of the Tax Cuts and Jobs Act (TCJA) tax reform law on property transactions and tax planning
*Capital improvements and repair
*Adjusted tax basis
*Tax depreciation and amortization
*Like-kind exchanges
*First-year expensing -- Section 179
*Depreciation methods
*Form 3115 -- change in accounting method |
| 8/7/2019 | 8:30 a.m. - 12 p.m. | Bloomington, MN | 4 CPE | Add |
| (CPE Savers) Cybersecurity Risk Fundamentals (CS-CRMP4)*Cyberthreats and risks, including recent data breaches and privacy considerations
*The importance of a cybersecurity risk management program and the cybersecurity description criteria
*Different cybersecurity controls frameworks -- National Institute of Standards and Technology (NIST), International Organization for Standardization (ISO) and more
*Cybersecurity controls and risk mitigation products |
| 8/5/2019 | 8:30 a.m. - 12 p.m. | Bloomington, MN | 4 CPE | Add |
| Deferred Income Taxes (Webinar) (WCDITX02)*Sample Schedule M calculations
*Sample work papers for deferred tax computations
*Comprehensive two year example and computations
*Review and analysis of recurring temporary differences
*Identification of the sources to compute "cumulative temporary differences"
*Sample workpapers for analysis of tax positions |
| 9/13/2019 | 10:30 a.m. - 2 p.m. | Online | 4 CPE | Add |
| Tax Issues of the Homebuilder (Webinar) (WCTXIH01)* Walkthrough of costing methods and compliance issues under IRC 263A* Analysis of IRC 461 related to economic performance* Illustrative examples and analysis* Sample computations for homebuilder unit costing* Recent IRC 263A challenges by the IRS* Update of related cases and issues - including 2017 Tax Reform Act |
| 9/17/2019 | 10:30 a.m. - 2:30 p.m. | Online | 4 CPE | Add |
| (CPE Savers) Lean Accounting and Management: Saving Money by Streamlining Operations (CS-LAMA4)*Basic principles of Lean accounting and thinking
*Improving customer value through target-costing and budgeting
*Eliminating waste through value stream management
*Improving flow via capacity management
*Material requirements planning
*Continuous process improvement
*Performance management |
| 7/30/2019 | 8:30 a.m. - 12 p.m. | Bloomington, MN | 4 CPE | Add |
| Surgent's CFO/Controller's Roadmap to Organization Success With Integrated Planning, Forecasting and Budgeting (Webinar) (WSPLF405)*Differences between planning and budgeting *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 |
| 9/17/2019 | 8 - 11:30 a.m. | Online | 4 CPE | Add |
| Surgent's Controller/CFO Update: Hot Topics Facing Today's Financial Professional (Webinar) (WSTCF406)*Economic update *Managing for productivity *Metrics and benchmarking *Social media and the cloud *Negotiation skills for finance professionals |
| 9/4/2019 | 8 - 11:30 a.m. | Online | 4 CPE | Add |
| Financial Forecasting: Planning for Success (Webinar) (WI916650)* Overview of the forecasting process *The basic forecasting model * Techniques used to forecast sales * A case analysis on working capital planning * Forecasting the company's capital structure *Projecting the income statement and balance sheet |
| 9/30/2019 | 9:30 a.m. - 1:30 p.m. | Online | 4 CPE | Add |
| Form 990: Exploring the Form's Complex Schedules (F990A)*Key issues that affect how public charities are classified, and related Schedule A reporting
*Various public policy realms Schedule C asks about
*Complexity and problems with Schedule F's instructions
*Schedule R -- identification and reporting of related organizations
*Various types of "transactions with interested persons" disclosure requirements in Schedule L
*Critical issues to avoid in Schedules K and N
*Items to watch when completing Schedule J's Parts I and II |
| 11/8/2019 | 8:30 a.m. - 4:30 p.m. | Bloomington, MN | 8 CPE | Add |
| Form 990: Mastering Its Unique Characteristics (Webinar) (WI947300)* Primacy of the Form 990 as a "one size fits all" reporting mechanism *Form 990 preparation sequencing and data gathering and keys to getting Form 990 preparation right the first time *Addressing presence of "related organizations" * Identification of managers and measurements of their compensation *990 versus books-and-records financial statement detail *Disclosures of governance inputs and Boards' employ of policies |
| 8/6/2019 | 8 a.m. - 4 p.m. | Online | 8 CPE | Add |
| Form 990: Mastering Its Unique Characteristics (Webinar) (WI942646)* Primacy of the Form 990 as a "one size fits all" reporting mechanism *Form 990 preparation sequencing and data gathering and keys to getting Form 990 preparation right the first time *Addressing presence of "related organizations" * Identification of managers and measurements of their compensation *990 versus books-and-records financial statement detail *Disclosures of governance inputs and Boards' employ of policies |
| 7/25/2019 | 8 a.m. - 4 p.m. | Online | 8 CPE | Add |
| Form 990: Exploring the Form's Complex Schedules (Webinar) (WI936305)*Key issues that affect how "public charities" are classified and related Schedule A reporting *The various public policy realms inquired of in Schedule C *Complexity and problems within Schedule F's instructions *Identification of, and reporting in Schedule R, of related organizations *The various types of "Transactions with Interested Persons" required to be disclosed in Schedule L * Critical issues to avoid in Schedules K and N *Items to watch when completing Schedule J's Parts I and II |
| 10/16/2019 | 8 a.m. - 4 p.m. | Online | 8 CPE | Add |
| Surgent's Tax Forms Boot Camp: LLCs, Partnerships and S Corporations (Webinar) (WSTFBC02)*Compare and contrast the tax consequences, opportunities, and pitfalls of operating a business as a partnership, LLC, or S Corporation *Gain a comprehensive understanding of income tax laws for S Corporations from eligibility and election, to tax return preparation, stock basis, and loss limitation issues *Recognize and properly handle special pass-through items of income and expense *Accurately prepare S Corporation returns and reconcile book income to taxable income *Accurately prepare partnership returns and reconcile book income to taxable income *Properly handle the tax treatment of distributions to shareholders, partners, or members *Understand the special restrictions and sanctions for tax year end selection *Review the basics of partnership and LLC formation and basis calculation *Self-employment tax or NOT, for each entity *Filling in K-1s correctly for S Corporations, partnerships, and LLCs *How the Affordable Care Act affects tax returns *The most frequently used forms and schedules, including some form "oddities" |
| 10/23/2019 | 8 a.m. - 4 p.m. | Online | 8 CPE | Add |
| Surgent's Essential Depreciation and Expensing Update (Webinar) (WSTDP403)*Detailed coverage of Section 179 expense election and Section 168(k) bonus or "additional first-year depreciation" -- how to maximize them, definitions, limitations, what property qualifies, etc. *Sale of property and the depreciation recapture rules (Section Section 1245, 1250, unrecaptured Section 1250 gain for real estate, Section 291 for corporations) *MACRS depreciation -- finding the proper method, convention, and recovery period *What is "listed property" and what are the current limitations? *Amortization of start-up, organization, and other expenditures *New regulations on capitalization of tangible assets and procedures for automatic changes in accounting method associated with the new depreciation rules *AMT depreciation adjustments and how to avoid them *Examples, cases, and rulings of depreciation and amortization issues and how they impact clients, along with the useful planning opportunities |
| 9/20/2019 | 8 - 11:30 a.m. | Online | 4 CPE | Add |
| New Surgent's Form 1065 Boot Camp: Step-by-Step Preparation with Completed Forms (Webinar) (WS106501)*Gain a thorough understanding of federal income tax laws for partnerships and LLCs, from formation to tax return preparation issues *Who files Form 1065, and who does not file Form 1065 *Trade or Business income and expenses versus Separately Stated Items *The importance of Schedule M-1 *Maintaining Capital Accounts *Partnership distributions -- current or liquidating, cash or property *How to allocate recourse and nonrecourse debt *Self-employment tax issues *Complete coverage of any new legislation enacted before presentation *Other developing issues and hot topics *Mastering two common tax forms, Depreciation (4562) and Sale of Assets (4797) *Partnership reporting oddities *Accurately preparing partnership returns and reconciling book income to taxable income |
| 9/24/2019 | 8 a.m. - 4 p.m. | Online | 8 CPE | Add |
| Surgent's Preparing Individual Tax Returns for New Staff and Paraprofessionals (Webinar) (WSPITR01)*Preparation of various Form 1040 individual tax returns and schedules; provided answers include "filled-in" forms *Taking initiative in difficult assignments; can you deliver the QBI message? Full coverage of Section 199A qualified business income, its calculation, limitations, and examples *Malodorous Form 8867 -- Changes again this year! *Dividends and interest -- Ordinary, return of capital, and capital gain distribution dividends; tax-exempt interest, original issue discount, etc. *Security transactions -- From Form 1099-B to Form 8949 to Schedule D, plus mutual fund sales and related basis issues *Self-employed person issues *Schedule C deductions including depreciation *Sale and exchange of property -- Understanding Form 4797 and depreciation recapture; capital gains *A working understanding of passive losses -- How to handle rental property and how the passive loss rules flow to the tax forms *Itemized deductions -- A thorough understanding of what's deductible and what's not *Interest deductions -- Limitations and timing problems *Retirement contributions and education credits and deductions *Tax computations -- The Kiddie Tax, AMT, regular tax, tax credits *Individual problems illustrated by form preparation for various items, with numerous "practice tips" *Impact of recent legislation and forms changes on the 1040 |
| 10/16/2019 | 8 a.m. - 4 p.m. | Online | 8 CPE | Add |
| (CPE Savers) Forensic Investigations: Key Tools for Success (CS-FAIP4)*Evidence in the investigative process (and how to obtain it)
*Tools used in forensic investigations
*Conducting interviews
*Expert witness testimony |
| 8/1/2019 | 8:30 a.m. - 12 p.m. | Bloomington, MN | 4 CPE | Add |
| Advanced Technical Tax Forms Training: LLCs, S Corporations and Partnerships (ATFB)*Advanced technical practice and reporting issues for all entities
*Complex preparation issues (and how to handle them) for Form 1065 and Form 1120S
*Full coverage of Section 199A and qualified business income (QBI) -- calculation, limitations and examples as applied to partnerships, LLCs and S Corporations
*How much has the cost of operating as a C Corporation gone down?
*IRS battles against blind basis
*What is terminating S Corporations today?
*Proposed new tax form for S Corporation basis, designed to be attached to individual returns
*Can I amend prior returns to correct an impermissible accounting method?
*Depreciation schedules -- becoming shorter due to tax-friendly safe harbors
*How Section 179 limitations affect basis
*When to use "704(b) basis" for capital accounts versus "tax basis"
*Detailed rules of Section 704 for preventing the shift of tax consequences among partners or members
*Unreasonable uses of the traditional and curative allocation methods
*Capital account adjustments with admission of a new member/partner
*Special allocation issues of Section 704, including economic effect, the "dumb-but-lucky" rule and substantiality
*Social Security issues -- Congressional Budget Office's proposals slated to start in the next decade
*Allocating a taxable gain that has a book loss
*Review of final regulations on S Corporation "open debt"
*Basis neither increased by phantom income, nor reduced by nondeducted pass-through losses
*Taxable distribution in excess of basis and reporting issues to shareholders
*Employee vs. independent contractor questions and the Voluntary Classification Settlement Program (VCSP)
*Payroll penalties -- enforcement activities are rampant
*Final regulations for allocating depreciation recapture to partners and members of LLCs |
| 12/13/2019 | 8:30 a.m. - 4:30 p.m. | Bloomington, MN | 8 CPE | Add |
| The Year's Best Income Tax, Estate Tax and Financial Planning Ideas (IEFP)*Update on income tax and estate planning ideas, including tax reform and other recent changes
*Highlights of the Tax Cuts and Jobs Act (TCJA), including the new Section 199A qualified business income (QBI) deduction
*Tax ideas for the current year
*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 |
| 12/2/2019 | 8:30 a.m. - 4:30 p.m. | Bloomington, MN | 8 CPE | Add |
| Top 10 Tax Issues in Dealing With LLCs and Partnerships (LP10)*Self-employment tax issues -- what you can and cannot do
*Capital accounts -- book vs. tax issues
*Determining basis -- key issues and technical analysis
*Dealing with debt -- recourse vs. nonrecourse, and why it matters
*Guaranteed payments, distributive shares and draws
*Special allocations -- flexibility and complexity
*Distributions -- cash and property, built-in gain or loss
*Retirement plan issues and planning options
*Basis step-ups -- the basic issues
*Hot assets -- beware of this complicated tax issue
*Summary of important provisions of the Tax Cuts and Jobs Act (TCJA) tax reform law |
| 12/3/2019 | 8:30 a.m. - 4:30 p.m. | Bloomington, MN | 8 CPE | Add |
| Financial Forecasting: Planning for Success (Webinar) (WI916621)* Overview of the forecasting process *The basic forecasting model * Techniques used to forecast sales * A case analysis on working capital planning * Forecasting the company's capital structure *Projecting the income statement and balance sheet |
| 8/20/2019 | 12 - 4 p.m. | Online | 4 CPE | Add |
| Surgent's Controller/CFO Update: Hot Topics Facing Today's Financial Professional (Webinar) (WSTCF407)*Economic update *Managing for productivity *Metrics and benchmarking *Social media and the cloud *Negotiation skills for finance professionals |
| 10/10/2019 | 8 - 11:30 a.m. | Online | 4 CPE | Add |
| Financial Forecasting: Planning for Success (Webinar) (WI916673)* Overview of the forecasting process *The basic forecasting model * Techniques used to forecast sales * A case analysis on working capital planning * Forecasting the company's capital structure *Projecting the income statement and balance sheet |
| 10/8/2019 | 8 a.m. - 12 p.m. | Online | 4 CPE | Add |
| Surgent's CFO/Controller's Roadmap to Organization Success With Integrated Planning, Forecasting and Budgeting (Webinar) (WSPLF404)*Differences between planning and budgeting *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 |
| 8/8/2019 | 8 - 11:30 a.m. | Online | 4 CPE | Add |
| Accounting and Auditing for the Construction Industry (Webinar) (WCAAFC02)* Illustrative computations for revenue recognition* Analysis of FASB revenue recognition standard and the anticipated impact on the construction industry.* Application of "risk-based" audit model to contractors* The "Lookback" analysis and the contractor's estimating reliability* Practical approach to auditing contracts completed and in progress* Numerous computations and alternative approaches |
| 9/6/2019 | 10:30 a.m. - 2 p.m. | Online | 4 CPE | Add |
| Taxation of The Construction Contractor (Webinar) (WCTXCC01)* Walkthrough of accounting methods and relevant elections under IRC 460* Illustrative examples and analysis* Review of pertinent cases and revenue rulings* Update of other IRS activity including 2017 Tax Reform Act |
| 9/16/2019 | 10:30 a.m. - 2 p.m. | Online | 4 CPE | Add |
| Cost Accounting, R.I.P.: Cost Accounting Is Opinion, Cash Flow Is Fact (Webinar) (WCCOAC01)*Modeling cash flow and capacity
*Adaptive Capacity Model
*Segall's Law |
| 8/1/2019 | 10:30 a.m. - 2 p.m. | Online | 4 CPE | Add |
| The Top Ten Business Myths (Webinar) (WCTPBM03)*Growth for the sake of the growth is the ideology of the cancer cell.
*Effectiveness trumps efficiency.
*Ideas have more value than their mere execution.
*What determines value and how much customers are willing to pay?
*Is business a zero-sum game? |
| 9/20/2019 | 10:30 a.m. - 2 p.m. | Online | 4 CPE | Add |
| Form 990: Mastering Its Unique Characteristics (XCMEF990)*Form 990 as a one-size-fits-all reporting mechanism for not-for-profit organizations
*Tips for gathering data and sequencing the preparation of Form 990
*Keys to getting the form right the first time
*Addressing the presence of related organizations
*Identification of managers and measurements of their compensation
*Form 990 vs. books-and-records financial statement detail
*Disclosures of governance inputs and boards' employ of policies
*Helpful tips and critical components of the most common Form 990 schedules -- A, B, D, G, I and M |
| 12/11/2019 | 8:30 a.m. - 4:30 p.m. | Fergus Falls, MN | 8 CPE | Add |
| Form 990: Mastering Its Unique Characteristics (Webinar) (WI942650)* Primacy of the Form 990 as a "one size fits all" reporting mechanism *Form 990 preparation sequencing and data gathering and keys to getting Form 990 preparation right the first time *Addressing presence of "related organizations" * Identification of managers and measurements of their compensation *990 versus books-and-records financial statement detail *Disclosures of governance inputs and Boards' employ of policies |
| 11/26/2019 | 8 a.m. - 4 p.m. | Online | 8 CPE | Add |
| Form 990: Exploring the Form's Complex Schedules (Webinar) (WI947795)*Key issues that affect how "public charities" are classified and related Schedule A reporting *The various public policy realms inquired of in Schedule C *Complexity and problems within Schedule F's instructions *Identification of, and reporting in Schedule R, of related organizations *The various types of "Transactions with Interested Persons" required to be disclosed in Schedule L * Critical issues to avoid in Schedules K and N *Items to watch when completing Schedule J's Parts I and II |
| 8/20/2019 | 8 a.m. - 4 p.m. | Online | 8 CPE | Add |
| Advanced Technical Tax Forms Training: Form 1040 Issues (ATFI)*What's new with individual taxes this year -- higher-level staff issues and planning
*Full coverage of Section 199A and qualified business income (QBI) -- calculation, limitations and examples
*How much has the cost of operating as a C Corporation gone down?
*Implications of aggregating passive activities
*Advanced practice, basis, reporting and gift issues intertwined with advanced planning ideas
*IRS future state initiative -- how will you and your clients interact with the IRS in the future?
*Proposed new tax form for S Corporation basis, designed to be attached to individual returns
*Form 8867 -- changes again this year
*Form 6198 for at-risk basis -- case study and guidance on how and when to use this form
*How basis and at-risk basis are different, and why this is significant
*Form 6252 for installment sale income -- advanced issues, including gain on reacquisition of installment sale property, worksheets on calculating gain and tax basis of reacquired property
*Form 5329 for additional taxes on qualified plans -- advanced study of how to avoid penalties
*Form 6251 -- detailed case study on the adjustments and preferences associated with alternative minimum tax (AMT), including the proper treatment of incentive stock options |
| 12/6/2019 | 8:30 a.m. - 4:30 p.m. | Bloomington, MN | 8 CPE | Add |
| Multistate Tax Update (MSTU)*Issues for individuals -- homes in multiple states, traveling employees and where to withhold
*Elimination of the physical presence standard in determining nexus (Wayfair case)
*Economic nexus for remote sellers
*Tax planning for remote sellers in states that enforce economic nexus
*Emerging compliance issues in the new sales tax economy
*Income tax (and other forms of tax)
*Economic nexus -- taxation without physical presence
*Will states shift away from income tax and increase reliance on sales tax after Wayfair?
*How states are handling the Tax Cuts and Jobs Act (TCJA) -- attributional and agency nexus, and the presence of intangible property
*Public Law 86-272 -- is it still valid?
*Income tax apportionment issues -- prevalence of the single sales factor, determining the type of property being sold, sourcing of income from intangible property and services, sourcing of service income and market based vs. cost of performance
*Pass-through problems -- nexus issues for interest owners
*Tax reform Section 199A qualified business income (QBI) deduction for pass-through entities by states -- withholding issues, sourcing of income and taxation at the entity level
*Dealing with state nexus questionnaires
*When to consider voluntary compliance -- responsibility of officers, members, partners and shareholders; planning ideas and opportunities; and updates on pending federal legislation relative to state tax |
| 11/25/2019 | 8:30 a.m. - 4:30 p.m. | Bloomington, MN | 8 CPE | Add |
| Construction Contractors: Special Tax and Accounting Considerations (Webinar) (WCCCST02)*Accounting:*Over and under billings*New revenue recognition standard and new lease standard for contractors*Consolidation of variable interest entities*Deferred income taxes*Disclosure of risk and uncertainty*Audit program for contract related items, applying risk analysis to contractors' operations, and required disclosures*Tax:*Cash versus accrual*Accounting methods available to small contractors*Percentage of completion vs. completed contract*"Look back" rules*AMT*Sec. 460 regulations on accumulation of contract costs*Homebuilder/developer regulations, and the IRS Audit Techniques Guide for the construction industry IRS Audit*Techniques Guide for the construction industry |
| 10/24/2019 | 10:30 a.m. - 6 p.m. | Online | 8 CPE | Add |
| Surgent's Advanced Critical Tax Issues for S Corporations (ACTS)*The Tax Cuts and Jobs Act (TCJA) and other cases, rulings and tax law changes affecting S Corporations
*Compensation planning, including limitations in a family-controlled business and self-employment tax issues
*Use of redemptions -- still some advantages
*S Corporation liquidation planning
*Tax issues for family ownership of S Corporation stock
*Impact of the net investment income tax (NIIT) on sales of S Corporation stock
*Stock basis -- loss limitations, accumulated adjustments account (AAA) and distribution issues
*Debt basis -- what the regulations on back-to-back loans mean to investors
*Estate planning for shareholders, including buy-sell agreements, qualified subchapter S subsidiaries (QSubs), electing small-business trusts (ESBTs) and life insurance
*Built-in gains -- the five-year recognition period
*S Corporation structuring and the one-class-of-stock rule
*Methods of accounting
*Legislation on mortgage interest reporting, basis, statute of limitations and tax return due dates |
| 12/12/2019 | 8:30 a.m. - 4:30 p.m. | Bloomington, MN | 8 CPE | Add |
| SEC Quarterly Update Q3 Webcast (Webinar) (WI943215)n/a |
| 10/16/2019 | 12 - 2 p.m. | Online | 2 CPE | Add |
| Partnership and LLC Core Tax Issues: From Formation to Liquidation (PLTI)*New tax legislation affecting partnerships and LLCs, including the Tax Cuts and Jobs Act (TCJA)
*Tax reform Section 199A qualified business income (QBI) deduction -- calculation, limitations and examples
*When to use 704(b) basis (vs. tax basis) for capital accounts
*Section 704 rules for preventing the shift of tax consequences among partners or members
*Unreasonable uses of the traditional and curative allocation methods
*Multiple layers of Section 704(c) allocations
*Treatment of recourse vs. nonrecourse debt basis
*How to calculate basis limitations and the impact on each partner's tax return
*How Section 179 limitations affect partnership/LLC basis
*Regulations for handling basis step-ups under Section 754 elections, and mandatory adjustments under Section 743 and Section 734 for partnerships who have not made the Section 754 election
*Subsequent contributions of property with Section 754 adjusted basis to another partnership or corporation
*Capital account adjustments in connection with admission of a 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 or liquidation of an LLC |
| 11/8/2019 | 8:30 a.m. - 4:30 p.m. | Bloomington, MN | 8 CPE | Add |
| S Corporation Core Tax Issues: From Formation to Liquidation (SCTI)*Tax Cuts and Jobs Act (TCJA) and tax reform's Section 199A qualified business income (QBI) deduction -- calculation, limitations and examples
*Getting basis calculations right
*Failure in S Corporation eligibility requirements inadvertently terminating S Corporations today
*What you can do about new clients with reporting errors
*Debt vs. equity and Section 385
*The $100-per-day penalty final rule applicable to S Corporations
*Possibility of a Self-Employment Contributions Act (SECA) tax on pass-through entities
*Tracking multiple shareholder debt basis
*Basis neither increased by phantom income nor reduced by nondeducted pass-through losses
*Accruing and deducting expenses payable to a shareholder
*How Section 179 limitations affect S Corporation basis
*Liquidation of a C Corporation vs. liquidation of an S Corporation
*How to correct a past-due Form 2553
*Is there a "flexible standard of law" for closely held entities? |
| 11/7/2019 | 8:30 a.m. - 4:30 p.m. | Bloomington, MN | 8 CPE | Add |
| Advanced Individual Income Tax Return Issues (STRI)*New issues and special problems for the current year tax return
*Complicated issues of installment sales
*Form 8582 (passive losses with carryovers) -- complicated case with filled-in forms
*Capital gain and loss issues -- problems with proper reporting of installment sales issues, capital gains and losses, worthless stocks and more
*At-risk rules -- what you really need to know
*Passive loss issues -- what to watch for, questions clients must answer and why you can't just trust the software
*Incentive and nonqualified stock options -- reporting, key planning strategies and alternative minimum tax (AMT)
*AMT -- how to avoid it, use the minimum tax credit and explain it to clients
*Form 6251 detailed calculation example |
| 11/6/2019 | 8:30 a.m. - 4:30 p.m. | Bloomington, MN | 8 CPE | Add |
| Surgent's Handbook for Mastering Basis, Distributions and Loss Limitation Issues for S Corporations, LLCs and Partnerships (Webina (WSHMBI04)*Applicable coverage of any basis considerations within the Tax Cuts and Jobs Act, and other recent tax legislation enacted before the presentation *Discuss a proposal for a yet to be developed new tax form, which calculates basis, designed to be attached to individual returns *Executor's new IRS form for disclosing basis in certain distributed property; what about the basis of a property distribution from a trust? *How Section 179 limitations affect basis and how tax-benefit rule is applied *Basis implications of personal assets converted to business use *How to calculate basis of inherited and joint tenancy property *New rules for NOLs *S Corporations: Beware of final IRS regulations regarding "open debt"; determine how to calculate basis; worksheets are included; understand the effect of stock basis and debt basis and IRS's recent focus on "at-risk basis" for shareholders; recognize how AAA applies or doesn't apply to S Corporations; learn to apply the complex basis ordering rules and special elections that can have a big tax result; discuss loss limitation rules in depth; when you can have a taxable dividend in an S Corporation; understand distributions of cash and property; understand the post-termination transition rules, and temporary new TCJA post-termination rules for eligible corporations, which will be important for S Corps returning to C corps *LLCs and partnerships: Learn the detailed rules of Section 704 for preventing the shifting of tax consequences among partners or members; learn to calculate basis under Section 704 and for "at-risk" under Section 465; recognize how recourse, nonrecourse, and qualified nonrecourse debt can create significantly different tax results; learn the difference between basis and "at-risk basis"; review Section 754 step-up in basis rules; the economic effect equivalence test or "dumb-but-lucky" rule; learn to apply the complex rules of distribution of cash vs. property, TCJA cleans up the basis treatment of charitable contributions and foreign taxes paid |
| 9/12/2019 | 10:30 a.m. - 6:30 p.m. | Online | 8 CPE | Add |
| Surgent's Advanced Technical Tax Forms Training: LLCs, S Corporations and Partnerships (Webinar) (WSATFB02)*Advanced technical practice and reporting issues for all entities -- Why are manhole covers round? *Taking initiative in difficult assignments, can you deliver the QBI message? Full coverage of Section 199A qualified business income, its calculation, limitations, and examples as applied to partnerships, LLCs, and S Corporations *How much has the cost of operating as a C Corporation gone down? *What's next at DOL, coupled with the grammar police *IRS battles against blind basis *What is terminating S Corporations today? *A proposed new tax form for S Corp basis, designed to be attached to individual returns *Can I amend prior returns to correct an impermissible accounting method? *Depreciation schedules are becoming shorter due to tax-friendly safe harbors *How Section 179 limitations affect basis in partnership, LLC, and S Corporations *When to use "704(b) basis" for capital accounts versus "tax basis" *Detailed rules of Section 704 for preventing the shifting of tax consequences among partners or members *Unreasonable uses of the traditional and curative allocation methods *Capital account adjustments with admission of new member/partner *Special allocation issues of Section 704, including economic effect, the "dumb-but-lucky" rule, and substantiality *Social Security Issues -- CBO's proposals geared for commencement in the next decade *Special allocations (allocating a taxable gain that has a book loss) *Review of final regulations on S Corporation "open debt" *Basis neither increased by phantom income, nor reduced by non-deducted pass-through losses *Taxable distribution in excess of basis and reporting issues to shareholders *Battling employee vs. independent contractor questions and the Voluntary Classification Settlement Program (VCSP) *Pernicious precedents in payroll penalties; enforcement activities are hot *Final regulations for allocating depreciation recapture to partners and members of LLCs |
| 10/25/2019 | 8 a.m. - 4 p.m. | Online | 8 CPE | Add |
| Surgent's Form 1040 Return Review Boot Camp for New and Experienced Reviewers (Webinar) (WSERTW02)*Review an error-prone "staff-prepared" Form 1040 from client-provided information *What are common errors preparers make and what are the areas generating malpractice claims? *Initial administrative groundwork *Identifying organizing issues in the tax return to be reviewed *Avoiding "willful blindness" *Efficient review of certain advanced issues for income, adjustments, deductions, and credits *Effective procedures for delinquent clients, filing past-due tax returns *First-time client issues requiring extra scrutiny *Problem clients: unsubstantiated deductions? *Multiple checklists of efficient procedures to identify potential issues on a 1040 return *The importance of engagement letters, questionnaires, and Section 7216 permission statements *Listing of schedules for staff to prepare to make a review easier, including basis issues for 1040 clients |
| 10/30/2019 | 8 a.m. - 4 p.m. | Online | 8 CPE | Add |
| Surgent's Advanced Technical Tax Forms Training: Form 1040 Issues (Webinar) (WSATFI02)*What's NEW for this year -- Aimed at higher level staff issues and planning *Taking initiative in difficult assignments, can you deliver the QBI message? Full coverage of Section 199A qualified business income, its calculation, limitations, and examples *How much has the cost of operating as a C Corporation gone down; enough to switch entity choice? *Does aggregating Passive Activities also aggregate "At-Risk"? *Advanced practice, basis, reporting, and gift issues intertwined with advanced planning and discussion ideas *Remember the Alamo -- The IRS Future State Initiative, how will clients (and practitioners) interact with IRS in the future? *Why the "Light Brigade" failed - Discuss a proposal for a yet to be developed new tax form, which calculates S Corp basis, designed to be attached to individual returns *Malodorous Form 8867, changes again this year! *Form 6198 -- At-risk basis: Detailed case study and discussion of how this form is to be used and when it needs to be filed; learn how basis and at-risk basis are different, and why this is significant *Form 6252 -- Installment sale income: A common tax area; however, a case study and discussion of this topic includes advanced issues such as gain on reacquisition of installment sale property, including worksheets on calculating gain and tax basis of reacquired property *Form 5329 -- Additional taxes on qualified plans: Advanced study of how to avoid penalties *Form 6251 -- Detailed case study and discussion on the adjustments and preferences associated with alternative minimum tax, including discussion of proper treatment of incentive stock options |
| 10/28/2019 | 8 a.m. - 4 p.m. | Online | 8 CPE | Add |
| The Top Ten Business Myths (Webinar) (WCTPBM02)*Growth for the sake of the growth is the ideology of the cancer cell.
*Effectiveness trumps efficiency.
*Ideas have more value than their mere execution.
*What determines value and how much customers are willing to pay?
*Is business a zero-sum game? |
| 9/20/2019 | 8:30 a.m. - 12 p.m. | Online | 4 CPE | Add |
| New Converting to A Subscription-Based Business Model (Webinar) (WCSUBB01)*The three types of adoption approaches to creating a subscriber base*Five approaches to value nurturing that is, what happens after the sale to help customers achieve success and realize value*Ten best practices to reduce churn (i.e., losing subscribers)*Essential growth strategies to deploy |
| 8/8/2019 | 10:30 a.m. - 2 p.m. | Online | 4 CPE | Add |
| Everyday Ethics: Doing Well by Doing Good (Webinar) (WCFERB02)* AICPA Code of Professional Conduct, Institute of Management Accountants Standards of Ethical Conduct and T.D. Circular 230* Implications of the Sarbanes-Oxley Act of 2002* Recent, relevant cases on accounting profession ethics and professional responsibility* Areas the partner should pay particular attention to* What it means to be a profession and a professional* Ethical frameworks |
| 9/11/2019 | 10:30 a.m. - 2 p.m. | Online | 4 CPE / 4 Ethics | Add |
| Digital Currency Revolutions: How Bitcoin and Cryptocurrencies are Changing Commerce (Webinar) (WCDCRE01)* What is money and why cryptocurrencies matter* What is the blockchain and how its use is changing how business verifies transactions and values* How is cryptocurrency audited* What are the IRS rules relating to Bitcoin* Current update as to whether Bitcoin is moving towards money or will it remain viewed as property* Bitcoin alternatives, ICOs and their future global footprint* |
| 7/31/2019 | 10:30 a.m. - 2 p.m. | Online | 4 CPE | Add |
| Complete Guide to Payroll Taxes and 1099 Issues (CGPT)*Payroll tax requirements for wages (including wages subject to the 0.9 percent tax), employee benefits and reimbursements, nonqualified deferred compensation, stock options and tips
*Fringe benefits issues -- health insurance, life insurance, cafeteria plans, accountable and nonaccountable plans, standard mileage rates and per diem rates
*Using a common paymaster
*How to file W-2s after a takeover, merger or acquisition
*State and local tax withholding
*Statutory employees, independent contractors and possible changes to Section 530 relief
*Penalties -- who is a responsible person?
*Moving expenses and gross-up calculations
*Form 941 issues -- disability benefits, tip income and deceased employees
*Quarterly and annual reporting compliance for employment tax deposits
*Pension issues and payroll taxes, savings incentive match plan for employees (SIMPLE plans) and 401(k) and pension distributions
*How to navigate the electronic federal tax payment system (EFTPS)
*Form I-9, Form W-9, Form W-2, Form 1099, Form SS-8 and Form 940 |
| 11/26/2019 | 8:30 a.m. - 4:30 p.m. | Bloomington, MN | 8 CPE | Add |
| Construction Contractors: Special Tax and Accounting Considerations (Webinar) (WCCCST01)*Accounting:*Over and under billings*New revenue recognition standard and new lease standard for contractors*Consolidation of variable interest entities*Deferred income taxes*Disclosure of risk and uncertainty*Audit program for contract related items, applying risk analysis to contractors' operations, and required disclosures*Tax:*Cash versus accrual*Accounting methods available to small contractors*Percentage of completion vs. completed contract*"Look back" rules*AMT*Sec. 460 regulations on accumulation of contract costs*Homebuilder/developer regulations, and the IRS Audit Techniques Guide for the construction industry IRS Audit*Techniques Guide for the construction industry |
| 10/24/2019 | 8:30 a.m. - 4 p.m. | Online | 8 CPE | Add |
| (CPE Savers) Auditing 401(k) Plans: Critical Issues and Annual Update (CS-AFP4)*Changes to rules and regulations affecting 401(k) plans
*Audit strategy and tips for improving overall efficiency
*Risks associated with employee benefit plan audit engagements
*Common mistakes noted in peer reviews and Department of Labor (DOL) inspections |
| 7/30/2019 | 8:30 a.m. - 12 p.m. | Bloomington, MN | 4 CPE | Add |
| Surgent's What CPAs Should Know About Trust Instruments (Webinar) (WSTRIT03)*Legal definitions and principals involving estates and trusts *Basic principles regarding property ownership *Types of trusts commonly used *Trust accounting fundamentals *Certain clauses that are important to understand *Formula valuation clauses *Requirements for a trust to be a qualified designated beneficiary of an IRA *Using IRD to fund charitable bequests |
| 8/5/2019 | 12 - 2 p.m. | Online | 2 CPE | Add |
| ACPEN Signature: 2019 Accounting & Auditing Update (Webinar) (WA210680)*FASB Statements and Interpretations*Statements on Auditing Standards*Audit Guides |
| 10/23/2019 | 9 a.m. - 5 p.m. | Online | 8 CPE / 2 Ethics | Add |
| Surgent's Fraud and Abuse in Not-for-Profit Entities and Governments: Stealing from Everyone (Webinar) (WSFANG03)*The current GAAS requirements related to fraud found in AU Section 240, Consideration of Fraud in a Financial Statement Audit *The current Yellow Book requirements related to fraud and abuse *Common conditions that indicate the financial statements may contain a material misstatement from fraud and fraud risk factors frequently observed in not-for-profit entities and governments *Recent frauds that occurred in not-for-profit entities involving: the theft of cash; falsified billings; improper use of credit cards; the redirection of cash and non-cash contributions; conversion of assets; the redirection of benefits; grant-related fraud; and travel and expense reporting fraud *Recent frauds that occurred in governments involving: falsified applications for benefits; payroll fraud; vendor fraud; kickbacks; workers' compensation and risk management frauds; purchase card abuse; providing government services for personal benefit; misappropriation of utility payments; and theft of assets *Tools for fraud prevention and detection |
| 9/6/2019 | 8 a.m. - 4 p.m. | Online | 8 CPE | Add |
| Surgent's The 2018 Yellow Book Revision (Webinar) (WSQUA403)*Critical concepts related to applying the new Yellow Book including when the standards are applicable; the types of engagements involved; the relationship between the Yellow Book and other standards; and the importance of stating compliance with the Yellow Book in reporting *The new Yellow Book standards related to ethics; independence; professional judgment; competence and CPE; quality control; and peer review *The new Yellow Book requirements related to performing and reporting on financial audits and how those requirements affect the audit in areas like internal control *The new Yellow Book requirements related to attestation engagements (i.e., examinations, reviews, and agreed-upon procedures engagements) and performance audits |
| 9/25/2019 | 12:30 - 4 p.m. | Online | 4 CPE | Add |
| Surgent's Auditing Not-for-Profit Entities: Superior Skills for an Effective and Efficient Audit (Webinar) (WSANFP01)*Refining key planning and general auditing considerations to the not-for-profit environment *Characteristics of not-for-profit financial statements that require special attention *The auditor's consideration of fraud in auditing a not-for-profit entity *Audit procedures to become comfortable with management's recording and reporting of contributions and promises to give *Auditing how a not-for-profit entity gets from natural expenses to functional expenses *Auditing considerations and techniques related to net assets, compliance with tax laws and regulations, collections and split-interest agreements *Considerations related to Yellow Book and single audits |
| 7/19/2019 | 8 a.m. - 4 p.m. | Online | 8 CPE | Add |
| Surgent's Industry Accountant Toolkit (Webinar) (WSIATK05)*Key tools used by businesses and financial professionals across the globe to measure performance *Detailed, real-world examples of businesses utilizing these tools |
| 8/8/2019 | 8 a.m. - 4 p.m. | Online | 8 CPE | Add |
| Surgent's Looking Ahead: Predicting Future Financial Issues and Their Impact on Accountants in Industry (Webinar) (WSFFFE08)*The future of medical care in the United States and impact on your employees and your costs *Future of Social Security and impact on retirement planning and employee retention *Impact on financial executive if the dollar is no longer the world currency *"Fate of the States" -- will the location of your business make you less competitive? *Future of workmen's compensation *Future of interest rates *Impact of greater reliance on technology *AICPA top 10 trends and technologies *National infrastructure *Impact of continuing uncertainty in markets |
| 9/5/2019 | 8 a.m. - 4 p.m. | Online | 8 CPE | Add |
| Surgent's Looking Ahead: Predicting Future Financial Issues and Their Impact on Accountants in Industry (Webinar) (WSFFFE05)*The future of medical care in the United States and impact on your employees and your costs *Future of Social Security and impact on retirement planning and employee retention *Impact on financial executive if the dollar is no longer the world currency *"Fate of the States" -- will the location of your business make you less competitive? *Future of workmen's compensation *Future of interest rates *Impact of greater reliance on technology *AICPA top 10 trends and technologies *National infrastructure *Impact of continuing uncertainty in markets |
| 7/25/2019 | 8 a.m. - 4 p.m. | Online | 8 CPE | Add |
| Surgent's Industry Accountant Toolkit (Webinar) (WSIATK07)*Key tools used by businesses and financial professionals across the globe to measure performance *Detailed, real-world examples of businesses utilizing these tools |
| 10/10/2019 | 8 a.m. - 4 p.m. | Online | 8 CPE | Add |
| Surgent's Form 1040 Return Review Boot Camp for New and Experienced Reviewers (Webinar) (WSERTW01)*Review an error-prone "staff-prepared" Form 1040 from client-provided information *What are common errors preparers make and what are the areas generating malpractice claims? *Initial administrative groundwork *Identifying organizing issues in the tax return to be reviewed *Avoiding "willful blindness" *Efficient review of certain advanced issues for income, adjustments, deductions, and credits *Effective procedures for delinquent clients, filing past-due tax returns *First-time client issues requiring extra scrutiny *Problem clients: unsubstantiated deductions? *Multiple checklists of efficient procedures to identify potential issues on a 1040 return *The importance of engagement letters, questionnaires, and Section 7216 permission statements *Listing of schedules for staff to prepare to make a review easier, including basis issues for 1040 clients |
| 10/18/2019 | 8 a.m. - 4 p.m. | Online | 8 CPE | Add |
| Surgent's Tax Forms Boot Camp: LLCs, Partnerships and S Corporations (Webinar) (WSTFBC01)*Compare and contrast the tax consequences, opportunities, and pitfalls of operating a business as a partnership, LLC, or S Corporation *Gain a comprehensive understanding of income tax laws for S Corporations from eligibility and election, to tax return preparation, stock basis, and loss limitation issues *Recognize and properly handle special pass-through items of income and expense *Accurately prepare S Corporation returns and reconcile book income to taxable income *Accurately prepare partnership returns and reconcile book income to taxable income *Properly handle the tax treatment of distributions to shareholders, partners, or members *Understand the special restrictions and sanctions for tax year end selection *Review the basics of partnership and LLC formation and basis calculation *Self-employment tax or NOT, for each entity *Filling in K-1s correctly for S Corporations, partnerships, and LLCs *How the Affordable Care Act affects tax returns *The most frequently used forms and schedules, including some form "oddities" |
| 9/17/2019 | 8 a.m. - 4 p.m. | Online | 8 CPE | Add |
| Surgent's Advanced Technical Tax Forms Training: LLCs, S Corporations and Partnerships (Webinar) (WSATFB01)*Advanced technical practice and reporting issues for all entities -- Why are manhole covers round? *Taking initiative in difficult assignments, can you deliver the QBI message? Full coverage of Section 199A qualified business income, its calculation, limitations, and examples as applied to partnerships, LLCs, and S Corporations *How much has the cost of operating as a C Corporation gone down? *What's next at DOL, coupled with the grammar police *IRS battles against blind basis *What is terminating S Corporations today? *A proposed new tax form for S Corp basis, designed to be attached to individual returns *Can I amend prior returns to correct an impermissible accounting method? *Depreciation schedules are becoming shorter due to tax-friendly safe harbors *How Section 179 limitations affect basis in partnership, LLC, and S Corporations *When to use "704(b) basis" for capital accounts versus "tax basis" *Detailed rules of Section 704 for preventing the shifting of tax consequences among partners or members *Unreasonable uses of the traditional and curative allocation methods *Capital account adjustments with admission of new member/partner *Special allocation issues of Section 704, including economic effect, the "dumb-but-lucky" rule, and substantiality *Social Security Issues -- CBO's proposals geared for commencement in the next decade *Special allocations (allocating a taxable gain that has a book loss) *Review of final regulations on S Corporation "open debt" *Basis neither increased by phantom income, nor reduced by non-deducted pass-through losses *Taxable distribution in excess of basis and reporting issues to shareholders *Battling employee vs. independent contractor questions and the Voluntary Classification Settlement Program (VCSP) *Pernicious precedents in payroll penalties; enforcement activities are hot *Final regulations for allocating depreciation recapture to partners and members of LLCs |
| 9/27/2019 | 8 a.m. - 4 p.m. | Online | 8 CPE | Add |
| (CPE Savers) Tax Reform Update: Corporations and Pass-Through Entities (CS-TREF1)*Tax planning after the Tax Cuts and Jobs Act (TCJA) tax reform law
*Reduction in corporate tax rates
*Section 199A -- new deduction allowance on qualified business income (QBI) for pass-through entities
*New fringe benefits rules
*Major depreciation changes
*Changes to the alternative minimum tax (AMT)
*New methods of accounting rules for small-business taxpayers
*New limitations on the deductibility of interest expense
*Modification of net operating loss provisions
*Partnerships
*S Corporations |
| 8/1/2019 | 1 - 4:30 p.m. | Bloomington, MN | 4 CPE | Add |
| (CPE Savers) S Corporation, Partnership and LLC Tax Update (CS-BCP4)*Impact of the Tax Cuts and Jobs Act (TCJA) on S Corporations and partnership entities, including coverage of Section 199A
*Impact of the net investment income tax (NIIT) on the owners of pass-through entities
*Basis issues -- at-risk and passive activities for partnerships and LLCs
*Review of key cases, rulings and tax law changes affecting S Corporations, partnerships, LLCs and LLPs
*Late-breaking tax legislation |
| 8/1/2019 | 1 - 4:30 p.m. | Bloomington, MN | 4 CPE | Add |
| Social Security Basics and Strategies for Maximizing Benefits (Webinar) (WCBPSS01)*Social Security planning, benefit calculation, and beneficiaries.
*Recent changes to file and suspend and restricted application strategies.
*Increasing benefits for self-employed individuals.
*Plan for surviving spouses.
*Integrating retirement plan distribution strategies with Social Security claiming strategies.
*Coordinating drawing Social Security benefits with the start of Medicare benefits. |
| 8/6/2019 | 10:30 a.m. - 6 p.m. | Online | 8 CPE | Add |
| Advanced Personal Financial Planning Update (Webinar) (WCAPFP01)* Retirement: accumulation and decumulation techniques, Social Security, Medicare, and long-term care.* Debt management, including reverse mortgages.* Insurance and investments from a life-planning perspective.* Income tax legislation, cases, and rulings.* Estate and trust planning strategies. |
| 8/15/2019 | 10:30 a.m. - 6 p.m. | Online | 8 CPE | Add |
| MBAexpress: Powerful Presentation Skills (Self-Study) (JI23NOC)Using visualization
Practice is essential
Positive energy
Slide count calculation
A speech versus an experience
Fear of questions
Know your audience
Communication styles
Turn off the adrenaline
The power of a pause |
| Self-Study | | Format: On-Demand | 1 CPE | Add |
| Reviewing Individual Tax Returns: What Are You Missing (Self-Study) (JI4ITRM)*Time Share Properties
*Home Office
*Hobby Losses
*Margin Interest
*Self Employed Health Insurance
*Business Start-Up Costs
*Depreciation
*Unreported Income
*Shared Responsibility Payments
*Schedule C
*Like-Kind Exchanges
*Self-Employment Tax
*Section 1202 Stock
*Charitable Contributions of Property |
| Self-Study | | Format: On-Demand | 4.5 CPE | Add |
| MBAexpress: Balanced Scorecard (Self-Study) (JI5NOC)*Discuss in depth the four perspectives of the balanced scorecard (financial, customer, business process, learning & growth)
*Articulate the value that a balanced scorecard brings to an organization
*Discuss the value of identifying a small number of strategic objects for each perspective |
| Self-Study | | Format: On-Demand | 1 CPE | Add |
| The Best S Corporation, Limited Liability and Partnership Update Course by Surgent (Self-Study) (JSODBCPE)*Impact of the Tax Cuts and Jobs Act on S Corporations and partnership entities including coverage of Section 199A*Selected Practice and Reporting Issues: What's new?*A review of the key cases, rulings, and tax law changes affecting S Corporations, partnerships, limited liability companies, and limited liability partnerships*Choice of entity issues: is the C Corporation more of a viable choice after tax reform? Will it become preferred?*Basis issues: at-risk, passive activities for partnerships and LLCs*Debts between entity and the investors: open-account and written debt; defining bona fide debt for back-to-back loans*Impact of the net investment income tax on the owners of pass-through entities*Any late-breaking tax legislation*Review of the most important business tax cases, revenue rulings, PLRs, etc. |
| Self-Study | | Format: On-Demand | 8 CPE | Add |
| Common Errors in NFP Financial Reporting (Webinar) (WI944156)n/a |
| 9/5/2019 | 12 - 2 p.m. | Online | 2 CPE | Add |
| Governmental and Not-for-Profit Annual Update (GNAU2)*Federal government activities
*Accounting standards updates
*AICPA Auditing Standards Board (ASB) Clarity Project
*AICPA activities and emerging issues related to not-for-profit entities
*Governmental Accounting Standards Board (GASB) activities
*Financial Accounting Standards Board (FASB) activities |
| 12/2/2019 | 8:30 a.m. - 4:30 p.m. | Bloomington, MN | 8 CPE | Add |
| Accounting and Reporting for Not-for-Profit Organizations (FSNPO)*Financial statement presentation, including the Financial Accounting Standards Board (FASB) financial reporting standard
*FASB revenue recognition standard
*Statement of activities
*Statement of financial position and statement of cash flow
*Note disclosures
*Contribution concepts
*Functional expense and allocation of costs
*Endowments
*Operating versus nonoperating
*Split-interest agreements and beneficial trusts
*Membership dues
*Agency transactions
*Programmatic investments
*Common financial statement mistakes |
| 12/3/2019 | 8:30 a.m. - 4:30 p.m. | Bloomington, MN | 8 CPE | Add |
| Real Estate Professionals, Passive Activity and Section 199A (Webinar) (WX13119)*Definition of a real estate professional*Pros and cons of being a real estate professional*Integration of the real estate professional rules with reporting on Form 1040, Schedule E*Real estate professionals and indirectly owned (partnerships, S Corporations) reporting on Form 1040*How "real estate business" is interpreted under the Section 199A rules and how it integrates with the passive activity rules*Real estate professionals and the Form 8582 (Passive Activities)*How to make the "grouping" election for passive activities and the flow-through deduction*Several real-life situations illustrating the various possibilities and the consequences of failing to comply with the real estate professional standards*Real estate professionals and the "former passive activities" rules |
| 10/17/2019 | 12 - 2 p.m. | Online | 2 CPE | Add |
| (CPE Savers) Real Estate Taxation: Critical Considerations (CS-RET4)*Impact of the Tax Cuts and Jobs Act (TCJA) tax reform law on the real estate industry
*Determination of basis when acquiring real estate
*Rental operations
*Depreciation and recapture
*Calculation of gain or loss on sale of real estate
*Passive activity losses
*Installment sales |
| 8/8/2019 | 1 - 4:30 p.m. | Bloomington, MN | 4 CPE | Add |
| (CPE Savers) Controller and CFO Update: Hot Topics Facing Today's Financial Professional (CS-TCF4)*Economic update
*Managing for productivity
*Metrics and benchmarking
*Social media and the cloud
*Negotiation skills for finance professionals |
| 8/8/2019 | 8:30 a.m. - 12 p.m. | Bloomington, MN | 4 CPE | Add |
| (CPE Savers) Ethics and Professional Conduct: Updates and Practical Applications (CS-GRE4)*AICPA Code of Professional Conduct
*Conceptual framework
*Independence provisions for nonattest services
*Personal independence
*New interpretations added to the code |
| 7/30/2019 | 1 - 4:30 p.m. | Bloomington, MN | 4 CPE / 4 Ethics | Add |
| Surgent's Ethics for Tax Professionals (Webinar) (WSEFTP11)*What does practicing before the IRS mean? *Who may practice before the IRS? *What should a tax preparer do if he or she has knowledge of a client's omission of income from a tax return? *May a tax preparer rely on the work of other tax return preparers? *May a tax preparer rely on and use client provided information? *Standards associated with giving advice to clients *Abolishment of the disclaimer requirement |
| 10/2/2019 | 6 - 8 p.m. | Online | 2 CPE / 2 Ethics | Add |
| Retirement Penalties and Rollover Issues (Webinar) (WCRPRI01)*History of the 60-day Rule and Recent Developments
*Exceptions to the ten percent penalty
*Rulings and self-certification
*What the IRS knows: Forms 1099R and 5498
*Form 5329 use and strategies |
| 8/9/2019 | 3 - 5 p.m. | Online | 2 CPE | Add |
| New Trusts As Retirement Plan Beneficiaries (Webinar) (WCTRPB01)* What is the significance of the Retirement Plan Beneficiary?* Primary vs. Contingent Beneficiaries* Is a Trust a "Designated Beneficiary?"* Why do people want to name a trust as the beneficiary?* Income Tax Aspects of Trusts as beneficiary* What happens when the trust beneficiary dies? |
| 8/9/2019 | 1 - 2 p.m. | Online | 1 CPE | Add |
| Reporting Interest and Gain from Tax Exempt Securities (Webinar) (WCRIGT01)* History of current 1099 reporting of fixed income securities* What treatment is required versus what can be elected* Examples using actual 1099 forms |
| 8/23/2019 | 12 - 2 p.m. | Online | 2 CPE | Add |
| Retirement Distributions: Planning Options (Webinar) (WCRPDO03)* Roth IRA: The right choice?* Income tax treatment of distributions from pension, profit sharing, 401(k), IRA, Keogh and Sec. 403(b) plans.* New relief for late rollovers and disaster victims.* Strategies for distributions before age 59.5.* Laws, regulations and IRS rulings concerning plan distributions.* Avoiding the 50 percent penalty on deficient distributions.* Integration of estate planning with distribution decisions.* Surviving spouse opportunities and dilemmas.* Self-directed IRA investment problems. |
| 10/25/2019 | 10:30 a.m. - 6 p.m. | Online | 8 CPE | Add |
| (CPE Savers) Individual Income Tax Update (CS-BIT4)*New loss limitation rules applicable to net operating losses (NOLs) and the ability to offset income
*Revised home mortgage interest deduction
*Treatment of state and local taxes
*Monumental changes to the treatment of alimony for both payor and payee
*New rules on entertainment expenses, including meals
*Comprehensive coverage of the flagship item of the Tax Cuts and Jobs Act (TCJA) -- Section 199A and its changes to pass-through taxation and planning
*State domicile issues which are quickly becoming a new source of practitioner profit
*Practice aids, including all the numbers applicable for the current year -- inflation-adjusted amounts, mileage rates, retirement contributions and more
*Latest issues related to other late-breaking tax law changes |
| 8/1/2019 | 8:30 a.m. - 12 p.m. | Bloomington, MN | 4 CPE | Add |
| (CPE Savers) Tax Reform Update: Individuals and Sole Proprietors (CS-TREF2)*Overview of tax reform's impact on individuals and small businesses
*Tax planning after the Tax Cuts and Jobs Act (TCJA) tax reform law
*Overview of tax reform's impact on estate and trusts
*Estate, gift and generation-skipping transfer (GST) tax planning considerations and strategies
*Section 199A -- new deduction allowance on qualified business income (QBI) for pass-through entities
*Credits
*Individual compliance and practice issues |
| 8/1/2019 | 8:30 a.m. - 12 p.m. | Bloomington, MN | 4 CPE | Add |
| Basis and Distributions for Pass-Through Entities: Simplifying the Complexities (BADI)*Situations in which basis often comes under scrutiny -- loss limitations, distributions, sales of an interest and more
*How to structure cash and property distributions to avoid unexpected tax consequences
*How to adjust basis in partnership assets to save future taxes
*How to measure the gain or loss on the sale of an interest in a partnership or S Corporation
*How to minimize recognition of ordinary income on the sale of an interest
*How to maximize the amount of the pass-through losses deductible by the partner or shareholder |
| 10/18/2019 | 8:30 a.m. - 4:30 p.m. | Bloomington, MN | 8 CPE | Add |
| Tax Considerations and Consequences for Closely Held Businesses (CHTX)*Impact and planning strategies related to the Tax Cuts and Jobs Act (TCJA) tax reform law
*Entity options
*Compensation
*Retirement plans and deferred compensation
*Passive activities and at-risk issues
*Shareholder/partner basis
*Insolvency and bankruptcy
*Business losses
*Distressed properties
*Tax credits
*Succession planning
*Multistate taxation |
| 12/11/2019 | 8:30 a.m. - 4:30 p.m. | Bloomington, MN | 8 CPE | Add |
| New Annual FASB Update and Review (FUR4)*Private Company Council (PCC) standard-setting activities
*Recent FASB accounting standards changes (ASCs)
*Revenue recognition (ASC Topic 606) and related updates
*Lease accounting (ASC Topic 842)
*Other recently issued FASB updates |
| 10/31/2019 | 8:30 a.m. - 12 p.m. | Bloomington, MN | 4 CPE | Add |
| New Accounting for Financial Statement Uncertainty: Estimates, Contingencies and Going Concern (AFS4)*How to identify financial statement areas containing recognition, measurement, presentation or disclosure uncertainty
*How to apply common techniques for evaluating the proper accounting treatment of loss contingencies, allowances, accruals and other areas with recognition and measurement uncertainty
*How to describe important presentation and disclosure considerations when highlighting uncertainty to financial statement users making economic decisions
*How to evaluate the adequacy of disclosure of going concern uncertainty under U.S. GAAP |
| 10/30/2019 | 1 - 4:30 p.m. | Bloomington, MN | 4 CPE | Add |
| New Construction Contractors: Accounting and Financial Reporting Issues (CST4)*Overall construction industry landscape
*Generally accepted accounting principles (GAAP) and recent changes affecting the construction industry
*The new revenue recognition standard and its impact on the construction industry
*The relationship between the contractor and the surety, from both underwriting and claims perspectives
*What the surety looks for to maximize potential bond credit
*The new lease accounting standard and its impact on the construction industry |
| 10/31/2019 | 1 - 4:30 p.m. | Bloomington, MN | 4 CPE | Add |
| New Construction Contractors: Critical Accounting, Auditing and Tax Issues (CONS)*Overall construction industry landscape
*Generally accepted accounting principles (GAAP) and recent changes affecting the construction industry
*The new revenue recognition standard and its impact on the construction industry
*Unique audit and review issues with construction contractors
*The relationship between the contractor and the surety, from both underwriting and claims perspectives
*What the surety looks for to maximize potential bond credit
*Tax compliance issues facing construction contractors, including tax reform considerations of the Tax Cuts and Jobs Act (TCJA)
*Going concern disclosures and their importance to the construction industry
*The new lease accounting standard and its impact on the construction industry |
| 9/24/2019 | 8:30 a.m. - 4:30 p.m. | Bloomington, MN | 8 CPE | Add |
| Surgent's Successfully Completing an Estate Tax Return: Form 706 (Webinar) (WSF70603)*Changes to the IRS Form 706 *How to successfully navigate the form *The ins and outs of the "portability" rules, including how the rules actually work using common examples *Income tax consequences *How to avoid malpractice traps *Overlooked GST issues |
| 8/13/2019 | 12 - 2 p.m. | Online | 2 CPE | Add |
| Surgent's Successfully Completing an Income Tax Return for a Trust or Estate: Form 1041 (Webinar) (WSFM4104)*Passive activity rules for trusts including the NIIT *The different types of trusts for income tax purposes (e.g. simple, complex, grantor, charitable) *The critical categorization of income (taxable income vs. fiduciary accounting income) *Distributable net income (DNI) and how it works *The "Tier" Rules *The Separate Share Rule *IRC 663(b) "65-Day" Rule *IRC Section 691(c) Deduction *QSST and EBST elections *How to treat excess deductions on termination *Grantor trust rules and how they impact planning and return preparation *The income tax side of Domestic Asset Protection Trusts |
| 10/21/2019 | 12 - 2 p.m. | Online | 2 CPE | Add |
| Surgent's Successfully Completing an Estate Tax Return: Form 706 (Webinar) (WSF70602)*Changes to the IRS Form 706 *How to successfully navigate the form *The ins and outs of the "portability" rules, including how the rules actually work using common examples *Income tax consequences *How to avoid malpractice traps *Overlooked GST issues |
| 7/24/2019 | 12 - 2 p.m. | Online | 2 CPE | Add |
| Surgent's What CPAs Should Know About Trust Instruments (Webinar) (WSTRIT04)*Legal definitions and principals involving estates and trusts *Basic principles regarding property ownership *Types of trusts commonly used *Trust accounting fundamentals *Certain clauses that are important to understand *Formula valuation clauses *Requirements for a trust to be a qualified designated beneficiary of an IRA *Using IRD to fund charitable bequests |
| 9/10/2019 | 12 - 2 p.m. | Online | 2 CPE | Add |
| Surgent's Key Current Financial and Economic Issues Facing the Financial Executive (Webinar) (WSKFFE07)*The impact of current economic trends on employment and human relations policies *The impact of the current credit markets on banking relationship and financial needs of the organization and the organizations ability to raise capital *Uncertainty in the regulatory environment on planning and business expansion *The safety and soundness of the financial plans for your organization in an uncertain economic climate *Debt and equity mix *Competing in a global market place and steps to take to become more competitive globally. *Evaluation of the impact of federal, state and municipal deficits and unfunded mandates as it relates to tax planning *Social Security funding as it relates to providing retirement plans for your employees *Safety and soundness of your credit and collections processes and selection of customers in an uncertain environment *Influencing growth through acquisition of distressed organizations *The economic way ahead for the CFO/Controller in 2014 and beyond |
| 10/7/2019 | 8 a.m. - 4 p.m. | Online | 8 CPE | Add |
| Surgent's Looking Ahead: Predicting Future Financial Issues and Their Impact on Accountants in Industry (Webinar) (WSFFFE06)*The future of medical care in the United States and impact on your employees and your costs *Future of Social Security and impact on retirement planning and employee retention *Impact on financial executive if the dollar is no longer the world currency *"Fate of the States" -- will the location of your business make you less competitive? *Future of workmen's compensation *Future of interest rates *Impact of greater reliance on technology *AICPA top 10 trends and technologies *National infrastructure *Impact of continuing uncertainty in markets |
| 7/30/2019 | 8 a.m. - 4 p.m. | Online | 8 CPE | Add |
| Surgent's Industry Accountant Toolkit (Webinar) (WSIATK06)*Key tools used by businesses and financial professionals across the globe to measure performance *Detailed, real-world examples of businesses utilizing these tools |
| 9/24/2019 | 8 a.m. - 4 p.m. | Online | 8 CPE | Add |
| Surgent's Looking Ahead: Predicting Future Financial Issues and Their Impact on Accountants in Industry (Webinar) (WSFFFE07)*The future of medical care in the United States and impact on your employees and your costs *Future of Social Security and impact on retirement planning and employee retention *Impact on financial executive if the dollar is no longer the world currency *"Fate of the States" -- will the location of your business make you less competitive? *Future of workmen's compensation *Future of interest rates *Impact of greater reliance on technology *AICPA top 10 trends and technologies *National infrastructure *Impact of continuing uncertainty in markets |
| 8/15/2019 | 8 a.m. - 4 p.m. | Online | 8 CPE | Add |
| Surgent's Advanced Technical Tax Forms Training: Form 1040 Issues (Webinar) (WSATFI01)*What's NEW for this year -- Aimed at higher level staff issues and planning *Taking initiative in difficult assignments, can you deliver the QBI message? Full coverage of Section 199A qualified business income, its calculation, limitations, and examples *How much has the cost of operating as a C Corporation gone down; enough to switch entity choice? *Does aggregating Passive Activities also aggregate "At-Risk"? *Advanced practice, basis, reporting, and gift issues intertwined with advanced planning and discussion ideas *Remember the Alamo -- The IRS Future State Initiative, how will clients (and practitioners) interact with IRS in the future? *Why the "Light Brigade" failed - Discuss a proposal for a yet to be developed new tax form, which calculates S Corp basis, designed to be attached to individual returns *Malodorous Form 8867, changes again this year! *Form 6198 -- At-risk basis: Detailed case study and discussion of how this form is to be used and when it needs to be filed; learn how basis and at-risk basis are different, and why this is significant *Form 6252 -- Installment sale income: A common tax area; however, a case study and discussion of this topic includes advanced issues such as gain on reacquisition of installment sale property, including worksheets on calculating gain and tax basis of reacquired property *Form 5329 -- Additional taxes on qualified plans: Advanced study of how to avoid penalties *Form 6251 -- Detailed case study and discussion on the adjustments and preferences associated with alternative minimum tax, including discussion of proper treatment of incentive stock options |
| 10/4/2019 | 8 a.m. - 4 p.m. | Online | 8 CPE | Add |
| New Surgent's Form 1065 Boot Camp: Step-by-Step Preparation with Completed Forms (Webinar) (WS106502)*Gain a thorough understanding of federal income tax laws for partnerships and LLCs, from formation to tax return preparation issues *Who files Form 1065, and who does not file Form 1065 *Trade or Business income and expenses versus Separately Stated Items *The importance of Schedule M-1 *Maintaining Capital Accounts *Partnership distributions -- current or liquidating, cash or property *How to allocate recourse and nonrecourse debt *Self-employment tax issues *Complete coverage of any new legislation enacted before presentation *Other developing issues and hot topics *Mastering two common tax forms, Depreciation (4562) and Sale of Assets (4797) *Partnership reporting oddities *Accurately preparing partnership returns and reconciling book income to taxable income |
| 10/17/2019 | 8 a.m. - 4 p.m. | Online | 8 CPE | Add |
| Surgent's Handbook for Mastering Basis, Distributions and Loss Limitation Issues for S Corporations, LLCs and Partnerships (Webina (WSHMBI05)*Applicable coverage of any basis considerations within the Tax Cuts and Jobs Act, and other recent tax legislation enacted before the presentation *Discuss a proposal for a yet to be developed new tax form, which calculates basis, designed to be attached to individual returns *Executor's new IRS form for disclosing basis in certain distributed property; what about the basis of a property distribution from a trust? *How Section 179 limitations affect basis and how tax-benefit rule is applied *Basis implications of personal assets converted to business use *How to calculate basis of inherited and joint tenancy property *New rules for NOLs *S Corporations: Beware of final IRS regulations regarding "open debt"; determine how to calculate basis; worksheets are included; understand the effect of stock basis and debt basis and IRS's recent focus on "at-risk basis" for shareholders; recognize how AAA applies or doesn't apply to S Corporations; learn to apply the complex basis ordering rules and special elections that can have a big tax result; discuss loss limitation rules in depth; when you can have a taxable dividend in an S Corporation; understand distributions of cash and property; understand the post-termination transition rules, and temporary new TCJA post-termination rules for eligible corporations, which will be important for S Corps returning to C corps *LLCs and partnerships: Learn the detailed rules of Section 704 for preventing the shifting of tax consequences among partners or members; learn to calculate basis under Section 704 and for "at-risk" under Section 465; recognize how recourse, nonrecourse, and qualified nonrecourse debt can create significantly different tax results; learn the difference between basis and "at-risk basis"; review Section 754 step-up in basis rules; the economic effect equivalence test or "dumb-but-lucky" rule; learn to apply the complex rules of distribution of cash vs. property, TCJA cleans up the basis treatment of charitable contributions and foreign taxes paid |
| 9/24/2019 | 10:30 a.m. - 6:30 p.m. | Online | 8 CPE | Add |
| Surgent's Preparing C Corporation Tax Returns for New Staff and Paraprofessionals (Webinar) (WSPCTR01)*Preparation by hand of a reasonably complicated Form 1120 U.S. corporate income tax return from trial balance to completed return *The importance of Schedule M-1, including many adjustments in reconciling book income to tax income, and items preparation staff may look for on all business returns *New tax-planning strategies for depreciation deductions, including changes to Section 179 and depreciation as a result of new tax legislation *Methods of accounting -- Application and choices *In-depth analysis of Form 4797 dealing with depreciation recapture *Deductible expenses -- including rules on meals and entertainment *Computation of tax liability *Overview of many common business deductions; which are deductible and which are M-1 items? *How to practically handle uniform capitalization and inventory accounting for a small manufacturing concern *And much more |
| 10/1/2019 | 8 a.m. - 4 p.m. | Online | 8 CPE | Add |
| New Surgent's A Complete Guide to the New Yellow Book (Webinar) (WSCGYB07)*When is the auditor required to follow the Yellow Book (a.k.a., Government Auditing Standards, or GAGAS)? *How the Yellow Book requirements relate to generally accepted auditing standards and the single audit requirements *The different types of Yellow Book audit and attestation engagements that auditors may be called upon to perform *The Yellow Book standards related to the qualifications of the auditor (i.e., requirements related to independence, CPE, peer review, and more) *The Yellow Book requirements related to the performance of and reporting on a financial audit *The Yellow Book requirements related to attestation engagements (i.e., examinations, reviews, and agreed-upon procedures engagements) and performance audits |
| 10/18/2019 | 8 a.m. - 4 p.m. | Online | 8 CPE | Add |
| Surgent's Latest Developments in Government and Nonprofit Accounting and Auditing (Webinar) (WSGNAA06)*The key changes and challenges contained in the new Yellow Book *Developing issues related to performing single audits under the OMB's Uniform Guidance for Federal Awards *Key AICPA developments affecting audits of governments and nonprofits *Recent GASB activities directed towards state and local governments with an emphasis on the implementation of GASB No. 83, Certain Asset Retirement Obligations; GASB No. 84, Fiduciary Activities; GASB No. 87, Leases; and GASB No. 88, Certain Disclosures Related to Debt, Including Direct Borrowings and Direct Placements *Prepare for the implementation of the new FASB ASU on nonprofit financial reporting (i.e., ASU No. 2016-14) while also developing a deeper understanding of the effects that the recent FASB ASUs on contributions, revenue recognition, and leases will have on nonprofits |
| 10/10/2019 | 8 a.m. - 4 p.m. | Online | 8 CPE | Add |
| Surgent's Fraud and Abuse in Not-for-Profit Entities and Governments: Stealing from Everyone (Webinar) (WSFANG04)*The current GAAS requirements related to fraud found in AU Section 240, Consideration of Fraud in a Financial Statement Audit *The current Yellow Book requirements related to fraud and abuse *Common conditions that indicate the financial statements may contain a material misstatement from fraud and fraud risk factors frequently observed in not-for-profit entities and governments *Recent frauds that occurred in not-for-profit entities involving: the theft of cash; falsified billings; improper use of credit cards; the redirection of cash and non-cash contributions; conversion of assets; the redirection of benefits; grant-related fraud; and travel and expense reporting fraud *Recent frauds that occurred in governments involving: falsified applications for benefits; payroll fraud; vendor fraud; kickbacks; workers' compensation and risk management frauds; purchase card abuse; providing government services for personal benefit; misappropriation of utility payments; and theft of assets *Tools for fraud prevention and detection |
| 10/28/2019 | 8 a.m. - 4 p.m. | Online | 8 CPE | Add |
| New Surgent's A Complete Guide to the New Yellow Book (Webinar) (WSCGYB04)*When is the auditor required to follow the Yellow Book (a.k.a., Government Auditing Standards, or GAGAS)? *How the Yellow Book requirements relate to generally accepted auditing standards and the single audit requirements *The different types of Yellow Book audit and attestation engagements that auditors may be called upon to perform *The Yellow Book standards related to the qualifications of the auditor (i.e., requirements related to independence, CPE, peer review, and more) *The Yellow Book requirements related to the performance of and reporting on a financial audit *The Yellow Book requirements related to attestation engagements (i.e., examinations, reviews, and agreed-upon procedures engagements) and performance audits |
| 8/29/2019 | 8 a.m. - 4 p.m. | Online | 8 CPE | Add |
| New Financial Planning for Healthcare (Webinar) (WCFPLH01)* The interrelationship of health, happiness and financial well-being.* Tax planning for health care costs.* The failures and successes of the Affordable Care Act.* Medical insurance terminology, alternatives, and strategies for selecting the best option.* The pros and cons of health savings accounts.* Traditional long-term care insurance, hybrid strategies, or self insure?* Medicare Parts A, B, C and D and Medigap plans.* Incapacity, elder law, Medicaid and choosing a long-term care facility.* Hospice and palliative care. |
| 8/12/2019 | 10:30 a.m. - 6 p.m. | Online | 8 CPE | Add |
| New Complete Guide to the New Yellow Book (CGYB)*When are you required to follow the Yellow Book? (aka Generally Accepted Government Auditing Standards, or GAGAS)
*How the Yellow Book requirements relate to Generally Accepted Auditing Standards (GAAS) and the single audit requirements
*Different types of Yellow Book audit and attestation engagements
*Yellow Book standards related to independence, CPE, peer review and more
*Yellow Book requirements related to the performance of (and reporting on) a financial audit
*Yellow Book requirements related to attestation engagements (examinations, reviews and agreed-upon procedures) and performance audits |
| 11/15/2019 | 8:30 a.m. - 4:30 p.m. | Bloomington, MN | 8 CPE | Add |
| Financial Reporting Update for Tax Practitioners (AAUP)*Latest accounting and financial reporting developments, including revenue recognition, lease accounting and financial instruments accounting
*Impact of recent developments on income tax accounting
*Tax basis financial statements
*Statement on Standards for Accounting and Review Services (SSARS) No. 21 (clarification and recodification) and how it applies to financial statement preparation
*Authoritative standards and guidance for performing and reporting on SSARS 21 engagements
*Other important SSARS updates
*Recent standard-setting activities at the Private Company Council (PCC), the Financial Accounting Standards Board (FASB), the Auditing Standards Board (ASB) and the Accounting and Review Services Committee (ARSC) |
| 11/14/2019 | 8:30 a.m. - 4:30 p.m. | Bloomington, MN | 8 CPE | Add |
| Common Frauds and the Internal Controls Designed to Prevent and Detect Them (Webinar) (WCFRAR02)*Typical fraud schemes for various types of entities
*The characteristics and components of an effective internal control system using the COSO model as a guide
*Assessing risk of fraud by management, internal accountants, and internal auditors in order to identify areas where controls need enhancement
*Assessing risk of fraudulent misstatement by independent auditors to allocate more resources and apply more effective audit procedures where most appropriate
*Designing an audit and developing audit programs using a cumulative top-down approach |
| 9/17/2019 | 8:30 a.m. - 4 p.m. | Online | 8 CPE | Add |
| Surgent's Compilations, Reviews and Preparations: Engagement Performance and Annual Update (Self-Study) (JSODCRAU)*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*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 |
| Self-Study | | Format: On-Demand | 8 CPE | Add |
| Surgent's New Depreciation Rules for Bonus and Section 179 Expensing After Tax Reform (Self-Study) (JSODDRBE)*Section 179*Bonus depreciation*Listed property *Depreciation rules for Qualified Improvement Property*When maximizing depreciation expense might not be the optimal tax strategy |
| Self-Study | | Format: On-Demand | 2 CPE | Add |
| Surgent's Latest Developments in Government and Nonprofit Accounting and Auditing (Self-Study) (JSODGNAA)*The key changes and challenges contained in the revised Yellow Book*Developing issues related to performing single audits under the OMB's Uniform Guidance for Federal Awards*Key AICPA developments affecting audits of governments and nonprofits and a special look at the role AU-C section 230, Audit Documentation, plays in governmental and nonprofit audits*Recent GASB activities directed towards state and local governments with an emphasis on the implementation of GASB No. 75, Accounting and Financial Reporting for Postemployment Benefits Other Than Pensions*Preparing for the implementation of the new FASB ASU on nonprofit financial reporting (i.e., ASU No. 2016-14) while also developing a deeper understanding of the effects that the FASB ASUs on leases (i.e., ASU No. 2016-02) and revenue recognition (i.e., ASU No. 2014-09) will have on nonprofits in the years to come |
| Self-Study | | Format: On-Demand | 8 CPE | Add |
| Surgent's Avoiding Audit Documentation and Engagement Wrap-Up Deficiencies (Self-Study) (JSDLADED)* Leverage the workpaper review process to ensure compliance with audit documentation standards * Emphasize the importance quality control monitoring to identify deficiencies in compliance with professional and regulatory standards * Suggestions to mitigate "real-life" audit report dating issues/concerns encountered by audit firms (e.g., issuing multiple audit reports with an appropriate audit report date, subsequent events identified after audit report date but prior to report release date, sufficiently fulfilling the document completion date requirements, management representation letter dating, evaluating the sufficiency of attorney's letter responses, etc.) * How Yellow Book and Single Audit standards influence general audit procedures and issuing audit reports |
| Self-Study | | Format: Downloadable PDF | 2 CPE | Add |
| Retirement Distributions: Planning Options (Webinar) (WCRPDO02)* Roth IRA: The right choice?* Income tax treatment of distributions from pension, profit sharing, 401(k), IRA, Keogh and Sec. 403(b) plans.* New relief for late rollovers and disaster victims.* Strategies for distributions before age 59.5.* Laws, regulations and IRS rulings concerning plan distributions.* Avoiding the 50 percent penalty on deficient distributions.* Integration of estate planning with distribution decisions.* Surviving spouse opportunities and dilemmas.* Self-directed IRA investment problems. |
| 10/25/2019 | 8:30 a.m. - 4 p.m. | Online | 8 CPE | Add |
| Retirement Distributions: Planning Options (Webinar) (WCRPDO01)* Roth IRA: The right choice?* Income tax treatment of distributions from pension, profit sharing, 401(k), IRA, Keogh and Sec. 403(b) plans.* New relief for late rollovers and disaster victims.* Strategies for distributions before age 59.5.* Laws, regulations and IRS rulings concerning plan distributions.* Avoiding the 50 percent penalty on deficient distributions.* Integration of estate planning with distribution decisions.* Surviving spouse opportunities and dilemmas.* Self-directed IRA investment problems. |
| 7/31/2019 | 10:30 a.m. - 6 p.m. | Online | 8 CPE | Add |
| Annual Update and Practice Issues for Preparation, Compilation and Review Engagements (ZHCORU)*Overview of preparation, compilation and review guidance
*Accounting and reporting issues
*Current practice issues
*Common peer review deficiencies and how to avoid them
*Current and future standard-setting projects
*Special purpose framework financial statement issues
*Case studies
*Latest developments |
| 11/12/2019 | 8:30 a.m. - 4:30 p.m. | Rochester, MN | 8 CPE | Add |
| Annual Update for Accountants and Auditors (AUAA2)*FASB accounting standards updates (ASUs)
*The latest on leases, revenue recognition and financial instruments
*Current FASB projects
*Recent PCAOB guidance
*Latest activity from ARSC |
| 12/10/2019 | 8:30 a.m. - 4:30 p.m. | Bloomington, MN | 8 CPE | Add |
| Surgent's Construction Contractors: Accounting and Financial Reporting Issues (Webinar) (WSCST403)*Overall landscape of the construction industry *GAAP and recent changes affecting the construction industry *The new Revenue Recognition Standard and its impact on the construction industry *The unique relationship between the contractor and the surety *The new lease FASB ASU and its impact on the construction industry |
| 8/13/2019 | 12 - 3:30 p.m. | Online | 4 CPE | Add |
| Surgent's Real Estate Taxation: Critical Considerations (Webinar) (WSRET404)*Depreciation and recapture *Passive activity losses *Determination of basis *Determination of gain or loss on sale of real estate *Taxation of rental operations *Installment sales |
| 8/30/2019 | 12:30 - 4 p.m. | Online | 4 CPE | Add |
| Surgent's Real Estate Taxation: Critical Considerations (Webinar) (WSRET403)*Depreciation and recapture *Passive activity losses *Determination of basis *Determination of gain or loss on sale of real estate *Taxation of rental operations *Installment sales |
| 7/26/2019 | 12:30 - 4 p.m. | Online | 4 CPE | Add |
| Surgent's Real Estate Taxation: Critical Considerations (Webinar) (WSRET406)*Depreciation and recapture *Passive activity losses *Determination of basis *Determination of gain or loss on sale of real estate *Taxation of rental operations *Installment sales |
| 10/11/2019 | 12:30 - 4 p.m. | Online | 4 CPE | Add |
| Surgent's Successfully Completing an Income Tax Return for a Trust or Estate: Form 1041 (Webinar) (WSFM4103)*Passive activity rules for trusts including the NIIT *The different types of trusts for income tax purposes (e.g. simple, complex, grantor, charitable) *The critical categorization of income (taxable income vs. fiduciary accounting income) *Distributable net income (DNI) and how it works *The "Tier" Rules *The Separate Share Rule *IRC 663(b) "65-Day" Rule *IRC Section 691(c) Deduction *QSST and EBST elections *How to treat excess deductions on termination *Grantor trust rules and how they impact planning and return preparation *The income tax side of Domestic Asset Protection Trusts |
| 9/3/2019 | 12 - 2 p.m. | Online | 2 CPE | Add |
| Surgent's Successfully Completing a Gift Tax Return: Form 709 (Webinar) (WSF70903)*Taxpayers who do not file gift tax returns but should *The annual exclusion rules for gifts to trusts including required Crummey notices *What should be disclosed on the return for purposes of running the statute of limitations *The reporting of installment sales and split-interest *Valuations and valuation discounts for gifts of closely held businesses *The utilization of Generation Skipping Transfer Tax and the related automatic allocation rules *Reporting the use of a deceased spouse's unused exclusion exemption amount (DSUEA) *A line-by-line explanation of Form 709 |
| 8/20/2019 | 9 - 11 a.m. | Online | 2 CPE | Add |
| Financial Statement Analysis (Webinar) (WCFNSA01)*What income statements bring to the table.
*What a statement of cash flows tells us about the management of an organization.
*Interrelationships of the numbers.
*Reading and understanding budget to actual reports.
*Tips and ideas to use in tracking the story of your organization. |
| 8/7/2019 | 10:30 a.m. - 6 p.m. | Online | 8 CPE | Add |
| Office 365: Unleash the Power in Your Organization (Webinar) (WX12121)The key topics that will be covered in this course include: *Comprehensive review of all that Office 365 offers*What you need to know before you subscribe*Application lightning round, reviewing all the Office 365 apps and what they are used for with examples*Tips for developing your Office 365 deployment strategy including transition planning, specifically:*Purchasing Office 365 subscriptions*Email (setup & transition)*OneDrive (setup & transition)*Using OneDrive within apps*SharePoint*Skype |
| 9/16/2019 | 8 a.m. - 4 p.m. | Online | 8 CPE | Add |
| S Corporations: How to Calculate the Shareholder's Basis (Webinar) (WX13132)*Discusses the calculation of basis when the entity is formed including the impact of contributed property.*Explains the importance of shareholder loans to the entity.*Uses a comprehensive example to illustrate the mechanics of the basis determination process.*Discusses how basis is impacted by distributions of corporation property.*Explains how basis is impacted by sale/or liquidation of the S Corporation interest.*Shows how to get from the Schedule K-1 information to the basis calculations. |
| 9/10/2019 | 8:30 - 10:30 a.m. | Online | 2 CPE | Add |
| Capitalization and Tax Depreciation: Review and Update (Webinar) (WX13017)*Recent tax legislation and TCJA developments related to capitalization and eligible property for Section 179 and Section 168(k)*Discussion of the Section 179 and Section 168(k) deductions and their use to depreciate real property*Disposition of segments of real property*Exchanges of tangible personal property after repeal of the like-kind exchange rules*Other related topics |
| 9/23/2019 | 2 - 4 p.m. | Online | 2 CPE | Add |
| Entertainment & Parking Expenses: Coping with the New Rules (Webinar) (WX13033)*Definition of what qualifies as an entertainment expense*Strategies to deduct business entertainment expenses*Deductibility of meals*Situations not subject to the 50% meals and entertainment reduction*How to handle automobile issues related to employer-provided parking*Proper accounting for deductible vs. non-deductible expenditures*The four steps to analyze business expenses*The latest federal legislation, cases and rulings |
| 9/17/2019 | 9 - 11 a.m. | Online | 2 CPE | Add |
| Nonprofit Taxation: Understanding the New Rules (Webinar) (WX13102)*Recent tax legislation and developments related to non-profit entities such as charities, hospitals, universities and other non-profits*A discussion of the basics of unrelated business income tax*Excise tax on salaries exceeding $1 million*Denial of fringe benefits and taxation of their value as UBIT*Separating businesses for purposes of UBIT*Excess parachute payments*Tax on endowment funds |
| 8/14/2019 | 11:30 a.m. - 1:30 p.m. | Online | 2 CPE | Add |
| The Best Federal Tax Update Course (ZZBFTU)*New loss limitation rules applicable to net operating losses (NOLs) and the ability to offset income
*Revised home mortgage interest deduction
*Treatment of state and local taxes
*Monumental changes to the treatment of alimony for both payor and payee
*Section 1031 like-kind exchanges
*Carried interest
*New deferral possibility for stock options
*New bonus depreciation rules and expansion of Section 179
*Expansion of taxpayers who can use the cash method of accounting
*30 percent business interest limitation
*New rules on entertainment expenses, including meals
*New business credit for wages paid due to family and medical leave
*Doubling of estate and gift tax exemption to $22.36 million for a married couple
*Comprehensive coverage of the new Tax Cuts and Jobs Act (TCJA) Section 199A deduction for qualified business income (QBI) and how it changes pass-through entity taxation and planning
*Relevant state domicile issues which are quickly becoming a new source of practitioner profit
*Important cases, rulings, tax reform developments and late-breaking tax law changes |
| 12/13/2019 | 8:30 a.m. - 4:30 p.m. | St. Cloud, MN | 8 CPE | Add |
| The Best Federal Tax Update Course (XCMBFTU)*New loss limitation rules applicable to net operating losses (NOLs) and the ability to offset income
*Revised home mortgage interest deduction
*Treatment of state and local taxes
*Monumental changes to the treatment of alimony for both payor and payee
*Section 1031 like-kind exchanges
*Carried interest
*New deferral possibility for stock options
*New bonus depreciation rules and expansion of Section 179
*Expansion of taxpayers who can use the cash method of accounting
*30 percent business interest limitation
*New rules on entertainment expenses, including meals
*New business credit for wages paid due to family and medical leave
*Doubling of estate and gift tax exemption to $22.36 million for a married couple
*Comprehensive coverage of the new Tax Cuts and Jobs Act (TCJA) Section 199A deduction for qualified business income (QBI) and how it changes pass-through entity taxation and planning
*Relevant state domicile issues which are quickly becoming a new source of practitioner profit
*Important cases, rulings, tax reform developments and late-breaking tax law changes |
| 12/10/2019 | 8:30 a.m. - 4:30 p.m. | Fergus Falls, MN | 8 CPE | Add |
| The Best Federal Tax Update Course (ZKBFTU)*New loss limitation rules applicable to net operating losses (NOLs) and the ability to offset income
*Revised home mortgage interest deduction
*Treatment of state and local taxes
*Monumental changes to the treatment of alimony for both payor and payee
*Section 1031 like-kind exchanges
*Carried interest
*New deferral possibility for stock options
*New bonus depreciation rules and expansion of Section 179
*Expansion of taxpayers who can use the cash method of accounting
*30 percent business interest limitation
*New rules on entertainment expenses, including meals
*New business credit for wages paid due to family and medical leave
*Doubling of estate and gift tax exemption to $22.36 million for a married couple
*Comprehensive coverage of the new Tax Cuts and Jobs Act (TCJA) Section 199A deduction for qualified business income (QBI) and how it changes pass-through entity taxation and planning
*Relevant state domicile issues which are quickly becoming a new source of practitioner profit
*Important cases, rulings, tax reform developments and late-breaking tax law changes |
| 10/25/2019 | 8:30 a.m. - 4:30 p.m. | Willmar, MN | 8 CPE | Add |
| (CPE Savers) The Essential Multistate Tax Update (CS-MST4)*Employees working in multiple states -- withholding issues (when to start and where to withhold) and special issues depending on type of tax assessed in the state or locality
*Elimination of the physical presence standard in determining nexus (Wayfair case)
*Economic nexus for remote sellers
*Tax planning for remote sellers in states that enforce economic nexus
*Emerging compliance issues in the new sales tax economy
*Income tax (and other forms of tax)
*Economic nexus -- taxation without physical presence
*Will states shift away from income tax and increase reliance on sales tax after Wayfair?
*How states are handling the Tax Cuts and Jobs Act (TCJA) -- attributional and agency nexus, and the presence of intangible property
*Public Law 86-272 -- is it still valid?
*Pass-through problems -- nexus issues for interest owners
*Tax reform Section 199A qualified business income (QBI) deduction and withholding issues for pass-through entities by states
*Dealing with state nexus questionnaires
*When to consider voluntary compliance -- responsibility of officers, members, partners and shareholders; planning ideas and opportunities; and updates on pending federal legislation relative to state tax |
| 8/6/2019 | 8:30 a.m. - 12 p.m. | Bloomington, MN | 4 CPE | Add |
| Surgent's Small Business Guide to the Use of Accounting Methods After Tax Reform (Webinar) (WSAMET03)*Eligibility for the cash method of accounting *Taxpayers no longer bound to follow the Uniform Capitalization Rules under Section 263A *Taxpayers eligible to use the completed contract method of accounting *How to change a method of accounting to take advantage of these new rules |
| 9/23/2019 | 12 - 2 p.m. | Online | 2 CPE | Add |
| Surgent's Employee vs. Independent Contractor: Achieving Success in a Worker Classification Audit (Webinar) (WSEMIC02)*The 20 common law factors in a worker classification audit that are used to distinguish an employee from an independent contractor *How disgruntled independent contractors can use IRS Form 8919 against a former employer *When and how to use Section 530 as a defense in worker classification audits *What is "industry practice" for Section 530 purposes *Common sense steps that will avoid characterization of workers treated as independent contractors as employees *The IRS's Voluntary Classification Settlement Program -- advantages and disadvantages |
| 10/24/2019 | 9 - 11 a.m. | Online | 2 CPE | Add |
| Surgent's Monthly Tax Update with Mike Tucker and Jeff Jacobs (Webinar) (WSTUJM08)*What's new with regard to tax law changes -- new legislative developments analyzed as soon as they occur *Planning implications with respect to new tax developments -- how to take advantage of new tax planning opportunities and strategies *IRS rulings, regulations and notices of importance to general tax practitioners, what they are, how they work, and how they can be used to the benefit of clients *Case law developments -- what general tax practitioners need to know about new court rulings |
| 8/12/2019 | 12 - 2 p.m. | Online | 2 CPE | Add |
| Surgent's Monthly Tax Update with Mike Tucker and Jeff Jacobs (Webinar) (WSTUJM13)*What's new with regard to tax law changes -- new legislative developments analyzed as soon as they occur *Planning implications with respect to new tax developments -- how to take advantage of new tax planning opportunities and strategies *IRS rulings, regulations and notices of importance to general tax practitioners, what they are, how they work, and how they can be used to the benefit of clients *Case law developments -- what general tax practitioners need to know about new court rulings |
| 10/24/2019 | 6 - 8 p.m. | Online | 2 CPE | Add |
| Purchasing, Inventory and Cash Disbursements: Common Frauds and Internal Controls (Webinar) (WI924461)*The acquisitions cycle: ordering, receiving, and warehousing *Cash disbursements cycle *Payroll and expense reimbursement frauds *External auditing and forensic investigations: conceptual and procedural differences * Controls and design |
| 9/6/2019 | 8 a.m. - 12 p.m. | Online | 4 CPE | Add |
| Fraud: Recent Findings, Red Flags and Corruption Schemes (Webinar) (WI935884)*In-depth review of classic and recent non-traditional fraud cases: ZeekRewards, Yelp and others *Results of recent notable fraud studies * Conflicts of Interest and other policies * Distinctions between Ponzi and Pyramid schemes *Conflicts of interest (purchasing and sales schemes), Bribery (kickbacks and bid rigging), Ponzi and other schemes *SEC Response to Madoff Ponzi Scheme |
| 10/15/2019 | 12 - 4 p.m. | Online | 4 CPE | Add |
| The Most Common Financial Statement and Asset Fraud Schemes: How to Detect and Prevent Them (CL4TTFS)*Financial statement frauds and their red flags -- sales and other types of revenue, estimates, journal entries and other accounts
*Misappropriation of asset frauds and their red flags -- skimming and larceny schemes involving inventory, payables and other accounts
*Lessons learned from landmark fraud cases -- WorldCom, Phar-Mor, McKesson and Robbins, Waste Management, MiniScribe, Stew Leonard and others
*Analytical procedures to detect various types of fraud |
| 10/31/2019 | 8:30 a.m. - 12 p.m. | Bloomington, MN | 4 CPE | Add |
| Internal Control and COSO Essentials for Financial Managers, Accountants and Auditors (Webinar) (WI935875)*Components and principles of internal control *Concepts associated with the COSO framework *Management responsibilities vs. auditor responsibilities *Common significant accounting processes *Tools and techniques used for internal control documentation |
| 9/5/2019 | 8 a.m. - 4 p.m. | Online | 8 CPE | Add |
| Surgent's AICPA Update (Self-Study) (JSDLAICU)*FRF for SMEs*SSARS No. 21, Clarification and Recodification, and other recent ARSC Updates*SSARS No. 22, Compilation of Pro Forma Financial Information *Recent ASB activities and other auditing matters on the radar |
| Self-Study | | Format: Downloadable PDF | 2 CPE | Add |
| The Best S Corporation, Limited Liability and Partnership Update Course by Surgent (Self-Study) (JSDLBCPE)*Impact of the Tax Cuts and Jobs Act on S Corporations and partnership entities including coverage of Section 199A*Selected Practice and Reporting Issues: What's new?*A review of the key cases, rulings, and tax law changes affecting S Corporations, partnerships, limited liability companies, and limited liability partnerships*Choice of entity issues: is the C Corporation more of a viable choice after tax reform? Will it become preferred?*Basis issues: at-risk, passive activities for partnerships and LLCs*Debts between entity and the investors: open-account and written debt; defining bona fide debt for back-to-back loans*Impact of the net investment income tax on the owners of pass-through entities*Any late-breaking tax legislation*Review of the most important business tax cases, revenue rulings, PLRs, etc. |
| Self-Study | | Format: Downloadable PDF | 12 CPE | Add |
| Surgent's Key Partnership and S Corporation Tax Planning Strategies (Self-Study) (JSDLBTS4)*Relevant changes from The Tax Cuts and Jobs Act of 2017 including the new Section 199A pass-through deduction*Legislative developments*Basis planning: at-risk and passive considerations *Net investment income planning*Related party transactions: making them work *Income splitting and shifting with family*Compensation for pass-through owners |
| Self-Study | | Format: Downloadable PDF | 4 CPE | Add |
| Risk Assessment Deep Dive: How to Avoid Common Missteps (JIRAEAQ)Misconceptions that are leading to non-compliance with AU-C Sections 315 and 330 related to the following:
*Understanding the entity and its environment, including internal control
*Assessing the risks of material misstatement
*Performing audit procedures in response to assessed risks |
| Self-Study | | Format: On-Demand | 3.5 CPE | Add |
| Surgent's Looking Ahead: Predicting Future Financial Issues and Their Impact on Accountants in Industry (Webinar) (WSFFFE09)*The future of medical care in the United States and impact on your employees and your costs *Future of Social Security and impact on retirement planning and employee retention *Impact on financial executive if the dollar is no longer the world currency *"Fate of the States" -- will the location of your business make you less competitive? *Future of workmen's compensation *Future of interest rates *Impact of greater reliance on technology *AICPA top 10 trends and technologies *National infrastructure *Impact of continuing uncertainty in markets |
| 10/3/2019 | 8 a.m. - 4 p.m. | Online | 8 CPE | Add |
| Surgent's Key Current Financial and Economic Issues Facing the Financial Executive (Webinar) (WSKFFE05)*The impact of current economic trends on employment and human relations policies *The impact of the current credit markets on banking relationship and financial needs of the organization and the organizations ability to raise capital *Uncertainty in the regulatory environment on planning and business expansion *The safety and soundness of the financial plans for your organization in an uncertain economic climate *Debt and equity mix *Competing in a global market place and steps to take to become more competitive globally. *Evaluation of the impact of federal, state and municipal deficits and unfunded mandates as it relates to tax planning *Social Security funding as it relates to providing retirement plans for your employees *Safety and soundness of your credit and collections processes and selection of customers in an uncertain environment *Influencing growth through acquisition of distressed organizations *The economic way ahead for the CFO/Controller in 2014 and beyond |
| 8/22/2019 | 8 a.m. - 4 p.m. | Online | 8 CPE | Add |
| Surgent's Perplexing Financial and Economic Issues for the CFO/Controller (Webinar) (WSFECC05)*Regulatory, fiscal, and monetary policies impact on the organization *Dodd-Frank Bill and impact on financial reform *Health insurance reform and the impact on the employer *Managing risk in an uncertain economic climate |
| 8/1/2019 | 8 a.m. - 4 p.m. | Online | 8 CPE | Add |
| Surgent's Perplexing Financial and Economic Issues for the CFO/Controller (Webinar) (WSFECC07)*Regulatory, fiscal, and monetary policies impact on the organization *Dodd-Frank Bill and impact on financial reform *Health insurance reform and the impact on the employer *Managing risk in an uncertain economic climate |
| 9/12/2019 | 9 a.m. - 5 p.m. | Online | 8 CPE | Add |
| Surgent's Real Estate Taxation: Critical Considerations (Webinar) (WSRET405)*Depreciation and recapture *Passive activity losses *Determination of basis *Determination of gain or loss on sale of real estate *Taxation of rental operations *Installment sales |
| 9/16/2019 | 12:30 - 4 p.m. | Online | 4 CPE | Add |
| New Proven Controls to Steer You Clear of Fraud (FFC4)*The costs of fraud
*Association of Certified Fraud Examiners (ACFE) report to the nations -- the latest on occupational fraud
*Why good folks go bad -- red flags and what studies indicate
*Combating fraud with controls
*Fraud checklists |
| 10/30/2019 | 8:30 a.m. - 12 p.m. | Bloomington, MN | 4 CPE | Add |
| Surgent's Construction Contractors: Accounting and Financial Reporting Issues (Webinar) (WSCST404)*Overall landscape of the construction industry *GAAP and recent changes affecting the construction industry *The new Revenue Recognition Standard and its impact on the construction industry *The unique relationship between the contractor and the surety *The new lease FASB ASU and its impact on the construction industry |
| 9/9/2019 | 12 - 3:30 p.m. | Online | 4 CPE | Add |
| Surgent's Construction Contractors: Accounting and Financial Reporting Issues (Webinar) (WSCST405)*Overall landscape of the construction industry *GAAP and recent changes affecting the construction industry *The new Revenue Recognition Standard and its impact on the construction industry *The unique relationship between the contractor and the surety *The new lease FASB ASU and its impact on the construction industry |
| 10/7/2019 | 8 - 11:30 a.m. | Online | 4 CPE | Add |
| New Surgent's The Most Dangerous Elements of a GAAS Audit (Webinar) (WSGAA401)*The documentation standard to which auditors are held (AU-C section 230) *The auditor's responsibility related to fraud (AU-C section 240) *Properly applying the core risk assessment standards (AU-C sections 315 and 330) *Assessing and effectively communicating internal control deficiencies (AU-C section 265) *Audit conclusions and reporting (several AU-C sections in the 700s) |
| 9/13/2019 | 12:30 - 4 p.m. | Online | 4 CPE | Add |
| Surgent's Latest Developments in Government and Nonprofit Accounting and Auditing (Webinar) (WSGNAA04)*The key changes and challenges contained in the new Yellow Book *Developing issues related to performing single audits under the OMB's Uniform Guidance for Federal Awards *Key AICPA developments affecting audits of governments and nonprofits *Recent GASB activities directed towards state and local governments with an emphasis on the implementation of GASB No. 83, Certain Asset Retirement Obligations; GASB No. 84, Fiduciary Activities; GASB No. 87, Leases; and GASB No. 88, Certain Disclosures Related to Debt, Including Direct Borrowings and Direct Placements *Prepare for the implementation of the new FASB ASU on nonprofit financial reporting (i.e., ASU No. 2016-14) while also developing a deeper understanding of the effects that the recent FASB ASUs on contributions, revenue recognition, and leases will have on nonprofits |
| 8/7/2019 | 8 a.m. - 4 p.m. | Online | 8 CPE | Add |
| Surgent's The Essential Course for Performing Single Audits Under the Uniform Guidance for Federal Awards (Webinar) (WSUGID04)*Core concepts involved in the single audit *The current requirements relating to the schedule of expenditures of federal awards (i.e., the SEFA) and how the auditor provides an in relation to opinion on the SEFA *An in-depth, commonsense look at the four-step major program determination process and common problems encountered in its application *Performing the compliance audit of federal awards (i.e., the auditor's responsibilities related to internal control and compliance for major programs and how the auditor utilizes the Compliance Supplement) *Auditee and auditor responsibilities related to the corrective action plan and the summary schedule of prior audit findings *The auditor's reporting responsibilities in a single audit including the critical requirements related to the schedule of findings and questioned costs *Other significant issues (e.g., key sampling considerations, pass-through entities, and program-specific audits) |
| 10/16/2019 | 8 a.m. - 4 p.m. | Online | 8 CPE | Add |
| Surgent's Latest Developments in Government and Nonprofit Accounting and Auditing (Webinar) (WSGNAA05)*The key changes and challenges contained in the new Yellow Book *Developing issues related to performing single audits under the OMB's Uniform Guidance for Federal Awards *Key AICPA developments affecting audits of governments and nonprofits *Recent GASB activities directed towards state and local governments with an emphasis on the implementation of GASB No. 83, Certain Asset Retirement Obligations; GASB No. 84, Fiduciary Activities; GASB No. 87, Leases; and GASB No. 88, Certain Disclosures Related to Debt, Including Direct Borrowings and Direct Placements *Prepare for the implementation of the new FASB ASU on nonprofit financial reporting (i.e., ASU No. 2016-14) while also developing a deeper understanding of the effects that the recent FASB ASUs on contributions, revenue recognition, and leases will have on nonprofits |
| 9/3/2019 | 8 a.m. - 4 p.m. | Online | 8 CPE | Add |
| Power BI: Analyze Your Data With Excel Pivot Tables (Webinar) (WX12332)The major topics that will be covered in this class include:*The advantages of PivotTable for Data Analysis*Step-by-Step PivotTable creation*Creating PivotCharts |
| 8/12/2019 | 8 a.m. - 12 p.m. | Online | 4 CPE | Add |
| Power BI: Create Excel Dashboards for Maximum Impact (Webinar) (WX12342)The major topics that will be covered in this class include:*Dashboard design guidelines*Using Excel features to create visuals*Using visuals to create dashboards*Introduce new Power BI tools that enhance visual and dashboard creationThis course is #4 in the Microsoft Power BI series of webinars. Click button below to see suggested viewing order. |
| 7/22/2019 | 8 - 10 a.m. | Online | 2 CPE | Add |
| Power BI: Use PBI Desktop to Create Reports and Dashboards (Webinar) (WX12387)The major topics that will be covered in this class include:*Tour of the Power BI Desktop interface*Using Power BI Desktop to connect to data sources*Available visualizations in Power BI Desktop*Building interactivity into visualizations |
| 8/26/2019 | 8 a.m. - 12 p.m. | Online | 4 CPE | Add |
| Power BI: Share Your Data Analysis using PowerBI.com (Webinar) (WX12397)The major topics that will be covered in this class include:*A tour of the PowerBI.com interface*Sharing data with Power Pivot and Power BI Desktop*Creating visualizations and turning them into dashboards*Sharing visualizations and dashboards with others |
| 7/31/2019 | 9 - 11 a.m. | Online | 2 CPE | Add |
| The Flow Through Entities Deduction: Review and Update (Webinar) (WX13052)*A deep-dive look at the Section 199A flow-through entities deduction*Calculation of qualified business income*Application to rental real estate and other investments*How to calculate the tax savings*Differing impact on the sole proprietorship, partnerships and S Corporations*Availability of the deduction for trusts and other entities*Forms reporting |
| 9/23/2019 | 9 - 11 a.m. | Online | 2 CPE | Add |
| Partnerships: How to Calculate the Partner's Basis (Webinar) (WX13070)*Calculation of basis when the entity is formed, including the impact of contributed property.*Explains the use of both "inside" and "outside basis determination.*Clarifies the importance of partnership capital accounts and partnerships debt on partner's tax basis.*Comprehensive example to illustrate the mechanics of the basis determination process.*Discusses how basis is impacted by distributions of partnership property.*Explanation of how basis is impacted by sale and/or liquidation of the partnership interest. |
| 10/14/2019 | 10:30 a.m. - 12:30 p.m. | Online | 2 CPE | Add |
| Nonprofit Taxation: Understanding the New Rules (Webinar) (WX13103)*Recent tax legislation and developments related to non-profit entities such as charities, hospitals, universities and other non-profits*A discussion of the basics of unrelated business income tax*Excise tax on salaries exceeding $1 million*Denial of fringe benefits and taxation of their value as UBIT*Separating businesses for purposes of UBIT*Excess parachute payments*Tax on endowment funds |
| 9/9/2019 | 8 - 10 a.m. | Online | 2 CPE | Add |
| Real Estate Professionals, Passive Activity and Section 199A (Webinar) (WX13117)*Definition of a real estate professional*Pros and cons of being a real estate professional*Integration of the real estate professional rules with reporting on Form 1040, Schedule E*Real estate professionals and indirectly owned (partnerships, S Corporations) reporting on Form 1040*How "real estate business" is interpreted under the Section 199A rules and how it integrates with the passive activity rules*Real estate professionals and the Form 8582 (Passive Activities)*How to make the "grouping" election for passive activities and the flow-through deduction*Several real-life situations illustrating the various possibilities and the consequences of failing to comply with the real estate professional standards*Real estate professionals and the "former passive activities" rules |
| 8/26/2019 | 10:30 a.m. - 12:30 p.m. | Online | 2 CPE | Add |
| K2's QuickBooks for Accountants (QBA)*Common QuickBooks issues and how to resolve them -- closing accounting periods, eliminating payables and receivables from cash-basis financial statements, purging old transactions, voiding checks in prior periods and more
*What's new in QuickBooks
*Properly setting up data files -- templates, converting data from other accounting applications, entering beginning balances, establishing user security rights and more
*Working with QuickBooks lists -- entering, managing, importing and exporting data
*Creating reports, analyzing data and exporting reports to Excel
*Management tools -- budgeting, forecasting, depreciating fixed assets, tracking loans and more |
| 10/18/2019 | 8:30 a.m. - 4:30 p.m. | Bloomington, MN | 8 CPE | Add |
| New Cloud Computing (Webinar) (WC2CLC05)*Cloud Computing
*Cloud computing vendors
*Cloud-based solutions
*Security and data availability
*Storing data in the Cloud |
| 10/7/2019 | 7 a.m. - 2:30 p.m. | Online | 8 CPE | Add |
| New Excel Financial Reporting and Analysis (Webinar) (WC2EFR04)*Custom Formats, Conditional Formatting, and the Accounting Format for formatting financial statements and other Excel-based reports
*Report assembly and printing with tools such as Camera, Custom Views, linked and embedded objects and working with Excel-based reports saved as PDF documents
*Excel's default templates and templates for financial reporting and analysis
*Excel features, such as Sorting, Data Tables, Subtotal, Filters and PivotTables
*Consolidating data in Excel |
| 8/22/2019 | 8 a.m. - 3:30 p.m. | Online | 8 CPE | Add |
| New Excel Financial Reporting and Analysis (Webinar) (WC2EFR06)*Custom Formats, Conditional Formatting, and the Accounting Format for formatting financial statements and other Excel-based reports
*Report assembly and printing with tools such as Camera, Custom Views, linked and embedded objects and working with Excel-based reports saved as PDF documents
*Excel's default templates and templates for financial reporting and analysis
*Excel features, such as Sorting, Data Tables, Subtotal, Filters and PivotTables
*Consolidating data in Excel |
| 10/10/2019 | 8 a.m. - 3:30 p.m. | Online | 8 CPE | Add |
| SSARS Engagements: Doing Them Right & Doing Them Well (Webinar) (WCNTCR01)* SSARS #22, 23, & 24* Relevant changes to the AICPA Code of Professional Conduct and the Quality Control Standards* Required documentation in a SSARS engagement* Tips for minimizing potential liability on engagements involving unaudited financial information |
| 7/30/2019 | 10:30 a.m. - 2 p.m. | Online | 4 CPE | Add |
| Ethical Considerations in today's Business Environment (Webinar) (WCECTB01)*Ethical philosophies and the affect of each on actions of its followers*Establishing an "ethical compass" and the effects of when it is set*Creating a tone at the top that embraces diversity and encourages ethical behavior*Factors influencing human behavior when making ethical decisions*The social responsibility of business |
| 7/30/2019 | 10:30 a.m. - 2 p.m. | Online | 4 CPE / 4 Ethics | Add |
| Fraud: Practical Approaches to Prevention & Detection (Webinar) (WCFPAP01)*Typical fraud schemes for various types of entities
*The characteristics and components of an effective internal control system using the COSO model as a guide
*Profiles of fraud perpetrators and the types of controls most likely to be effective for each
*Designing control procedures to enhance an entity's atmosphere and reduce the likelihood of fraud
*Designing control procedures to address specific fraud schemesProfile of the fraud perpetrator |
| 8/13/2019 | 2:30 - 6 p.m. | Online | 4 CPE | Add |
| Common Frauds and the Internal Controls Designed to Prevent and Detect Them (Webinar) (WCFRAR01)*Typical fraud schemes for various types of entities
*The characteristics and components of an effective internal control system using the COSO model as a guide
*Assessing risk of fraud by management, internal accountants, and internal auditors in order to identify areas where controls need enhancement
*Assessing risk of fraudulent misstatement by independent auditors to allocate more resources and apply more effective audit procedures where most appropriate
*Designing an audit and developing audit programs using a cumulative top-down approach |
| 7/31/2019 | 10:30 a.m. - 6 p.m. | Online | 8 CPE | Add |
| Internal Control and COSO Essentials for Financial Managers, Accountants and Auditors (Webinar) (WI935876)*Components and principles of internal control *Concepts associated with the COSO framework *Management responsibilities vs. auditor responsibilities *Common significant accounting processes *Tools and techniques used for internal control documentation |
| 10/16/2019 | 8 a.m. - 4 p.m. | Online | 8 CPE | Add |
| Fraud and Cash Receipts: Common Frauds and Internal Controls (CL4RCR)*Traditional revenue system
*Retail revenue cycle
*Manufacturing revenue cycle
*Service revenue cycle
*Accounts receivable and billing
*Cash receipts
*Revenue frauds and fraudulent financial reporting |
| 10/31/2019 | 1 - 4:30 p.m. | Bloomington, MN | 4 CPE | Add |
| Fraud and Cash Receipts: Common Frauds and Internal Controls (Webinar) (WI925610)* Traditional revenue system *Retail revenue cycle *Manufacturing revenue cycle *Service revenue cycle * Accounts receivable and billing *Cash receipts *Revenue frauds and fraudulent financial reporting |
| 10/15/2019 | 8 a.m. - 12 p.m. | Online | 4 CPE | Add |
| Fraud: Recent Findings, Red Flags and Corruption Schemes (Webinar) (WI935882)*In-depth review of classic and recent non-traditional fraud cases: ZeekRewards, Yelp and others *Results of recent notable fraud studies * Conflicts of Interest and other policies * Distinctions between Ponzi and Pyramid schemes *Conflicts of interest (purchasing and sales schemes), Bribery (kickbacks and bid rigging), Ponzi and other schemes *SEC Response to Madoff Ponzi Scheme |
| 8/6/2019 | 8 a.m. - 12 p.m. | Online | 4 CPE | Add |
| New Annual Accounting and Auditing Update (ZKACAU)*Private company standard-setting activities
*Recently issued FASB accounting standards updates
*Revenue recognition
*Lease accounting
*Other items on the FASB's technical agenda
*Statement on Standards for Accounting and Review Services (SSARS) No. 21 (clarification and recodification)
*Other recently issued SSARS
*Common audit quality issues noted in peer reviews
*Latest developments impacting compilation, preparation and review engagements
*Other important accounting and auditing practice matters
*Hands-on examples and illustrations |
| 9/23/2019 | 8:30 a.m. - 4:30 p.m. | Willmar, MN | 8 CPE | Add |
| New Valuation of Winery Brands and Operations (Webinar) (WCCWBV01)*Valuing winner brands and operations
*Real property considerations including vineyard locations, winery facilities and equipment
*Business considerations including brand identity, sales channel, stability
*Current trends in the industry |
| 10/23/2019 | 12 - 2 p.m. | Online | 2 CPE | Add |
| Communications Success: Make Your Message Stick
(Webinar) (WA863586)*Identify the six steps to make your ideas matter
*What Nordstrom and Southwest can teach us about selling ideas
*Why you first must believe before others can
*Why stories sell ideas. |
| 9/9/2019 | 1 - 2:50 p.m. | Online | 2 CPE | Add |
| Step 1 in Change: Understand Your Culture
(Webinar) (WA867434)*Why culture matters
*Discovering culture in the parking lot
*How to change or reinforce culture
*What type of culture works for your organization |
| 9/19/2019 | 7 - 9 a.m. | Online | 2 CPE | Add |
| Surgent's Perplexing Financial and Economic Issues for the CFO/Controller (Webinar) (WSFECC06)*Regulatory, fiscal, and monetary policies impact on the organization *Dodd-Frank Bill and impact on financial reform *Health insurance reform and the impact on the employer *Managing risk in an uncertain economic climate |
| 8/29/2019 | 10:30 a.m. - 6:30 p.m. | Online | 8 CPE | Add |
| Surgent's Key Current Financial and Economic Issues Facing the Financial Executive (Webinar) (WSKFFE06)*The impact of current economic trends on employment and human relations policies *The impact of the current credit markets on banking relationship and financial needs of the organization and the organizations ability to raise capital *Uncertainty in the regulatory environment on planning and business expansion *The safety and soundness of the financial plans for your organization in an uncertain economic climate *Debt and equity mix *Competing in a global market place and steps to take to become more competitive globally. *Evaluation of the impact of federal, state and municipal deficits and unfunded mandates as it relates to tax planning *Social Security funding as it relates to providing retirement plans for your employees *Safety and soundness of your credit and collections processes and selection of customers in an uncertain environment *Influencing growth through acquisition of distressed organizations *The economic way ahead for the CFO/Controller in 2014 and beyond |
| 9/19/2019 | 8 a.m. - 4 p.m. | Online | 8 CPE | Add |
| New Forms 1120S and 1065 Return Review Boot Camp for New and Experienced Reviewers (SLRR)*How to review portions of error-prone staff-prepared Form 1120S and Form 1065 from client-provided information
*Common errors preparers make
*Areas generating malpractice claims
*Initial administrative groundwork
*The importance of Schedule M-1
*Reporting oddities
*When seemingly separately stated Schedule K items can actually be trade or business items to report on Form 1120S or Form 1065
*Form 1120S -- what's terminating S elections today; recognizing a second class of stock; maintaining shareholder basis schedules; final IRS regulations on open debt; the default method of calculating basis vs. the election under Section 1367; can an S Corporation distribute earnings and profits from C Corporation years?
*Form 1065 -- using Section 704(b) to maintain capital accounts; Section 704(c) regulations for preventing the shifting of tax consequences among partners or members; allocating recourse, nonrecourse and qualified nonrecourse debt; and Section 754 step-up in basis rules
*Multiple checklists of efficient procedures to identify potential issues on an 1120S or 1065 tax return
*New issues related to the Tax Cuts and Jobs Act (TCJA) tax reform law |
| 1/16/2020 | 8:30 a.m. - 4:30 p.m. | Bloomington, MN | 8 CPE | Add |
| Nexus Update: Latest Developments in State Income, Franchise and Sales Taxes (ZDNXUP)*History of nexus issues, including court cases and the new "expanded views" states are taking
*The Supreme Court Wayfair decision and its implications
*How to examine operational activities of a business to determine if they have nexus for income, franchise and sales taxes
*How to assess nexus
*Internet sales -- up-to-the-minute developments and aggressive law changes in certain states to collect online sales tax
*Planning strategies to avoid nexus
*Whether affiliates and agents can draw your client or company into battle with various states
*Alternatives available once you've determined your company or client has nexus in a state |
| 11/21/2019 | 8:30 a.m. - 4:30 p.m. | Proctor, MN | 8 CPE | Add |
| Surgent's Top Individual Tax Planning Strategies After Tax Reform (Webinar) (WSITPS06)•Election to use the interest tracing rules rather than be limited under the mortgage interest deduction limitation•Transfer property to younger family members while the enlarged transfer tax exemption remains in place•Rollover 529 plan balances into ABLE Programs•Take advantage of 529 plans to fund pre-college education expenses on a tax-advantaged basis•Negotiate or renegotiate separation agreements and divorce decrees in light of the changes in the tax rules governing the deductibility of alimony payments |
| 10/7/2019 | 12 - 2 p.m. | Online | 2 CPE | Add |
| Surgent's Liquidation of Flow-Through Entities for LLCs and Partnerships (Webinar) (WSLFTE01)*Tax rules governing liquidation of a partnership or S Corporation *Tax treatment of the shareholder/partner/member receiving a liquidating distribution in an S Corporation liquidation/partnership liquidation *Tax impact on the pass-through entity when the entity is liquidated *Receipt of corporate liabilities in an S Corporation distribution *Proportionate, liquidating partnership distributions to partners, and gains and losses to a partner on a liquidating partnership distribution *Tax issues associated with a partnership distribution of noncash properties in a liquidation *Compliance requirements on the occasion of a liquidation of a corporation or a partnership |
| 8/8/2019 | 12 - 2 p.m. | Online | 2 CPE | Add |
| Surgent's Guide to Understanding the At-Risk Basis Rules and Form 6198 (Webinar) (WSUARB01)*Basis and at-risk basis *How to calculate the amount of annual at-risk basis *How to prepare Form 6198 *When activities may be aggregated for at-risk purposes *Qualified nonrecourse financing |
| 7/31/2019 | 12 - 2 p.m. | Online | 2 CPE | Add |
| Surgent's Choosing the Right Business Entity Post-Tax Reform (Webinar) (WSCETA07)*Businesses operating as a C Corporation *Businesses operating as a pass-through entity *Converting to a C Corporation in 2018 *Adopting S Corporation status *The impact of the 20% deduction on pass-through entities *Loss limitation provisions under the new tax legislation |
| 9/4/2019 | 9 - 11 a.m. | Online | 2 CPE | Add |
| Studies on Single Audit and Yellow Book Deficiencies (Self-Study) (JISAYB)*Engagement letters
*Management representation letters
*Yellow Book continuing professional education
*The GAO and Independence
*Single audit or program-specific audit
*Major program determination
*Allowable costs
*Abuse
*Fraud risk factors
*Audit sampling
*Documentation
*Drafting findings
*Schedule of Federal Expenditures (SEFA) |
| Self-Study | | Format: On-Demand | 7.5 CPE | Add |
| Taxation for Individuals Living Abroad and Foreign Nationals Living in the U.S. (Self-Study) (JITILA)*Determining residency - resident and nonresident aliens
*Sourcing of income
*Taxation of nonresident aliens
*Taxation of dual-status individuals
*Taxation of employees of foreign governments and international organizations
*Tax treaties
*Taxation of foreign investment in U.S. real property interests
*International assignment compensation packages
*Section 911 exclusions
*Foreign tax credit
*Totalization agreements
*FinCEN Form 1114 and Form 8938 |
| Self-Study | | Format: On-Demand | 7.5 CPE | Add |
| Tax Reform's Impact on Global Intangible Low-Taxed Income and Foreign-Derived Intangible Income (Self-Study) (JITRINT2)*Overview of international tax reform
*Overview of business provisions (non-international)
*Rate cut
*Cost recovery
*IRC Section 163(j)
*Modification of NOL rules
*Carried interest
*Sale and exchanges of partnership interests
*The international provisions
*Rules related to passive and mobile income
*GILTI/FDII
*Global intangible low-taxed income inclusion (GILTI)
*Deduction for foreign derived intangible income (FDII) |
| Self-Study | | Format: On-Demand | 2 CPE | Add |
| Annual Update: Top Governmental and Not-for-Profit Accounting and Auditing Issues Facing CPAs (Self-Study) (JITGNP)*Current GASB developments
*Audit issues related to GASB developments
*Recent GASB pronouncements and their impact on accounting and reporting
*Top advice from the AICPA's Technical Hotline and the GASB Technical Inquiry System |
| Self-Study | | Format: On-Demand | 9 CPE | Add |
| (CPE Savers) Partnerships and LLCs: Avoiding Common Pitfalls Facing Practitioners (CS-BTP4)*Professional practice and reporting issues for all entities
*IRS battles against blind basis
*What's next with the Department of Labor (DOL), coupled with the grammar police
*Pernicious precedents in payroll penalties -- enforcement activities are hot
*Can I amend prior returns to correct an impermissible accounting method?
*Limited liability companies (LLCs) and partnerships -- mistakes in allocation of debt, fringe benefits and unreimbursed expenses; oversight in not taking into account limitations at the entity level; and pension issues
*Business issues and the significant tax problems in related party transactions
*Eyeing big benefits for small business |
| 8/8/2019 | 8:30 a.m. - 12 p.m. | Bloomington, MN | 4 CPE | Add |
| Cut Your Client's Tax Bill: Individual Tax Planning Tips and Strategies (CYCT)*Key updates and planning issues related to the Tax Cuts and Jobs Act (TCJA) tax reform law
*Impact of Supreme Court's rejection of the Defense of Marriage Act
*0.9 percent and 3.8 percent Medicare taxes
*Mutual fund tax strategies
*Roth IRAs -- strategies for estate planners and those who are self-employed
*100 percent gain exclusion for qualified small-business stock
*Personal residence transactions, including short sales and foreclosures
*How to use reverse mortgages to save taxes on greatly appreciated residences
*Tax implications of converting personal residences into rentals
*Self-employed clients -- strategies for reducing taxes, husband-wife businesses, depreciation breaks and more
*Tax angles for vacation homes, timeshares and co-ownership arrangements
*Strategies for clients going through divorce
*Tax planning for college expenses
*Tax planning for employer stock options |
| 11/14/2019 | 8:30 a.m. - 4:30 p.m. | Bloomington, MN | 8 CPE | Add |
| Advanced Tax Strategies for S Corporations (ADVSC)*Current S Corporation developments and their impact on tax planning
*Compensation planning
*Basis in S Corporation stock
*Distributions
*How to use qualified subchapter S subsidiaries (QSubs)
*Liquidations, reorganizations and redemptions of shareholder stock
*Estate planning and use of trusts |
| 11/15/2019 | 8:30 a.m. - 4:30 p.m. | Bloomington, MN | 8 CPE | Add |
| Complying with New Paystub, Wage Notification and Wage Theft Requirements (Webinar) (WMXHR02)*Clarifying rules for new and existing staff
*Notification requirements for employees with any pay and policy changes
*Electronic notification of personnel policies and paystub information
*Detailed breakdown of law’s numerous components
*Compliance steps
*Sample notification templates
*Noncompliance penalties |
| 8/5/2019 | 12 - 1:15 p.m. | Online | 1.5 CPE | Add |
| Financial Accounting for Related Party Transactions (Webinar) (WX12965)*FASB codification provisions for transactions with related parties, including business owners and special purpose entities.*Compares and contrasts those rules with the AICPA financial reporting framework for small and medium-sized entities.*Reviews the tax accounting related taxpayers standards,*Several real-life situations illustrate the various authoritative standards and discuss the consequences of failing to comply with those standards. |
| 8/14/2019 | 9 - 11 a.m. | Online | 2 CPE | Add |
| Entertainment & Parking Expenses: Coping with the New Rules (Webinar) (WX13034)*Definition of what qualifies as an entertainment expense*Strategies to deduct business entertainment expenses*Deductibility of meals*Situations not subject to the 50% meals and entertainment reduction*How to handle automobile issues related to employer-provided parking*Proper accounting for deductible vs. non-deductible expenditures*The four steps to analyze business expenses*The latest federal legislation, cases and rulings |
| 10/8/2019 | 8 - 10 a.m. | Online | 2 CPE | Add |
| The Flow Through Entities Deduction: Review and Update (Webinar) (WX13050)*A deep-dive look at the Section 199A flow-through entities deduction*Calculation of qualified business income*Application to rental real estate and other investments*How to calculate the tax savings*Differing impact on the sole proprietorship, partnerships and S Corporations*Availability of the deduction for trusts and other entities*Forms reporting |
| 8/21/2019 | 8 - 10 a.m. | Online | 2 CPE | Add |
| Partnerships: How to Calculate the Partner's Basis (Webinar) (WX13068)*Calculation of basis when the entity is formed, including the impact of contributed property.*Explains the use of both "inside" and "outside basis determination.*Clarifies the importance of partnership capital accounts and partnerships debt on partner's tax basis.*Comprehensive example to illustrate the mechanics of the basis determination process.*Discusses how basis is impacted by distributions of partnership property.*Explanation of how basis is impacted by sale and/or liquidation of the partnership interest. |
| 8/7/2019 | 8 - 10 a.m. | Online | 2 CPE | Add |
| Excel: Feature Review in 100 minutes (Webinar) (WX12696)The major topics that will be covered in this class include:*Review of Excel's features and functions*Walk-through of Excel's ribbons *What the Excel features and functions can do for you |
| 8/9/2019 | 11:30 a.m. - 1:30 p.m. | Online | 2 CPE | Add |
| Microsoft PowerBI: Fundamentals of the PowerBI Dashboards (Webinar) (WI921111)n/a |
| 8/14/2019 | 11 a.m. - 3 p.m. | Online | 4 CPE | Add |
| 10 Steps to a Digital Office in the Cloud (Webinar) (WI922094)*The value proposition for transforming to a digital office model.*Understanding what cloud computing really means and the value proposition.*Overview of the ten steps: Infrastructure, bandwidth, CPA technology toolkit, scanning, document management, workflow, trial balance software, portals, information security and cloud accounting. |
| 10/8/2019 | 10 a.m. - 12 p.m. | Online | 2 CPE | Add |
| MS PowerPoint: Create Presentations that Engage Your Audience (Webinar) (WI925343)*Presentation design best practices *Orientation to the PowerPoint features functions *Using templates, themes, and slide layouts *Step-by-step guide to designing and creating a presentation *Adding graphics, photos, and other objects *Preparing for the delivery of your presentation |
| 9/18/2019 | 10 a.m. - 12 p.m. | Online | 2 CPE | Add |
| New Surgent's A Complete Guide to the New Yellow Book (Webinar) (WSCGYB08)*When is the auditor required to follow the Yellow Book (a.k.a., Government Auditing Standards, or GAGAS)? *How the Yellow Book requirements relate to generally accepted auditing standards and the single audit requirements *The different types of Yellow Book audit and attestation engagements that auditors may be called upon to perform *The Yellow Book standards related to the qualifications of the auditor (i.e., requirements related to independence, CPE, peer review, and more) *The Yellow Book requirements related to the performance of and reporting on a financial audit *The Yellow Book requirements related to attestation engagements (i.e., examinations, reviews, and agreed-upon procedures engagements) and performance audits |
| 10/29/2019 | 8 a.m. - 4 p.m. | Online | 8 CPE | Add |
| Surgent's Preparing Not-for-Profit Financial Statements Under ASU No. 2016-14 (Webinar) (WSENFP05)*Changes in the reporting of net assets and how they play out in the statement of financial position and the statement of activities *How the reporting of functional and natural expense information has changed *The new requirements related to providing liquidity and availability of financial assets information *Changes to the statement of cash flows *Core not-for-profit accounting requirements related to contributions, promises to give, contributed services, net assets, special events, the classification of expenses, and more *How the new contribution and revenue recognition requirements affect not-for-profits (e.g., the accounting for grants and contracts) *How the new lease requirements will affect not-for-profits |
| 8/14/2019 | 8 a.m. - 4 p.m. | Online | 8 CPE | Add |
| Surgent's Fraud and Abuse in Not-for-Profit Entities and Governments: Stealing from Everyone (Webinar) (WSFANG02)*The current GAAS requirements related to fraud found in AU Section 240, Consideration of Fraud in a Financial Statement Audit *The current Yellow Book requirements related to fraud and abuse *Common conditions that indicate the financial statements may contain a material misstatement from fraud and fraud risk factors frequently observed in not-for-profit entities and governments *Recent frauds that occurred in not-for-profit entities involving: the theft of cash; falsified billings; improper use of credit cards; the redirection of cash and non-cash contributions; conversion of assets; the redirection of benefits; grant-related fraud; and travel and expense reporting fraud *Recent frauds that occurred in governments involving: falsified applications for benefits; payroll fraud; vendor fraud; kickbacks; workers' compensation and risk management frauds; purchase card abuse; providing government services for personal benefit; misappropriation of utility payments; and theft of assets *Tools for fraud prevention and detection |
| 8/26/2019 | 8 a.m. - 4 p.m. | Online | 8 CPE | Add |
| Surgent's Auditing Not-for-Profit Entities: Superior Skills for an Effective and Efficient Audit (Webinar) (WSANFP03)*Refining key planning and general auditing considerations to the not-for-profit environment *Characteristics of not-for-profit financial statements that require special attention *The auditor's consideration of fraud in auditing a not-for-profit entity *Audit procedures to become comfortable with management's recording and reporting of contributions and promises to give *Auditing how a not-for-profit entity gets from natural expenses to functional expenses *Auditing considerations and techniques related to net assets, compliance with tax laws and regulations, collections and split-interest agreements *Considerations related to Yellow Book and single audits |
| 10/14/2019 | 8 a.m. - 4 p.m. | Online | 8 CPE | Add |
| New K2's Excel Tips Tricks and Techniques for Accountants (Webinar) (WC2EXL01)* Freeze Panes, Split Windows, selecting cells with special characteristics, AutoCorrect, the Office Clipboard, and Paste Special* Formatting data in Excel, including multiline column headings, the Accounting Format, custom date and number formats, and Conditional Formatting* Ribbon and the Quick Access Toolbar, adjust Excel's Options to improve efficiency* Formula building tools* Link data across multiple Excel worksheets and workbooks* Excel-based reports |
| 7/22/2019 | 7 a.m. - 2:30 p.m. | Online | 8 CPE | Add |
| New K2's Power BI: Advanced Reporting (Webinar) (WC2API03)* Power BI* Power BI Advanced Features* Power BI Desktop, Mobile and Pro |
| 10/1/2019 | 1 - 2:40 p.m. | Online | 2 CPE | Add |
| New K2's Accounting Solutions Shootout for Small and Mid-Sized Businesses (Webinar) (WC2ASM06)* Accounting solutions for Small and mid-sized businesses* Desktop to cloud-based solutions* Third-party add-ins that will provide additional functionality |
| 9/25/2019 | 8 a.m. - 3:30 p.m. | Online | 8 CPE | Add |
| New K2's Emerging Technologies, Including Blockchain and Cryptocurrency (Webinar) (WC2BAC08)* Block chain technology* Artificial Intelligence* Machine Learning* Big Data |
| 10/28/2019 | 11 a.m. - 2:30 p.m. | Online | 4 CPE | Add |
| The Most Common Financial Statement and Asset Fraud Schemes: How to Detect and Prevent Them (Webinar) (WI937721)*Major financial statement frauds including, among others, sales and other types of revenue, estimates, journal entries, and other accounts * Major misappropriation of asset fraud schemes including skimming, larceny, and additional schemes that occur in inventory, payables, and other accounts * Review of landmark cases where the fraud scheme(s) occurred: - WorldCom, Phar-Mor, McKesson and Robbins, Waste Management, MiniScribe, Stew Leonard, and others |
| 9/6/2019 | 12 - 4 p.m. | Online | 4 CPE | Add |
| Fraud and Cash Receipts: Common Frauds and Internal Controls (Webinar) (WI925562)* Traditional revenue system *Retail revenue cycle *Manufacturing revenue cycle *Service revenue cycle * Accounts receivable and billing *Cash receipts *Revenue frauds and fraudulent financial reporting |
| 8/6/2019 | 12 - 4 p.m. | Online | 4 CPE | Add |
| Inspector Gadget Technology Update (Webinar) (WCIGTU02)* Latest technologies & devices* AI, Blockchain and 5G* Cloud computing* Internet-of-Things |
| 10/18/2019 | 1 - 3 p.m. | Online | 2 CPE | Add |
| Blockchain and Digital Currency: The Next Frontier In Digital TransFormation (Webinar) (WCBDCD01)*Block chain: what is it and how does it work?
*Cryptocurrencies including Bitcoin, Ethereum, Litecoin and Ripple
*Smart contracts
*Other blockchain use cases
*Keeping blockchain transactions (and access to them) secure |
| 7/26/2019 | 1 - 2 p.m. | Online | 1 CPE | Add |
| Making Predictions: Plan for the Future (Webinar) (WA860414)*Why great predictions are not intuitive but the result of critical thinking, gathering information and updating predictions when needed
*How to separate correlation from causation
*How to recognize and overcome bias
*Who is Thomas Bayes and why he matters |
| 7/23/2019 | 8 - 10 a.m. | Online | 2 CPE | Add |
| Becoming a Great Predictor: Create Better Forecasts (Webinar) (WA862182)*Why an open mind and the ability to doubt helps make great predictions
*Why it is better to be a fox than a hedgehog
*How non-conformists change the world
*How to focus on what matters
*How to learn from the past without hindsight bias |
| 9/4/2019 | 9 - 11 a.m. | Online | 2 CPE | Add |
| Communications Success: Make Your Message Stick
(Webinar) (WA863534)*Identify the six steps to make your ideas matter
*What Nordstrom and Southwest can teach us about selling ideas
*Why you first must believe before others can
*Why stories sell ideas. |
| 8/22/2019 | 11 a.m. - 12:50 p.m. | Online | 2 CPE | Add |
| Becoming a Great Predictor: Create Better Forecasts (Webinar) (WA862078)*Why an open mind and the ability to doubt helps make great predictions
*Why it is better to be a fox than a hedgehog
*How non-conformists change the world
*How to focus on what matters
*How to learn from the past without hindsight bias |
| 8/13/2019 | 10 a.m. - 12 p.m. | Online | 2 CPE | Add |
| SSARS Engagements: Doing Them Right & Doing Them Well (Webinar) (WCNTCR02)* SSARS #22, 23, & 24* Relevant changes to the AICPA Code of Professional Conduct and the Quality Control Standards* Required documentation in a SSARS engagement* Tips for minimizing potential liability on engagements involving unaudited financial information |
| 8/16/2019 | 10:30 a.m. - 2 p.m. | Online | 4 CPE | Add |
| Preserving Independence and Otherwise Complying with the New AICPA Code of Professional Conduct (Webinar) (WCETFR01)*The revised AICPA Code of Professional Conduct
*Requirements for retaining independence when performing nonattest services for an attest client
*The conceptual framework for evaluating independence when multiple nonattest services are performed for the same client
*Understanding and applying the risk based approach and coceptual framework to evluate compliance with the Code of Conduct and, in particular, the independence requirements
*Nonattest services that may or may not be performed for an attest client and how they affect independence
*Documenting complance with the AICPA Code of Professinal Conduct |
| 8/13/2019 | 10:30 a.m. - 2 p.m. | Online | 4 CPE / 4 Ethics | Add |
| Changes to GAAP Affecting Non-Public Entities: An Overview of Recent Pronouncements (Webinar) (WCGAPU04)*Revenue recognition, leases, and financial instruments
*Accounting for cloud computing arrangements
*Accounting and reporting by not-for-profit entities
*Accounting for receivables
*Statement of cash flows
*Derivatives and hedging |
| 8/30/2019 | 8:30 a.m. - 4 p.m. | Online | 8 CPE | Add |
| Changes to GAAP Affecting Non-Public Entities: An Overview of Recent Pronouncements (Webinar) (WCGAPU05)*Revenue recognition, leases, and financial instruments
*Accounting for cloud computing arrangements
*Accounting and reporting by not-for-profit entities
*Accounting for receivables
*Statement of cash flows
*Derivatives and hedging |
| 8/30/2019 | 10:30 a.m. - 6 p.m. | Online | 8 CPE | Add |
| Nexus Update: Latest Developments in State Income, Franchise and Sales Taxes (NXUP)*History of nexus issues, including court cases and the new "expanded views" states are taking
*The Supreme Court Wayfair decision and its implications
*How to examine operational activities of a business to determine if they have nexus for income, franchise and sales taxes
*How to assess nexus
*Internet sales -- up-to-the-minute developments and aggressive law changes in certain states to collect online sales tax
*Planning strategies to avoid nexus
*Whether affiliates and agents can draw your client or company into battle with various states
*Alternatives available once you've determined your company or client has nexus in a state |
| 11/20/2019 | 8:30 a.m. - 4:30 p.m. | Bloomington, MN | 8 CPE | Add |
| Form 1040 Return Review Boot Camp for New and Experienced Reviewers (ERTW)*How to review an error-prone staff-prepared Form 1040 from client-provided information
*Common errors preparers make
*Areas generating malpractice claims
*Initial administrative groundwork
*Identifying organizing issues in the tax return
*Avoiding willful blindness
*Efficient review of advanced issues for income, adjustments, deductions and credits
*Effective procedures for delinquent clients and filing past-due tax returns
*First-time client issues requiring extra scrutiny
*Problem clients and unsubstantiated deductions
*Multiple checklists of efficient procedures to identify potential 1040 issues
*Importance of engagement letters, questionnaires and Section 7216 permission statements
*List of schedules for staff to prepare to make a review easier, including basis issues for 1040 clients
*New issues related to the Tax Cuts and Jobs Act (TCJA) and tax reform |
| 1/15/2020 | 8:30 a.m. - 4:30 p.m. | Bloomington, MN | 8 CPE | Add |
| Annual Update for Accountants and Auditors (Webinar) (WI923210)*Recently issued ASUs, including an update on leases, revenue recognition and financial instruments * Current FASB projects *Recent PCAOB guidance *Latest activity from ARSC |
| 7/23/2019 | 8 a.m. - 4 p.m. | Online | 8 CPE | Add |
| Annual Update for Accountants and Auditors (Webinar) (WI925019)*Recently issued ASUs, including an update on leases, revenue recognition and financial instruments * Current FASB projects *Recent PCAOB guidance *Latest activity from ARSC |
| 8/2/2019 | 8 a.m. - 4 p.m. | Online | 8 CPE | Add |
| Tax Forms Boot Camp: LLCs, Partnerships and S Corporations (TFBC)*Operating a business as a partnership vs. an LLC vs. an S Corporation -- tax consequences, opportunities and pitfalls
*Income tax laws for S Corporations -- eligibility, election, tax return preparation, stock basis and loss limitation issues
*How to handle special pass-through income and expense items
*How to prepare S Corporation returns and reconcile book income to taxable income
*How to prepare partnership returns and reconcile book income to taxable income
*How to handle the tax treatment of distributions to shareholders, partners or members
*Restrictions and sanctions for tax year-end selection
*Basics of partnership and LLC formation and basis calculation
*How self-employment taxes do or do not apply to each entity type
*How to prepare Schedule M-1, Schedule K and Schedule K-1 for S Corporations, partnerships and LLCs
*How the Affordable Care Act affects tax returns
*Frequently used forms and schedules, including some form oddities |
| 1/9/2020 | 8:30 a.m. - 4:30 p.m. | Bloomington, MN | 8 CPE | Add |
| Estate and Life Planning Issues for the Middle-Income Client (PMIC)*20+ documents (beyond the will or trusts) that should be reviewed for middle-income clients
*Applicable estate tax rates and tactics to minimize them
*Reducing the impact of ancillary administration
*Necessary provisions in a will
*When a trust is needed for children
*Durable powers of attorney for financial matters and health care
*Asset protection strategies -- upsides and downsides
*Insurance management -- liability, disability and life
*Dealing with marriage and divorce
*Titling assets effectively
*Avoiding the loss of capital and passive losses at death
*Elder care planning
*Latest on portability of the deceased spouse's unused exemption amount
*Latest estate tax developments and planning implications |
| 10/25/2019 | 8:30 a.m. - 4:30 p.m. | Bloomington, MN | 8 CPE | Add |
| Fiduciary Income Tax Returns: Form 1041 Workshop With Filled-in Forms (10412)*How to classify receipts between "income" and "corpus" under the Uniform Principal and Income Act (UPAIA)
*How to calculate distributable net income (DNI) using a forms method (Schedule B), code method and shortcut method (worksheet)
*Proper W-2 preparation and procedures in the year of death
*What to do when a taxpayer passes before taking a required minimum distribution
*Forgetful fiduciaries of simple trusts
*Fluctuating trusts -- simple one year, complex the next
*How to divide income in the year of death
*Overview of Subchapter J
*Form 1041 preparation issues, filing requirements and line-by-line steps
*Taxable income of estates and trusts, and expense allocation issues
*Specific deductions and miscellaneous itemized deductions
*Income in respect of a decedent
*How to calculate the income distribution deduction
*How UPAIA relates to DNI
*How to handle capital gains and losses
*How to allocate tax items to beneficiaries -- another K-1
*Comprehensive DNI calculation case study with principal (cost and fair market value) and income reconciliation |
| 12/9/2019 | 8:30 a.m. - 4:30 p.m. | Bloomington, MN | 8 CPE | Add |
| The Complete Trust Workshop (ZDTCTW)*Guide to legislative changes and their impact on trust planning, including the Tax Cuts and Jobs Act (TCJA) tax reform law
*Introduction to trusts, with an emphasis on typical provisions
*Revocable living trusts
*Common testamentary trust arrangements -- Bypass trusts, qualified terminable interest property (QTIP) trusts and other marital trusts
*Asset protection trusts
*Sophisticated trusts for estate planning and asset transfer -- grantor-retained annuity trusts (GRATs), grantor-retained unitrusts (GRUTs) and qualified personal residence trusts (QPRTs)
*Charitable trusts -- Charitable remainder trusts, charitable lead trusts and pooled income funds
*Irrevocable life insurance trusts
*Medicaid trusts -- special needs and Miller trusts
*Trusts for minors -- Section 2503(b), Section 2503(c) and others
*Dynasty trusts
*Trusts to hold S Corporation stock
*Special estate and trust problems (and solutions) related to the 3.8 percent net investment income tax (NIIT) |
| 10/24/2019 | 8:30 a.m. - 4:30 p.m. | Duluth, MN | 8 CPE | Add |
| Tax Reform's Impact on Other Subpart F Modifications and Inbound Transactions (Self-Study) (JITRINT3)*Overview of international tax reform
*Overview of business provisions (non-international)
*Rate cut
*Cost recovery
*IRC Section 163(j)
*Modification of NOL rules
*Carried interest
*Sale and exchanges of partnership interests
*The international provisions
*Other Subpart F modifications
*Modification of IRC Section 958(b)(4)
*Modification of the definition of "U.S. shareholder"
*Elimination of 30-day control requirements
*Other
*Prevention of base erosion (outbound)
*IRC Section 936(h)(3)(B) changes
*Hybrid transaction rules
*No 1(h)(11) rate for "inverted" companies |
| Self-Study | | Format: On-Demand | 2 CPE | Add |
| Fraud Update: Detecting and Preventing the Top Ten Fraud Schemes (Self-Study) (JITTFS)*Major financial statement frauds including, among others, corruption conspiracies regarding sales and other types of revenue, estimates, journal entries, and other accounts
*Major misappropriation of asset frauds including, among others, skimming, larceny, and embezzlement involving inventory, payables, and other accounts
*Ponzi and asset flip schemes
*Control implementation ideas
*Risk factors in accordance with the revised authoritative guidance on fraud |
| Self-Study | | Format: On-Demand | 8 CPE | Add |
| Surgent's Complete Guide to Liquidation of Business Entities (Self-Study) (JSDLCGLB)*Impact of the Tax Cuts and Jobs Act of 2017*The unique planning opportunities and tax traps involved in the liquidation of a business entity *Understanding installment sales and the big hurdles to favorable tax treatment in liquidation *Filing Form 966: it's more important than you think *An analysis of when liquidation is advisable -- now or later? *Strategies to pursue in light of the tax rates on dividends and capital gains *The special problems of liquidating Subchapter S Corporations *Key planning issues and benefits in liquidating partnerships and limited liability companies |
| Self-Study | | Format: Downloadable PDF | 12 CPE | Add |
| Form 990: Mastering its Unique Characteristics (Self-Study) (JIEOF990)*Program Service Accomplishments and Reporting Changes
*Reporting on Managers and Their Compensation
*Reporting on Governance
*Further Disclosures Specific to an Entity's Circumstances (Core Form 990 Part IV Delineating Additional Schedules Required)
*Financial Information Reporting
*Sequencing and Completing the Return
*Board of Directors Discussion of Form 990
*Related Organizations
*Transactions With Interested Persons
*Form 990's Common Schedules
*Other IRS Filings and Tax Compliance |
| Self-Study | | Format: On-Demand | 14.5 CPE | Add |
| Nonprofit Taxation: Understanding the New Rules (Webinar) (WX13105)*Recent tax legislation and developments related to non-profit entities such as charities, hospitals, universities and other non-profits*A discussion of the basics of unrelated business income tax*Excise tax on salaries exceeding $1 million*Denial of fringe benefits and taxation of their value as UBIT*Separating businesses for purposes of UBIT*Excess parachute payments*Tax on endowment funds |
| 10/18/2019 | 10:30 a.m. - 12:30 p.m. | Online | 2 CPE | Add |
| Financial and Tax Accounting for Business Entities (Webinar) (WX14138)*Review of the Accounting Standards Codification and its application to partnerships, LLCs and S Corporations.*Review of OCBOA and its application of difference business entities.*Review of the AICPA financial reporting framework for small and medium-sized entities. *The integration of financial accounting with the Form 1065 and Form 1120S.*Review of Section 704(b) substantial economic effect rules and their relation to financial accounting.*Deferred tax accounting for partnerships, LLCs and S Corporations.*Financial accounting for the operations of a partnership/LLC.*Review of the new AICPA "small" GAAP rules.*Required S status financial accounting disclosures.*Financial accounting impact of the C to S election and the S to C election.*Financial vs. tax accounting for loans to and from S Corporations and their shareholders and S corporation investments in other entities. |
| 9/18/2019 | 8 a.m. - 4 p.m. | Online | 8 CPE | Add |
| Entertainment & Parking Expenses: Coping with the New Rules (Webinar) (WX13035)*Definition of what qualifies as an entertainment expense*Strategies to deduct business entertainment expenses*Deductibility of meals*Situations not subject to the 50% meals and entertainment reduction*How to handle automobile issues related to employer-provided parking*Proper accounting for deductible vs. non-deductible expenditures*The four steps to analyze business expenses*The latest federal legislation, cases and rulings |
| 10/28/2019 | 11 a.m. - 1 p.m. | Online | 2 CPE | Add |
| Capitalization and Tax Depreciation: Review and Update (Webinar) (WX13018)*Recent tax legislation and TCJA developments related to capitalization and eligible property for Section 179 and Section 168(k)*Discussion of the Section 179 and Section 168(k) deductions and their use to depreciate real property*Disposition of segments of real property*Exchanges of tangible personal property after repeal of the like-kind exchange rules*Other related topics |
| 10/16/2019 | 9 - 11 a.m. | Online | 2 CPE | Add |
| Surgent's Top Individual Tax Planning Strategies After Tax Reform (Webinar) (WSITPS04)•Election to use the interest tracing rules rather than be limited under the mortgage interest deduction limitation•Transfer property to younger family members while the enlarged transfer tax exemption remains in place•Rollover 529 plan balances into ABLE Programs•Take advantage of 529 plans to fund pre-college education expenses on a tax-advantaged basis•Negotiate or renegotiate separation agreements and divorce decrees in light of the changes in the tax rules governing the deductibility of alimony payments |
| 8/28/2019 | 12 - 2 p.m. | Online | 2 CPE | Add |
| Surgent's Liquidation of Flow-Through Entities for LLCs and Partnerships (Webinar) (WSLFTE02)*Tax rules governing liquidation of a partnership or S Corporation *Tax treatment of the shareholder/partner/member receiving a liquidating distribution in an S Corporation liquidation/partnership liquidation *Tax impact on the pass-through entity when the entity is liquidated *Receipt of corporate liabilities in an S Corporation distribution *Proportionate, liquidating partnership distributions to partners, and gains and losses to a partner on a liquidating partnership distribution *Tax issues associated with a partnership distribution of noncash properties in a liquidation *Compliance requirements on the occasion of a liquidation of a corporation or a partnership |
| 10/21/2019 | 9 - 11 a.m. | Online | 2 CPE | Add |
| New Surgent's Section 199A: Applications and Challenges in 2019 (Webinar) (WSAIG408)*Latest guidance issued by the IRS, whether by way of regulations or administrative announcements *What happens when the taxpayer owns multiple entities; aggregation rules *Calculating qualified business income (QBI) *How to identify a specified service trade or business *Taxable income limits on specified service trade or businesses *Maximizing the 20% deduction for pass-through entities and Schedule Cs *What happens if QBI for a given year is negative? *Whether a particular tax entity offers a greater Section 199A deduction *Whether the owner of a Schedule E with net rental income can claim the Section 199A deduction |
| 7/22/2019 | 12 - 3:30 p.m. | Online | 4 CPE | Add |
| Surgent's Top Business Tax Planning Strategies After Tax Reform (Webinar) (WSBTPS02)*Taking maximum advantage of the Section 199A 20% deduction *Consider whether the reduction in C Corporation tax rates merits converting to a C Corporation *Limit the impact of the new loss limitation rules for taxpayers other than C Corporations *Take maximum advantage of the opportunity to deduct research and experimental expenditures *Avoid the limitation on the deduction of net business interest expense by electing ADS depreciation *Minimize the limitation of the deduction of expenses for entertainment and certain fringe benefits *Take advantage of more tax-efficient tax accounting methods |
| 8/5/2019 | 12 - 2 p.m. | Online | 2 CPE | Add |
| New Surgent's A Complete Guide to the New Yellow Book (Webinar) (WSCGYB03)*When is the auditor required to follow the Yellow Book (a.k.a., Government Auditing Standards, or GAGAS)? *How the Yellow Book requirements relate to generally accepted auditing standards and the single audit requirements *The different types of Yellow Book audit and attestation engagements that auditors may be called upon to perform *The Yellow Book standards related to the qualifications of the auditor (i.e., requirements related to independence, CPE, peer review, and more) *The Yellow Book requirements related to the performance of and reporting on a financial audit *The Yellow Book requirements related to attestation engagements (i.e., examinations, reviews, and agreed-upon procedures engagements) and performance audits |
| 8/5/2019 | 8 a.m. - 4 p.m. | Online | 8 CPE | Add |
| New Surgent's A Complete Guide to the New Yellow Book (Webinar) (WSCGYB05)*When is the auditor required to follow the Yellow Book (a.k.a., Government Auditing Standards, or GAGAS)? *How the Yellow Book requirements relate to generally accepted auditing standards and the single audit requirements *The different types of Yellow Book audit and attestation engagements that auditors may be called upon to perform *The Yellow Book standards related to the qualifications of the auditor (i.e., requirements related to independence, CPE, peer review, and more) *The Yellow Book requirements related to the performance of and reporting on a financial audit *The Yellow Book requirements related to attestation engagements (i.e., examinations, reviews, and agreed-upon procedures engagements) and performance audits |
| 9/16/2019 | 8 a.m. - 4 p.m. | Online | 8 CPE | Add |
| Surgent's Preparing Not-for-Profit Financial Statements Under ASU No. 2016-14 (Webinar) (WSENFP09)*Changes in the reporting of net assets and how they play out in the statement of financial position and the statement of activities *How the reporting of functional and natural expense information has changed *The new requirements related to providing liquidity and availability of financial assets information *Changes to the statement of cash flows *Core not-for-profit accounting requirements related to contributions, promises to give, contributed services, net assets, special events, the classification of expenses, and more *How the new contribution and revenue recognition requirements affect not-for-profits (e.g., the accounting for grants and contracts) *How the new lease requirements will affect not-for-profits |
| 10/22/2019 | 8 a.m. - 4 p.m. | Online | 8 CPE | Add |
| Surgent's How to Do a GAAS Audit (Webinar) (WSGAAS01)*How today's GAAS is organized into seven facets of an audit (i.e., general principles and responsibilities; risk assessment and response to assessed risks; audit evidence; using the work of others; audit conclusions and reporting; special considerations; and special considerations in the United States) *Key terminology used in the audit process *Important considerations, determinations and requirements that pertain to each of the seven facets of an audit *How the theory in today's GAAS translates to the real world *Answers to frequent questions that arise in the application of GAAS |
| 8/30/2019 | 8 a.m. - 4 p.m. | Online | 8 CPE | Add |
| (CPE Savers) Individual Income Tax Return Mistakes and How to Fix Them (CS-INB4)*Individual income tax cases related to income, adjustments, itemized deductions and dependency
*The IRS future state initiative
*Schedule A filers after the Tax Cuts and Jobs Act (TCJA) tax reform law
*When gifts can be taxable
*Does aggregating passive activities also aggregate at-risk?
*Two seemingly similar cases, yet one results in ordinary tax treatment and the other in capital treatment
*Consumer price index and Social Security
*When a rollover is not a rollover
*The Claim of Right Doctrine
*Risks with nontraditional individual retirement account (IRA) investments
*Failing alimony's same household requirement
*Failure to report income
*Form 8938 for reporting foreign financial assets, updated rules and trouble with not filing a FinCEN Form 114 |
| 7/29/2019 | 8:30 a.m. - 12 p.m. | Bloomington, MN | 4 CPE | Add |
| Construction Contractors: Accounting, Auditing, and Tax (Webinar) (WI932094)*Contract accounting *Contractor financial statements *Working with a surety * Audit planning and procedures *Long-term contracts * Tax accounting for construction contractors *Taxation for small to large contractors |
| 10/4/2019 | 8 a.m. - 4 p.m. | Online | 8 CPE | Add |
| Applying Professional Skepticism in an Audit (Webinar) (WI927346)*Professional skepticism *Professional judgment *Judgement framework * Fraud triangle |
| 9/6/2019 | 8 a.m. - 12 p.m. | Online | 4 CPE | Add |
| Audit Workpapers: Documenting Field Work (Webinar) (WI934684)*Essential components of a working paper *Preparing and maintaining working papers *Different types of working papers *Documenting audit tests *Working paper critique *Improving working paper technique |
| 9/6/2019 | 8 a.m. - 12 p.m. | Online | 4 CPE | Add |
| Excel: Feature Review in 100 minutes (Webinar) (WX12698)The major topics that will be covered in this class include:*Review of Excel's features and functions*Walk-through of Excel's ribbons *What the Excel features and functions can do for you |
| 10/2/2019 | 2 - 4 p.m. | Online | 2 CPE | Add |
| 10 Steps to a Digital Office in the Cloud (Webinar) (WI922051)*The value proposition for transforming to a digital office model.*Understanding what cloud computing really means and the value proposition.*Overview of the ten steps: Infrastructure, bandwidth, CPA technology toolkit, scanning, document management, workflow, trial balance software, portals, information security and cloud accounting. |
| 8/6/2019 | 12 - 2 p.m. | Online | 2 CPE | Add |
| Excel-Using PivotTables for Data Analysis (Webinar) (WI935760)*The advantages of PivotTable for data analysis *Step-by-Step PivotTable creation *Creating PivotCharts |
| 10/21/2019 | 10 a.m. - 2 p.m. | Online | 4 CPE | Add |
| Microsoft PowerBI: Introduction to Data Analysis in Excel (Webinar) (WI919968)n/a |
| 10/16/2019 | 9 - 11 a.m. | Online | 2 CPE | Add |
| K2's Business Continuity: Best Practices for Managing the Risks (Webinar) (WC2BCO06)* Business Continuity Plan (BCP)* Disaster recovery plans* Data backups |
| 10/3/2019 | 8 a.m. - 3:30 p.m. | Online | 8 CPE | Add |
| New Budgeting and forecasting tools and Techniques (Webinar) (WC2BFT06)* Excel techniques for interacting with the accounting systems* Data Tables* NPV, IRR, XNPV and XIRR* Budgeting forecasting |
| 10/2/2019 | 8 a.m. - 3:30 p.m. | Online | 8 CPE | Add |
| New Cloud Computing (Webinar) (WC2CLC04)*Cloud Computing
*Cloud computing vendors
*Cloud-based solutions
*Security and data availability
*Storing data in the Cloud |
| 8/19/2019 | 8 a.m. - 3:30 p.m. | Online | 8 CPE | Add |
| New K2's Sales Tax Compliance in a Post-Wayfair World (Webinar) (WC2STC03)* Wayfair Decision* Sales Tax Compliance* Sales Tax Software Tools |
| 9/30/2019 | 11 a.m. - 12:40 p.m. | Online | 2 CPE | Add |
| Surgent's Advanced Audits of 401(k) Plans: Best Practices and Current Developments (Webinar) (WSAAFP06)*Annual update of the changes affecting 401(k) plans *Compliance issues associated with eligibility and enrollments, remittances, lack of oversight, compensation, vesting, etc. *Best practices for engagement planning, internal controls, risk assessment, and detailed testing *How to avoid common mistakes made while performing audit procedures *Plan mergers and acquisitions *Common audit reporting and disclosure issues *Proposed changes in the AICPA's proposed SAS on auditing employee benefit plans |
| 7/23/2019 | 8 a.m. - 4 p.m. | Online | 8 CPE | Add |
| Surgent's Advanced Audits of 401(k) Plans: Best Practices and Current Developments (Webinar) (WSAAFP07)*Annual update of the changes affecting 401(k) plans *Compliance issues associated with eligibility and enrollments, remittances, lack of oversight, compensation, vesting, etc. *Best practices for engagement planning, internal controls, risk assessment, and detailed testing *How to avoid common mistakes made while performing audit procedures *Plan mergers and acquisitions *Common audit reporting and disclosure issues *Proposed changes in the AICPA's proposed SAS on auditing employee benefit plans |
| 8/27/2019 | 8 a.m. - 4 p.m. | Online | 8 CPE | Add |
| Surgent's Audits of 401(k) Plans: New Developments and Critical Issues (Webinar) (WSAFPL10)*Learn how to properly plan your benefit plan audit engagement and develop an audit strategy while improving overall efficiency *Find out how to avoid common pitfalls in planning and detailed audit procedures *Annual update of the changes affecting 401(k) plans *Description of common mistakes as noted in peer reviews and DOL inspections |
| 9/6/2019 | 8 a.m. - 4 p.m. | Online | 8 CPE | Add |
| Surgent's Advanced Audits of 401(k) Plans: Best Practices and Current Developments (Webinar) (WSAAFP09)*Annual update of the changes affecting 401(k) plans *Compliance issues associated with eligibility and enrollments, remittances, lack of oversight, compensation, vesting, etc. *Best practices for engagement planning, internal controls, risk assessment, and detailed testing *How to avoid common mistakes made while performing audit procedures *Plan mergers and acquisitions *Common audit reporting and disclosure issues *Proposed changes in the AICPA's proposed SAS on auditing employee benefit plans |
| 10/11/2019 | 8 a.m. - 4 p.m. | Online | 8 CPE | Add |
| Common Frauds and the Internal Controls Designed to Prevent and Detect Them (Webinar) (WCFRAR03)*Typical fraud schemes for various types of entities
*The characteristics and components of an effective internal control system using the COSO model as a guide
*Assessing risk of fraud by management, internal accountants, and internal auditors in order to identify areas where controls need enhancement
*Assessing risk of fraudulent misstatement by independent auditors to allocate more resources and apply more effective audit procedures where most appropriate
*Designing an audit and developing audit programs using a cumulative top-down approach |
| 9/17/2019 | 10:30 a.m. - 6 p.m. | Online | 8 CPE | Add |
| Review of Significant Accounting Topics (Webinar) (WCRSAT01)*Revenue recognition
*Accounting for leases
*Financial instruments
*Variable interest entities
*Derivatives and hedging
*FRF for SMEs |
| 8/12/2019 | 10:30 a.m. - 6 p.m. | Online | 8 CPE | Add |
| Ethical Issues in Accounting and Finance (EIAF2)*Ethical issues in accounting and finance
*How to identify ethical issues
*Strategies to resolve ethical problems
*What others think about ethical issues in the profession |
| 12/18/2019 | 8:30 a.m. - 4:30 p.m. | Bloomington, MN | 8 CPE / 8 Ethics | Add |
| Risk, Cost and Cash Management for Controllers and Financial Managers (Webinar) (WI904106)*Techniques and ideas to establish and maintain an effective organization*Examples of successful and failed companies *Identification of broad measures that provide insights into the direction of the economy*Practical ideas to improve forecasting*Framework and methods to uncover and manage risk |
| 9/9/2019 | 1:30 - 5:30 p.m. | Online | 4 CPE | Add |
| Becoming a Great Predictor: Create Better Forecasts (Webinar) (WA862234)*Why an open mind and the ability to doubt helps make great predictions
*Why it is better to be a fox than a hedgehog
*How non-conformists change the world
*How to focus on what matters
*How to learn from the past without hindsight bias |
| 9/13/2019 | 7 - 9 a.m. | Online | 2 CPE | Add |
| Business Ethics Don't Exist: The Only Ethics Rule You Need to Know
(Webinar) (WA866445)*Ethics defined
*Are there business ethics?
*How to identify ethical issues
*Deciphering your ethical code
*Why ethical behavior is good for your business
*How to make ethical decisions |
| 9/3/2019 | 9 - 11 a.m. | Online | 2 CPE / 2 Ethics | Add |
| Business Ethics Don't Exist: The Only Ethics Rule You Need to Know
(Webinar) (WA866497)*Ethics defined
*Are there business ethics?
*How to identify ethical issues
*Deciphering your ethical code
*Why ethical behavior is good for your business
*How to make ethical decisions |
| 9/12/2019 | 9 - 11 a.m. | Online | 2 CPE / 2 Ethics | Add |
| Making Predictions: Plan for the Future (Webinar) (WA860570)*Why great predictions are not intuitive but the result of critical thinking, gathering information and updating predictions when needed
*How to separate correlation from causation
*How to recognize and overcome bias
*Who is Thomas Bayes and why he matters |
| 9/6/2019 | 10 a.m. - 12 p.m. | Online | 2 CPE | Add |
| Professional Ethics for CPAs in Business & Industry (Self-Study) (JIPECBI)*Confidential client information
*Conceptual framework
*Conflict of interest
*Competence and due care |
| Self-Study | | Format: On-Demand | 2 CPE / 2 Ethics | Add |
| Professional Ethics: 2019 Update and Refresher (Self-Study) (JIPEUPDA)*Ethics in the Accounting Profession
*Revisions to the AICPA Code of Professional Conduct
*Independence Rules
*GAO Yellow Book changes |
| Self-Study | | Format: On-Demand | 2 CPE / 2 Ethics | Add |
| AICPA Peer Review Must-Select Industry Update: Employee Benefit Plans (Self-Study) (JIPREBP)*Peer Review Enhanced Oversight Program
*Non-conforming engagement identification and peer review checklist considerations
*Case studies
*Resources and tools |
| Self-Study | | Format: On-Demand | 2.5 CPE | Add |
| Surgent's Latest Developments in Nonprofit Accounting and Auditing (Self-Study) (JSDLNPAA)*The key changes and challenges contained in the revised Yellow Book*Developing issues related to performing single audits under the OMB's Uniform Guidance for Federal Awards*Key AICPA developments affecting audits of nonprofits and a special look at the role AU-C section 230, Audit Documentation, plays in nonprofit audits*Prepare for the implementation of the new FASB ASU on nonprofit financial reporting (i.e., ASU No. 2016-14) while also developing a deeper understanding of the effects that the FASB ASUs on leases (i.e., ASU No. 2016-02) and revenue recognition (i.e., ASU No. 2014-09) will have on nonprofits in the years to come |
| Self-Study | | Format: Downloadable PDF | 8 CPE | Add |
| New Surgent's A Complete Guide to the New Yellow Book (Webinar) (WSCGYB06)*When is the auditor required to follow the Yellow Book (a.k.a., Government Auditing Standards, or GAGAS)? *How the Yellow Book requirements relate to generally accepted auditing standards and the single audit requirements *The different types of Yellow Book audit and attestation engagements that auditors may be called upon to perform *The Yellow Book standards related to the qualifications of the auditor (i.e., requirements related to independence, CPE, peer review, and more) *The Yellow Book requirements related to the performance of and reporting on a financial audit *The Yellow Book requirements related to attestation engagements (i.e., examinations, reviews, and agreed-upon procedures engagements) and performance audits |
| 10/1/2019 | 8 a.m. - 4 p.m. | Online | 8 CPE | Add |
| Surgent's Preparing Not-for-Profit Financial Statements Under ASU No. 2016-14 (Webinar) (WSENFP07)*Changes in the reporting of net assets and how they play out in the statement of financial position and the statement of activities *How the reporting of functional and natural expense information has changed *The new requirements related to providing liquidity and availability of financial assets information *Changes to the statement of cash flows *Core not-for-profit accounting requirements related to contributions, promises to give, contributed services, net assets, special events, the classification of expenses, and more *How the new contribution and revenue recognition requirements affect not-for-profits (e.g., the accounting for grants and contracts) *How the new lease requirements will affect not-for-profits |
| 9/30/2019 | 8 a.m. - 4 p.m. | Online | 8 CPE | Add |
| Surgent's Preparing Not-for-Profit Financial Statements Under ASU No. 2016-14 (Webinar) (WSENFP08)*Changes in the reporting of net assets and how they play out in the statement of financial position and the statement of activities *How the reporting of functional and natural expense information has changed *The new requirements related to providing liquidity and availability of financial assets information *Changes to the statement of cash flows *Core not-for-profit accounting requirements related to contributions, promises to give, contributed services, net assets, special events, the classification of expenses, and more *How the new contribution and revenue recognition requirements affect not-for-profits (e.g., the accounting for grants and contracts) *How the new lease requirements will affect not-for-profits |
| 10/9/2019 | 8 a.m. - 4 p.m. | Online | 8 CPE | Add |
| Surgent's The Essential Course for Performing Single Audits Under the Uniform Guidance for Federal Awards (Webinar) (WSUGID02)*Core concepts involved in the single audit *The current requirements relating to the schedule of expenditures of federal awards (i.e., the SEFA) and how the auditor provides an in relation to opinion on the SEFA *An in-depth, commonsense look at the four-step major program determination process and common problems encountered in its application *Performing the compliance audit of federal awards (i.e., the auditor's responsibilities related to internal control and compliance for major programs and how the auditor utilizes the Compliance Supplement) *Auditee and auditor responsibilities related to the corrective action plan and the summary schedule of prior audit findings *The auditor's reporting responsibilities in a single audit including the critical requirements related to the schedule of findings and questioned costs *Other significant issues (e.g., key sampling considerations, pass-through entities, and program-specific audits) |
| 8/15/2019 | 9 a.m. - 5 p.m. | Online | 8 CPE | Add |
| Entertainment & Parking Expenses: Coping with the New Rules (Webinar) (WX13032)*Definition of what qualifies as an entertainment expense*Strategies to deduct business entertainment expenses*Deductibility of meals*Situations not subject to the 50% meals and entertainment reduction*How to handle automobile issues related to employer-provided parking*Proper accounting for deductible vs. non-deductible expenditures*The four steps to analyze business expenses*The latest federal legislation, cases and rulings |
| 9/3/2019 | 9 - 11 a.m. | Online | 2 CPE | Add |
| Self-Rental Real Estate: Passive Activity and Section 199A (Webinar) (WX13147)*Definition of self-rental property*Self-rental income from directly owned properties and reporting on Form 1040, Schedule E, page 1*Self-rental income from indirectly owned (partnerships, S Corporations) and reporting on Form 1040, Schedule E, page 2*Self-rental property and the Form 8582 (passive activity)*Self-rental property and the flow-through entity grouping election*Several real-life situations illustrate the various possibilities and discuss the consequences of failing to comply with the reporting standards*Self-rental property and "former passive activities" rules |
| 9/11/2019 | 12 - 2 p.m. | Online | 2 CPE | Add |
| The Flow Through Entities Deduction: Review and Update (Webinar) (WX13049)*A deep-dive look at the Section 199A flow-through entities deduction*Calculation of qualified business income*Application to rental real estate and other investments*How to calculate the tax savings*Differing impact on the sole proprietorship, partnerships and S Corporations*Availability of the deduction for trusts and other entities*Forms reporting |
| 7/29/2019 | 8 - 10 a.m. | Online | 2 CPE | Add |
| The Flow Through Entities Deduction: Review and Update (Webinar) (WX13053)*A deep-dive look at the Section 199A flow-through entities deduction*Calculation of qualified business income*Application to rental real estate and other investments*How to calculate the tax savings*Differing impact on the sole proprietorship, partnerships and S Corporations*Availability of the deduction for trusts and other entities*Forms reporting |
| 10/4/2019 | 9 - 11 a.m. | Online | 2 CPE | Add |
| Annual Update for Accountants and Auditors (Webinar) (WI925024)*Recently issued ASUs, including an update on leases, revenue recognition and financial instruments * Current FASB projects *Recent PCAOB guidance *Latest activity from ARSC |
| 9/12/2019 | 8 a.m. - 4 p.m. | Online | 8 CPE | Add |
| Annual Update for Accountants and Auditors (Webinar) (WI925063)*Recently issued ASUs, including an update on leases, revenue recognition and financial instruments * Current FASB projects *Recent PCAOB guidance *Latest activity from ARSC |
| 10/7/2019 | 9:30 a.m. - 5:30 p.m. | Online | 8 CPE | Add |
| ACPEN Signature: 2019 Compilation and Review Update (Webinar) (WA209781)*Preparation Engagements*Compilation Engagements*Review Engagements |
| 9/17/2019 | 9 a.m. - 5 p.m. | Online | 8 CPE | Add |
| ACPEN Signature: 2019 Compilation and Review Update (Webinar) (WA209782)*Preparation Engagements*Compilation Engagements*Review Engagements |
| 9/17/2019 | 1 - 9 p.m. | Online | 8 CPE | Add |
| New K2's Tales of True Tech Crimes: Ripped From the Headlines (Webinar) (WC2TRH03)* Security Incidents* Two-factor authentication and one-factor authentication* Home-grade computer hardware and business and enterprise grade hardware and applications |
| 9/30/2019 | 1 - 2:40 p.m. | Online | 2 CPE | Add |
| New Advanced QuickBooks Tips and Techniques (Webinar) (WC2AQB05)* QuickBooks Statement Writer* QuickBooks Accountants' Copy feature* QuickBooks Client Data Review |
| 9/10/2019 | 8 - 11:30 a.m. | Online | 4 CPE | Add |
| K2's Business Continuity: Best Practices for Managing the Risks (Webinar) (WC2BCO03)* Business Continuity Plan (BCP)* Disaster recovery plans* Data backups |
| 8/15/2019 | 7 a.m. - 2:30 p.m. | Online | 8 CPE | Add |
| New K2's Microsoft office 365 All the Things You Need to Know (Webinar) (WC2MOS06)* Office 365* Office 365 Applications* Teams and Skype for Business |
| 10/15/2019 | 8 a.m. - 3:30 p.m. | Online | 8 CPE | Add |
| Microsoft PowerBI: Improve Data Analysis with DAX Measures (Webinar) (WI920214)n/a |
| 10/17/2019 | 9 - 11 a.m. | Online | 2 CPE | Add |
| MS PowerPoint: Create Presentations that Engage Your Audience (Webinar) (WI925282)*Presentation design best practices *Orientation to the PowerPoint features functions *Using templates, themes, and slide layouts *Step-by-step guide to designing and creating a presentation *Adding graphics, photos, and other objects *Preparing for the delivery of your presentation |
| 7/24/2019 | 12 - 2 p.m. | Online | 2 CPE | Add |
| Introduction to Data Analytics and Microsoft PowerBI Tools (Webinar) (WI921286)n/a |
| 10/14/2019 | 9 - 11 a.m. | Online | 2 CPE | Add |
| Power BI: Go Beyond PivotTables with Power Pivot (Webinar) (WX12366)*Data modeling in Power Pivot
*Using basic DAX to create calculations
*What are and when to use calculated columns and measures
*Using the data model in Power Pivot to create PivotTables
*Hierarchies in Power Pivot |
| 9/17/2019 | 8:30 a.m. - 12:30 p.m. | Online | 4 CPE | Add |
| Surgent's Ethics for Tax Professionals (Webinar) (WSEFTP12)*What does practicing before the IRS mean? *Who may practice before the IRS? *What should a tax preparer do if he or she has knowledge of a client's omission of income from a tax return? *May a tax preparer rely on the work of other tax return preparers? *May a tax preparer rely on and use client provided information? *Standards associated with giving advice to clients *Abolishment of the disclaimer requirement |
| 10/11/2019 | 9 - 11 a.m. | Online | 2 CPE / 2 Ethics | Add |
| Surgent's Food, Beverage and Entertainment Expensing After Tax Reform (Webinar) (WSELEX02)*New rules relating to the deductibility of activities considered entertainment, amusement, or recreation and membership dues/professional dues *Deductibility of food and beverage expenses *Qualified transportation expenses *Deduction for facilities expenses |
| 8/14/2019 | 12 - 2 p.m. | Online | 2 CPE | Add |
| Surgent's Fundamentals of Public Charity Taxation and Form 990 (Webinar) (WSF99403)*Organization and structure of Form 990 *Form 990 and its various schedules *Form 990 filing requirements *The public support tests *Taxation of Unrelated Business Income *Compensation related reporting issues |
| 9/10/2019 | 12 - 3:30 p.m. | Online | 4 CPE | Add |
| Surgent's Key Issues that Practitioners Need to Know About Medicare (Webinar) (WSMEDC03)*Eligibility for Medicare *How to apply for Medicare *Introduction to Parts A, B, C, and D of Medicare *Payments for Parts B and D of Medicare: the higher costs imposed on higher income beneficiaries *Late enrollment penalties *Medicare Advantage in lieu of original Medicare *The Affordable Care Act's impact on Medicare *Current and late breaking legislative and regulatory developments |
| 8/26/2019 | 12 - 2 p.m. | Online | 2 CPE | Add |
| Becoming a Great Predictor: Create Better Forecasts (Webinar) (WA862130)*Why an open mind and the ability to doubt helps make great predictions
*Why it is better to be a fox than a hedgehog
*How non-conformists change the world
*How to focus on what matters
*How to learn from the past without hindsight bias |
| 8/29/2019 | 9 - 11 a.m. | Online | 2 CPE | Add |
| Business Ethics Don't Exist: The Only Ethics Rule You Need to Know
(Webinar) (WA866289)*Ethics defined
*Are there business ethics?
*How to identify ethical issues
*Deciphering your ethical code
*Why ethical behavior is good for your business
*How to make ethical decisions |
| 8/1/2019 | 9 - 11 a.m. | Online | 2 CPE / 2 Ethics | Add |
| Becoming a Great Predictor: Create Better Forecasts (Webinar) (WA862026)*Why an open mind and the ability to doubt helps make great predictions
*Why it is better to be a fox than a hedgehog
*How non-conformists change the world
*How to focus on what matters
*How to learn from the past without hindsight bias |
| 8/1/2019 | 1 - 3 p.m. | Online | 2 CPE | Add |
| Business Ethics Don't Exist: The Only Ethics Rule You Need to Know
(Webinar) (WA866341)*Ethics defined
*Are there business ethics?
*How to identify ethical issues
*Deciphering your ethical code
*Why ethical behavior is good for your business
*How to make ethical decisions |
| 8/12/2019 | 11 a.m. - 1 p.m. | Online | 2 CPE / 2 Ethics | Add |
| Surgent's S Corporation Taxation: Advanced Issues (Self-Study) (JSDLSCA4)*Detailed rules governing basis in the shareholder's debt and stock *AAA *Built-in gains incurred from the sale of assets *Redemptions and liquidations *Compensation planning for shareholders |
| Self-Study | | Format: Downloadable PDF | 4 CPE | Add |
| Surgent's S Corporation Core Tax Issues From Formation Through Liquidation (Self-Study) (JSDLSCTI)*Taking initiative in difficult assignments; can you deliver the QBI message? Full coverage of Section 199A qualified business income, its calculation, limitations, and examples*The Light Brigade failed due to poor instructions; let's follow the right path in basis calculations*Current private letter rulings reveal the failure in one or more S Corporation eligibility requirements inadvertently terminating S Corporations today*Inherited a new client with reporting errors? What are my options?*Debt vs. equity and Section 385; Federal Express battled and won, how do we?*The $100/day penalty final rule applicable to S Corporations*Congressional Budget Office is next in line suggesting SECA tax on pass-through entities*Tracking multiple shareholder debt basis*Basis neither increased by phantom income, nor reduced by non-deducted pass-through losses*Can I accrue expenses payable to a shareholder? Sure, but can I deduct them?*How Section 179 limitations affect S corp. basis*Comparison of liquidation of a C Corporation vs. the liquidation of an S Corporation*Did not timely file Form 2553? A simple method to correct*Is there a "flexible standard of law" in regard to closely held entities? |
| Self-Study | | Format: Downloadable PDF | 8 CPE | Add |
| Surgent's Challenges in Implementing Topic 606 for Entities in the Technology Sector (Self-Study) (JSDLTEC4)*Topic 606's five-step revenue recognition model*Changes in accounting guidance between Topic 606 and SOP 97-2*Allocation approaches of transaction price under Topic 606*Other unique implementation issues for entities currently using SOP 97-2 for revenue recognition purposes*Lessons learned and best practices from entities already adopting Topic 606 |
| Self-Study | | Format: Downloadable PDF | 4 CPE | Add |
| Forensic Accounting: Fraudulent Reporting and Concealed Assets (Self-Study) (JIFAFR)*Role of the forensic accountant
*Development of the engagement agreement
*Common fraud scams
*Sources for corroborating data
*Testifying as an expert
*Analytical and investigative techniques
*Approaches to detect under/overvalued assets
*Development of a written report |
| Self-Study | | Format: On-Demand | 5 CPE | Add |
| Surgent's Advanced Audits of 401(k) Plans: Best Practices and Current Developments (Webinar) (WSAAFP08)*Annual update of the changes affecting 401(k) plans *Compliance issues associated with eligibility and enrollments, remittances, lack of oversight, compensation, vesting, etc. *Best practices for engagement planning, internal controls, risk assessment, and detailed testing *How to avoid common mistakes made while performing audit procedures *Plan mergers and acquisitions *Common audit reporting and disclosure issues *Proposed changes in the AICPA's proposed SAS on auditing employee benefit plans |
| 9/27/2019 | 8 a.m. - 4 p.m. | Online | 8 CPE | Add |
| Surgent's Annual Update for Defined Contribution Plans (Webinar) (WSUDCP08)*Common risks and pitfalls associated with defined contribution plans *Nuances of the fair value disclosures *New reporting and disclosure requirements for the current year *Results of DOL Audit Quality Study |
| 9/16/2019 | 12 - 2 p.m. | Online | 2 CPE | Add |
| Surgent's Advanced Audits of 401(k) Plans: Best Practices and Current Developments (Webinar) (WSAAFP10)*Annual update of the changes affecting 401(k) plans *Compliance issues associated with eligibility and enrollments, remittances, lack of oversight, compensation, vesting, etc. *Best practices for engagement planning, internal controls, risk assessment, and detailed testing *How to avoid common mistakes made while performing audit procedures *Plan mergers and acquisitions *Common audit reporting and disclosure issues *Proposed changes in the AICPA's proposed SAS on auditing employee benefit plans |
| 10/23/2019 | 8 a.m. - 4 p.m. | Online | 8 CPE | Add |
| Surgent's Annual Update for Defined Contribution Plans (Webinar) (WSUDCP07)*Common risks and pitfalls associated with defined contribution plans *Nuances of the fair value disclosures *New reporting and disclosure requirements for the current year *Results of DOL Audit Quality Study |
| 8/8/2019 | 12 - 2 p.m. | Online | 2 CPE | Add |
| Risk, Cost and Cash Management for Controllers and Financial Managers (Webinar) (WI904114)*Techniques and ideas to establish and maintain an effective organization*Examples of successful and failed companies *Identification of broad measures that provide insights into the direction of the economy*Practical ideas to improve forecasting*Framework and methods to uncover and manage risk |
| 10/1/2019 | 8 a.m. - 12 p.m. | Online | 4 CPE | Add |
| Risk, Cost and Cash Management for Controllers and Financial Managers (Webinar) (WI904104)*Techniques and ideas to establish and maintain an effective organization*Examples of successful and failed companies *Identification of broad measures that provide insights into the direction of the economy*Practical ideas to improve forecasting*Framework and methods to uncover and manage risk |
| 8/27/2019 | 8 a.m. - 12 p.m. | Online | 4 CPE | Add |
| Surgent's Controllership Skills Update: Current Survival Skills (Webinar) (WSCON203)*Changing Role of Financial Professionals: Priorities, Change in mission Valued-added actions*Strategic Measurements: Common errors and guidelines for improvement, Balanced scorecard, Strategy development and implementation, Budgeting basics and next steps*Risk Management: Recent lessons, Defining Enterprise Risk Management (ERM), Implementation*Developing a Financial Leadership Pipeline: Changing employment environment, Retaining the right employees, Compensation, Hiring process*Capital Projects: Types of projects, Factors affecting capacity, Valuation techniques, Cash management*MandA Activity: Current environment, Controller's role, Strategic questions, Sample transactions, Due diligence, Implementation*Introducing Improvements/Innovation: Getting started, Establishing an environment, Potential first projects, Organizational structure |
| 9/20/2019 | 12 - 2 p.m. | Online | 2 CPE | Add |
| Surgent's Controllership Skills Update: Current Survival Skills (Webinar) (WSCON202)*Changing Role of Financial Professionals: Priorities, Change in mission Valued-added actions*Strategic Measurements: Common errors and guidelines for improvement, Balanced scorecard, Strategy development and implementation, Budgeting basics and next steps*Risk Management: Recent lessons, Defining Enterprise Risk Management (ERM), Implementation*Developing a Financial Leadership Pipeline: Changing employment environment, Retaining the right employees, Compensation, Hiring process*Capital Projects: Types of projects, Factors affecting capacity, Valuation techniques, Cash management*MandA Activity: Current environment, Controller's role, Strategic questions, Sample transactions, Due diligence, Implementation*Introducing Improvements/Innovation: Getting started, Establishing an environment, Potential first projects, Organizational structure |
| 7/19/2019 | 9 - 11 a.m. | Online | 2 CPE | Add |
| ACPEN Signature: 2019 Compilation and Review Update (Webinar) (WA209783)*Preparation Engagements*Compilation Engagements*Review Engagements |
| 10/16/2019 | 9 a.m. - 5 p.m. | Online | 8 CPE | Add |
| ACPEN Signature: 2019 Compilation and Review Update (Webinar) (WA209784)*Preparation Engagements*Compilation Engagements*Review Engagements |
| 10/16/2019 | 1 - 9 p.m. | Online | 8 CPE | Add |
| ACPEN Signature: 2019 Compilation and Review Update (Webinar) (WA209455)*Preparation Engagements*Compilation Engagements*Review Engagements |
| 8/21/2019 | 9 a.m. - 5 p.m. | Online | 8 CPE | Add |
| Cash and Credit Management (Webinar) (WCCASH01)* Credit analysis* Financial statement analysis* Cash management techniques* Collection techniques, including negotiation skills* Collection management: a human approach |
| 7/26/2019 | 10:30 a.m. - 6 p.m. | Online | 8 CPE | Add |
| The Flow Through Entities Deduction: Review and Update (Webinar) (WX13054)*A deep-dive look at the Section 199A flow-through entities deduction*Calculation of qualified business income*Application to rental real estate and other investments*How to calculate the tax savings*Differing impact on the sole proprietorship, partnerships and S Corporations*Availability of the deduction for trusts and other entities*Forms reporting |
| 10/23/2019 | 9 - 11 a.m. | Online | 2 CPE | Add |
| Nonprofit Taxation: Understanding the New Rules (Webinar) (WX13104)*Recent tax legislation and developments related to non-profit entities such as charities, hospitals, universities and other non-profits*A discussion of the basics of unrelated business income tax*Excise tax on salaries exceeding $1 million*Denial of fringe benefits and taxation of their value as UBIT*Separating businesses for purposes of UBIT*Excess parachute payments*Tax on endowment funds |
| 10/4/2019 | 11:30 a.m. - 1:30 p.m. | Online | 2 CPE | Add |
| Financial Accounting for Related Party Transactions (Webinar) (WX12967)*FASB codification provisions for transactions with related parties, including business owners and special purpose entities.*Compares and contrasts those rules with the AICPA financial reporting framework for small and medium-sized entities.*Reviews the tax accounting related taxpayers standards,*Several real-life situations illustrate the various authoritative standards and discuss the consequences of failing to comply with those standards. |
| 10/9/2019 | 10:30 a.m. - 12:30 p.m. | Online | 2 CPE | Add |
| Capitalization and Tax Depreciation: Review and Update (Webinar) (WX13016)*Recent tax legislation and TCJA developments related to capitalization and eligible property for Section 179 and Section 168(k)*Discussion of the Section 179 and Section 168(k) deductions and their use to depreciate real property*Disposition of segments of real property*Exchanges of tangible personal property after repeal of the like-kind exchange rules*Other related topics |
| 8/29/2019 | 12 - 2 p.m. | Online | 2 CPE | Add |
| Surgent's The Essential Course for Performing Single Audits Under the Uniform Guidance for Federal Awards (Webinar) (WSUGID03)*Core concepts involved in the single audit *The current requirements relating to the schedule of expenditures of federal awards (i.e., the SEFA) and how the auditor provides an in relation to opinion on the SEFA *An in-depth, commonsense look at the four-step major program determination process and common problems encountered in its application *Performing the compliance audit of federal awards (i.e., the auditor's responsibilities related to internal control and compliance for major programs and how the auditor utilizes the Compliance Supplement) *Auditee and auditor responsibilities related to the corrective action plan and the summary schedule of prior audit findings *The auditor's reporting responsibilities in a single audit including the critical requirements related to the schedule of findings and questioned costs *Other significant issues (e.g., key sampling considerations, pass-through entities, and program-specific audits) |
| 9/27/2019 | 8 a.m. - 4 p.m. | Online | 8 CPE | Add |
| Surgent's Auditing Not-for-Profit Entities: Superior Skills for an Effective and Efficient Audit (Webinar) (WSANFP02)*Refining key planning and general auditing considerations to the not-for-profit environment *Characteristics of not-for-profit financial statements that require special attention *The auditor's consideration of fraud in auditing a not-for-profit entity *Audit procedures to become comfortable with management's recording and reporting of contributions and promises to give *Auditing how a not-for-profit entity gets from natural expenses to functional expenses *Auditing considerations and techniques related to net assets, compliance with tax laws and regulations, collections and split-interest agreements *Considerations related to Yellow Book and single audits |
| 9/12/2019 | 8 a.m. - 4 p.m. | Online | 8 CPE | Add |
| Surgent's How to Do a GAAS Audit (Webinar) (WSGAAS02)*How today's GAAS is organized into seven facets of an audit (i.e., general principles and responsibilities; risk assessment and response to assessed risks; audit evidence; using the work of others; audit conclusions and reporting; special considerations; and special considerations in the United States) *Key terminology used in the audit process *Important considerations, determinations and requirements that pertain to each of the seven facets of an audit *How the theory in today's GAAS translates to the real world *Answers to frequent questions that arise in the application of GAAS |
| 9/23/2019 | 8 a.m. - 4 p.m. | Online | 8 CPE | Add |
| New K2's Microsoft Power BI: Power Reporting for Free (Webinar) (WC2OUT02)* Power BI* Excel data into Power BI* Power BI to search for data* Build financial and operational dashboards |
| 7/30/2019 | 11 a.m. - 12:40 p.m. | Online | 2 CPE | Add |
| New QuickBooks for Accountants (Webinar) (WC2QBP03)* QuickBooks user issues, such as closing accounting periods, eliminating payables and receivables from cash-basis financial statements, purging old transactions from QuickBooks, voiding checks in prior periods, viewing underlying debit and credit entries, and recommended end-of-period procedures* Client data files in QuickBooks including converting data from other accounting applications, creating data files, using templates, entering beginning balances, establishing user access and security rights and privileges, and establishing preferences* QuickBooks Lists, including entering and editing list data, techniques for managing lists, and importing and exporting list data* Exporting reports to Excel* QuickBooks tools to enhance management control, including budgeting and forecasting, depreciating fixed assets, and tracking loans and notes payable |
| 8/29/2019 | 7 a.m. - 2:30 p.m. | Online | 8 CPE | Add |
| New QuickBooks for Accountants (Webinar) (WC2QBP05)* QuickBooks user issues, such as closing accounting periods, eliminating payables and receivables from cash-basis financial statements, purging old transactions from QuickBooks, voiding checks in prior periods, viewing underlying debit and credit entries, and recommended end-of-period procedures* Client data files in QuickBooks including converting data from other accounting applications, creating data files, using templates, entering beginning balances, establishing user access and security rights and privileges, and establishing preferences* QuickBooks Lists, including entering and editing list data, techniques for managing lists, and importing and exporting list data* Exporting reports to Excel* QuickBooks tools to enhance management control, including budgeting and forecasting, depreciating fixed assets, and tracking loans and notes payable |
| 10/17/2019 | 7 a.m. - 2:30 p.m. | Online | 8 CPE | Add |
| K2's Business Continuity: Best Practices for Managing the Risks (Webinar) (WC2BCO04)* Business Continuity Plan (BCP)* Disaster recovery plans* Data backups |
| 8/15/2019 | 8 a.m. - 3:30 p.m. | Online | 8 CPE | Add |
| Applying Professional Skepticism in an Audit (Webinar) (WI927446)*Professional skepticism *Professional judgment *Judgement framework * Fraud triangle |
| 10/11/2019 | 8 a.m. - 12 p.m. | Online | 4 CPE | Add |
| Construction Contractors: Accounting, Auditing, and Tax (Webinar) (WI932095)*Contract accounting *Contractor financial statements *Working with a surety * Audit planning and procedures *Long-term contracts * Tax accounting for construction contractors *Taxation for small to large contractors |
| 8/9/2019 | 8 a.m. - 4 p.m. | Online | 8 CPE | Add |
| Applying Professional Skepticism in an Audit (Webinar) (WI926999)*Professional skepticism *Professional judgment *Judgement framework * Fraud triangle |
| 8/9/2019 | 12 - 4 p.m. | Online | 4 CPE | Add |
| Audit Workpapers: Documenting Field Work (Webinar) (WI934781)*Essential components of a working paper *Preparing and maintaining working papers *Different types of working papers *Documenting audit tests *Working paper critique *Improving working paper technique |
| 10/7/2019 | 9:30 a.m. - 1:30 p.m. | Online | 4 CPE | Add |
| Making Predictions: Plan for the Future (Webinar) (WA860518)*Why great predictions are not intuitive but the result of critical thinking, gathering information and updating predictions when needed
*How to separate correlation from causation
*How to recognize and overcome bias
*Who is Thomas Bayes and why he matters |
| 8/22/2019 | 7 - 9 a.m. | Online | 2 CPE | Add |
| Becoming a Great Predictor: Create Better Forecasts (Webinar) (WA861974)*Why an open mind and the ability to doubt helps make great predictions
*Why it is better to be a fox than a hedgehog
*How non-conformists change the world
*How to focus on what matters
*How to learn from the past without hindsight bias |
| 7/26/2019 | 3 - 5 p.m. | Online | 2 CPE | Add |
| Communications Success: Make Your Message Stick
(Webinar) (WA863482)*Identify the six steps to make your ideas matter
*What Nordstrom and Southwest can teach us about selling ideas
*Why you first must believe before others can
*Why stories sell ideas. |
| 8/7/2019 | 10 - 11:50 a.m. | Online | 2 CPE | Add |
| Business Ethics Don't Exist: The Only Ethics Rule You Need to Know
(Webinar) (WA866601)*Ethics defined
*Are there business ethics?
*How to identify ethical issues
*Deciphering your ethical code
*Why ethical behavior is good for your business
*How to make ethical decisions |
| 10/1/2019 | 9 - 11 a.m. | Online | 2 CPE / 2 Ethics | Add |
| Power BI: Advanced Data Analytics with Power Pivot (Webinar) (WX12437)The major topics that will be covered in this class include:*Introduction to Excel Power BI Tools*Loading data into Power Pivot using data modeling*Creating "measures" using DAX functions and formulas*Using a date table to create time-intelligent measures*The DAX calculation process |
| 9/6/2019 | 8 a.m. - 4 p.m. | Online | 8 CPE | Add |
| Word: Learn the Fundamentals (Webinar) (WX12507)This course will include the following topics:*Editing and formatting text*Paragraph formatting*Bulleted and numbered lists*Proofing documents*Working with tables*Illustrations in your document*Headers and footers*Templates*Printing documents |
| 7/25/2019 | 2 - 4 p.m. | Online | 2 CPE | Add |
| Word: Learn the Fundamentals (Webinar) (WX12509)This course will include the following topics:*Editing and formatting text*Paragraph formatting*Bulleted and numbered lists*Proofing documents*Working with tables*Illustrations in your document*Headers and footers*Templates*Printing documents |
| 10/18/2019 | 12 - 2 p.m. | Online | 2 CPE | Add |
| Excel: Advanced Financial and Statistical Calculations (Webinar) (WX12592)The major topics that will be covered in this class include:*Financial functions best practices for creating amortization schedules and calculating annual interest payments*Calculating & summarizing data with SUMIF and SUBTOTAL functions *Statistical functions used to analyze data |
| 8/16/2019 | 2 - 4 p.m. | Online | 2 CPE | Add |
| Surgent's Audits of 401(k) Plans: New Developments and Critical Issues (Webinar) (WSAFPL09)*Learn how to properly plan your benefit plan audit engagement and develop an audit strategy while improving overall efficiency *Find out how to avoid common pitfalls in planning and detailed audit procedures *Annual update of the changes affecting 401(k) plans *Description of common mistakes as noted in peer reviews and DOL inspections |
| 8/15/2019 | 8 a.m. - 4 p.m. | Online | 8 CPE | Add |
| Surgent's Audits of 401(k) Plans: New Developments and Critical Issues (Webinar) (WSAFPL11)*Learn how to properly plan your benefit plan audit engagement and develop an audit strategy while improving overall efficiency *Find out how to avoid common pitfalls in planning and detailed audit procedures *Annual update of the changes affecting 401(k) plans *Description of common mistakes as noted in peer reviews and DOL inspections |
| 9/26/2019 | 8 a.m. - 4 p.m. | Online | 8 CPE | Add |
| Surgent's Audits of 401(k) Plans: New Developments and Critical Issues (Webinar) (WSAFPL12)*Learn how to properly plan your benefit plan audit engagement and develop an audit strategy while improving overall efficiency *Find out how to avoid common pitfalls in planning and detailed audit procedures *Annual update of the changes affecting 401(k) plans *Description of common mistakes as noted in peer reviews and DOL inspections |
| 10/10/2019 | 8 a.m. - 4 p.m. | Online | 8 CPE | Add |
| (CPE Savers) The Most Common Financial Statement and Asset Fraud Schemes: How to Detect and Prevent Them (CS-TTFS4)*Financial statement frauds and their red flags -- sales and other types of revenue, estimates, journal entries and other accounts
*Misappropriation of asset frauds and their red flags -- skimming and larceny schemes involving inventory, payables and other accounts
*Lessons learned from landmark fraud cases -- WorldCom, Phar-Mor, McKesson and Robbins, Waste Management, MiniScribe, Stew Leonard and others
*Analytical procedures to detect various types of fraud |
| 7/29/2019 | 8:30 a.m. - 12 p.m. | Bloomington, MN | 4 CPE | Add |
| Hottest Tax Topics for 2018 (Self-Study) (JIHOT)*2018 Tax Trends
*Key Tax Cuts and Jobs Act affects on Individuals Items of Income, Loss, Deductions, and Credits
*Key Tax Cuts and Jobs Act affects on Businesses
*Section 199A Qualified Business Income Deduction
*Qualified Research Expense credit
*Cancellation of Debt
*Tax Benefits for Education
*Accounting Methods
*Section 179 and Bonus Depreciation
*Meals, Entertainment, and Fringe Benefits
*Tax Advantaged Savings Accounts
*Retirement Plans
*Estates and Trusts
*Tax Preparer Penalties |
| Self-Study | | Format: On-Demand | 8 CPE | Add |
| Revenue Recognition: Mastering the New FASB Requirements (Self-Study) (JIINRR)*Background, purpose, and main provisions of the new standard
*Transition guidance
*5-step process for recognizing revenue
*Disclosure requirements
*Implementation guidance -- contracts, tax matters, internal controls, IT |
| Self-Study | | Format: On-Demand | 6 CPE | Add |
| Applying the Uniform Guidance for Federal Awards in Your Single Audit (Self-Study) (JIINUG)*Fundamentals of a single audit
*Identifying federal assistance and determining major programs
*Understanding, assessing and testing internal controls
*Testing compliance with laws and regulations and applicable compliance requirements
*Auditor's reports
*Program-specific audits
*Audit tools and guidance |
| Self-Study | | Format: On-Demand | 11 CPE | Add |
| Surgent's Implementing Topic 606: Tackling the Tough Issues in Adopting the New Revenue Recognition Standard (Self-Study) (JSDLNRRS)*ASC Topic 606, Revenue from Contracts with Customers*The FASB's new five-step revenue recognition model, including hands-on examples and illustrations of the new guidance*Presentation and disclosure requirements*Recent ASUs that provide implementation guidance for the standard*Industry specific implementation issues and guidance*Identifying performance obligations*Accounting for licenses*Identifying a "material right" in an option*Other operational issues related to implementation*Feedback from public entity implementation of Topic 606 |
| Self-Study | | Format: Downloadable PDF | 8 CPE | Add |
| New Advanced Cash Flow Analysis (Webinar) (WCACFA03)*Business (EBITDA) & Personal Cash Flow Analyses
*Global Cash Flow: Combining the Business and Personal Cash Flows
*Statement of Cash Flows (and the related UCA Cash Flow), Cash Basis Cash Flow, Fixed-Charge Coverage, and Free Cash Flow
*Cash Flow Projections and Sensitivity Analysis
*CRE Cash Flow Analysis including Investment Models |
| 10/28/2019 | 10:30 a.m. - 6 p.m. | Online | 8 CPE | Add |
| Negotiation Skill Building (Webinar) (WCNSKB01)* Becoming a stronger negotiator.* Negotiation skill building, effective communications, telephone techniques and the negotiation process.* The role of empathy, ego and needs in negotiations. |
| 10/7/2019 | 10 a.m. - 12 p.m. | Online | 2 CPE | Add |
| Multi-Task Role of the CFO/Controller (Webinar) (WCMTCF01)*Management skills and techniques; banking and finance; business law; risk management; and human resource issues.
*Role of the internal team trainer.
*Time management, negotiation skills and personal planning. |
| 7/22/2019 | 8:30 a.m. - 4 p.m. | Online | 8 CPE | Add |
| New Advanced Cash Flow Analysis (Webinar) (WCACFA02)*Business (EBITDA) & Personal Cash Flow Analyses
*Global Cash Flow: Combining the Business and Personal Cash Flows
*Statement of Cash Flows (and the related UCA Cash Flow), Cash Basis Cash Flow, Fixed-Charge Coverage, and Free Cash Flow
*Cash Flow Projections and Sensitivity Analysis
*CRE Cash Flow Analysis including Investment Models |
| 10/28/2019 | 8:30 a.m. - 4 p.m. | Online | 8 CPE | Add |
| Surgent's Restrictions on Non-Corporate Business Losses After Tax Reform (Webinar) (WSNCBL02)*What is an excess business loss *The $250,000/$500,000 annual loss limitation *Treatment of excess business loss carryovers *New net operating loss limitation provisions and their relationship to excess business losses |
| 8/30/2019 | 12 - 2 p.m. | Online | 2 CPE | Add |
| Surgent's Choosing the Right Business Entity Post-Tax Reform (Webinar) (WSCETA08)*Businesses operating as a C Corporation *Businesses operating as a pass-through entity *Converting to a C Corporation in 2018 *Adopting S Corporation status *The impact of the 20% deduction on pass-through entities *Loss limitation provisions under the new tax legislation |
| 10/17/2019 | 12 - 2 p.m. | Online | 2 CPE | Add |
| Surgent's Ethics for Tax Professionals (Webinar) (WSEFTP08)*What does practicing before the IRS mean? *Who may practice before the IRS? *What should a tax preparer do if he or she has knowledge of a client's omission of income from a tax return? *May a tax preparer rely on the work of other tax return preparers? *May a tax preparer rely on and use client provided information? *Standards associated with giving advice to clients *Abolishment of the disclaimer requirement |
| 9/9/2019 | 12 - 2 p.m. | Online | 2 CPE / 2 Ethics | Add |
| Surgent's Understanding the Foreign Account Tax Compliance Act (Webinar) (WSFOR103)*Taxpayers required to file Form 8938 *Specified foreign financial assets reportable on Form 8938 *FATCA reporting thresholds for those individuals living in the United States and those living abroad *FATCA treatment of jointly owned reportable assets *Meaning of a reportable "interest" in a specified foreign financial interest *Valuing specified foreign financial assets *Notable exceptions from the requirement to file Form 8938 *Mechanics of filing Form 8938 *Penalties for failure to file *Form 8938 and the FBAR *Foreign Institutional reporting under FATCA |
| 8/15/2019 | 9 - 11 a.m. | Online | 2 CPE | Add |
| New K2's Business Intelligence: Featuring Microsoft's Power BI Tools (Webinar) (WC2BIF05)*Excel-based BI dashboards
*BI solutions based wholly on Excel
*Excel add-ins that might useful in BI applications
*Dashboards using Power BI |
| 10/4/2019 | 7 a.m. - 2:30 p.m. | Online | 8 CPE | Add |
| New Excel Financial Reporting and Analysis (Webinar) (WC2EFR03)*Custom Formats, Conditional Formatting, and the Accounting Format for formatting financial statements and other Excel-based reports
*Report assembly and printing with tools such as Camera, Custom Views, linked and embedded objects and working with Excel-based reports saved as PDF documents
*Excel's default templates and templates for financial reporting and analysis
*Excel features, such as Sorting, Data Tables, Subtotal, Filters and PivotTables
*Consolidating data in Excel |
| 8/22/2019 | 7 a.m. - 2:30 p.m. | Online | 8 CPE | Add |
| New K2's Everything Google: How to Utilize Tools, Services and More (Webinar) (WC2EGO03)* Google Functionality* Google Search Operators* Google Mobile Apps |
| 9/20/2019 | 11 a.m. - 12:40 p.m. | Online | 2 CPE | Add |
| New Securing Your Data (Webinar) (WC2SEC06)* Security risks in your organization* Protect sensitive data* PC security* Security procedures |
| 9/27/2019 | 11 a.m. - 2:30 p.m. | Online | 4 CPE | Add |
| Surgent's Controllership Skills Update: M&A and Alliances (Webinar) (WSCON402)*Recent Trends: MandA activity, Contributing factors/reasons for record levels, Examples of recent transactions, Inversions, Strategic spin-offs/splits*Expanded Role of Financial Professionals: Establishing strategy, Valuation techniques, Execution plan, Due diligence, Sources of industry information Post-completion evaluations*Negotiations: Improving your communication skills, Establishing an environment for success, *List of Do's and Don'ts*Alliances and Outsourcing: ,teps to forming an alliance, Examples of recent alliances, Determining if outsourcing is correct for your organization, Steps to improve results |
| 10/25/2019 | 12 - 2 p.m. | Online | 2 CPE | Add |
| New Surgent's The Next Decade for Business Following Tax Reform (Webinar) (WSNDBF05)*The Difficulty of Forecasting: The role economic forecasts play in tax policy and recent well-known forecasts that were wrong and why *Taxes and Economic Policies: Composition of U.S. economy; fiscal and monetary policy; brief history of economic and tax policies; the U.S. economy in 2017 *Provisions of the TCJA: Major changes for businesses; selected changes for individuals; stated goals of TCJA; impact of the changes by industry *Early Results: Factors affecting capital spending and recent uses of tax savings by corporations *CEOs' and CFOs' Concerns: Summary of surveys focused on near and mid-term concerns; specific trends and business topics; suggestions to improve future corporate performance *Long-Term Trends: Trends/events that may shape the business environment and what they can mean to your organization |
| 10/8/2019 | 12 - 2 p.m. | Online | 2 CPE | Add |
| Analyzing a Company's Financial Statement (Webinar) (WI885254)*Valuation techniques *Effect ratios *DuPont system for analyzing profitability *Causal analysis *How to conduct a financial statement analysis |
| 9/3/2019 | 12 - 4 p.m. | Online | 4 CPE | Add |
| Surgent's Controllership Skills Update: M&A and Alliances (Webinar) (WSCON401)*Recent Trends: MandA activity, Contributing factors/reasons for record levels, Examples of recent transactions, Inversions, Strategic spin-offs/splits*Expanded Role of Financial Professionals: Establishing strategy, Valuation techniques, Execution plan, Due diligence, Sources of industry information Post-completion evaluations*Negotiations: Improving your communication skills, Establishing an environment for success, *List of Do's and Don'ts*Alliances and Outsourcing: ,teps to forming an alliance, Examples of recent alliances, Determining if outsourcing is correct for your organization, Steps to improve results |
| 8/26/2019 | 9 - 11 a.m. | Online | 2 CPE | Add |
| Audit Workpapers: Documenting Field Work (Webinar) (WI934631)*Essential components of a working paper *Preparing and maintaining working papers *Different types of working papers *Documenting audit tests *Working paper critique *Improving working paper technique |
| 8/9/2019 | 8 a.m. - 12 p.m. | Online | 4 CPE | Add |
| Tax Research II (Webinar) (WI891666)*The elusive nature of tax questions*Assessing and applying authority*External communications*Research methodology for tax planning comprehensive examples |
| 8/14/2019 | 8 a.m. - 12 p.m. | Online | 4 CPE | Add |
| Effective Business Communications (Webinar) (WI892173)*The power of professional language in business writing*Communication and work teams*Communication for leaders*Difficult communication |
| 8/1/2019 | 12 - 4 p.m. | Online | 4 CPE | Add |
| Effective Business Communications (Webinar) (WI892183)*The power of professional language in business writing*Communication and work teams*Communication for leaders*Difficult communication |
| 11/5/2019 | 8 a.m. - 12 p.m. | Online | 4 CPE | Add |
| Business Ethics Don't Exist: The Only Ethics Rule You Need to Know
(Webinar) (WA866393)*Ethics defined
*Are there business ethics?
*How to identify ethical issues
*Deciphering your ethical code
*Why ethical behavior is good for your business
*How to make ethical decisions |
| 8/28/2019 | 8 - 10 a.m. | Online | 2 CPE / 2 Ethics | Add |
| Making Predictions: Plan for the Future (Webinar) (WA860466)*Why great predictions are not intuitive but the result of critical thinking, gathering information and updating predictions when needed
*How to separate correlation from causation
*How to recognize and overcome bias
*Who is Thomas Bayes and why he matters |
| 8/6/2019 | 8 - 10 a.m. | Online | 2 CPE | Add |
| Accounting Re-imagined: The Future of Our Profession
(Webinar) (WA864729)*Identify simple ways you can make your department more innovative
*Recognize the ways business information is changing and how it affects your company and your department
*Recognize the impact "big data" is having on your department and the accounting profession
*Learn how lessons from great innovation success stories can benefit you, your department and your company |
| 8/9/2019 | 10 a.m. - 12 p.m. | Online | 2 CPE | Add |
| Accounting Re-imagined: The Future of Our Profession
(Webinar) (WA864833)*Identify simple ways you can make your department more innovative
*Recognize the ways business information is changing and how it affects your company and your department
*Recognize the impact "big data" is having on your department and the accounting profession
*Learn how lessons from great innovation success stories can benefit you, your department and your company |
| 9/11/2019 | 9 - 11 a.m. | Online | 2 CPE | Add |
| Surgent's Preparing Not-for-Profit Financial Statements Under ASU No. 2016-14 (Webinar) (WSENFP06)*Changes in the reporting of net assets and how they play out in the statement of financial position and the statement of activities *How the reporting of functional and natural expense information has changed *The new requirements related to providing liquidity and availability of financial assets information *Changes to the statement of cash flows *Core not-for-profit accounting requirements related to contributions, promises to give, contributed services, net assets, special events, the classification of expenses, and more *How the new contribution and revenue recognition requirements affect not-for-profits (e.g., the accounting for grants and contracts) *How the new lease requirements will affect not-for-profits |
| 9/18/2019 | 8 a.m. - 4 p.m. | Online | 8 CPE | Add |
| New Surgent's The Most Dangerous Elements of a GAAS Audit (Webinar) (WSGAA402)*The documentation standard to which auditors are held (AU-C section 230) *The auditor's responsibility related to fraud (AU-C section 240) *Properly applying the core risk assessment standards (AU-C sections 315 and 330) *Assessing and effectively communicating internal control deficiencies (AU-C section 265) *Audit conclusions and reporting (several AU-C sections in the 700s) |
| 10/23/2019 | 12:30 - 4 p.m. | Online | 4 CPE | Add |
| Surgent's How to Do a GAAS Audit (Webinar) (WSGAAS03)*How today's GAAS is organized into seven facets of an audit (i.e., general principles and responsibilities; risk assessment and response to assessed risks; audit evidence; using the work of others; audit conclusions and reporting; special considerations; and special considerations in the United States) *Key terminology used in the audit process *Important considerations, determinations and requirements that pertain to each of the seven facets of an audit *How the theory in today's GAAS translates to the real world *Answers to frequent questions that arise in the application of GAAS |
| 10/30/2019 | 8 a.m. - 4 p.m. | Online | 8 CPE | Add |
| Ethics in Action: Protect and Defend (Webinar) (WA857235)*A history of corporate misdeeds: 1. The problem of "short-termism" and the need for "patient capital"; 2. The problem of over-reliance on government solutions; 3. How we can restore trust in business and protect the integrity of our profession
*Three lines of defense: 1. Financial Managers; 2. Internal Auditors; 3. External Auditors
*Stewardship's attributes and what accounting professionals can do to create corporations that are more responsible to ALL their stakeholders |
| 9/4/2019 | 1 - 5 p.m. | Online | 4 CPE / 4 Ethics | Add |
| Self-Rental Real Estate: Passive Activity and Section 199A (Webinar) (WX13148)*Definition of self-rental property*Self-rental income from directly owned properties and reporting on Form 1040, Schedule E, page 1*Self-rental income from indirectly owned (partnerships, S Corporations) and reporting on Form 1040, Schedule E, page 2*Self-rental property and the Form 8582 (passive activity)*Self-rental property and the flow-through entity grouping election*Several real-life situations illustrate the various possibilities and discuss the consequences of failing to comply with the reporting standards*Self-rental property and "former passive activities" rules |
| 10/8/2019 | 11 a.m. - 1 p.m. | Online | 2 CPE | Add |
| Financial and Tax Accounting for Partnerships and LLCs (Webinar) (WX14113)*Review of the Accounting Standards Codification and its application to partnerships and LLCs.*Review of OCBOA and its application to partnerships and LLCs.*Review of the new AICPA financial reporting framework for small and medium-sized entities.*Integration of these financial reporting approaches with accounting for issues in the formation of partnerships and LLCs.*Financial accounting issues arising from changes in ownership of partnership and LLCs.*Financial vs. tax accounting for partnership/LLC capital accounts.*Review of Section 704(b) substantial economic effect rules and their relation to financial accounting.*The integration of financial accounting for partnerships/LLCs with the Form 1065.*Financial accounting basis for ownership interests vs. tax accounting basis for ownership interests.*Deferred tax accounting for partnerships/LLCs.*Completion of the Form 1065 Schedule M-1.*Financial accounting for the operations of a partnership/LLC.*Partnerships/LLCs as part of other entities. |
| 10/22/2019 | 12 - 4 p.m. | Online | 4 CPE | Add |
| Real Estate Professionals, Passive Activity and Section 199A (Webinar) (WX13118)*Definition of a real estate professional*Pros and cons of being a real estate professional*Integration of the real estate professional rules with reporting on Form 1040, Schedule E*Real estate professionals and indirectly owned (partnerships, S Corporations) reporting on Form 1040*How "real estate business" is interpreted under the Section 199A rules and how it integrates with the passive activity rules*Real estate professionals and the Form 8582 (Passive Activities)*How to make the "grouping" election for passive activities and the flow-through deduction*Several real-life situations illustrating the various possibilities and the consequences of failing to comply with the real estate professional standards*Real estate professionals and the "former passive activities" rules |
| 9/30/2019 | 1 - 3 p.m. | Online | 2 CPE | Add |
| S Corporations: How to Calculate the Shareholder's Basis (Webinar) (WX13131)*Discusses the calculation of basis when the entity is formed including the impact of contributed property.*Explains the importance of shareholder loans to the entity.*Uses a comprehensive example to illustrate the mechanics of the basis determination process.*Discusses how basis is impacted by distributions of corporation property.*Explains how basis is impacted by sale/or liquidation of the S Corporation interest.*Shows how to get from the Schedule K-1 information to the basis calculations. |
| 8/6/2019 | 8 - 10 a.m. | Online | 2 CPE | Add |
| Communications Skills Training for the CPA (Webinar) (WCCSTR01)* Becoming a stronger communicator* The communication process* Improving oral and written communications* Empathy, ego and needs, personality types and their influence on communications* Case studies to summarize the webinar concepts |
| 10/14/2019 | 10 a.m. - 12 p.m. | Online | 2 CPE | Add |
| Time Management for CPAs (Webinar) (WCTMCP01)*Building an effective time management framework
*Three time factors-time wasters, time savers and time management techniques
*Managing oneself to improve the management of time |
| 10/21/2019 | 10 a.m. - 12 p.m. | Online | 2 CPE | Add |
| Multi-Task Role of the CFO/Controller (Webinar) (WCMTCF02)*Management skills and techniques; banking and finance; business law; risk management; and human resource issues.
*Role of the internal team trainer.
*Time management, negotiation skills and personal planning. |
| 7/22/2019 | 10:30 a.m. - 6 p.m. | Online | 8 CPE | Add |
| New Defined Benefit Plans: Tax Saving Opportunities (Webinar) (WCDEFB02)* Types of defined benefit pension plans* Defined benefit plan selection and design* Contribution and deduction limits and timing* Using combination plan designs to optimize benefits |
| 10/24/2019 | 1 - 3 p.m. | Online | 2 CPE | Add |
| Surgent's Preparing Individual Tax Returns for New Staff and Paraprofessionals (Self-Study) (JSDLPITR)*Preparation of various Form 1040 individual tax returns and schedules; provided answers include "filled-in" forms*Taking initiative in difficult assignments; can you deliver the QBI message? Full coverage of Section 199A qualified business income, its calculation, limitations, and examples*Malodorous Form 8867 -- Changes again this year!*Dividends and interest -- Ordinary, return of capital, and capital gain distribution dividends; tax-exempt interest, original issue discount, etc.*Security transactions -- From Form 1099-B to Form 8949 to Schedule D, plus mutual fund sales and related basis issues*Self-employed person issues*Schedule C deductions including depreciation*Sale and exchange of property -- Understanding Form 4797 and depreciation recapture; capital gains*A working understanding of passive losses -- How to handle rental property and how the passive loss rules flow to the tax forms*Itemized deductions -- A thorough understanding of what's deductible and what's not*Interest deductions -- Limitations and timing problems*Retirement contributions and education credits and deductions*Tax computations -- The Kiddie Tax, AMT, regular tax, tax credits*Individual problems illustrated by form preparation for various items, with numerous "practice tips"*Impact of recent legislation and forms changes on the 1040 |
| Self-Study | | Format: Downloadable PDF | 8 CPE | Add |
| Surgent's Internal Control Fundamentals (Audit Skills Training: Level 1) (Self-Study) (JSODA1M7)*Gaining an understanding of the entity and its environment*The inter-relationship of the five foundational components of the COSO Internal Control -- Integrated Framework*Various methods for documenting and evaluating the design and implementation of internal control over financial reporting*Critical elements of entity-level and transactional-level controls*Case studies related to identifying deficiencies in internal control documentation |
| Self-Study | | Format: On-Demand | 3 CPE | Add |
| Surgent's Auditing Basic Inventory: Performing Observations (Audit Skills Training - Level 2) (Self-Study) (JSODA2M4)*Typical inventory observation procedures and special considerations*Handling various inventory observation real-life scenarios*Valuation and pricing methods*Key controls related to inventory |
| Self-Study | | Format: On-Demand | 3 CPE | Add |
| Surgent's Handbook for Mastering Basis, Distributions and Loss Limitation Issues for S Corporations, LLCs and Partnerships (Self-Study) (JSODHMBI)*Applicable coverage of any basis considerations within the Tax Cuts and Jobs Act, or other recent tax legislation enacted before the presentation*Discuss a proposal for a yet to be developed new tax form, which calculates basis, designed to be attached to individual returns*Executor's new IRS form for disclosing basis in certain distributed property; what about the basis of a property distribution from a trust?*How Section 179 limitations affect basis and how tax-benefit rule is applied *Basis implications of personal assets converted to business use*How to calculate basis of inherited qualified and joint tenancy property*New rules for NOLs*S Corporations: Beware of final IRS regulations regarding "open debt"; determine how to calculate basis; worksheets are included; understand the effect of stock basis and debt basis and IRS's recent focus on "at-risk basis" for shareholders; recognize how AAA applies or doesn't apply to S Corporations; learn to apply the complex basis ordering rules and special elections that can have a big tax result; discuss loss limitation rules in depth; when you can have a taxable dividend in an S Corporation; understand distributions of cash and property; understand the post-termination transition rules, and temporary new TCJA post-termination rules for eligible corporations, which will be important for S Corps returning to C Corps*LLCs and partnerships: Learn the detailed rules of Section 704 for preventing the shifting of tax consequences among partners or members; learn to calculate basis under Section 704 & for "at-risk" under Section 465; recognize how recourse, nonrecourse, and qualified nonrecourse debt can create significantly different tax results; learn the difference between basis and "at-risk basis"; review Section 754 step-up in basis rules; the economic effect equivalence test or "dumb-but-lucky" rule; learn to apply the complex rules of distribution of cash vs. property, TCJA cleans up the basis treatment of charitable contributions and foreign taxes paid |
| Self-Study | | Format: On-Demand | 8 CPE | Add |
| Excel: Auditing Your Spreadsheets for Maximum Accuracy (Webinar) (WX12621)The major topics that will be covered in this class include:*Proofing techniques*Excel Auditing Tools*Using the Data Validation feature*Techniques to cross-foot and validate your spreadsheets |
| 10/24/2019 | 2 - 4 p.m. | Online | 2 CPE | Add |
| Excel: Functions and Formula Shootout (Webinar) (WX12671)The major topics that will be covered in this class include:*Review of formula creation best practices*Demonstration of various Excel functions to enhance calculations*Using Excel functions to perform advanced calculations |
| 10/10/2019 | 8:30 - 10:30 a.m. | Online | 2 CPE | Add |
| Power BI: Introduction to MS Power BI Tools (Webinar) (WX12310)The major topics that will be covered in this class include:*The challenge of using Excel for Data Analysis*An overview of the various Power BI Tools*An overview of when and why to use each Power BI Tool*A tour of each tools interface |
| 9/5/2019 | 8 - 10 a.m. | Online | 2 CPE | Add |
| Power BI: Create Excel Dashboards for Maximum Impact (Webinar) (WX12343)The major topics that will be covered in this class include:*Dashboard design guidelines*Using Excel features to create visuals*Using visuals to create dashboards*Introduce new Power BI tools that enhance visual and dashboard creationThis course is #4 in the Microsoft Power BI series of webinars. Click button below to see suggested viewing order. |
| 8/7/2019 | 9 - 11 a.m. | Online | 2 CPE | Add |
| New K2's Testing and Auditing Excel Workbooks (Webinar) (WC2TAW03)*Testing and auditing Excel workbooks
*Common spreadsheet errors
*Excel Add-ins to identify spreadsheet errors |
| 8/23/2019 | 8 - 11:30 a.m. | Online | 4 CPE | Add |
| New K2's Mastering The Excel Data Model (Webinar) (WC2TDM02)* Excel Data Model* Data Model as a PivotTable data source* PivotTables from data stored in multiple related Tables* Relating Tables in Excel 2013 and 2016* External data sources |
| 8/26/2019 | 1 - 2:40 p.m. | Online | 2 CPE | Add |
| New K2's Top PDF Features You Should Know (Webinar) (WC2TPF06)* PDF documents-including applying bookmarks-to meet specific needs* PDF forms and automate the process of collecting and summarizing form response data* Secure PDF documents and facilitate electronic approvals and signatures* PDF documents to Word and Excel files |
| 10/11/2019 | 11 a.m. - 2:30 p.m. | Online | 4 CPE | Add |
| New K2's Microsoft Word Tips & Tricks (Webinar) (WC2EPQ03)* Key features for entering, editing, and formatting data, including Styles* Create and format Tables* Navigate or rearrange a document quickly and easily* Quick Parts and Building Blocks and how to use them effectively* Charts, SmartArt, and screen shots |
| 9/17/2019 | 11 a.m. - 12:40 p.m. | Online | 2 CPE | Add |
| Aligning Budgets to Strategy: The Key to Long Term Profitability (Webinar) (WA925741)*Introduce a twelve step Practical Planning Process (PPP) linking strategic plans to your operating budget
*Examine how to engage operations, administrative, and executive teams in the twelve steps and a rolling forecast methodology
*Drive a living planning process that permeates throughout the entire organization
*Provide a real life example of a successful twelve step process implementation
*Examine the pitfalls of poorly supported or designed planning process implementations |
| 8/22/2019 | 10 a.m. - 12 p.m. | Online | 2 CPE | Add |
| Improve Your Profit: Identify Cost Cutting Opportunities (Webinar) (WA927301)*Find inefficiencies in your business processes
*Learn to analyze workflows to find cost reduction opportunities
*Introduce better practices and benchmarking to assist in process changes
*Streamline your finance department and then your organization
*Productively involve yourself in operational improvements |
| 8/13/2019 | 8 - 10 a.m. | Online | 2 CPE | Add |
| Develop Your Company's Scorecard: Keep Success on Track (Webinar) (WA928705)*Basic concepts of the balanced scorecard and how it can be used to improve organization performance
*How leading companies build and implement a balanced scorecard
*How to develop meaningful performance measures and targets
*How your scorecard can drive a performance-informed budget and accountability |
| 8/9/2019 | 8 - 10 a.m. | Online | 2 CPE | Add |
| Aligning Budgets to Strategy: The Key to Long Term Profitability (Webinar) (WA925689)*Introduce a twelve step Practical Planning Process (PPP) linking strategic plans to your operating budget
*Examine how to engage operations, administrative, and executive teams in the twelve steps and a rolling forecast methodology
*Drive a living planning process that permeates throughout the entire organization
*Provide a real life example of a successful twelve step process implementation
*Examine the pitfalls of poorly supported or designed planning process implementations |
| 8/7/2019 | 8 - 10 a.m. | Online | 2 CPE | Add |
| Annual Tax Update: Individuals and Sole Proprietors (Webinar) (WI933899)*Latest tax legislation, court rulings, and IRS pronouncements related to individuals and sole proprietors * Practical return preparation tips *Latest developments for pass-through entities that affect Schedule C and Schedule E *Tax-saving ideas * Unique Insights into new planning strategies * Latest IRS rulings impacting individuals *Latest developments on estates, gifts, and trusts *Depreciation and amortization |
| 10/25/2019 | 8 a.m. - 4 p.m. | Online | 8 CPE | Add |
| Tax Research I (Webinar) (WI890741)*Online tax research methodology *Authoritative tax hierarchy *The power of professional language in business writing *Book/tax adjustment documentation *Tax return support documentation |
| 8/13/2019 | 12 - 4 p.m. | Online | 4 CPE | Add |
| Basis/Distributions for Pass-Through Entities: Simplifying the Complexities (Webinar) (WI928117)*Structuring cash and property distributions to avoid unexpected tax consequences *Adjusting basis in partnership assets to save future taxes *Measuring the gain or loss on the sale of an interest in a partnership or S Corporation *Minimizing recognition of ordinary income on sale of an interest *Maximizing the amount of the pass-through losses deductible by the partner/shareholder |
| 8/8/2019 | 8 a.m. - 4 p.m. | Online | 8 CPE | Add |
| Tax Advisers Update (PTU3)*Final Tax Cuts and Jobs Act (TCJA) Section 199A regulations and other guidance for the qualified business income (QBI) deduction
*How the suspended excess business losses affect the carryover year
*How to apply the suspended business interest expense and compute excess taxable income in the carryover year
*How to identify specified service trade or business (SSTB) activities vs. non-SSTB activities, and the resulting impact on QBI
*Other important updates, planning strategies and uncertainties related to tax reform
*Key federal tax developments, IRS pronouncements, treasury regulations and court cases of the past year
*Practical planning tips and illustrations from a practitioner's viewpoint
*New IRS campaigns for identifying examination issues
*Important estate and gift, tax exempt, payroll tax and other federal developments |
| 1/10/2020 | 8:30 a.m. - 4:30 p.m. | St. Paul, MN | 8 CPE | Add |
| Making Predictions: Plan for the Future (Webinar) (WA860622)*Why great predictions are not intuitive but the result of critical thinking, gathering information and updating predictions when needed
*How to separate correlation from causation
*How to recognize and overcome bias
*Who is Thomas Bayes and why he matters |
| 9/20/2019 | 8 - 10 a.m. | Online | 2 CPE | Add |
| Accounting Re-imagined: The Future of Our Profession
(Webinar) (WA864885)*Identify simple ways you can make your department more innovative
*Recognize the ways business information is changing and how it affects your company and your department
*Recognize the impact "big data" is having on your department and the accounting profession
*Learn how lessons from great innovation success stories can benefit you, your department and your company |
| 9/20/2019 | 9 - 11 a.m. | Online | 2 CPE | Add |
| Step 1 in Change: Understand Your Culture
(Webinar) (WA867330)*Why culture matters
*Discovering culture in the parking lot
*How to change or reinforce culture
*What type of culture works for your organization |
| 7/19/2019 | 12 - 2 p.m. | Online | 2 CPE | Add |
| Step 1 in Change: Understand Your Culture
(Webinar) (WA867382)*Why culture matters
*Discovering culture in the parking lot
*How to change or reinforce culture
*What type of culture works for your organization |
| 8/20/2019 | 7 - 9 a.m. | Online | 2 CPE | Add |
| Surgent's Section 754 Step-Up in Basis: Understanding the Tax Issues for Partnerships and LLCs (Webinar) (WSS75407)*How and why a partnership makes a 754 election *The effect of the 754 election when an interest in a partnership is sold or inherited *How the 754 election applies when a partnership makes a distribution of property to one or more of its partners *Allocating the 754 basis adjustment |
| 9/27/2019 | 12 - 2 p.m. | Online | 2 CPE | Add |
| Surgent's Strategies for Maximizing Social Security Benefits (Webinar) (WSSPMB02)*When is a person eligible to take Social Security benefits? *Selecting the most advantageous option for taking Social Security benefits *Is there a best age to start taking Social Security benefits? *How to maximize Social Security benefit payments to surviving spouses *How can a divorced spouse collect Social Security benefits based on the work record of a former spouse? *How minor children can collect Social Security benefits based on the work record of an older parent |
| 8/22/2019 | 12 - 2 p.m. | Online | 2 CPE | Add |
| Surgent's Top Business Tax Planning Strategies After Tax Reform (Webinar) (WSBTPS05)*Taking maximum advantage of the Section 199A 20% deduction *Consider whether the reduction in C Corporation tax rates merits converting to a C Corporation *Limit the impact of the new loss limitation rules for taxpayers other than C Corporations *Take maximum advantage of the opportunity to deduct research and experimental expenditures *Avoid the limitation on the deduction of net business interest expense by electing ADS depreciation *Minimize the limitation of the deduction of expenses for entertainment and certain fringe benefits *Take advantage of more tax-efficient tax accounting methods |
| 10/22/2019 | 9 - 11 a.m. | Online | 2 CPE | Add |
| Financial and Tax Accounting for Partnerships and LLCs (Webinar) (WX14112)*Review of the Accounting Standards Codification and its application to partnerships and LLCs.*Review of OCBOA and its application to partnerships and LLCs.*Review of the new AICPA financial reporting framework for small and medium-sized entities.*Integration of these financial reporting approaches with accounting for issues in the formation of partnerships and LLCs.*Financial accounting issues arising from changes in ownership of partnership and LLCs.*Financial vs. tax accounting for partnership/LLC capital accounts.*Review of Section 704(b) substantial economic effect rules and their relation to financial accounting.*The integration of financial accounting for partnerships/LLCs with the Form 1065.*Financial accounting basis for ownership interests vs. tax accounting basis for ownership interests.*Deferred tax accounting for partnerships/LLCs.*Completion of the Form 1065 Schedule M-1.*Financial accounting for the operations of a partnership/LLC.*Partnerships/LLCs as part of other entities. |
| 9/24/2019 | 8 a.m. - 12 p.m. | Online | 4 CPE | Add |
| Financial and Tax Accounting for S Corporations (Webinar) (WX14126)*Review of the Accounting Standards Codification and its relationship to financial accounting for S Corporations.*Review of OCBOA and its relationship to financial accounting for S Corporations.*Review of the new AICPA "small" GAAP rules.*The impact of the entity's tax status history on its financial accounting.*Deferred tax accounting for S Corporations.*Required S status financial accounting disclosures.*Financial accounting impact of the C to S election and the S to C election.*The relationship of financial accounting and the Form 1120S.*Financial and tax accounting for S corporation shareholder equity account.*Financial vs. tax accounting for loans to and from S Corporations and their shareholders.*Financial accounting vs. tax accounting for S corporation investments in other entities. |
| 9/4/2019 | 9 a.m. - 1 p.m. | Online | 4 CPE | Add |
| The Flow Through Entities Deduction: Review and Update (Webinar) (WX13051)*A deep-dive look at the Section 199A flow-through entities deduction*Calculation of qualified business income*Application to rental real estate and other investments*How to calculate the tax savings*Differing impact on the sole proprietorship, partnerships and S Corporations*Availability of the deduction for trusts and other entities*Forms reporting |
| 9/11/2019 | 9 - 11 a.m. | Online | 2 CPE | Add |
| Nonprofit Taxation: Understanding the New Rules (Webinar) (WX13101)*Recent tax legislation and developments related to non-profit entities such as charities, hospitals, universities and other non-profits*A discussion of the basics of unrelated business income tax*Excise tax on salaries exceeding $1 million*Denial of fringe benefits and taxation of their value as UBIT*Separating businesses for purposes of UBIT*Excess parachute payments*Tax on endowment funds |
| 7/26/2019 | 12:30 - 2:30 p.m. | Online | 2 CPE | Add |
| New Surgent's The Next Decade for Business Following Tax Reform (Webinar) (WSNDBF04)*The Difficulty of Forecasting: The role economic forecasts play in tax policy and recent well-known forecasts that were wrong and why *Taxes and Economic Policies: Composition of U.S. economy; fiscal and monetary policy; brief history of economic and tax policies; the U.S. economy in 2017 *Provisions of the TCJA: Major changes for businesses; selected changes for individuals; stated goals of TCJA; impact of the changes by industry *Early Results: Factors affecting capital spending and recent uses of tax savings by corporations *CEOs' and CFOs' Concerns: Summary of surveys focused on near and mid-term concerns; specific trends and business topics; suggestions to improve future corporate performance *Long-Term Trends: Trends/events that may shape the business environment and what they can mean to your organization |
| 9/9/2019 | 12 - 2 p.m. | Online | 2 CPE | Add |
| Ethics, Professionalism and Performance (EPP)*How to lead others in sound decision-making -- even in the gray areas
*How to persuade others to do the right thing in ways that strengthen relationships
*Techniques for having difficult but productive conversations
*When to draw the line and how to constructively take a stand
*How to clarify and express your own professional values
*Tips for mentoring others to instill team or organizational values along with key skills
*Principles of servant leadership
*Ethical challenges and guidance on how to overcome them |
| 12/4/2019 | 8:30 a.m. - 4:30 p.m. | Bloomington, MN | 8 CPE / 8 Ethics | Add |
| (CPE Savers) Cybersecurity Readiness Assessments (CS-CSAE4)*Cybersecurity risks to businesses and firms
*Different cybersecurity controls frameworks -- National Institute of Standards and Technology (NIST), International Organization for Standardization (ISO) and more
*Internal controls and other risk management activities
*Components of a cybersecurity risk management program |
| 8/5/2019 | 1 - 4:30 p.m. | Bloomington, MN | 4 CPE | Add |
| Taxation of Individuals Living Abroad and Foreign Nationals Living in the U.S. (TILA)*Impact of the Tax Cuts and Jobs Act (TCJA) tax reform law on international tax planning
*Requirement for foreign nationals to file a U.S. individual income tax return
*Concept of worldwide income and interaction with foreign tax credits
*Fixed, determinable, annual or periodical (FDAP) income, effectively connected income (ECI) and sourcing rules
*Withholding rules, engagement in trade or business, and real property interest of foreign investors in the U.S.
*Tax effects of tax treaties
*Issues facing U.S. citizens living abroad (expatriates), including earned income and housing exclusion, sourcing of income, deductions, credits and tax withholding
*Tax planning opportunities and filing requirements facing U.S. expatriates
*Responsibility for reporting existence of foreign financial assets |
| 8/12/2019 | 8:30 a.m. - 4:30 p.m. | Bloomington, MN | 8 CPE | Add |
| Surgent's Tax Forms Boot Camp: LLCs, Partnerships and S Corporations (Self-Study) (JSODTFBC)*Compare and contrast the tax consequences, opportunities, and pitfalls of operating a business as a partnership, LLC, or S Corporation*Gain a comprehensive understanding of income tax laws for S Corporations from eligibility and election, to tax return preparation, stock basis, and loss limitation issues*Recognize and properly handle special pass-through items of income and expense*Accurately prepare S Corporation returns and reconcile book income to taxable income*Accurately prepare partnership returns and reconcile book income to taxable income*Properly handle the tax treatment of distributions to shareholders, partners, or members*Understand the special restrictions and sanctions for tax year end selection*Review the basics of partnership and LLC formation and basis calculation*Self-employment tax or NOT, for each entity*Filling in K-1s correctly for S Corporations, partnerships, and LLCs*How the Affordable Care Act affects tax returns*The most frequently used forms and schedules, including some form "oddities" |
| Self-Study | | Format: On-Demand | 8 CPE | Add |
| New Polished Public Speaking (Webinar) (WA125740)*Communications |
| 10/28/2019 | 8 - 10:30 a.m. | Online | 2.5 CPE | Add |
| New Relationship Networking (Webinar) (WA134469)*Networking*Relationship Management |
| 8/1/2019 | 1 - 3 p.m. | Online | 2 CPE | Add |
| Surgent's Individual and Financial Planning Tax Camp (Self-Study) (JSODIFCP)*Understanding the environment: what's new, what's expired or expiring, and what's likely to change*Review of pertinent changes from tax reform*Reading a tax return for developing client-specific tax strategies*Will there be more changes in the individual tax laws?*The net investment income tax: planning for compliance*Family income-splitting strategies that need to be considered*Income tax issues: impact on timing of other income, selection of investments*Using Roth IRAs and Roth contribution programs to best advantage*Conversions: do they still make sense?*Taking distributions: matching timing to client requirements*Qualified plan contributions to reduce current income and Social Security tax: implications for business owners and self-employed*Prioritizing allocations among investment, retirement, and college funding vehicles*What to do about itemized deductions*Trans-generational planning: conversions, income and gain-splitting*Identifying tax opportunities: reviewing the prior-year return to develop a plan for the future*Planning for middle-income taxpayers: financial planning for the young, the working, and those approaching or in retirement |
| Self-Study | | Format: On-Demand | 8 CPE | Add |
| New Defined Benefit Plans: Tax Saving Opportunities (Webinar) (WCDEFB01)* Types of defined benefit pension plans* Defined benefit plan selection and design* Contribution and deduction limits and timing* Using combination plan designs to optimize benefits |
| 7/23/2019 | 1 - 3 p.m. | Online | 2 CPE | Add |
| Pension and Profit-Sharing Plan Strategies (Webinar) (WCEBPF03)* Types of documents: advantages and disadvantages, where they fit and plan termination issues* Types of retirement plans* Plan selection and design* Contribution and deduction limits and timing* Sec. 404(c) compliance* Reporting and disclosure: Form 5500 and participant communications* Legislative environment* In-plan Roth conversions* |
| 10/17/2019 | 10:30 a.m. - 6 p.m. | Online | 8 CPE | Add |
| Understanding Form 5500 (Webinar) (WCUF5503)* What's changed since last year's returns?* What's the latest on the proposed 5500 redesign?* Forms 5500, 5500SF and 5500EZ* Form 5500: nuances and schedules* Reporting and disclosing compliance issues* Reporting delinquent contributions* Failure to file |
| 9/19/2019 | 10:30 a.m. - 2 p.m. | Online | 4 CPE | Add |
| Understanding Form 5500 (Webinar) (WCUF5502)* What's changed since last year's returns?* What's the latest on the proposed 5500 redesign?* Forms 5500, 5500SF and 5500EZ* Form 5500: nuances and schedules* Reporting and disclosing compliance issues* Reporting delinquent contributions* Failure to file |
| 9/19/2019 | 8:30 a.m. - 12 p.m. | Online | 4 CPE | Add |
| Power BI: Use Power Query to Transform Your Data (Webinar) (WX12356)The major topics that will be covered in this class include:*Append files*Combine multiple files from a folder*Add custom columns*Unpivot a table*Create a lookup table from a tableThis course is #5 in the Microsoft Power BI series of webinars. Click button below to see suggested viewing order. |
| 10/15/2019 | 11 a.m. - 1 p.m. | Online | 2 CPE | Add |
| Excel: Advanced Financial and Statistical Calculations (Webinar) (WX12594)The major topics that will be covered in this class include:*Financial functions best practices for creating amortization schedules and calculating annual interest payments*Calculating & summarizing data with SUMIF and SUBTOTAL functions *Statistical functions used to analyze data |
| 10/3/2019 | 8 - 10 a.m. | Online | 2 CPE | Add |
| Excel: Using Charts for a Non-Financial Audience (Webinar) (WX12635)The major topics that will be covered in this class include:*Selecting the right chart type *Creating dynamic charts*Choosing data to display as a chart *Customizing charts with all the various chart options *Printing and sharing your charts |
| 9/12/2019 | 8:30 - 10:30 a.m. | Online | 2 CPE | Add |
| Excel: Best Practices Before Final Save (Webinar) (WX12659)The major topics that will be covered in this class include:*Choose cell formatting options *Apply custom cell styles *Identify and understand the benefits of conditional formatting options *Navigate throughout the Page Layout tab*Utilize all of the print dialogue options *Tips and techniques for printing your spreadsheets efficiently *Best techniques to print multiple spreadsheets with a consistent format *Embed Excel ranges into Word documents to ensure your reports are complete and less prone to transposition errors *Utilize Adobe Acrobat conversion utility to transfer spreadsheets to PDF format |
| 9/27/2019 | 2 - 4 p.m. | Online | 2 CPE | Add |
| Aligning Budgets to Strategy: The Key to Long Term Profitability (Webinar) (WA925845)*Introduce a twelve step Practical Planning Process (PPP) linking strategic plans to your operating budget
*Examine how to engage operations, administrative, and executive teams in the twelve steps and a rolling forecast methodology
*Drive a living planning process that permeates throughout the entire organization
*Provide a real life example of a successful twelve step process implementation
*Examine the pitfalls of poorly supported or designed planning process implementations |
| 9/23/2019 | 8 - 10 a.m. | Online | 2 CPE | Add |
| Improve Your Profit: Identify Cost Cutting Opportunities (Webinar) (WA927197)*Find inefficiencies in your business processes
*Learn to analyze workflows to find cost reduction opportunities
*Introduce better practices and benchmarking to assist in process changes
*Streamline your finance department and then your organization
*Productively involve yourself in operational improvements |
| 7/26/2019 | 2 - 4 p.m. | Online | 2 CPE | Add |
| Improve Your Profit: Identify Cost Cutting Opportunities (Webinar) (WA927405)*Find inefficiencies in your business processes
*Learn to analyze workflows to find cost reduction opportunities
*Introduce better practices and benchmarking to assist in process changes
*Streamline your finance department and then your organization
*Productively involve yourself in operational improvements |
| 9/4/2019 | 8 - 10 a.m. | Online | 2 CPE | Add |
| Develop Your Company's Scorecard: Keep Success on Track (Webinar) (WA928653)*Basic concepts of the balanced scorecard and how it can be used to improve organization performance
*How leading companies build and implement a balanced scorecard
*How to develop meaningful performance measures and targets
*How your scorecard can drive a performance-informed budget and accountability |
| 7/25/2019 | 2 - 4 p.m. | Online | 2 CPE | Add |
| The Civil Advantage: Workplace Ethics and Civility (Webinar) (WA858906)*This session explains how civility and ethics reinforce one another and offers 25 rules to foster considerate conduct in and out of the workplace.
*These rules provide us proven tools for avoiding destructive acts and for building trust within or between all human groups, including business organizations.
*This program explains the role of politeness, courtesy, and civility within the workplace and how those behaviors both generate and reinforce ethical business conduct. |
| 7/29/2019 | 8 - 9:40 a.m. | Online | 2 CPE / 2 Ethics | Add |
| Power, Influence and Ethics (Webinar) (WA848864)*The two sides of leadership
*Practices that build and destroy an organization's value and spirit
*Toxic leader characteristics
*Four sources of leadership power
*Push vs. pull leadership styles
*Six 'Rules of Influence' that cause one person to say 'yes' to another person
*Ways to defend ourselves against toxic leaders
*How to use corporate politics to our advantage and still do the right thing |
| 8/27/2019 | 10 - 11:40 a.m. | Online | 2 CPE / 2 Ethics | Add |
| Nonprofits: Working with or Serving on Nonprofit Boards (Webinar) (WA852295)* Become acquainted with board responsibilities, needs, and challenges
* Learn about competencies needed on nonprofit boards
* Examine the current state of nonprofits and the implications for board activities
* Find out what board members must know about serving as a board member |
| 7/25/2019 | 10 - 11:40 a.m. | Online | 2 CPE | Add |
| The Civil Advantage: Workplace Ethics and Civility (Webinar) (WA859114)*This session explains how civility and ethics reinforce one another and offers 25 rules to foster considerate conduct in and out of the workplace.
*These rules provide us proven tools for avoiding destructive acts and for building trust within or between all human groups, including business organizations.
*This program explains the role of politeness, courtesy, and civility within the workplace and how those behaviors both generate and reinforce ethical business conduct. |
| 9/4/2019 | 10 - 11:40 a.m. | Online | 2 CPE / 2 Ethics | Add |
| Tax Advisers Update (Simulcast) (WMPTU3)*Final Tax Cuts and Jobs Act (TCJA) Section 199A regulations and other guidance for the qualified business income (QBI) deduction
*How the suspended excess business losses affect the carryover year
*How to apply the suspended business interest expense and compute excess taxable income in the carryover year
*How to identify specified service trade or business (SSTB) activities vs. non-SSTB activities, and the resulting impact on QBI
*Other important updates, planning strategies and uncertainties related to tax reform
*Key federal tax developments, IRS pronouncements, treasury regulations and court cases of the past year
*Practical planning tips and illustrations from a practitioner's viewpoint
*New IRS campaigns for identifying examination issues
*Important estate and gift, tax exempt, payroll tax and other federal developments |
| 1/10/2020 | 8:30 a.m. - 4:30 p.m. | Online | 8 CPE | Add |
| Tax Advisers Update (ZSWPTU)*Final Tax Cuts and Jobs Act (TCJA) Section 199A regulations and other guidance for the qualified business income (QBI) deduction
*How the suspended excess business losses affect the carryover year
*How to apply the suspended business interest expense and compute excess taxable income in the carryover year
*How to identify specified service trade or business (SSTB) activities vs. non-SSTB activities, and the resulting impact on QBI
*Other important updates, planning strategies and uncertainties related to tax reform
*Key federal tax developments, IRS pronouncements, treasury regulations and court cases of the past year
*Practical planning tips and illustrations from a practitioner's viewpoint
*New IRS campaigns for identifying examination issues
*Important estate and gift, tax exempt, payroll tax and other federal developments |
| 11/13/2019 | 8:30 a.m. - 4:30 p.m. | Marshall, MN | 8 CPE | Add |
| Statement of Cash Flows: Preparation, Presentation and Use (Webinar) (WI887332)*Presentation requirements and issues *Operating section options and reporting issues *Cash equivalents examples and issues *Future developments and proposed changes |
| 10/1/2019 | 12 - 4 p.m. | Online | 4 CPE | Add |
| Governmental and Not-for-Profit Annual Update (GNAU1)*Federal government activities
*Accounting standards updates
*AICPA Auditing Standards Board (ASB) Clarity Project
*AICPA activities and emerging issues related to not-for-profit entities
*Governmental Accounting Standards Board (GASB) activities
*Financial Accounting Standards Board (FASB) activities |
| 9/26/2019 | 8:30 a.m. - 4:30 p.m. | Bloomington, MN | 8 CPE | Add |
| Financial and Tax Accounting for S Corporations (Webinar) (WX14124)*Review of the Accounting Standards Codification and its relationship to financial accounting for S Corporations.*Review of OCBOA and its relationship to financial accounting for S Corporations.*Review of the new AICPA "small" GAAP rules.*The impact of the entity's tax status history on its financial accounting.*Deferred tax accounting for S Corporations.*Required S status financial accounting disclosures.*Financial accounting impact of the C to S election and the S to C election.*The relationship of financial accounting and the Form 1120S.*Financial and tax accounting for S corporation shareholder equity account.*Financial vs. tax accounting for loans to and from S Corporations and their shareholders.*Financial accounting vs. tax accounting for S corporation investments in other entities. |
| 7/22/2019 | 9 a.m. - 1 p.m. | Online | 4 CPE | Add |
| Financial and Tax Accounting for Business Entities (Webinar) (WX14139)*Review of the Accounting Standards Codification and its application to partnerships, LLCs and S Corporations.*Review of OCBOA and its application of difference business entities.*Review of the AICPA financial reporting framework for small and medium-sized entities. *The integration of financial accounting with the Form 1065 and Form 1120S.*Review of Section 704(b) substantial economic effect rules and their relation to financial accounting.*Deferred tax accounting for partnerships, LLCs and S Corporations.*Financial accounting for the operations of a partnership/LLC.*Review of the new AICPA "small" GAAP rules.*Required S status financial accounting disclosures.*Financial accounting impact of the C to S election and the S to C election.*Financial vs. tax accounting for loans to and from S Corporations and their shareholders and S corporation investments in other entities. |
| 10/29/2019 | 8 a.m. - 4 p.m. | Online | 8 CPE | Add |
| Self-Rental Real Estate: Passive Activity and Section 199A (Webinar) (WX13146)*Definition of self-rental property*Self-rental income from directly owned properties and reporting on Form 1040, Schedule E, page 1*Self-rental income from indirectly owned (partnerships, S Corporations) and reporting on Form 1040, Schedule E, page 2*Self-rental property and the Form 8582 (passive activity)*Self-rental property and the flow-through entity grouping election*Several real-life situations illustrate the various possibilities and discuss the consequences of failing to comply with the reporting standards*Self-rental property and "former passive activities" rules |
| 8/8/2019 | 11 a.m. - 1 p.m. | Online | 2 CPE | Add |
| Financial and Tax Accounting for S Corporations (Webinar) (WX14127)*Review of the Accounting Standards Codification and its relationship to financial accounting for S Corporations.*Review of OCBOA and its relationship to financial accounting for S Corporations.*Review of the new AICPA "small" GAAP rules.*The impact of the entity's tax status history on its financial accounting.*Deferred tax accounting for S Corporations.*Required S status financial accounting disclosures.*Financial accounting impact of the C to S election and the S to C election.*The relationship of financial accounting and the Form 1120S.*Financial and tax accounting for S corporation shareholder equity account.*Financial vs. tax accounting for loans to and from S Corporations and their shareholders.*Financial accounting vs. tax accounting for S corporation investments in other entities. |
| 10/7/2019 | 8 a.m. - 12 p.m. | Online | 4 CPE | Add |
| Surgent's CFO/Controller's Roadmap to Organization Success With Integrated Planning, Forecasting and Budgeting (Self-Study) (JSODPLF4)*Differences between planning and budgeting*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 |
| Self-Study | | Format: On-Demand | 4 CPE | Add |
| Surgent's Successfully Navigating the Impacts of SSARS No. 21-23 (Self-Study) (JSODSSAR)*Satisfying the completely clarified and revised professional standards related to preparation of financial statements, compilations and reviews, highlighting requirements of SSARS No. 21-24*Differentiating when it is appropriate to perform a preparation of financial statements non-attest service instead of a compilation engagement requiring a report to be issued*Highlighting the major reporting changes for compilations and reviews |
| Self-Study | | Format: On-Demand | 2 CPE | Add |
| Surgent's Controller/CFO Update: Hot Topics Facing Today's Financial Professional (Self-Study) (JSODTCF4)*Economic update*Managing for productivity*Metrics and benchmarking*Social media and the cloud*Negotiation skills for finance professionals |
| Self-Study | | Format: On-Demand | 4 CPE | Add |
| Protecting Your Client and Your Firm from Tax Return Identity Theft (Self-Study) (JICL4TRF)*The impact on practitioners when a data breach occurs
*Types of identity theft
*Obtaining the victim's information
*Tools used in identity theft investigations
*Finding identifying information on the Internet
*Investigating identity theft
*Detecting and preventing identity theft |
| Self-Study | | Format: On-Demand | 4.5 CPE | Add |
| Excel: Best Practices Before Final Save (Webinar) (WX12660)The major topics that will be covered in this class include:*Choose cell formatting options *Apply custom cell styles *Identify and understand the benefits of conditional formatting options *Navigate throughout the Page Layout tab*Utilize all of the print dialogue options *Tips and techniques for printing your spreadsheets efficiently *Best techniques to print multiple spreadsheets with a consistent format *Embed Excel ranges into Word documents to ensure your reports are complete and less prone to transposition errors *Utilize Adobe Acrobat conversion utility to transfer spreadsheets to PDF format |
| 10/25/2019 | 11:30 a.m. - 1:30 p.m. | Online | 2 CPE | Add |
| Microsoft PowerBI: Fundamentals of the PowerBI Desktop App (Webinar) (WI921005)n/a |
| 8/13/2019 | 11 a.m. - 3 p.m. | Online | 4 CPE | Add |
| Microsoft PowerBI: Get Started with the Right Data (Webinar) (WI921248)n/a |
| 10/15/2019 | 9 - 11 a.m. | Online | 2 CPE | Add |
| New K2's Excel Tips and Tools for Better Budgets (Webinar) (WC2ETB02)*Budgeting and forecasting-centric features in Excel
*Excel's capital budgeting functions
*Scenario Manager to manage different sets of budget assumptions
*Excel's Solver add-in |
| 7/29/2019 | 11 a.m. - 12:40 p.m. | Online | 2 CPE | Add |
| New Advanced Excel Reporting: Best Practices, Tools and Techniques (Webinar) (WC2EXR05)* Import data from external databases* Tables and PivotTables* Excel shortcuts for formatting financial reports* Excel templates to improve reporting productivity |
| 9/10/2019 | 8 - 11:30 a.m. | Online | 4 CPE | Add |
| New Advanced Excel Reporting: Best Practices, Tools and Techniques (Webinar) (WC2EXR06)* Import data from external databases* Tables and PivotTables* Excel shortcuts for formatting financial reports* Excel templates to improve reporting productivity |
| 9/10/2019 | 11 a.m. - 2:30 p.m. | Online | 4 CPE | Add |
| New Advanced Excel Reporting: Best Practices, Tools and Techniques (Webinar) (WC2EXR07)* Import data from external databases* Tables and PivotTables* Excel shortcuts for formatting financial reports* Excel templates to improve reporting productivity |
| 10/25/2019 | 8 - 11:30 a.m. | Online | 4 CPE | Add |
| Improve Your Profit: Identify Cost Cutting Opportunities (Webinar) (WA927249)*Find inefficiencies in your business processes
*Learn to analyze workflows to find cost reduction opportunities
*Introduce better practices and benchmarking to assist in process changes
*Streamline your finance department and then your organization
*Productively involve yourself in operational improvements |
| 8/1/2019 | 11 a.m. - 1 p.m. | Online | 2 CPE | Add |
| Improve Your Profit: Identify Cost Cutting Opportunities (Webinar) (WA927457)*Find inefficiencies in your business processes
*Learn to analyze workflows to find cost reduction opportunities
*Introduce better practices and benchmarking to assist in process changes
*Streamline your finance department and then your organization
*Productively involve yourself in operational improvements |
| 9/12/2019 | 11 a.m. - 1 p.m. | Online | 2 CPE | Add |
| Develop Your Company's Scorecard: Keep Success on Track (Webinar) (WA928809)*Basic concepts of the balanced scorecard and how it can be used to improve organization performance
*How leading companies build and implement a balanced scorecard
*How to develop meaningful performance measures and targets
*How your scorecard can drive a performance-informed budget and accountability |
| 9/11/2019 | 8 - 10 a.m. | Online | 2 CPE | Add |
| Develop Your Company's Scorecard: Keep Success on Track (Webinar) (WA928757)*Basic concepts of the balanced scorecard and how it can be used to improve organization performance
*How leading companies build and implement a balanced scorecard
*How to develop meaningful performance measures and targets
*How your scorecard can drive a performance-informed budget and accountability |
| 8/26/2019 | 10 a.m. - 12 p.m. | Online | 2 CPE | Add |
| Business Ethics Don't Exist: The Only Ethics Rule You Need to Know
(Webinar) (WA866549)*Ethics defined
*Are there business ethics?
*How to identify ethical issues
*Deciphering your ethical code
*Why ethical behavior is good for your business
*How to make ethical decisions |
| 9/26/2019 | 7 - 9 a.m. | Online | 2 CPE / 2 Ethics | Add |
| Accounting Re-imagined: The Future of Our Profession
(Webinar) (WA864677)*Identify simple ways you can make your department more innovative
*Recognize the ways business information is changing and how it affects your company and your department
*Recognize the impact "big data" is having on your department and the accounting profession
*Learn how lessons from great innovation success stories can benefit you, your department and your company |
| 7/25/2019 | 3 - 5 p.m. | Online | 2 CPE | Add |
| Acquisitions to Grow the Business: Strategy, Structure, Integration and Due Diligence (AGB)*How to identify potential merger or acquisition candidates
*Tips for making strategic acquisitions
*The importance of understanding company culture
*Techniques for valuing a business
*How to negotiate the right price
*Keys to effective and efficient M&A due diligence
*How to prepare and review the proper agreements
*How to plan and execute an effective integration
*Key considerations when selling a business |
| 10/22/2019 | 8:30 a.m. - 4:30 p.m. | Bloomington, MN | 8 CPE | Add |
| Communications Success: Make Your Message Stick
(Webinar) (WA863638)*Identify the six steps to make your ideas matter
*What Nordstrom and Southwest can teach us about selling ideas
*Why you first must believe before others can
*Why stories sell ideas. |
| 9/23/2019 | 10 - 11:50 a.m. | Online | 2 CPE | Add |
| Ethics in Action: Protect and Defend (Webinar) (WA857131)*A history of corporate misdeeds: 1. The problem of "short-termism" and the need for "patient capital"; 2. The problem of over-reliance on government solutions; 3. How we can restore trust in business and protect the integrity of our profession
*Three lines of defense: 1. Financial Managers; 2. Internal Auditors; 3. External Auditors
*Stewardship's attributes and what accounting professionals can do to create corporations that are more responsible to ALL their stakeholders |
| 8/14/2019 | 8 a.m. - 12 p.m. | Online | 4 CPE / 4 Ethics | Add |
| The Civil Advantage: Workplace Ethics and Civility (Webinar) (WA859062)*This session explains how civility and ethics reinforce one another and offers 25 rules to foster considerate conduct in and out of the workplace.
*These rules provide us proven tools for avoiding destructive acts and for building trust within or between all human groups, including business organizations.
*This program explains the role of politeness, courtesy, and civility within the workplace and how those behaviors both generate and reinforce ethical business conduct. |
| 8/29/2019 | 10 - 11:40 a.m. | Online | 2 CPE / 2 Ethics | Add |
| Ethics in the Real World: Living Values for Today (Webinar) (WA854063)*Four root causes of unethical business behavior
*Eight steps to create an ethical business environment
*The financial manager's responsibility to lead and implement good ethics in his/her organization |
| 8/28/2019 | 7 - 8:40 a.m. | Online | 2 CPE / 2 Ethics | Add |
| Ethics in the Real World: Living Values for Today (Webinar) (WA854219)*Four root causes of unethical business behavior
*Eight steps to create an ethical business environment
*The financial manager's responsibility to lead and implement good ethics in his/her organization |
| 9/25/2019 | 1 - 2:40 p.m. | Online | 2 CPE / 2 Ethics | Add |
| Pension and Profit-Sharing Plan Strategies (Webinar) (WCEBPF02)* Types of documents: advantages and disadvantages, where they fit and plan termination issues* Types of retirement plans* Plan selection and design* Contribution and deduction limits and timing* Sec. 404(c) compliance* Reporting and disclosure: Form 5500 and participant communications* Legislative environment* In-plan Roth conversions* |
| 10/17/2019 | 8:30 a.m. - 4 p.m. | Online | 8 CPE | Add |
| Ethics: Amy Wilson: How and Why I Stole $350,000 (Webinar) (WX13413)*Amy will apply the Triangle of Fraud to her theft *How her unethical behavior affected others *The red flags everyone missed *Her "one lie"*Case studies of ethical dilemmas in business |
| 8/6/2019 | 1 - 3 p.m. | Online | 2 CPE / 2 Ethics | Add |
| Ethics: Amy Wilson: How and Why I Stole $350,000 (Webinar) (WX13412)*Amy will apply the Triangle of Fraud to her theft *How her unethical behavior affected others *The red flags everyone missed *Her "one lie"*Case studies of ethical dilemmas in business |
| 7/29/2019 | 9 - 11 a.m. | Online | 2 CPE / 2 Ethics | Add |
| Ethics: Amy Wilson: How and Why I Stole $350,000 (Webinar) (WX13415)*Amy will apply the Triangle of Fraud to her theft *How her unethical behavior affected others *The red flags everyone missed *Her "one lie"*Case studies of ethical dilemmas in business |
| 10/2/2019 | 12 - 2 p.m. | Online | 2 CPE / 2 Ethics | Add |
| Statement of Cash Flows: Preparation, Presentation and Use (Webinar) (WI887297)*Presentation requirements and issues *Operating section options and reporting issues *Cash equivalents examples and issues *Future developments and proposed changes |
| 9/3/2019 | 8 a.m. - 12 p.m. | Online | 4 CPE | Add |
| New Fundamentals for Performing a Single Audit Under the Uniform Guidance (ZSWBAUG)*Overview of conducting a single audit under the OMB Uniform Guidance
*Schedule of Expenditures of Federal Awards (SEFA)
*Major program determination
*Identifying types of compliance requirements and using the compliance supplement
*Testing both compliance and internal control over compliance
*Reporting requirements in a compliance audit
*Common deficiencies found in single audits
*Update on Government Auditing Standards (GAS) 2018 Yellow Book revision |
| 9/25/2019 | 8:30 a.m. - 4:30 p.m. | Marshall, MN | 8 CPE | Add |
| Surgent's IRS Tax Examinations and Hot Issues (Webinar) (WSEXI403)*Criteria that the IRS uses to select returns for examination *Worker classification determinations on who is an employee and who is an independent contractor *S Corporation officer's reasonable compensation issues *Responsibilities to pay the employment taxes when the business defaults *Tax-related identity theft procedures |
| 9/13/2019 | 12:30 - 4 p.m. | Online | 4 CPE | Add |
| Entertainment & Parking Expenses: Coping with the New Rules (Webinar) (WX13031)*Definition of what qualifies as an entertainment expense*Strategies to deduct business entertainment expenses*Deductibility of meals*Situations not subject to the 50% meals and entertainment reduction*How to handle automobile issues related to employer-provided parking*Proper accounting for deductible vs. non-deductible expenditures*The four steps to analyze business expenses*The latest federal legislation, cases and rulings |
| 8/1/2019 | 10 a.m. - 12 p.m. | Online | 2 CPE | Add |
| Financial Accounting for Related Party Transactions (Webinar) (WX12966)*FASB codification provisions for transactions with related parties, including business owners and special purpose entities.*Compares and contrasts those rules with the AICPA financial reporting framework for small and medium-sized entities.*Reviews the tax accounting related taxpayers standards,*Several real-life situations illustrate the various authoritative standards and discuss the consequences of failing to comply with those standards. |
| 9/9/2019 | 11 a.m. - 1 p.m. | Online | 2 CPE | Add |
| S Corporations: How to Calculate the Shareholder's Basis (Webinar) (WX13133)*Discusses the calculation of basis when the entity is formed including the impact of contributed property.*Explains the importance of shareholder loans to the entity.*Uses a comprehensive example to illustrate the mechanics of the basis determination process.*Discusses how basis is impacted by distributions of corporation property.*Explains how basis is impacted by sale/or liquidation of the S Corporation interest.*Shows how to get from the Schedule K-1 information to the basis calculations. |
| 10/15/2019 | 9 - 11 a.m. | Online | 2 CPE | Add |
| Financial and Tax Accounting for Partnerships and LLCs (Webinar) (WX14111)*Review of the Accounting Standards Codification and its application to partnerships and LLCs.*Review of OCBOA and its application to partnerships and LLCs.*Review of the new AICPA financial reporting framework for small and medium-sized entities.*Integration of these financial reporting approaches with accounting for issues in the formation of partnerships and LLCs.*Financial accounting issues arising from changes in ownership of partnership and LLCs.*Financial vs. tax accounting for partnership/LLC capital accounts.*Review of Section 704(b) substantial economic effect rules and their relation to financial accounting.*The integration of financial accounting for partnerships/LLCs with the Form 1065.*Financial accounting basis for ownership interests vs. tax accounting basis for ownership interests.*Deferred tax accounting for partnerships/LLCs.*Completion of the Form 1065 Schedule M-1.*Financial accounting for the operations of a partnership/LLC.*Partnerships/LLCs as part of other entities. |
| 8/19/2019 | 9 a.m. - 1 p.m. | Online | 4 CPE | Add |
| Surgent's Section 754 Step-Up in Basis: Understanding the Tax Issues for Partnerships and LLCs (Webinar) (WSS75404)*How and why a partnership makes a 754 election *The effect of the 754 election when an interest in a partnership is sold or inherited *How the 754 election applies when a partnership makes a distribution of property to one or more of its partners *Allocating the 754 basis adjustment |
| 7/26/2019 | 12 - 2 p.m. | Online | 2 CPE | Add |
| New Surgent's Section 199A: Applications and Challenges in 2019 (Webinar) (WSAIG412)*Latest guidance issued by the IRS, whether by way of regulations or administrative announcements *What happens when the taxpayer owns multiple entities; aggregation rules *Calculating qualified business income (QBI) *How to identify a specified service trade or business *Taxable income limits on specified service trade or businesses *Maximizing the 20% deduction for pass-through entities and Schedule Cs *What happens if QBI for a given year is negative? *Whether a particular tax entity offers a greater Section 199A deduction *Whether the owner of a Schedule E with net rental income can claim the Section 199A deduction |
| 9/13/2019 | 12 - 3:30 p.m. | Online | 4 CPE | Add |
| Surgent's Stock vs. Asset Acquisitions of C Corporations (Webinar) (WSSVAS01)*Advantages and disadvantages to buyer and seller of an asset sale and a stock sale *Tax treatment of consulting agreements and covenants not to compete *Sale of personal goodwill associated with an asset sale *Tax consequences associated with a stock sale and an asset sale *Tax-free exchange in a stock sale *Non-tax issues that must be considered when a corporation is sold |
| 8/1/2019 | 12 - 2 p.m. | Online | 2 CPE | Add |
| Surgent's Monthly Tax Update with Mike Tucker and Jeff Jacobs (Webinar) (WSTUJM12)*What's new with regard to tax law changes -- new legislative developments analyzed as soon as they occur *Planning implications with respect to new tax developments -- how to take advantage of new tax planning opportunities and strategies *IRS rulings, regulations and notices of importance to general tax practitioners, what they are, how they work, and how they can be used to the benefit of clients *Case law developments -- what general tax practitioners need to know about new court rulings |
| 10/18/2019 | 9 - 11 a.m. | Online | 2 CPE | Add |
| Documenting Your EBP Audit: What You Need to Know (Self-Study) (JIEBPD)*Audit planning
*Documenation best practices for the statement of net assets available for benefits
*Key audit areas in the statement of changes in net assets available for benefits
*Participant data and participant accounts
*Initial audits, plan mergers, and other issues |
| Self-Study | | Format: On-Demand | 10.5 CPE | Add |
| Governmental and Not-for-Profit Annual Update (Self-Study) (JIGNAU)*Federal government activities
*Accounting standards updates
*ASB Clarity Project
*AICPA activities and emerging issues related to not-for-profit entities
*FASB activities
*GASB activities |
| Self-Study | | Format: On-Demand | 7 CPE | Add |
| Internal Control and COSO Essentials for Financial Managers, Accountants and Auditors (Self-Study) (JIICDAD)*Fundamental components and principles of internal control
*Integrated framework
*Management responsibilities vs. auditor responsibilities
*Common significant accounting processes
*Fraud risks for major classes of transactions
*Tools and techniques used for internal control documentation
*Estimating the cost and benefit of remedying a control weakness
*The seventeen principles contained within the COSO Internal Control - Integrated Framework underlying each component of internal control |
| Self-Study | | Format: On-Demand | 6 CPE | Add |
| Surgent's Fiduciary Income Tax Returns: Form 1041 Workshop with Filled-in Forms (Self-Study) (JSDL1041)*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*Comprehensive DNI case study, with principal (cost and FMV) and income reconciliation *Comprehensive trust and estate case studies, with filled-in forms |
| Self-Study | | Format: Downloadable PDF | 16 CPE | Add |
| Excel-Using PivotTables for Data Analysis (Webinar) (WI935320)*The advantages of PivotTable for data analysis *Step-by-Step PivotTable creation *Creating PivotCharts |
| 8/19/2019 | 12 - 4 p.m. | Online | 4 CPE | Add |
| Microsoft PowerBI: Power Pivot for Advanced Data Analysis (Webinar) (WI920386)n/a |
| 10/18/2019 | 9 a.m. - 1 p.m. | Online | 4 CPE | Add |
| MS PowerPoint: Advanced Techniques for Better Presentations (Webinar) (WI935869)*Using slide transitions and animation *Customizing the slide layout, handout and notes masters *Customizing your own theme *Inserting Excel charts and data *Integrating audio and video files into your presentation *Useful add-on tools and reference materials |
| 10/23/2019 | 10 a.m. - 12 p.m. | Online | 2 CPE | Add |
| Mastering Data Preparation and Analysis in Excel (Webinar) (WI930091)*Design *Defined Names *Excel Tables *Proofing Data Gathering *Connecting to Data Sources Data Preparation *Text, Lookup, Math Functions Data Analysis *Formatting (cell styles & conditional formatting) *PivotTable *Power Bl Tools Data Presentation |
| 10/9/2019 | 10 a.m. - 12 p.m. | Online | 2 CPE | Add |
| Improve Your Profit: Identify Cost Cutting Opportunities (Webinar) (WA927353)*Find inefficiencies in your business processes
*Learn to analyze workflows to find cost reduction opportunities
*Introduce better practices and benchmarking to assist in process changes
*Streamline your finance department and then your organization
*Productively involve yourself in operational improvements |
| 8/29/2019 | 8 - 10 a.m. | Online | 2 CPE | Add |
| Aligning Budgets to Strategy: The Key to Long Term Profitability (Webinar) (WA925793)*Introduce a twelve step Practical Planning Process (PPP) linking strategic plans to your operating budget
*Examine how to engage operations, administrative, and executive teams in the twelve steps and a rolling forecast methodology
*Drive a living planning process that permeates throughout the entire organization
*Provide a real life example of a successful twelve step process implementation
*Examine the pitfalls of poorly supported or designed planning process implementations |
| 9/9/2019 | 11 a.m. - 1 p.m. | Online | 2 CPE | Add |
| Aligning Budgets to Strategy: The Key to Long Term Profitability (Webinar) (WA925637)*Introduce a twelve step Practical Planning Process (PPP) linking strategic plans to your operating budget
*Examine how to engage operations, administrative, and executive teams in the twelve steps and a rolling forecast methodology
*Drive a living planning process that permeates throughout the entire organization
*Provide a real life example of a successful twelve step process implementation
*Examine the pitfalls of poorly supported or designed planning process implementations |
| 7/24/2019 | 7 - 9 a.m. | Online | 2 CPE | Add |
| Improve Your Profit: Identify Cost Cutting Opportunities (Webinar) (WA927509)*Find inefficiencies in your business processes
*Learn to analyze workflows to find cost reduction opportunities
*Introduce better practices and benchmarking to assist in process changes
*Streamline your finance department and then your organization
*Productively involve yourself in operational improvements |
| 9/26/2019 | 10 a.m. - 12 p.m. | Online | 2 CPE | Add |
| How Good Companies Become Great: Secrets to Success (Webinar) (WA855571)*The link between great companies and their core values
*Getting the right people on the bus and in the right seats
*The Hedgehog Concept -- a model to identify your company's focal point to create maximum value
*How great company leaders differ
*Why a great company is like a flywheel
*Why some great companies fall from greatness |
| 9/6/2019 | 9 - 10:40 a.m. | Online | 2 CPE | Add |
| Power, Influence and Ethics (Webinar) (WA848812)*The two sides of leadership
*Practices that build and destroy an organization's value and spirit
*Toxic leader characteristics
*Four sources of leadership power
*Push vs. pull leadership styles
*Six 'Rules of Influence' that cause one person to say 'yes' to another person
*Ways to defend ourselves against toxic leaders
*How to use corporate politics to our advantage and still do the right thing |
| 8/12/2019 | 8 - 9:40 a.m. | Online | 2 CPE / 2 Ethics | Add |
| Ethics in the Real World: Living Values for Today (Webinar) (WA854167)*Four root causes of unethical business behavior
*Eight steps to create an ethical business environment
*The financial manager's responsibility to lead and implement good ethics in his/her organization |
| 9/12/2019 | 8 - 9:40 a.m. | Online | 2 CPE / 2 Ethics | Add |
| How Good Companies Become Great: Secrets to Success (Webinar) (WA855519)*The link between great companies and their core values
*Getting the right people on the bus and in the right seats
*The Hedgehog Concept -- a model to identify your company's focal point to create maximum value
*How great company leaders differ
*Why a great company is like a flywheel
*Why some great companies fall from greatness |
| 8/23/2019 | 1 - 2:40 p.m. | Online | 2 CPE | Add |
| Financial and Tax Accounting for S Corporations (Webinar) (WX14125)*Review of the Accounting Standards Codification and its relationship to financial accounting for S Corporations.*Review of OCBOA and its relationship to financial accounting for S Corporations.*Review of the new AICPA "small" GAAP rules.*The impact of the entity's tax status history on its financial accounting.*Deferred tax accounting for S Corporations.*Required S status financial accounting disclosures.*Financial accounting impact of the C to S election and the S to C election.*The relationship of financial accounting and the Form 1120S.*Financial and tax accounting for S corporation shareholder equity account.*Financial vs. tax accounting for loans to and from S Corporations and their shareholders.*Financial accounting vs. tax accounting for S corporation investments in other entities. |
| 8/9/2019 | 8 a.m. - 12 p.m. | Online | 4 CPE | Add |
| Partnerships: How to Calculate the Partner's Basis (Webinar) (WX13069)*Calculation of basis when the entity is formed, including the impact of contributed property.*Explains the use of both "inside" and "outside basis determination.*Clarifies the importance of partnership capital accounts and partnerships debt on partner's tax basis.*Comprehensive example to illustrate the mechanics of the basis determination process.*Discusses how basis is impacted by distributions of partnership property.*Explanation of how basis is impacted by sale and/or liquidation of the partnership interest. |
| 9/13/2019 | 11 a.m. - 1 p.m. | Online | 2 CPE | Add |
| The Ethically Intelligent CPA: Five Principles for Making the Right Decisions Every Time (Webinar) (WA943469)*The five principles of ethical intelligence: 1) Do No Harm 2) Make Things Better 3) Respect Others 4) Be Fair 5) Care
*Applying the principles to your work as a CPA
*How to give and receive criticism well
*The dos and don'ts of apologies
*Using social media with ethical intelligence
*Ethically intelligent CPAs are also successful CPAs |
| 8/7/2019 | 1 - 2 p.m. | Online | 1 CPE / 1 Ethics | Add |
| 4 Simple Steps to Solving the Toughest Problems You Face as a CPA (Webinar) (WA944875)*Ethics
*Leadership
*Character
*Behavior
*Decision making
*Sexual harassment
*Firing an Employee
*Discussing Politics |
| 9/23/2019 | 2 - 3:30 p.m. | Online | 1 CPE / 1 Ethics | Add |
| Ethics: Amy Wilson: How and Why I Stole $350,000 (Webinar) (WX13414)*Amy will apply the Triangle of Fraud to her theft *How her unethical behavior affected others *The red flags everyone missed *Her "one lie"*Case studies of ethical dilemmas in business |
| 9/23/2019 | 8 - 10 a.m. | Online | 2 CPE / 2 Ethics | Add |
| Excel Tips and Techniques: Improve Productivity and Financial Modeling (Webinar) (WCETTI03)* Ribbons and Quick Access toolbar* New Excel capabilities* Key features: Camera, Grouping, Filtering, Goal Seek, Sorting, Subtotaling, Data Validation, Conditional Formatting and Protection Techniques* Macros and the macro recorder* Pivot tables: Proper setup for best results* Financial modeling architecture best practices* Fraud investigation tips using Excel, including Benford's Law |
| 9/26/2019 | 8:30 a.m. - 4 p.m. | Online | 8 CPE | Add |
| Excel Tips and Techniques: Improve Productivity and Financial Modeling (Webinar) (WCETTI04)* Ribbons and Quick Access toolbar* New Excel capabilities* Key features: Camera, Grouping, Filtering, Goal Seek, Sorting, Subtotaling, Data Validation, Conditional Formatting and Protection Techniques* Macros and the macro recorder* Pivot tables: Proper setup for best results* Financial modeling architecture best practices* Fraud investigation tips using Excel, including Benford's Law |
| 9/26/2019 | 10:30 a.m. - 6 p.m. | Online | 8 CPE | Add |
| Upcoming Peer Review: Is Your Firm Ready? (SNPR)*How to maintain a quality control environment between reviews and continually prepare for the next one
*Common engagement deficiencies and how to prevent them
*How to select a peer reviewer and the right review year-end for your firm
*Overview of quality control standards
*What information you need to pull together for your reviewer
*Peer review wrap-up expectations
*Solutions to common quality control issues |
| 10/22/2019 | 8:30 a.m. - 4:30 p.m. | Bloomington, MN | 8 CPE | Add |
| Surgent's Fundamentals of Public Charity Taxation and Form 990 (Webinar) (WSF99404)*Organization and structure of Form 990 *Form 990 and its various schedules *Form 990 filing requirements *The public support tests *Taxation of Unrelated Business Income *Compensation related reporting issues |
| 10/16/2019 | 12 - 3:30 p.m. | Online | 4 CPE | Add |
| Surgent's An Introduction to Tax-Free Reorganizations (Webinar) (WSITFR01)*General requirements for a tax-free reorganization *Continuity of interest *Continuity of business enterprise *Acceptable patterns of reorganization -- Types A-G *Judicial limitations *Plan of reorganization *Tax consequences of a reorganization to the shareholders, the acquiring corporation and the target *Carryover of tax attributes in a reorganization |
| 8/9/2019 | 9 - 11 a.m. | Online | 2 CPE | Add |
| Surgent's Calculating a Partner's or LLC Member's Basis (Webinar) (WSCPMB03)*How to determine partner basis in a partnership or multiple member limited liability company treated as a partnership *Specific positive and negative partner/member basis adjustments *The ordering rules for making multiple basis adjustments *The treatment of recourse and nonrecourse liabilities as components of basis |
| 9/3/2019 | 12 - 2 p.m. | Online | 2 CPE | Add |
| Surgent's Guide to Calculating S Corporation Stock Basis and Creating and Maintaining Basis Worksheets (Webinar) (WSCSSB03)*How to determine S Corporation shareholder stock and loan basis *The positive and negative basis adjustments S Corporation shareholders make--and the order in which they are made *The election to reduce basis by deductible losses and expenses before reducing basis by nondeductible expenses *Shareholder loan basis rules |
| 10/17/2019 | 9 - 11 a.m. | Online | 2 CPE | Add |
| Tax Fundamentals of LLCs and Partnerships (Webinar) (WI917578)* Basic tax structure of partnerships and LLCs *Electing to be taxed as a partnership: The "check-the-box" rules * Tax consequences of partnership or LLC formation * Partnership distributions * Compensatory payments to partners * At-risk and passive activity limits *Profit and loss allocations: general rules and restrictions *Reporting taxable income for partnerships and LLCs |
| 8/5/2019 | 9:30 a.m. - 5:30 p.m. | Online | 8 CPE | Add |
| Surgent's Complete Guide to Payroll Taxes and 1099 Issues (Webinar) (WSCGPT03)*Payroll tax requirements for wages, including wages subject to the .9 percent tax, employee benefits and reimbursements, nonqualified deferred compensation, stock options, and tips *Fringe benefits issues, such as health insurance, life insurance, cafeteria plan benefits, accountable and non-accountable plans, standard mileage rates, and per diem rates *Special issues -- Using a common paymaster, how to file W-2s after a takeover, merger, or acquisition, and state and local tax withholding *Statutory employees, independent contractors, and possible changes to Section 530 relief *Penalties -- Who is a responsible person? *Moving expenses and gross-up calculations *Form 941 issues and problems, such as disability benefits, tip income, and deceased employees *Pension issues and payroll taxes including SIMPLE plans, and Section 401(k) and pension distributions *The Electronic Federal Tax Payment System (EFTPS) *Forms I-9, W-9, W-2, 1099, SS-8, and Form 940 |
| 10/30/2019 | 8 a.m. - 4 p.m. | Online | 8 CPE | Add |
| Surgent's Guide to Payroll Taxes and 1099 Issues (Webinar) (WSGPT401)*Statutory employees, independent contractors, and possible changes to Section 530 relief *Using SS-8 *Payroll Tax Penalties -- Who is a responsible person? *Forms W-2, 1099, SS-8, W-4, 941, and Form 940 reporting/deposit requirements and due dates |
| 7/24/2019 | 12:30 - 4 p.m. | Online | 4 CPE | Add |
| Surgent's Guide to Payroll Taxes and 1099 Issues (Webinar) (WSGPT402)*Statutory employees, independent contractors, and possible changes to Section 530 relief *Using SS-8 *Payroll Tax Penalties -- Who is a responsible person? *Forms W-2, 1099, SS-8, W-4, 941, and Form 940 reporting/deposit requirements and due dates |
| 9/12/2019 | 12:30 - 4 p.m. | Online | 4 CPE | Add |
| Becoming a Great Predictor: Create Better Forecasts (Webinar) (WA862286)*Why an open mind and the ability to doubt helps make great predictions
*Why it is better to be a fox than a hedgehog
*How non-conformists change the world
*How to focus on what matters
*How to learn from the past without hindsight bias |
| 9/26/2019 | 11 a.m. - 1 p.m. | Online | 2 CPE | Add |
| Communications Success: Make Your Message Stick
(Webinar) (WA863430)*Identify the six steps to make your ideas matter
*What Nordstrom and Southwest can teach us about selling ideas
*Why you first must believe before others can
*Why stories sell ideas. |
| 7/24/2019 | 8 - 9:50 a.m. | Online | 2 CPE | Add |
| Accounting Re-imagined: The Future of Our Profession
(Webinar) (WA864781)*Identify simple ways you can make your department more innovative
*Recognize the ways business information is changing and how it affects your company and your department
*Recognize the impact "big data" is having on your department and the accounting profession
*Learn how lessons from great innovation success stories can benefit you, your department and your company |
| 8/26/2019 | 11 a.m. - 1 p.m. | Online | 2 CPE | Add |
| Business Ethics Don't Exist: The Only Ethics Rule You Need to Know
(Webinar) (WA866237)*Ethics defined
*Are there business ethics?
*How to identify ethical issues
*Deciphering your ethical code
*Why ethical behavior is good for your business
*How to make ethical decisions |
| 7/26/2019 | 11 a.m. - 1 p.m. | Online | 2 CPE / 2 Ethics | Add |
| New K2's Going Virtual: Technologies to Support Remote Team Members (Webinar) (WC2GVT03)*Major Hardware and Software Trends
*Remote Integrations
*Remote Security Risks and Practical Solutions |
| 10/9/2019 | 1 - 2:40 p.m. | Online | 2 CPE | Add |
| Small-Business Internal Control, Security and Fraud Prevention and Detection (Webinar) (WC2ICS04)* Internal control fundamentals* Fraud in America today* General controls and security measures* Desktop tools for preventing and detecting fraud* Internal control opportunities in small-business accounting software |
| 8/28/2019 | 8 a.m. - 3:30 p.m. | Online | 8 CPE | Add |
| New K2's Data Analysis With Power Pivot (Webinar) (WC2SPG02)* PivotTables* Power Pivot* Data Models, Data Analysis Expressions and Key Performance Indicators |
| 8/26/2019 | 11 a.m. - 12:40 p.m. | Online | 2 CPE | Add |
| New Security: A Practical Guide (Webinar) (WC2APG02)* Tools that enhance security* Security risk environment* Security training |
| 8/1/2019 | 11 a.m. - 12:40 p.m. | Online | 2 CPE | Add |
| Develop Your Company's Scorecard: Keep Success on Track (Webinar) (WA928861)*Basic concepts of the balanced scorecard and how it can be used to improve organization performance
*How leading companies build and implement a balanced scorecard
*How to develop meaningful performance measures and targets
*How your scorecard can drive a performance-informed budget and accountability |
| 9/25/2019 | 7 - 9 a.m. | Online | 2 CPE | Add |
| Advanced Issues: The Art of the Estate Tax Return (Webinar) (WCA70602)*Deceased spousal unused exclusion amount (DSUEA).
*Maximizing fractional interest discounts.
*Strategic choices with estate tax versus income tax planning when preparing Form 706 including changes under the 2017 Tax Act.
*Working with and selecting appraisers.
*Reducing discounts on the death of the first spouse.
*Effective planning and return preparation with FLPs and family LLCs.
*Honing marital deduction reporting.
*Reporting reverse QTIP elections and GST exemption allocations on Form 706.
*Protective and perfected refund claims.
*Form 8971 for basis reporting consistency. |
| 10/23/2019 | 8:30 a.m. - 4 p.m. | Online | 8 CPE | Add |
| Advanced Issues: The Art of the Estate Tax Return (Webinar) (WCA70601)*Deceased spousal unused exclusion amount (DSUEA).
*Maximizing fractional interest discounts.
*Strategic choices with estate tax versus income tax planning when preparing Form 706 including changes under the 2017 Tax Act.
*Working with and selecting appraisers.
*Reducing discounts on the death of the first spouse.
*Effective planning and return preparation with FLPs and family LLCs.
*Honing marital deduction reporting.
*Reporting reverse QTIP elections and GST exemption allocations on Form 706.
*Protective and perfected refund claims.
*Form 8971 for basis reporting consistency. |
| 8/5/2019 | 10:30 a.m. - 6 p.m. | Online | 8 CPE | Add |
| Preparing Form 706: The Federal Estate Tax Return (Webinar) (WCW70602)* Filing requirements, new forms and IRS return review procedures* Claims avoidance against you or your firm... since preparation of the Form 706 has traditionally been the greatest source of liability claims against CPAs* Estate tax return terminology* Action steps upon receipt of the engagement to prepare Form 706* Introduction to each schedule and page on the return* When to use or eschew simplified reporting while making DSUEA elections* Recent developments with basis consistency rules and integration with the Form 706* QTIP elections with otherwise bypass credit-shelter trusts* Practice forms to attach to the estate tax return* Marital deduction elections* Practice tips for penalty avoidance* Reporting elections: Sec. 6166, QTIP, reverse QTIP, QDOT, alternate value and Sec. 2032A |
| 10/16/2019 | 8:30 a.m. - 4 p.m. | Online | 8 CPE | Add |
| Power BI: Prepare Your Data Efficiently for Excel Analysis (Webinar) (WX12321)The major topics that will be covered in this class include:*Getting data into the correct structure*Data sources that you can access*Working with multiple tables and data sources*Steps to import data for analysis*Introduction to Power Query and Get and Transform |
| 8/6/2019 | 12 - 2 p.m. | Online | 2 CPE | Add |
| Power BI: Prepare Your Data Efficiently for Excel Analysis (Webinar) (WX12322)The major topics that will be covered in this class include:*Getting data into the correct structure*Data sources that you can access*Working with multiple tables and data sources*Steps to import data for analysis*Introduction to Power Query and Get and Transform |
| 9/9/2019 | 9 - 11 a.m. | Online | 2 CPE | Add |
| Power BI: Use Power Query to Transform Your Data (Webinar) (WX12353)The major topics that will be covered in this class include:*Append files*Combine multiple files from a folder*Add custom columns*Unpivot a table*Create a lookup table from a tableThis course is #5 in the Microsoft Power BI series of webinars. Click button below to see suggested viewing order. |
| 7/22/2019 | 10:30 a.m. - 12:30 p.m. | Online | 2 CPE | Add |
| Excel: Designing Your Spreadsheets for Maximum Efficiency (Webinar) (WX12528)The major topics that will be covered in this class include:*Excel and its user interface *Basic tasks (fill command, range selection, quick entry)*Creating formulas (absolute/relative reference, copying & pasting, auto-complete) |
| 9/3/2019 | 8 - 10 a.m. | Online | 2 CPE | Add |
| Ethics in Action: Protect and Defend (Webinar) (WA857339)*A history of corporate misdeeds: 1. The problem of "short-termism" and the need for "patient capital"; 2. The problem of over-reliance on government solutions; 3. How we can restore trust in business and protect the integrity of our profession
*Three lines of defense: 1. Financial Managers; 2. Internal Auditors; 3. External Auditors
*Stewardship's attributes and what accounting professionals can do to create corporations that are more responsible to ALL their stakeholders |
| 9/27/2019 | 8 a.m. - 12 p.m. | Online | 4 CPE / 4 Ethics | Add |
| Power, Influence and Ethics (Webinar) (WA848708)*The two sides of leadership
*Practices that build and destroy an organization's value and spirit
*Toxic leader characteristics
*Four sources of leadership power
*Push vs. pull leadership styles
*Six 'Rules of Influence' that cause one person to say 'yes' to another person
*Ways to defend ourselves against toxic leaders
*How to use corporate politics to our advantage and still do the right thing |
| 7/26/2019 | 9 - 10:40 a.m. | Online | 2 CPE / 2 Ethics | Add |
| Power, Influence and Ethics (Webinar) (WA848760)*The two sides of leadership
*Practices that build and destroy an organization's value and spirit
*Toxic leader characteristics
*Four sources of leadership power
*Push vs. pull leadership styles
*Six 'Rules of Influence' that cause one person to say 'yes' to another person
*Ways to defend ourselves against toxic leaders
*How to use corporate politics to our advantage and still do the right thing |
| 8/1/2019 | 7 - 8:40 a.m. | Online | 2 CPE / 2 Ethics | Add |
| The Trustworthy Leader: Ethics and Trust (Webinar) (WA850477)*Ethics
*Leadership |
| 9/10/2019 | 8 - 9:40 a.m. | Online | 2 CPE / 2 Ethics | Add |
| Surgent's Review of Form 709: Gift Tax Return (Self-Study) (JSDL709R)* Form 709: gift tax reporting; the effect of the lifetime exclusion * Present interest versus future interest * The annual exclusion, what qualifies and how is it calculated* When are consenting spouses not required to file Form 709* What gifts are excluded from gift tax reporting* Adequate disclosure requirements and the statute of limitations * Proper gift tax reporting of front-end loaded Section 529 qualified tuition plans * The inclusion of up-to-date revised forms and references *Calculation of unified credit and prior years credit re-calculation*Calculation of additional credit for decedent spouses unused exemption (DSUE) |
| Self-Study | | Format: Downloadable PDF | 2 CPE | Add |
| Surgent's Current Issues in Accounting and Auditing: An Annual Update (Self-Study) (JSDLAAU4)*Recently issued FASB Accounting Standards Updates*Revenue recognition*Leases*Financial instruments*SSARS No. 21, Clarification and Recodification, and other recently issued SSARS*Recently issued AICPA and PCAOB standards*Other important A&A practice matters |
| Self-Study | | Format: Downloadable PDF | 4 CPE | Add |
| Surgent's A&A Hot Topics: Getting a Grasp on the Big Issues (Self-Study) (JSDLAAYR)*New U.S. Accounting Principles*Revenue Recognition*Leases*Recent FASB updates related to financial instruments*The United States Securities and Exchange Commission (SEC) Hot Topics*COSO's Updated Enterprise Risk Management Framework*Current technology trends relevant to CPAs*Auditing and Accounting Services Matters on the Radar |
| Self-Study | | Format: Downloadable PDF | 8 CPE | Add |
| Surgent's Five Critical Issues That A&A Public Accountants Will Need to Face This Year (Self-Study) (JSDLCIA4)*Accounting standards update: High-level rundown of major standards changes effective this year with a focus on practical implications*Cybersecurity and ID theft update: What all CPAs should know about the current threats and scams to keep their personal, firm, and client data secure*Millennials in the workforce*Metrics used to measure and manage CPA firm success*Avoiding professional liability risk on attest and nonattest services |
| Self-Study | | Format: Downloadable PDF | 4 CPE | Add |
| The Ethically Intelligent CPA: Five Principles for Making the Right Decisions Every Time (Webinar) (WA943573)*The five principles of ethical intelligence: 1) Do No Harm 2) Make Things Better 3) Respect Others 4) Be Fair 5) Care
*Applying the principles to your work as a CPA
*How to give and receive criticism well
*The dos and don'ts of apologies
*Using social media with ethical intelligence
*Ethically intelligent CPAs are also successful CPAs |
| 9/7/2019 | 8 - 9 a.m. | Online | 1 CPE / 1 Ethics | Add |
| 4 Simple Steps to Solving the Toughest Problems You Face as a CPA (Webinar) (WA944667)*Ethics
*Leadership
*Character
*Behavior
*Decision making
*Sexual harassment
*Firing an Employee
*Discussing Politics |
| 7/27/2019 | 7 - 8:30 a.m. | Online | 1 CPE / 1 Ethics | Add |
| 4 Simple Steps to Solving the Toughest Problems You Face as a CPA (Webinar) (WA944719)*Ethics
*Leadership
*Character
*Behavior
*Decision making
*Sexual harassment
*Firing an Employee
*Discussing Politics |
| 8/7/2019 | 11 a.m. - 12:30 p.m. | Online | 1 CPE / 1 Ethics | Add |
| 4 Simple Steps to Solving the Toughest Problems You Face as a CPA (Webinar) (WA944823)*Ethics
*Leadership
*Character
*Behavior
*Decision making
*Sexual harassment
*Firing an Employee
*Discussing Politics |
| 9/7/2019 | 3 - 4:30 p.m. | Online | 1 CPE / 1 Ethics | Add |
| Audits of 401(k) Plans (Webinar) (WI930351)* Background of 401(k) audits * Audit planning and pre-engagement activities * Internal control considerations * Auditing the statement of net assets available for benefits * Auditing the statement of changes in net assets available for benefits * Other auditing considerations * The auditor's report *Financial statement disclosures * Supplemental schedules |
| 8/19/2019 | 9:30 a.m. - 5:30 p.m. | Online | 8 CPE | Add |
| Documenting Your Employee Benefit Plan Audit: What You Need to Know (EBPD)*EBP audit planning
*Documentation practices -- statement of net assets available for benefits
*Key audit areas in the statement of changes in net assets available for benefits
*Common documentation deficiencies (and how to avoid them)
*Participant data and participant accounts
*Initial audits, plan mergers and other special issues
*Toolkit items for 401(k), 403(b) and other employee benefit plan audits |
| 10/21/2019 | 8:30 a.m. - 4:30 p.m. | Bloomington, MN | 8 CPE | Add |
| New Data Breaches and Other Cyberfrauds: A 21st Century Risk to Your Organization (CL4DATA)*Types of cyberfrauds and cybersecurity threats
*Ransomware
*Data breaches
*Social engineering
*Policies that help to increase security and prevent cyberattacks
*Internal controls to help prevent and detect cyberfrauds
*2013 Committee of Sponsoring Organizations (COSO) framework on internal controls |
| 10/29/2019 | 1 - 4:30 p.m. | Bloomington, MN | 4 CPE | Add |
| New Applying Professional Skepticism in an Audit (CL4PSKEP)*Professional skepticism
*Professional judgment
*Judgment framework
*Fraud triangle |
| 10/29/2019 | 8:30 a.m. - 12 p.m. | Bloomington, MN | 4 CPE | Add |
| Surgent's Ethics for Tax Professionals (Webinar) (WSEFTP07)*What does practicing before the IRS mean? *Who may practice before the IRS? *What should a tax preparer do if he or she has knowledge of a client's omission of income from a tax return? *May a tax preparer rely on the work of other tax return preparers? *May a tax preparer rely on and use client provided information? *Standards associated with giving advice to clients *Abolishment of the disclaimer requirement |
| 8/12/2019 | 9 - 11 a.m. | Online | 2 CPE / 2 Ethics | Add |
| Surgent's Report of Foreign Bank and Financial Accounts (Webinar) (WSFOR203)*New filing date for FinCen Form 114 *Individuals required to file FinCen Form 114 *Reporting thresholds for FinCen Form 114 *Penalties for failure to file a required FinCen Form 114 *Offshore Voluntary Disclosure Program *Delinquent FBAR Submission Procedures *Other foreign activity reporting, including foreign trusts, partnerships interests, and investments in foreign corporations |
| 8/15/2019 | 12 - 2 p.m. | Online | 2 CPE | Add |
| Surgent's Hiring and Firing of Employees: What You Can and Cannot Do (Webinar) (WSHFEM03)*Employment at will -- what this means in a practical sense *Implied employment contracts *What a prospective employer can ask about, and test for, during employment interviews *Federal anti-discrimination rules applicable to hiring and firing *How to fire an employee and not get sued |
| 9/30/2019 | 12 - 2 p.m. | Online | 2 CPE | Add |
| Surgent's Comparing and Contrasting Retirement Plans for Small- and Medium-Sized Businesses (Webinar) (WSCCSM02)*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 *Tax filing requirements |
| 8/19/2019 | 12 - 2 p.m. | Online | 2 CPE | Add |
| Surgent's Complete Guide to Payroll Taxes and 1099 Issues (Webinar) (WSCGPT01)*Payroll tax requirements for wages, including wages subject to the .9 percent tax, employee benefits and reimbursements, nonqualified deferred compensation, stock options, and tips *Fringe benefits issues, such as health insurance, life insurance, cafeteria plan benefits, accountable and non-accountable plans, standard mileage rates, and per diem rates *Special issues -- Using a common paymaster, how to file W-2s after a takeover, merger, or acquisition, and state and local tax withholding *Statutory employees, independent contractors, and possible changes to Section 530 relief *Penalties -- Who is a responsible person? *Moving expenses and gross-up calculations *Form 941 issues and problems, such as disability benefits, tip income, and deceased employees *Pension issues and payroll taxes including SIMPLE plans, and Section 401(k) and pension distributions *The Electronic Federal Tax Payment System (EFTPS) *Forms I-9, W-9, W-2, 1099, SS-8, and Form 940 |
| 7/26/2019 | 8 a.m. - 4 p.m. | Online | 8 CPE | Add |
| Surgent's Complete Guide to Payroll Taxes and 1099 Issues (Webinar) (WSCGPT02)*Payroll tax requirements for wages, including wages subject to the .9 percent tax, employee benefits and reimbursements, nonqualified deferred compensation, stock options, and tips *Fringe benefits issues, such as health insurance, life insurance, cafeteria plan benefits, accountable and non-accountable plans, standard mileage rates, and per diem rates *Special issues -- Using a common paymaster, how to file W-2s after a takeover, merger, or acquisition, and state and local tax withholding *Statutory employees, independent contractors, and possible changes to Section 530 relief *Penalties -- Who is a responsible person? *Moving expenses and gross-up calculations *Form 941 issues and problems, such as disability benefits, tip income, and deceased employees *Pension issues and payroll taxes including SIMPLE plans, and Section 401(k) and pension distributions *The Electronic Federal Tax Payment System (EFTPS) *Forms I-9, W-9, W-2, 1099, SS-8, and Form 940 |
| 8/22/2019 | 8 a.m. - 4 p.m. | Online | 8 CPE | Add |
| New K2's Blockchain and Emerging Technologies (Webinar) (WC2BET02)*Emerging technology trends such as Blockchain
*Machine Learning
*Artificial Intelligence
*Emerging technology strategies |
| 8/5/2019 | 1 - 2:40 p.m. | Online | 2 CPE | Add |
| New K2's Blockchain and Emerging Technologies (Webinar) (WC2BET03)*Emerging technology trends such as Blockchain
*Machine Learning
*Artificial Intelligence
*Emerging technology strategies |
| 9/23/2019 | 11 a.m. - 12:40 p.m. | Online | 2 CPE | Add |
| New Budgeting and forecasting tools and Techniques (Webinar) (WC2BFT03)* Excel techniques for interacting with the accounting systems* Data Tables* NPV, IRR, XNPV and XIRR* Budgeting forecasting |
| 8/14/2019 | 7 a.m. - 2:30 p.m. | Online | 8 CPE | Add |
| New K2's Excel's Best New Features (Webinar) (WC2EBN02)* Added features in Excel* Power Query* Collaboration tools |
| 8/12/2019 | 11 a.m. - 12:40 p.m. | Online | 2 CPE | Add |
| Excel: Designing Your Spreadsheets for Maximum Efficiency (Webinar) (WX12529)The major topics that will be covered in this class include:*Excel and its user interface *Basic tasks (fill command, range selection, quick entry)*Creating formulas (absolute/relative reference, copying & pasting, auto-complete) |
| 10/29/2019 | 2 - 4 p.m. | Online | 2 CPE | Add |
| Excel: Format Your Spreadsheets for Maximum Impact (Webinar) (WX12538)The major topics that will be covered in this class include:*Create a Default layout (Workbook, sheets, settings)*Using quick formatting tools (Cell Styles, copy & pasting, cell formats)*Printing your spreadsheets (page layout, printing to paper and PDF)*Group mode*Using and creating templates |
| 7/25/2019 | 11:30 a.m. - 1:30 p.m. | Online | 2 CPE | Add |
| Spreadsheet Risk: Can You Eliminate It? (Webinar) (WI916092)*Structural Design *Calculation Formulas |
| 9/4/2019 | 10 a.m. - 12 p.m. | Online | 2 CPE | Add |
| Simplifying Security of Online Passwords (Webinar) (WI925677)*Instruction on best practices for maintaining user IDs and passwords *Review password manager programs *Demonstrate how password manager programs can simplify maintenance of user IDs and passwords |
| 7/25/2019 | 12 - 1 p.m. | Online | 1 CPE | Add |
| Ethics in the Real World: Living Values for Today (Webinar) (WA854271)*Four root causes of unethical business behavior
*Eight steps to create an ethical business environment
*The financial manager's responsibility to lead and implement good ethics in his/her organization |
| 10/1/2019 | 8 - 9:40 a.m. | Online | 2 CPE / 2 Ethics | Add |
| How Good Companies Become Great: Secrets to Success (Webinar) (WA855467)*The link between great companies and their core values
*Getting the right people on the bus and in the right seats
*The Hedgehog Concept -- a model to identify your company's focal point to create maximum value
*How great company leaders differ
*Why a great company is like a flywheel
*Why some great companies fall from greatness |
| 8/8/2019 | 1 - 2:40 p.m. | Online | 2 CPE | Add |
| Use Critical Thinking Skills to Boost Your Impact (Webinar) (WA851311)*Critical Thinking
*Decision Making
*Group Dynamics |
| 8/16/2019 | 11 a.m. - 12:40 p.m. | Online | 2 CPE | Add |
| Ethics in the Real World: Living Values for Today (Webinar) (WA854011)*Four root causes of unethical business behavior
*Eight steps to create an ethical business environment
*The financial manager's responsibility to lead and implement good ethics in his/her organization |
| 8/12/2019 | 10 - 11:40 a.m. | Online | 2 CPE / 2 Ethics | Add |
| New CFO Series: Financial Leadership (CFOS3-19)*Tell me a story -- how and why you should present your company's financial message as a story vs. simply stating the financial results
*Heartfelt leadership -- how to become a more trusted, effective leader who encourages employees to challenge, innovate and collaborate
*Eight attributes of successful people and how to adapt them
*Accounting reimagined -- the future of the profession and how to identify opportunities to innovate your department and your company |
| 10/23/2019 | 8:30 a.m. - 4:30 p.m. | Bloomington, MN | 8 CPE | Add |
| Beyond the Code: The Science of Ethics (SOE2)*How you can resolve competing motivations
*Behavioral cues at the individual, team and organizational levels
*Cognitive tools to combat bias and situation blindness
*Methods to help your team debate problems efficiently
*The science behind cultural norms |
| 11/25/2019 | 8:30 a.m. - 4:30 p.m. | Bloomington, MN | 8 CPE / 8 Ethics | Add |
| Beyond the Code: Ethics in the Real World (ETH)*Why model codes of ethics fail
*The science behind organizational "ethical DNA"
*The psychology behind "tone at the top"
*Interaction between critical thinking and ethics
*Myths about motivation related to decision-making
*Ethical decision-making under pressure
*Ethics and morals -- are they fixed or can we learn to improve? |
| 11/13/2019 | 8:30 a.m. - 4:30 p.m. | Bloomington, MN | 8 CPE / 8 Ethics | Add |
| Farm Tax Update (Simulcast) (WMFTR)*Planning opportunities related to the Tax Cuts and Jobs Act (TCJA)
*In-depth discussion of the Section 199A qualified business income (QBI) deduction
*Do farms need to restructure for maximum tax advantage?
*How the new gross receipts limitations exempt farmers from other complex computations
*Pass-through vs. C Corporation entity planning for operating enterprises
*Bonus depreciation vs. the Section 179 alternative
*How the meals and lodging fringe benefit affects entity planning
*Key tax planning concepts for farm and ranch taxation -- cash accounting methods unique to agriculture, issues of constructive receipt, deferred payments, prepaid expenses and more
*Tax reform provisions that remain unknown and require more IRS guidance |
| 9/24/2019 | 8:30 a.m. - 4:30 p.m. | Online | 8 CPE | Add |
| Surgent's Proven Controls to Steer You Clear of Fraud (Self-Study) (JSDLFFC4)*Fraud's cost -- ACFE's Report to the Nations; Ancillary costs*Why good folks go bad -- What studies indicate; Five interesting findings; Red flags*Combating fraud with controls*Fraud checklists |
| Self-Study | | Format: Downloadable PDF | 4 CPE | Add |
| Surgent's Revenue Recognition, Leases and Financial Instruments: The FASB's "Big Three" (Self-Study) (JSDLFSBT)*The FASB's comprehensive new revenue recognition standard, Topic 606, Revenue from Contracts with Customers, and recent updates to the standard*The new five-step principles-based revenue recognition model *Revenue presentation, disclosures, and implementation guidance and illustrations *Key differences between current U.S. GAAP and the new revenue recognition guidance *The FASB's new ASU, Leases (Topic 842), including recent updates to the new guidance*Overall lease accounting guidance *Lessee vs. Lessor accounting*The FASB's issued ASUs relating to financial instruments on recognition and measurement, impairment, and hedging |
| Self-Study | | Format: Downloadable PDF | 8 CPE | Add |
| Surgent's Top 10 Tax Issues in Dealing with LLCs and Partnerships (Self-Study) (JSDLLP10)*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*Special allocations: flexibility and complexity*Distributions: cash and property, built-in gain or loss*Retirement plan issues: planning options*Basis step-ups: the basic issues *Hot assets: beware of this complicated tax issue *Summary of important provisions of the new tax act |
| Self-Study | | Format: Downloadable PDF | 8 CPE | Add |
| Surgent's Preparation and Compilation Engagements Under the SSARS (Self-Study) (JSDLCOM4)*Relevant sections of SSARS No. 21, Clarification and Recodification*Updates to SSARS No. 21 guidance due to issuance of SSARS Nos. 22, 23 and 24*Comprehensive sample engagement work programs for preparation and compilation engagements*Prescribed form, specified line item, pro forma, and other engagement variations*Complete illustrations of relevant engagement letters, reporting and other required communications for preparation and compilation engagements*SSARS No. 21 implementation issues and peer review feedback |
| Self-Study | | Format: Downloadable PDF | 4 CPE | Add |
| Advanced Issues: The Art of the Estate Tax Return (Webinar) (WCA70603)*Deceased spousal unused exclusion amount (DSUEA).
*Maximizing fractional interest discounts.
*Strategic choices with estate tax versus income tax planning when preparing Form 706 including changes under the 2017 Tax Act.
*Working with and selecting appraisers.
*Reducing discounts on the death of the first spouse.
*Effective planning and return preparation with FLPs and family LLCs.
*Honing marital deduction reporting.
*Reporting reverse QTIP elections and GST exemption allocations on Form 706.
*Protective and perfected refund claims.
*Form 8971 for basis reporting consistency. |
| 10/23/2019 | 10:30 a.m. - 6 p.m. | Online | 8 CPE | Add |
| GST Tax From A to Z (Webinar) (WCGSTE01)* Events that trigger GST tax* Allocation rules for GST exemption* How to implement and report qualified severances of trusts* GST on Form 709: Allocation of exemption (current, late and protective elections)* Completion of Schedule R to Form 706; Forms 706GS(D) and 706GS(T)* Reverse QTIP elections and portability elections* GST tax traps with life insurance trusts and advanced planning* Crummey trusts* GST issues with subtrust funding and administration on death of first spouse* Impact of recent changes in law. |
| 8/15/2019 | 10:30 a.m. - 6 p.m. | Online | 8 CPE | Add |
| Preparing Form 706: The Federal Estate Tax Return (Webinar) (WCW70601)* Filing requirements, new forms and IRS return review procedures* Claims avoidance against you or your firm... since preparation of the Form 706 has traditionally been the greatest source of liability claims against CPAs* Estate tax return terminology* Action steps upon receipt of the engagement to prepare Form 706* Introduction to each schedule and page on the return* When to use or eschew simplified reporting while making DSUEA elections* Recent developments with basis consistency rules and integration with the Form 706* QTIP elections with otherwise bypass credit-shelter trusts* Practice forms to attach to the estate tax return* Marital deduction elections* Practice tips for penalty avoidance* Reporting elections: Sec. 6166, QTIP, reverse QTIP, QDOT, alternate value and Sec. 2032A |
| 8/16/2019 | 10:30 a.m. - 6 p.m. | Online | 8 CPE | Add |
| Preparing Form 706: The Federal Estate Tax Return (Webinar) (WCW70603)* Filing requirements, new forms and IRS return review procedures* Claims avoidance against you or your firm... since preparation of the Form 706 has traditionally been the greatest source of liability claims against CPAs* Estate tax return terminology* Action steps upon receipt of the engagement to prepare Form 706* Introduction to each schedule and page on the return* When to use or eschew simplified reporting while making DSUEA elections* Recent developments with basis consistency rules and integration with the Form 706* QTIP elections with otherwise bypass credit-shelter trusts* Practice forms to attach to the estate tax return* Marital deduction elections* Practice tips for penalty avoidance* Reporting elections: Sec. 6166, QTIP, reverse QTIP, QDOT, alternate value and Sec. 2032A |
| 10/16/2019 | 10:30 a.m. - 6 p.m. | Online | 8 CPE | Add |
| Ethics in Action: Protect and Defend (Webinar) (WA857079)*A history of corporate misdeeds: 1. The problem of "short-termism" and the need for "patient capital"; 2. The problem of over-reliance on government solutions; 3. How we can restore trust in business and protect the integrity of our profession
*Three lines of defense: 1. Financial Managers; 2. Internal Auditors; 3. External Auditors
*Stewardship's attributes and what accounting professionals can do to create corporations that are more responsible to ALL their stakeholders |
| 8/2/2019 | 7 - 11 a.m. | Online | 4 CPE / 4 Ethics | Add |
| Power, Influence and Ethics (Webinar) (WA848968)*The two sides of leadership
*Practices that build and destroy an organization's value and spirit
*Toxic leader characteristics
*Four sources of leadership power
*Push vs. pull leadership styles
*Six 'Rules of Influence' that cause one person to say 'yes' to another person
*Ways to defend ourselves against toxic leaders
*How to use corporate politics to our advantage and still do the right thing |
| 9/12/2019 | 7 - 8:40 a.m. | Online | 2 CPE / 2 Ethics | Add |
| Power, Influence and Ethics (Webinar) (WA849020)*The two sides of leadership
*Practices that build and destroy an organization's value and spirit
*Toxic leader characteristics
*Four sources of leadership power
*Push vs. pull leadership styles
*Six 'Rules of Influence' that cause one person to say 'yes' to another person
*Ways to defend ourselves against toxic leaders
*How to use corporate politics to our advantage and still do the right thing |
| 9/25/2019 | 11 a.m. - 12:40 p.m. | Online | 2 CPE / 2 Ethics | Add |
| The Trustworthy Leader: Ethics and Trust (Webinar) (WA850418)*Ethics
*Leadership |
| 8/23/2019 | 7 - 8:40 a.m. | Online | 2 CPE / 2 Ethics | Add |
| Farm Tax Update (XCMFTR)*Planning opportunities related to the Tax Cuts and Jobs Act (TCJA)
*In-depth discussion of the Section 199A qualified business income (QBI) deduction
*Do farms need to restructure for maximum tax advantage?
*How the new gross receipts limitations exempt farmers from other complex computations
*Pass-through vs. C Corporation entity planning for operating enterprises
*Bonus depreciation vs. the Section 179 alternative
*How the meals and lodging fringe benefit affects entity planning
*Key tax planning concepts for farm and ranch taxation -- cash accounting methods unique to agriculture, issues of constructive receipt, deferred payments, prepaid expenses and more
*Tax reform provisions that remain unknown and require more IRS guidance |
| 9/24/2019 | 8:30 a.m. - 4:30 p.m. | Detroit Lakes, MN | 8 CPE | Add |
| Farm Tax Update (ZSSFTR)*Planning opportunities related to the Tax Cuts and Jobs Act (TCJA)
*In-depth discussion of the Section 199A qualified business income (QBI) deduction
*Do farms need to restructure for maximum tax advantage?
*How the new gross receipts limitations exempt farmers from other complex computations
*Pass-through vs. C Corporation entity planning for operating enterprises
*Bonus depreciation vs. the Section 179 alternative
*How the meals and lodging fringe benefit affects entity planning
*Key tax planning concepts for farm and ranch taxation -- cash accounting methods unique to agriculture, issues of constructive receipt, deferred payments, prepaid expenses and more
*Tax reform provisions that remain unknown and require more IRS guidance |
| 8/19/2019 | 8:30 a.m. - 4:30 p.m. | Mankato, MN | 8 CPE | Add |
| Surgent's Annual Accounting and Auditing Update (Webinar) (WSACAU17)*Private company standard setting activities *Recently issued FASB Accounting Standards Updates * Revenue recognition * Leases *Other items on the FASB's Technical Agenda *Recently issued SASs and other AICPA and PCAOB activity *SSARS No. 21, Clarification and Recodification and other recently issued SSARS *Audit quality issues *Other important AandA practice matters |
| 8/2/2019 | 8 a.m. - 4 p.m. | Online | 8 CPE | Add |
| Surgent's Annual Accounting and Auditing Update (Webinar) (WSACAU19)*Private company standard setting activities *Recently issued FASB Accounting Standards Updates * Revenue recognition * Leases *Other items on the FASB's Technical Agenda *Recently issued SASs and other AICPA and PCAOB activity *SSARS No. 21, Clarification and Recodification and other recently issued SSARS *Audit quality issues *Other important AandA practice matters |
| 8/19/2019 | 8 a.m. - 4 p.m. | Online | 8 CPE | Add |
| How to Hire Honest People (Webinar) (WA942264)*The high cost of low character
*Why knowledge and skill aren't enough to be a good employee--or agent/broker
*The ten crucial qualities of high-character CPAs and their employees: 1) Honesty 2) Accountability 3) Care 4) Courage 5) Fairness 6) Gratitude 7) Humility 8) Loyalty 9) Patience 10) Presence
*Questions for evaluating these qualities in job candidates
*The call to action: how to put these ten qualities into practice immediately--and why your business depends on it |
| 8/20/2019 | 5 - 11:20 p.m. | Online | 6 CPE / 6 Ethics | Add |
| How to Hire Honest People (Webinar) (WA942158)*The high cost of low character
*Why knowledge and skill aren't enough to be a good employee--or agent/broker
*The ten crucial qualities of high-character CPAs and their employees: 1) Honesty 2) Accountability 3) Care 4) Courage 5) Fairness 6) Gratitude 7) Humility 8) Loyalty 9) Patience 10) Presence
*Questions for evaluating these qualities in job candidates
*The call to action: how to put these ten qualities into practice immediately--and why your business depends on it |
| 7/27/2019 | 10 a.m. - 4:20 p.m. | Online | 6 CPE / 6 Ethics | Add |
| How to Hire Honest People (Webinar) (WA942370)*The high cost of low character
*Why knowledge and skill aren't enough to be a good employee--or agent/broker
*The ten crucial qualities of high-character CPAs and their employees: 1) Honesty 2) Accountability 3) Care 4) Courage 5) Fairness 6) Gratitude 7) Humility 8) Loyalty 9) Patience 10) Presence
*Questions for evaluating these qualities in job candidates
*The call to action: how to put these ten qualities into practice immediately--and why your business depends on it |
| 9/23/2019 | 8 a.m. - 2:20 p.m. | Online | 6 CPE / 6 Ethics | Add |
| The Ethically Intelligent CPA: Five Principles for Making the Right Decisions Every Time (Webinar) (WA943625)*The five principles of ethical intelligence: 1) Do No Harm 2) Make Things Better 3) Respect Others 4) Be Fair 5) Care
*Applying the principles to your work as a CPA
*How to give and receive criticism well
*The dos and don'ts of apologies
*Using social media with ethical intelligence
*Ethically intelligent CPAs are also successful CPAs |
| 9/23/2019 | 7 - 8 a.m. | Online | 1 CPE / 1 Ethics | Add |
| New Implementing Internal Controls in QuickBooks Environments (Webinar) (WC2ICQ05)* Internal controls in QuickBooks environments* Common types of internal controls* QuickBooks-based organization's internal control structure* Internal controls using tools and features found in various editions of QuickBooks |
| 9/27/2019 | 8 - 11:30 a.m. | Online | 4 CPE | Add |
| New K2's Implementing Password Management and Data Loss Prevention Tools for Better Security (Webinar) (WC2PID02)*Data Loss Prevention Strategy
*Password Management
*Authentication Controls |
| 8/30/2019 | 1 - 2:40 p.m. | Online | 2 CPE | Add |
| New Securing Your Data (Webinar) (WC2SEC04)* Security risks in your organization* Protect sensitive data* PC security* Security procedures |
| 8/9/2019 | 11 a.m. - 2:30 p.m. | Online | 4 CPE | Add |
| New Advanced QuickBooks Tips and Techniques (Webinar) (WC2AQB03)* QuickBooks Statement Writer* QuickBooks Accountants' Copy feature* QuickBooks Client Data Review |
| 7/23/2019 | 8 - 11:30 a.m. | Online | 4 CPE | Add |
| Surgent's Food, Beverage and Entertainment Expensing After Tax Reform (Webinar) (WSELEX03)*New rules relating to the deductibility of activities considered entertainment, amusement, or recreation and membership dues/professional dues *Deductibility of food and beverage expenses *Qualified transportation expenses *Deduction for facilities expenses |
| 10/23/2019 | 12 - 2 p.m. | Online | 2 CPE | Add |
| Surgent's Monthly Tax Update with Mike Tucker and Jeff Jacobs (Webinar) (WSTUJM09)*What's new with regard to tax law changes -- new legislative developments analyzed as soon as they occur *Planning implications with respect to new tax developments -- how to take advantage of new tax planning opportunities and strategies *IRS rulings, regulations and notices of importance to general tax practitioners, what they are, how they work, and how they can be used to the benefit of clients *Case law developments -- what general tax practitioners need to know about new court rulings |
| 8/23/2019 | 9 - 11 a.m. | Online | 2 CPE | Add |
| Surgent's Monthly Tax Update with Mike Tucker and Jeff Jacobs (Webinar) (WSTUJM11)*What's new with regard to tax law changes -- new legislative developments analyzed as soon as they occur *Planning implications with respect to new tax developments -- how to take advantage of new tax planning opportunities and strategies *IRS rulings, regulations and notices of importance to general tax practitioners, what they are, how they work, and how they can be used to the benefit of clients *Case law developments -- what general tax practitioners need to know about new court rulings |
| 9/18/2019 | 6 - 8 p.m. | Online | 2 CPE | Add |
| Surgent's New Depreciation Rules for Bonus and Section 179 Expensing After Tax Reform (Webinar) (WSDRBE03)*Section 179 *Bonus depreciation *Listed property *Depreciation rules for Qualified Improvement Property *When maximizing depreciation expense might not be the optimal tax strategy |
| 10/18/2019 | 12 - 2 p.m. | Online | 2 CPE | Add |
| Office 365: Understanding and Managing Groups (Webinar) (WX12160)The key topics that will be covered in this course include:*An introduction into Groups in Office 365*A deep dive review of how to setup Groups*Examples of how organizations can use Groups to enhance collaboration*A review of how to manage Groups |
| 10/8/2019 | 12 - 2 p.m. | Online | 2 CPE | Add |
| Power BI: Go Beyond PivotTables with Power Pivot (Webinar) (WX12365)*Data modeling in Power Pivot
*Using basic DAX to create calculations
*What are and when to use calculated columns and measures
*Using the data model in Power Pivot to create PivotTables
*Hierarchies in Power Pivot |
| 8/21/2019 | 9 a.m. - 1 p.m. | Online | 4 CPE | Add |
| Power BI: Use PBI Desktop to Create Reports and Dashboards (Webinar) (WX12386)The major topics that will be covered in this class include:*Tour of the Power BI Desktop interface*Using Power BI Desktop to connect to data sources*Available visualizations in Power BI Desktop*Building interactivity into visualizations |
| 7/29/2019 | 8 a.m. - 12 p.m. | Online | 4 CPE | Add |
| New A/R and A/P: Effective Management Techniques (Webinar) (WX12926)*Leverage technology to manage A/R and A/P*Structure A/R to provide your organization a strategic advantage*Ten ways to collect your money*Make A/P a tool to enhance your Supply Chain's potential*Use bench marking metrics to manage and track the effectiveness of A/R and A/P in cash management |
| 7/26/2019 | 8 - 10 a.m. | Online | 2 CPE | Add |
| New A/R and A/P: Effective Management Techniques (Webinar) (WX12928)*Leverage technology to manage A/R and A/P*Structure A/R to provide your organization a strategic advantage*Ten ways to collect your money*Make A/P a tool to enhance your Supply Chain's potential*Use bench marking metrics to manage and track the effectiveness of A/R and A/P in cash management |
| 9/26/2019 | 10:30 a.m. - 12:30 p.m. | Online | 2 CPE | Add |
| New A/R and A/P: Effective Management Techniques (Webinar) (WX12927)*Leverage technology to manage A/R and A/P*Structure A/R to provide your organization a strategic advantage*Ten ways to collect your money*Make A/P a tool to enhance your Supply Chain's potential*Use bench marking metrics to manage and track the effectiveness of A/R and A/P in cash management |
| 8/28/2019 | 10 a.m. - 12 p.m. | Online | 2 CPE | Add |
| New A/R and A/P: Effective Management Techniques (Webinar) (WX12929)*Leverage technology to manage A/R and A/P*Structure A/R to provide your organization a strategic advantage*Ten ways to collect your money*Make A/P a tool to enhance your Supply Chain's potential*Use bench marking metrics to manage and track the effectiveness of A/R and A/P in cash management |
| 10/30/2019 | 10:30 a.m. - 12:30 p.m. | Online | 2 CPE | Add |
| Surgent's Annual Accounting and Auditing Update (Webinar) (WSACAU21)*Private company standard setting activities *Recently issued FASB Accounting Standards Updates * Revenue recognition * Leases *Other items on the FASB's Technical Agenda *Recently issued SASs and other AICPA and PCAOB activity *SSARS No. 21, Clarification and Recodification and other recently issued SSARS *Audit quality issues *Other important AandA practice matters |
| 8/30/2019 | 8 a.m. - 4 p.m. | Online | 8 CPE | Add |
| Surgent's Guide and Update to Compilations, Reviews and Preparations (Webinar) (WSCRU404)*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. 24, Omnibus Statement on Standards for Accounting and Review Services - 2018 *SSARS No. 22, Compilation of Pro Forma Financial Information *Comprehensive sample engagement work programs for every level of SSARS No. 21 service *Complete illustrations of engagement letters, management representation letter, reporting and other required communications for every level of SSARS No. 21 service *Quality issues related to SSARS No. 21 engagements *Other current ARSC agenda items and projects |
| 9/19/2019 | 8 - 11:30 a.m. | Online | 4 CPE | Add |
| Surgent's Financial Reporting Update for Tax Practitioners (Webinar) (WSAAUP04)*Recent standard setting and consulting activities at the PCC, FASB, ASB, and ARSC *Tax basis financial statements *SSARS No. 21, Clarification and Recodification, and other recently issued SSARS |
| 8/26/2019 | 8 a.m. - 4 p.m. | Online | 8 CPE | Add |
| Surgent's Financial Reporting Update for Tax Practitioners (Webinar) (WSAAUP05)*Recent standard setting and consulting activities at the PCC, FASB, ASB, and ARSC *Tax basis financial statements *SSARS No. 21, Clarification and Recodification, and other recently issued SSARS |
| 9/18/2019 | 8 a.m. - 4 p.m. | Online | 8 CPE | Add |
| Surgent's Key COSO Concepts: Managing Risk to Achieve Your Business Objectives (Self-Study) (JSDLCOS4)*Important elements of the 2013 COSO guidance and how they can be applied to manage threats to an entity's ability to achieve its objectives *Key components of internal control per the COSO Internal Control - Integrated Framework, and the significant role each plays in the design and operating effectiveness of internal control over reliable financial reporting *Evaluating design and implementation of an entity's design on internal controls, including impact on risk of material misstatement in financial statements *Testing controls for operating effectiveness, including determining sufficiency and appropriateness of the nature, timing, and extent of control testing procedures *Special considerations when using outside service organizations *Key concepts of the Enterprise Risk Management that expands on internal control, providing a more robust and extensive focus of broader risk management |
| Self-Study | | Format: Downloadable PDF | 4 CPE | Add |
| Surgent's Compilations, Reviews and Preparations: Engagement Performance and Annual Update (Self-Study) (JSDLCRAU)*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*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 |
| Self-Study | | Format: Downloadable PDF | 8 CPE | Add |
| Surgent's Compilation and Review Overview (Self-Study) (JSDLCROV)*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, Compilation of Pro Forma Financial Information, and SSARS No. 23, Omnibus Statement on Standards for Accounting and Review Services -- 2016 |
| Self-Study | | Format: Downloadable PDF | 2 CPE | Add |
| Surgent's Professional Skepticism (Audit Skills Training - Level 1) (Self-Study) (JSODA1M3)*Understand the importance of professional skepticism, especially when performing attest services *Recognize fraud responsibilities in a financial statement audit *Explain the varying levels of persuasiveness of audit evidence |
| Self-Study | | Format: On-Demand | 3 CPE | Add |
| Use Critical Thinking Skills to Boost Your Impact (Webinar) (WA851251)*Critical Thinking
*Decision Making
*Group Dynamics |
| 7/19/2019 | 7 - 8:40 a.m. | Online | 2 CPE | Add |
| Power, Influence and Ethics (Webinar) (WA849072)*The two sides of leadership
*Practices that build and destroy an organization's value and spirit
*Toxic leader characteristics
*Four sources of leadership power
*Push vs. pull leadership styles
*Six 'Rules of Influence' that cause one person to say 'yes' to another person
*Ways to defend ourselves against toxic leaders
*How to use corporate politics to our advantage and still do the right thing |
| 10/1/2019 | 7 - 8:40 a.m. | Online | 2 CPE / 2 Ethics | Add |
| The Trustworthy Leader: Ethics and Trust (Webinar) (WA850359)*Ethics
*Leadership |
| 8/8/2019 | 8 - 9:40 a.m. | Online | 2 CPE / 2 Ethics | Add |
| Nonprofits: Working with or Serving on Nonprofit Boards (Webinar) (WA852451)* Become acquainted with board responsibilities, needs, and challenges
* Learn about competencies needed on nonprofit boards
* Examine the current state of nonprofits and the implications for board activities
* Find out what board members must know about serving as a board member |
| 9/10/2019 | 10 - 11:40 a.m. | Online | 2 CPE | Add |
| Excel Bootcamp: Building Great Spreadsheets (Webinar) (WX12093)The key topics that will be covered in this course include:*Building your spreadsheets for maximum efficiency and accuracy*The most popular functions and formulas*How to audit your spreadsheets to detect errors in formula logic*How to analyze your data with PivotTables and Excel's Power BI Tools*Tools for presenting your spreadsheets in a meaningful way |
| 10/21/2019 | 8 a.m. - 4 p.m. | Online | 8 CPE | Add |
| Office 365: Improving Collaboration Using the Teams App (Webinar) (WX12186)The key topics that will be covered in this course include: *An introduction into Microsoft Teams in Office 365*A deep dive review of how to setup Teams*Examples of how organizations can use Teams*A review of how to manage Teams |
| 8/7/2019 | 12 - 2 p.m. | Online | 2 CPE | Add |
| Data Analytics & Business Intelligence: What You Should Know (Webinar) (WX12265)The key topics that will be covered in this course include:*Understanding key concepts and nomenclature related to data analytics and BI*Review of practical applications for Auditors, CFOs & Controllers*Powerful and popular data analytic and BI tools*Dashboards - the new reporting model*A real-life case study from start to finish |
| 8/5/2019 | 8 a.m. - 4 p.m. | Online | 8 CPE | Add |
| Office 365: Understanding and Managing Groups (Webinar) (WX12159)The key topics that will be covered in this course include:*An introduction into Groups in Office 365*A deep dive review of how to setup Groups*Examples of how organizations can use Groups to enhance collaboration*A review of how to manage Groups |
| 8/27/2019 | 9 - 11 a.m. | Online | 2 CPE | Add |
| New Advanced QuickBooks Tips and Techniques (Webinar) (WC2AQB04)* QuickBooks Statement Writer* QuickBooks Accountants' Copy feature* QuickBooks Client Data Review |
| 7/23/2019 | 11 a.m. - 2:30 p.m. | Online | 4 CPE | Add |
| K2's Business Continuity: Best Practices for Managing the Risks (Webinar) (WC2BCO05)* Business Continuity Plan (BCP)* Disaster recovery plans* Data backups |
| 10/3/2019 | 7 a.m. - 2:30 p.m. | Online | 8 CPE | Add |
| New Cloud Computing (Webinar) (WC2CLC03)*Cloud Computing
*Cloud computing vendors
*Cloud-based solutions
*Security and data availability
*Storing data in the Cloud |
| 8/19/2019 | 7 a.m. - 2:30 p.m. | Online | 8 CPE | Add |
| New K2's CPA Firm Technologies: Helping Your Practice Grow (Webinar) (WC2CPA03)* Firm Efficiency* Productivity Tools* Client and Team Member Experience |
| 10/1/2019 | 1 - 2:40 p.m. | Online | 2 CPE | Add |
| 4 Simple Steps to Solving the Toughest Problems You Face as a CPA (Webinar) (WA944771)*Ethics
*Leadership
*Character
*Behavior
*Decision making
*Sexual harassment
*Firing an Employee
*Discussing Politics |
| 8/20/2019 | 2 - 3:30 p.m. | Online | 1 CPE / 1 Ethics | Add |
| How to Hire Honest People (Webinar) (WA942317)*The high cost of low character
*Why knowledge and skill aren't enough to be a good employee--or agent/broker
*The ten crucial qualities of high-character CPAs and their employees: 1) Honesty 2) Accountability 3) Care 4) Courage 5) Fairness 6) Gratitude 7) Humility 8) Loyalty 9) Patience 10) Presence
*Questions for evaluating these qualities in job candidates
*The call to action: how to put these ten qualities into practice immediately--and why your business depends on it |
| 9/7/2019 | 9 a.m. - 3:20 p.m. | Online | 6 CPE / 6 Ethics | Add |
| The Ethically Intelligent CPA: Five Principles for Making the Right Decisions Every Time (Webinar) (WA943417)*The five principles of ethical intelligence: 1) Do No Harm 2) Make Things Better 3) Respect Others 4) Be Fair 5) Care
*Applying the principles to your work as a CPA
*How to give and receive criticism well
*The dos and don'ts of apologies
*Using social media with ethical intelligence
*Ethically intelligent CPAs are also successful CPAs |
| 7/27/2019 | 9 - 10 a.m. | Online | 1 CPE / 1 Ethics | Add |
| The Ethically Intelligent CPA: Five Principles for Making the Right Decisions Every Time (Webinar) (WA943521)*The five principles of ethical intelligence: 1) Do No Harm 2) Make Things Better 3) Respect Others 4) Be Fair 5) Care
*Applying the principles to your work as a CPA
*How to give and receive criticism well
*The dos and don'ts of apologies
*Using social media with ethical intelligence
*Ethically intelligent CPAs are also successful CPAs |
| 8/20/2019 | 4 - 5 p.m. | Online | 1 CPE / 1 Ethics | Add |
| Surgent's Top Business Tax Planning Strategies After Tax Reform (Webinar) (WSBTPS03)*Taking maximum advantage of the Section 199A 20% deduction *Consider whether the reduction in C Corporation tax rates merits converting to a C Corporation *Limit the impact of the new loss limitation rules for taxpayers other than C Corporations *Take maximum advantage of the opportunity to deduct research and experimental expenditures *Avoid the limitation on the deduction of net business interest expense by electing ADS depreciation *Minimize the limitation of the deduction of expenses for entertainment and certain fringe benefits *Take advantage of more tax-efficient tax accounting methods |
| 9/24/2019 | 12 - 2 p.m. | Online | 2 CPE | Add |
| Surgent's Top Business Tax Planning Strategies After Tax Reform (Webinar) (WSBTPS04)*Taking maximum advantage of the Section 199A 20% deduction *Consider whether the reduction in C Corporation tax rates merits converting to a C Corporation *Limit the impact of the new loss limitation rules for taxpayers other than C Corporations *Take maximum advantage of the opportunity to deduct research and experimental expenditures *Avoid the limitation on the deduction of net business interest expense by electing ADS depreciation *Minimize the limitation of the deduction of expenses for entertainment and certain fringe benefits *Take advantage of more tax-efficient tax accounting methods |
| 9/30/2019 | 9 - 11 a.m. | Online | 2 CPE | Add |
| Surgent's Choosing the Right Business Entity Post-Tax Reform (Webinar) (WSCETA06)*Businesses operating as a C Corporation *Businesses operating as a pass-through entity *Converting to a C Corporation in 2018 *Adopting S Corporation status *The impact of the 20% deduction on pass-through entities *Loss limitation provisions under the new tax legislation |
| 8/6/2019 | 9 - 11 a.m. | Online | 2 CPE | Add |
| Surgent's Section 754 Step-Up in Basis: Understanding the Tax Issues for Partnerships and LLCs (Webinar) (WSS75405)*How and why a partnership makes a 754 election *The effect of the 754 election when an interest in a partnership is sold or inherited *How the 754 election applies when a partnership makes a distribution of property to one or more of its partners *Allocating the 754 basis adjustment |
| 8/6/2019 | 12 - 2 p.m. | Online | 2 CPE | Add |
| Surgent's Annual Accounting and Auditing Update (Webinar) (WSACAU16)*Private company standard setting activities *Recently issued FASB Accounting Standards Updates * Revenue recognition * Leases *Other items on the FASB's Technical Agenda *Recently issued SASs and other AICPA and PCAOB activity *SSARS No. 21, Clarification and Recodification and other recently issued SSARS *Audit quality issues *Other important AandA practice matters |
| 7/25/2019 | 8 a.m. - 4 p.m. | Online | 8 CPE | Add |
| Surgent's Annual Accounting and Auditing Update (Webinar) (WSACAU24)*Private company standard setting activities *Recently issued FASB Accounting Standards Updates * Revenue recognition * Leases *Other items on the FASB's Technical Agenda *Recently issued SASs and other AICPA and PCAOB activity *SSARS No. 21, Clarification and Recodification and other recently issued SSARS *Audit quality issues *Other important AandA practice matters |
| 9/18/2019 | 8 a.m. - 4 p.m. | Online | 8 CPE | Add |
| Surgent's Preparation and Compilation Engagements under the SSARS (Webinar) (WSCOM404)*Relevant sections of SSARS No. 21, Clarification and Recodification *Updates to SSARS No. 21 guidance due to issuance of SSARS Nos. 22, 23 and 24 *Comprehensive sample engagement work programs for preparation and compilation engagements *Prescribed form, specified line item, pro forma, and other engagement variations *Complete illustrations of relevant engagement letters, reporting and other required communications for preparation and compilation engagements *SSARS No. 21 implementation issues and peer review feedback |
| 9/20/2019 | 12 - 3:30 p.m. | Online | 4 CPE | Add |
| Surgent's Compilations, Reviews and Preparations: Engagement Performance and Annual Update (Webinar) (WSCRAU16)*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 *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 |
| 7/22/2019 | 8 a.m. - 4 p.m. | Online | 8 CPE | Add |
| Surgent's Independence: Nonattest and Attest Services (Audit Skills Training - Level 3) (Self-Study) (JSODA3M1)*Overview of the PEEC Conceptual Framework*Familiarity, self-interest, self-review and other independence threats*General requirements and management responsibilities when performing both attest and non-attest services*Safeguards for common independence threats |
| Self-Study | | Format: On-Demand | 3 CPE / 3 Ethics | Add |
| Surgent's Fraud in Smaller and Midsize Environments (Audit Skills Training - Level 4) (Self-Study) (JSODA4M1)*Fraud trends per the Association of Certified Fraud Examiners (ACFE) Annual Report on Fraud and Abuse*Real-life examples of fraud in smaller-entity and nonprofit environments.*Cyber-security risks of fraud*Responsibilities for communicating abuse on an audit in accordance with Government Auditing Standards*The impact of known and potential impact of fraud on an auditor's report |
| Self-Study | | Format: On-Demand | 3 CPE | Add |
| Surgent's Assessing Risk for a Higher Quality Audit (Audit Skills Training - Level 4) (Self-Study) (JSODA4M3)*Overview of the audit process*Linking risk of material misstatement to the detailed audit plan*Tailoring standard audit programs based on assessed risk*Engagement team discussion agenda items and best practices*Evaluating the appropriateness of audit evidence *Common efficiency considerations by audit area |
| Self-Study | | Format: On-Demand | 3 CPE | Add |
| New Relationship Networking (Webinar) (WA134476)*Networking*Relationship Management |
| 10/11/2019 | 1 - 3 p.m. | Online | 2 CPE | Add |
| New K2's Excel Best Practices (Webinar) (WC2EBP01)* Spreadsheet design* Excel's Table feature* Excel features* Sharing and collaborating with others* Defined Names in Excel* Securing Excel data |
| 7/19/2019 | 7 a.m. - 2:30 p.m. | Online | 8 CPE | Add |
| New K2's Excel Data Magic: Advanced PivotTables & Power Pivot (Webinar) (WC2EDM08)* External data sources into Excel* Data Models and build PivotTables* Power Pivot, including PivotTables that summarize data from multiple data sources* Data Analysis Expressions* Key Performance Indicators, Dimensions, and Hierarchies to Power Pivot-based PivotTables |
| 10/30/2019 | 8 a.m. - 3:30 p.m. | Online | 8 CPE | Add |
| New K2's Accessing and Cleaning Data with Excel, Power Query and Power BI (Webinar) (WC2ACD02)* Power Query, Power Pivot, and Power BI Content Packs |
| 8/20/2019 | 11 a.m. - 12:40 p.m. | Online | 2 CPE | Add |
| New K2's Advanced Excel (Webinar) (WC2ADE04)*Excel workbooks
*Excel advanced features
*Link data into Excel from external sources
*Advanced functions
*Data Tables, Subtotals, Slicers, Filters, and PivotTables |
| 8/8/2019 | 8 a.m. - 3:30 p.m. | Online | 8 CPE | Add |
| Applying the Uniform Guidance in Your Single Audits (Webinar) (WI923413)* Introduction to single audits *Preparation of the schedule of expenditures of federal awards and determining major programs *Understanding, assessing and testing internal control *Testing compliance with federal statutes and regulations and applicable compliance requirements *Auditor reporting in a Uniform Guidance compliance audit *Program-specific audits *Administrative requirements and cost principles in a single audit * Update on Government Auditing Standards, 2018 Revision |
| 10/1/2019 | 8 a.m. - 4 p.m. | Online | 8 CPE | Add |
| How to Hire Honest People (Webinar) (WA942211)*The high cost of low character
*Why knowledge and skill aren't enough to be a good employee--or agent/broker
*The ten crucial qualities of high-character CPAs and their employees: 1) Honesty 2) Accountability 3) Care 4) Courage 5) Fairness 6) Gratitude 7) Humility 8) Loyalty 9) Patience 10) Presence
*Questions for evaluating these qualities in job candidates
*The call to action: how to put these ten qualities into practice immediately--and why your business depends on it |
| 8/7/2019 | 7 a.m. - 1:20 p.m. | Online | 6 CPE / 6 Ethics | Add |
| Preparation, Compilation and Review Engagements: Update and Review (CL4COMP)*Overview of preparation, compilation and review guidance
*Accounting and reporting issues
*Current practice issues
*Common peer review deficiencies and how to avoid them
*Current and future standard-setting projects |
| 10/29/2019 | 1 - 4:30 p.m. | Bloomington, MN | 4 CPE | Add |
| The Bottom Line on the New Lease Accounting Requirements (CL4LEAS)*Lease classification
*Amortization of the lease asset
*Derecognition of the underlying asset
*Recognition of lease receivables
*Lessee accounting model -- lease classification, amortization of the right-of-use asset and interest on the lease liability
*Lessor accounting model -- profit recognition and collectability |
| 10/30/2019 | 1 - 4:30 p.m. | Bloomington, MN | 4 CPE | Add |
| Accounting and Auditing Update (CL4AUAA)*Recently issued accounting and auditing guidance
*Financial instruments
*Leases
*Revenue recognition
*Projects on the horizon from the ASB and Public Company Accounting Oversight Board (PCAOB) |
| 10/29/2019 | 8:30 a.m. - 12 p.m. | Bloomington, MN | 4 CPE | Add |
| Power BI: Analyze Your Data With Excel Pivot Tables (Webinar) (WX12333)The major topics that will be covered in this class include:*The advantages of PivotTable for Data Analysis*Step-by-Step PivotTable creation*Creating PivotCharts |
| 9/11/2019 | 8 a.m. - 12 p.m. | Online | 4 CPE | Add |
| Power BI: Create Excel Dashboards for Maximum Impact (Webinar) (WX12344)The major topics that will be covered in this class include:*Dashboard design guidelines*Using Excel features to create visuals*Using visuals to create dashboards*Introduce new Power BI tools that enhance visual and dashboard creationThis course is #4 in the Microsoft Power BI series of webinars. Click button below to see suggested viewing order. |
| 9/11/2019 | 1 - 3 p.m. | Online | 2 CPE | Add |
| Power BI: Use Power Query to Transform Your Data (Webinar) (WX12354)The major topics that will be covered in this class include:*Append files*Combine multiple files from a folder*Add custom columns*Unpivot a table*Create a lookup table from a tableThis course is #5 in the Microsoft Power BI series of webinars. Click button below to see suggested viewing order. |
| 8/19/2019 | 8 - 10 a.m. | Online | 2 CPE | Add |
| Power BI: Use Power Query to Transform Your Data (Webinar) (WX12355)The major topics that will be covered in this class include:*Append files*Combine multiple files from a folder*Add custom columns*Unpivot a table*Create a lookup table from a tableThis course is #5 in the Microsoft Power BI series of webinars. Click button below to see suggested viewing order. |
| 9/17/2019 | 1 - 3 p.m. | Online | 2 CPE | Add |
| Surgent's Monthly Tax Update with Mike Tucker and Jeff Jacobs (Webinar) (WSTUJM07)*What's new with regard to tax law changes -- new legislative developments analyzed as soon as they occur *Planning implications with respect to new tax developments -- how to take advantage of new tax planning opportunities and strategies *IRS rulings, regulations and notices of importance to general tax practitioners, what they are, how they work, and how they can be used to the benefit of clients *Case law developments -- what general tax practitioners need to know about new court rulings |
| 7/25/2019 | 12 - 2 p.m. | Online | 2 CPE | Add |
| Surgent's Ethics for Tax Professionals (Webinar) (WSEFTP13)*What does practicing before the IRS mean? *Who may practice before the IRS? *What should a tax preparer do if he or she has knowledge of a client's omission of income from a tax return? *May a tax preparer rely on the work of other tax return preparers? *May a tax preparer rely on and use client provided information? *Standards associated with giving advice to clients *Abolishment of the disclaimer requirement |
| 10/30/2019 | 9 - 11 a.m. | Online | 2 CPE / 2 Ethics | Add |
| Surgent's Fundamentals of Public Charity Taxation and Form 990 (Webinar) (WSF99402)*Organization and structure of Form 990 *Form 990 and its various schedules *Form 990 filing requirements *The public support tests *Taxation of Unrelated Business Income *Compensation related reporting issues |
| 7/23/2019 | 12 - 3:30 p.m. | Online | 4 CPE | Add |
| Surgent's Top Individual Tax Planning Strategies After Tax Reform (Webinar) (WSITPS05)•Election to use the interest tracing rules rather than be limited under the mortgage interest deduction limitation•Transfer property to younger family members while the enlarged transfer tax exemption remains in place•Rollover 529 plan balances into ABLE Programs•Take advantage of 529 plans to fund pre-college education expenses on a tax-advantaged basis•Negotiate or renegotiate separation agreements and divorce decrees in light of the changes in the tax rules governing the deductibility of alimony payments |
| 9/17/2019 | 12 - 2 p.m. | Online | 2 CPE | Add |
| Surgent's Annual Accounting and Auditing Update (Webinar) (WSACAU30)*Private company standard setting activities *Recently issued FASB Accounting Standards Updates * Revenue recognition * Leases *Other items on the FASB's Technical Agenda *Recently issued SASs and other AICPA and PCAOB activity *SSARS No. 21, Clarification and Recodification and other recently issued SSARS *Audit quality issues *Other important AandA practice matters |
| 10/19/2019 | 8 a.m. - 4 p.m. | Online | 8 CPE | Add |
| Surgent's Preparation and Compilation Engagements under the SSARS (Webinar) (WSCOM405)*Relevant sections of SSARS No. 21, Clarification and Recodification *Updates to SSARS No. 21 guidance due to issuance of SSARS Nos. 22, 23 and 24 *Comprehensive sample engagement work programs for preparation and compilation engagements *Prescribed form, specified line item, pro forma, and other engagement variations *Complete illustrations of relevant engagement letters, reporting and other required communications for preparation and compilation engagements *SSARS No. 21 implementation issues and peer review feedback |
| 10/18/2019 | 12 - 3:30 p.m. | Online | 4 CPE | Add |
| Surgent's Compilations, Reviews and Preparations: Engagement Performance and Annual Update (Webinar) (WSCRAU21)*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 *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 |
| 9/5/2019 | 8 a.m. - 4 p.m. | Online | 8 CPE | Add |
| Surgent's Guide and Update to Compilations, Reviews and Preparations (Webinar) (WSCRU403)*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. 24, Omnibus Statement on Standards for Accounting and Review Services - 2018 *SSARS No. 22, Compilation of Pro Forma Financial Information *Comprehensive sample engagement work programs for every level of SSARS No. 21 service *Complete illustrations of engagement letters, management representation letter, reporting and other required communications for every level of SSARS No. 21 service *Quality issues related to SSARS No. 21 engagements *Other current ARSC agenda items and projects |
| 8/21/2019 | 8 - 11:30 a.m. | Online | 4 CPE | Add |
| Ethics in the Real World: Living Values for Today (Webinar) (WA853959)*Four root causes of unethical business behavior
*Eight steps to create an ethical business environment
*The financial manager's responsibility to lead and implement good ethics in his/her organization |
| 8/1/2019 | 8 - 9:40 a.m. | Online | 2 CPE / 2 Ethics | Add |
| Ethics in the Real World: Living Values for Today (Webinar) (WA854115)*Four root causes of unethical business behavior
*Eight steps to create an ethical business environment
*The financial manager's responsibility to lead and implement good ethics in his/her organization |
| 9/3/2019 | 8 - 9:40 a.m. | Online | 2 CPE / 2 Ethics | Add |
| Power, Influence and Ethics (Webinar) (WA848916)*The two sides of leadership
*Practices that build and destroy an organization's value and spirit
*Toxic leader characteristics
*Four sources of leadership power
*Push vs. pull leadership styles
*Six 'Rules of Influence' that cause one person to say 'yes' to another person
*Ways to defend ourselves against toxic leaders
*How to use corporate politics to our advantage and still do the right thing |
| 9/3/2019 | 7 - 8:40 a.m. | Online | 2 CPE / 2 Ethics | Add |
| The Trustworthy Leader: Ethics and Trust (Webinar) (WA850536)*Ethics
*Leadership |
| 9/23/2019 | 1 - 2:40 p.m. | Online | 2 CPE / 2 Ethics | Add |
| Interpreting the New Revenue Recognition Standard: What All CPAs Need to Know (CL4INRR)*Background and main provisions of Financial Accounting Standards Board (FASB) Accounting Standards Update (ASU) 2014-09: Revenue from Contracts with Customers (Topic 606)
*Transition guidance
*Five-step process for recognizing revenue
*Disclosure requirements
*Implementation guidance related to contracts, tax matters, internal controls, information technology (IT) and more |
| 10/30/2019 | 8:30 a.m. - 12 p.m. | Bloomington, MN | 4 CPE | Add |
| Preparation, Compilation and Review Engagements: Update and Review (Webinar) (WI908161)*Overview of preparation, compilation and review guidance*Accounting and reporting issues*Current practice issues*Common deficiencies in peer reviews*Current and future standard setting projects |
| 10/2/2019 | 12 - 4 p.m. | Online | 4 CPE | Add |
| Preparation, Compilation and Review Engagements: Update and Review (Webinar) (WI908162)*Overview of preparation, compilation and review guidance*Accounting and reporting issues*Current practice issues*Common deficiencies in peer reviews*Current and future standard setting projects |
| 9/10/2019 | 12 - 4 p.m. | Online | 4 CPE | Add |
| Surgent's Audit Skills Training: Level 1: New Auditors - Day 1 of 2 (Webinar) (WS1AUD03)Each module includes a lecture followed by in-class group case studies and activities. In this two-day course, the following two-hour modules will be presented:Day 1:*Code of conduct: Transitioning to the professional world*Traits of a star performer: Desired traits of entry-level auditors*Fraud risk considerations: The importance of professional skepticism*Compilations and reviews: The contrasting nature of compilations, reviews, and audits Day 2:*Audit documentation and review: Audit documentation basics*Risk-based audit concepts: The basic audit concept*Internal controls: Internal control fundamentals in evaluating the design of internal control*Cash: Auditing cash and cash equivalents |
| 8/21/2019 | 8 a.m. - 4 p.m. | Online | 8 CPE / 2 Ethics | Add |
| Effective Management Accounting (Webinar) (WA153004)*Fact-based Data with Activity Based Costing (ABC )*Why do we need advanced management accounting techniques, such as ABC?*How the ABC cost assignment network structure connects costs to products and sales channels*Learn to use ABC to manage product, service-line, channel, and customer profitability*Understand two views of costs: (1) process view versus (2) product view*Comparing ABC with time-driven ABC, resource consumption accounting (RCA), lean accounting, and other costing techniques*Operational Costing to Optimize Process Costs - How driver-based budgets and rolling financial forecasts lead to productivity improvement and cost reduction*Applying "Attributes" to assess "value-added costs" and "costs of quality (COQ)"*The Shift in ROI's Source from Tangible to Intangible Assets*Increasing the ROI from information -- with Corporate Performance Management (CPM) as a Value-Multiplier*Accelerating the Rate of Adoption for Implementing and CPM*Understand the barriers that slow the adoption rate of CPM: technical, misperceptions, model design, and social / cultural*How to overcome behavioral resistance to change |
| 8/6/2019 | 8 - 10 a.m. | Online | 2 CPE | Add |
| Effective Management Accounting (Webinar) (WA153008)*Fact-based Data with Activity Based Costing (ABC )*Why do we need advanced management accounting techniques, such as ABC?*How the ABC cost assignment network structure connects costs to products and sales channels*Learn to use ABC to manage product, service-line, channel, and customer profitability*Understand two views of costs: (1) process view versus (2) product view*Comparing ABC with time-driven ABC, resource consumption accounting (RCA), lean accounting, and other costing techniques*Operational Costing to Optimize Process Costs - How driver-based budgets and rolling financial forecasts lead to productivity improvement and cost reduction*Applying "Attributes" to assess "value-added costs" and "costs of quality (COQ)"*The Shift in ROI's Source from Tangible to Intangible Assets*Increasing the ROI from information -- with Corporate Performance Management (CPM) as a Value-Multiplier*Accelerating the Rate of Adoption for Implementing and CPM*Understand the barriers that slow the adoption rate of CPM: technical, misperceptions, model design, and social / cultural*How to overcome behavioral resistance to change |
| 10/28/2019 | 10 a.m. - 12 p.m. | Online | 2 CPE | Add |
| New Attracting and Retaining Younger Employees (Webinar) (WA157360)*Generations Defined*Attracting and Retaining Younger Employees*Ways to Communicate Clear Expectations to Younger Employees*What Younger Employees Want From Employers and Teams |
| 9/10/2019 | 1 - 2 p.m. | Online | 1 CPE | Add |
| Surgent's The Essential Course for Preparing Not-for-Profit Financial Statements Under ASU No. 2016-14 (Self-Study) (JSDLENFP)*Changes in the reporting of net assets and how they will play out in the statement of financial position and the statement of activities*How the reporting of functional and natural expense information is changing*The new requirements related to providing liquidity information*Changes to the statement of cash flows*Core not-for-profit accounting requirements related to contributions, promises to give, contributed services, net assets, special events, the classification of expenses, and more*Developing issues related to revenue recognition and leases |
| Self-Study | | Format: Downloadable PDF | 8 CPE | Add |
| New K2's Advanced Excel Functions and Formulas (Webinar) (WC2AEF02)*Excel's financial functions
*Excel functions for making conditional calculations
*INDIRECT to make report assembly easier
*GETPIVOTDATA |
| 8/26/2019 | 1 - 2:40 p.m. | Online | 2 CPE | Add |
| New Advanced QuickBooks Tips and Techniques (Webinar) (WC2AQB07)* QuickBooks Statement Writer* QuickBooks Accountants' Copy feature* QuickBooks Client Data Review |
| 10/25/2019 | 8 - 11:30 a.m. | Online | 4 CPE | Add |
| New K2's Accounting Solutions Shootout for Small and Mid-Sized Businesses (Webinar) (WC2ASM04)* Accounting solutions for Small and mid-sized businesses* Desktop to cloud-based solutions* Third-party add-ins that will provide additional functionality |
| 8/7/2019 | 8 a.m. - 3:30 p.m. | Online | 8 CPE | Add |
| New K2's Emerging Technologies, Including Blockchain and Cryptocurrency (Webinar) (WC2BAC07)* Block chain technology* Artificial Intelligence* Machine Learning* Big Data |
| 10/28/2019 | 8 - 11:30 a.m. | Online | 4 CPE | Add |
| Surgent's Annual Accounting and Auditing Update (Webinar) (WSACAU20)*Private company standard setting activities *Recently issued FASB Accounting Standards Updates * Revenue recognition * Leases *Other items on the FASB's Technical Agenda *Recently issued SASs and other AICPA and PCAOB activity *SSARS No. 21, Clarification and Recodification and other recently issued SSARS *Audit quality issues *Other important AandA practice matters |
| 8/28/2019 | 10:30 a.m. - 6:30 p.m. | Online | 8 CPE | Add |
| Surgent's Annual Accounting and Auditing Update (Webinar) (WSACAU26)*Private company standard setting activities *Recently issued FASB Accounting Standards Updates * Revenue recognition * Leases *Other items on the FASB's Technical Agenda *Recently issued SASs and other AICPA and PCAOB activity *SSARS No. 21, Clarification and Recodification and other recently issued SSARS *Audit quality issues *Other important AandA practice matters |
| 10/2/2019 | 8 a.m. - 4 p.m. | Online | 8 CPE | Add |
| Surgent's Annual Accounting and Auditing Update (Webinar) (WSACAU28)*Private company standard setting activities *Recently issued FASB Accounting Standards Updates * Revenue recognition * Leases *Other items on the FASB's Technical Agenda *Recently issued SASs and other AICPA and PCAOB activity *SSARS No. 21, Clarification and Recodification and other recently issued SSARS *Audit quality issues *Other important AandA practice matters |
| 10/16/2019 | 8 a.m. - 4 p.m. | Online | 8 CPE | Add |
| Surgent's Compilations, Reviews and Preparations: Engagement Performance and Annual Update (Webinar) (WSCRAU17)*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 *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 |
| 8/5/2019 | 8 a.m. - 4 p.m. | Online | 8 CPE | Add |
| Nonprofits: Working with or Serving on Nonprofit Boards (Webinar) (WA852399)* Become acquainted with board responsibilities, needs, and challenges
* Learn about competencies needed on nonprofit boards
* Examine the current state of nonprofits and the implications for board activities
* Find out what board members must know about serving as a board member |
| 8/23/2019 | 10 - 11:40 a.m. | Online | 2 CPE | Add |
| Ethics in the Real World: Living Values for Today (Webinar) (WA853907)*Four root causes of unethical business behavior
*Eight steps to create an ethical business environment
*The financial manager's responsibility to lead and implement good ethics in his/her organization |
| 7/26/2019 | 10 - 11:40 a.m. | Online | 2 CPE / 2 Ethics | Add |
| Ethics in Action: Protect and Defend (Webinar) (WA857027)*A history of corporate misdeeds: 1. The problem of "short-termism" and the need for "patient capital"; 2. The problem of over-reliance on government solutions; 3. How we can restore trust in business and protect the integrity of our profession
*Three lines of defense: 1. Financial Managers; 2. Internal Auditors; 3. External Auditors
*Stewardship's attributes and what accounting professionals can do to create corporations that are more responsible to ALL their stakeholders |
| 7/29/2019 | 10 a.m. - 2 p.m. | Online | 4 CPE / 4 Ethics | Add |
| Ethics in Action: Protect and Defend (Webinar) (WA857287)*A history of corporate misdeeds: 1. The problem of "short-termism" and the need for "patient capital"; 2. The problem of over-reliance on government solutions; 3. How we can restore trust in business and protect the integrity of our profession
*Three lines of defense: 1. Financial Managers; 2. Internal Auditors; 3. External Auditors
*Stewardship's attributes and what accounting professionals can do to create corporations that are more responsible to ALL their stakeholders |
| 9/13/2019 | 10 a.m. - 2 p.m. | Online | 4 CPE / 4 Ethics | Add |
| Surgent's Section 754 Step-Up in Basis: Understanding the Tax Issues for Partnerships and LLCs (Webinar) (WSS75406)*How and why a partnership makes a 754 election *The effect of the 754 election when an interest in a partnership is sold or inherited *How the 754 election applies when a partnership makes a distribution of property to one or more of its partners *Allocating the 754 basis adjustment |
| 8/22/2019 | 6 - 8 p.m. | Online | 2 CPE | Add |
| Surgent's What Employers Need to Know About Sexual Harassment in the Workplace (Webinar) (WSSEHA04)*What is sexual harassment? *What kinds of behavior could be considered sexual harassment? *Which laws pertain to sexual harassment? *Are there different types of sexual harassment? *Who can be considered a harasser in the workplace? *Can one incident of harassment or offensive behavior constitute sexual harassment? *Employers' legal responsibility for third parties who sexually harass employees *Remedies for someone suffering sexual harassment |
| 8/20/2019 | 9 - 11 a.m. | Online | 2 CPE | Add |
| New Surgent's Section 199A: Applications and Challenges in 2019 (Webinar) (WSAIG409)*Latest guidance issued by the IRS, whether by way of regulations or administrative announcements *What happens when the taxpayer owns multiple entities; aggregation rules *Calculating qualified business income (QBI) *How to identify a specified service trade or business *Taxable income limits on specified service trade or businesses *Maximizing the 20% deduction for pass-through entities and Schedule Cs *What happens if QBI for a given year is negative? *Whether a particular tax entity offers a greater Section 199A deduction *Whether the owner of a Schedule E with net rental income can claim the Section 199A deduction |
| 7/24/2019 | 12 - 3:30 p.m. | Online | 4 CPE | Add |
| New Surgent's Section 199A: Applications and Challenges in 2019 (Webinar) (WSAIG410)*Latest guidance issued by the IRS, whether by way of regulations or administrative announcements *What happens when the taxpayer owns multiple entities; aggregation rules *Calculating qualified business income (QBI) *How to identify a specified service trade or business *Taxable income limits on specified service trade or businesses *Maximizing the 20% deduction for pass-through entities and Schedule Cs *What happens if QBI for a given year is negative? *Whether a particular tax entity offers a greater Section 199A deduction *Whether the owner of a Schedule E with net rental income can claim the Section 199A deduction |
| 8/2/2019 | 12 - 3:30 p.m. | Online | 4 CPE | Add |
| Surgent's Monthly Accounting and Auditing Update for Non-Issuers (Webinar) (WSACU209)*Recently released FASB accounting standard updates *Statements on Auditing Standards (SASs) *Statements on Standards for Accounting and Review Services (SSARSs) *Other important issues, such as independence and quality control matters |
| 8/14/2019 | 6 - 8 p.m. | Online | 2 CPE | Add |
| New Surgent's Accounting for Financial Statement Uncertainty: Estimates, Contingencies, and Going Concern (WSAFS403)*Identifying financial statement areas containing recognition, measurement, presentation, or disclosure uncertainty*Applying common techniques for evaluating the proper accounting treatment of loss contingencies, allowances, accruals, and other areas with recognition and measurement uncertainty*Describing important presentation and disclosure considerations when highlighting uncertainty to financial statement users making economic decisions*Evaluating the adequacy of disclosure of going concern uncertainty under U.S. GAAP |
| 8/26/2019 | 8 - 11:30 a.m. | Online | 4 CPE | Add |
| Surgent's Monthly Accounting and Auditing Update for Non-Issuers (Webinar) (WSACU213)*Recently released FASB accounting standard updates *Statements on Auditing Standards (SASs) *Statements on Standards for Accounting and Review Services (SSARSs) *Other important issues, such as independence and quality control matters |
| 9/25/2019 | 12 - 2 p.m. | Online | 2 CPE | Add |
| Surgent's Successfully Navigating the Impacts of SSARS No. 21-23 (Webinar) (WSSSAR04)*Satisfying the completely clarified and revised professional standards related to preparation of financial statements, compilations and reviews, highlighting requirements of SSARS No, 21-23 *Differentiating when it is appropriate to perform a preparation of financial statements non-attest service instead of a compilation engagement requiring a report to be issued *Highlighting the major reporting changes for compilations and reviews |
| 9/5/2019 | 6 - 8 p.m. | Online | 2 CPE | Add |
| Power BI: Use Advanced Calculations with DAX Formulas (Webinar) (WX12378)The major topics that will be covered in this class include:*Review Power Pivot calculations (column calculations vs. measures)*Create advanced DAX formulas*Using a Date / Calendar table for data analysis*The DAX calculation process |
| 10/22/2019 | 8 a.m. - 12 p.m. | Online | 4 CPE | Add |
| Power BI: Share Your Data Analysis using PowerBI.com (Webinar) (WX12399)The major topics that will be covered in this class include:*A tour of the PowerBI.com interface*Sharing data with Power Pivot and Power BI Desktop*Creating visualizations and turning them into dashboards*Sharing visualizations and dashboards with others |
| 9/25/2019 | 9 - 11 a.m. | Online | 2 CPE | Add |
| Excel: Format Your Spreadsheets for Maximum Impact (Webinar) (WX12540)The major topics that will be covered in this class include:*Create a Default layout (Workbook, sheets, settings)*Using quick formatting tools (Cell Styles, copy & pasting, cell formats)*Printing your spreadsheets (page layout, printing to paper and PDF)*Group mode*Using and creating templates |
| 9/4/2019 | 8 - 10 a.m. | Online | 2 CPE | Add |
| Excel: Building Powerful Lookup & Reference Formulas (Webinar) (WX12581)The major topics that will be covered in this class include:*Performing advanced searching & data retrieval with LOOKUP, INDEX & MATCH functions *Speeding up worksheet creation with the INDIRECT function *Testing conditions with the LOGICAL functions (IF, AND, OR, NOT) *Using ERROR checking functions |
| 10/28/2019 | 2 - 4 p.m. | Online | 2 CPE | Add |
| Surgent's Microsoft Excel 2016: Getting Started (Self-Study) (JSDLEX16)*Describe the Excel application and explain how it is used*Start Excel, describe the Start screen, and create a new workbook*Describe Excel window elements*Open an existing workbook*Navigate in a worksheet*Select in a worksheet*Change Excel options*Access Excel help and use Key Tips*Close a workbook and close Excel*Save a workbook*Insert, reposition, select, delete and rename worksheets*Enter, edit and format cell contents*Create formulas*Use functions*Apply Accounting and Percent Style formatting*Use Flash Fill for data entry*Show and hide worksheet elements*Undo and redo an action*Work in Normal view, Page Layout view and Page Break Preview*Set page setup options, preview, and print a worksheet |
| Self-Study | | Format: Downloadable PDF | 6 CPE | Add |
| Surgent's FASB Update: New and Recent Accounting Standards Updates (Self-Study) (JSDLFUPD)*Recently issued FASB Accounting Standards Updates*ASC Topic 606, Revenue from Contracts with Customers*Recently issued Updates dealing with accounting for leases and certain financial instruments |
| Self-Study | | Format: Downloadable PDF | 2 CPE | Add |
| Surgent's How to Do a GAAS Audit (Self-Study) (JSDLGAAS)*How today's GAAS is organized into seven facets of an audit (i.e., general principles and responsibilities; risk assessment and response to assessed risks; audit evidence; using the work of others; audit conclusions and reporting; special considerations; and special considerations in the United States)*Key terminology used in the audit process*Important considerations, determinations and requirements that pertain to each of the seven facets of an audit*How the theory in today's GAAS translates to the real world*Answers to frequent questions that arise in the application of GAAS |
| Self-Study | | Format: Downloadable PDF | 8 CPE | Add |
| New Relationship Networking (Webinar) (WA134471)*Networking*Relationship Management |
| 8/28/2019 | 10 a.m. - 12 p.m. | Online | 2 CPE | Add |
| New K2's Excel Data Magic: Advanced PivotTables & Power Pivot (Webinar) (WC2EDM03)* External data sources into Excel* Data Models and build PivotTables* Power Pivot, including PivotTables that summarize data from multiple data sources* Data Analysis Expressions* Key Performance Indicators, Dimensions, and Hierarchies to Power Pivot-based PivotTables |
| 7/26/2019 | 7 a.m. - 2:30 p.m. | Online | 8 CPE | Add |
| New K2's Excel PivotTables for Accountants (Webinar) (WC2EPT03)* PivotTable report* Grouping techniques, modified Field Settings, user-defined calculations, and sorting and filtering options* External data sources into PivotTable* Consolidation PivotTables* Power Pivot and Slicers* Multiple PivotTables from a single data source, grouping PivotTable data into fiscal reporting periods |
| 7/31/2019 | 7 a.m. - 2:30 p.m. | Online | 8 CPE | Add |
| New K2's Excel PivotTables for Accountants (Webinar) (WC2EPT04)* PivotTable report* Grouping techniques, modified Field Settings, user-defined calculations, and sorting and filtering options* External data sources into PivotTable* Consolidation PivotTables* Power Pivot and Slicers* Multiple PivotTables from a single data source, grouping PivotTable data into fiscal reporting periods |
| 7/31/2019 | 8 a.m. - 3:30 p.m. | Online | 8 CPE | Add |
| New K2's Excel Tips Tricks and Techniques for Accountants (Webinar) (WC2EXL02)* Freeze Panes, Split Windows, selecting cells with special characteristics, AutoCorrect, the Office Clipboard, and Paste Special* Formatting data in Excel, including multiline column headings, the Accounting Format, custom date and number formats, and Conditional Formatting* Ribbon and the Quick Access Toolbar, adjust Excel's Options to improve efficiency* Formula building tools* Link data across multiple Excel worksheets and workbooks* Excel-based reports |
| 7/22/2019 | 8 a.m. - 3:30 p.m. | Online | 8 CPE | Add |
| Surgent's Guide to the Topic 606 Revenue Recognition Model for All CPAs (Webinar) (WSREV411)*Topic 606, Revenue from Contracts with Customers, including recently issued ASUs impacting Topic 606 *The FASB's new five-step revenue recognition model, including hands-on examples and illustrations of the new guidance *Presentation and disclosure requirements |
| 9/19/2019 | 12 - 3:30 p.m. | Online | 4 CPE | Add |
| Surgent's Guide to the Topic 606 Revenue Recognition Model for All CPAs (Webinar) (WSREV408)*Topic 606, Revenue from Contracts with Customers, including recently issued ASUs impacting Topic 606 *The FASB's new five-step revenue recognition model, including hands-on examples and illustrations of the new guidance *Presentation and disclosure requirements |
| 8/1/2019 | 12 - 3:30 p.m. | Online | 4 CPE | Add |
| Surgent's Guide to the Topic 606 Revenue Recognition Model for All CPAs (Webinar) (WSREV413)*Topic 606, Revenue from Contracts with Customers, including recently issued ASUs impacting Topic 606 *The FASB's new five-step revenue recognition model, including hands-on examples and illustrations of the new guidance *Presentation and disclosure requirements |
| 10/1/2019 | 12 - 3:30 p.m. | Online | 4 CPE | Add |
| Surgent's Fraud Basics: Protecting the Company Till (Webinar) (WSDRF406)*Fraud's cost: ACFE's Report to the Nations; Ancillary costs *Current economy: Microeconomics; Analyses *COSO's Internal Control Framework: Principle #1 - Integrity/Ethics; Principle #8 - Fraud Risk Assessment *Power of morale: Shrink the fraud triangle; Motivation *Why good folks go bad: What studies indicate; Five interesting findings; Red flags |
| 9/11/2019 | 8 - 11:30 a.m. | Online | 4 CPE | Add |
| The Civil Advantage: Workplace Ethics and Civility (Webinar) (WA859218)*This session explains how civility and ethics reinforce one another and offers 25 rules to foster considerate conduct in and out of the workplace.
*These rules provide us proven tools for avoiding destructive acts and for building trust within or between all human groups, including business organizations.
*This program explains the role of politeness, courtesy, and civility within the workplace and how those behaviors both generate and reinforce ethical business conduct. |
| 9/27/2019 | 7 - 8:40 a.m. | Online | 2 CPE / 2 Ethics | Add |
| How Good Companies Become Great: Secrets to Success (Webinar) (WA855623)*The link between great companies and their core values
*Getting the right people on the bus and in the right seats
*The Hedgehog Concept -- a model to identify your company's focal point to create maximum value
*How great company leaders differ
*Why a great company is like a flywheel
*Why some great companies fall from greatness |
| 9/24/2019 | 10 - 11:40 a.m. | Online | 2 CPE | Add |
| Ethics in Action: Protect and Defend (Webinar) (WA857183)*A history of corporate misdeeds: 1. The problem of "short-termism" and the need for "patient capital"; 2. The problem of over-reliance on government solutions; 3. How we can restore trust in business and protect the integrity of our profession
*Three lines of defense: 1. Financial Managers; 2. Internal Auditors; 3. External Auditors
*Stewardship's attributes and what accounting professionals can do to create corporations that are more responsible to ALL their stakeholders |
| 8/29/2019 | 11 a.m. - 3 p.m. | Online | 4 CPE / 4 Ethics | Add |
| Nonprofits: Working with or Serving on Nonprofit Boards (Webinar) (WA852347)* Become acquainted with board responsibilities, needs, and challenges
* Learn about competencies needed on nonprofit boards
* Examine the current state of nonprofits and the implications for board activities
* Find out what board members must know about serving as a board member |
| 8/8/2019 | 10 - 11:40 a.m. | Online | 2 CPE | Add |
| New Surgent's Section 199A: Applications and Challenges in 2019 (Webinar) (WSAIG411)*Latest guidance issued by the IRS, whether by way of regulations or administrative announcements *What happens when the taxpayer owns multiple entities; aggregation rules *Calculating qualified business income (QBI) *How to identify a specified service trade or business *Taxable income limits on specified service trade or businesses *Maximizing the 20% deduction for pass-through entities and Schedule Cs *What happens if QBI for a given year is negative? *Whether a particular tax entity offers a greater Section 199A deduction *Whether the owner of a Schedule E with net rental income can claim the Section 199A deduction |
| 9/6/2019 | 12 - 3:30 p.m. | Online | 4 CPE | Add |
| Surgent's New Depreciation Rules for Bonus and Section 179 Expensing After Tax Reform (Webinar) (WSDRBE02)*Section 179 *Bonus depreciation *Listed property *Depreciation rules for Qualified Improvement Property *When maximizing depreciation expense might not be the optimal tax strategy |
| 8/7/2019 | 12 - 2 p.m. | Online | 2 CPE | Add |
| Surgent's Ethics for Tax Professionals (Webinar) (WSEFTP09)*What does practicing before the IRS mean? *Who may practice before the IRS? *What should a tax preparer do if he or she has knowledge of a client's omission of income from a tax return? *May a tax preparer rely on the work of other tax return preparers? *May a tax preparer rely on and use client provided information? *Standards associated with giving advice to clients *Abolishment of the disclaimer requirement |
| 9/19/2019 | 9 - 11 a.m. | Online | 2 CPE / 2 Ethics | Add |
| Surgent's Ethics for Tax Professionals (Webinar) (WSEFTP10)*What does practicing before the IRS mean? *Who may practice before the IRS? *What should a tax preparer do if he or she has knowledge of a client's omission of income from a tax return? *May a tax preparer rely on the work of other tax return preparers? *May a tax preparer rely on and use client provided information? *Standards associated with giving advice to clients *Abolishment of the disclaimer requirement |
| 9/25/2019 | 9 - 11 a.m. | Online | 2 CPE / 2 Ethics | Add |
| Surgent's Monthly Accounting and Auditing Update for Non-Issuers (Webinar) (WSACU215)*Recently released FASB accounting standard updates *Statements on Auditing Standards (SASs) *Statements on Standards for Accounting and Review Services (SSARSs) *Other important issues, such as independence and quality control matters |
| 10/9/2019 | 6 - 8 p.m. | Online | 2 CPE | Add |
| New Surgent's Accounting for Investments Under Evolving U.S. GAAP (Webinar) (WSAIUE04)*Identifying the three primary factors in determining proper accounting for investments in other entities*Exploring the principles of equity method investment accounting*Explaining the practical expedient to account for qualifying alternative investments using net asset value*Describing the categorizations for initial recognition and subsequent measurement of debt and equity investments under FASB ASC 320 and 321*Discussing the key characteristics of a variable interest entity requiring consolidation*Explaining how to account for the cash value of permanent life insurance arrangements*Identifying when long-lived assets may be classified as property held for investment purposes*Discussing the foundational principles of fair value measurement and disclosure |
| 10/24/2019 | 9 - 11 a.m. | Online | 2 CPE | Add |
| Surgent's Audit Skills Training: Level 1: New Auditors - Day 2 of 2 (Webinar) (WS1AUD06)Each module includes a lecture followed by in-class group case studies and activities. In this two-day course, the following two-hour modules will be presented:Day 1:*Code of conduct: Transitioning to the professional world*Traits of a star performer: Desired traits of entry-level auditors*Fraud risk considerations: The importance of professional skepticism*Compilations and reviews: The contrasting nature of compilations, reviews, and audits Day 2:*Audit documentation and review: Audit documentation basics*Risk-based audit concepts: The basic audit concept*Internal controls: Internal control fundamentals in evaluating the design of internal control*Cash: Auditing cash and cash equivalents |
| 10/4/2019 | 8 a.m. - 4 p.m. | Online | 8 CPE / 2 Ethics | Add |
| Surgent's Audit Skills Training: Level 2: Staff Accountant - Day 1 of 2 (Webinar) (WS2AUD01)Each module includes a lecture followed by in-class group case studies and activities. In this two-day course, the following two-hour modules will be presented:Day 1:*Compilations and reviews: Performing effective and efficient compilations and reviews*A/R and revenue: Auditing accounts receivable, including external confirmation requirements*Property, plant, and equipment: Auditing PPandE, including leases*Inventory: Auditing basic inventory - performing physical inventory observations Day 2:*A/P, accrued expenses, and debt: Auditing liabilities, including debt classification and covenants*Analytical procedures: Analytical procedure fundamentals used in an audit*Sampling: Audit sampling fundamentals*Financial statement reporting: Financial statement drafting and reporting fundamentals |
| 8/1/2019 | 8 a.m. - 4 p.m. | Online | 8 CPE | Add |
| Excel: Functions and Formula Shootout (Webinar) (WX12669)The major topics that will be covered in this class include:*Review of formula creation best practices*Demonstration of various Excel functions to enhance calculations*Using Excel functions to perform advanced calculations |
| 8/22/2019 | 2 - 4 p.m. | Online | 2 CPE | Add |
| Excel: From a Blank Sheet to a Finished Workbook (Webinar) (WX12684)The major topics that will be covered in this class include:*Best practices for creating a report in Excel*Getting data into Excel*Techniques to efficiently create reports in Excel*Using PivotTables to create interactive reports in Excel |
| 9/12/2019 | 11 a.m. - 1 p.m. | Online | 2 CPE | Add |
| Excel: From a Blank Sheet to a Finished Workbook (Webinar) (WX12685)The major topics that will be covered in this class include:*Best practices for creating a report in Excel*Getting data into Excel*Techniques to efficiently create reports in Excel*Using PivotTables to create interactive reports in Excel |
| 10/18/2019 | 9 - 11 a.m. | Online | 2 CPE | Add |
| Power BI: Analyze Your Data With Excel Pivot Tables (Webinar) (WX12334)The major topics that will be covered in this class include:*The advantages of PivotTable for Data Analysis*Step-by-Step PivotTable creation*Creating PivotCharts |
| 10/9/2019 | 9 a.m. - 1 p.m. | Online | 4 CPE | Add |
| New Insurance Agency Accounting for Dummies and Geniuses (Webinar) (WA139119)*Terminology*Financial Reporting Methodologies*Agency/Brokerage staff organization and workflows to capture financial detail*Financial Reports and their usage*Agency/Valuation methodologies and formulas |
| 8/9/2019 | 12 - 3 p.m. | Online | 3 CPE | Add |
| New Insurance Agency Accounting for Dummies and Geniuses (Webinar) (WA139121)*Terminology*Financial Reporting Methodologies*Agency/Brokerage staff organization and workflows to capture financial detail*Financial Reports and their usage*Agency/Valuation methodologies and formulas |
| 9/17/2019 | 9 a.m. - 12 p.m. | Online | 3 CPE | Add |
| New Insurance Agency Accounting for Dummies and Geniuses (Webinar) (WA139122)*Terminology*Financial Reporting Methodologies*Agency/Brokerage staff organization and workflows to capture financial detail*Financial Reports and their usage*Agency/Valuation methodologies and formulas |
| 10/9/2019 | 10 a.m. - 1 p.m. | Online | 3 CPE | Add |
| Leases: Mastering the New FASB Requirements (Self-Study) (JILEAS)*Lease classification
*Amortization of the lease asset
*Derecognition of the underlying asset
*Recognition of lease receivables |
| Self-Study | | Format: On-Demand | 8 CPE | Add |
| New Advanced Excel Reporting: Best Practices, Tools and Techniques (Webinar) (WC2EXR03)* Import data from external databases* Tables and PivotTables* Excel shortcuts for formatting financial reports* Excel templates to improve reporting productivity |
| 7/23/2019 | 8 - 11:30 a.m. | Online | 4 CPE | Add |
| New K2's Implementing Password Management and Data Loss Prevention Tools for Better Security (Webinar) (WC2PID03)*Data Loss Prevention Strategy
*Password Management
*Authentication Controls |
| 10/18/2019 | 11 a.m. - 12:40 p.m. | Online | 2 CPE | Add |
| New K2's Personal Privacy (Webinar) (WC2PPR02)* Personal Information Collected and Stored by others* Online Privacy* Cybercriminals |
| 8/6/2019 | 11 a.m. - 12:40 p.m. | Online | 2 CPE | Add |
| New K2's Excel Power Query: 10 Things You Need to Know (Webinar) (WC2PQT02)* Excel Power Query Tool* Access, Link and Clean Data* Reporting functions |
| 8/13/2019 | 1 - 2:40 p.m. | Online | 2 CPE | Add |
| Surgent's Lease Accounting: The Impact of Changing Standards on Both Lessors and Lessees (Webinar) (WSAALL07)*Outcomes of the recent FASB and IASB Joint Project related to Leases *Differentiating between accounting and reporting requirements for operating and finance leases *Evaluating possible material misstatement related to lease recognition, measurement, presentation and disclosure |
| 8/5/2019 | 12 - 2 p.m. | Online | 2 CPE | Add |
| Surgent's Annual Accounting and Auditing Update (Webinar) (WSACAU22)*Private company standard setting activities *Recently issued FASB Accounting Standards Updates * Revenue recognition * Leases *Other items on the FASB's Technical Agenda *Recently issued SASs and other AICPA and PCAOB activity *SSARS No. 21, Clarification and Recodification and other recently issued SSARS *Audit quality issues *Other important AandA practice matters |
| 9/7/2019 | 8 a.m. - 4 p.m. | Online | 8 CPE | Add |
| Surgent's Annual Accounting and Auditing Update (Webinar) (WSACAU25)*Private company standard setting activities *Recently issued FASB Accounting Standards Updates * Revenue recognition * Leases *Other items on the FASB's Technical Agenda *Recently issued SASs and other AICPA and PCAOB activity *SSARS No. 21, Clarification and Recodification and other recently issued SSARS *Audit quality issues *Other important AandA practice matters |
| 9/28/2019 | 8 a.m. - 4 p.m. | Online | 8 CPE | Add |
| New Accounting for Financial Instruments: Making Sense of FASB's New Guidance on Impairment, Hedging and Financial Assets and Liabilities (Webinar) (WSAFI402)*Key provisions of each of the FASB's new Updates related to financial instruments, dealing with recognition and measurement, impairment, and hedging *Differences between the new accounting guidance and existing GAAP related to accounting for financial instruments *Challenges when implementing the FASB's new guidance on financial instruments *Examples of applying the new guidance to real-life situations |
| 8/20/2019 | 8 - 11:30 a.m. | Online | 4 CPE | Add |
| Surgent's Understanding the Foreign Account Tax Compliance Act (Webinar) (WSFOR104)*Taxpayers required to file Form 8938 *Specified foreign financial assets reportable on Form 8938 *FATCA reporting thresholds for those individuals living in the United States and those living abroad *FATCA treatment of jointly owned reportable assets *Meaning of a reportable "interest" in a specified foreign financial interest *Valuing specified foreign financial assets *Notable exceptions from the requirement to file Form 8938 *Mechanics of filing Form 8938 *Penalties for failure to file *Form 8938 and the FBAR *Foreign Institutional reporting under FATCA |
| 9/12/2019 | 9 - 11 a.m. | Online | 2 CPE | Add |
| Surgent's Report of Foreign Bank and Financial Accounts (Webinar) (WSFOR204)*New filing date for FinCen Form 114 *Individuals required to file FinCen Form 114 *Reporting thresholds for FinCen Form 114 *Penalties for failure to file a required FinCen Form 114 *Offshore Voluntary Disclosure Program *Delinquent FBAR Submission Procedures *Other foreign activity reporting, including foreign trusts, partnerships interests, and investments in foreign corporations |
| 9/12/2019 | 12 - 2 p.m. | Online | 2 CPE | Add |
| Surgent's Monthly Tax Update with Mike Tucker and Jeff Jacobs (Webinar) (WSTUJM10)*What's new with regard to tax law changes -- new legislative developments analyzed as soon as they occur *Planning implications with respect to new tax developments -- how to take advantage of new tax planning opportunities and strategies *IRS rulings, regulations and notices of importance to general tax practitioners, what they are, how they work, and how they can be used to the benefit of clients *Case law developments -- what general tax practitioners need to know about new court rulings |
| 9/13/2019 | 9 - 11 a.m. | Online | 2 CPE | Add |
| New The Cannabis Industry: Business & Intellectual Appraisal (Webinar) (WX12027)The course will cover reporting on appraisal matters, finding and screening appraisers and professional standards. Costs and timelines for appraisal projects will be covered.The content will provide an overview of the cannabis industry and unique issues that confront valuators in this industry. Attendees will be provided a discount on The Cannabis Industry Accounting and Appraisal Guide, published in July 2018 by the course instructor. This book includes 220 pages of information for owners, operators, investors and advisors in the cannabis industry on IRC 280E, cannabis industry bookkeeping, risk assessment, landmark case law and appraisal matters. |
| 10/17/2019 | 2 - 4 p.m. | Online | 2 CPE | Add |
| Nonprofits: Working with or Serving on Nonprofit Boards (Webinar) (WA852503)* Become acquainted with board responsibilities, needs, and challenges
* Learn about competencies needed on nonprofit boards
* Examine the current state of nonprofits and the implications for board activities
* Find out what board members must know about serving as a board member |
| 9/24/2019 | 8 - 9:40 a.m. | Online | 2 CPE | Add |
| How Good Companies Become Great: Secrets to Success (Webinar) (WA855415)*The link between great companies and their core values
*Getting the right people on the bus and in the right seats
*The Hedgehog Concept -- a model to identify your company's focal point to create maximum value
*How great company leaders differ
*Why a great company is like a flywheel
*Why some great companies fall from greatness |
| 7/25/2019 | 12 - 1:40 p.m. | Online | 2 CPE | Add |
| The Civil Advantage: Workplace Ethics and Civility (Webinar) (WA859166)*This session explains how civility and ethics reinforce one another and offers 25 rules to foster considerate conduct in and out of the workplace.
*These rules provide us proven tools for avoiding destructive acts and for building trust within or between all human groups, including business organizations.
*This program explains the role of politeness, courtesy, and civility within the workplace and how those behaviors both generate and reinforce ethical business conduct. |
| 9/13/2019 | 8 - 9:40 a.m. | Online | 2 CPE / 2 Ethics | Add |
| The Civil Advantage: Workplace Ethics and Civility (Webinar) (WA859010)*This session explains how civility and ethics reinforce one another and offers 25 rules to foster considerate conduct in and out of the workplace.
*These rules provide us proven tools for avoiding destructive acts and for building trust within or between all human groups, including business organizations.
*This program explains the role of politeness, courtesy, and civility within the workplace and how those behaviors both generate and reinforce ethical business conduct. |
| 8/14/2019 | 7 - 8:40 a.m. | Online | 2 CPE / 2 Ethics | Add |
| New Reasonable Compensation for Management, Tax and Appraisal (Webinar) (WX12054)*The content will cover landmark US Tax Court case law, as well as case law from dissolution of marriage cases. *The multi-factor test and independent investor test will be explored in detail with examples of how each test is employed in practice. |
| 8/29/2019 | 2 - 4 p.m. | Online | 2 CPE | Add |
| New The Cannabis Industry: Lessons Learned from Colorado (Webinar) (WX12042)*This two hour module will provide details on cannabis industry accounting nuances and challenges, income taxation strategies, choice of entity considerations and differences in license types. The content will also provide an in depth discussion of how cannabis enterprises and related intellectual property are valued. |
| 10/14/2019 | 8 - 10 a.m. | Online | 2 CPE | Add |
| New The Cannabis Industry: Lessons Learned from Colorado (Webinar) (WX12040)*This two hour module will provide details on cannabis industry accounting nuances and challenges, income taxation strategies, choice of entity considerations and differences in license types. The content will also provide an in depth discussion of how cannabis enterprises and related intellectual property are valued. |
| 8/12/2019 | 11 a.m. - 1 p.m. | Online | 2 CPE | Add |
| New The Cannabis Industry: Business & Intellectual Appraisal (Webinar) (WX12026)The course will cover reporting on appraisal matters, finding and screening appraisers and professional standards. Costs and timelines for appraisal projects will be covered.The content will provide an overview of the cannabis industry and unique issues that confront valuators in this industry. Attendees will be provided a discount on The Cannabis Industry Accounting and Appraisal Guide, published in July 2018 by the course instructor. This book includes 220 pages of information for owners, operators, investors and advisors in the cannabis industry on IRC 280E, cannabis industry bookkeeping, risk assessment, landmark case law and appraisal matters. |
| 9/11/2019 | 8:30 - 10:30 a.m. | Online | 2 CPE | Add |
| Surgent's Monthly Accounting and Auditing Update for Non-Issuers (Webinar) (WSACU208)*Recently released FASB accounting standard updates *Statements on Auditing Standards (SASs) *Statements on Standards for Accounting and Review Services (SSARSs) *Other important issues, such as independence and quality control matters |
| 8/14/2019 | 12 - 2 p.m. | Online | 2 CPE | Add |
| Surgent's Monthly Accounting and Auditing Update for Non-Issuers (Webinar) (WSACU210)*Recently released FASB accounting standard updates *Statements on Auditing Standards (SASs) *Statements on Standards for Accounting and Review Services (SSARSs) *Other important issues, such as independence and quality control matters |
| 8/28/2019 | 12 - 2 p.m. | Online | 2 CPE | Add |
| Surgent's Monthly Accounting and Auditing Update for Non-Issuers (Webinar) (WSACU211)*Recently released FASB accounting standard updates *Statements on Auditing Standards (SASs) *Statements on Standards for Accounting and Review Services (SSARSs) *Other important issues, such as independence and quality control matters |
| 9/5/2019 | 12 - 2 p.m. | Online | 2 CPE | Add |
| Surgent's Enhancing Audit Quality: Best Practices in Documenting and Reviewing Your Work (Webinar) (WSSWLD01)*Understanding the quality control standards and guidance related to a CPA firm's responsibilities for its system of quality control over the audit practice *The primary purpose of audit documentation, and minimum documentation requirements *Tips for an efficient workpaper review process that complies with relevant standards *How to audit financial statement areas that commonly contain significant judgments or conclusions that require strong supporting audit documentation, including when consultations may be appropriate (e.g., substantive analytical procedures and estimates) *Discussing the financial statement audit risk concept, including how proper application better ensures a higher quality audit *Considering ethics as a critical element of high-quality workpaper reviews *The critical role of the engagement partner related to the overall quality of an engagement *The responsibilities of the engagement quality control reviewer in evaluating the significant judgments the engagement team made and conclusions reached in formulating the report *The importance of monitoring compliance with engagement quality control policies and procedures |
| 8/29/2019 | 8 a.m. - 4 p.m. | Online | 8 CPE | Add |
| Not-for-Profit Financial Reporting: Mastering the Unique Requirements (Self-Study) (JINFPF)*ASU No. 2016-14 |
| Self-Study | | Format: On-Demand | 4 CPE | Add |
| AICPA's Annual Federal Tax Update (Self-Study) (JIPTU)*IRS rulings, procedures and notices for the last year
*Court cases settled in the last year that provide tax return guidance
*IRS administrative issues, compliance, and new forms
*Individual Income, Deductions, and Business Activities
*Pass-Through Entities and Passive Activities
*Depreciation and Amortization
*Retirement Plans and Fringe Benefits |
| Self-Study | | Format: On-Demand | 11.5 CPE | Add |
| Tax Reform's Impact on Outbound Taxation (Self-Study) (JITRINT1)*Overview of international tax reform
*Overview of business provisions (Non-international)
*Rate cut
*Cost recovery
*IRC Section 163(j)
*Modification of NOL rules
*Carried interest
*Sale and exchanges of partnership interests
*The international provisions
*Quasi-territorial
*Dividends received deduction
*Sales and transfers of 10 percent owned foreign corporations
*Foreign branch loss transfer recapture
*Treatment of deferred foreign income (one-time tax)
*Examples |
| Self-Study | | Format: On-Demand | 3 CPE | Add |
| Surgent's Financial Reporting Update for Tax Practitioners (Self-Study) (JSDLAAUP)*Recent standard setting and consulting activities at the PCC, FASB, ASB, and ARSC*Tax basis financial statements*SSARS No. 21, Clarification and Recodification, and other recently issued SSARS |
| Self-Study | | Format: Downloadable PDF | 8 CPE | Add |
| Power BI: Use PBI Desktop to Create Reports and Dashboards (Webinar) (WX12389)The major topics that will be covered in this class include:*Tour of the Power BI Desktop interface*Using Power BI Desktop to connect to data sources*Available visualizations in Power BI Desktop*Building interactivity into visualizations |
| 10/23/2019 | 8 a.m. - 12 p.m. | Online | 4 CPE | Add |
| Power BI: Advanced Data Analytics with Power Pivot (Webinar) (WX12438)The major topics that will be covered in this class include:*Introduction to Excel Power BI Tools*Loading data into Power Pivot using data modeling*Creating "measures" using DAX functions and formulas*Using a date table to create time-intelligent measures*The DAX calculation process |
| 10/11/2019 | 8 a.m. - 4 p.m. | Online | 8 CPE | Add |
| Excel -- Two Must Know Features: Defined Names & Tables (Webinar) (WX12555)The major topics that will be covered in this class include:*Using Defined Names in formula creation*Learning how Defined Names can lead to more accurate spreadsheets*Structured calculations in Excel Tables |
| 10/16/2019 | 1 - 3 p.m. | Online | 2 CPE | Add |
| Power BI: Use PBI Desktop to Create Reports and Dashboards (Webinar) (WX12388)The major topics that will be covered in this class include:*Tour of the Power BI Desktop interface*Using Power BI Desktop to connect to data sources*Available visualizations in Power BI Desktop*Building interactivity into visualizations |
| 9/24/2019 | 12 - 4 p.m. | Online | 4 CPE | Add |
| New K2's Excel Power Query: 10 Things You Need to Know (Webinar) (WC2PQT03)* Excel Power Query Tool* Access, Link and Clean Data* Reporting functions |
| 10/1/2019 | 11 a.m. - 12:40 p.m. | Online | 2 CPE | Add |
| New K2's Ransomware: Reducing Your Risk (Webinar) (WC2RYR03)* Ransomware* Ransomware infects an individual computer or a network* Control methods to help reduce your risk |
| 9/19/2019 | 1 - 2:40 p.m. | Online | 2 CPE | Add |
| New Securing Your Data (Webinar) (WC2SEC03)* Security risks in your organization* Protect sensitive data* PC security* Security procedures |
| 8/9/2019 | 8 - 11:30 a.m. | Online | 4 CPE | Add |
| New K2's Data Analysis With Power Pivot (Webinar) (WC2SPG03)* PivotTables* Power Pivot* Data Models, Data Analysis Expressions and Key Performance Indicators |
| 10/14/2019 | 1 - 2:40 p.m. | Online | 2 CPE | Add |
| New Accounting for Financial Instruments: Making Sense of FASB's New Guidance on Impairment, Hedging and Financial Assets and Liabilities (Webinar) (WSAFI403)*Key provisions of each of the FASB's new Updates related to financial instruments, dealing with recognition and measurement, impairment, and hedging *Differences between the new accounting guidance and existing GAAP related to accounting for financial instruments *Challenges when implementing the FASB's new guidance on financial instruments *Examples of applying the new guidance to real-life situations |
| 9/6/2019 | 8 - 11:30 a.m. | Online | 4 CPE | Add |
| Surgent's Annual Accounting and Auditing Update (Webinar) (WSACAU31)*Private company standard setting activities *Recently issued FASB Accounting Standards Updates * Revenue recognition * Leases *Other items on the FASB's Technical Agenda *Recently issued SASs and other AICPA and PCAOB activity *SSARS No. 21, Clarification and Recodification and other recently issued SSARS *Audit quality issues *Other important AandA practice matters |
| 10/24/2019 | 9 a.m. - 5 p.m. | Online | 8 CPE | Add |
| Surgent's Compilations, Reviews and Preparations: Engagement Performance and Annual Update (Webinar) (WSCRAU19)*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 *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 |
| 8/13/2019 | 8 a.m. - 4 p.m. | Online | 8 CPE | Add |
| Surgent's Compilations, Reviews and Preparations: Engagement Performance and Annual Update (Webinar) (WSCRAU20)*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 *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 |
| 8/23/2019 | 8 a.m. - 4 p.m. | Online | 8 CPE | Add |
| New Reasonable Compensation for Management, Tax and Appraisal (Webinar) (WX12053)*The content will cover landmark US Tax Court case law, as well as case law from dissolution of marriage cases. *The multi-factor test and independent investor test will be explored in detail with examples of how each test is employed in practice. |
| 7/31/2019 | 1:30 - 3:30 p.m. | Online | 2 CPE | Add |
| New Reasonable Compensation for Management, Tax and Appraisal (Webinar) (WX12055)*The content will cover landmark US Tax Court case law, as well as case law from dissolution of marriage cases. *The multi-factor test and independent investor test will be explored in detail with examples of how each test is employed in practice. |
| 9/18/2019 | 10:30 a.m. - 12:30 p.m. | Online | 2 CPE | Add |
| New Reasonable Compensation for Management, Tax and Appraisal (Webinar) (WX12056)*The content will cover landmark US Tax Court case law, as well as case law from dissolution of marriage cases. *The multi-factor test and independent investor test will be explored in detail with examples of how each test is employed in practice. |
| 10/23/2019 | 2 - 4 p.m. | Online | 2 CPE | Add |
| New The Cannabis Industry: Business & Intellectual Appraisal (Webinar) (WX12034)The course will cover reporting on appraisal matters, finding and screening appraisers and professional standards. Costs and timelines for appraisal projects will be covered.The content will provide an overview of the cannabis industry and unique issues that confront valuators in this industry. Attendees will be provided a discount on The Cannabis Industry Accounting and Appraisal Guide, published in July 2018 by the course instructor. This book includes 220 pages of information for owners, operators, investors and advisors in the cannabis industry on IRC 280E, cannabis industry bookkeeping, risk assessment, landmark case law and appraisal matters. |
| 10/2/2019 | 1 - 3 p.m. | Online | 2 CPE | Add |
| The Trustworthy Leader: Ethics and Trust (Webinar) (WA850300)*Ethics
*Leadership |
| 7/25/2019 | 8 - 9:40 a.m. | Online | 2 CPE / 2 Ethics | Add |
| Use Critical Thinking Skills to Boost Your Impact (Webinar) (WA851371)*Critical Thinking
*Decision Making
*Group Dynamics |
| 9/18/2019 | 8 - 9:40 a.m. | Online | 2 CPE | Add |
| The Civil Advantage: Workplace Ethics and Civility (Webinar) (WA858958)*This session explains how civility and ethics reinforce one another and offers 25 rules to foster considerate conduct in and out of the workplace.
*These rules provide us proven tools for avoiding destructive acts and for building trust within or between all human groups, including business organizations.
*This program explains the role of politeness, courtesy, and civility within the workplace and how those behaviors both generate and reinforce ethical business conduct. |
| 8/9/2019 | 9 - 10:40 a.m. | Online | 2 CPE / 2 Ethics | Add |
| Ethics: Crazy Eddie CFO and Ex-CPA Sam Antar Shows You How He Cooked the Books (Webinar) (WX13658)*A review of the Crazy Eddie fraud case.*Discussion of fraud detection techniques.*Discussion of the roles that attorneys and CPAs can play in fraud. |
| 10/18/2019 | 2 - 4 p.m. | Online | 2 CPE / 2 Ethics | Add |
| Surgent's Auditing Not-for-Profit Entities: Superior Skills for an Effective and Efficient Audit (Self-Study) (JSDLANFP)*Refining key planning and general auditing considerations to the not-for-profit environment *Characteristics of not-for-profit financial statements that require special attention *The auditor's consideration of fraud in auditing a not-for-profit entity*Audit procedures to become comfortable with management's recording and reporting of contributions and promises to give *Auditing how a not-for-profit entity gets from natural expenses to functional expenses *Auditing considerations and techniques related to net assets, compliance with tax laws and regulations, collections and split-interest agreements *Considerations related to Yellow Book and single audits |
| Self-Study | | Format: Downloadable PDF | 8 CPE | Add |
| The Best Individual Income Tax Update Course by Surgent (Self-Study) (JSDLBITU)*New loss limitation rules applicable to NOLs and the ability to offset income*Reformed child tax credit*Revised home mortgage interest deduction*Treatment of state and local taxes*Repeal of itemized deductions previously subject to 2% AGI floor*Survival of individual AMT with increased exemptions*Reduction to 7.5% floor for medical itemized deductions in 2017 and 2018 only*IRA recharacterization limits*Monumental changes to the treatment of alimony for both payor and payee*New rules on entertainment expenses, including meals*Doubling of estate and gift tax exemption to $22.36M for a married couple*Comprehensive coverage of the emerging flagship item of tax reform, section 199A and its alteration of pass-through taxation and planning*Relevant state domicile issues which are quickly becoming a new source of practitioner profit*Review of pertinent cases and rulings affecting taxpayers*Practice aids, including all the numbers applicable for the current year -- inflation-adjusted amounts, mileage rates, retirement contributions, and more*The latest issues related to any other late-breaking tax law changes |
| Self-Study | | Format: Downloadable PDF | 12 CPE | Add |
| Surgent's Construction Contractors: Critical Accounting, Auditing and Tax Issues in Today's Environment (Self-Study) (JSDLCONS)*Overall landscape of the construction industry *GAAP and recent changes affecting the construction industry *The new Revenue Recognition Standard and its impact on the construction industry*Unique audit and review issues with construction contractors *The unique relationship between the contractor and the surety *Tax compliance issues facing construction contractors *Going concern disclosures and their importance to the construction industry*The new lease FASB ASU and its impact on the construction industry |
| Self-Study | | Format: Downloadable PDF | 8 CPE | Add |
| Surgent's Auditing A/P, Accrued Expenses and Debt (Audit Skills Training - Level 2) (Self-Study) (JSODA2M5)*Typical audit procedures related to accounts payable and accrued expenses, including the search for unrecorded liabilities*Evaluating accrued estimates*Key controls related to liabilities*Auditing debt, including compliance with covenants*Determining the proper classification of debt*Proper form of noncompliance waiver letters*Impact of noncompliance on disclosures |
| Self-Study | | Format: On-Demand | 3 CPE | Add |
| Surgent's Audit Skills Training: Level 1: New Auditors - Day 2 of 2 (Webinar) (WS1AUD04)Each module includes a lecture followed by in-class group case studies and activities. In this two-day course, the following two-hour modules will be presented:Day 1:*Code of conduct: Transitioning to the professional world*Traits of a star performer: Desired traits of entry-level auditors*Fraud risk considerations: The importance of professional skepticism*Compilations and reviews: The contrasting nature of compilations, reviews, and audits Day 2:*Audit documentation and review: Audit documentation basics*Risk-based audit concepts: The basic audit concept*Internal controls: Internal control fundamentals in evaluating the design of internal control*Cash: Auditing cash and cash equivalents |
| 8/22/2019 | 8 a.m. - 4 p.m. | Online | 8 CPE / 2 Ethics | Add |
| Surgent's Monthly Accounting and Auditing Update for Non-Issuers (Webinar) (WSACU212)*Recently released FASB accounting standard updates *Statements on Auditing Standards (SASs) *Statements on Standards for Accounting and Review Services (SSARSs) *Other important issues, such as independence and quality control matters |
| 9/19/2019 | 7 - 9 p.m. | Online | 2 CPE | Add |
| New Surgent's Accounting for Financial Statement Uncertainty: Estimates, Contingencies, and Going Concern (WSAFS404)*Identifying financial statement areas containing recognition, measurement, presentation, or disclosure uncertainty*Applying common techniques for evaluating the proper accounting treatment of loss contingencies, allowances, accruals, and other areas with recognition and measurement uncertainty*Describing important presentation and disclosure considerations when highlighting uncertainty to financial statement users making economic decisions*Evaluating the adequacy of disclosure of going concern uncertainty under U.S. GAAP |
| 10/24/2019 | 12 - 3:30 p.m. | Online | 4 CPE | Add |
| New Surgent's Accounting for Investments Under Evolving U.S. GAAP (Webinar) (WSAIUE03)*Identifying the three primary factors in determining proper accounting for investments in other entities*Exploring the principles of equity method investment accounting*Explaining the practical expedient to account for qualifying alternative investments using net asset value*Describing the categorizations for initial recognition and subsequent measurement of debt and equity investments under FASB ASC 320 and 321*Discussing the key characteristics of a variable interest entity requiring consolidation*Explaining how to account for the cash value of permanent life insurance arrangements*Identifying when long-lived assets may be classified as property held for investment purposes*Discussing the foundational principles of fair value measurement and disclosure |
| 8/20/2019 | 7 - 9 p.m. | Online | 2 CPE | Add |
| Power BI: Share Your Data Analysis using PowerBI.com (Webinar) (WX12398)The major topics that will be covered in this class include:*A tour of the PowerBI.com interface*Sharing data with Power Pivot and Power BI Desktop*Creating visualizations and turning them into dashboards*Sharing visualizations and dashboards with others |
| 8/29/2019 | 11 a.m. - 1 p.m. | Online | 2 CPE | Add |
| Power BI: Share Your Data Analysis using PowerBI.com (Webinar) (WX12400)The major topics that will be covered in this class include:*A tour of the PowerBI.com interface*Sharing data with Power Pivot and Power BI Desktop*Creating visualizations and turning them into dashboards*Sharing visualizations and dashboards with others |
| 10/23/2019 | 1 - 3 p.m. | Online | 2 CPE | Add |
| Excel: Format Your Spreadsheets for Maximum Impact (Webinar) (WX12541)The major topics that will be covered in this class include:*Create a Default layout (Workbook, sheets, settings)*Using quick formatting tools (Cell Styles, copy & pasting, cell formats)*Printing your spreadsheets (page layout, printing to paper and PDF)*Group mode*Using and creating templates |
| 10/4/2019 | 1:30 - 3:30 p.m. | Online | 2 CPE | Add |
| Excel Bootcamp: Building Great Spreadsheets (Webinar) (WX12090)The key topics that will be covered in this course include:*Building your spreadsheets for maximum efficiency and accuracy*The most popular functions and formulas*How to audit your spreadsheets to detect errors in formula logic*How to analyze your data with PivotTables and Excel's Power BI Tools*Tools for presenting your spreadsheets in a meaningful way |
| 8/23/2019 | 8 a.m. - 4 p.m. | Online | 8 CPE | Add |
| New K2's Testing and Auditing Excel Workbooks (Webinar) (WC2TAW04)*Testing and auditing Excel workbooks
*Common spreadsheet errors
*Excel Add-ins to identify spreadsheet errors |
| 8/23/2019 | 11 a.m. - 2:30 p.m. | Online | 4 CPE | Add |
| New K2's Advanced Excel (Webinar) (WC2ADE05)*Excel workbooks
*Excel advanced features
*Link data into Excel from external sources
*Advanced functions
*Data Tables, Subtotals, Slicers, Filters, and PivotTables |
| 9/26/2019 | 7 a.m. - 2:30 p.m. | Online | 8 CPE | Add |
| New K2's Emerging Technologies, Including Blockchain and Cryptocurrency (Webinar) (WC2BAC04)* Block chain technology* Artificial Intelligence* Machine Learning* Big Data |
| 7/24/2019 | 11 a.m. - 2:30 p.m. | Online | 4 CPE | Add |
| New Budgeting and forecasting tools and Techniques (Webinar) (WC2BFT05)* Excel techniques for interacting with the accounting systems* Data Tables* NPV, IRR, XNPV and XIRR* Budgeting forecasting |
| 10/2/2019 | 7 a.m. - 2:30 p.m. | Online | 8 CPE | Add |
| Surgent's Fraud Basics: Protecting the Company Till (Webinar) (WSDRF408)*Fraud's cost: ACFE's Report to the Nations; Ancillary costs *Current economy: Microeconomics; Analyses *COSO's Internal Control Framework: Principle #1 - Integrity/Ethics; Principle #8 - Fraud Risk Assessment *Power of morale: Shrink the fraud triangle; Motivation *Why good folks go bad: What studies indicate; Five interesting findings; Red flags |
| 10/3/2019 | 8 - 11:30 a.m. | Online | 4 CPE | Add |
| Surgent's Fraud Basics: Protecting the Company Till (Webinar) (WSDRF409)*Fraud's cost: ACFE's Report to the Nations; Ancillary costs *Current economy: Microeconomics; Analyses *COSO's Internal Control Framework: Principle #1 - Integrity/Ethics; Principle #8 - Fraud Risk Assessment *Power of morale: Shrink the fraud triangle; Motivation *Why good folks go bad: What studies indicate; Five interesting findings; Red flags |
| 10/29/2019 | 12 - 3:30 p.m. | Online | 4 CPE | Add |
| Surgent's Ethical Considerations for the CPA (Webinar) (WSETHC21)* Examine the CPA's role in today's economy * Compare similarities and differences between individual and business ethics * Explore the link between ethics, integrity and scruples * Discuss the basic attributes of ethics and professional conduct * Review the history of the CPA profession and the CPA's requirement to adhere to ethics policies and codes of conduct * Review the AICPA's Code of Professional Conduct and a CPA's responsibilities to the public, clients and colleagues * Discuss the common rules and statutes faced daily in the CPA profession. Case studies may also be utilized to present potential ethical dilemmas CPAs may face during their careers *Review CPA Independence violations by current legal case examples |
| 9/26/2019 | 12 - 3:30 p.m. | Online | 4 CPE / 4 Ethics | Add |
| Surgent's Understanding the High Stakes Mega Issues in A&A Today (Webinar) (WSIAA404)*Accounting and operational impacts of adopting Topic 606 *Accounting and operational impacts of adopting ASU No. 2016-02 *Accounting for the added income statement volatility resulting from recent FASB ASUs on financial instruments and stock-based compensation *Business impact on both large and small companies of applying the FASB's recent guidance on consolidations *The accounting, business, and operational impact of other new or proposed ASUs *Emerging issues impacting the accounting profession |
| 8/20/2019 | 12 - 3:30 p.m. | Online | 4 CPE | Add |
| New The Cannabis Industry: Business & Intellectual Appraisal (Webinar) (WX12025)The course will cover reporting on appraisal matters, finding and screening appraisers and professional standards. Costs and timelines for appraisal projects will be covered.The content will provide an overview of the cannabis industry and unique issues that confront valuators in this industry. Attendees will be provided a discount on The Cannabis Industry Accounting and Appraisal Guide, published in July 2018 by the course instructor. This book includes 220 pages of information for owners, operators, investors and advisors in the cannabis industry on IRC 280E, cannabis industry bookkeeping, risk assessment, landmark case law and appraisal matters. |
| 8/7/2019 | 10 a.m. - 12 p.m. | Online | 2 CPE | Add |
| New The Cannabis Industry: Lessons Learned from Colorado (Webinar) (WX12041)*This two hour module will provide details on cannabis industry accounting nuances and challenges, income taxation strategies, choice of entity considerations and differences in license types. The content will also provide an in depth discussion of how cannabis enterprises and related intellectual property are valued. |
| 9/24/2019 | 8:30 - 10:30 a.m. | Online | 2 CPE | Add |
| Best Practices for Payroll Taxes and 1099 Issues (Webinar) (WI908480)*Update on new changes made to payroll tax legislation for the current year including changes in health care laws *Review of various websites, forms, publications and other payroll and benefit tax resources *Properly reporting payroll withholding for various types of compensation * Understanding the 20 Factor Test for employee classification *Section 530 relief for employers with worker classification issues *Reporting requirements on a quarterly and annual basis *Understanding New Hire Reporting and latest changes in I-9 Reporting to verify employee identity and work eligibility *Forms W-2 and W-3 Issues * How to properly classify employee benefit tax liabilities |
| 10/21/2019 | 9:30 a.m. - 5:30 p.m. | Online | 8 CPE | Add |
| Build Your Personal Net Worth (Webinar) (WA910245)* Why the people you think are wealthy probably aren't
* Why a millionaire may be living in the ordinary house next door.
* Early and mid-career strategies for accumulating wealth
* Where and how to invest
* Why fees and commissions should concern you
* Strategies for buying stocks, mutual funds and ETFs |
| 9/13/2019 | 11 a.m. - 1 p.m. | Online | 2 CPE | Add |
| Ethics: Crazy Eddie CFO and Ex-CPA Sam Antar Shows You How He Cooked the Books (Webinar) (WX13656)*A review of the Crazy Eddie fraud case.*Discussion of fraud detection techniques.*Discussion of the roles that attorneys and CPAs can play in fraud. |
| 8/27/2019 | 3 - 5 p.m. | Online | 2 CPE / 2 Ethics | Add |
| Ethics: Crazy Eddie CFO and Ex-CPA Sam Antar Shows You How He Cooked the Books (Webinar) (WX13657)*A review of the Crazy Eddie fraud case.*Discussion of fraud detection techniques.*Discussion of the roles that attorneys and CPAs can play in fraud. |
| 9/10/2019 | 2 - 4 p.m. | Online | 2 CPE / 2 Ethics | Add |
| Restaurant Accounting and Controls (REST)*How to analyze financial statements to scrutinize profits and losses, determine problem areas and maximize profits
*Accounting procedures unique to the restaurant industry
*Maintaining profits while dealing with minimum wage increases and the Affordable Care Act (ACA)
*Latest food-costing, menu-pricing and labor-saving techniques
*Unique daily controls that improve profits immediately
*Top 21 ideas for increasing profits
*Menu price adjustments for food and labor cost increases
*12 financial ratios every restaurant owner needs to know
*Seven unique ways to reduce labor costs
*Tax deductions specific to restaurants
*IRS tip reporting compliance
*Employee incentive programs that work
*How to detect employee theft
*What's new with payment card industry (PCI) compliance
*Tips for making the bar more profitable |
| 10/17/2019 | 8:30 a.m. - 4:30 p.m. | Bloomington, MN | 8 CPE | Add |
| Restaurant Accounting and Controls (Simulcast) (WMREST)*How to analyze financial statements to scrutinize profits and losses, determine problem areas and maximize profits
*Accounting procedures unique to the restaurant industry
*Maintaining profits while dealing with minimum wage increases and the Affordable Care Act (ACA)
*Latest food-costing, menu-pricing and labor-saving techniques
*Unique daily controls that improve profits immediately
*Top 21 ideas for increasing profits
*Menu price adjustments for food and labor cost increases
*12 financial ratios every restaurant owner needs to know
*Seven unique ways to reduce labor costs
*Tax deductions specific to restaurants
*IRS tip reporting compliance
*Employee incentive programs that work
*How to detect employee theft
*What's new with payment card industry (PCI) compliance
*Tips for making the bar more profitable |
| 10/17/2019 | 8:30 a.m. - 4:30 p.m. | Online | 8 CPE | Add |
| Surgent's Successfully Navigating the Impacts of SSARS No. 21-23 (Webinar) (WSSSAR05)*Satisfying the completely clarified and revised professional standards related to preparation of financial statements, compilations and reviews, highlighting requirements of SSARS No, 21-23 *Differentiating when it is appropriate to perform a preparation of financial statements non-attest service instead of a compilation engagement requiring a report to be issued *Highlighting the major reporting changes for compilations and reviews |
| 9/13/2019 | 12 - 2 p.m. | Online | 2 CPE | Add |
| Surgent's Going Concern Uncertainty: Complying with the New Requirements When Preparing or Reporting on Financial Statements (Webina (WSAAGC04)*Current FASB accounting standards related to going concern, including the new requirements of ASU 2014-15 *Evaluating risk of material misstatement in financial reports related to improper presentation and disclosure of going concern uncertainty *The responsibility of an independent accountant for evaluating going concern uncertainty under various levels of engagement to perform attest and nonattest services *New requirements of SAS No. 132 related to an auditor's responsibility for considering going concern uncertainty |
| 8/6/2019 | 9 - 11 a.m. | Online | 2 CPE | Add |
| Surgent's Advanced Concepts in SSARS and Nonattest Services: Are You Certain You Are in Compliance? (Webinar) (WSSS2111)*Navigating the impact of SSARS Nos. 21- 24 without risking noncompliance with professional and ethical requirements *Preventing malpractice claims related to nonattest accounting services *Identifying and safeguarding independence threats when issuing attest reports *Establishing an understanding with the client regarding non-audit services *Defining the varying levels of responsibility for accountants performing non-audit services *Performing compilations and reviews effectively and efficiently, including nature and extent of documentation considerations *Practice performing analytical review procedures appropriately, including developing proper advance expectations for review engagements *Properly considering going concern, subsequent events, and other disclosure matters *Common issues related to peer reviews, including recurring reporting problems *Applying financial analysis best practices to help your clients better interpret their financial results |
| 10/25/2019 | 8 a.m. - 4 p.m. | Online | 8 CPE | Add |
| Surgent's Audit Skills Training: Level 1: New Auditors - Day 1 of 2 (Webinar) (WS1AUD05)Each module includes a lecture followed by in-class group case studies and activities. In this two-day course, the following two-hour modules will be presented:Day 1:*Code of conduct: Transitioning to the professional world*Traits of a star performer: Desired traits of entry-level auditors*Fraud risk considerations: The importance of professional skepticism*Compilations and reviews: The contrasting nature of compilations, reviews, and audits Day 2:*Audit documentation and review: Audit documentation basics*Risk-based audit concepts: The basic audit concept*Internal controls: Internal control fundamentals in evaluating the design of internal control*Cash: Auditing cash and cash equivalents |
| 10/3/2019 |