| 20CF-TAXX: MNCPA Tax Conference (TAX20) (Virtual Only) (20CF-TAXX) |
| 11/16/2020 | 8 a.m. - 5 p.m. | Minneapolis, MN | 24 CPE / 4 Ethics | |
| New 21WS-1423: Surgent's The Accountant as the Expert Witness (Webinar) (21WS-1423)*Becoming qualified as an expert witness *Best practices for testifying at trial *Understanding the different roles accountants can play in litigation *Working with attorneys to prepare and present a case at trial *The role of experts in commercial versus personal injury litigation *Confidentiality orders *Compensation for expert witnesses *Preparing for and attending depositions *Daubert challenges to experts *Expert reports *The role of experts in antitrust, securities litigation, and professional liability cases *Credibility as a witness |
| 4/30/2021 | 12 - 2 p.m. | Online | 2 CPE | |
| New 20WS-1230: Surgent's Accounting Chaotics: Managing Organizational Change and Stress in a Turbulent Work Environment (Webinar) (20WS-1230)*Learn the power of flexibility and adaptability *Manage daily changes and stressors *Avoid burnout and achieve work-life balance |
| 1/21/2021 | 12 - 2 p.m. | Online | 2 CPE | |
| 20WS-1067: Surgent's Tax Forms Boot Camp: LLCs, Partnerships and S Corporations (Webinar) (20WS-1067)*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" |
| 12/8/2020 | 8 a.m. - 4 p.m. | Online | 8 CPE | |
| 20WS-0971: Surgent's Monthly Tax Update with Mike Tucker and Jeff Jacobs (Webinar) (20WS-0971)*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 |
| 11/19/2020 | 12 - 2 p.m. | Online | 2 CPE | |
| New 20WS-1069: Surgent's Use the Data Model to Build More Powerful PivotTables (Webinar) (20WS-1069)*Creating a data model/Power Pivot *Building PivotTables from multiple tables *Creating Measures *Using named sets |
| 12/8/2020 | 9 - 11 a.m. | Online | 2 CPE | |
| 20WS-0897: Surgent's Excel Lookups: Moving Beyond VLOOKUP Limitations (Webinar) (20WS-0897)* Using lookup functions as an alternative to direct cell references * Understand the limitations of the VLOOKUP function * Discover ways to move beyond these limitations |
| 11/6/2020 | 9 - 11 a.m. | Online | 2 CPE | |
| 20WS-1011: Surgent's Compilations, Reviews and Preparations: Engagement Performance and Annual Update (Webinar) (20WS-1011)*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 *Proposed changes to the SSARS *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 |
| 11/28/2020 | 8 a.m. - 4 p.m. | Online | 8 CPE | |
| New 20WS-1262: Surgent's Progressive Discipline and Termination (Webinar) (20WS-1262)*Defining progressive discipline, including typical steps in any progressive discipline process *The importance of a fair disciplinary process *When and how progressive discipline should be used, including using progressive discipline in the lead-up to termination *Documentation best practices *Limitations on at-will employment, including contracts and laws regarding discrimination and retaliation *Avoiding key risks in the termination process *Best practices for legally compliant termination procedures |
| 2/2/2021 | 12 - 2 p.m. | Online | 2 CPE | |
| 20WS-1055: Surgent's After the SECURE Act: Comparing and Contrasting Retirement Plans for Small- and Medium-Sized Businesses (Webinar) (20WS-1055)*Factors business owners should take into account when choosing a retirement plan in light of SECURE Act changes *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 *New for 2020! Establishing a plan after the tax year end! *New for 2020! Changes to Safe Harbor 401(k) plans *New for 2021! Pooled Employer Plans! |
| 12/7/2020 | 12 - 2 p.m. | Online | 2 CPE | |
| 20WS-1096: The Best Individual Income Tax Update Course by Surgent (Webinar) (20WS-1096)*The SECURE Act, including IRA and RMD changes *Section 461 loss limitation rules and the ability to offset income *Section 163(j) 30% business interest limitation *Treatment of state and local taxes *Virtual currency *Opportunity Zones *Education-related provisions *Depreciation changes *Rules on entertainment expenses, including meals *Doubling of estate and gift tax exemption for a married couple *Comprehensive coverage of the flagship item of tax reform, Section 199A and its alteration of pass-through taxation and planning *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 |
| 12/13/2020 | 8 a.m. - 4 p.m. | Online | 8 CPE | |
| 20WS-1166: Surgent's Examining the New Lease Accounting Standard: More Than Meets the Eye (Webinar) (20WS-1166)*ASU No. 2016-02, Leases (Topic 842) *Overall lease accounting guidance *Lessor Accounting 101 *Lessee Accounting 101 *Detailed review of accounting by lessees and lessors *Sale and leaseback transactions *Transition guidance *Other operational issues *Recently issued updates to the lease accounting guidance *Feedback from the public company adoption of Topic 842 |
| 12/28/2020 | 8 - 11:30 a.m. | Online | 4 CPE | |
| 20WS-1025: The Best Federal Tax Update Course by Surgent (Webinar) (20WS-1025)*The SECURE Act, including IRA and RMD changes *Section 461 loss limitation rules and the ability to offset income *Bonus depreciation rules and expansion of Section 179 *Opportunity Zones *Expansion of number of taxpayers able to use the cash method of accounting *Section 163(j) 30% business interest limitation *Is the "Employee vs Independent Contractor" conundrum about to explode? *Comprehensive coverage of 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 *Virtual currency *Crowdfunding *Overtime update *Practice aids, including all the numbers applicable for the current year -- inflation-adjusted amounts, mileage rates, retirement contributions, and more *Advanced practice, reporting, and other issues intertwined with advanced planning and discussion ideas *The latest issues related to any other late-breaking tax law changes |
| 12/1/2020 | 8 a.m. - 4 p.m. | Online | 8 CPE | |
| 20WS-0935: Surgent's QuickBooks: Banking Tips and Tricks for Online and Desktop QuickBooks Users (Webinar) (20WS-0935)*What are banking connections *How do I use bank connections? *QuickBooks for Desktop *QuickBooks Online *Working with transactions *Reconciliations made easy! |
| 11/12/2020 | 6 - 8 p.m. | Online | 2 CPE | |
| 20WS-1142: Surgent's Audits of 401(k) Plans: New Developments and Critical Issues (Webinar) (20WS-1142)*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 *The new audit standard for employee benefit plans |
| 12/21/2020 | 8 a.m. - 4 p.m. | Online | 8 CPE | |
| 20WS-1160: Surgent's Social Security and Medicare: Planning for You and Your Clients (Webinar) (20WS-1160)*Legislative developments *A full chapter devoted to determining the best planning options for maximizing joint Social Security benefits *Retirement benefits: Amount of benefits in various circumstances; how the amounts are distributed within the family unit *Qualification: Has the client retired? How business entities may be used for Social Security advantage *Income taxation of Social Security: avoidance tactics *Spousal benefits: Should a spouse return to work? What benefits does a spouse have and when and how do they relate to benefits decisions by the client? *When can hiring the spouse increase overall benefits? Why should both spouses qualify for survivor benefits? *Disability benefits *When to start Social Security benefits: Advantages and disadvantages at ages 62, 66, and 70 *Coordinating benefits: Should you take Social Security first and higher-balance IRA distributions later, or take IRA balances first and enhanced Social Security benefits later? *Pensions: Distribution strategies; how to use the minimum distribution rules in concert with Social Security benefits *IRAs: Is it time to convert to a Roth? *Medicare, Part D prescription drugs: what retirees need to know |
| 12/23/2020 | 8 a.m. - 4 p.m. | Online | 8 CPE | |
| 20WS-0963: Surgent's Annual Accounting and Auditing Update (Webinar) (20WS-0963)*Private company standard setting activities *Recently issued FASB Accounting Standards Updates *Leases -- Topic 842 *Impairment -- Topic 326 *Lessons learned from the adoption of Topic 606 *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 and proposed SSARS *Peer review and other audit quality issues *Other important AandA practice matters |
| 11/18/2020 | 8 a.m. - 4 p.m. | Online | 8 CPE | |
| 20WS-0906: Surgent's Controllership Skills Update: Risk Management (Webinar) (20WS-0906)*Rethinking Risk Management: *Historic view *Challenges *Rules *Recent lessons *Required skills *Sources of Risk: *Economy *Competitors *Operations *Investments *Strategy *Compensation *Routine practices *Unethical behavior. *Enterprise Risk Management (ERM): *Defining ERM *Areas of focus *Implementation *Planning for disasters *Business continuity *Contingencies *Analytical Tools: *Post-completion evaluations *Simulation *Z-score *Hedging *Brainstorming *Mind mapping *Delphi technique |
| 11/9/2020 | 12 - 2 p.m. | Online | 2 CPE | |
| 20WS-1059: Surgent's Lease Accounting: The Impact of Changing Standards on Both Lessors and Lessees (Webinar) (20WS-1059)*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 |
| 12/7/2020 | 12 - 2 p.m. | Online | 2 CPE | |
| New 20WS-1352: Surgent's Use the Data Model to Build More Powerful PivotTables (Webinar) (20WS-1352)*Creating a data model/Power Pivot *Building PivotTables from multiple tables *Creating Measures *Using named sets |
| 3/18/2021 | 12 - 2 p.m. | Online | 2 CPE | |
| 20WS-1196: Surgent's Annual Tax-Planning Guide for S Corporations, Partnerships and LLCs (Webinar) (20WS-1196)*Update on latest cases, rulings, and regulations including the final regs *How to handle liabilities of LLCs *Planning opportunities and pitfalls in determining basis and amounts at risk -- recourse and nonrecourse debt issues for LLCs, and much more *Planning for the provisions of the Tax Cuts and Jobs Act of 2017, including taking the best advantage of theSection 199A pass-through deduction *Partnership planning -- Structuring partnership distributions and transfers of interests *Optional basis adjustments -- Section Section 754 and 732(d) *Update on Small Business Health Reimbursement Arrangements *How to take advantage of the new Section 179 and bonus depreciation rules of the Tax Cuts and Jobs Act of 2017 *Basis, distribution, redemption, and liquidation issues of S corporations *Compensation in S corporations *Sale of a partnership -- the best planning concepts *What you need to know about family pass-throughs -- Estate planning, family income splitting, and compensation planning *Partnership and LLC allocations *Other provisions of the Tax Cuts and Jobs Act of 2017, with emphasis on its impact on pass-throughs and their owners |
| 1/6/2021 | 8 a.m. - 4 p.m. | Online | 8 CPE | |
| 20WS-0846: Surgent's Fraud Basics: Protecting the Company Till (Webinar) (20WS-0846)*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 *The Dark Web |
| 10/29/2020 | 12 - 3:30 p.m. | Online | 4 CPE | |
| New 20WS-1114: Surgent's The Accountant as the Expert Witness (Webinar) (20WS-1114)*Becoming qualified as an expert witness *Best practices for testifying at trial *Understanding the different roles accountants can play in litigation *Working with attorneys to prepare and present a case at trial *The role of experts in commercial versus personal injury litigation *Confidentiality orders *Compensation for expert witnesses *Preparing for and attending depositions *Daubert challenges to experts *Expert reports *The role of experts in antitrust, securities litigation, and professional liability cases *Credibility as a witness |
| 12/15/2020 | 12 - 2 p.m. | Online | 2 CPE | |
| 20WS-1135: Surgent's Section 199A: Applications and Challenges (Webinar) (20WS-1135)*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 *The wage limitation and associated limits *Maximizing the 20% deduction for pass-through entities and Schedule Cs *Proper treatment of REIT, PTP, and Cooperative income *Treatment of carryover amounts *Entity choice and the Section 199A deduction *Rental activities as a trade or business and the rental safe harbor *Completion of Forms 8995 and 8995-A |
| 12/18/2020 | 12 - 3:30 p.m. | Online | 4 CPE | |
| New 20WS-0917: Surgent's Food, Beverage and Entertainment Expensing (Webinar) (20WS-0917)*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 |
| 11/10/2020 | 9 - 11 a.m. | Online | 2 CPE | |
| 20WS-0939: Surgent's Fraud in Not-for-Profit Entities and Governments: Stealing from Everyone (Webinar) (20WS-0939)*The current GAAS requirements related to fraud found in AU Section 240, Consideration of Fraud in a Financial Statement Audit *The Yellow Book requirements related to fraud, waste 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 |
| 11/13/2020 | 8 a.m. - 4 p.m. | Online | 8 CPE | |
| 20WS-1249: Surgent's Annual Accounting and Auditing Update (Webinar) (20WS-1249)*Private company standard setting activities *Recently issued FASB Accounting Standards Updates *Leases -- Topic 842 *Impairment -- Topic 326 *Lessons learned from the adoption of Topic 606 *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 and proposed SSARS *Peer review and other audit quality issues *Other important AandA practice matters |
| 1/28/2021 | 8 a.m. - 4 p.m. | Online | 8 CPE | |
| 20WS-1272: Surgent's Compilations, Reviews and Preparations: Engagement Performance and Annual Update (Webinar) (20WS-1272)*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 *Proposed changes to the SSARS *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 |
| 2/5/2021 | 8 a.m. - 4 p.m. | Online | 8 CPE | |
| 20WS-1187: Surgent's Ethical Considerations for the CPA (Webinar) (20WS-1187)* 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 |
| 12/31/2020 | 12:30 - 4 p.m. | Online | 4 CPE / 4 Ethics | |
| 20WS-0943: The Best Federal Tax Update Course by Surgent (Webinar) (20WS-0943)*The SECURE Act, including IRA and RMD changes *Section 461 loss limitation rules and the ability to offset income *Bonus depreciation rules and expansion of Section 179 *Opportunity Zones *Expansion of number of taxpayers able to use the cash method of accounting *Section 163(j) 30% business interest limitation *Is the "Employee vs Independent Contractor" conundrum about to explode? *Comprehensive coverage of 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 *Virtual currency *Crowdfunding *Overtime update *Practice aids, including all the numbers applicable for the current year -- inflation-adjusted amounts, mileage rates, retirement contributions, and more *Advanced practice, reporting, and other issues intertwined with advanced planning and discussion ideas *The latest issues related to any other late-breaking tax law changes |
| 11/13/2020 | 8 a.m. - 4 p.m. | Online | 8 CPE | |
| 20WS-0915: Surgent's Auditing Not-for-Profit Entities: Superior Skills for an Effective and Efficient Audit (Webinar) (20WS-0915)*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 |
| 11/10/2020 | 10:30 a.m. - 6:30 p.m. | Online | 8 CPE | |
| 20WS-0918: Surgent's Guide and Update to Compilations, Reviews, and Preparations (Webinar) (20WS-0918)*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 *Proposed changes to the SSARS |
| 11/10/2020 | 12 - 3:30 p.m. | Online | 4 CPE | |
| New 20WS-0848: Surgent's The Accountant as the Expert Witness (Webinar) (20WS-0848)*Becoming qualified as an expert witness *Best practices for testifying at trial *Understanding the different roles accountants can play in litigation *Working with attorneys to prepare and present a case at trial *The role of experts in commercial versus personal injury litigation *Confidentiality orders *Compensation for expert witnesses *Preparing for and attending depositions *Daubert challenges to experts *Expert reports *The role of experts in antitrust, securities litigation, and professional liability cases *Credibility as a witness |
| 10/29/2020 | 12 - 2 p.m. | Online | 2 CPE | |
| 20WS-1014: Surgent's Audits of 401(k) Plans: New Developments and Critical Issues (Webinar) (20WS-1014)*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 *The new audit standard for employee benefit plans |
| 11/30/2020 | 8 a.m. - 4 p.m. | Online | 8 CPE | |
| 20WS-1370: Surgent's Hiring and Firing of Employees: What You Can and Cannot Do (Webinar) (20WS-1370)*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 |
| 3/31/2021 | 12 - 2 p.m. | Online | 2 CPE | |
| New 20WS-1330: Surgent's Accountability: Stop the Blame Game (Webinar) (20WS-1330)*Defining three critical elements: responsibility, empowerment and accountability, and how they work together to create results *Designing and using clear agreements that provide clarity *Skills for holding yourself and others accountable for results, no matter what *Knowing where you are in the accountability game... what you do/don't do well |
| 3/8/2021 | 12:30 - 4 p.m. | Online | 4 CPE | |
| 20WS-1138: The Best Individual Income Tax Update Course by Surgent (Webinar) (20WS-1138)*The SECURE Act, including IRA and RMD changes *Section 461 loss limitation rules and the ability to offset income *Section 163(j) 30% business interest limitation *Treatment of state and local taxes *Virtual currency *Opportunity Zones *Education-related provisions *Depreciation changes *Rules on entertainment expenses, including meals *Doubling of estate and gift tax exemption for a married couple *Comprehensive coverage of the flagship item of tax reform, Section 199A and its alteration of pass-through taxation and planning *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 |
| 12/18/2020 | 8 a.m. - 4 p.m. | Online | 8 CPE | |
| 20WS-1139: Surgent's Compilations, Reviews and Preparations: Engagement Performance and Annual Update (Webinar) (20WS-1139)*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 *Proposed changes to the SSARS *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 |
| 12/19/2020 | 8 a.m. - 4 p.m. | Online | 8 CPE | |
| 20WS-0853: Surgent's Ethics for Tax Professionals (Webinar) (20WS-0853)*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 |
| 10/30/2020 | 9 - 11 a.m. | Online | 2 CPE / 2 Ethics | |
| New 20WS-0896: Surgent's Coaching Skills for Managers and Supervisors (Webinar) (20WS-0896)*The definition of "coaching" and the coaching process *Characteristics of effective coaches *Coaching strategies to support and assist others as they change ineffective behaviors *Conducting one-on-one coaching sessions for setting goals and improving performance |
| 11/6/2020 | 12:30 - 4 p.m. | Online | 4 CPE | |
| 20WS-1241: Surgent's The Complete Guide to Payroll Taxes and 1099 Issues (Webinar) (20WS-1241)*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? *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 *Understanding payroll tax responsibilities in the gig economy |
| 1/25/2021 | 8 a.m. - 4 p.m. | Online | 8 CPE | |
| 20WS-1145: Surgent's Guide to the Business of Booze: Accounting for Restaurants & Bars (Webinar) (20WS-1145)*Overview of the business of alcohol *Overview of the three-tier system *Role of the federal government (TTB, FDA, ATF) *Role of state and local regulators *Special issues for bars and restaurants, including Dram Shop Liability *Craft beer revolution *Out-of-state shipping; transshipping *Umbrella licenses / license compliance companies |
| 12/21/2020 | 12 - 2 p.m. | Online | 2 CPE | |
| 20WS-1333: Surgent's Audits of 401(k) Plans: New Developments and Critical Issues (Webinar) (20WS-1333)*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 *The new audit standard for employee benefit plans |
| 3/9/2021 | 8 a.m. - 4 p.m. | Online | 8 CPE | |
| 20WS-0892: Surgent's Revenue Recognition in the Technology Sector: Topic 606 Implementation Challenges (Webinar) (20WS-0892)*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 |
| 11/5/2020 | 8 - 11:30 a.m. | Online | 4 CPE | |
| 20WS-0907: Surgent's Critical Issues Involving Taxation of Construction Contractors (Webinar) (20WS-0907)*Learn what property is subject to IRC Sec 460 *Understand how home builders and residential contractors are exempt from IRC Sec 460 *Learn how to qualify for the "small contractor exemption" and its advantages to the taxpayer *Learn the various options that are available to the "small" contractor regarding taxation of long-term contracts *Discuss how the choice of entity impacts taxation of contractors *Learn how AMT impacts the construction industry *Learn about IRC Sec 460 and "large" contractors *Learn how "uninstalled materials" impact taxation of contractors *Learn how the "look-back" rules impact contractors *Learn how the "10% method" can allow certain contractors to defer recognizing taxable income *Learn critical tax planning strategies for contractors |
| 11/9/2020 | 12 - 3:30 p.m. | Online | 4 CPE | |
| 20WS-1109: Surgent's Form 1065 Boot Camp: Step-by-Step Preparation with Completed Forms (Webinar) (20WS-1109)*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 |
| 12/15/2020 | 8 a.m. - 4 p.m. | Online | 8 CPE | |
| New 20WS-1121: Surgent's The Most Critical Challenges in Not-for-Profit Accounting Today (Webinar) (20WS-1121)*Prepare for the implementation of the new FASB ASU on grants, contracts, and contributions (i.e., ASU No 2018-08, Clarifying the Scope and the Accounting Guidance for Contributions Received and Contributions Made) *Develop a deeper understanding of the requirements in ASU No. 2016-02, Leases, and how not-for-profit enti-ties will implement the standard *Review additional key challenges in not-for-profit accounting today |
| 12/16/2020 | 12:30 - 4 p.m. | Online | 4 CPE | |
| 20WS-1325: Surgent's Excel Budgeting Ideas (Webinar) (20WS-1325)*Major Topics: * Set up an in-cell drop-down list of budget methods * Change the calculations in the cells based on the selected budget method * Use names in worksheets |
| 3/4/2021 | 9 - 11 a.m. | Online | 2 CPE | |
| 20WS-1122: The Best Federal Tax Update Course by Surgent (Webinar) (20WS-1122)*The SECURE Act, including IRA and RMD changes *Section 461 loss limitation rules and the ability to offset income *Bonus depreciation rules and expansion of Section 179 *Opportunity Zones *Expansion of number of taxpayers able to use the cash method of accounting *Section 163(j) 30% business interest limitation *Is the "Employee vs Independent Contractor" conundrum about to explode? *Comprehensive coverage of 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 *Virtual currency *Crowdfunding *Overtime update *Practice aids, including all the numbers applicable for the current year -- inflation-adjusted amounts, mileage rates, retirement contributions, and more *Advanced practice, reporting, and other issues intertwined with advanced planning and discussion ideas *The latest issues related to any other late-breaking tax law changes |
| 12/16/2020 | 10:30 a.m. - 6:30 p.m. | Online | 8 CPE | |
| New 20WS-1353: Surgent's Introduction to Forensic Accounting (Webinar) (20WS-1353)*Review of the different aspects of forensic accounting *The civil litigation process as it relates to forensic accounting *Litigation services provided by forensic accountants *Fraud detection and prevention *Various types of fraud *Training and certifications in forensic accounting *Forensic accounting in bankruptcy proceedings *Forensic accounting in family law proceedings *Calculating damages for use in litigation *Valuations *Ethical issues pertinent to forensic accounting |
| 3/19/2021 | 12 - 3:30 p.m. | Online | 4 CPE | |
| 20WS-1129: Surgent's QuickBooks Online – Streamline Accounting with Dynamic Software! (Webinar) (20WS-1129)*Overview of QuickBooks Online vs. Desktop Options *QuickBooks Online Independent Contractor (Self-Employed) *QuickBooks Online Small Business Editions *Apps that increase the functionality of QuickBooks Online |
| 12/17/2020 | 12 - 2 p.m. | Online | 2 CPE | |
| 20WS-0932: Surgent's Guide to the Topic 606 Revenue Recognition Model for All CPAs (Webinar) (20WS-0932)*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 *Lessons learned and best practices for improving business processes related to revenue recognition going forward |
| 11/12/2020 | 12 - 3:30 p.m. | Online | 4 CPE | |
| 20WS-0866: Surgent's Reducing Your Business Owner Clients' Exposure to Social Security and Self-Employment Taxes (Webinar) (20WS-0866)*Section 1402(a)(1) exclusions from the definition of self-employment income *Application of the SE tax to members of limited liability companies *Taking a self-employed owner's health insurance deductions taken against self-employment tax *How using the S corporation and the MMLLC treated as a partnership can help reduce an individual's exposure to self-employment tax *How hiring a spouse and/or children helps reduce self-employment tax *Differentiating between income treated as self- employment income and income that is not self-employment income |
| 11/2/2020 | 12 - 2 p.m. | Online | 2 CPE | |
| 20WS-1065: Surgent's Excel Shortcuts for Accountants (Webinar) (20WS-1065)* Explore the function that sums better than the SUM function * Discover a variety of time-saving features, functions, and techniques * Learn the workaround to a major Excel pitfall |
| 12/8/2020 | 12 - 2 p.m. | Online | 2 CPE | |
| New 20WS-0975: Surgent's Resilience: The Ultimate Leadership Skill for Accountants: How to Build it in Yourself and Others (Webinar) (20WS-0975)*Bounce back from adversity and pressure *Avoid giving up too soon *Reframe challenges *Learn resilience and transform from mistakes |
| 11/19/2020 | 12 - 2 p.m. | Online | 2 CPE | |
| 20WS-1173: Surgent's Mastering Accounting for Income Taxes (Webinar) (20WS-1173)*The sources of deferred tax assets and liabilities *Calculating the deferred tax asset or liability *Reporting income-tax expense and balance sheet items *Defining, analyzing, and reporting uncertain tax positions *Classification of deferred tax assets and liabilities *Disclosure requirements *Recent and proposed changes to the accounting and disclosure requirements for income taxes |
| 12/29/2020 | 12 - 3:30 p.m. | Online | 4 CPE | |
| 20WS-1097: Surgent's Audits of 401(k) Plans: New Developments and Critical Issues (Webinar) (20WS-1097)*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 *The new audit standard for employee benefit plans |
| 12/14/2020 | 8 a.m. - 4 p.m. | Online | 8 CPE | |
| 20WS-1271: Surgent's Section 199A: Applications and Challenges (Webinar) (20WS-1271)*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 *The wage limitation and associated limits *Maximizing the 20% deduction for pass-through entities and Schedule Cs *Proper treatment of REIT, PTP, and Cooperative income *Treatment of carryover amounts *Entity choice and the Section 199A deduction *Rental activities as a trade or business and the rental safe harbor *Completion of Forms 8995 and 8995-A |
| 2/4/2021 | 8 - 11:30 a.m. | Online | 4 CPE | |
| 20WS-1125: Surgent's CFO/Controller's Roadmap to Organization Success With Integrated Planning, Forecasting and Budgeting (Webinar) (20WS-1125)*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 |
| 12/17/2020 | 12 - 3:30 p.m. | Online | 4 CPE | |
| 20WS-1342: Surgent's Construction Contractors: Accounting and Financial Reporting Issues (Webinar) (20WS-1342)*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 ASC and its impact on the construction industry |
| 3/12/2021 | 12 - 3:30 p.m. | Online | 4 CPE | |
| New 20WS-0894: Surgent's Advanced Trust Issues: A Roadmap for Success in An Increasingly Complex Area (Webinar) (20WS-0894)*Key concepts of trusts, including recent trends; best practices; jurisdiction; and ways to avoid pitfalls *Decanting *Federal estate tax exemption and remaining relevance of trusts *Irrevocable life insurance trusts *The role of family dynamics *Choice of trustee and other fiduciaries *State trust-friendly considerations *Charitable trusts *Delaware Statutory Trusts *Powers of attorney *Pet Trusts -- the emerging necessities *State, county, and local issues *Portability *QTIP issues *Creditor considerations *Potential IRA problems *Problems with re-titling assets |
| 11/6/2020 | 12:30 - 4 p.m. | Online | 4 CPE | |
| 20WS-1348: Surgent's Advanced Audits of 401(k) Plans: Best Practices and Current Developments (Webinar) (20WS-1348)*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 *The new audit standard for employee benefit plans |
| 3/18/2021 | 8 a.m. - 4 p.m. | Online | 8 CPE | |
| New 20WS-1088: Surgent's Building a High-Performance Accounting Team (Webinar) (20WS-1088)*Increase productivity and profitability *Communicate better and resolve conflict *Learn teamwork principles in today's changing accounting workplace *Motivate yourself and your team |
| 12/11/2020 | 12 - 2 p.m. | Online | 2 CPE | |
| 20WS-1329: Surgent's Ethical Considerations for the CPA (Webinar) (20WS-1329)* 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 |
| 3/5/2021 | 8 - 11:30 a.m. | Online | 4 CPE / 4 Ethics | |
| 20WS-1053: Surgent's Revenue Recognition in the Technology Sector: Topic 606 Implementation Challenges (Webinar) (20WS-1053)*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 |
| 12/5/2020 | 12 - 3:30 p.m. | Online | 4 CPE | |
| 20WS-1235: Surgent's Getting Ready for Busy Season: Review Individual Tax Form Changes (Webinar) (20WS-1235)*Major 2019 tax form changes as they relate to individual taxpayers *Key new tax developments as they relate to 2019 and how they impact the 2019 tax forms |
| 1/22/2021 | 12 - 2 p.m. | Online | 2 CPE | |
| New 20WS-1293: Surgent's Building a High-Performance Accounting Team (Webinar) (20WS-1293)*Increase productivity and profitability *Communicate better and resolve conflict *Learn teamwork principles in today's changing accounting workplace *Motivate yourself and your team |
| 2/16/2021 | 12 - 2 p.m. | Online | 2 CPE | |
| 20WS-1345: Surgent's Controller/CFO Update: Hot Topics Facing Today's Financial Professional (Webinar) (20WS-1345)*Economic update *Managing for productivity *Metrics and benchmarking *Social media and the cloud |
| 3/16/2021 | 12 - 3:30 p.m. | Online | 4 CPE | |
| 20WS-1338: Surgent's Controllership Skills Update: Current Survival Skills (Webinar) (20WS-1338)*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 |
| 3/11/2021 | 12 - 2 p.m. | Online | 2 CPE | |
| New 20WS-1238: Surgent's Advanced Trust Issues: A Roadmap for Success in An Increasingly Complex Area (Webinar) (20WS-1238)*Key concepts of trusts, including recent trends; best practices; jurisdiction; and ways to avoid pitfalls *Decanting *Federal estate tax exemption and remaining relevance of trusts *Irrevocable life insurance trusts *The role of family dynamics *Choice of trustee and other fiduciaries *State trust-friendly considerations *Charitable trusts *Delaware Statutory Trusts *Powers of attorney *Pet Trusts -- the emerging necessities *State, county, and local issues *Portability *QTIP issues *Creditor considerations *Potential IRA problems *Problems with re-titling assets |
| 1/25/2021 | 12:30 - 4 p.m. | Online | 4 CPE | |
| 20WS-1266: Surgent's Form 1040 Return Review Boot Camp for New and Experienced Reviewers (Webinar) (20WS-1266)*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 |
| 2/3/2021 | 8 a.m. - 4 p.m. | Online | 8 CPE | |
| New 20WS-1041: Surgent's The Most Critical Challenges in Governmental Accounting Today (Webinar) (20WS-1041)*The implementation of GASB No. 84, Fiduciary Activities *How governments can prepare for and implement GASB No. 87, Leases *Additional recently issued GASB standards |
| 12/3/2020 | 12:30 - 4 p.m. | Online | 4 CPE | |
| 20WS-1250: Surgent's Guide to Payroll Taxes and 1099 Issues (Webinar) (20WS-1250)*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 *Understanding payroll tax responsibilities in the gig economy |
| 1/28/2021 | 12 - 3:30 p.m. | Online | 4 CPE | |
| New 20WS-1280: Surgent's Resilience: The Ultimate Leadership Skill for Accountants: How to Build it in Yourself and Others (Webinar) (20WS-1280)*Bounce back from adversity and pressure *Avoid giving up too soon *Reframe challenges *Learn resilience and transform from mistakes |
| 2/9/2021 | 12 - 2 p.m. | Online | 2 CPE | |
| 20WS-1350: Surgent's Excel: Mastering PivotTables (Webinar) (20WS-1350)* Explore PivotTable capabilities and functionality * Retrieve data from a database and feed it into the PivotTable * Pull web tables from web pages into Excel |
| 3/18/2021 | 12 - 2 p.m. | Online | 2 CPE | |
| 20WS-0984: Surgent's Section 754 Step-Up in Basis: Understanding the Tax Issues for Partnerships and LLCs (Webinar) (20WS-0984)*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 |
| 11/20/2020 | 9 - 11 a.m. | Online | 2 CPE | |
| 20WS-0858: The Best Individual Income Tax Update Course by Surgent (Webinar) (20WS-0858)*The SECURE Act, including IRA and RMD changes *Section 461 loss limitation rules and the ability to offset income *Section 163(j) 30% business interest limitation *Treatment of state and local taxes *Virtual currency *Opportunity Zones *Education-related provisions *Depreciation changes *Rules on entertainment expenses, including meals *Doubling of estate and gift tax exemption for a married couple *Comprehensive coverage of the flagship item of tax reform, Section 199A and its alteration of pass-through taxation and planning *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 |
| 10/30/2020 | 8 a.m. - 4 p.m. | Online | 8 CPE | |
| 20WS-1359: Surgent's Guide to the Topic 606 Revenue Recognition Model for All CPAs (Webinar) (20WS-1359)*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 *Lessons learned and best practices for improving business processes related to revenue recognition going forward |
| 3/23/2021 | 12 - 3:30 p.m. | Online | 4 CPE | |
| 20WS-0886: Surgent's Ethics for Tax Professionals (Webinar) (20WS-0886)*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 |
| 11/5/2020 | 9 - 11 a.m. | Online | 2 CPE / 2 Ethics | |
| 20WS-1257: Surgent's What CPAs Should Know About Trust Instruments (Webinar) (20WS-1257)*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 |
| 1/29/2021 | 9 - 11 a.m. | Online | 2 CPE | |
| 20WS-1243: Surgent's Monthly Tax Update with Mike Tucker and Jeff Jacobs (Webinar) (20WS-1243)*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 |
| 1/26/2021 | 12 - 2 p.m. | Online | 2 CPE | |
| 20WS-1054: The Best Federal Tax Update Course by Surgent (Webinar) (20WS-1054)*The SECURE Act, including IRA and RMD changes *Section 461 loss limitation rules and the ability to offset income *Bonus depreciation rules and expansion of Section 179 *Opportunity Zones *Expansion of number of taxpayers able to use the cash method of accounting *Section 163(j) 30% business interest limitation *Is the "Employee vs Independent Contractor" conundrum about to explode? *Comprehensive coverage of 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 *Virtual currency *Crowdfunding *Overtime update *Practice aids, including all the numbers applicable for the current year -- inflation-adjusted amounts, mileage rates, retirement contributions, and more *Advanced practice, reporting, and other issues intertwined with advanced planning and discussion ideas *The latest issues related to any other late-breaking tax law changes |
| 12/5/2020 | 8 a.m. - 4 p.m. | Online | 8 CPE | |
| New 20WS-1356: Surgent's Accounting Chaotics: Managing Organizational Change and Stress in a Turbulent Work Environment (Webinar) (20WS-1356)*Learn the power of flexibility and adaptability *Manage daily changes and stressors *Avoid burnout and achieve work-life balance |
| 3/22/2021 | 12 - 2 p.m. | Online | 2 CPE | |
| 20WS-0888: Surgent's Preparing Individual Tax Returns for New Staff and Paraprofessionals (Webinar) (20WS-0888)*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 *Form 8867 -- Protecting practitioners *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 |
| 11/5/2020 | 8 a.m. - 4 p.m. | Online | 8 CPE | |
| 20WS-0998: Surgent's Four Tiers of Loss Limitations: A Guide to the New Rules for Pass-through Entities (Webinar) (20WS-0998)*Tier 1: Basis limitations for S corporation shareholders and partners *Tier 2: Section 465 at-risk limitations for S corporation shareholders and partners, including the impact of debt, indemnities, guarantees, and shareholder/partner agreements *Tier 3: Section 469 passive loss limitations and exceptions to the limitations *Tier 4: The new excess business loss limitation of the Tax Cuts and Jobs Act of 2017 (new section 461(l)) |
| 11/24/2020 | 12 - 3:30 p.m. | Online | 4 CPE | |
| New 20WS-1176: Surgent's Top Individual Tax Planning Strategies (Webinar) (20WS-1176)*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 |
| 12/29/2020 | 12 - 2 p.m. | Online | 2 CPE | |
| 20WS-1217: The Best Federal Tax Update Course by Surgent (Webinar) (20WS-1217)*The SECURE Act, including IRA and RMD changes *Section 461 loss limitation rules and the ability to offset income *Bonus depreciation rules and expansion of Section 179 *Opportunity Zones *Expansion of number of taxpayers able to use the cash method of accounting *Section 163(j) 30% business interest limitation *Is the "Employee vs Independent Contractor" conundrum about to explode? *Comprehensive coverage of 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 *Virtual currency *Crowdfunding *Overtime update *Practice aids, including all the numbers applicable for the current year -- inflation-adjusted amounts, mileage rates, retirement contributions, and more *Advanced practice, reporting, and other issues intertwined with advanced planning and discussion ideas *The latest issues related to any other late-breaking tax law changes |
| 1/14/2021 | 8 a.m. - 4 p.m. | Online | 8 CPE | |
| 20WS-0857: Surgent's The Complete Guide to Payroll Taxes and 1099 Issues (Webinar) (20WS-0857)*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? *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 *Understanding payroll tax responsibilities in the gig economy |
| 10/30/2020 | 8 a.m. - 4 p.m. | Online | 8 CPE | |
| 20WS-0952: Surgent's The Most Dangerous Elements of a GAAS Audit (Webinar) (20WS-0952)*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) |
| 11/16/2020 | 8 - 11:30 a.m. | Online | 4 CPE | |
| New 20WS-0916: Surgent's Basics of Employment Law for Non-HR Professionals (Webinar) (20WS-0916)*How the application of policies and employment laws within the workplace can reduce employee complaints, and protect your company from claims of discrimination or wrongful behavior *Examining wage and pay practices, FMLA examples, and other challenging workplace questions, to insure actions are consistent with laws/policies *Key functions of employment including recruitment, interviewing and selection |
| 11/10/2020 | 12:30 - 4 p.m. | Online | 4 CPE | |
| 20WS-1116: Surgent's Form 1040 Return Review Boot Camp for New and Experienced Reviewers (Webinar) (20WS-1116)*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 |
| 12/16/2020 | 8 a.m. - 4 p.m. | Online | 8 CPE | |
| 20WS-1039: Surgent's QuickBooks: Reconciling Balance Sheet Accounts Has Never Been Easier (Webinar) (20WS-1039)*Identify and Correct File Issues *QuickBooks Cash Basis Calculations *Transaction Entry Tips and Tricks *Creating Balance Sheet Workpapers *Loan Amortization features included in QuickBooks |
| 12/3/2020 | 12 - 2 p.m. | Online | 2 CPE | |
| 20WS-0869: Surgent's Annual Accounting and Auditing Update (Webinar) (20WS-0869)*Private company standard setting activities *Recently issued FASB Accounting Standards Updates *Leases -- Topic 842 *Impairment -- Topic 326 *Lessons learned from the adoption of Topic 606 *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 and proposed SSARS *Peer review and other audit quality issues *Other important AandA practice matters |
| 11/3/2020 | 8 a.m. - 4 p.m. | Online | 8 CPE | |
| 20WS-1188: Surgent's Examining the New Lease Accounting Standard: More Than Meets the Eye (Webinar) (20WS-1188)*ASU No. 2016-02, Leases (Topic 842) *Overall lease accounting guidance *Lessor Accounting 101 *Lessee Accounting 101 *Detailed review of accounting by lessees and lessors *Sale and leaseback transactions *Transition guidance *Other operational issues *Recently issued updates to the lease accounting guidance *Feedback from the public company adoption of Topic 842 |
| 12/31/2020 | 8 - 11:30 a.m. | Online | 4 CPE | |
| 20WS-1259: Surgent's Individual and Financial Planning Tax Camp (Webinar) (20WS-1259)*The SECURE Act, including IRA and RMD changes *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 *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 *What to do about itemized deductions *Trans-generational planning: conversions, income and gain-splitting *HSAs *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 |
| 2/1/2021 | 8 a.m. - 4 p.m. | Online | 8 CPE | |
| New 20WS-0962: Surgent's Advanced Trust Issues: A Roadmap for Success in An Increasingly Complex Area (Webinar) (20WS-0962)*Key concepts of trusts, including recent trends; best practices; jurisdiction; and ways to avoid pitfalls *Decanting *Federal estate tax exemption and remaining relevance of trusts *Irrevocable life insurance trusts *The role of family dynamics *Choice of trustee and other fiduciaries *State trust-friendly considerations *Charitable trusts *Delaware Statutory Trusts *Powers of attorney *Pet Trusts -- the emerging necessities *State, county, and local issues *Portability *QTIP issues *Creditor considerations *Potential IRA problems *Problems with re-titling assets |
| 11/18/2020 | 12:30 - 4 p.m. | Online | 4 CPE | |
| 20WS-1245: Surgent's Guide to Calculating S Corporation Stock Basis and Creating and Maintaining Basis Worksheets (Webinar) (20WS-1245)*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 |
| 1/27/2021 | 12 - 2 p.m. | Online | 2 CPE | |
| 20WS-0930: Surgent's CFO/Controller's Roadmap to Organization Success With Integrated Planning, Forecasting and Budgeting (Webinar) (20WS-0930)*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 |
| 11/12/2020 | 8 - 11:30 a.m. | Online | 4 CPE | |
| 20WS-0979: Surgent's Construction Contractors: Accounting and Financial Reporting Issues (Webinar) (20WS-0979)*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 ASC and its impact on the construction industry |
| 11/20/2020 | 12 - 3:30 p.m. | Online | 4 CPE | |
| 20WS-1095: Surgent's Annual Accounting and Auditing Update (Webinar) (20WS-1095)*Private company standard setting activities *Recently issued FASB Accounting Standards Updates *Leases -- Topic 842 *Impairment -- Topic 326 *Lessons learned from the adoption of Topic 606 *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 and proposed SSARS *Peer review and other audit quality issues *Other important AandA practice matters |
| 12/13/2020 | 8 a.m. - 4 p.m. | Online | 8 CPE | |
| 20WS-1228: Surgent's Section 199A: Applications and Challenges (Webinar) (20WS-1228)*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 *The wage limitation and associated limits *Maximizing the 20% deduction for pass-through entities and Schedule Cs *Proper treatment of REIT, PTP, and Cooperative income *Treatment of carryover amounts *Entity choice and the Section 199A deduction *Rental activities as a trade or business and the rental safe harbor *Completion of Forms 8995 and 8995-A |
| 1/20/2021 | 8 - 11:30 a.m. | Online | 4 CPE | |
| 20WS-1361: Surgent's Compilations, Reviews and Preparations: Engagement Performance and Annual Update (Webinar) (20WS-1361)*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 *Proposed changes to the SSARS *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 |
| 3/24/2021 | 8 a.m. - 4 p.m. | Online | 8 CPE | |
| New 20WS-0954: Surgent's Choosing the Right Business Entity (Webinar) (20WS-0954)*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 |
| 11/17/2020 | 9 - 11 a.m. | Online | 2 CPE | |
| 20WS-1365: Surgent's CFO/Controller's Roadmap to Organization Success With Integrated Planning, Forecasting and Budgeting (Webinar) (20WS-1365)*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 |
| 3/26/2021 | 12 - 3:30 p.m. | Online | 4 CPE | |
| 20WS-0856: Surgent's Form 1040 Return Review Boot Camp for New and Experienced Reviewers (Webinar) (20WS-0856)*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 |
| 10/30/2020 | 8 a.m. - 4 p.m. | Online | 8 CPE | |
| 20WS-1311: Surgent's Getting Ready for Busy Season: Key Changes Every Tax Practitioner Should Know (Webinar) (20WS-1311)*A tour of the most recent changes starting from gross income and ending with alternative minimum tax (AMT) and selected credits including the latest IRS guidance on recent tax legislation *Hot, hidden, or miscellaneous developments affecting the upcoming tax season *Review of new laws and changes in old forms to provide a familiarity for the upcoming tax season *Key new tax and practice developments and how they impact the current-year tax forms for individuals |
| 2/24/2021 | 12:30 - 4 p.m. | Online | 4 CPE | |
| 20WS-1363: Surgent's Controllership Skills Update: Mergers, Acquisitions, and Alliances (Webinar) (20WS-1363)*Recent trends: MandA activity; contributing factors/reasons for record levels; examples of recent transactions; recent changes to U.S. taxes; inversions; strategic spin-offs/splits; internal venture capital activities; incubators *Expanded role of financial professionals: establishing strategy; valuation techniques; execution plan; due diligence; sources of industry information; goodwill; post-completion evaluations *Negotiations: Improving your communication skills; establishing an environment for success; list of dos and don'ts *Alliances and outsourcing: steps to forming an alliance; examples of recent alliances; determining if outsourcing (short and long-term) is correct for your organization; steps to improve results |
| 3/25/2021 | 12 - 2 p.m. | Online | 2 CPE | |
| 20WS-1119: Surgent's Section 754 Step-Up in Basis: Understanding the Tax Issues for Partnerships and LLCs (Webinar) (20WS-1119)*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 |
| 12/16/2020 | 9 - 11 a.m. | Online | 2 CPE | |
| 20WS-1195: The Best Individual Income Tax Update Course by Surgent (Webinar) (20WS-1195)*The SECURE Act, including IRA and RMD changes *Section 461 loss limitation rules and the ability to offset income *Section 163(j) 30% business interest limitation *Treatment of state and local taxes *Virtual currency *Opportunity Zones *Education-related provisions *Depreciation changes *Rules on entertainment expenses, including meals *Doubling of estate and gift tax exemption for a married couple *Comprehensive coverage of the flagship item of tax reform, Section 199A and its alteration of pass-through taxation and planning *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 |
| 1/5/2021 | 8 a.m. - 4 p.m. | Online | 8 CPE | |
| New 20WS-1318: Surgent's Managing People Through Motivation (Webinar) (20WS-1318)*What it means to engage people; discuss the meaning of motivation by getting to the core of what impacts your employees' productivity *Get your employees charged; find out what makes them tick through examining and understanding some of the classics in motivational theory *Learn how to drill down to what truly motivates your employees *Using the C.A.R.E. model to improve employee motivation through case studies |
| 3/1/2021 | 12:30 - 4 p.m. | Online | 4 CPE | |
| New 20WS-1132: Surgent's Choosing the Right Business Entity (Webinar) (20WS-1132)*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 |
| 12/18/2020 | 9 - 11 a.m. | Online | 2 CPE | |
| 20WS-1309: Surgent's Annual Accounting and Auditing Update (Webinar) (20WS-1309)*Private company standard setting activities *Recently issued FASB Accounting Standards Updates *Leases -- Topic 842 *Impairment -- Topic 326 *Lessons learned from the adoption of Topic 606 *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 and proposed SSARS *Peer review and other audit quality issues *Other important AandA practice matters |
| 2/24/2021 | 8 a.m. - 4 p.m. | Online | 8 CPE | |
| 20WS-1290: Surgent's Getting Ready for Busy Season: Review Individual Tax Form Changes (Webinar) (20WS-1290)*Major 2019 tax form changes as they relate to individual taxpayers *Key new tax developments as they relate to 2019 and how they impact the 2019 tax forms |
| 2/12/2021 | 12 - 2 p.m. | Online | 2 CPE | |
| 20WS-0933: Surgent's Lease Accounting: The Impact of Changing Standards on Both Lessors and Lessees (Webinar) (20WS-0933)*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 |
| 11/12/2020 | 7 - 9 p.m. | Online | 2 CPE | |
| 20WS-0865: Surgent's LLCs & Partnerships - Distributions Under IRC Section 731 (Webinar) (20WS-0865)*Taxation of current and liquidating partnership distributions *Tax treatment of cash distributions from a partnership to a partner *Tax treatment of non-cash property distributions by a partnership *When a partner recognizes gain or loss resulting from a partnership distribution *Disguised sale rules as they apply to partnership distributions |
| 11/2/2020 | 9 - 11 a.m. | Online | 2 CPE | |
| New 20WS-1323: Surgent's The Americans with Disabilities Act and the Family and Medical Leave Act (Webinar) (20WS-1323)*Definitions of key terms under the FMLA, including covered employer, eligible employee, and serious health condition *Timing and types of leave under the FMLA *Calculating leave time under the FMLA *Employer and employee notice requirements *The definition of a "disability" under ADA *An employer's obligation to provide employees with a reasonable accommodation under the ADA *Guidance on engaging in the interactive process *Dos and don'ts of medical certifications *The interplay between the Americans with Disabilities Act and the Family and Medical Leave Act |
| 3/3/2021 | 12 - 2 p.m. | Online | 2 CPE | |
| 20WS-1362: Surgent's Top 10 Celebrity Estate Mistakes and How to Avoid Them (Webinar) (20WS-1362)*Overview of estate planning *The dangers of a Power of Attorney *The most important aspect of a will *Role, scope, rights, and responsibilities of an executor *Benefits of incorporating a trust *Bequests *Caring for a pet *Claims against the estate *Insurance *Consequences of poor estate planning |
| 3/24/2021 | 9 - 11 a.m. | Online | 2 CPE | |
| 20WS-1189: Surgent's Technical Individual Practice Issues and Tax Forms for Experienced Practitioners (Webinar) (20WS-1189)*What's NEW for this year -- Aimed at higher level staff issues and planning *Qualified Business Income -- Coverage of Section 199A including the real estate safe harbor, wages, basis in assets, and so on *A tour of the most recent forms changes, starting from gross income and ending with alternative minimum tax (AMT) and selected credits including the latest IRS guidance on significant recent tax legislation *How will clients (and practitioners) interact with the IRS in the future? *Hot, hidden, or miscellaneous developments affecting the upcoming tax season *Things your parents taught you? *Utilizing the ABLE program *Advanced practice, reporting, and other issues intertwined with advanced planning and discussion ideas *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 |
| 12/31/2020 | 8 a.m. - 4 p.m. | Online | 8 CPE | |
| 20WS-1037: Surgent's Perplexing Financial and Economic Issues for the CFO/Controller (Webinar) (20WS-1037)*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 |
| 12/3/2020 | 8 a.m. - 4 p.m. | Online | 8 CPE | |
| 20WS-1045: Surgent's Controller/CFO Update: Hot Topics Facing Today's Financial Professional (Webinar) (20WS-1045)*Economic update *Managing for productivity *Metrics and benchmarking *Social media and the cloud |
| 12/4/2020 | 8 - 11:30 a.m. | Online | 4 CPE | |
| 20WS-1046: Surgent's Life After Adoption: Applying Topic 606 to Revenue Contracts on an Ongoing Basis (Webinar) (20WS-1046)*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 and examples *Industry specific implementation issues and guidance *Best practices, lessons learned and opportunities to improve on the reporting of revenue under Topic 606 going forward *Other operational issues related to implementation |
| 12/4/2020 | 8 a.m. - 4 p.m. | Online | 8 CPE | |
| New 20WS-1199: Surgent's Buying and Selling a Business: Tax and Structuring Overview (Webinar) (20WS-1199)*An overview of the beginning of the process and documents for preliminary tax planning *Recognizing the need for due diligence in acquisitions -- checklists of important points *Deemed asset sales -- Is Section 338 or Section 338(h)(10) appropriate? *The impact of the Section 197 amortizable intangibles regulations on the acquisition and disposition of a business *How to allocate purchase price for tax advantage *Planning to avoid double taxation under repeal of the General Utilities doctrine *Special problems and opportunities when an S corporation is the buyer or seller *Installment sale and interest issues *Avoiding tax pitfalls and recognition of tax planning opportunities *Unique issues in buying and selling of LLC/partnership interests *Impact of the Net Investment Income Tax (NIIT) and the Section 199A pass-through deduction on the tax due on the sale of a pass-through entity *Individually owned goodwill |
| 1/7/2021 | 8 - 11:30 a.m. | Online | 4 CPE | |
| New 20WS-1183: Surgent's Succession Planning for the Small Business Owner: Finding the Exit Ramp (Webinar) (20WS-1183)*How to find unrelated buyers of a business *Maintaining control of the business succession process *Turning over the reins to family members: when to give up control *Finding the right team to sell a business *Options for selling a business to an unrelated party *Options for selling a business to family members *Options for selling a business to employees *Overcoming the emotional attachment to a business *Selling to family members for a life annuity *Using family partnerships and trusts to transfer a business |
| 12/30/2020 | 12:30 - 4 p.m. | Online | 4 CPE | |
| 20WS-0903: Surgent's Annual Accounting and Auditing Update (Webinar) (20WS-0903)*Private company standard setting activities *Recently issued FASB Accounting Standards Updates *Leases -- Topic 842 *Impairment -- Topic 326 *Lessons learned from the adoption of Topic 606 *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 and proposed SSARS *Peer review and other audit quality issues *Other important AandA practice matters |
| 11/7/2020 | 8 a.m. - 4 p.m. | Online | 8 CPE | |
| 20WS-0920: Surgent's Technical Business Practice Issues and Tax Forms for Experienced Practitioners (Webinar) (20WS-0920)*Advanced technical practice and reporting issues for all entities *Is the "Employee vs. Independent Contractor" conundrum about to explode? *Don't get caught watching the paint dry; what is hot and new *Things your parents taught you *Payroll penalties update *What is terminating S corporations today? *New emphasis on basis reporting *How Section 179 limitations affect basis in partnerships, LLCs, and S corporations *How much luxury automobile depreciation in the second year of service, new Rev. Proc. *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 *Special allocation issues of Section 704, including economic effect, the "dumb-but-lucky" rule, and substantiality *Social Security Issues -- Recent (2019) proposals *Special allocations (allocating a taxable gain that has a book loss) *Review of final regulations on S corporation "open debt" *Taxable distribution in excess of basis and reporting issues to shareholders *Final regulations for allocating depreciation recapture to partners and members of LLCs |
| 11/10/2020 | 8 a.m. - 4 p.m. | Online | 8 CPE | |
| New 20WS-0849: Surgent's The Most Critical Challenges in Governmental Accounting Today (Webinar) (20WS-0849)*The implementation of GASB No. 84, Fiduciary Activities *How governments can prepare for and implement GASB No. 87, Leases *Additional recently issued GASB standards |
| 10/29/2020 | 8 - 11:30 a.m. | Online | 4 CPE | |
| 20WS-0839: Surgent's Auditing Not-for-Profit Entities: Superior Skills for an Effective and Efficient Audit (Webinar) (20WS-0839)*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 |
| 10/28/2020 | 8 a.m. - 4 p.m. | Online | 8 CPE | |
| 20WS-1263: Surgent's Section 163(j): Business Interest Limitation After TCJA (Webinar) (20WS-1263)*Which taxpayers are subject to Section 163(j)? *The $26 million gross receipts test *What is an excepted trade or business? *Tax shelters and electing real property businesses *What is business interest for Section 163(j) purposes? *How does Section 163(j) impact pass-through entities? |
| 2/2/2021 | 12 - 3:30 p.m. | Online | 4 CPE | |
| 20WS-0980: Surgent's Guide to the Business of Booze: Accounting for Restaurants & Bars (Webinar) (20WS-0980)*Overview of the business of alcohol *Overview of the three-tier system *Role of the federal government (TTB, FDA, ATF) *Role of state and local regulators *Special issues for bars and restaurants, including Dram Shop Liability *Craft beer revolution *Out-of-state shipping; transshipping *Umbrella licenses / license compliance companies |
| 11/20/2020 | 12 - 2 p.m. | Online | 2 CPE | |
| 20WS-0941: Surgent's Technical Individual Practice Issues and Tax Forms for Experienced Practitioners (Webinar) (20WS-0941)*What's NEW for this year -- Aimed at higher level staff issues and planning *Qualified Business Income -- Coverage of Section 199A including the real estate safe harbor, wages, basis in assets, and so on *A tour of the most recent forms changes, starting from gross income and ending with alternative minimum tax (AMT) and selected credits including the latest IRS guidance on significant recent tax legislation *How will clients (and practitioners) interact with the IRS in the future? *Hot, hidden, or miscellaneous developments affecting the upcoming tax season *Things your parents taught you? *Utilizing the ABLE program *Advanced practice, reporting, and other issues intertwined with advanced planning and discussion ideas *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 |
| 11/13/2020 | 8 a.m. - 4 p.m. | Online | 8 CPE | |
| 20WS-0873: Surgent's Monthly Tax Update with Mike Tucker and Jeff Jacobs (Webinar) (20WS-0873)*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 |
| 11/3/2020 | 9 - 11 a.m. | Online | 2 CPE | |
| 20WS-0956: Surgent's Life After Adoption: Applying Topic 606 to Revenue Contracts on an Ongoing Basis (Webinar) (20WS-0956)*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 and examples *Industry specific implementation issues and guidance *Best practices, lessons learned and opportunities to improve on the reporting of revenue under Topic 606 going forward *Other operational issues related to implementation |
| 11/17/2020 | 8 a.m. - 4 p.m. | Online | 8 CPE | |
| 20WS-1288: The Best Federal Tax Update Course by Surgent (Webinar) (20WS-1288)*The SECURE Act, including IRA and RMD changes *Section 461 loss limitation rules and the ability to offset income *Bonus depreciation rules and expansion of Section 179 *Opportunity Zones *Expansion of number of taxpayers able to use the cash method of accounting *Section 163(j) 30% business interest limitation *Is the "Employee vs Independent Contractor" conundrum about to explode? *Comprehensive coverage of 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 *Virtual currency *Crowdfunding *Overtime update *Practice aids, including all the numbers applicable for the current year -- inflation-adjusted amounts, mileage rates, retirement contributions, and more *Advanced practice, reporting, and other issues intertwined with advanced planning and discussion ideas *The latest issues related to any other late-breaking tax law changes |
| 2/11/2021 | 8 a.m. - 4 p.m. | Online | 8 CPE | |
| 20WS-1027: Surgent's Fraud in Not-for-Profit Entities and Governments: Stealing from Everyone (Webinar) (20WS-1027)*The current GAAS requirements related to fraud found in AU Section 240, Consideration of Fraud in a Financial Statement Audit *The Yellow Book requirements related to fraud, waste 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 |
| 12/2/2020 | 8 a.m. - 4 p.m. | Online | 8 CPE | |
| 20WS-0912: Surgent's Preparing Not-for-Profit Financial Statements Under ASU No. 2016-14 (Webinar) (20WS-0912)*The key requirements, options, and disclosures related to each of the basic financial statements *How the reporting of functional and natural expense information has changed *The new requirements related to providing liquidity and availability of financial assets information *The implementation of ASU No. 2018-08 and its effect on the accounting for grants and contracts as well as contributions in general *How the new lease requirements (ASU No. 2016-02, Leases) impact not-for-profits *Core not-for-profit accounting requirements related to contributions, promises to give, contributed services, net assets, special events, the classification of expenses, and more |
| 11/9/2020 | 8 a.m. - 4 p.m. | Online | 8 CPE | |
| 20WS-1285: Surgent's Successfully Completing an Estate Tax Return: Form 706 (Webinar) (20WS-1285)*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 |
| 2/10/2021 | 12 - 2 p.m. | Online | 2 CPE | |
| 20WS-1018: The Best S Corporation, Limited Liability and Partnership Update Course by Surgent (Webinar) (20WS-1018)*The SECURE Act, including IRA and RMD changes *Impact of the Tax Cuts and Jobs Act on S corporations and partnership entities including coverage of Section 199A *Partnership Audits *Opportunity Zones *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? *Sections 163(j) and 461 *Debts between entity and the investors *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. |
| 11/30/2020 | 8 a.m. - 4 p.m. | Online | 8 CPE | |
| 20WS-1234: Surgent's Annual Accounting and Auditing Update (Webinar) (20WS-1234)*Private company standard setting activities *Recently issued FASB Accounting Standards Updates *Leases -- Topic 842 *Impairment -- Topic 326 *Lessons learned from the adoption of Topic 606 *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 and proposed SSARS *Peer review and other audit quality issues *Other important AandA practice matters |
| 1/22/2021 | 8 a.m. - 4 p.m. | Online | 8 CPE | |
| 20WS-1283: Surgent's Getting Ready for Busy Season: Key Changes Every Tax Practitioner Should Know (Webinar) (20WS-1283)*A tour of the most recent changes starting from gross income and ending with alternative minimum tax (AMT) and selected credits including the latest IRS guidance on recent tax legislation *Hot, hidden, or miscellaneous developments affecting the upcoming tax season *Review of new laws and changes in old forms to provide a familiarity for the upcoming tax season *Key new tax and practice developments and how they impact the current-year tax forms for individuals |
| 2/10/2021 | 12:30 - 4 p.m. | Online | 4 CPE | |
| 20WS-0842: Surgent's Technical Individual Practice Issues and Tax Forms for Experienced Practitioners (Webinar) (20WS-0842)*What's NEW for this year -- Aimed at higher level staff issues and planning *Qualified Business Income -- Coverage of Section 199A including the real estate safe harbor, wages, basis in assets, and so on *A tour of the most recent forms changes, starting from gross income and ending with alternative minimum tax (AMT) and selected credits including the latest IRS guidance on significant recent tax legislation *How will clients (and practitioners) interact with the IRS in the future? *Hot, hidden, or miscellaneous developments affecting the upcoming tax season *Things your parents taught you? *Utilizing the ABLE program *Advanced practice, reporting, and other issues intertwined with advanced planning and discussion ideas *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 |
| 10/28/2020 | 8 a.m. - 4 p.m. | Online | 8 CPE | |
| 20WS-0982: Surgent's Latest Developments in Government and Nonprofit Accounting and Auditing (Webinar) (20WS-0982)*Implementing 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 including SAS No. 134, Auditor Reporting and Amendments, Including Amendments Addressing Disclosures in the Audit of Financial Statements, and SAS No. 135, Omnibus Statement on Auditing Standards--2019 *Recent GASB activities directed towards state and local governments with an emphasis on the implementation of GASB No. 84, Fiduciary Activities and GASB No. 87, Leases *Prepare for the implementation of the new FASB ASU on grants, contracts and contributions (i.e., ASU No. 2018-08, Clarifying the Scope and the Accounting Guidance for Contributions Received and Contributions Made) *Develop a deeper understanding of the effects that ASU No. 2016-02, Leases, will have on nonprofits |
| 11/20/2020 | 8 a.m. - 4 p.m. | Online | 8 CPE | |
| 20WS-1086: Surgent's The Complete Guide to Payroll Taxes and 1099 Issues (Webinar) (20WS-1086)*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? *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 *Understanding payroll tax responsibilities in the gig economy |
| 12/10/2020 | 10:30 a.m. - 6:30 p.m. | Online | 8 CPE | |
| 20WS-0877: The Best S Corporation, Limited Liability and Partnership Update Course by Surgent (Webinar) (20WS-0877)*The SECURE Act, including IRA and RMD changes *Impact of the Tax Cuts and Jobs Act on S corporations and partnership entities including coverage of Section 199A *Partnership Audits *Opportunity Zones *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? *Sections 163(j) and 461 *Debts between entity and the investors *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. |
| 11/3/2020 | 8 a.m. - 4 p.m. | Online | 8 CPE | |
| 20WS-1068: Surgent's Tax Practitioner Horror Stories (Webinar) (20WS-1068)*Tax practitioner "horror stories" that illustrate what tax practitioners should try to avoid at all costs |
| 12/8/2020 | 7 - 9 p.m. | Online | 2 CPE | |
| 20WS-1300: Surgent's Getting Ready for Busy Season: Review Individual Tax Form Changes (Webinar) (20WS-1300)*Major 2019 tax form changes as they relate to individual taxpayers *Key new tax developments as they relate to 2019 and how they impact the 2019 tax forms |
| 2/18/2021 | 9 - 11 a.m. | Online | 2 CPE | |
| 20WS-1301: Surgent's Excel Budgeting Ideas (Webinar) (20WS-1301)*Major Topics: * Set up an in-cell drop-down list of budget methods * Change the calculations in the cells based on the selected budget method * Use names in worksheets |
| 2/19/2021 | 9 - 11 a.m. | Online | 2 CPE | |
| 20WS-1349: Surgent's Controllership Skills Update: Budgeting, Forecasting, and Big Data (Webinar) (20WS-1349)*Why Forecasts and Budgets are Frequently Wrong: *Behavioral finance *Improper goal setting *Games *Continuing the status quo *Traditional budgeting techniques *Incorporating Strategy into Budgets: *Improving measurement systems *Common errors *Developing strategic measurements *Strategies vs. non-strategies *Expanding the Budgeting Framework: *Quarterly and rolling forecasts *Mission-based budgeting *Zero-based budgeting *Post-completion evaluations *Contingency planning *Identifying improvements *Big Data: *Definition *Challenges *Goals *Current uses/examples *Sources of information *Analytical Tools: *Ratio analysis *Benchmarking *Pareto analysis *What If analysis *Trend analysis *Regression *Simulation |
| 3/18/2021 | 12 - 2 p.m. | Online | 2 CPE | |
| 20WS-1240: Surgent's Technical Individual Practice Issues and Tax Forms for Experienced Practitioners (Webinar) (20WS-1240)*What's NEW for this year -- Aimed at higher level staff issues and planning *Qualified Business Income -- Coverage of Section 199A including the real estate safe harbor, wages, basis in assets, and so on *A tour of the most recent forms changes, starting from gross income and ending with alternative minimum tax (AMT) and selected credits including the latest IRS guidance on significant recent tax legislation *How will clients (and practitioners) interact with the IRS in the future? *Hot, hidden, or miscellaneous developments affecting the upcoming tax season *Things your parents taught you? *Utilizing the ABLE program *Advanced practice, reporting, and other issues intertwined with advanced planning and discussion ideas *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 |
| 1/25/2021 | 8 a.m. - 4 p.m. | Online | 8 CPE | |
| 20WS-1099: Surgent's Construction Contractors: Accounting and Financial Reporting Issues (Webinar) (20WS-1099)*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 ASC and its impact on the construction industry |
| 12/21/2020 | 8 - 11:30 a.m. | Online | 4 CPE | |
| 20WS-0855: Surgent's Excel Shortcuts for Accountants (Webinar) (20WS-0855)* Explore the function that sums better than the SUM function * Discover a variety of time-saving features, functions, and techniques * Learn the workaround to a major Excel pitfall |
| 10/30/2020 | 12 - 2 p.m. | Online | 2 CPE | |
| 20WS-1000: The Best Individual Income Tax Update Course by Surgent (Webinar) (20WS-1000)*The SECURE Act, including IRA and RMD changes *Section 461 loss limitation rules and the ability to offset income *Section 163(j) 30% business interest limitation *Treatment of state and local taxes *Virtual currency *Opportunity Zones *Education-related provisions *Depreciation changes *Rules on entertainment expenses, including meals *Doubling of estate and gift tax exemption for a married couple *Comprehensive coverage of the flagship item of tax reform, Section 199A and its alteration of pass-through taxation and planning *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 |
| 11/24/2020 | 8 a.m. - 4 p.m. | Online | 8 CPE | |
| 20WS-1159: Surgent's Quarterly SEC Update for Accountants (Webinar) (20WS-1159)*SEC guidance in the areas of financial accounting and reporting *Other SEC rules and regulations with which entities will need to comply *Other issues related to the SEC |
| 12/23/2020 | 9 - 11 a.m. | Online | 2 CPE | |
| 20WS-1080: Surgent's Examining the New Lease Accounting Standard: More Than Meets the Eye (Webinar) (20WS-1080)*ASU No. 2016-02, Leases (Topic 842) *Overall lease accounting guidance *Lessor Accounting 101 *Lessee Accounting 101 *Detailed review of accounting by lessees and lessors *Sale and leaseback transactions *Transition guidance *Other operational issues *Recently issued updates to the lease accounting guidance *Feedback from the public company adoption of Topic 842 |
| 12/10/2020 | 8 - 11:30 a.m. | Online | 4 CPE | |
| 20WS-1264: Surgent's Successfully Completing a Gift Tax Return: Form 709 (Webinar) (20WS-1264)*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 |
| 2/2/2021 | 12 - 2 p.m. | Online | 2 CPE | |
| 20WS-1104: Surgent's Preparing Not-for-Profit Financial Statements Under ASU No. 2016-14 (Webinar) (20WS-1104)*The key requirements, options, and disclosures related to each of the basic financial statements *How the reporting of functional and natural expense information has changed *The new requirements related to providing liquidity and availability of financial assets information *The implementation of ASU No. 2018-08 and its effect on the accounting for grants and contracts as well as contributions in general *How the new lease requirements (ASU No. 2016-02, Leases) impact not-for-profits *Core not-for-profit accounting requirements related to contributions, promises to give, contributed services, net assets, special events, the classification of expenses, and more |
| 12/14/2020 | 8 a.m. - 4 p.m. | Online | 8 CPE | |
| 20WS-0991: Surgent's Social Security and Medicare: Planning for You and Your Clients (Webinar) (20WS-0991)*Legislative developments *A full chapter devoted to determining the best planning options for maximizing joint Social Security benefits *Retirement benefits: Amount of benefits in various circumstances; how the amounts are distributed within the family unit *Qualification: Has the client retired? How business entities may be used for Social Security advantage *Income taxation of Social Security: avoidance tactics *Spousal benefits: Should a spouse return to work? What benefits does a spouse have and when and how do they relate to benefits decisions by the client? *When can hiring the spouse increase overall benefits? Why should both spouses qualify for survivor benefits? *Disability benefits *When to start Social Security benefits: Advantages and disadvantages at ages 62, 66, and 70 *Coordinating benefits: Should you take Social Security first and higher-balance IRA distributions later, or take IRA balances first and enhanced Social Security benefits later? *Pensions: Distribution strategies; how to use the minimum distribution rules in concert with Social Security benefits *IRAs: Is it time to convert to a Roth? *Medicare, Part D prescription drugs: what retirees need to know |
| 11/23/2020 | 8 a.m. - 4 p.m. | Online | 8 CPE | |
| New 20WS-1308: Surgent's Successful Communication (Webinar) (20WS-1308)*The communication process and barriers that get in the way *Techniques for overcoming barriers *Understanding and self-assessment of each component of the communication process *Gaining skills to listen more effectively, especially in stressful situations with heightened emotions *Action plan to apply techniques in the workplace for communication success |
| 2/23/2021 | 12:30 - 4 p.m. | Online | 4 CPE | |
| New 20WS-1261: Surgent's Tax Advantages of Investing in Opportunity Zones (Webinar) (20WS-1261)*What is an Opportunity Zone? *Gains that qualify for deferral if invested in an Opportunity Zone *What is an Opportunity Zone business? *How to elect the deferral of gain *Timing requirements related to Opportunity Zone investments *What is an Opportunity Fund? *What are the tax advantages of investing in an Opportunity Zone? *Where are Opportunity Zones located? *How taxpayers self-certify *What is the 70%/30% rule? *What the "original use" requirement means *Economic issues relating to investing in Opportunity Zones *Outstanding unanswered questions relating to Opportunity Zones |
| 2/1/2021 | 12 - 2 p.m. | Online | 2 CPE | |
| 20WS-1313: Surgent's QuickBooks Online – Streamline Accounting with Dynamic Software! (Webinar) (20WS-1313)*Overview of QuickBooks Online vs. Desktop Options *QuickBooks Online Independent Contractor (Self-Employed) *QuickBooks Online Small Business Editions *Apps that increase the functionality of QuickBooks Online |
| 2/25/2021 | 3 - 5 p.m. | Online | 2 CPE | |
| New 20WS-1019: Surgent's Advanced Trust Issues: A Roadmap for Success in An Increasingly Complex Area (Webinar) (20WS-1019)*Key concepts of trusts, including recent trends; best practices; jurisdiction; and ways to avoid pitfalls *Decanting *Federal estate tax exemption and remaining relevance of trusts *Irrevocable life insurance trusts *The role of family dynamics *Choice of trustee and other fiduciaries *State trust-friendly considerations *Charitable trusts *Delaware Statutory Trusts *Powers of attorney *Pet Trusts -- the emerging necessities *State, county, and local issues *Portability *QTIP issues *Creditor considerations *Potential IRA problems *Problems with re-titling assets |
| 12/1/2020 | 12:30 - 4 p.m. | Online | 4 CPE | |
| 20WS-1103: Surgent's Getting Ready for Busy Season: Key Changes Every Tax Practitioner Should Know (Webinar) (20WS-1103)*A tour of the most recent changes starting from gross income and ending with alternative minimum tax (AMT) and selected credits including the latest IRS guidance on recent tax legislation *Hot, hidden, or miscellaneous developments affecting the upcoming tax season *Review of new laws and changes in old forms to provide a familiarity for the upcoming tax season *Key new tax and practice developments and how they impact the current-year tax forms for individuals |
| 12/14/2020 | 12:30 - 4 p.m. | Online | 4 CPE | |
| 20WS-1268: The Best Federal Tax Update Course by Surgent (Webinar) (20WS-1268)*The SECURE Act, including IRA and RMD changes *Section 461 loss limitation rules and the ability to offset income *Bonus depreciation rules and expansion of Section 179 *Opportunity Zones *Expansion of number of taxpayers able to use the cash method of accounting *Section 163(j) 30% business interest limitation *Is the "Employee vs Independent Contractor" conundrum about to explode? *Comprehensive coverage of 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 *Virtual currency *Crowdfunding *Overtime update *Practice aids, including all the numbers applicable for the current year -- inflation-adjusted amounts, mileage rates, retirement contributions, and more *Advanced practice, reporting, and other issues intertwined with advanced planning and discussion ideas *The latest issues related to any other late-breaking tax law changes |
| 2/3/2021 | 8 a.m. - 4 p.m. | Online | 8 CPE | |
| 20WS-1354: Surgent's Negotiating Unmasked (Webinar) (20WS-1354)*Understanding the process and art of negotiating *Analyzing the component parts of negotiating *Positioning yourself for success *Practical steps to improve results |
| 3/19/2021 | 9 - 11 a.m. | Online | 2 CPE | |
| 20WS-1186: Surgent's A Complete Guide to the New Yellow Book (Webinar) (20WS-1186)*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 |
| 12/31/2020 | 8 a.m. - 4 p.m. | Online | 8 CPE | |
| 20WS-1302: Surgent's Excel: Mastering PivotTables (Webinar) (20WS-1302)* Explore PivotTable capabilities and functionality * Retrieve data from a database and feed it into the PivotTable * Pull web tables from web pages into Excel |
| 2/19/2021 | 12 - 2 p.m. | Online | 2 CPE | |
| 20WS-0900: Surgent's Guide to Payroll Taxes and 1099 Issues (Webinar) (20WS-0900)*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 *Understanding payroll tax responsibilities in the gig economy |
| 11/6/2020 | 12:30 - 4 p.m. | Online | 4 CPE | |
| 20WS-0861: Surgent's Accounting for Financial Instruments: Applying the FASB's Three New Updates (Webinar) (20WS-0861)*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 |
| 11/2/2020 | 12 - 3:30 p.m. | Online | 4 CPE | |
| 20WS-1036: Surgent's Individual and Financial Planning Tax Camp (Webinar) (20WS-1036)*The SECURE Act, including IRA and RMD changes *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 *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 *What to do about itemized deductions *Trans-generational planning: conversions, income and gain-splitting *HSAs *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 |
| 12/3/2020 | 8 a.m. - 4 p.m. | Online | 8 CPE | |
| 20WS-0927: Surgent's The Complete Guide to Payroll Taxes and 1099 Issues (Webinar) (20WS-0927)*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? *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 *Understanding payroll tax responsibilities in the gig economy |
| 11/11/2020 | 10:30 a.m. - 6:30 p.m. | Online | 8 CPE | |
| 20WS-1162: The Best S Corporation, Limited Liability and Partnership Update Course by Surgent (Webinar) (20WS-1162)*The SECURE Act, including IRA and RMD changes *Impact of the Tax Cuts and Jobs Act on S corporations and partnership entities including coverage of Section 199A *Partnership Audits *Opportunity Zones *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? *Sections 163(j) and 461 *Debts between entity and the investors *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. |
| 12/23/2020 | 8 a.m. - 4 p.m. | Online | 8 CPE | |
| 20WS-0924: Surgent's Ensuring Audit Quality: Performing an Effective Risk Assessment (Webinar) (20WS-0924)*Audit process and planning *Setting materiality *Assessing the risk of material misstatement and the design and implementation of internal controls *Designing procedures to test the effectiveness of controls *Designing procedures to perform substantive procedures *Performing and evaluating interim and year-end tests of control and substantive procedures *Final audit procedures and wrap up |
| 11/11/2020 | 12 - 3:30 p.m. | Online | 4 CPE | |
| 20WS-1081: Surgent's Looking Ahead: Predicting Future Financial Issues and Their Impact on Accountants in Industry (Webinar) (20WS-1081)*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 |
| 12/10/2020 | 8 a.m. - 4 p.m. | Online | 8 CPE | |
| 20WS-1087: The Best Individual Income Tax Update Course by Surgent (Webinar) (20WS-1087)*The SECURE Act, including IRA and RMD changes *Section 461 loss limitation rules and the ability to offset income *Section 163(j) 30% business interest limitation *Treatment of state and local taxes *Virtual currency *Opportunity Zones *Education-related provisions *Depreciation changes *Rules on entertainment expenses, including meals *Doubling of estate and gift tax exemption for a married couple *Comprehensive coverage of the flagship item of tax reform, Section 199A and its alteration of pass-through taxation and planning *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 |
| 12/10/2020 | 8 a.m. - 4 p.m. | Online | 8 CPE | |
| 20WS-0940: Surgent's Securing a Comfortable Retirement in the Age of Spending (Webinar) (20WS-0940)*Retirement planning using variables such as desired lifestyle, travel plans, housing plans, medical needs and family needs to customize a retirement plan unique to the client *Using the residence and other real estate as retirement assets through equity and rent *Using the small business as a retirement resource through creative retirement plans *Asset allocation, portfolio management, portfolio rebalancing, and investment selection concepts, before and after retirement *Developing a three-legged retirement stool of employer retirement, savings, and Social Security *Distribution/asset liquidation planning *Analysis of the most current/important research on retirement planning and sustaining retirement income levels |
| 11/13/2020 | 8 a.m. - 4 p.m. | Online | 8 CPE | |
| 20WS-0863: Surgent's Examining the New Lease Accounting Standard: More Than Meets the Eye (Webinar) (20WS-0863)*ASU No. 2016-02, Leases (Topic 842) *Overall lease accounting guidance *Lessor Accounting 101 *Lessee Accounting 101 *Detailed review of accounting by lessees and lessors *Sale and leaseback transactions *Transition guidance *Other operational issues *Recently issued updates to the lease accounting guidance *Feedback from the public company adoption of Topic 842 |
| 11/2/2020 | 8 - 11:30 a.m. | Online | 4 CPE | |
| New 20WS-1343: Surgent's Managing Millennials (Webinar) (20WS-1343)*Understanding who millennials are and what distinguishes them from other sectors of the workforce * Changes millennials seek in the workplace * Suggestions on engaging and developing millennials * Best practices by organizations who have successfully integrated millennials * Expectations as to learning, development and training * Work environments and schedules * School to work transitions * Views on salary, benefits and corporate ethics * Whether millennials' expectations are significantly different from any other generation * Strengths millennials offer which set them apart from others * Common myths pertaining to millennials * Definitions of success |
| 3/12/2021 | 12 - 2 p.m. | Online | 2 CPE | |
| 20WS-1123: Surgent's Annual Accounting and Auditing Update (Webinar) (20WS-1123)*Private company standard setting activities *Recently issued FASB Accounting Standards Updates *Leases -- Topic 842 *Impairment -- Topic 326 *Lessons learned from the adoption of Topic 606 *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 and proposed SSARS *Peer review and other audit quality issues *Other important AandA practice matters |
| 12/17/2020 | 10:30 a.m. - 6:30 p.m. | Online | 8 CPE | |
| 20WS-0885: The Best Federal Tax Update Course by Surgent (Webinar) (20WS-0885)*The SECURE Act, including IRA and RMD changes *Section 461 loss limitation rules and the ability to offset income *Bonus depreciation rules and expansion of Section 179 *Opportunity Zones *Expansion of number of taxpayers able to use the cash method of accounting *Section 163(j) 30% business interest limitation *Is the "Employee vs Independent Contractor" conundrum about to explode? *Comprehensive coverage of 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 *Virtual currency *Crowdfunding *Overtime update *Practice aids, including all the numbers applicable for the current year -- inflation-adjusted amounts, mileage rates, retirement contributions, and more *Advanced practice, reporting, and other issues intertwined with advanced planning and discussion ideas *The latest issues related to any other late-breaking tax law changes |
| 11/4/2020 | 8 a.m. - 4 p.m. | Online | 8 CPE | |
| 20WS-1079: Surgent's Ethical Considerations for the CPA (Webinar) (20WS-1079)* 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 |
| 12/10/2020 | 12:30 - 4 p.m. | Online | 4 CPE / 4 Ethics | |
| 20WS-1322: Surgent's Ensuring Audit Quality: Performing an Effective Risk Assessment (Webinar) (20WS-1322)*Audit process and planning *Setting materiality *Assessing the risk of material misstatement and the design and implementation of internal controls *Designing procedures to test the effectiveness of controls *Designing procedures to perform substantive procedures *Performing and evaluating interim and year-end tests of control and substantive procedures *Final audit procedures and wrap up |
| 3/3/2021 | 12 - 3:30 p.m. | Online | 4 CPE | |
| 20WS-0946: Surgent's Annual Accounting and Auditing Update (Webinar) (20WS-0946)*Private company standard setting activities *Recently issued FASB Accounting Standards Updates *Leases -- Topic 842 *Impairment -- Topic 326 *Lessons learned from the adoption of Topic 606 *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 and proposed SSARS *Peer review and other audit quality issues *Other important AandA practice matters |
| 11/16/2020 | 8 a.m. - 4 p.m. | Online | 8 CPE | |
| 20WS-1151: Surgent's Guide to the Topic 606 Revenue Recognition Model for All CPAs (Webinar) (20WS-1151)*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 *Lessons learned and best practices for improving business processes related to revenue recognition going forward |
| 12/22/2020 | 8 - 11:30 a.m. | Online | 4 CPE | |
| 20WS-1107: Surgent's An Introduction to Tax-Free Reorganizations (Webinar) (20WS-1107)*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 |
| 12/15/2020 | 12 - 2 p.m. | Online | 2 CPE | |
| 20WS-1013: Surgent's Annual Accounting and Auditing Update (Webinar) (20WS-1013)*Private company standard setting activities *Recently issued FASB Accounting Standards Updates *Leases -- Topic 842 *Impairment -- Topic 326 *Lessons learned from the adoption of Topic 606 *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 and proposed SSARS *Peer review and other audit quality issues *Other important AandA practice matters |
| 11/30/2020 | 8 a.m. - 4 p.m. | Online | 8 CPE | |
| 20WS-1076: Surgent's What Employers Need to Know About Sexual Harassment in the Workplace (Webinar) (20WS-1076)*What is sexual harassment in a legal sense? *What kinds of behavior could be considered sexual harassment? *Different types of sexual harassment? *What to do when a claim of sexual harassment arises in the workplace *What an employer should do respecting an individual who may be harassing another employee *Employers' legal responsibility for third parties who sexually harass employees *Remedies for someone suffering sexual harassment |
| 12/9/2020 | 9 - 11 a.m. | Online | 2 CPE | |
| 20WS-0978: Surgent's Compilations, Reviews and Preparations: Engagement Performance and Annual Update (Webinar) (20WS-0978)*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 *Proposed changes to the SSARS *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 |
| 11/20/2020 | 8 a.m. - 4 p.m. | Online | 8 CPE | |
| 20WS-1286: Surgent's QuickBooks: Internal Controls for Online and Desktop Tips & Tricks (Webinar) (20WS-1286)*The security of your records starts with the security of your network and physical environment *Configuring preferences and user rights to enhance security and financial reporting *Work flow can affect and improve financial reporting *QuickBooks date driven transactions and how they can improve or degrade the integrity of the company file *Recording activity from other sources *Reports and tools to manage the file easily |
| 2/11/2021 | 3 - 5 p.m. | Online | 2 CPE | |
| 20WS-0938: Surgent's Excel Tables and Conditional Summing (Webinar) (20WS-0938)* Using the Table object to store data * Using the conditional summing function to aggregate Table data * Using the Table object to create mapping tables |
| 11/13/2020 | 12 - 2 p.m. | Online | 2 CPE | |
| New 20WS-1035: Surgent's Data Analytics for Accountants and Financial Managers (Webinar) (20WS-1035)*Definition of data analytics and big data; challenges and goals; establishing an environment for success; governance; common uses of analytics and current examples *Behavioral forces that impact decisions; examples of inaccurate forecasts; identifying strategic measurements (KPIs); data sources *Statistical tools, including median, mode, moving average, ratio analysis, Pareto analysis, trend analysis, regression, z-score, and simulation *Software tools that are readily available and can assist in visually exploring data, expanding the scope of available data, as well as collecting, analyzing, and presenting results *Specific ideas for using data analytics for accountants and financial managers, including current examples and areas for further consideration *Lists of readings and next-level software for a participant's future reference |
| 12/3/2020 | 9 - 11 a.m. | Online | 2 CPE | |
| New 20WS-0929: Surgent's Accounting Chaotics: Managing Organizational Change and Stress in a Turbulent Work Environment (Webinar) (20WS-0929)*Learn the power of flexibility and adaptability *Manage daily changes and stressors *Avoid burnout and achieve work-life balance |
| 11/12/2020 | 12 - 2 p.m. | Online | 2 CPE | |
| 20WS-0882: Surgent's Negotiating Unmasked (Webinar) (20WS-0882)*Understanding the process and art of negotiating *Analyzing the component parts of negotiating *Positioning yourself for success *Practical steps to improve results |
| 11/4/2020 | 9 - 11 a.m. | Online | 2 CPE | |
| 20WS-1298: Surgent's Successfully Completing an Income Tax Return for a Trust or Estate: Form 1041 (Webinar) (20WS-1298)*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 |
| 2/17/2021 | 12 - 2 p.m. | Online | 2 CPE | |
| New 20WS-1289: Surgent's Basics of Employment Law for Non-HR Professionals (Webinar) (20WS-1289)*How the application of policies and employment laws within the workplace can reduce employee complaints, and protect your company from claims of discrimination or wrongful behavior *Examining wage and pay practices, FMLA examples, and other challenging workplace questions, to insure actions are consistent with laws/policies *Key functions of employment including recruitment, interviewing and selection |
| 2/12/2021 | 12:30 - 4 p.m. | Online | 4 CPE | |
| 20WS-0870: Surgent's Calculating a Partner's or LLC Member's Basis (Webinar) (20WS-0870)*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 |
| 11/3/2020 | 12 - 2 p.m. | Online | 2 CPE | |
| 20WS-1007: The Best S Corporation, Limited Liability and Partnership Update Course by Surgent (Webinar) (20WS-1007)*The SECURE Act, including IRA and RMD changes *Impact of the Tax Cuts and Jobs Act on S corporations and partnership entities including coverage of Section 199A *Partnership Audits *Opportunity Zones *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? *Sections 163(j) and 461 *Debts between entity and the investors *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. |
| 11/25/2020 | 8 a.m. - 4 p.m. | Online | 8 CPE | |
| 20WS-1254: Surgent's Ethical Considerations for the CPA (Webinar) (20WS-1254)* 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 |
| 1/29/2021 | 12 - 3:30 p.m. | Online | 4 CPE / 4 Ethics | |
| 20WS-0851: Surgent's After the SECURE Act: Comparing and Contrasting Retirement Plans for Small- and Medium-Sized Businesses (Webinar) (20WS-0851)*Factors business owners should take into account when choosing a retirement plan in light of SECURE Act changes *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 *New for 2020! Establishing a plan after the tax year end! *New for 2020! Changes to Safe Harbor 401(k) plans *New for 2021! Pooled Employer Plans! |
| 10/30/2020 | 12 - 2 p.m. | Online | 2 CPE | |
| 20WS-0995: Surgent's Ethics for Tax Professionals (Webinar) (20WS-0995)*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 |
| 11/24/2020 | 7 - 9 p.m. | Online | 2 CPE / 2 Ethics | |
| 20WS-1267: Surgent's Successfully Completing an Income Tax Return for a Trust or Estate: Form 1041 (Webinar) (20WS-1267)*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 |
| 2/3/2021 | 12 - 2 p.m. | Online | 2 CPE | |
| New 20WS-0950: Surgent's Reasonable Suspicion (Webinar) (20WS-0950)*The psychosocial, physiological, and behavioral aspects of drug and alcohol abuse in the workplace *The impact of drug and alcohol abuse on workplace safety *The possible connection between performance issues and drug or alcohol abuse *The role of documentation in reasonable suspicion testing *Confidentiality concerns in the testing process |
| 11/16/2020 | 12 - 1 p.m. | Online | 1 CPE | |
| 20WS-0983: Surgent's Section 461(l): Loss Limitations After TCJA (Webinar) (20WS-0983)*How the new Section 461(l) loss limitation provisions work *The new net operating loss rules and how they relate to Section 461(l) *Threshold amounts for limitation *Determination of a taxpayer's basis in a pass-through entity *Suspended losses and deductions due to basis limitations *How at-risk rules operate to limit loss deductions *Passive activity loss rules that suspend losses |
| 11/20/2020 | 12 - 3:30 p.m. | Online | 4 CPE | |
| New 20WS-0844: Surgent's Workplace Harassment: How to Prevent Harassment and Reduce Liability Risks in Today's Changing Environment (Webinar) (20WS-0844)*An overview of workplace harassment and discrimination laws, including the intangible benefits that come with compliance *An overview of sexual harassment and workplace retaliation *The supervisor's (or manager's) role in preventing harassment and in reducing the company's potential liability through good faith efforts at compliance *Review a compliant procedure for handling harassment concerns |
| 10/28/2020 | 12 - 2 p.m. | Online | 2 CPE | |
| 20WS-1048: Surgent's Preparing Individual Tax Returns for New Staff and Paraprofessionals (Webinar) (20WS-1048)*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 *Form 8867 -- Protecting practitioners *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 |
| 12/4/2020 | 8 a.m. - 4 p.m. | Online | 8 CPE | |
| 20WS-0965: Surgent's Guide to Understanding the At-Risk Basis Rules and Form 6198 (Webinar) (20WS-0965)*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 |
| 11/18/2020 | 9 - 11 a.m. | Online | 2 CPE | |
| 20WS-0958: Surgent's Tax Forms Boot Camp: LLCs, Partnerships and S Corporations (Webinar) (20WS-0958)*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" |
| 11/17/2020 | 8 a.m. - 4 p.m. | Online | 8 CPE | |
| 20WS-1092: Surgent's Lease Accounting: The Impact of Changing Standards on Both Lessors and Lessees (Webinar) (20WS-1092)*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 |
| 12/11/2020 | 12 - 2 p.m. | Online | 2 CPE | |
| 20WS-0966: Surgent's Section 199A: Applications and Challenges (Webinar) (20WS-0966)*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 *The wage limitation and associated limits *Maximizing the 20% deduction for pass-through entities and Schedule Cs *Proper treatment of REIT, PTP, and Cooperative income *Treatment of carryover amounts *Entity choice and the Section 199A deduction *Rental activities as a trade or business and the rental safe harbor *Completion of Forms 8995 and 8995-A |
| 11/18/2020 | 12 - 3:30 p.m. | Online | 4 CPE | |
| 20WS-1344: Surgent's Mastering Accounting for Income Taxes (Webinar) (20WS-1344)*The sources of deferred tax assets and liabilities *Calculating the deferred tax asset or liability *Reporting income-tax expense and balance sheet items *Defining, analyzing, and reporting uncertain tax positions *Classification of deferred tax assets and liabilities *Disclosure requirements *Recent and proposed changes to the accounting and disclosure requirements for income taxes |
| 3/12/2021 | 12:30 - 4 p.m. | Online | 4 CPE | |
| 20WS-1082: Surgent's Monthly Tax Update with Mike Tucker and Jeff Jacobs (Webinar) (20WS-1082)*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 |
| 12/10/2020 | 6 - 8 p.m. | Online | 2 CPE | |
| 20WS-1124: Surgent's Auditing Not-for-Profit Entities: Superior Skills for an Effective and Efficient Audit (Webinar) (20WS-1124)*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 |
| 12/17/2020 | 10:30 a.m. - 6:30 p.m. | Online | 8 CPE | |
| 20WS-1047: Surgent's Monthly Tax Update with Mike Tucker and Jeff Jacobs (Webinar) (20WS-1047)*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 |
| 12/4/2020 | 12 - 2 p.m. | Online | 2 CPE | |
| 20WS-0901: Surgent's Handbook for Mastering Basis, Distributions, and Loss Limitation Issues for S Corporations, LLCs and Partnerships (Webinar) (20WS-0901)*Applicable coverage of any basis considerations within the Tax Cuts and Jobs Act, and other recent tax legislation enacted before the presentation *Discuss new pass-through basis calculations required as attachments to certain 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 *Excess business losses and 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 |
| 11/6/2020 | 8 a.m. - 4 p.m. | Online | 8 CPE | |
| 20WS-1221: Surgent's Technical Individual Practice Issues and Tax Forms for Experienced Practitioners (Webinar) (20WS-1221)*What's NEW for this year -- Aimed at higher level staff issues and planning *Qualified Business Income -- Coverage of Section 199A including the real estate safe harbor, wages, basis in assets, and so on *A tour of the most recent forms changes, starting from gross income and ending with alternative minimum tax (AMT) and selected credits including the latest IRS guidance on significant recent tax legislation *How will clients (and practitioners) interact with the IRS in the future? *Hot, hidden, or miscellaneous developments affecting the upcoming tax season *Things your parents taught you? *Utilizing the ABLE program *Advanced practice, reporting, and other issues intertwined with advanced planning and discussion ideas *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 |
| 1/15/2021 | 8 a.m. - 4 p.m. | Online | 8 CPE | |
| 20WS-1341: Surgent's QuickBooks: Internal Controls for Online and Desktop Tips & Tricks (Webinar) (20WS-1341)*The security of your records starts with the security of your network and physical environment *Configuring preferences and user rights to enhance security and financial reporting *Work flow can affect and improve financial reporting *QuickBooks date driven transactions and how they can improve or degrade the integrity of the company file *Recording activity from other sources *Reports and tools to manage the file easily |
| 3/11/2021 | 12 - 2 p.m. | Online | 2 CPE | |
| 20WS-1216: Surgent's Technical Business Practice Issues and Tax Forms for Experienced Practitioners (Webinar) (20WS-1216)*Advanced technical practice and reporting issues for all entities *Is the "Employee vs. Independent Contractor" conundrum about to explode? *Don't get caught watching the paint dry; what is hot and new *Things your parents taught you *Payroll penalties update *What is terminating S corporations today? *New emphasis on basis reporting *How Section 179 limitations affect basis in partnerships, LLCs, and S corporations *How much luxury automobile depreciation in the second year of service, new Rev. Proc. *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 *Special allocation issues of Section 704, including economic effect, the "dumb-but-lucky" rule, and substantiality *Social Security Issues -- Recent (2019) proposals *Special allocations (allocating a taxable gain that has a book loss) *Review of final regulations on S corporation "open debt" *Taxable distribution in excess of basis and reporting issues to shareholders *Final regulations for allocating depreciation recapture to partners and members of LLCs |
| 1/14/2021 | 8 a.m. - 4 p.m. | Online | 8 CPE | |
| 20WS-1015: Surgent's Fiduciary Income Tax Returns: Form 1041 Workshop with Filled-in Forms (Webinar) (20WS-1015)*Classifying receipts between "income" and "corpus" under the Uniform Principal and Income Act *Calculationof 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 trustand estate case studies, with filled-in forms |
| 11/30/2020 | 8 a.m. - 4 p.m. | Online | 8 CPE | |
| 20WS-0893: The Best Individual Income Tax Update Course by Surgent (Webinar) (20WS-0893)*The SECURE Act, including IRA and RMD changes *Section 461 loss limitation rules and the ability to offset income *Section 163(j) 30% business interest limitation *Treatment of state and local taxes *Virtual currency *Opportunity Zones *Education-related provisions *Depreciation changes *Rules on entertainment expenses, including meals *Doubling of estate and gift tax exemption for a married couple *Comprehensive coverage of the flagship item of tax reform, Section 199A and its alteration of pass-through taxation and planning *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 |
| 11/5/2020 | 10:30 a.m. - 6:30 p.m. | Online | 8 CPE | |
| 20WS-1294: Surgent's Ethical Considerations for the CPA (Webinar) (20WS-1294)* 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 |
| 2/16/2021 | 12 - 3:30 p.m. | Online | 4 CPE / 4 Ethics | |
| 20WS-1277: The Best Individual Income Tax Update Course by Surgent (Webinar) (20WS-1277)*The SECURE Act, including IRA and RMD changes *Section 461 loss limitation rules and the ability to offset income *Section 163(j) 30% business interest limitation *Treatment of state and local taxes *Virtual currency *Opportunity Zones *Education-related provisions *Depreciation changes *Rules on entertainment expenses, including meals *Doubling of estate and gift tax exemption for a married couple *Comprehensive coverage of the flagship item of tax reform, Section 199A and its alteration of pass-through taxation and planning *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 |
| 2/5/2021 | 8 a.m. - 4 p.m. | Online | 8 CPE | |
| 20WS-0864: Surgent's Latest Developments in Government and Nonprofit Accounting and Auditing (Webinar) (20WS-0864)*Implementing 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 including SAS No. 134, Auditor Reporting and Amendments, Including Amendments Addressing Disclosures in the Audit of Financial Statements, and SAS No. 135, Omnibus Statement on Auditing Standards--2019 *Recent GASB activities directed towards state and local governments with an emphasis on the implementation of GASB No. 84, Fiduciary Activities and GASB No. 87, Leases *Prepare for the implementation of the new FASB ASU on grants, contracts and contributions (i.e., ASU No. 2018-08, Clarifying the Scope and the Accounting Guidance for Contributions Received and Contributions Made) *Develop a deeper understanding of the effects that ASU No. 2016-02, Leases, will have on nonprofits |
| 11/2/2020 | 8 a.m. - 4 p.m. | Online | 8 CPE | |
| 20WS-1066: Surgent's Getting Ready for Busy Season: Review Individual Tax Form Changes (Webinar) (20WS-1066)*Major 2019 tax form changes as they relate to individual taxpayers *Key new tax developments as they relate to 2019 and how they impact the 2019 tax forms |
| 12/8/2020 | 12 - 2 p.m. | Online | 2 CPE | |
| 20WS-1137: Surgent's The Next Decade for Business Following Tax Reform (Webinar) (20WS-1137)*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 |
| 12/18/2020 | 12 - 2 p.m. | Online | 2 CPE | |
| 20WS-1191: Surgent's Form 1040 Return Review Boot Camp for New and Experienced Reviewers (Webinar) (20WS-1191)*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 |
| 1/4/2021 | 8 a.m. - 4 p.m. | Online | 8 CPE | |
| 20WS-1331: Surgent's Revenue Recognition for Long-Term Construction and Similar Contracts: Topic 606 Implementation Challenges (Webinar) (20WS-1331)*Topic 606's five-step revenue recognition model *Determining whether to recognize revenue over time or at a point in time under Topic 606 *Other unique considerations in applying the five-step model for entities currently using SOP 81-1 *Lessons learned and best practices from entities already adopting Topic 606 |
| 3/8/2021 | 12 - 3:30 p.m. | Online | 4 CPE | |
| 20WS-1118: Surgent's Mastering Accounting for Income Taxes (Webinar) (20WS-1118)*The sources of deferred tax assets and liabilities *Calculating the deferred tax asset or liability *Reporting income-tax expense and balance sheet items *Defining, analyzing, and reporting uncertain tax positions *Classification of deferred tax assets and liabilities *Disclosure requirements *Recent and proposed changes to the accounting and disclosure requirements for income taxes |
| 12/16/2020 | 12 - 3:30 p.m. | Online | 4 CPE | |
| 20WS-0860: Surgent's Life After Adoption: Applying Topic 606 to Revenue Contracts on an Ongoing Basis (Webinar) (20WS-0860)*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 and examples *Industry specific implementation issues and guidance *Best practices, lessons learned and opportunities to improve on the reporting of revenue under Topic 606 going forward *Other operational issues related to implementation |
| 10/31/2020 | 8 a.m. - 4 p.m. | Online | 8 CPE | |
| 20WS-1002: Surgent's Annual Tax-Planning Guide for S Corporations, Partnerships and LLCs (Webinar) (20WS-1002)*Update on latest cases, rulings, and regulations including the final regs *How to handle liabilities of LLCs *Planning opportunities and pitfalls in determining basis and amounts at risk -- recourse and nonrecourse debt issues for LLCs, and much more *Planning for the provisions of the Tax Cuts and Jobs Act of 2017, including taking the best advantage of theSection 199A pass-through deduction *Partnership planning -- Structuring partnership distributions and transfers of interests *Optional basis adjustments -- Section Section 754 and 732(d) *Update on Small Business Health Reimbursement Arrangements *How to take advantage of the new Section 179 and bonus depreciation rules of the Tax Cuts and Jobs Act of 2017 *Basis, distribution, redemption, and liquidation issues of S corporations *Compensation in S corporations *Sale of a partnership -- the best planning concepts *What you need to know about family pass-throughs -- Estate planning, family income splitting, and compensation planning *Partnership and LLC allocations *Other provisions of the Tax Cuts and Jobs Act of 2017, with emphasis on its impact on pass-throughs and their owners |
| 11/25/2020 | 8 a.m. - 4 p.m. | Online | 8 CPE | |
| 20WS-1233: The Best S Corporation, Limited Liability and Partnership Update Course by Surgent (Webinar) (20WS-1233)*The SECURE Act, including IRA and RMD changes *Impact of the Tax Cuts and Jobs Act on S corporations and partnership entities including coverage of Section 199A *Partnership Audits *Opportunity Zones *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? *Sections 163(j) and 461 *Debts between entity and the investors *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. |
| 1/21/2021 | 8 a.m. - 4 p.m. | Online | 8 CPE | |
| 20WS-1274: Surgent's Getting Ready for Busy Season: Review Individual Tax Form Changes (Webinar) (20WS-1274)*Major 2019 tax form changes as they relate to individual taxpayers *Key new tax developments as they relate to 2019 and how they impact the 2019 tax forms |
| 2/5/2021 | 12 - 2 p.m. | Online | 2 CPE | |
| 20WS-1265: Surgent's Annual Accounting and Auditing Update (Webinar) (20WS-1265)*Private company standard setting activities *Recently issued FASB Accounting Standards Updates *Leases -- Topic 842 *Impairment -- Topic 326 *Lessons learned from the adoption of Topic 606 *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 and proposed SSARS *Peer review and other audit quality issues *Other important AandA practice matters |
| 2/3/2021 | 8 a.m. - 4 p.m. | Online | 8 CPE | |
| 20WS-1237: The Best Federal Tax Update Course by Surgent (Webinar) (20WS-1237)*The SECURE Act, including IRA and RMD changes *Section 461 loss limitation rules and the ability to offset income *Bonus depreciation rules and expansion of Section 179 *Opportunity Zones *Expansion of number of taxpayers able to use the cash method of accounting *Section 163(j) 30% business interest limitation *Is the "Employee vs Independent Contractor" conundrum about to explode? *Comprehensive coverage of 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 *Virtual currency *Crowdfunding *Overtime update *Practice aids, including all the numbers applicable for the current year -- inflation-adjusted amounts, mileage rates, retirement contributions, and more *Advanced practice, reporting, and other issues intertwined with advanced planning and discussion ideas *The latest issues related to any other late-breaking tax law changes |
| 1/22/2021 | 8 a.m. - 4 p.m. | Online | 8 CPE | |
| 20WS-0959: Surgent's The Complete Guide to Payroll Taxes and 1099 Issues (Webinar) (20WS-0959)*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? *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 *Understanding payroll tax responsibilities in the gig economy |
| 11/17/2020 | 8 a.m. - 4 p.m. | Online | 8 CPE | |
| 20WS-1001: Surgent's Annual Accounting and Auditing Update (Webinar) (20WS-1001)*Private company standard setting activities *Recently issued FASB Accounting Standards Updates *Leases -- Topic 842 *Impairment -- Topic 326 *Lessons learned from the adoption of Topic 606 *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 and proposed SSARS *Peer review and other audit quality issues *Other important AandA practice matters |
| 11/25/2020 | 8 a.m. - 4 p.m. | Online | 8 CPE | |
| 20WS-1226: Surgent's Ethical Considerations for the CPA (Webinar) (20WS-1226)* 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 |
| 1/20/2021 | 12 - 3:30 p.m. | Online | 4 CPE / 4 Ethics | |
| 20WS-0951: Surgent's Section 199A: Applications and Challenges (Webinar) (20WS-0951)*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 *The wage limitation and associated limits *Maximizing the 20% deduction for pass-through entities and Schedule Cs *Proper treatment of REIT, PTP, and Cooperative income *Treatment of carryover amounts *Entity choice and the Section 199A deduction *Rental activities as a trade or business and the rental safe harbor *Completion of Forms 8995 and 8995-A |
| 11/16/2020 | 8 - 11:30 a.m. | Online | 4 CPE | |
| 20WS-1281: The Best S Corporation, Limited Liability and Partnership Update Course by Surgent (Webinar) (20WS-1281)*The SECURE Act, including IRA and RMD changes *Impact of the Tax Cuts and Jobs Act on S corporations and partnership entities including coverage of Section 199A *Partnership Audits *Opportunity Zones *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? *Sections 163(j) and 461 *Debts between entity and the investors *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. |
| 2/9/2021 | 8 a.m. - 4 p.m. | Online | 8 CPE | |
| 20WS-0895: Surgent's Audits of 401(k) Plans: New Developments and Critical Issues (Webinar) (20WS-0895)*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 *The new audit standard for employee benefit plans |
| 11/6/2020 | 8 a.m. - 4 p.m. | Online | 8 CPE | |
| 20WS-0879: Surgent's Compilations, Reviews and Preparations: Engagement Performance and Annual Update (Webinar) (20WS-0879)*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 *Proposed changes to the SSARS *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 |
| 11/4/2020 | 8 a.m. - 4 p.m. | Online | 8 CPE | |
| 20WS-1154: Surgent's Securing a Comfortable Retirement in the Age of Spending (Webinar) (20WS-1154)*Retirement planning using variables such as desired lifestyle, travel plans, housing plans, medical needs and family needs to customize a retirement plan unique to the client *Using the residence and other real estate as retirement assets through equity and rent *Using the small business as a retirement resource through creative retirement plans *Asset allocation, portfolio management, portfolio rebalancing, and investment selection concepts, before and after retirement *Developing a three-legged retirement stool of employer retirement, savings, and Social Security *Distribution/asset liquidation planning *Analysis of the most current/important research on retirement planning and sustaining retirement income levels |
| 12/22/2020 | 8 a.m. - 4 p.m. | Online | 8 CPE | |
| 20WS-1295: Surgent's IRS Tax Examinations and Hot Issues (Webinar) (20WS-1295)*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 |
| 2/16/2021 | 12:30 - 4 p.m. | Online | 4 CPE | |
| 20WS-1051: The Best S Corporation, Limited Liability and Partnership Update Course by Surgent (Webinar) (20WS-1051)*The SECURE Act, including IRA and RMD changes *Impact of the Tax Cuts and Jobs Act on S corporations and partnership entities including coverage of Section 199A *Partnership Audits *Opportunity Zones *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? *Sections 163(j) and 461 *Debts between entity and the investors *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. |
| 12/4/2020 | 8 a.m. - 4 p.m. | Online | 8 CPE | |
| 20WS-0890: Surgent's QuickBooks Online Accountant Tools and Features (Webinar) (20WS-0890)*Access to QuickBooks Online Accountant *Accessing and working on clients' QuickBooks Online company files *Setting up Access for Staff *Creating Projects and Client Request for information *Transfer records to tax application |
| 11/5/2020 | 3 - 5 p.m. | Online | 2 CPE | |
| 20WS-1156: Surgent's Annual Accounting and Auditing Update (Webinar) (20WS-1156)*Private company standard setting activities *Recently issued FASB Accounting Standards Updates *Leases -- Topic 842 *Impairment -- Topic 326 *Lessons learned from the adoption of Topic 606 *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 and proposed SSARS *Peer review and other audit quality issues *Other important AandA practice matters |
| 12/23/2020 | 8 a.m. - 4 p.m. | Online | 8 CPE | |
| 20WS-0872: Surgent's IRS Tax Examinations and Hot Issues (Webinar) (20WS-0872)*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 |
| 11/3/2020 | 12:30 - 4 p.m. | Online | 4 CPE | |
| 20WS-0899: Surgent's Fraud Basics: Protecting the Company Till (Webinar) (20WS-0899)*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 *The Dark Web |
| 11/6/2020 | 12 - 3:30 p.m. | Online | 4 CPE | |
| 20WS-0874: Surgent's The Most Dangerous Elements of a GAAS Audit (Webinar) (20WS-0874)*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) |
| 11/3/2020 | 8 - 11:30 a.m. | Online | 4 CPE | |
| 20WS-1307: Surgent's Revenue Recognition for Long-Term Construction and Similar Contracts: Topic 606 Implementation Challenges (Webinar) (20WS-1307)*Topic 606's five-step revenue recognition model *Determining whether to recognize revenue over time or at a point in time under Topic 606 *Other unique considerations in applying the five-step model for entities currently using SOP 81-1 *Lessons learned and best practices from entities already adopting Topic 606 |
| 2/23/2021 | 8 - 11:30 a.m. | Online | 4 CPE | |
| 20WS-1177: The Best Individual Income Tax Update Course by Surgent (Webinar) (20WS-1177)*The SECURE Act, including IRA and RMD changes *Section 461 loss limitation rules and the ability to offset income *Section 163(j) 30% business interest limitation *Treatment of state and local taxes *Virtual currency *Opportunity Zones *Education-related provisions *Depreciation changes *Rules on entertainment expenses, including meals *Doubling of estate and gift tax exemption for a married couple *Comprehensive coverage of the flagship item of tax reform, Section 199A and its alteration of pass-through taxation and planning *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 |
| 12/29/2020 | 9 a.m. - 5 p.m. | Online | 8 CPE | |
| 20WS-1326: Surgent's Excel Shortcuts for Accountants (Webinar) (20WS-1326)* Explore the function that sums better than the SUM function * Discover a variety of time-saving features, functions, and techniques * Learn the workaround to a major Excel pitfall |
| 3/4/2021 | 12 - 2 p.m. | Online | 2 CPE | |
| 20WS-0955: Surgent's Ethical Considerations for the CPA (Webinar) (20WS-0955)* 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 |
| 11/17/2020 | 12:30 - 4 p.m. | Online | 4 CPE / 4 Ethics | |
| 20WS-1004: Surgent's Form 1040 Return Review Boot Camp for New and Experienced Reviewers (Webinar) (20WS-1004)*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 |
| 11/25/2020 | 8 a.m. - 4 p.m. | Online | 8 CPE | |
| 20WS-1255: Surgent's Real Estate Taxation: Critical Considerations (Webinar) (20WS-1255)*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 |
| 1/29/2021 | 12 - 3:30 p.m. | Online | 4 CPE | |
| 20WS-1077: Surgent's What Tax Practitioners Need to Know About Medicare (Webinar) (20WS-1077)*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 |
| 12/9/2020 | 12 - 2 p.m. | Online | 2 CPE | |
| 20WS-1346: Surgent's Fraud Basics: Protecting the Company Till (Webinar) (20WS-1346)*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 *The Dark Web |
| 3/16/2021 | 12 - 3:30 p.m. | Online | 4 CPE | |
| 20WS-1060: Surgent's Mastering Accounting for Income Taxes (Webinar) (20WS-1060)*The sources of deferred tax assets and liabilities *Calculating the deferred tax asset or liability *Reporting income-tax expense and balance sheet items *Defining, analyzing, and reporting uncertain tax positions *Classification of deferred tax assets and liabilities *Disclosure requirements *Recent and proposed changes to the accounting and disclosure requirements for income taxes |
| 12/7/2020 | 8 - 11:30 a.m. | Online | 4 CPE | |
| 20WS-1219: Surgent's Guide to Understanding the At-Risk Basis Rules and Form 6198 (Webinar) (20WS-1219)*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 |
| 1/15/2021 | 12 - 2 p.m. | Online | 2 CPE | |
| 20WS-1167: Surgent's Fraud Basics: Protecting the Company Till (Webinar) (20WS-1167)*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 *The Dark Web |
| 12/28/2020 | 12 - 3:30 p.m. | Online | 4 CPE | |
| 20WS-1209: Surgent's Section 199A: Applications and Challenges (Webinar) (20WS-1209)*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 *The wage limitation and associated limits *Maximizing the 20% deduction for pass-through entities and Schedule Cs *Proper treatment of REIT, PTP, and Cooperative income *Treatment of carryover amounts *Entity choice and the Section 199A deduction *Rental activities as a trade or business and the rental safe harbor *Completion of Forms 8995 and 8995-A |
| 1/12/2021 | 12:30 - 4 p.m. | Online | 4 CPE | |
| New 20WS-1131: Surgent's Tax Advantages of Investing in Opportunity Zones (Webinar) (20WS-1131)*What is an Opportunity Zone? *Gains that qualify for deferral if invested in an Opportunity Zone *What is an Opportunity Zone business? *How to elect the deferral of gain *Timing requirements related to Opportunity Zone investments *What is an Opportunity Fund? *What are the tax advantages of investing in an Opportunity Zone? *Where are Opportunity Zones located? *How taxpayers self-certify *What is the 70%/30% rule? *What the "original use" requirement means *Economic issues relating to investing in Opportunity Zones *Outstanding unanswered questions relating to Opportunity Zones |
| 12/17/2020 | 9 - 11 a.m. | Online | 2 CPE | |
| 20WS-1184: Surgent's Tax Forms Boot Camp: LLCs, Partnerships and S Corporations (Webinar) (20WS-1184)*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" |
| 12/30/2020 | 10:30 a.m. - 6:30 p.m. | Online | 8 CPE | |
| 20WS-1178: Surgent's Advanced Individual Income Tax Return Issues (Webinar) (20WS-1178)*Understanding the special problems and new issues for the current year tax return *How to determine the Section 199A deduction and when rental property qualifies for the Section 199A deduction *Installment sales -- understanding the complicated issues *Form 8582: Passive losses with carryovers -- Complicated case with filled-in forms *Capital gain and loss issues -- The problem with proper reporting of installment sales issues; when is a stock worthless; and much more… *At-risk rules: What a return preparer really needs to know *Passive loss issues -- You can't just trust your software. What to watch out for, and the questions you need your clients to answer in order to do it right! *Incentive and nonqualified stock options -- Reporting; key strategies for planning; dealing with the alternative minimum tax *Alternative minimum tax -- Understanding it; planning strategies to avoid it; using the minimum tax credit; explaining it to a client *The business loss limitation rules -- Understanding the business loss limitation rules and the associated calculations |
| 12/30/2020 | 8 a.m. - 4 p.m. | Online | 8 CPE | |
| 20WS-1057: Surgent's Fiduciary Income Tax Returns: Form 1041 Workshop with Filled-in Forms (Webinar) (20WS-1057)*Classifying receipts between "income" and "corpus" under the Uniform Principal and Income Act *Calculationof 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 trustand estate case studies, with filled-in forms |
| 12/7/2020 | 8 a.m. - 4 p.m. | Online | 8 CPE | |
| 20WS-1292: Surgent's Tax Forms Boot Camp: LLCs, Partnerships and S Corporations (Webinar) (20WS-1292)*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" |
| 2/13/2021 | 8 a.m. - 4 p.m. | Online | 8 CPE | |
| 20WS-1084: Surgent's Section 461(l): Loss Limitations After TCJA (Webinar) (20WS-1084)*How the new Section 461(l) loss limitation provisions work *The new net operating loss rules and how they relate to Section 461(l) *Threshold amounts for limitation *Determination of a taxpayer's basis in a pass-through entity *Suspended losses and deductions due to basis limitations *How at-risk rules operate to limit loss deductions *Passive activity loss rules that suspend losses |
| 12/10/2020 | 8 - 11:30 a.m. | Online | 4 CPE | |
| 20WS-0953: The Best S Corporation, Limited Liability and Partnership Update Course by Surgent (Webinar) (20WS-0953)*The SECURE Act, including IRA and RMD changes *Impact of the Tax Cuts and Jobs Act on S corporations and partnership entities including coverage of Section 199A *Partnership Audits *Opportunity Zones *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? *Sections 163(j) and 461 *Debts between entity and the investors *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. |
| 11/16/2020 | 8 a.m. - 4 p.m. | Online | 8 CPE | |
| 20WS-1032: The Best Individual Income Tax Update Course by Surgent (Webinar) (20WS-1032)*The SECURE Act, including IRA and RMD changes *Section 461 loss limitation rules and the ability to offset income *Section 163(j) 30% business interest limitation *Treatment of state and local taxes *Virtual currency *Opportunity Zones *Education-related provisions *Depreciation changes *Rules on entertainment expenses, including meals *Doubling of estate and gift tax exemption for a married couple *Comprehensive coverage of the flagship item of tax reform, Section 199A and its alteration of pass-through taxation and planning *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 |
| 12/2/2020 | 8 a.m. - 4 p.m. | Online | 8 CPE | |
| New 20WS-1369: Surgent's Business Writing: Professional & Effective Emails (Webinar) (20WS-1369)*Preparing to write: what is my purpose and objective and who is my audience *When email is the appropriate communication methodology and when it's not *Common email mistakes and how to avoid them *Proven techniques for writing more efficient, readable, and outcome-focused emails |
| 3/31/2021 | 9 - 11 a.m. | Online | 2 CPE | |
| 20WS-1201: Surgent's Getting Ready for Busy Season: Key Changes Every Tax Practitioner Should Know (Webinar) (20WS-1201)*A tour of the most recent changes starting from gross income and ending with alternative minimum tax (AMT) and selected credits including the latest IRS guidance on recent tax legislation *Hot, hidden, or miscellaneous developments affecting the upcoming tax season *Review of new laws and changes in old forms to provide a familiarity for the upcoming tax season *Key new tax and practice developments and how they impact the current-year tax forms for individuals |
| 1/7/2021 | 12:30 - 4 p.m. | Online | 4 CPE | |
| 20WS-1303: The Best Federal Tax Update Course by Surgent (Webinar) (20WS-1303)*The SECURE Act, including IRA and RMD changes *Section 461 loss limitation rules and the ability to offset income *Bonus depreciation rules and expansion of Section 179 *Opportunity Zones *Expansion of number of taxpayers able to use the cash method of accounting *Section 163(j) 30% business interest limitation *Is the "Employee vs Independent Contractor" conundrum about to explode? *Comprehensive coverage of 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 *Virtual currency *Crowdfunding *Overtime update *Practice aids, including all the numbers applicable for the current year -- inflation-adjusted amounts, mileage rates, retirement contributions, and more *Advanced practice, reporting, and other issues intertwined with advanced planning and discussion ideas *The latest issues related to any other late-breaking tax law changes |
| 2/19/2021 | 8 a.m. - 4 p.m. | Online | 8 CPE | |
| 20WS-1175: Surgent's The Complete Guide to Payroll Taxes and 1099 Issues (Webinar) (20WS-1175)*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? *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 *Understanding payroll tax responsibilities in the gig economy |
| 12/29/2020 | 8 a.m. - 4 p.m. | Online | 8 CPE | |
| 20WS-0936: Surgent's Annual Accounting and Auditing Update (Webinar) (20WS-0936)*Private company standard setting activities *Recently issued FASB Accounting Standards Updates *Leases -- Topic 842 *Impairment -- Topic 326 *Lessons learned from the adoption of Topic 606 *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 and proposed SSARS *Peer review and other audit quality issues *Other important AandA practice matters |
| 11/13/2020 | 8 a.m. - 4 p.m. | Online | 8 CPE | |
| 20WS-1244: The Best Federal Tax Update Course by Surgent (Webinar) (20WS-1244)*The SECURE Act, including IRA and RMD changes *Section 461 loss limitation rules and the ability to offset income *Bonus depreciation rules and expansion of Section 179 *Opportunity Zones *Expansion of number of taxpayers able to use the cash method of accounting *Section 163(j) 30% business interest limitation *Is the "Employee vs Independent Contractor" conundrum about to explode? *Comprehensive coverage of 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 *Virtual currency *Crowdfunding *Overtime update *Practice aids, including all the numbers applicable for the current year -- inflation-adjusted amounts, mileage rates, retirement contributions, and more *Advanced practice, reporting, and other issues intertwined with advanced planning and discussion ideas *The latest issues related to any other late-breaking tax law changes |
| 1/26/2021 | 10:30 a.m. - 6:30 p.m. | Online | 8 CPE | |
| 20WS-1327: Surgent's Revenue Recognition in the Technology Sector: Topic 606 Implementation Challenges (Webinar) (20WS-1327)*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 |
| 3/4/2021 | 12 - 3:30 p.m. | Online | 4 CPE | |
| 20WS-1212: Surgent's Ensuring Audit Quality: Performing an Effective Risk Assessment (Webinar) (20WS-1212)*Audit process and planning *Setting materiality *Assessing the risk of material misstatement and the design and implementation of internal controls *Designing procedures to test the effectiveness of controls *Designing procedures to perform substantive procedures *Performing and evaluating interim and year-end tests of control and substantive procedures *Final audit procedures and wrap up |
| 1/13/2021 | 12 - 3:30 p.m. | Online | 4 CPE | |
| 20WS-0949: Surgent's Looking Ahead: Predicting Future Financial Issues and Their Impact on Accountants in Industry (Webinar) (20WS-0949)*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 |
| 11/16/2020 | 8 a.m. - 4 p.m. | Online | 8 CPE | |
| 20WS-1058: Surgent's Industry Accountant Toolkit (Webinar) (20WS-1058)*Key tools used by businesses and financial professionals across the globe to measure performance *Detailed, real-world examples of businesses utilizing these tools |
| 12/7/2020 | 8 a.m. - 4 p.m. | Online | 8 CPE | |
| 20WS-1197: The Best S Corporation, Limited Liability and Partnership Update Course by Surgent (Webinar) (20WS-1197)*The SECURE Act, including IRA and RMD changes *Impact of the Tax Cuts and Jobs Act on S corporations and partnership entities including coverage of Section 199A *Partnership Audits *Opportunity Zones *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? *Sections 163(j) and 461 *Debts between entity and the investors *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. |
| 1/6/2021 | 8 a.m. - 4 p.m. | Online | 8 CPE | |
| 20WS-1111: Surgent's Life After Adoption: Applying Topic 606 to Revenue Contracts on an Ongoing Basis (Webinar) (20WS-1111)*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 and examples *Industry specific implementation issues and guidance *Best practices, lessons learned and opportunities to improve on the reporting of revenue under Topic 606 going forward *Other operational issues related to implementation |
| 12/15/2020 | 8 a.m. - 4 p.m. | Online | 8 CPE | |
| 20WS-0996: Surgent's Financial Reporting Update for Tax Practitioners (Webinar) (20WS-0996)*Recent standard setting and consulting activities at the FASB *Proposed updates to income tax accounting and financial statement disclosures *Tax basis financial statements *Recently issued Statements on Auditing Standards and other audit related hot topics *SSARS No. 21, Clarification and Recodification, and other recently issued and proposed SSARS |
| 11/24/2020 | 8 a.m. - 4 p.m. | Online | 8 CPE | |
| 20WS-0961: The Best Federal Tax Update Course by Surgent (Webinar) (20WS-0961)*The SECURE Act, including IRA and RMD changes *Section 461 loss limitation rules and the ability to offset income *Bonus depreciation rules and expansion of Section 179 *Opportunity Zones *Expansion of number of taxpayers able to use the cash method of accounting *Section 163(j) 30% business interest limitation *Is the "Employee vs Independent Contractor" conundrum about to explode? *Comprehensive coverage of 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 *Virtual currency *Crowdfunding *Overtime update *Practice aids, including all the numbers applicable for the current year -- inflation-adjusted amounts, mileage rates, retirement contributions, and more *Advanced practice, reporting, and other issues intertwined with advanced planning and discussion ideas *The latest issues related to any other late-breaking tax law changes |
| 11/17/2020 | 8 a.m. - 4 p.m. | Online | 8 CPE | |
| 20WS-0926: Surgent's Section 199A: Applications and Challenges (Webinar) (20WS-0926)*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 *The wage limitation and associated limits *Maximizing the 20% deduction for pass-through entities and Schedule Cs *Proper treatment of REIT, PTP, and Cooperative income *Treatment of carryover amounts *Entity choice and the Section 199A deduction *Rental activities as a trade or business and the rental safe harbor *Completion of Forms 8995 and 8995-A |
| 11/11/2020 | 8 - 11:30 a.m. | Online | 4 CPE | |
| 20WS-0902: Surgent's Mastering Accounting for Income Taxes (Webinar) (20WS-0902)*The sources of deferred tax assets and liabilities *Calculating the deferred tax asset or liability *Reporting income-tax expense and balance sheet items *Defining, analyzing, and reporting uncertain tax positions *Classification of deferred tax assets and liabilities *Disclosure requirements *Recent and proposed changes to the accounting and disclosure requirements for income taxes |
| 11/6/2020 | 8 - 11:30 a.m. | Online | 4 CPE | |
| 20WS-1112: Surgent's Performing Single Audits Under the Uniform Guidance for Federal Awards (Webinar) (20WS-1112)*Core concepts involved in the single audit *The current requirements relating to the schedule of expendituresof 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., theauditor's responsibilities related to internal control andcompliance for major programs and how the auditor utilizes theCompliance Supplement) *Auditee and auditor responsibilities related to the corrective actionplan 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) |
| 12/15/2020 | 8 a.m. - 4 p.m. | Online | 8 CPE | |
| 20WS-1148: Surgent's What CPAs Should Know About Trust Instruments (Webinar) (20WS-1148)*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 |
| 12/21/2020 | 12 - 2 p.m. | Online | 2 CPE | |
| 20WS-0919: Surgent's Taking Advantage of Installment Sales and Like-Kind Exchanges (Webinar) (20WS-0919)*How does the IRC define an installment sale under Section 453? *When can a taxpayer utilize the provisions of IRC Section 453? *When should a taxpayer utilize the provisions of an installment sale and when should it be avoided *How does the issue of a "dealer" vs. a "non-dealer" impact the use of the installment sale method *How to report an installment sale when related parties are involved *How to calculate an installment sale *How has the Tax Cuts and Jobs Act impacted the use of the Installment Sale Method *What is a like-kind exchange as defined by IRC Section 1031 *When can a taxpayer utilize the provisions of IRC Section 1031 *What types of real property are eligible for like-kind exchange treatment and what types are not *What is "boot" and how does it impact the like-kind exchange deferral *How to calculate a like-kind exchange including any taxable portion *How has the Tax Cuts and Jobs Act impacted the use of like-kind exchanges |
| 11/10/2020 | 8 - 11:30 a.m. | Online | 4 CPE | |
| 20WS-1182: Surgent's How to Do a GAAS Audit (Webinar) (20WS-1182)*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 *Changes coming to the audit process due to SAS No. 134, Auditor Reporting and Amendments, Including Amendments Addressing Disclosures in the Audit of Financial Statements, and SAS No. 135, Omnibus Statement on Accounting Standards--2019 |
| 12/30/2020 | 8 a.m. - 4 p.m. | Online | 8 CPE | |
| 20WS-0911: Surgent's Lease Accounting: The Impact of Changing Standards on Both Lessors and Lessees (Webinar) (20WS-0911)*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 |
| 11/9/2020 | 12 - 2 p.m. | Online | 2 CPE | |
| 20WS-1023: Surgent's Successfully Completing an Income Tax Return for a Trust or Estate: Form 1041 (Webinar) (20WS-1023)*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 |
| 12/1/2020 | 12 - 2 p.m. | Online | 2 CPE | |
| New 20WS-1355: Surgent's Workplace Harassment: How to Prevent Harassment and Reduce Liability Risks in Today's Changing Environment (Webinar) (20WS-1355)*An overview of workplace harassment and discrimination laws, including the intangible benefits that come with compliance *An overview of sexual harassment and workplace retaliation *The supervisor's (or manager's) role in preventing harassment and in reducing the company's potential liability through good faith efforts at compliance *Review a compliant procedure for handling harassment concerns |
| 3/19/2021 | 9 - 11 a.m. | Online | 2 CPE | |
| New 20WS-1214: Surgent's Tax Advantages of Investing in Opportunity Zones (Webinar) (20WS-1214)*What is an Opportunity Zone? *Gains that qualify for deferral if invested in an Opportunity Zone *What is an Opportunity Zone business? *How to elect the deferral of gain *Timing requirements related to Opportunity Zone investments *What is an Opportunity Fund? *What are the tax advantages of investing in an Opportunity Zone? *Where are Opportunity Zones located? *How taxpayers self-certify *What is the 70%/30% rule? *What the "original use" requirement means *Economic issues relating to investing in Opportunity Zones *Outstanding unanswered questions relating to Opportunity Zones |
| 1/13/2021 | 9 - 11 a.m. | Online | 2 CPE | |
| 20WS-1127: Surgent's Key Current Financial and Economic Issues Facing the Financial Executive (Webinar) (20WS-1127)*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 |
| 12/17/2020 | 10:30 a.m. - 6:30 p.m. | Online | 8 CPE | |
| 20WS-0881: Surgent's Industry Accountant Toolkit (Webinar) (20WS-0881)*Key tools used by businesses and financial professionals across the globe to measure performance *Detailed, real-world examples of businesses utilizing these tools |
| 11/4/2020 | 8 a.m. - 4 p.m. | Online | 8 CPE | |
| 20WS-1071: Surgent's Advanced Audits of 401(k) Plans: Best Practices and Current Developments (Webinar) (20WS-1071)*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 *The new audit standard for employee benefit plans |
| 12/9/2020 | 8 a.m. - 4 p.m. | Online | 8 CPE | |
| 20WS-1094: The Best Federal Tax Update Course by Surgent (Webinar) (20WS-1094)*The SECURE Act, including IRA and RMD changes *Section 461 loss limitation rules and the ability to offset income *Bonus depreciation rules and expansion of Section 179 *Opportunity Zones *Expansion of number of taxpayers able to use the cash method of accounting *Section 163(j) 30% business interest limitation *Is the "Employee vs Independent Contractor" conundrum about to explode? *Comprehensive coverage of 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 *Virtual currency *Crowdfunding *Overtime update *Practice aids, including all the numbers applicable for the current year -- inflation-adjusted amounts, mileage rates, retirement contributions, and more *Advanced practice, reporting, and other issues intertwined with advanced planning and discussion ideas *The latest issues related to any other late-breaking tax law changes |
| 12/11/2020 | 8 a.m. - 4 p.m. | Online | 8 CPE | |
| 20WS-1236: Surgent's Preparing Individual Tax Returns for New Staff and Paraprofessionals (Webinar) (20WS-1236)*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 *Form 8867 -- Protecting practitioners *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 |
| 1/22/2021 | 8 a.m. - 4 p.m. | Online | 8 CPE | |
| 20WS-1205: Surgent's Monthly Tax Update with Mike Tucker and Jeff Jacobs (Webinar) (20WS-1205)*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 |
| 1/8/2021 | 12 - 2 p.m. | Online | 2 CPE | |
| 20WS-0986: Surgent's Individual and Financial Planning Tax Camp (Webinar) (20WS-0986)*The SECURE Act, including IRA and RMD changes *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 *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 *What to do about itemized deductions *Trans-generational planning: conversions, income and gain-splitting *HSAs *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 |
| 11/21/2020 | 8 a.m. - 4 p.m. | Online | 8 CPE | |
| 20WS-0944: Surgent's Compilations, Reviews and Preparations: Engagement Performance and Annual Update (Webinar) (20WS-0944)*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 *Proposed changes to the SSARS *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 |
| 11/14/2020 | 8 a.m. - 4 p.m. | Online | 8 CPE | |
| 20WS-1033: Surgent's Annual Accounting and Auditing Update (Webinar) (20WS-1033)*Private company standard setting activities *Recently issued FASB Accounting Standards Updates *Leases -- Topic 842 *Impairment -- Topic 326 *Lessons learned from the adoption of Topic 606 *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 and proposed SSARS *Peer review and other audit quality issues *Other important AandA practice matters |
| 12/3/2020 | 8 a.m. - 4 p.m. | Online | 8 CPE | |
| New 20WS-0968: Surgent's Workplace Harassment: How to Prevent Harassment and Reduce Liability Risks in Today's Changing Environment (Webinar) (20WS-0968)*An overview of workplace harassment and discrimination laws, including the intangible benefits that come with compliance *An overview of sexual harassment and workplace retaliation *The supervisor's (or manager's) role in preventing harassment and in reducing the company's potential liability through good faith efforts at compliance *Review a compliant procedure for handling harassment concerns |
| 11/18/2020 | 12 - 2 p.m. | Online | 2 CPE | |
| 20WS-0843: Surgent's Understanding How the IRS Rewards Whistleblowers (Webinar) (20WS-0843)*Overview of the law that authorizes the IRS to reward whistleblowers who submit information leading to recovery *Review of the whistleblower claim process *Criteria for eligible claims *Case studies of significant claim recoveries paid by the IRS to whistleblowers *Issues underlying whether a practitioner should ever act as the whistleblower *Addressing delays inherent in the whistleblower claim process *The structure and role of the Whistleblower Office *Best practices for the submission of a good whistleblower claim *Working with other governmental divisions in processing whistleblower claims *A brief overview of other, non-IRS whistleblower claims |
| 10/28/2020 | 12 - 2 p.m. | Online | 2 CPE | |
| 20WS-1029: Surgent's Lease Accounting: The Impact of Changing Standards on Both Lessors and Lessees (Webinar) (20WS-1029)*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 |
| 12/2/2020 | 12 - 2 p.m. | Online | 2 CPE | |
| 20WS-0947: Surgent's Controllership Skills Update: Current Survival Skills (Webinar) (20WS-0947)*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 |
| 11/16/2020 | 12 - 2 p.m. | Online | 2 CPE | |
| New 20WS-1147: Surgent's Required Minimum Distributions: Compliance and Planning (Webinar) (20WS-1147)*Minimum distribution requirement changes by the Secure Act of 2019 *Latest guidance issued by the IRS, whether by way of regulations or administrative announcements related to required minimum distributions *The calculation of required minimum distributions using the Uniform Life Table *Required minimum distributions from multiple accounts *Form 1099R and codes *Inherited employer retirement accounts and IRAs: Spousal and non-spousal beneficiary distribution options *Limitations on stretch IRAs imposed by the Secure Act of 2019 *Required minimum distributions in the year of death *Roth conversions for estate planning and avoiding required minimum distributions *Timing of distributions for maximum tax-free compounding *Qualified charitable distributions from IRAs *Taxation of distributions *Penalties for missed required minimum distributions and reasonable cause for abatement of penalties |
| 12/21/2020 | 8 - 11:30 a.m. | Online | 4 CPE | |
| 20WS-1181: Surgent's Ethical Considerations for the CPA (Webinar) (20WS-1181)* 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 |
| 12/30/2020 | 12 - 3:30 p.m. | Online | 4 CPE / 4 Ethics | |
| 20WS-0973: Surgent's QuickBooks Online – Streamline Accounting with Dynamic Software! (Webinar) (20WS-0973)*Overview of QuickBooks Online vs. Desktop Options *QuickBooks Online Independent Contractor (Self-Employed) *QuickBooks Online Small Business Editions *Apps that increase the functionality of QuickBooks Online |
| 11/19/2020 | 12 - 2 p.m. | Online | 2 CPE | |
| 20WS-1083: Surgent's Section 163(j): Business Interest Limitation After TCJA (Webinar) (20WS-1083)*Which taxpayers are subject to Section 163(j)? *The $26 million gross receipts test *What is an excepted trade or business? *Tax shelters and electing real property businesses *What is business interest for Section 163(j) purposes? *How does Section 163(j) impact pass-through entities? |
| 12/10/2020 | 12:30 - 4 p.m. | Online | 4 CPE | |
| 20WS-0880: Surgent's Controller/CFO Update: Hot Topics Facing Today's Financial Professional (Webinar) (20WS-0880)*Economic update *Managing for productivity *Metrics and benchmarking *Social media and the cloud |
| 11/4/2020 | 12 - 3:30 p.m. | Online | 4 CPE | |
| 20WS-1190: The Best Federal Tax Update Course by Surgent (Webinar) (20WS-1190)*The SECURE Act, including IRA and RMD changes *Section 461 loss limitation rules and the ability to offset income *Bonus depreciation rules and expansion of Section 179 *Opportunity Zones *Expansion of number of taxpayers able to use the cash method of accounting *Section 163(j) 30% business interest limitation *Is the "Employee vs Independent Contractor" conundrum about to explode? *Comprehensive coverage of 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 *Virtual currency *Crowdfunding *Overtime update *Practice aids, including all the numbers applicable for the current year -- inflation-adjusted amounts, mileage rates, retirement contributions, and more *Advanced practice, reporting, and other issues intertwined with advanced planning and discussion ideas *The latest issues related to any other late-breaking tax law changes |
| 12/31/2020 | 8 a.m. - 4 p.m. | Online | 8 CPE | |
| 20WS-1144: Surgent's Four Tiers of Loss Limitations: A Guide to the New Rules for Pass-through Entities (Webinar) (20WS-1144)*Tier 1: Basis limitations for S corporation shareholders and partners *Tier 2: Section 465 at-risk limitations for S corporation shareholders and partners, including the impact of debt, indemnities, guarantees, and shareholder/partner agreements *Tier 3: Section 469 passive loss limitations and exceptions to the limitations *Tier 4: The new excess business loss limitation of the Tax Cuts and Jobs Act of 2017 (new section 461(l)) |
| 12/21/2020 | 12:30 - 4 p.m. | Online | 4 CPE | |
| 20WS-1010: The Best Federal Tax Update Course by Surgent (Webinar) (20WS-1010)*The SECURE Act, including IRA and RMD changes *Section 461 loss limitation rules and the ability to offset income *Bonus depreciation rules and expansion of Section 179 *Opportunity Zones *Expansion of number of taxpayers able to use the cash method of accounting *Section 163(j) 30% business interest limitation *Is the "Employee vs Independent Contractor" conundrum about to explode? *Comprehensive coverage of 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 *Virtual currency *Crowdfunding *Overtime update *Practice aids, including all the numbers applicable for the current year -- inflation-adjusted amounts, mileage rates, retirement contributions, and more *Advanced practice, reporting, and other issues intertwined with advanced planning and discussion ideas *The latest issues related to any other late-breaking tax law changes |
| 11/27/2020 | 8 a.m. - 4 p.m. | Online | 8 CPE | |
| 20WS-1105: Surgent's Real Estate Taxation: Critical Considerations (Webinar) (20WS-1105)*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 |
| 12/21/2020 | 12:30 - 4 p.m. | Online | 4 CPE | |
| New 20WS-1270: Surgent's Management Fundamentals (Webinar) (20WS-1270)*What it takes to be effective as a manager *Exploring the challenges that get in the way *Looking at the driving forces that have evolved how managers engage with employees today *Motivating employees of multi-generations *Twelve practices that can be adopted to influence employees to become more engaged *Identifying what it takes to develop employees *Delegation and accountability |
| 2/4/2021 | 12:30 - 4 p.m. | Online | 4 CPE | |
| 20WS-1052: Surgent's Revenue Recognition for Long-Term Construction and Similar Contracts: Topic 606 Implementation Challenges (Webinar) (20WS-1052)*Topic 606's five-step revenue recognition model *Determining whether to recognize revenue over time or at a point in time under Topic 606 *Other unique considerations in applying the five-step model for entities currently using SOP 81-1 *Lessons learned and best practices from entities already adopting Topic 606 |
| 12/5/2020 | 8 - 11:30 a.m. | Online | 4 CPE | |
| 20WS-1198: Surgent's Advanced Individual Income Tax Return Issues (Webinar) (20WS-1198)*Understanding the special problems and new issues for the current year tax return *How to determine the Section 199A deduction and when rental property qualifies for the Section 199A deduction *Installment sales -- understanding the complicated issues *Form 8582: Passive losses with carryovers -- Complicated case with filled-in forms *Capital gain and loss issues -- The problem with proper reporting of installment sales issues; when is a stock worthless; and much more… *At-risk rules: What a return preparer really needs to know *Passive loss issues -- You can't just trust your software. What to watch out for, and the questions you need your clients to answer in order to do it right! *Incentive and nonqualified stock options -- Reporting; key strategies for planning; dealing with the alternative minimum tax *Alternative minimum tax -- Understanding it; planning strategies to avoid it; using the minimum tax credit; explaining it to a client *The business loss limitation rules -- Understanding the business loss limitation rules and the associated calculations |
| 1/7/2021 | 8 a.m. - 4 p.m. | Online | 8 CPE | |
| 20WS-0913: Surgent's Successfully Completing an Estate Tax Return: Form 706 (Webinar) (20WS-0913)*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 |
| 11/9/2020 | 12 - 2 p.m. | Online | 2 CPE | |
| New 20WS-0997: Surgent's Food, Beverage and Entertainment Expensing (Webinar) (20WS-0997)*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 |
| 11/24/2020 | 9 - 11 a.m. | Online | 2 CPE | |
| 20WS-1320: Surgent's Controller/CFO Update: Hot Topics Facing Today's Financial Professional (Webinar) (20WS-1320)*Economic update *Managing for productivity *Metrics and benchmarking *Social media and the cloud |
| 3/2/2021 | 8 - 11:30 a.m. | Online | 4 CPE | |
| New 20WS-1210: Surgent's Section 199A: Schedule K-1 Reporting by Relevant Passthrough Entities (Webinar) (20WS-1210)*Latest guidance issued by the IRS, whether by way of regulations or administrative announcements *Reporting requirements for all relevant pass-through entities *Reporting for multiple activities within one entity *Allocation of common items among multiple activities *Section 199A Schedule K-1 reporting for tiered entities *Calculation and reporting of qualified wages and the unadjusted basis immediately after acquisition of qualified property *Allocation of Section 199A relevant amounts to beneficiaries of trusts using DNI *How to handle separately stated items for which the status as Qualified Business Income is determined at the shareholder or partner level *How ownership changes affect Section 199A reporting on Schedule K-1 *Reporting publicly traded partnership income and REIT income to the partners or shareholders *Reporting aggregated activities *Allocating Section 199A amounts to partners when special allocations have been made by the partnership |
| 1/12/2021 | 8 - 11:30 a.m. | Online | 4 CPE | |
| New 20WS-1220: Surgent's Small Rudders that Turn Large Ships – The Secrets of Today's Successful Accounting Leaders (Webinar) (20WS-1220)*Increase productivity and profitability *Communicate better and resolve conflict *Learn teamwork principles in today's changing accounting workplace *Motivate yourself and your team |
| 1/15/2021 | 12 - 2 p.m. | Online | 2 CPE | |
| 20WS-1133: Surgent's Form 1065 Boot Camp: Step-by-Step Preparation with Completed Forms (Webinar) (20WS-1133)*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 |
| 12/18/2020 | 8 a.m. - 4 p.m. | Online | 8 CPE | |
| 20WS-1164: Surgent's Individual and Financial Planning Tax Camp (Webinar) (20WS-1164)*The SECURE Act, including IRA and RMD changes *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 *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 *What to do about itemized deductions *Trans-generational planning: conversions, income and gain-splitting *HSAs *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 |
| 12/26/2020 | 8 a.m. - 4 p.m. | Online | 8 CPE | |
| 20WS-1022: Surgent's Negotiating Unmasked (Webinar) (20WS-1022)*Understanding the process and art of negotiating *Analyzing the component parts of negotiating *Positioning yourself for success *Practical steps to improve results |
| 12/1/2020 | 9 - 11 a.m. | Online | 2 CPE | |
| 20WS-0883: Surgent's Section 199A: Applications and Challenges (Webinar) (20WS-0883)*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 *The wage limitation and associated limits *Maximizing the 20% deduction for pass-through entities and Schedule Cs *Proper treatment of REIT, PTP, and Cooperative income *Treatment of carryover amounts *Entity choice and the Section 199A deduction *Rental activities as a trade or business and the rental safe harbor *Completion of Forms 8995 and 8995-A |
| 11/4/2020 | 8 - 11:30 a.m. | Online | 4 CPE | |
| 20WS-1275: Surgent's Preparing Individual Tax Returns for New Staff and Paraprofessionals (Webinar) (20WS-1275)*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 *Form 8867 -- Protecting practitioners *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 |
| 2/5/2021 | 8 a.m. - 4 p.m. | Online | 8 CPE | |
| 20WS-0981: Surgent's IRS Tax Examinations and Hot Issues (Webinar) (20WS-0981)*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 |
| 11/20/2020 | 12:30 - 4 p.m. | Online | 4 CPE | |
| 20WS-1304: Surgent's Compilations, Reviews and Preparations: Engagement Performance and Annual Update (Webinar) (20WS-1304)*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 *Proposed changes to the SSARS *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 |
| 2/22/2021 | 8 a.m. - 4 p.m. | Online | 8 CPE | |
| 20WS-0838: Surgent's Annual Accounting and Auditing Update (Webinar) (20WS-0838)*Private company standard setting activities *Recently issued FASB Accounting Standards Updates *Leases -- Topic 842 *Impairment -- Topic 326 *Lessons learned from the adoption of Topic 606 *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 and proposed SSARS *Peer review and other audit quality issues *Other important AandA practice matters |
| 10/28/2020 | 8 a.m. - 4 p.m. | Online | 8 CPE | |
| 20WS-0904: The Best Federal Tax Update Course by Surgent (Webinar) (20WS-0904)*The SECURE Act, including IRA and RMD changes *Section 461 loss limitation rules and the ability to offset income *Bonus depreciation rules and expansion of Section 179 *Opportunity Zones *Expansion of number of taxpayers able to use the cash method of accounting *Section 163(j) 30% business interest limitation *Is the "Employee vs Independent Contractor" conundrum about to explode? *Comprehensive coverage of 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 *Virtual currency *Crowdfunding *Overtime update *Practice aids, including all the numbers applicable for the current year -- inflation-adjusted amounts, mileage rates, retirement contributions, and more *Advanced practice, reporting, and other issues intertwined with advanced planning and discussion ideas *The latest issues related to any other late-breaking tax law changes |
| 11/7/2020 | 8 a.m. - 4 p.m. | Online | 8 CPE | |
| 20WS-1222: Surgent's Getting Ready for Busy Season: Key Changes Every Tax Practitioner Should Know (Webinar) (20WS-1222)*A tour of the most recent changes starting from gross income and ending with alternative minimum tax (AMT) and selected credits including the latest IRS guidance on recent tax legislation *Hot, hidden, or miscellaneous developments affecting the upcoming tax season *Review of new laws and changes in old forms to provide a familiarity for the upcoming tax season *Key new tax and practice developments and how they impact the current-year tax forms for individuals |
| 1/18/2021 | 12:30 - 4 p.m. | Online | 4 CPE | |
| 20WS-1296: Surgent's Guide to the Business of Booze: Accounting for Restaurants & Bars (Webinar) (20WS-1296)*Overview of the business of alcohol *Overview of the three-tier system *Role of the federal government (TTB, FDA, ATF) *Role of state and local regulators *Special issues for bars and restaurants, including Dram Shop Liability *Craft beer revolution *Out-of-state shipping; transshipping *Umbrella licenses / license compliance companies |
| 2/17/2021 | 12 - 2 p.m. | Online | 2 CPE | |
| New 20WS-0850: Surgent's The Most Critical Challenges in Not-for-Profit Accounting Today (Webinar) (20WS-0850)*Prepare for the implementation of the new FASB ASU on grants, contracts, and contributions (i.e., ASU No 2018-08, Clarifying the Scope and the Accounting Guidance for Contributions Received and Contributions Made) *Develop a deeper understanding of the requirements in ASU No. 2016-02, Leases, and how not-for-profit enti-ties will implement the standard *Review additional key challenges in not-for-profit accounting today |
| 10/29/2020 | 12:30 - 4 p.m. | Online | 4 CPE | |
| New 20WS-0967: Surgent's The Accountant as the Expert Witness (Webinar) (20WS-0967)*Becoming qualified as an expert witness *Best practices for testifying at trial *Understanding the different roles accountants can play in litigation *Working with attorneys to prepare and present a case at trial *The role of experts in commercial versus personal injury litigation *Confidentiality orders *Compensation for expert witnesses *Preparing for and attending depositions *Daubert challenges to experts *Expert reports *The role of experts in antitrust, securities litigation, and professional liability cases *Credibility as a witness |
| 11/18/2020 | 12 - 2 p.m. | Online | 2 CPE | |
| 20WS-1150: Surgent's Ethical Considerations for the CPA (Webinar) (20WS-1150)* 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 |
| 12/22/2020 | 12:30 - 4 p.m. | Online | 4 CPE / 4 Ethics | |
| 20WS-1229: Surgent's Section 461(l): Loss Limitations After TCJA (Webinar) (20WS-1229)*How the new Section 461(l) loss limitation provisions work *The new net operating loss rules and how they relate to Section 461(l) *Threshold amounts for limitation *Determination of a taxpayer's basis in a pass-through entity *Suspended losses and deductions due to basis limitations *How at-risk rules operate to limit loss deductions *Passive activity loss rules that suspend losses |
| 1/20/2021 | 12 - 3:30 p.m. | Online | 4 CPE | |
| New 20WS-1366: Surgent's Coaching Skills for Managers and Supervisors (Webinar) (20WS-1366)*The definition of "coaching" and the coaching process *Characteristics of effective coaches *Coaching strategies to support and assist others as they change ineffective behaviors *Conducting one-on-one coaching sessions for setting goals and improving performance |
| 3/26/2021 | 12:30 - 4 p.m. | Online | 4 CPE | |
| 20WS-1232: Surgent's Technical Business Practice Issues and Tax Forms for Experienced Practitioners (Webinar) (20WS-1232)*Advanced technical practice and reporting issues for all entities *Is the "Employee vs. Independent Contractor" conundrum about to explode? *Don't get caught watching the paint dry; what is hot and new *Things your parents taught you *Payroll penalties update *What is terminating S corporations today? *New emphasis on basis reporting *How Section 179 limitations affect basis in partnerships, LLCs, and S corporations *How much luxury automobile depreciation in the second year of service, new Rev. Proc. *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 *Special allocation issues of Section 704, including economic effect, the "dumb-but-lucky" rule, and substantiality *Social Security Issues -- Recent (2019) proposals *Special allocations (allocating a taxable gain that has a book loss) *Review of final regulations on S corporation "open debt" *Taxable distribution in excess of basis and reporting issues to shareholders *Final regulations for allocating depreciation recapture to partners and members of LLCs |
| 1/21/2021 | 8 a.m. - 4 p.m. | Online | 8 CPE | |
| New 20WS-1024: Surgent's The Americans with Disabilities Act and the Family and Medical Leave Act (Webinar) (20WS-1024)*Definitions of key terms under the FMLA, including covered employer, eligible employee, and serious health condition *Timing and types of leave under the FMLA *Calculating leave time under the FMLA *Employer and employee notice requirements *The definition of a "disability" under ADA *An employer's obligation to provide employees with a reasonable accommodation under the ADA *Guidance on engaging in the interactive process *Dos and don'ts of medical certifications *The interplay between the Americans with Disabilities Act and the Family and Medical Leave Act |
| 12/1/2020 | 12 - 2 p.m. | Online | 2 CPE | |
| 20WS-0868: The Best Individual Income Tax Update Course by Surgent (Webinar) (20WS-0868)*The SECURE Act, including IRA and RMD changes *Section 461 loss limitation rules and the ability to offset income *Section 163(j) 30% business interest limitation *Treatment of state and local taxes *Virtual currency *Opportunity Zones *Education-related provisions *Depreciation changes *Rules on entertainment expenses, including meals *Doubling of estate and gift tax exemption for a married couple *Comprehensive coverage of the flagship item of tax reform, Section 199A and its alteration of pass-through taxation and planning *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 |
| 11/2/2020 | 8 a.m. - 4 p.m. | Online | 8 CPE | |
| 20WS-1297: Surgent's Mastering Accounting for Income Taxes (Webinar) (20WS-1297)*The sources of deferred tax assets and liabilities *Calculating the deferred tax asset or liability *Reporting income-tax expense and balance sheet items *Defining, analyzing, and reporting uncertain tax positions *Classification of deferred tax assets and liabilities *Disclosure requirements *Recent and proposed changes to the accounting and disclosure requirements for income taxes |
| 2/17/2021 | 8 - 11:30 a.m. | Online | 4 CPE | |
| 20WS-1043: Surgent's Advanced Individual Income Tax Return Issues (Webinar) (20WS-1043)*Understanding the special problems and new issues for the current year tax return *How to determine the Section 199A deduction and when rental property qualifies for the Section 199A deduction *Installment sales -- understanding the complicated issues *Form 8582: Passive losses with carryovers -- Complicated case with filled-in forms *Capital gain and loss issues -- The problem with proper reporting of installment sales issues; when is a stock worthless; and much more… *At-risk rules: What a return preparer really needs to know *Passive loss issues -- You can't just trust your software. What to watch out for, and the questions you need your clients to answer in order to do it right! *Incentive and nonqualified stock options -- Reporting; key strategies for planning; dealing with the alternative minimum tax *Alternative minimum tax -- Understanding it; planning strategies to avoid it; using the minimum tax credit; explaining it to a client *The business loss limitation rules -- Understanding the business loss limitation rules and the associated calculations |
| 12/4/2020 | 8 a.m. - 4 p.m. | Online | 8 CPE | |
| 20WS-1098: Surgent's Compilations, Reviews and Preparations: Engagement Performance and Annual Update (Webinar) (20WS-1098)*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 *Proposed changes to the SSARS *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 |
| 12/14/2020 | 8 a.m. - 4 p.m. | Online | 8 CPE | |
| 20WS-1260: Surgent's Successfully Completing an Income Tax Return for a Trust or Estate: Form 1041 (Webinar) (20WS-1260)*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 |
| 2/1/2021 | 12 - 2 p.m. | Online | 2 CPE | |
| 20WS-1328: Surgent's Controllership Skills Update: Risk Management (Webinar) (20WS-1328)*Rethinking Risk Management: *Historic view *Challenges *Rules *Recent lessons *Required skills *Sources of Risk: *Economy *Competitors *Operations *Investments *Strategy *Compensation *Routine practices *Unethical behavior. *Enterprise Risk Management (ERM): *Defining ERM *Areas of focus *Implementation *Planning for disasters *Business continuity *Contingencies *Analytical Tools: *Post-completion evaluations *Simulation *Z-score *Hedging *Brainstorming *Mind mapping *Delphi technique |
| 3/5/2021 | 12 - 2 p.m. | Online | 2 CPE | |
| 20WS-1085: Surgent's Technical Business Practice Issues and Tax Forms for Experienced Practitioners (Webinar) (20WS-1085)*Advanced technical practice and reporting issues for all entities *Is the "Employee vs. Independent Contractor" conundrum about to explode? *Don't get caught watching the paint dry; what is hot and new *Things your parents taught you *Payroll penalties update *What is terminating S corporations today? *New emphasis on basis reporting *How Section 179 limitations affect basis in partnerships, LLCs, and S corporations *How much luxury automobile depreciation in the second year of service, new Rev. Proc. *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 *Special allocation issues of Section 704, including economic effect, the "dumb-but-lucky" rule, and substantiality *Social Security Issues -- Recent (2019) proposals *Special allocations (allocating a taxable gain that has a book loss) *Review of final regulations on S corporation "open debt" *Taxable distribution in excess of basis and reporting issues to shareholders *Final regulations for allocating depreciation recapture to partners and members of LLCs |
| 12/10/2020 | 8 a.m. - 4 p.m. | Online | 8 CPE | |
| 20WS-1170: Surgent's Performing Single Audits Under the Uniform Guidance for Federal Awards (Webinar) (20WS-1170)*Core concepts involved in the single audit *The current requirements relating to the schedule of expendituresof 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., theauditor's responsibilities related to internal control andcompliance for major programs and how the auditor utilizes theCompliance Supplement) *Auditee and auditor responsibilities related to the corrective actionplan 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) |
| 12/28/2020 | 8 a.m. - 4 p.m. | Online | 8 CPE | |
| 20WS-0922: Surgent's A Complete Guide to the New Yellow Book (Webinar) (20WS-0922)*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 |
| 11/11/2020 | 8 a.m. - 4 p.m. | Online | 8 CPE | |
| 20WS-1310: Surgent's Establishing State Residency and Saving Your Clients Money (Webinar) (20WS-1310)*Typical provisions in state statutes regarding domicile and residency *In depth analysis of domicile and residency definitions *Issues regarding one's permanent abode *Analysis of jurisdiction where taxpayer has the greatest connections *Detailed discussion of criteria used to establish domicile and residency |
| 2/24/2021 | 12 - 2 p.m. | Online | 2 CPE | |
| 20WS-1143: Surgent's Ethics for Tax Professionals (Webinar) (20WS-1143)*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 |
| 12/21/2020 | 9 - 11 a.m. | Online | 2 CPE / 2 Ethics | |
| 20WS-0908: Surgent's Ethics for Tax Professionals (Webinar) (20WS-0908)*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 |
| 11/9/2020 | 12 - 2 p.m. | Online | 2 CPE / 2 Ethics | |
| New 20WS-1276: Surgent's Use the Data Model to Build More Powerful PivotTables (Webinar) (20WS-1276)*Creating a data model/Power Pivot *Building PivotTables from multiple tables *Creating Measures *Using named sets |
| 2/5/2021 | 9 - 11 a.m. | Online | 2 CPE | |
| 20WS-1171: The Best Federal Tax Update Course by Surgent (Webinar) (20WS-1171)*The SECURE Act, including IRA and RMD changes *Section 461 loss limitation rules and the ability to offset income *Bonus depreciation rules and expansion of Section 179 *Opportunity Zones *Expansion of number of taxpayers able to use the cash method of accounting *Section 163(j) 30% business interest limitation *Is the "Employee vs Independent Contractor" conundrum about to explode? *Comprehensive coverage of 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 *Virtual currency *Crowdfunding *Overtime update *Practice aids, including all the numbers applicable for the current year -- inflation-adjusted amounts, mileage rates, retirement contributions, and more *Advanced practice, reporting, and other issues intertwined with advanced planning and discussion ideas *The latest issues related to any other late-breaking tax law changes |
| 12/28/2020 | 8 a.m. - 4 p.m. | Online | 8 CPE | |
| New 20WS-0988: Surgent's Choosing the Right Business Entity (Webinar) (20WS-0988)*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 |
| 11/23/2020 | 12 - 2 p.m. | Online | 2 CPE | |
| 20WS-0937: Surgent's Excel Lookups: Moving Beyond VLOOKUP Limitations (Webinar) (20WS-0937)* Using lookup functions as an alternative to direct cell references * Understand the limitations of the VLOOKUP function * Discover ways to move beyond these limitations |
| 11/13/2020 | 9 - 11 a.m. | Online | 2 CPE | |
| 20WS-0854: Surgent's Excel Budgeting Ideas (Webinar) (20WS-0854)*Major Topics: * Set up an in-cell drop-down list of budget methods * Change the calculations in the cells based on the selected budget method * Use names in worksheets |
| 10/30/2020 | 9 - 11 a.m. | Online | 2 CPE | |
| 20WS-0969: Surgent's Key Current Financial and Economic Issues Facing the Financial Executive (Webinar) (20WS-0969)*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 |
| 11/19/2020 | 9 a.m. - 5 p.m. | Online | 8 CPE | |
| 20WS-1005: Surgent's Revenue Recognition for Long-Term Construction and Similar Contracts: Topic 606 Implementation Challenges (Webinar) (20WS-1005)*Topic 606's five-step revenue recognition model *Determining whether to recognize revenue over time or at a point in time under Topic 606 *Other unique considerations in applying the five-step model for entities currently using SOP 81-1 *Lessons learned and best practices from entities already adopting Topic 606 |
| 11/25/2020 | 8 - 11:30 a.m. | Online | 4 CPE | |
| New 20WS-1152: Surgent's New Depreciation Rules for Bonus and Section 179 Expensing (Webinar) (20WS-1152)*Section 179 *Bonus depreciation *Listed property *Depreciation rules for Qualified Improvement Property *When maximizing depreciation expense might not be the optimal tax strategy |
| 12/22/2020 | 12 - 2 p.m. | Online | 2 CPE | |
| New 20WS-0990: Surgent's Managing Millennials (Webinar) (20WS-0990)*Understanding who millennials are and what distinguishes them from other sectors of the workforce * Changes millennials seek in the workplace * Suggestions on engaging and developing millennials * Best practices by organizations who have successfully integrated millennials * Expectations as to learning, development and training * Work environments and schedules * School to work transitions * Views on salary, benefits and corporate ethics * Whether millennials' expectations are significantly different from any other generation * Strengths millennials offer which set them apart from others * Common myths pertaining to millennials * Definitions of success |
| 11/23/2020 | 12 - 2 p.m. | Online | 2 CPE | |
| 20WS-1358: Surgent's What Employers Need to Know About Sexual Harassment in the Workplace (Webinar) (20WS-1358)*What is sexual harassment in a legal sense? *What kinds of behavior could be considered sexual harassment? *Different types of sexual harassment? *What to do when a claim of sexual harassment arises in the workplace *What an employer should do respecting an individual who may be harassing another employee *Employers' legal responsibility for third parties who sexually harass employees *Remedies for someone suffering sexual harassment |
| 3/22/2021 | 9 - 11 a.m. | Online | 2 CPE | |
| New 20WS-1284: Surgent's Managing Millennials (Webinar) (20WS-1284)*Understanding who millennials are and what distinguishes them from other sectors of the workforce * Changes millennials seek in the workplace * Suggestions on engaging and developing millennials * Best practices by organizations who have successfully integrated millennials * Expectations as to learning, development and training * Work environments and schedules * School to work transitions * Views on salary, benefits and corporate ethics * Whether millennials' expectations are significantly different from any other generation * Strengths millennials offer which set them apart from others * Common myths pertaining to millennials * Definitions of success |
| 2/10/2021 | 12 - 2 p.m. | Online | 2 CPE | |
| 20WS-1367: Surgent's Controller/CFO Update: Hot Topics Facing Today's Financial Professional (Webinar) (20WS-1367)*Economic update *Managing for productivity *Metrics and benchmarking *Social media and the cloud |
| 3/30/2021 | 8 - 11:30 a.m. | Online | 4 CPE | |
| 20WS-1070: The Best S Corporation, Limited Liability and Partnership Update Course by Surgent (Webinar) (20WS-1070)*The SECURE Act, including IRA and RMD changes *Impact of the Tax Cuts and Jobs Act on S corporations and partnership entities including coverage of Section 199A *Partnership Audits *Opportunity Zones *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? *Sections 163(j) and 461 *Debts between entity and the investors *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. |
| 12/8/2020 | 8 a.m. - 4 p.m. | Online | 8 CPE | |
| 20WS-1130: Surgent's QuickBooks: Customizing Reports in Online and Desktop Versions (Webinar) (20WS-1130)*Working with QuickBooks reports and customizing features *Sending reports to Excel using advanced features and updating changes *Excel features to enhance and customize reports *QuickBooks Statement Writer features *QuickBooks Enterprise report tools |
| 12/17/2020 | 3 - 5 p.m. | Online | 2 CPE | |
| 20WS-1106: The Best Federal Tax Update Course by Surgent (Webinar) (20WS-1106)*The SECURE Act, including IRA and RMD changes *Section 461 loss limitation rules and the ability to offset income *Bonus depreciation rules and expansion of Section 179 *Opportunity Zones *Expansion of number of taxpayers able to use the cash method of accounting *Section 163(j) 30% business interest limitation *Is the "Employee vs Independent Contractor" conundrum about to explode? *Comprehensive coverage of 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 *Virtual currency *Crowdfunding *Overtime update *Practice aids, including all the numbers applicable for the current year -- inflation-adjusted amounts, mileage rates, retirement contributions, and more *Advanced practice, reporting, and other issues intertwined with advanced planning and discussion ideas *The latest issues related to any other late-breaking tax law changes |
| 12/14/2020 | 8 a.m. - 4 p.m. | Online | 8 CPE | |
| 20WS-1050: Surgent's Top 10 Celebrity Estate Mistakes and How to Avoid Them (Webinar) (20WS-1050)*Overview of estate planning *The dangers of a Power of Attorney *The most important aspect of a will *Role, scope, rights, and responsibilities of an executor *Benefits of incorporating a trust *Bequests *Caring for a pet *Claims against the estate *Insurance *Consequences of poor estate planning |
| 12/4/2020 | 9 - 11 a.m. | Online | 2 CPE | |
| 20WS-1174: Surgent's Technical Business Practice Issues and Tax Forms for Experienced Practitioners (Webinar) (20WS-1174)*Advanced technical practice and reporting issues for all entities *Is the "Employee vs. Independent Contractor" conundrum about to explode? *Don't get caught watching the paint dry; what is hot and new *Things your parents taught you *Payroll penalties update *What is terminating S corporations today? *New emphasis on basis reporting *How Section 179 limitations affect basis in partnerships, LLCs, and S corporations *How much luxury automobile depreciation in the second year of service, new Rev. Proc. *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 *Special allocation issues of Section 704, including economic effect, the "dumb-but-lucky" rule, and substantiality *Social Security Issues -- Recent (2019) proposals *Special allocations (allocating a taxable gain that has a book loss) *Review of final regulations on S corporation "open debt" *Taxable distribution in excess of basis and reporting issues to shareholders *Final regulations for allocating depreciation recapture to partners and members of LLCs |
| 12/29/2020 | 8 a.m. - 4 p.m. | Online | 8 CPE | |
| New 20WS-0845: Surgent's Accountability: Stop the Blame Game (Webinar) (20WS-0845)*Defining three critical elements: responsibility, empowerment and accountability, and how they work together to create results *Designing and using clear agreements that provide clarity *Skills for holding yourself and others accountable for results, no matter what *Knowing where you are in the accountability game... what you do/don't do well |
| 10/29/2020 | 12:30 - 4 p.m. | Online | 4 CPE | |
| 20WS-0972: Surgent's Preparing Not-for-Profit Financial Statements Under ASU No. 2016-14 (Webinar) (20WS-0972)*The key requirements, options, and disclosures related to each of the basic financial statements *How the reporting of functional and natural expense information has changed *The new requirements related to providing liquidity and availability of financial assets information *The implementation of ASU No. 2018-08 and its effect on the accounting for grants and contracts as well as contributions in general *How the new lease requirements (ASU No. 2016-02, Leases) impact not-for-profits *Core not-for-profit accounting requirements related to contributions, promises to give, contributed services, net assets, special events, the classification of expenses, and more |
| 11/19/2020 | 8 a.m. - 4 p.m. | Online | 8 CPE | |
| 20WS-1101: Surgent's Excel Budgeting Ideas (Webinar) (20WS-1101)*Major Topics: * Set up an in-cell drop-down list of budget methods * Change the calculations in the cells based on the selected budget method * Use names in worksheets |
| 12/14/2020 | 9 - 11 a.m. | Online | 2 CPE | |
| 20WS-1026: Surgent's Ensuring Audit Quality: Performing an Effective Risk Assessment (Webinar) (20WS-1026)*Audit process and planning *Setting materiality *Assessing the risk of material misstatement and the design and implementation of internal controls *Designing procedures to test the effectiveness of controls *Designing procedures to perform substantive procedures *Performing and evaluating interim and year-end tests of control and substantive procedures *Final audit procedures and wrap up |
| 12/2/2020 | 8 - 11:30 a.m. | Online | 4 CPE | |
| 20WS-0985: Surgent's Guide to the Topic 606 Revenue Recognition Model for All CPAs (Webinar) (20WS-0985)*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 *Lessons learned and best practices for improving business processes related to revenue recognition going forward |
| 11/21/2020 | 12 - 3:30 p.m. | Online | 4 CPE | |
| 20WS-1357: Surgent's Ethical Considerations for the CPA (Webinar) (20WS-1357)* 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 |
| 3/22/2021 | 12 - 3:30 p.m. | Online | 4 CPE / 4 Ethics | |
| 20WS-0970: Surgent's Mastering Accounting for Income Taxes (Webinar) (20WS-0970)*The sources of deferred tax assets and liabilities *Calculating the deferred tax asset or liability *Reporting income-tax expense and balance sheet items *Defining, analyzing, and reporting uncertain tax positions *Classification of deferred tax assets and liabilities *Disclosure requirements *Recent and proposed changes to the accounting and disclosure requirements for income taxes |
| 11/19/2020 | 12 - 3:30 p.m. | Online | 4 CPE | |
| 20WS-0852: Surgent's Ensuring Audit Quality: Performing an Effective Risk Assessment (Webinar) (20WS-0852)*Audit process and planning *Setting materiality *Assessing the risk of material misstatement and the design and implementation of internal controls *Designing procedures to test the effectiveness of controls *Designing procedures to perform substantive procedures *Performing and evaluating interim and year-end tests of control and substantive procedures *Final audit procedures and wrap up |
| 10/30/2020 | 12 - 3:30 p.m. | Online | 4 CPE | |
| 20WS-1364: Surgent's Examining the New Lease Accounting Standard: More Than Meets the Eye (Webinar) (20WS-1364)*ASU No. 2016-02, Leases (Topic 842) *Overall lease accounting guidance *Lessor Accounting 101 *Lessee Accounting 101 *Detailed review of accounting by lessees and lessors *Sale and leaseback transactions *Transition guidance *Other operational issues *Recently issued updates to the lease accounting guidance *Feedback from the public company adoption of Topic 842 |
| 3/25/2021 | 12 - 3:30 p.m. | Online | 4 CPE | |
| 20WS-0898: Surgent's Excel: Mastering PivotTables (Webinar) (20WS-0898)* Explore PivotTable capabilities and functionality * Retrieve data from a database and feed it into the PivotTable * Pull web tables from web pages into Excel |
| 11/6/2020 | 12 - 2 p.m. | Online | 2 CPE | |
| 20WS-1185: The Best S Corporation, Limited Liability and Partnership Update Course by Surgent (Webinar) (20WS-1185)*The SECURE Act, including IRA and RMD changes *Impact of the Tax Cuts and Jobs Act on S corporations and partnership entities including coverage of Section 199A *Partnership Audits *Opportunity Zones *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? *Sections 163(j) and 461 *Debts between entity and the investors *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. |
| 12/30/2020 | 8 a.m. - 4 p.m. | Online | 8 CPE | |
| 20WS-1161: Surgent's The Complete Guide to Payroll Taxes and 1099 Issues (Webinar) (20WS-1161)*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? *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 *Understanding payroll tax responsibilities in the gig economy |
| 12/23/2020 | 8 a.m. - 4 p.m. | Online | 8 CPE | |
| 20WS-1136: Surgent's The Most Dangerous Elements of a GAAS Audit (Webinar) (20WS-1136)*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) |
| 12/18/2020 | 8 - 11:30 a.m. | Online | 4 CPE | |
| 20WS-1278: Surgent's Fiduciary Income Tax Returns: Form 1041 Workshop with Filled-in Forms (Webinar) (20WS-1278)*Classifying receipts between "income" and "corpus" under the Uniform Principal and Income Act *Calculationof 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 trustand estate case studies, with filled-in forms |
| 2/6/2021 | 8 a.m. - 4 p.m. | Online | 8 CPE | |
| 20WS-1038: Surgent's QuickBooks: Internal Controls for Online and Desktop Tips & Tricks (Webinar) (20WS-1038)*The security of your records starts with the security of your network and physical environment *Configuring preferences and user rights to enhance security and financial reporting *Work flow can affect and improve financial reporting *QuickBooks date driven transactions and how they can improve or degrade the integrity of the company file *Recording activity from other sources *Reports and tools to manage the file easily |
| 12/3/2020 | 3 - 5 p.m. | Online | 2 CPE | |
| 20WS-1218: Surgent's Compilations, Reviews and Preparations: Engagement Performance and Annual Update (Webinar) (20WS-1218)*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 *Proposed changes to the SSARS *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 |
| 1/15/2021 | 8 a.m. - 4 p.m. | Online | 8 CPE | |
| 20WS-1021: Surgent's Getting Ready for Busy Season: Key Changes Every Tax Practitioner Should Know (Webinar) (20WS-1021)*A tour of the most recent changes starting from gross income and ending with alternative minimum tax (AMT) and selected credits including the latest IRS guidance on recent tax legislation *Hot, hidden, or miscellaneous developments affecting the upcoming tax season *Review of new laws and changes in old forms to provide a familiarity for the upcoming tax season *Key new tax and practice developments and how they impact the current-year tax forms for individuals |
| 12/1/2020 | 12:30 - 4 p.m. | Online | 4 CPE | |
| 20WS-1273: Surgent's Excel Shortcuts for Accountants (Webinar) (20WS-1273)* Explore the function that sums better than the SUM function * Discover a variety of time-saving features, functions, and techniques * Learn the workaround to a major Excel pitfall |
| 2/5/2021 | 12 - 2 p.m. | Online | 2 CPE | |
| 20WS-0891: Surgent's Revenue Recognition for Long-Term Construction and Similar Contracts: Topic 606 Implementation Challenges (Webinar) (20WS-0891)*Topic 606's five-step revenue recognition model *Determining whether to recognize revenue over time or at a point in time under Topic 606 *Other unique considerations in applying the five-step model for entities currently using SOP 81-1 *Lessons learned and best practices from entities already adopting Topic 606 |
| 11/5/2020 | 12 - 3:30 p.m. | Online | 4 CPE | |
| 20WS-1108: Surgent's Ethics for Tax Professionals (Webinar) (20WS-1108)*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 |
| 12/15/2020 | 9 - 11 a.m. | Online | 2 CPE / 2 Ethics | |
| 20WS-1172: Surgent's Guide to the Topic 606 Revenue Recognition Model for All CPAs (Webinar) (20WS-1172)*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 *Lessons learned and best practices for improving business processes related to revenue recognition going forward |
| 12/29/2020 | 8 - 11:30 a.m. | Online | 4 CPE | |
| 20WS-1360: Surgent's Industry Accountant Toolkit (Webinar) (20WS-1360)*Key tools used by businesses and financial professionals across the globe to measure performance *Detailed, real-world examples of businesses utilizing these tools |
| 3/23/2021 | 8 a.m. - 4 p.m. | Online | 8 CPE | |
| 20WS-1204: Surgent's Individual and Financial Planning Tax Camp (Webinar) (20WS-1204)*The SECURE Act, including IRA and RMD changes *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 *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 *What to do about itemized deductions *Trans-generational planning: conversions, income and gain-splitting *HSAs *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 |
| 1/8/2021 | 8 a.m. - 4 p.m. | Online | 8 CPE | |
| 20WS-1347: Surgent's Looking Ahead: Predicting Future Financial Issues and Their Impact on Accountants in Industry (Webinar) (20WS-1347)*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 |
| 3/16/2021 | 8 a.m. - 4 p.m. | Online | 8 CPE | |
| 20WS-1227: Surgent's Preparing C Corporation Tax Returns for New Staff and Paraprofessionals (Webinar) (20WS-1227)*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 |
| 1/20/2021 | 8 a.m. - 4 p.m. | Online | 8 CPE | |
| 20WS-0847: Surgent's Securing a Comfortable Retirement in the Age of Spending (Webinar) (20WS-0847)*Retirement planning using variables such as desired lifestyle, travel plans, housing plans, medical needs and family needs to customize a retirement plan unique to the client *Using the residence and other real estate as retirement assets through equity and rent *Using the small business as a retirement resource through creative retirement plans *Asset allocation, portfolio management, portfolio rebalancing, and investment selection concepts, before and after retirement *Developing a three-legged retirement stool of employer retirement, savings, and Social Security *Distribution/asset liquidation planning *Analysis of the most current/important research on retirement planning and sustaining retirement income levels |
| 10/29/2020 | 8 a.m. - 4 p.m. | Online | 8 CPE | |
| 20WS-1115: Surgent's Ethical Considerations for the CPA (Webinar) (20WS-1115)* 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 |
| 12/16/2020 | 8 - 11:30 a.m. | Online | 4 CPE / 4 Ethics | |
| 20WS-1192: Surgent's Section 163(j): Business Interest Limitation After TCJA (Webinar) (20WS-1192)*Which taxpayers are subject to Section 163(j)? *The $26 million gross receipts test *What is an excepted trade or business? *Tax shelters and electing real property businesses *What is business interest for Section 163(j) purposes? *How does Section 163(j) impact pass-through entities? |
| 1/4/2021 | 12 - 3:30 p.m. | Online | 4 CPE | |
| 20WS-1040: Surgent's Stock vs. Asset Acquisitions of C Corporations (Webinar) (20WS-1040)*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 |
| 12/3/2020 | 12 - 2 p.m. | Online | 2 CPE | |
| 20WS-0945: The Best S Corporation, Limited Liability and Partnership Update Course by Surgent (Webinar) (20WS-0945)*The SECURE Act, including IRA and RMD changes *Impact of the Tax Cuts and Jobs Act on S corporations and partnership entities including coverage of Section 199A *Partnership Audits *Opportunity Zones *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? *Sections 163(j) and 461 *Debts between entity and the investors *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. |
| 11/14/2020 | 8 a.m. - 4 p.m. | Online | 8 CPE | |
| 20WS-1073: Surgent's Establishing State Residency and Saving Your Clients Money (Webinar) (20WS-1073)*Typical provisions in state statutes regarding domicile and residency *In depth analysis of domicile and residency definitions *Issues regarding one's permanent abode *Analysis of jurisdiction where taxpayer has the greatest connections *Detailed discussion of criteria used to establish domicile and residency |
| 12/9/2020 | 12 - 2 p.m. | Online | 2 CPE | |
| 20WS-1200: Surgent's Four Tiers of Loss Limitations: A Guide to the New Rules for Pass-through Entities (Webinar) (20WS-1200)*Tier 1: Basis limitations for S corporation shareholders and partners *Tier 2: Section 465 at-risk limitations for S corporation shareholders and partners, including the impact of debt, indemnities, guarantees, and shareholder/partner agreements *Tier 3: Section 469 passive loss limitations and exceptions to the limitations *Tier 4: The new excess business loss limitation of the Tax Cuts and Jobs Act of 2017 (new section 461(l)) |
| 1/7/2021 | 12:30 - 4 p.m. | Online | 4 CPE | |
| 20WS-0909: Surgent's Fiduciary Income Tax Returns: Form 1041 Workshop with Filled-in Forms (Webinar) (20WS-0909)*Classifying receipts between "income" and "corpus" under the Uniform Principal and Income Act *Calculationof 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 trustand estate case studies, with filled-in forms |
| 11/9/2020 | 8 a.m. - 4 p.m. | Online | 8 CPE | |
| 20WS-1252: Surgent's Tax Forms Boot Camp: LLCs, Partnerships and S Corporations (Webinar) (20WS-1252)*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" |
| 1/28/2021 | 8 a.m. - 4 p.m. | Online | 8 CPE | |
| 20WS-1319: Surgent's What Employers Need to Know About Sexual Harassment in the Workplace (Webinar) (20WS-1319)*What is sexual harassment in a legal sense? *What kinds of behavior could be considered sexual harassment? *Different types of sexual harassment? *What to do when a claim of sexual harassment arises in the workplace *What an employer should do respecting an individual who may be harassing another employee *Employers' legal responsibility for third parties who sexually harass employees *Remedies for someone suffering sexual harassment |
| 3/1/2021 | 12 - 2 p.m. | Online | 2 CPE | |
| 20WS-0887: Surgent's How to Do a GAAS Audit (Webinar) (20WS-0887)*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 *Changes coming to the audit process due to SAS No. 134, Auditor Reporting and Amendments, Including Amendments Addressing Disclosures in the Audit of Financial Statements, and SAS No. 135, Omnibus Statement on Accounting Standards--2019 |
| 11/5/2020 | 8 a.m. - 4 p.m. | Online | 8 CPE | |
| 20WS-0934: Surgent's QuickBooks Desktop Software: New Features and Trends to be Aware Of (Webinar) (20WS-0934)*Intuit-supported versions update *QuickBooks Desktop trends in the software *QuickBooks Desktop new features and improvements |
| 11/12/2020 | 3 - 5 p.m. | Online | 2 CPE | |
| 20WS-0957: Surgent's Successfully Completing a Gift Tax Return: Form 709 (Webinar) (20WS-0957)*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 |
| 11/17/2020 | 12 - 2 p.m. | Online | 2 CPE | |
| 20WS-1165: Surgent's Ethical Considerations for the CPA (Webinar) (20WS-1165)* 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 |
| 12/28/2020 | 12 - 3:30 p.m. | Online | 4 CPE / 4 Ethics | |
| 20WS-1030: Surgent's Social Security and Medicare: Planning for You and Your Clients (Webinar) (20WS-1030)*Legislative developments *A full chapter devoted to determining the best planning options for maximizing joint Social Security benefits *Retirement benefits: Amount of benefits in various circumstances; how the amounts are distributed within the family unit *Qualification: Has the client retired? How business entities may be used for Social Security advantage *Income taxation of Social Security: avoidance tactics *Spousal benefits: Should a spouse return to work? What benefits does a spouse have and when and how do they relate to benefits decisions by the client? *When can hiring the spouse increase overall benefits? Why should both spouses qualify for survivor benefits? *Disability benefits *When to start Social Security benefits: Advantages and disadvantages at ages 62, 66, and 70 *Coordinating benefits: Should you take Social Security first and higher-balance IRA distributions later, or take IRA balances first and enhanced Social Security benefits later? *Pensions: Distribution strategies; how to use the minimum distribution rules in concert with Social Security benefits *IRAs: Is it time to convert to a Roth? *Medicare, Part D prescription drugs: what retirees need to know |
| 12/2/2020 | 8 a.m. - 4 p.m. | Online | 8 CPE | |
| New 20WS-1049: Surgent's The Most Critical Challenges in Not-for-Profit Accounting Today (Webinar) (20WS-1049)*Prepare for the implementation of the new FASB ASU on grants, contracts, and contributions (i.e., ASU No 2018-08, Clarifying the Scope and the Accounting Guidance for Contributions Received and Contributions Made) *Develop a deeper understanding of the requirements in ASU No. 2016-02, Leases, and how not-for-profit enti-ties will implement the standard *Review additional key challenges in not-for-profit accounting today |
| 12/4/2020 | 8 - 11:30 a.m. | Online | 4 CPE | |
| 20WS-1339: Surgent's Ethical Considerations for the CPA (Webinar) (20WS-1339)* 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 |
| 3/11/2021 | 8 - 11:30 a.m. | Online | 4 CPE / 4 Ethics | |
| 20WS-1287: Surgent's QuickBooks: Reconciling Balance Sheet Accounts Has Never Been Easier (Webinar) (20WS-1287)*Identify and Correct File Issues *QuickBooks Cash Basis Calculations *Transaction Entry Tips and Tricks *Creating Balance Sheet Workpapers *Loan Amortization features included in QuickBooks |
| 2/11/2021 | 12 - 2 p.m. | Online | 2 CPE | |
| 20WS-1163: Surgent's Annual Accounting and Auditing Update (Webinar) (20WS-1163)*Private company standard setting activities *Recently issued FASB Accounting Standards Updates *Leases -- Topic 842 *Impairment -- Topic 326 *Lessons learned from the adoption of Topic 606 *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 and proposed SSARS *Peer review and other audit quality issues *Other important AandA practice matters |
| 12/26/2020 | 8 a.m. - 4 p.m. | Online | 8 CPE | |
| 20WS-1258: The Best Federal Tax Update Course by Surgent (Webinar) (20WS-1258)*The SECURE Act, including IRA and RMD changes *Section 461 loss limitation rules and the ability to offset income *Bonus depreciation rules and expansion of Section 179 *Opportunity Zones *Expansion of number of taxpayers able to use the cash method of accounting *Section 163(j) 30% business interest limitation *Is the "Employee vs Independent Contractor" conundrum about to explode? *Comprehensive coverage of 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 *Virtual currency *Crowdfunding *Overtime update *Practice aids, including all the numbers applicable for the current year -- inflation-adjusted amounts, mileage rates, retirement contributions, and more *Advanced practice, reporting, and other issues intertwined with advanced planning and discussion ideas *The latest issues related to any other late-breaking tax law changes |
| 1/29/2021 | 8 a.m. - 4 p.m. | Online | 8 CPE | |
| 20WS-1251: Surgent's Section 754 Step-Up in Basis: Understanding the Tax Issues for Partnerships and LLCs (Webinar) (20WS-1251)*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 |
| 1/28/2021 | 12 - 2 p.m. | Online | 2 CPE | |
| 20WS-1337: Surgent's CFO/Controller's Roadmap to Organization Success With Integrated Planning, Forecasting and Budgeting (Webinar) (20WS-1337)*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 |
| 3/11/2021 | 12 - 3:30 p.m. | Online | 4 CPE | |
| 20WS-0925: Surgent's Ethical Considerations for the CPA (Webinar) (20WS-0925)* 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 |
| 11/11/2020 | 8 - 11:30 a.m. | Online | 4 CPE / 4 Ethics | |
| New 20WS-1317: Surgent's The Accountant as the Expert Witness (Webinar) (20WS-1317)*Becoming qualified as an expert witness *Best practices for testifying at trial *Understanding the different roles accountants can play in litigation *Working with attorneys to prepare and present a case at trial *The role of experts in commercial versus personal injury litigation *Confidentiality orders *Compensation for expert witnesses *Preparing for and attending depositions *Daubert challenges to experts *Expert reports *The role of experts in antitrust, securities litigation, and professional liability cases *Credibility as a witness |
| 2/26/2021 | 9 - 11 a.m. | Online | 2 CPE | |
| 20WS-1064: Surgent's Ethics for Tax Professionals (Webinar) (20WS-1064)*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 |
| 12/8/2020 | 9 - 11 a.m. | Online | 2 CPE / 2 Ethics | |
| 20WS-0928: The Best Individual Income Tax Update Course by Surgent (Webinar) (20WS-0928)*The SECURE Act, including IRA and RMD changes *Section 461 loss limitation rules and the ability to offset income *Section 163(j) 30% business interest limitation *Treatment of state and local taxes *Virtual currency *Opportunity Zones *Education-related provisions *Depreciation changes *Rules on entertainment expenses, including meals *Doubling of estate and gift tax exemption for a married couple *Comprehensive coverage of the flagship item of tax reform, Section 199A and its alteration of pass-through taxation and planning *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 |
| 11/11/2020 | 8 a.m. - 4 p.m. | Online | 8 CPE | |
| 20WS-1305: Surgent's Hiring and Firing of Employees: What You Can and Cannot Do (Webinar) (20WS-1305)*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 |
| 2/22/2021 | 12 - 2 p.m. | Online | 2 CPE | |
| 20WS-1213: Surgent's Preparing Individual Tax Returns for New Staff and Paraprofessionals (Webinar) (20WS-1213)*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 *Form 8867 -- Protecting practitioners *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 |
| 1/13/2021 | 8 a.m. - 4 p.m. | Online | 8 CPE | |
| 20WS-1224: Surgent's Form 1040 Return Review Boot Camp for New and Experienced Reviewers (Webinar) (20WS-1224)*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 |
| 1/19/2021 | 8 a.m. - 4 p.m. | Online | 8 CPE | |
| New 20WS-1351: Surgent's The Accountant as the Expert Witness (Webinar) (20WS-1351)*Becoming qualified as an expert witness *Best practices for testifying at trial *Understanding the different roles accountants can play in litigation *Working with attorneys to prepare and present a case at trial *The role of experts in commercial versus personal injury litigation *Confidentiality orders *Compensation for expert witnesses *Preparing for and attending depositions *Daubert challenges to experts *Expert reports *The role of experts in antitrust, securities litigation, and professional liability cases *Credibility as a witness |
| 3/18/2021 | 12 - 2 p.m. | Online | 2 CPE | |
| New 20WS-0960: Surgent's Top Individual Tax Planning Strategies (Webinar) (20WS-0960)*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 |
| 11/17/2020 | 12 - 2 p.m. | Online | 2 CPE | |
| 20WS-1042: Surgent's The Most Dangerous Elements of a GAAS Audit (Webinar) (20WS-1042)*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) |
| 12/3/2020 | 8 - 11:30 a.m. | Online | 4 CPE | |
| 20WS-0987: Surgent's Applying the New Yellow Book to a Financial Statement Audit (Webinar) (20WS-0987)*Critical concepts related to applying the new Yellow Book including when the standards are applicable; the types of engagements involved; and the relationship between the Yellow Book and other standards *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 |
| 11/23/2020 | 12:30 - 4 p.m. | Online | 4 CPE | |
| 20WS-0841: Surgent's Section 461(l): Loss Limitations After TCJA (Webinar) (20WS-0841)*How the new Section 461(l) loss limitation provisions work *The new net operating loss rules and how they relate to Section 461(l) *Threshold amounts for limitation *Determination of a taxpayer's basis in a pass-through entity *Suspended losses and deductions due to basis limitations *How at-risk rules operate to limit loss deductions *Passive activity loss rules that suspend losses |
| 10/28/2020 | 12:30 - 4 p.m. | Online | 4 CPE | |
| New 20WS-0964: Surgent's Business Writing: Professional & Effective Emails (Webinar) (20WS-0964)*Preparing to write: what is my purpose and objective and who is my audience *When email is the appropriate communication methodology and when it's not *Common email mistakes and how to avoid them *Proven techniques for writing more efficient, readable, and outcome-focused emails |
| 11/18/2020 | 9 - 11 a.m. | Online | 2 CPE | |
| 20WS-1063: Surgent's Annual Accounting and Auditing Update (Webinar) (20WS-1063)*Private company standard setting activities *Recently issued FASB Accounting Standards Updates *Leases -- Topic 842 *Impairment -- Topic 326 *Lessons learned from the adoption of Topic 606 *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 and proposed SSARS *Peer review and other audit quality issues *Other important AandA practice matters |
| 12/8/2020 | 8 a.m. - 4 p.m. | Online | 8 CPE | |
| New 20WS-0884: Surgent's The Most Critical Challenges in Governmental Accounting Today (Webinar) (20WS-0884)*The implementation of GASB No. 84, Fiduciary Activities *How governments can prepare for and implement GASB No. 87, Leases *Additional recently issued GASB standards |
| 11/4/2020 | 8 - 11:30 a.m. | Online | 4 CPE | |
| 20WS-1008: Surgent's Annual Accounting and Auditing Update (Webinar) (20WS-1008)*Private company standard setting activities *Recently issued FASB Accounting Standards Updates *Leases -- Topic 842 *Impairment -- Topic 326 *Lessons learned from the adoption of Topic 606 *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 and proposed SSARS *Peer review and other audit quality issues *Other important AandA practice matters |
| 11/27/2020 | 8 a.m. - 4 p.m. | Online | 8 CPE | |
| 20WS-1246: Surgent's Successfully Completing an Estate Tax Return: Form 706 (Webinar) (20WS-1246)*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 |
| 1/27/2021 | 9 - 11 a.m. | Online | 2 CPE | |
| 20WS-1126: Surgent's Essential Depreciation and Expensing Update (Webinar) (20WS-1126)*Complete coverage of recent tax acts and any new legislation enacted before presentation *New technical correction Rev. Proc. 2019-13 -- use it or stand to lose second year depreciation deductions for luxury automobiles *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 *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 |
| 12/17/2020 | 12:30 - 4 p.m. | Online | 4 CPE | |
| 20WS-1231: Surgent's Advanced Individual Income Tax Return Issues (Webinar) (20WS-1231)*Understanding the special problems and new issues for the current year tax return *How to determine the Section 199A deduction and when rental property qualifies for the Section 199A deduction *Installment sales -- understanding the complicated issues *Form 8582: Passive losses with carryovers -- Complicated case with filled-in forms *Capital gain and loss issues -- The problem with proper reporting of installment sales issues; when is a stock worthless; and much more… *At-risk rules: What a return preparer really needs to know *Passive loss issues -- You can't just trust your software. What to watch out for, and the questions you need your clients to answer in order to do it right! *Incentive and nonqualified stock options -- Reporting; key strategies for planning; dealing with the alternative minimum tax *Alternative minimum tax -- Understanding it; planning strategies to avoid it; using the minimum tax credit; explaining it to a client *The business loss limitation rules -- Understanding the business loss limitation rules and the associated calculations |
| 1/21/2021 | 8 a.m. - 4 p.m. | Online | 8 CPE | |
| New 20WS-1093: Surgent's Successful Communication (Webinar) (20WS-1093)*The communication process and barriers that get in the way *Techniques for overcoming barriers *Understanding and self-assessment of each component of the communication process *Gaining skills to listen more effectively, especially in stressful situations with heightened emotions *Action plan to apply techniques in the workplace for communication success |
| 12/11/2020 | 12:30 - 4 p.m. | Online | 4 CPE | |
| 20WS-0931: Surgent's Fundamentals of Public Charity Taxation and Form 990 (Webinar) (20WS-0931)*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 |
| 11/12/2020 | 12 - 3:30 p.m. | Online | 4 CPE | |
| 20WS-1110: Surgent's IRS Tax Examinations and Hot Issues (Webinar) (20WS-1110)*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 |
| 12/15/2020 | 12:30 - 4 p.m. | Online | 4 CPE | |
| New 20WS-1031: Surgent's Tax Advantages of Investing in Opportunity Zones (Webinar) (20WS-1031)*What is an Opportunity Zone? *Gains that qualify for deferral if invested in an Opportunity Zone *What is an Opportunity Zone business? *How to elect the deferral of gain *Timing requirements related to Opportunity Zone investments *What is an Opportunity Fund? *What are the tax advantages of investing in an Opportunity Zone? *Where are Opportunity Zones located? *How taxpayers self-certify *What is the 70%/30% rule? *What the "original use" requirement means *Economic issues relating to investing in Opportunity Zones *Outstanding unanswered questions relating to Opportunity Zones |
| 12/2/2020 | 9 - 11 a.m. | Online | 2 CPE | |
| 20WS-1225: The Best Individual Income Tax Update Course by Surgent (Webinar) (20WS-1225)*The SECURE Act, including IRA and RMD changes *Section 461 loss limitation rules and the ability to offset income *Section 163(j) 30% business interest limitation *Treatment of state and local taxes *Virtual currency *Opportunity Zones *Education-related provisions *Depreciation changes *Rules on entertainment expenses, including meals *Doubling of estate and gift tax exemption for a married couple *Comprehensive coverage of the flagship item of tax reform, Section 199A and its alteration of pass-through taxation and planning *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 |
| 1/19/2021 | 8 a.m. - 4 p.m. | Online | 8 CPE | |
| 20WS-1316: Surgent's Guide to the Topic 606 Revenue Recognition Model for All CPAs (Webinar) (20WS-1316)*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 *Lessons learned and best practices for improving business processes related to revenue recognition going forward |
| 2/26/2021 | 12 - 3:30 p.m. | Online | 4 CPE | |
| 20WS-1336: Surgent's Life After Adoption: Applying Topic 606 to Revenue Contracts on an Ongoing Basis (Webinar) (20WS-1336)*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 and examples *Industry specific implementation issues and guidance *Best practices, lessons learned and opportunities to improve on the reporting of revenue under Topic 606 going forward *Other operational issues related to implementation |
| 3/10/2021 | 8 a.m. - 4 p.m. | Online | 8 CPE | |
| 20WS-1324: Surgent's Advanced Audits of 401(k) Plans: Best Practices and Current Developments (Webinar) (20WS-1324)*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 *The new audit standard for employee benefit plans |
| 3/4/2021 | 8 a.m. - 4 p.m. | Online | 8 CPE | |
| 20WS-1242: Surgent's Getting Ready for Busy Season: Key Changes Every Tax Practitioner Should Know (Webinar) (20WS-1242)*A tour of the most recent changes starting from gross income and ending with alternative minimum tax (AMT) and selected credits including the latest IRS guidance on recent tax legislation *Hot, hidden, or miscellaneous developments affecting the upcoming tax season *Review of new laws and changes in old forms to provide a familiarity for the upcoming tax season *Key new tax and practice developments and how they impact the current-year tax forms for individuals |
| 1/26/2021 | 12:30 - 4 p.m. | Online | 4 CPE | |
| 20WS-1299: Surgent's Examining the New Lease Accounting Standard: More Than Meets the Eye (Webinar) (20WS-1299)*ASU No. 2016-02, Leases (Topic 842) *Overall lease accounting guidance *Lessor Accounting 101 *Lessee Accounting 101 *Detailed review of accounting by lessees and lessors *Sale and leaseback transactions *Transition guidance *Other operational issues *Recently issued updates to the lease accounting guidance *Feedback from the public company adoption of Topic 842 |
| 2/18/2021 | 12 - 3:30 p.m. | Online | 4 CPE | |
| 20WS-0867: Surgent's Tax Forms Boot Camp: LLCs, Partnerships and S Corporations (Webinar) (20WS-0867)*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" |
| 11/2/2020 | 8 a.m. - 4 p.m. | Online | 8 CPE | |
| 20WS-0859: Surgent's Individual and Financial Planning Tax Camp (Webinar) (20WS-0859)*The SECURE Act, including IRA and RMD changes *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 *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 *What to do about itemized deductions *Trans-generational planning: conversions, income and gain-splitting *HSAs *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 |
| 10/31/2020 | 8 a.m. - 4 p.m. | Online | 8 CPE | |
| 20WS-0977: The Best Federal Tax Update Course by Surgent (Webinar) (20WS-0977)*The SECURE Act, including IRA and RMD changes *Section 461 loss limitation rules and the ability to offset income *Bonus depreciation rules and expansion of Section 179 *Opportunity Zones *Expansion of number of taxpayers able to use the cash method of accounting *Section 163(j) 30% business interest limitation *Is the "Employee vs Independent Contractor" conundrum about to explode? *Comprehensive coverage of 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 *Virtual currency *Crowdfunding *Overtime update *Practice aids, including all the numbers applicable for the current year -- inflation-adjusted amounts, mileage rates, retirement contributions, and more *Advanced practice, reporting, and other issues intertwined with advanced planning and discussion ideas *The latest issues related to any other late-breaking tax law changes |
| 11/19/2020 | 10:30 a.m. - 6:30 p.m. | Online | 8 CPE | |
| 20WS-0871: Surgent's Form 1065 Boot Camp: Step-by-Step Preparation with Completed Forms (Webinar) (20WS-0871)*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 |
| 11/3/2020 | 8 a.m. - 4 p.m. | Online | 8 CPE | |
| 20WS-1211: The Best Federal Tax Update Course by Surgent (Webinar) (20WS-1211)*The SECURE Act, including IRA and RMD changes *Section 461 loss limitation rules and the ability to offset income *Bonus depreciation rules and expansion of Section 179 *Opportunity Zones *Expansion of number of taxpayers able to use the cash method of accounting *Section 163(j) 30% business interest limitation *Is the "Employee vs Independent Contractor" conundrum about to explode? *Comprehensive coverage of 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 *Virtual currency *Crowdfunding *Overtime update *Practice aids, including all the numbers applicable for the current year -- inflation-adjusted amounts, mileage rates, retirement contributions, and more *Advanced practice, reporting, and other issues intertwined with advanced planning and discussion ideas *The latest issues related to any other late-breaking tax law changes |
| 1/12/2021 | 8 a.m. - 4 p.m. | Online | 8 CPE | |
| 20WS-1140: The Best Federal Tax Update Course by Surgent (Webinar) (20WS-1140)*The SECURE Act, including IRA and RMD changes *Section 461 loss limitation rules and the ability to offset income *Bonus depreciation rules and expansion of Section 179 *Opportunity Zones *Expansion of number of taxpayers able to use the cash method of accounting *Section 163(j) 30% business interest limitation *Is the "Employee vs Independent Contractor" conundrum about to explode? *Comprehensive coverage of 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 *Virtual currency *Crowdfunding *Overtime update *Practice aids, including all the numbers applicable for the current year -- inflation-adjusted amounts, mileage rates, retirement contributions, and more *Advanced practice, reporting, and other issues intertwined with advanced planning and discussion ideas *The latest issues related to any other late-breaking tax law changes |
| 12/19/2020 | 8 a.m. - 4 p.m. | Online | 8 CPE | |
| 20WS-1062: The Best Individual Income Tax Update Course by Surgent (Webinar) (20WS-1062)*The SECURE Act, including IRA and RMD changes *Section 461 loss limitation rules and the ability to offset income *Section 163(j) 30% business interest limitation *Treatment of state and local taxes *Virtual currency *Opportunity Zones *Education-related provisions *Depreciation changes *Rules on entertainment expenses, including meals *Doubling of estate and gift tax exemption for a married couple *Comprehensive coverage of the flagship item of tax reform, Section 199A and its alteration of pass-through taxation and planning *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 |
| 12/7/2020 | 8 a.m. - 4 p.m. | Online | 8 CPE | |
| 20WS-1157: Surgent's Ethics for Tax Professionals (Webinar) (20WS-1157)*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 |
| 12/23/2020 | 12 - 2 p.m. | Online | 2 CPE / 2 Ethics | |
| 20WS-1016: Surgent's Latest Developments in Government and Nonprofit Accounting and Auditing (Webinar) (20WS-1016)*Implementing 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 including SAS No. 134, Auditor Reporting and Amendments, Including Amendments Addressing Disclosures in the Audit of Financial Statements, and SAS No. 135, Omnibus Statement on Auditing Standards--2019 *Recent GASB activities directed towards state and local governments with an emphasis on the implementation of GASB No. 84, Fiduciary Activities and GASB No. 87, Leases *Prepare for the implementation of the new FASB ASU on grants, contracts and contributions (i.e., ASU No. 2018-08, Clarifying the Scope and the Accounting Guidance for Contributions Received and Contributions Made) *Develop a deeper understanding of the effects that ASU No. 2016-02, Leases, will have on nonprofits |
| 11/30/2020 | 8 a.m. - 4 p.m. | Online | 8 CPE | |
| 20WS-1012: The Best Individual Income Tax Update Course by Surgent (Webinar) (20WS-1012)*The SECURE Act, including IRA and RMD changes *Section 461 loss limitation rules and the ability to offset income *Section 163(j) 30% business interest limitation *Treatment of state and local taxes *Virtual currency *Opportunity Zones *Education-related provisions *Depreciation changes *Rules on entertainment expenses, including meals *Doubling of estate and gift tax exemption for a married couple *Comprehensive coverage of the flagship item of tax reform, Section 199A and its alteration of pass-through taxation and planning *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 |
| 11/28/2020 | 8 a.m. - 4 p.m. | Online | 8 CPE | |
| New 20WS-1180: Surgent's Buying and Selling a Business: Tax and Structuring Overview (Webinar) (20WS-1180)*An overview of the beginning of the process and documents for preliminary tax planning *Recognizing the need for due diligence in acquisitions -- checklists of important points *Deemed asset sales -- Is Section 338 or Section 338(h)(10) appropriate? *The impact of the Section 197 amortizable intangibles regulations on the acquisition and disposition of a business *How to allocate purchase price for tax advantage *Planning to avoid double taxation under repeal of the General Utilities doctrine *Special problems and opportunities when an S corporation is the buyer or seller *Installment sale and interest issues *Avoiding tax pitfalls and recognition of tax planning opportunities *Unique issues in buying and selling of LLC/partnership interests *Impact of the Net Investment Income Tax (NIIT) and the Section 199A pass-through deduction on the tax due on the sale of a pass-through entity *Individually owned goodwill |
| 12/30/2020 | 8 - 11:30 a.m. | Online | 4 CPE | |
| 20WS-1075: Surgent's Guide to Payroll Taxes and 1099 Issues (Webinar) (20WS-1075)*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 *Understanding payroll tax responsibilities in the gig economy |
| 12/9/2020 | 8 - 11:30 a.m. | Online | 4 CPE | |
| 20WS-1306: Surgent's Negotiating Unmasked (Webinar) (20WS-1306)*Understanding the process and art of negotiating *Analyzing the component parts of negotiating *Positioning yourself for success *Practical steps to improve results |
| 2/23/2021 | 9 - 11 a.m. | Online | 2 CPE | |
| 20WS-0999: Surgent's Preparing C Corporation Tax Returns for New Staff and Paraprofessionals (Webinar) (20WS-0999)*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 |
| 11/24/2020 | 8 a.m. - 4 p.m. | Online | 8 CPE | |
| New 20WS-0840: Surgent's Business Writing: Professional & Effective Emails (Webinar) (20WS-0840)*Preparing to write: what is my purpose and objective and who is my audience *When email is the appropriate communication methodology and when it's not *Common email mistakes and how to avoid them *Proven techniques for writing more efficient, readable, and outcome-focused emails |
| 10/28/2020 | 9 - 11 a.m. | Online | 2 CPE | |
| New 20WS-1334: Surgent's Small Rudders that Turn Large Ships – The Secrets of Today's Successful Accounting Leaders (Webinar) (20WS-1334)*Increase productivity and profitability *Communicate better and resolve conflict *Learn teamwork principles in today's changing accounting workplace *Motivate yourself and your team |
| 3/9/2021 | 12 - 2 p.m. | Online | 2 CPE | |
| 20WS-1169: Surgent's Guide to Payroll Taxes and 1099 Issues (Webinar) (20WS-1169)*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 *Understanding payroll tax responsibilities in the gig economy |
| 12/28/2020 | 12 - 3:30 p.m. | Online | 4 CPE | |
| New 20WS-1120: Surgent's The Most Critical Challenges in Governmental Accounting Today (Webinar) (20WS-1120)*The implementation of GASB No. 84, Fiduciary Activities *How governments can prepare for and implement GASB No. 87, Leases *Additional recently issued GASB standards |
| 12/16/2020 | 8 - 11:30 a.m. | Online | 4 CPE | |
| 20WS-1256: Surgent's Technical Business Practice Issues and Tax Forms for Experienced Practitioners (Webinar) (20WS-1256)*Advanced technical practice and reporting issues for all entities *Is the "Employee vs. Independent Contractor" conundrum about to explode? *Don't get caught watching the paint dry; what is hot and new *Things your parents taught you *Payroll penalties update *What is terminating S corporations today? *New emphasis on basis reporting *How Section 179 limitations affect basis in partnerships, LLCs, and S corporations *How much luxury automobile depreciation in the second year of service, new Rev. Proc. *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 *Special allocation issues of Section 704, including economic effect, the "dumb-but-lucky" rule, and substantiality *Social Security Issues -- Recent (2019) proposals *Special allocations (allocating a taxable gain that has a book loss) *Review of final regulations on S corporation "open debt" *Taxable distribution in excess of basis and reporting issues to shareholders *Final regulations for allocating depreciation recapture to partners and members of LLCs |
| 1/29/2021 | 8 a.m. - 4 p.m. | Online | 8 CPE | |
| 20WS-1253: The Best S Corporation, Limited Liability and Partnership Update Course by Surgent (Webinar) (20WS-1253)*The SECURE Act, including IRA and RMD changes *Impact of the Tax Cuts and Jobs Act on S corporations and partnership entities including coverage of Section 199A *Partnership Audits *Opportunity Zones *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? *Sections 163(j) and 461 *Debts between entity and the investors *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. |
| 1/28/2021 | 8 a.m. - 4 p.m. | Online | 8 CPE | |
| 20WS-0878: Surgent's Applying the New Yellow Book to a Financial Statement Audit (Webinar) (20WS-0878)*Critical concepts related to applying the new Yellow Book including when the standards are applicable; the types of engagements involved; and the relationship between the Yellow Book and other standards *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 |
| 11/4/2020 | 12:30 - 4 p.m. | Online | 4 CPE | |
| New 20WS-1006: Surgent's Understanding Non-Compete Agreements (Webinar) (20WS-1006)*Enforcement of non-compete agreements from the employer's perspective *Opposing enforcement of non-compete agreements from the employee's perspective *Understanding reasonable geographic scope and time limitations for non-compete agreements *Understanding key issues that arise during enforcement and opposition to enforcement of non-compete agreements. |
| 11/25/2020 | 12 - 2 p.m. | Online | 2 CPE | |
| 20WS-1134: Surgent's Revenue Recognition in the Technology Sector: Topic 606 Implementation Challenges (Webinar) (20WS-1134)*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 |
| 12/18/2020 | 12 - 3:30 p.m. | Online | 4 CPE | |
| 20WS-1056: Surgent's Annual Update for Defined Contribution Plans (Webinar) (20WS-1056)*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 |
| 12/7/2020 | 12 - 2 p.m. | Online | 2 CPE | |
| 20WS-1113: Surgent's Taking Advantage of Installment Sales and Like-Kind Exchanges (Webinar) (20WS-1113)*How does the IRC define an installment sale under Section 453? *When can a taxpayer utilize the provisions of IRC Section 453? *When should a taxpayer utilize the provisions of an installment sale and when should it be avoided *How does the issue of a "dealer" vs. a "non-dealer" impact the use of the installment sale method *How to report an installment sale when related parties are involved *How to calculate an installment sale *How has the Tax Cuts and Jobs Act impacted the use of the Installment Sale Method *What is a like-kind exchange as defined by IRC Section 1031 *When can a taxpayer utilize the provisions of IRC Section 1031 *What types of real property are eligible for like-kind exchange treatment and what types are not *What is "boot" and how does it impact the like-kind exchange deferral *How to calculate a like-kind exchange including any taxable portion *How has the Tax Cuts and Jobs Act impacted the use of like-kind exchanges |
| 12/15/2020 | 12 - 3:30 p.m. | Online | 4 CPE | |
| 20WS-1158: Surgent's Preparing C Corporation Tax Returns for New Staff and Paraprofessionals (Webinar) (20WS-1158)*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 |
| 12/23/2020 | 8 a.m. - 4 p.m. | Online | 8 CPE | |
| 20WS-1034: Surgent's Controllership Skills Update: Budgeting, Forecasting, and Big Data (Webinar) (20WS-1034)*Why Forecasts and Budgets are Frequently Wrong: *Behavioral finance *Improper goal setting *Games *Continuing the status quo *Traditional budgeting techniques *Incorporating Strategy into Budgets: *Improving measurement systems *Common errors *Developing strategic measurements *Strategies vs. non-strategies *Expanding the Budgeting Framework: *Quarterly and rolling forecasts *Mission-based budgeting *Zero-based budgeting *Post-completion evaluations *Contingency planning *Identifying improvements *Big Data: *Definition *Challenges *Goals *Current uses/examples *Sources of information *Analytical Tools: *Ratio analysis *Benchmarking *Pareto analysis *What If analysis *Trend analysis *Regression *Simulation |
| 12/3/2020 | 12 - 2 p.m. | Online | 2 CPE | |
| 20WS-0876: Surgent's What CPAs Should Know About Trust Instruments (Webinar) (20WS-0876)*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 |
| 11/3/2020 | 12 - 2 p.m. | Online | 2 CPE | |
| 20WS-1208: Surgent's What CPAs Should Know About Trust Instruments (Webinar) (20WS-1208)*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 |
| 1/11/2021 | 12 - 2 p.m. | Online | 2 CPE | |
| 20WS-0923: Surgent's Advanced Audits of 401(k) Plans: Best Practices and Current Developments (Webinar) (20WS-0923)*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 *The new audit standard for employee benefit plans |
| 11/11/2020 | 8 a.m. - 4 p.m. | Online | 8 CPE | |
| 20WS-0993: The Best Federal Tax Update Course by Surgent (Webinar) (20WS-0993)*The SECURE Act, including IRA and RMD changes *Section 461 loss limitation rules and the ability to offset income *Bonus depreciation rules and expansion of Section 179 *Opportunity Zones *Expansion of number of taxpayers able to use the cash method of accounting *Section 163(j) 30% business interest limitation *Is the "Employee vs Independent Contractor" conundrum about to explode? *Comprehensive coverage of 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 *Virtual currency *Crowdfunding *Overtime update *Practice aids, including all the numbers applicable for the current year -- inflation-adjusted amounts, mileage rates, retirement contributions, and more *Advanced practice, reporting, and other issues intertwined with advanced planning and discussion ideas *The latest issues related to any other late-breaking tax law changes |
| 11/23/2020 | 8 a.m. - 4 p.m. | Online | 8 CPE | |
| 20WS-1223: Surgent's Critical Issues Involving Taxation of Construction Contractors (Webinar) (20WS-1223)*Learn what property is subject to IRC Sec 460 *Understand how home builders and residential contractors are exempt from IRC Sec 460 *Learn how to qualify for the "small contractor exemption" and its advantages to the taxpayer *Learn the various options that are available to the "small" contractor regarding taxation of long-term contracts *Discuss how the choice of entity impacts taxation of contractors *Learn how AMT impacts the construction industry *Learn about IRC Sec 460 and "large" contractors *Learn how "uninstalled materials" impact taxation of contractors *Learn how the "look-back" rules impact contractors *Learn how the "10% method" can allow certain contractors to defer recognizing taxable income *Learn critical tax planning strategies for contractors |
| 1/19/2021 | 12 - 3:30 p.m. | Online | 4 CPE | |
| 20WS-0889: Surgent's QuickBooks Desktop Software: New Features and Trends to be Aware Of (Webinar) (20WS-0889)*Intuit-supported versions update *QuickBooks Desktop trends in the software *QuickBooks Desktop new features and improvements |
| 11/5/2020 | 12 - 2 p.m. | Online | 2 CPE | |
| 20WS-0910: Surgent's Getting Ready for Busy Season: Key Changes Every Tax Practitioner Should Know (Webinar) (20WS-0910)*A tour of the most recent changes starting from gross income and ending with alternative minimum tax (AMT) and selected credits including the latest IRS guidance on recent tax legislation *Hot, hidden, or miscellaneous developments affecting the upcoming tax season *Review of new laws and changes in old forms to provide a familiarity for the upcoming tax season *Key new tax and practice developments and how they impact the current-year tax forms for individuals |
| 11/9/2020 | 12:30 - 4 p.m. | Online | 4 CPE | |
| 20WS-1091: Surgent's How to Do a GAAS Audit (Webinar) (20WS-1091)*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 *Changes coming to the audit process due to SAS No. 134, Auditor Reporting and Amendments, Including Amendments Addressing Disclosures in the Audit of Financial Statements, and SAS No. 135, Omnibus Statement on Accounting Standards--2019 |
| 12/11/2020 | 8 a.m. - 4 p.m. | Online | 8 CPE | |
| New 20WS-1239: Surgent's Tax Advantages of Investing in Opportunity Zones (Webinar) (20WS-1239)*What is an Opportunity Zone? *Gains that qualify for deferral if invested in an Opportunity Zone *What is an Opportunity Zone business? *How to elect the deferral of gain *Timing requirements related to Opportunity Zone investments *What is an Opportunity Fund? *What are the tax advantages of investing in an Opportunity Zone? *Where are Opportunity Zones located? *How taxpayers self-certify *What is the 70%/30% rule? *What the "original use" requirement means *Economic issues relating to investing in Opportunity Zones *Outstanding unanswered questions relating to Opportunity Zones |
| 1/25/2021 | 12 - 2 p.m. | Online | 2 CPE | |
| 20WS-1207: Surgent's Getting Ready for Busy Season: Review Individual Tax Form Changes (Webinar) (20WS-1207)*Major 2019 tax form changes as they relate to individual taxpayers *Key new tax developments as they relate to 2019 and how they impact the 2019 tax forms |
| 1/11/2021 | 12 - 2 p.m. | Online | 2 CPE | |
| 20WS-1312: Surgent's Ethical Considerations for the CPA (Webinar) (20WS-1312)* 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 |
| 2/25/2021 | 8 - 11:30 a.m. | Online | 4 CPE / 4 Ethics | |
| 20WS-1203: Surgent's Compilations, Reviews and Preparations: Engagement Performance and Annual Update (Webinar) (20WS-1203)*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 *Proposed changes to the SSARS *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 |
| 1/8/2021 | 8 a.m. - 4 p.m. | Online | 8 CPE | |
| 20WS-1155: The Best Individual Income Tax Update Course by Surgent (Webinar) (20WS-1155)*The SECURE Act, including IRA and RMD changes *Section 461 loss limitation rules and the ability to offset income *Section 163(j) 30% business interest limitation *Treatment of state and local taxes *Virtual currency *Opportunity Zones *Education-related provisions *Depreciation changes *Rules on entertainment expenses, including meals *Doubling of estate and gift tax exemption for a married couple *Comprehensive coverage of the flagship item of tax reform, Section 199A and its alteration of pass-through taxation and planning *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 |
| 12/22/2020 | 8 a.m. - 4 p.m. | Online | 8 CPE | |
| 20WS-0905: Surgent's Compilations, Reviews and Preparations: Engagement Performance and Annual Update (Webinar) (20WS-0905)*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 *Proposed changes to the SSARS *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 |
| 11/9/2020 | 8 a.m. - 4 p.m. | Online | 8 CPE | |
| 20WS-1291: Surgent's Guide to the Topic 606 Revenue Recognition Model for All CPAs (Webinar) (20WS-1291)*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 *Lessons learned and best practices for improving business processes related to revenue recognition going forward |
| 2/12/2021 | 12 - 3:30 p.m. | Online | 4 CPE | |
| 20WS-1194: Surgent's Section 461(l): Loss Limitations After TCJA (Webinar) (20WS-1194)*How the new Section 461(l) loss limitation provisions work *The new net operating loss rules and how they relate to Section 461(l) *Threshold amounts for limitation *Determination of a taxpayer's basis in a pass-through entity *Suspended losses and deductions due to basis limitations *How at-risk rules operate to limit loss deductions *Passive activity loss rules that suspend losses |
| 1/5/2021 | 12 - 3:30 p.m. | Online | 4 CPE | |
| 20WS-1074: Surgent's Form 1065 Boot Camp: Step-by-Step Preparation with Completed Forms (Webinar) (20WS-1074)*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 |
| 12/9/2020 | 8 a.m. - 4 p.m. | Online | 8 CPE | |
| 20WS-1179: Surgent's Annual Accounting and Auditing Update (Webinar) (20WS-1179)*Private company standard setting activities *Recently issued FASB Accounting Standards Updates *Leases -- Topic 842 *Impairment -- Topic 326 *Lessons learned from the adoption of Topic 606 *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 and proposed SSARS *Peer review and other audit quality issues *Other important AandA practice matters |
| 12/30/2020 | 8 a.m. - 4 p.m. | Online | 8 CPE | |
| 20WS-1332: Surgent's Annual Accounting and Auditing Update (Webinar) (20WS-1332)*Private company standard setting activities *Recently issued FASB Accounting Standards Updates *Leases -- Topic 842 *Impairment -- Topic 326 *Lessons learned from the adoption of Topic 606 *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 and proposed SSARS *Peer review and other audit quality issues *Other important AandA practice matters |
| 3/9/2021 | 8 a.m. - 4 p.m. | Online | 8 CPE | |
| 20WS-1314: Surgent's QuickBooks: Internal Controls for Online and Desktop Tips & Tricks (Webinar) (20WS-1314)*The security of your records starts with the security of your network and physical environment *Configuring preferences and user rights to enhance security and financial reporting *Work flow can affect and improve financial reporting *QuickBooks date driven transactions and how they can improve or degrade the integrity of the company file *Recording activity from other sources *Reports and tools to manage the file easily |
| 2/25/2021 | 12 - 2 p.m. | Online | 2 CPE | |
| 20WS-1321: Surgent's Fraud Basics: Protecting the Company Till (Webinar) (20WS-1321)*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 *The Dark Web |
| 3/2/2021 | 12 - 3:30 p.m. | Online | 4 CPE | |
| 20WS-1009: Surgent's Ethical Considerations for the CPA (Webinar) (20WS-1009)* 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 |
| 11/27/2020 | 12:30 - 4 p.m. | Online | 4 CPE / 4 Ethics | |
| 20WS-0948: Surgent's Essential Depreciation and Expensing Update (Webinar) (20WS-0948)*Complete coverage of recent tax acts and any new legislation enacted before presentation *New technical correction Rev. Proc. 2019-13 -- use it or stand to lose second year depreciation deductions for luxury automobiles *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 *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 |
| 11/16/2020 | 8 - 11:30 a.m. | Online | 4 CPE | |
| 20WS-1206: Surgent's Fiduciary Income Tax Returns: Form 1041 Workshop with Filled-in Forms (Webinar) (20WS-1206)*Classifying receipts between "income" and "corpus" under the Uniform Principal and Income Act *Calculationof 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 trustand estate case studies, with filled-in forms |
| 1/11/2021 | 8 a.m. - 4 p.m. | Online | 8 CPE | |
| 20WS-1141: Surgent's Annual Accounting and Auditing Update (Webinar) (20WS-1141)*Private company standard setting activities *Recently issued FASB Accounting Standards Updates *Leases -- Topic 842 *Impairment -- Topic 326 *Lessons learned from the adoption of Topic 606 *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 and proposed SSARS *Peer review and other audit quality issues *Other important AandA practice matters |
| 12/21/2020 | 8 a.m. - 4 p.m. | Online | 8 CPE | |
| 20WS-1279: Surgent's Hiring and Firing of Employees: What You Can and Cannot Do (Webinar) (20WS-1279)*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 |
| 2/9/2021 | 12 - 2 p.m. | Online | 2 CPE | |
| 20WS-1153: Surgent's Preparing Individual Tax Returns for New Staff and Paraprofessionals (Webinar) (20WS-1153)*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 *Form 8867 -- Protecting practitioners *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 |
| 12/22/2020 | 8 a.m. - 4 p.m. | Online | 8 CPE | |
| 20WS-1215: Surgent's Establishing State Residency and Saving Your Clients Money (Webinar) (20WS-1215)*Typical provisions in state statutes regarding domicile and residency *In depth analysis of domicile and residency definitions *Issues regarding one's permanent abode *Analysis of jurisdiction where taxpayer has the greatest connections *Detailed discussion of criteria used to establish domicile and residency |
| 1/14/2021 | 12 - 2 p.m. | Online | 2 CPE | |
| 20WS-1168: Surgent's Getting Ready for Busy Season: Key Changes Every Tax Practitioner Should Know (Webinar) (20WS-1168)*A tour of the most recent changes starting from gross income and ending with alternative minimum tax (AMT) and selected credits including the latest IRS guidance on recent tax legislation *Hot, hidden, or miscellaneous developments affecting the upcoming tax season *Review of new laws and changes in old forms to provide a familiarity for the upcoming tax season *Key new tax and practice developments and how they impact the current-year tax forms for individuals |
| 12/28/2020 | 12:30 - 4 p.m. | Online | 4 CPE | |
| 20WS-1149: The Best Federal Tax Update Course by Surgent (Webinar) (20WS-1149)*The SECURE Act, including IRA and RMD changes *Section 461 loss limitation rules and the ability to offset income *Bonus depreciation rules and expansion of Section 179 *Opportunity Zones *Expansion of number of taxpayers able to use the cash method of accounting *Section 163(j) 30% business interest limitation *Is the "Employee vs Independent Contractor" conundrum about to explode? *Comprehensive coverage of 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 *Virtual currency *Crowdfunding *Overtime update *Practice aids, including all the numbers applicable for the current year -- inflation-adjusted amounts, mileage rates, retirement contributions, and more *Advanced practice, reporting, and other issues intertwined with advanced planning and discussion ideas *The latest issues related to any other late-breaking tax law changes |
| 12/21/2020 | 8 a.m. - 4 p.m. | Online | 8 CPE | |
| 20WS-1340: Surgent's QuickBooks Online – Streamline Accounting with Dynamic Software! (Webinar) (20WS-1340)*Overview of QuickBooks Online vs. Desktop Options *QuickBooks Online Independent Contractor (Self-Employed) *QuickBooks Online Small Business Editions *Apps that increase the functionality of QuickBooks Online |
| 3/11/2021 | 3 - 5 p.m. | Online | 2 CPE | |
| 20WS-1269: Surgent's Getting Ready for Busy Season: Key Changes Every Tax Practitioner Should Know (Webinar) (20WS-1269)*A tour of the most recent changes starting from gross income and ending with alternative minimum tax (AMT) and selected credits including the latest IRS guidance on recent tax legislation *Hot, hidden, or miscellaneous developments affecting the upcoming tax season *Review of new laws and changes in old forms to provide a familiarity for the upcoming tax season *Key new tax and practice developments and how they impact the current-year tax forms for individuals |
| 2/4/2021 | 12:30 - 4 p.m. | Online | 4 CPE | |
| New 20WS-1017: Surgent's Progressive Discipline and Termination (Webinar) (20WS-1017)*Defining progressive discipline, including typical steps in any progressive discipline process *The importance of a fair disciplinary process *When and how progressive discipline should be used, including using progressive discipline in the lead-up to termination *Documentation best practices *Limitations on at-will employment, including contracts and laws regarding discrimination and retaliation *Avoiding key risks in the termination process *Best practices for legally compliant termination procedures |
| 11/30/2020 | 12 - 2 p.m. | Online | 2 CPE | |
| 20WS-1193: Surgent's Annual Accounting and Auditing Update (Webinar) (20WS-1193)*Private company standard setting activities *Recently issued FASB Accounting Standards Updates *Leases -- Topic 842 *Impairment -- Topic 326 *Lessons learned from the adoption of Topic 606 *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 and proposed SSARS *Peer review and other audit quality issues *Other important AandA practice matters |
| 1/5/2021 | 8 a.m. - 4 p.m. | Online | 8 CPE | |
| New 20WS-1335: Surgent's Basics of Employment Law for Non-HR Professionals (Webinar) (20WS-1335)*How the application of policies and employment laws within the workplace can reduce employee complaints, and protect your company from claims of discrimination or wrongful behavior *Examining wage and pay practices, FMLA examples, and other challenging workplace questions, to insure actions are consistent with laws/policies *Key functions of employment including recruitment, interviewing and selection |
| 3/10/2021 | 12:30 - 4 p.m. | Online | 4 CPE | |
| 20WS-0942: Surgent's What Tax Practitioners Need to Know About Medicare (Webinar) (20WS-0942)*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 |
| 11/13/2020 | 12 - 2 p.m. | Online | 2 CPE | |
| New 20WS-0994: Surgent's Buying and Selling a Business: Tax and Structuring Overview (Webinar) (20WS-0994)*An overview of the beginning of the process and documents for preliminary tax planning *Recognizing the need for due diligence in acquisitions -- checklists of important points *Deemed asset sales -- Is Section 338 or Section 338(h)(10) appropriate? *The impact of the Section 197 amortizable intangibles regulations on the acquisition and disposition of a business *How to allocate purchase price for tax advantage *Planning to avoid double taxation under repeal of the General Utilities doctrine *Special problems and opportunities when an S corporation is the buyer or seller *Installment sale and interest issues *Avoiding tax pitfalls and recognition of tax planning opportunities *Unique issues in buying and selling of LLC/partnership interests *Impact of the Net Investment Income Tax (NIIT) and the Section 199A pass-through deduction on the tax due on the sale of a pass-through entity *Individually owned goodwill |
| 11/24/2020 | 8 - 11:30 a.m. | Online | 4 CPE | |
| New 20WS-1368: Surgent's Successful Communication (Webinar) (20WS-1368)*The communication process and barriers that get in the way *Techniques for overcoming barriers *Understanding and self-assessment of each component of the communication process *Gaining skills to listen more effectively, especially in stressful situations with heightened emotions *Action plan to apply techniques in the workplace for communication success |
| 3/30/2021 | 12:30 - 4 p.m. | Online | 4 CPE | |
| 20WS-1202: The Best Federal Tax Update Course by Surgent (Webinar) (20WS-1202)*The SECURE Act, including IRA and RMD changes *Section 461 loss limitation rules and the ability to offset income *Bonus depreciation rules and expansion of Section 179 *Opportunity Zones *Expansion of number of taxpayers able to use the cash method of accounting *Section 163(j) 30% business interest limitation *Is the "Employee vs Independent Contractor" conundrum about to explode? *Comprehensive coverage of 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 *Virtual currency *Crowdfunding *Overtime update *Practice aids, including all the numbers applicable for the current year -- inflation-adjusted amounts, mileage rates, retirement contributions, and more *Advanced practice, reporting, and other issues intertwined with advanced planning and discussion ideas *The latest issues related to any other late-breaking tax law changes |
| 1/7/2021 | 8 a.m. - 4 p.m. | Online | 8 CPE | |
| 20WS-1146: Surgent's Handbook for Mastering Basis, Distributions, and Loss Limitation Issues for S Corporations, LLCs and Partnerships (Webinar) (20WS-1146)*Applicable coverage of any basis considerations within the Tax Cuts and Jobs Act, and other recent tax legislation enacted before the presentation *Discuss new pass-through basis calculations required as attachments to certain 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 *Excess business losses and 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 |
| 12/21/2020 | 8 a.m. - 4 p.m. | Online | 8 CPE | |
| 20WS-0976: Surgent's Section 163(j): Business Interest Limitation After TCJA (Webinar) (20WS-0976)*Which taxpayers are subject to Section 163(j)? *The $26 million gross receipts test *What is an excepted trade or business? *Tax shelters and electing real property businesses *What is business interest for Section 163(j) purposes? *How does Section 163(j) impact pass-through entities? |
| 11/19/2020 | 8 - 11:30 a.m. | Online | 4 CPE | |
| 20WS-1003: Surgent's Audits of 401(k) Plans: New Developments and Critical Issues (Webinar) (20WS-1003)*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 *The new audit standard for employee benefit plans |
| 11/25/2020 | 8 a.m. - 4 p.m. | Online | 8 CPE | |
| 20WS-1100: Surgent's Essential Depreciation and Expensing Update (Webinar) (20WS-1100)*Complete coverage of recent tax acts and any new legislation enacted before presentation *New technical correction Rev. Proc. 2019-13 -- use it or stand to lose second year depreciation deductions for luxury automobiles *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 *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 |
| 12/14/2020 | 8 - 11:30 a.m. | Online | 4 CPE | |
| 20WS-1020: Surgent's Compilations, Reviews and Preparations: Engagement Performance and Annual Update (Webinar) (20WS-1020)*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 *Proposed changes to the SSARS *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 |
| 12/1/2020 | 8 a.m. - 4 p.m. | Online | 8 CPE | |
| 20WS-0921: The Best Individual Income Tax Update Course by Surgent (Webinar) (20WS-0921)*The SECURE Act, including IRA and RMD changes *Section 461 loss limitation rules and the ability to offset income *Section 163(j) 30% business interest limitation *Treatment of state and local taxes *Virtual currency *Opportunity Zones *Education-related provisions *Depreciation changes *Rules on entertainment expenses, including meals *Doubling of estate and gift tax exemption for a married couple *Comprehensive coverage of the flagship item of tax reform, Section 199A and its alteration of pass-through taxation and planning *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 |
| 11/10/2020 | 8 a.m. - 4 p.m. | Online | 8 CPE | |
| 20WS-1128: Surgent's Monthly Tax Update with Mike Tucker and Jeff Jacobs (Webinar) (20WS-1128)*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 |
| 12/17/2020 | 12 - 2 p.m. | Online | 2 CPE | |
| 20WS-1090: Surgent's Form 1040 Return Review Boot Camp for New and Experienced Reviewers (Webinar) (20WS-1090)*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 |
| 12/11/2020 | 8 a.m. - 4 p.m. | Online | 8 CPE | |
| New 20WS-0992: Surgent's Top Business Tax Planning Strategies (Webinar) (20WS-0992)*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 |
| 11/23/2020 | 9 - 11 a.m. | Online | 2 CPE | |
| 20WS-0875: Surgent's Top 10 Celebrity Estate Mistakes and How to Avoid Them (Webinar) (20WS-0875)*Overview of estate planning *The dangers of a Power of Attorney *The most important aspect of a will *Role, scope, rights, and responsibilities of an executor *Benefits of incorporating a trust *Bequests *Caring for a pet *Claims against the estate *Insurance *Consequences of poor estate planning |
| 11/3/2020 | 9 - 11 a.m. | Online | 2 CPE | |
| 20WS-1248: The Best Individual Income Tax Update Course by Surgent (Webinar) (20WS-1248)*The SECURE Act, including IRA and RMD changes *Section 461 loss limitation rules and the ability to offset income *Section 163(j) 30% business interest limitation *Treatment of state and local taxes *Virtual currency *Opportunity Zones *Education-related provisions *Depreciation changes *Rules on entertainment expenses, including meals *Doubling of estate and gift tax exemption for a married couple *Comprehensive coverage of the flagship item of tax reform, Section 199A and its alteration of pass-through taxation and planning *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 |
| 1/27/2021 | 8 a.m. - 4 p.m. | Online | 8 CPE | |
| 20WS-0862: Surgent's Advanced Individual Income Tax Return Issues (Webinar) (20WS-0862)*Understanding the special problems and new issues for the current year tax return *How to determine the Section 199A deduction and when rental property qualifies for the Section 199A deduction *Installment sales -- understanding the complicated issues *Form 8582: Passive losses with carryovers -- Complicated case with filled-in forms *Capital gain and loss issues -- The problem with proper reporting of installment sales issues; when is a stock worthless; and much more… *At-risk rules: What a return preparer really needs to know *Passive loss issues -- You can't just trust your software. What to watch out for, and the questions you need your clients to answer in order to do it right! *Incentive and nonqualified stock options -- Reporting; key strategies for planning; dealing with the alternative minimum tax *Alternative minimum tax -- Understanding it; planning strategies to avoid it; using the minimum tax credit; explaining it to a client *The business loss limitation rules -- Understanding the business loss limitation rules and the associated calculations |
| 11/2/2020 | 8 a.m. - 4 p.m. | Online | 8 CPE | |
| 20WS-1028: Surgent's Handbook for Mastering Basis, Distributions, and Loss Limitation Issues for S Corporations, LLCs and Partnerships (Webinar) (20WS-1028)*Applicable coverage of any basis considerations within the Tax Cuts and Jobs Act, and other recent tax legislation enacted before the presentation *Discuss new pass-through basis calculations required as attachments to certain 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 *Excess business losses and 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 |
| 12/2/2020 | 8 a.m. - 4 p.m. | Online | 8 CPE | |
| 20WS-1078: The Best Federal Tax Update Course by Surgent (Webinar) (20WS-1078)*The SECURE Act, including IRA and RMD changes *Section 461 loss limitation rules and the ability to offset income *Bonus depreciation rules and expansion of Section 179 *Opportunity Zones *Expansion of number of taxpayers able to use the cash method of accounting *Section 163(j) 30% business interest limitation *Is the "Employee vs Independent Contractor" conundrum about to explode? *Comprehensive coverage of 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 *Virtual currency *Crowdfunding *Overtime update *Practice aids, including all the numbers applicable for the current year -- inflation-adjusted amounts, mileage rates, retirement contributions, and more *Advanced practice, reporting, and other issues intertwined with advanced planning and discussion ideas *The latest issues related to any other late-breaking tax law changes |
| 12/9/2020 | 8 a.m. - 4 p.m. | Online | 8 CPE | |
| 20WS-1247: Surgent's Technical Individual Practice Issues and Tax Forms for Experienced Practitioners (Webinar) (20WS-1247)*What's NEW for this year -- Aimed at higher level staff issues and planning *Qualified Business Income -- Coverage of Section 199A including the real estate safe harbor, wages, basis in assets, and so on *A tour of the most recent forms changes, starting from gross income and ending with alternative minimum tax (AMT) and selected credits including the latest IRS guidance on significant recent tax legislation *How will clients (and practitioners) interact with the IRS in the future? *Hot, hidden, or miscellaneous developments affecting the upcoming tax season *Things your parents taught you? *Utilizing the ABLE program *Advanced practice, reporting, and other issues intertwined with advanced planning and discussion ideas *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 |
| 1/27/2021 | 8 a.m. - 4 p.m. | Online | 8 CPE | |
| 20WS-0914: The Best Federal Tax Update Course by Surgent (Webinar) (20WS-0914)*The SECURE Act, including IRA and RMD changes *Section 461 loss limitation rules and the ability to offset income *Bonus depreciation rules and expansion of Section 179 *Opportunity Zones *Expansion of number of taxpayers able to use the cash method of accounting *Section 163(j) 30% business interest limitation *Is the "Employee vs Independent Contractor" conundrum about to explode? *Comprehensive coverage of 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 *Virtual currency *Crowdfunding *Overtime update *Practice aids, including all the numbers applicable for the current year -- inflation-adjusted amounts, mileage rates, retirement contributions, and more *Advanced practice, reporting, and other issues intertwined with advanced planning and discussion ideas *The latest issues related to any other late-breaking tax law changes |
| 11/9/2020 | 8 a.m. - 4 p.m. | Online | 8 CPE | |
| 20WS-1282: Surgent's Ensuring Audit Quality: Performing an Effective Risk Assessment (Webinar) (20WS-1282)*Audit process and planning *Setting materiality *Assessing the risk of material misstatement and the design and implementation of internal controls *Designing procedures to test the effectiveness of controls *Designing procedures to perform substantive procedures *Performing and evaluating interim and year-end tests of control and substantive procedures *Final audit procedures and wrap up |
| 2/10/2021 | 8 - 11:30 a.m. | Online | 4 CPE | |
| 20WS-1315: Surgent's Construction Contractors: Accounting and Financial Reporting Issues (Webinar) (20WS-1315)*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 ASC and its impact on the construction industry |
| 2/26/2021 | 12 - 3:30 p.m. | Online | 4 CPE | |
| 20WS-1117: Surgent's Getting Ready for Busy Season: Review Individual Tax Form Changes (Webinar) (20WS-1117)*Major 2019 tax form changes as they relate to individual taxpayers *Key new tax developments as they relate to 2019 and how they impact the 2019 tax forms |
| 12/16/2020 | 6 - 8 p.m. | Online | 2 CPE | |
| 20WS-1102: Surgent's Excel Shortcuts for Accountants (Webinar) (20WS-1102)* Explore the function that sums better than the SUM function * Discover a variety of time-saving features, functions, and techniques * Learn the workaround to a major Excel pitfall |
| 12/14/2020 | 12 - 2 p.m. | Online | 2 CPE | |
| New 20WS-1089: Surgent's Food, Beverage and Entertainment Expensing (Webinar) (20WS-1089)*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 |
| 12/11/2020 | 9 - 11 a.m. | Online | 2 CPE | |
| 20WS-1061: Surgent's Section 199A: Applications and Challenges (Webinar) (20WS-1061)*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 *The wage limitation and associated limits *Maximizing the 20% deduction for pass-through entities and Schedule Cs *Proper treatment of REIT, PTP, and Cooperative income *Treatment of carryover amounts *Entity choice and the Section 199A deduction *Rental activities as a trade or business and the rental safe harbor *Completion of Forms 8995 and 8995-A |
| 12/7/2020 | 8 - 11:30 a.m. | Online | 4 CPE | |
| 20WS-0989: Surgent's Compilations, Reviews and Preparations: Engagement Performance and Annual Update (Webinar) (20WS-0989)*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 *Proposed changes to the SSARS *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 |
| 11/23/2020 | 10:30 a.m. - 6:30 p.m. | Online | 8 CPE | |
| 20WS-1072: Surgent's Compilations, Reviews and Preparations: Engagement Performance and Annual Update (Webinar) (20WS-1072)*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 *Proposed changes to the SSARS *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 |
| 12/9/2020 | 8 a.m. - 4 p.m. | Online | 8 CPE | |
| 20WS-1044: Surgent's Applying the New Yellow Book to a Financial Statement Audit (Webinar) (20WS-1044)*Critical concepts related to applying the new Yellow Book including when the standards are applicable; the types of engagements involved; and the relationship between the Yellow Book and other standards *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 |
| 12/4/2020 | 12:30 - 4 p.m. | Online | 4 CPE | |
| 20WS-0974: Surgent's QuickBooks: Customizing Reports in Online and Desktop Versions (Webinar) (20WS-0974)*Working with QuickBooks reports and customizing features *Sending reports to Excel using advanced features and updating changes *Excel features to enhance and customize reports *QuickBooks Statement Writer features *QuickBooks Enterprise report tools |
| 11/19/2020 | 3 - 5 p.m. | Online | 2 CPE | |
| 20SS-0001: Surgent's Fiduciary Income Tax Returns: Form 1041 Workshop with Filled-in Forms (Self-Study) (20SS-0001)*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 | |
| 20SS-0002: Surgent's Fiduciary Income Tax Returns: Form 1041 Workshop with Filled-in Forms (Self-Study) (20SS-0002)*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: On-Demand | 8 CPE | |
| 20SS-0003: Surgent's Form 1065 Boot Camp: Step-by-Step Preparation with Completed Forms (Self-Study) (20SS-0003)*Gaining a thorough understanding of federal income tax laws for partnerships or LLCs, from formation to tax return preparation issues*Fully understanding how to report income and deductions, which items must be separately stated, and which are non-separately stated*Details of the most common M-1 "Book vs. Tax" adjustments and their proper form treatment*How to fully understand common business Forms 4562 and 4797*Are capital accounts the same as basis? NO, they are not!*What business arrangements qualify, or, by default, are treated, as partnerships*How to assess critically tax basis for recourse and nonrecourse debt*Understand the proper year end*Self-employment tax issues*Complete coverage of any new legislation enacted before presentation*Other developing issues and hot topics*Maximizing depreciation deductions*Partnership oddities with reporting depreciation, sales of assets, and guaranteed payments |
| Self-Study | | Format: Downloadable PDF | 8 CPE | |
| 20SS-0004: Surgent's Review of Form 709: Gift Tax Return (Self-Study) (20SS-0004)* 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 | |
| 20SS-0005: Surgent's Transitioning to the Professional World (Audit Skills Training - Level 1) (Self-Study) (20SS-0005)*The AICPA Code of Professional Conduct *The Conceptual Framework for Independence *Safeguarding independence when performing both attest and non-attest services *Real-life difficult scenarios and ethical dilemmas commonly faced by new professionals |
| Self-Study | | Format: On-Demand | 3 CPE / 3 Ethics | |
| 20SS-0006: Surgent's Desired Traits of Entry-Level Auditors (Audit Skills Training: Level 1) (Self-Study) (20SS-0006)*Maintaining productivity during unassigned time *Typical constructive feedback comments for new auditors *Setting professional development goals *Case studies related to difficult scenarios typically encountered by new professionals *Managing time and assigned tasks *Tips for new professionals for both short- and long-term success |
| Self-Study | | Format: On-Demand | 3 CPE | |
| 20SS-0007: Surgent's Professional Skepticism (Audit Skills Training: Level 1) (Self-Study) (20SS-0007)*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 | |
| 20SS-0008: Surgent's The Nature of Compilations, Reviews, and Audits (Audit Skills Training: Level 1) (Self-Study) (20SS-0008)*Compare and contrast the basis and requirements of preparing financial statements, compilation, review and audit*Critical elements of compilation, review and audit reports *Impact of special purpose accounting frameworks and other special issues *Exercise on designing inquiries and analytics in a review *Describing various common audit procedures *Case study differentiating the scope of various non-attest and attest services |
| Self-Study | | Format: On-Demand | 3 CPE | |
| 20SS-0009: Surgent's Audit Documentation Basics (Audit Skills Training: Level 1) (Self-Study) (20SS-0009)*Proper documentation as a means of audit quality *Factors impacting the nature and extent of documentation *Sample workpaper index *Use of audit programs as means of audit documentation *Exercise on identifying workpaper deficiencies *Checklist for self-review of workpapers and clearing review notes |
| Self-Study | | Format: On-Demand | 3 CPE | |
| 20SS-0010: Surgent's The Basic Audit Concept (Audit Skills Training: Level 1) (Self-Study) (20SS-0010)*The reason that entities engage a financial statement audit *List the applicable financial reporting frameworks available *Differentiate the responsibilities of management and auditors *The various phases of a financial statement audit *Evaluating and documenting audit risk, both at the overall and relevant assertion level *Case study differentiating high risk audit engagements and higher risk audit areas |
| Self-Study | | Format: On-Demand | 3 CPE | |
| 20SS-0011: Surgent's Internal Control Fundamentals (Audit Skills Training: Level 1) (Self-Study) (20SS-0011)*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 | |
| 20SS-0012: Surgent's Auditing Cash and Cash Equivalents (Audit Skills Training: Level 1) (Self-Study) (20SS-0012)*Explain typical audit risks and special considerations related to cash and cash equivalents *Describe designing a detailed audit plan, linking assessed risk to planned procedures *Perform typical audit procedures associated with auditing cash and cash equivalents *Discuss how to obtain evidence through inquiry of the client |
| Self-Study | | Format: On-Demand | 3 CPE | |
| 20SS-0013: Surgent's Performing Effective and Efficient Compilations and Reviews (Audit Skills Training - Level 2) (Self-Study) (20SS-0013)*Avoiding litigation risks in accounting services*Documentation requirements for non-audit services, including accounting services, compilations, and reviews*Changing the scope of services, such as stepping down engagements*Proposed changes to SSARS engagements*Illustrative excerpts from certain engagement letters and SSARS reports |
| Self-Study | | Format: On-Demand | 3 CPE | |
| 20SS-0014: Surgent's Auditing Accounts Receivable (Audit Skills Training - Level 2) (Self-Study) (20SS-0014)*Typical risks of material misstatement *Practice tailoring the detailed audit plan *Converting accounts receivable to cash *External confirmation audit considerations, including evaluating responses for propriety *Evaluating the valuation of accounts receivable |
| Self-Study | | Format: On-Demand | 3 CPE | |
| 20SS-0015: Surgent's Auditing PP&E, Including Leases (Audit Skills Training - Level 2) (Self-Study) (20SS-0015)*Typical audit risks and responses*Costing and capitalization, including capitalized interest*Key controls related to PP&E*Lease accounting requirements and practical application*Recent changes to U.S. GAAP related to lease accounting |
| Self-Study | | Format: On-Demand | 3 CPE | |
| 20SS-0016: Surgent's Auditing Basic Inventory: Performing Observations (Audit Skills Training - Level 2) (Self-Study) (20SS-0016)*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 | |
| 20SS-0017: Surgent's Auditing A/P, Accrued Expenses, and Debt (Audit Skills Training - Level 2) (Self-Study) (20SS-0017)*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 | |
| 20SS-0018: Surgent's Analytical Procedure Fundamentals (Audit Skills Training - Level 2) (Self-Study) (20SS-0018)*Establishing expectations for analytic procedures*Identifying risk of material misstatement through preliminary analytic review procedures*Ensuring sufficient appropriate audit evidence is gathered through final overall analytic review*Properly designing, documenting and evaluating the results of substantive analytic review procedures*Disaggregating substantive analytics for stronger results*Factors impacting the design of substantive analytic procedures*Common pitfalls in performing substantive analytic procedures |
| Self-Study | | Format: On-Demand | 3 CPE | |
| 20SS-0019: Surgent's Sampling Fundamentals (Audit Skills Training - Level 2) (Self-Study) (20SS-0019)*Types of sampling and sampling risk*Attribute testing for tests of controls and compliance*Variable sampling for substantive assurance*Differentiating statistical and nonstatistical sampling approaches*Determining sample sizes in a Single Audit compliance audit |
| Self-Study | | Format: On-Demand | 3 CPE | |
| 20SS-0020: Surgent's Financial Statement Fundamentals (Audit Skills Training - Level 2) (Self-Study) (20SS-0020)*Objective of financial reporting*Inter-relationships of financial statements and disclosures*Accounting changes*Special purpose framework financial statements and audits*Types of audit reports*Example audit reports*Financial statement issuance process*Performing a final quality control check before report release |
| Self-Study | | Format: On-Demand | 3 CPE | |
| 20SS-0021: Surgent's Independence: Nonattest and Attest Services (Audit Skills Training - Level 3) (Self-Study) (20SS-0021)*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 | |
| 20SS-0022: Surgent's Assessing Fraud Risk in a Financial Statement Audit (Audit Skills Training - Level 3) (Self-Study) (20SS-0022)*Explain the expectation gap with financial statement users regarding the auditor's responsibilities for preventing and detecting fraud*Fraud inquiries and engagement team discussion points*Identifying and responding to fraud risk on an audit*Testing journal entries and other tests for management override*Fraud communications |
| Self-Study | | Format: On-Demand | 3 CPE | |
| 20SS-0023: Surgent's Identifying and Evaluating Audit Risk (Audit Skills Training - Level 3) (Self-Study) (20SS-0023)*Overview of the risk-based audit process*How the elements of the audit risk formula interrelate*Emphasis on overall risk, fraud risk, and control risk*Linking the assessed risk of material misstatement to the detailed audit plan*Documenting risk assessment conclusions and responses |
| Self-Study | | Format: On-Demand | 3 CPE | |
| 20SS-0024: Surgent's Internal Control Testing for Operating Effectiveness (Audit Skills Training - Level 3) (Self-Study) (20SS-0024)*Interrelationships of the COSO Internal Control -- Integrated Framework*Leveraging both preventive and detective control activities*SAS requirements related to testing controls for operating effectiveness*Designing the nature, timing and extent further audit procedures*Responses when deviations are discovered when evaluating the design or operating effectiveness of internal control*Leveraging audit evidence available through Service Organization Control Reports*General computer control considerations |
| Self-Study | | Format: On-Demand | 3 CPE | |
| 20SS-0025: Surgent's Auditing Common Investments (Audit Skills Training - Level 3) (Self-Study) (20SS-0025)*Overview of common investment types*Typical audit risks and related audit procedures*Investments in other entities*Understanding common 'plain vanilla' derivatives, like interest rate swaps*Fair value disclosure, including applying the fair value hierarchy |
| Self-Study | | Format: On-Demand | 3 CPE | |
| 20SS-0026: Surgent's Auditing Revenue Recognition (Audit Skills Training - Level 3) (Self-Study) (20SS-0026)*Generally accepted accounting principles related to sales, including the new revenue recognition model*Using analytic procedures to identify and respond to risk of material misstatement related to sales*Common revenue recognition fraud schemes and potential audit responses*Installment sales and multiple element arrangement special considerations*Audit responses to significant risks requiring special audit consideration |
| Self-Study | | Format: On-Demand | 3 CPE | |
| 20SS-0027: Surgent's Substantive Analytic Procedures (Audit Skills Training - Level 3) (Self-Study) (20SS-0027)*How analytic procedures enhance audit quality*Elements of strong analytic procedures*Selecting the proper analytic, and altering the strength for the intended purpose*Disaggregating data to make more informed expectations*Evaluating the data used in generating expectations, including corroborating inquiry*Improving documentation, including evaluating sufficiency and appropriateness of the audit evidence obtained*Resolving significant differences and concluding on results |
| Self-Study | | Format: On-Demand | 3 CPE | |
| 20SS-0028: Surgent's Financial Reporting Complex Issues (Audit Skills Training - Level 3) (Self-Study) (20SS-0028)*Important considerations when drafting the statement of cash flows *Properly treating more complex transactions and events in the statement of cash flows*Emphasis-of-matter or other-matter explanatory paragraphs *General audit procedures to identify relevant transactions and events impacting financial statement presentation and disclosure *Drafting relevant general footnotes *Improving the footnote drafting process |
| Self-Study | | Format: On-Demand | 3 CPE | |
| 20SS-0029: Surgent's Fraud in Smaller and Mid-Size Environments (Audit Skills Training - Level 4) (Self-Study) (20SS-0029)*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 | |
| 20SS-0030: Surgent's Responsibilities When Reviewing Workpapers (Audit Skills Training - Level 4) (Self-Study) (20SS-0030)*Documentation as a means of audit quality*Responsibilities of the workpaper reviewer*Important tips for providing reviews notes that will promote an effective and efficient financial statement audit*Appropriate review notes at various phases of the engagement, including before and after audit report date and report release |
| Self-Study | | Format: On-Demand | 3 CPE | |
| 20SS-0031: Surgent's Assessing Risk for a Higher Quality Audit (Audit Skills Training - Level 4) (Self-Study) (20SS-0031)*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 | |
| 20SS-0032: Surgent's Internal Control Advanced Concepts (Audit Skills Training - Level 4) (Self-Study) (20SS-0032)*Evolution of internal control concepts*Revamped 2013 COSO Internal Control -- Integrated Framework*Designing an adequate "umbrella" of internal controls over financial reporting to prevent, or detect and correct, material misstatement due to fraud or error*Specific internal control considerations and sample documentation for smaller entities*Additional responsibilities for the audits in accordance with the Sarbanes-Oxley Act, Government Auditing Standards and Single Audit Act requirements |
| Self-Study | | Format: On-Demand | 3 CPE | |
| 20SS-0033: Surgent's Auditing Estimates (Audit Skills Training - Level 4) (Self-Study) (20SS-0033)*Identifying areas of estimation uncertainty*Assessing risk of material misstatement related to estimates, and testing the estimation process*Auditing point estimate and range estimates*Applying audit procedures to common areas of estimation*Evaluating the results of audit procedures for possible audit adjustment*Smaller entity audit considerations |
| Self-Study | | Format: On-Demand | 3 CPE | |
| 20SS-0034: Surgent's Maximizing Analytic Procedure Audit Evidence (Audit Skills Training - Level 4) (Self-Study) (20SS-0034)*Financial statement analysis, and communicating insights to financial statement users*Improving audit quality through strong analytic procedures, including identifying and responding to risk of material misstatement*Developing expectations*Detecting earnings management and other risks through analytic procedures*Documenting results and conclusions |
| Self-Study | | Format: On-Demand | 3 CPE | |
| 20SS-0035: Surgent's Performing Research -- FASB Codification (Audit Skills Training - Level 4) (Self-Study) (20SS-0035)*Structure of the Codification*Editorial style and standards used to ease research and understanding of the accounting and financial reporting requirements*Features available in the basic and professional views to make research easier*Practice exercises using the Codification to research technical issues |
| Self-Study | | Format: On-Demand | 3 CPE | |
| 20SS-0036: Surgent's Client and Engagement Management (Audit Skills Training - Level 4) (Self-Study) (20SS-0036)*Importance of quality control on audits*Why budgets are not used, and how to overcome the barriers to success*Determining useful budget amounts to use as a tool*Better engagement scheduling tips for improved efficiency*Making sure the client is ready on the first day of the audit*Delegating for professional development and leveraging audit hours*Handling difficult delegation scenarios*Better engagement wrap-up tips and techniques |
| Self-Study | | Format: On-Demand | 3 CPE | |
| 20SS-0037: Surgent's Desired Traits of In-Charges, Seniors and Supervisors (Audit Skills Training - Level 5) (Self-Study) (20SS-0037)*Improving a firm's financial results be improving effective and efficient audits*Transforming the audit through creative thinking*Managing change for positive outcomes*Retaining client through ensuring exceptional service*Developing other professional through mentoring, counseling and delegation |
| Self-Study | | Format: On-Demand | 3 CPE | |
| 20SS-0038: Surgent's Communicating Internal Control Deficiencies (Audit Skills Training - Level 5) (Self-Study) (20SS-0038)*The required communication of internal control matters noted on an audit*Evaluating the severity of identified deficiencies, including consideration of qualitative considerations*Elements to include in the letter or report including internal control matters*Components of a well-written internal control comment*Better writing tips and techniques |
| Self-Study | | Format: On-Demand | 3 CPE | |
| 20SS-0039: Surgent's Auditing Complex Investment Types (Audit Skills Training - Level 5) (Self-Study) (20SS-0039)*The fair value measurement process, including non-readily marketable securities *Auditing fair value measurement and disclosure, including alternative investments and complex derivatives *Using a specialist for fair value determination, including Service Organization Control Report considerations *Example accounting for complex derivatives, such as put options and embedded derivatives *Fair value hierarchy considerations for disclosures related to non-readily marketable investments |
| Self-Study | | Format: On-Demand | 3 CPE | |
| 20SS-0040: Surgent's Auditing Impairment of Long-Lived Assets (Audit Skills Training - Level 5) (Self-Study) (20SS-0040)*Indicators of impairment*Steps in recoverability testing for long-lived assets held and used*Grouping assets held and used*Allocating impairment loss and disclosures*Testing indefinite lived intangibles for impairment, including goodwill*Valuation techniques for comparing fair value to goodwill*Accounting standard changes on the horizon |
| Self-Study | | Format: On-Demand | 3 CPE | |
| 20SS-0041: Surgent's Auditing Contingencies and Going Concern (Audit Skills Training - Level 5) (Self-Study) (20SS-0041)*Overview of contingencies and related disclosures*Identifying and determining proper accounting treatment for litigation, claims and assessments*Evaluating the sufficiency of attorney's letter responses for audit evidence*Evaluating substantial doubt about an entity's ability to continue as a going concern for a reasonable period of time*Auditing managements assumptions in making the going concern evaluation*Proper application of the liquidation basis of accounting |
| Self-Study | | Format: On-Demand | 3 CPE | |
| 20SS-0042: Surgent's Modified Audit Reports & Other Special Considerations (Audit Skills Training - Level 5) (Self-Study) (20SS-0042)*Examples of differing opinions in comparative financial statements*Example modified audit opinions, including qualified, adverse and disclaimer of opinion*Emphasis-of-matter and other-matter explanatory paragraphs in a modified audit report*Initial audit engagements, including predecessor auditor considerations and audit report impact*Group audit engagements, including the impact of a component auditor on the group audit report*The impact of using the work of others on an audit report |
| Self-Study | | Format: On-Demand | 3 CPE | |
| 20SS-0043: Surgent's Special Audit Engagements Requiring Contractual or Regulatory Reporting (Audit Skills Training - Level 5) (Self-Study) (20SS-0043)*Sarbanes-Oxley Act of 2002 overview of key requirements*Performing compliance audits in conjunction with the financial statement audit, including Single Audit and Compliance with Contractual Requirements*Letters to Underwriters and Filings with the SEC for non-issuers*Examples of various compliance reports |
| Self-Study | | Format: On-Demand | 3 CPE | |
| 20SS-0044: Surgent's Coaching Staff to Stay on the Right Track (Audit Skills Training - Level 5) (Self-Study) (20SS-0044)*Different ways to appropriately motivate others for performance, including nonmonetary awards*Modifying coaching style to the various specific situation, considering both task and relationship factors*Tips for engaging in difficult conversations with others, including staff, peers, supervisors and clients*Giving constructive negative feedback to staff, including creating an action plan for improvement |
| Self-Study | | Format: On-Demand | 3 CPE | |
| 20SS-0045: Surgent's Reviewing Workpapers -- Avoiding Deficient Audits (Audit Skills Training: Level 6) (Self-Study) (20SS-0045)*Common peer review deficiencies*Important considerations of second-level and other upper-level reviewers*Quality Control Standards requirements*PCAOB Inspections *Identifying potential peer review issues |
| Self-Study | | Format: On-Demand | 3 CPE | |
| 20SS-0046: Surgent's Value-Added Internal Control Communications (Audit Skills Training - Level 6) (Self-Study) (20SS-0046)*Importance of placing a priority on being a value-added business advisor*Identifying business advisory matters*Anticipating and preventing internal control issues related to reliable financial reporting, operational efficiency or compliance*Communicating financial analysis*Tips for cross-selling additional services |
| Self-Study | | Format: On-Demand | 3 CPE | |
| 20SS-0047: Surgent's Adapting Different Personality Styles (Audit Skills Training - Level 6) (Self-Study) (20SS-0047)*Defining primary personality style characteristics*Determining your own primary personality style, and the style of others you interact with*Effectively interacting with various personality styles*Leveraging strengths and minimizing the negative impact of personality weaknesses*Applying personality style analysis to real-life situations involving clients, staff, peers and superiors |
| Self-Study | | Format: On-Demand | 3 CPE | |
| 20SS-0048: Surgent's Accounting and Auditing Update (Audit Skills Training - Level 6) (Self-Study) (20SS-0048)*U.S. GAAP modifications specific to nonpublic business entities*FASB Accounting Standards Updates with open effective dates, including revenue recognition and leases*Recently issued Clarified Auditing Standards*Other relevant matters |
| Self-Study | | Format: On-Demand | 3 CPE | |
| 20SS-0049: Surgent's The Art of Discipline and Getting Things Done (Audit Skills Training - Level 7) (Self-Study) (20SS-0049)*Creating a culture of discipline*Project and time management best practices*Avoiding common time wasters*Tips for both getting -- and staying -- organized*Managing stress for yourself and others*Managing productive meetings |
| Self-Study | | Format: On-Demand | 3 CPE | |
| 20SS-0050: Surgent's Making Rain -- Client Service and Selling to Prospects (Audit Skills Training - Level 7) (Self-Study) (20SS-0050)*Continue marketing to existing clients*How to better connect with existing and prospective clients*Motivating prospective clients to engage with your firm*Methods for building value perceptions with existing and prospective clients*Differentiating your firm from the competition, including translating features into benefits*Handling objections and closing a sale |
| Self-Study | | Format: On-Demand | 3 CPE | |
| 20SS-0051: Surgent's Critical Performance Measures (Audit Skills Training - Level 7) (Self-Study) (20SS-0051)*Defining various types of performance measures *Striking a balance between financial, internal process, continuous improvement, and customer satisfaction performance measures *Creating a dashboard of performance metrics *Tips for sustainable performance measurement |
| Self-Study | | Format: On-Demand | 3 CPE | |
| 20SS-0052: Surgent's The Balanced Leader-Manager (Audit Skills Training - Level 7) (Self-Study) (20SS-0052)*Differentiating between managing and leading*Assessing your own management and leadership style*Adapting management and leadership styles to the specific circumstances*Becoming a catalyst for positive change*Overcoming barriers to successfully managing and leading*Successfully engaging in difficult conversations to minimize performance issues and conflict |
| Self-Study | | Format: On-Demand | 3 CPE | |
| 20SS-0053: Surgent's Going Concern Uncertainty: Complying with the New Requirements When Preparing or Reporting on Financial Statements (Self-Study) (20SS-0053)*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 |
| Self-Study | | Format: On-Demand | 2 CPE | |
| 20SS-0054: Surgent's Lease Accounting: The Impact of Changing Standards on Both Lessors and Lessees (Self-Study) (20SS-0054)*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 |
| Self-Study | | Format: On-Demand | 2 CPE | |
| 20SS-0055: Surgent's Current Issues in Accounting and Auditing: An Annual Update (Self-Study) (20SS-0055)*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 | |
| 20SS-0056: Surgent's Financial Reporting Update for Tax Practitioners (Self-Study) (20SS-0056)*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 | |
| 20SS-0057: Surgent's Financial Reporting Update for Tax Practitioners (Self-Study) (20SS-0057)*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: On-Demand | 8 CPE | |
| 20SS-0059: Surgent's Annual Accounting and Auditing Update (Self-Study) (20SS-0059)*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 A&A practice matters |
| Self-Study | | Format: Downloadable PDF | 8 CPE | |
| 20SS-0060: Surgent's Annual Accounting and Auditing Update (Self-Study) (20SS-0060)*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 A&A practice matters |
| Self-Study | | Format: On-Demand | 8 CPE | |
| 20SS-0061: Surgent's Limited Liability Companies: Losses, Liquidations, Terminations, Continuations, and Sales (Self-Study) (20SS-0061)*When are distributions taxable? *Miscellaneous issues, including the critical difference between Section 736(a) and Section 736(b) payments*Sales of an LLC interest -- holding period and hot asset issues*Tax Cuts and Jobs Act of 2017 partnership and LLC provisions |
| Self-Study | | Format: Downloadable PDF | 4 CPE | |
| 20SS-0063: Surgent's Advanced Critical Tax Issues for Limited Liability Companies and Partnerships (Self-Study) (20SS-0063)*Single-member limited liability companies as an alternative to subsidiaries*Cancellation of indebtedness: rules and regulations*How the IRS views members or partners for Social Security purposes*Special problems when forming an LLC*Debt issues and problems in structuring LLCs and LLPs, including loan guarantee issues, recourse and nonrecourse debt, the at-risk basis rules, and new regulations restricting "bottom dollar" guarantees*Distributions: is it just a disguised sale? New regulations eliminate certain tax-deferred leveraged partnership transactions*Death or retirement of a member or partner -- Understanding the alternatives*Step-up in basis issues -- How to make the computations and elections*Property transactions between the LLC/LLP and its members or partners -- Inbound and outbound transactions: what to do with built-in gain or loss property*Partnership losses: when are they deductible?*Material participation rules for LLC members and limited partners: how they affect passive loss issues*Continuation and termination of an LLC/partnership in the context of a merger or acquisition*Sales of an LLC Interest -- holding period, and hot asset issues*Impact of the tax on investment income on the sale of an interest in a partnership or LLC*New: Section 199A, technical termination of partnership repealed, other issues under 2017 Act, including final regulations, which answer some of the questions not addressed by Section 199A itself |
| Self-Study | | Format: Downloadable PDF | 10 CPE | |
| 20SS-0065: Surgent's Annual Accounting Update (Self-Study) (20SS-0065)*Private Company Standard Setting activities*FASB Accounting Standards Updates*Revenue recognition*Leases*Other important accounting matters |
| Self-Study | | Format: Downloadable PDF | 4 CPE | |
| 20SS-0067: Surgent's Accounting for Financial Instruments: Making Sense of the FASB'S New Guidance on Impairment, Hedging and Financial Assets and Liabilities (Self-Study) (20SS-0067)*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 |
| Self-Study | | Format: Downloadable PDF | 4 CPE | |
| 20SS-0068: Surgent's Accounting for Financial Instruments: Making Sense of the FASB'S New Guidance on Impairment, Hedging and Financial Assets and Liabilities (Self-Study) (20SS-0068)*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 |
| Self-Study | | Format: On-Demand | 4 CPE | |
| 20SS-0069: Surgent's Accounting for Financial Statement Uncertainty: Estimates, Contingencies and Going Concern (Self-Study) (20SS-0069)*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 |
| Self-Study | | Format: Downloadable PDF | 4 CPE | |
| 20SS-0070: Surgent's Accounting for Financial Statement Uncertainty: Estimates, Contingencies and Going Concern (Self-Study) (20SS-0070)*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 |
| Self-Study | | Format: On-Demand | 4 CPE | |
| 20SS-0071: Surgent's AICPA Update (Self-Study) (20SS-0071)*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 | |
| 20SS-0072: Surgent's Section 199A: Applications and Challenges in 2019 (Self-Study) (20SS-0072)*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 |
| Self-Study | | Format: On-Demand | 4 CPE | |
| 20SS-0073: Surgent's Section 199A: Applications and Challenges in 2019 (Self-Study) (20SS-0073)*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 |
| Self-Study | | Format: Downloadable PDF | 4 CPE | |
| 20SS-0074: Surgent's Mastering Accounting for Income Taxes (Self-Study) (20SS-0074)*The sources of deferred tax assets and liabilities*Calculating the deferred tax asset or liability*Reporting income-tax expense and balance sheet items*Accounting for the impact of the TCJA and other changes in tax law and rates*Defining, analyzing, and reporting uncertain tax positions *Classification of deferred tax assets and liabilities*Disclosure requirements*Recent and proposed changes to the accounting and disclosure requirements for income taxes |
| Self-Study | | Format: Downloadable PDF | 4 CPE | |
| 20SS-0075: Surgent's Mastering Accounting for Income Taxes (Self-Study) (20SS-0075)*The sources of deferred tax assets and liabilities*Calculating the deferred tax asset or liability*Reporting income-tax expense and balance sheet items*Accounting for the impact of the TCJA and other changes in tax law and rates*Defining, analyzing, and reporting uncertain tax positions *Classification of deferred tax assets and liabilities*Disclosure requirements*Recent and proposed changes to the accounting and disclosure requirements for income taxes |
| Self-Study | | Format: On-Demand | 4 CPE | |
| 20SS-0077: Surgent's Small Business Guide to the Use of Accounting Methods After Tax Reform (Self-Study) (20SS-0077)*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 |
| Self-Study | | Format: On-Demand | 2 CPE | |
| 20SS-0078: Surgent's Auditing Not-for-Profit Entities: Superior Skills for an Effective and Efficient Audit (Self-Study) (20SS-0078)*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 | |
| 20SS-0079: Surgent's Auditing Not-for-Profit Entities: Superior Skills for an Effective and Efficient Audit (Self-Study) (20SS-0079)*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: On-Demand | 8 CPE | |
| 20SS-0080: Surgent's Advanced Partnership/LLC Workshop: How to Do Optional Step-Up in Basis Under Section 754 and Related Provisions (Self-Study) (20SS-0080)*Identify when an election to adjust basis will be available *Determining when the basis adjustment must be made or may be made without an election *Learn how to make the calculations to determine a step-up and allocate that step-up among partnership assets *Examine practical examples dealing with a sale of a partnership interest and the effects of Section 734(b) *Explore the alternatives to electing a basis adjustment *Understand a distribution of property and when an inside basis adjustment can be considered *Study examples dealing with sale of assets vs. sale of partnership interests and issues with hot assets *Find out how to keep track of the "books" for tax preparers when the inside basis adjustment is made, and how to flow through adjustments through a tax return and K-1*Identify the changes to partnership tax law effected by the Tax Cuts and Jobs Act of 2017 |
| Self-Study | | Format: Downloadable PDF | 8 CPE | |
| 20SS-0082: Surgent's Annual Auditing Update (Self-Study) (20SS-0082)*Recently issued SASs and Exposure Drafts*SSARS No. 21, Clarification and Recodification*Other ARSC activities related to compilations and reviews*Changes brought by the issuance of SSAE No.18, Attestation Standards: Clarification and Recodification |
| Self-Study | | Format: Downloadable PDF | 4 CPE | |
| 20SS-0083: Surgent's S Corporation, Partnership and LLC Tax Update (Self-Study) (20SS-0083)*Impact of the Tax Cuts and Jobs Act on S Corporations and partnership entities including coverage of Section 199A*Partnership Audits*Impact of the net investment income tax on the owners of pass-through entities*Basis issues: at-risk, passive activities for partnerships and LLCs*Choice of entity issues: is the C Corporation more of a viable choice after tax reform? Will it become preferred?*A review of the key cases, rulings, and tax law changes affecting S Corporations, partnerships, limited liability companies, and limited liability partnerships*Any late-breaking tax legislation |
| Self-Study | | Format: Downloadable PDF | 4 CPE | |
| 20SS-0084: The Best S Corporation, Limited Liability and Partnership Update Course by Surgent (Self-Study) (20SS-0084)*Impact of the Tax Cuts and Jobs Act on S Corporations and partnership entities including coverage of Section 199A*Partnership Audits*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*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 | |
| 20SS-0085: The Best S Corporation, Limited Liability and Partnership Update Course by Surgent (Self-Study) (20SS-0085)*Impact of the Tax Cuts and Jobs Act on S Corporations and partnership entities including coverage of Section 199A*Section 163(j) 30% business interest limitation*Opportunity Zones*Partnership Audits*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*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 | |
| 20SS-0086: Surgent's Federal Tax Update (Self-Study) (20SS-0086)*Continuing coverage of tax reform implications related to both individuals and businesses*How the Code affects tax planning for individuals and businesses*Retirement plans and IRAs*Review of pertinent cases and rulings regarding exclusions, character issues, retirement planning, travel and other items affecting your individual taxpayers*Practice aids, including all the numbers applicable for the current year - inflation-adjusted amounts, mileage rates, retirement contributions, and more*Other late-breaking tax law changes |
| Self-Study | | Format: Downloadable PDF | 4 CPE | |
| 20SS-0087: The Best Federal Tax Update Course by Surgent (Self-Study) (20SS-0087)*Loss limitation rules and the ability to offset income*Bonus depreciation rules and expansion of Section 179*Expansion of number of taxpayers able to use the cash method of accounting*30% business interest limitation*Doubling of estate and gift tax exemption to $22.8M for a married couple*Comprehensive coverage of 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*Virtual currency*Crowdfunding*Overtime update*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: On-Demand | 8 CPE | |
| 20SS-0088: The Best Federal Tax Update Course by Surgent (Self-Study) (20SS-0088)*Section 461 Loss limitation rules and the ability to offset income*Bonus depreciation rules and expansion of Section 179*Opportunity Zones*Expansion of number of taxpayers able to use the cash method of accounting*Section 163(j) 30% business interest limitation*Is the "Employee vs. Independent Contractor" conundrum about to explode?*Comprehensive coverage of 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*Virtual currency*Utilizing the ABLE program*Practice aids, including all the numbers applicable for the current year -- inflation-adjusted amounts, mileage rates, retirement contributions, and more*Advanced practice reporting, and other issues intertwined with advanced planning and discussion ideas*The latest issues related to any other late-breaking tax law changes |
| Self-Study | | Format: Downloadable PDF | 16 CPE | |
| 20SS-0089: Surgent's Individual Income Tax Update (Self-Study) (20SS-0089)*Section 461 loss limitation rules and the ability to offset income*Section 163(j) 30% business interest limitation*Treatment of state and local taxes*Virtual currency*Opportunity Zones*Education-related provisions*Depreciation changes*Utilizing the ABLE program*Rules on entertainment expenses, including meals*Doubling of estate and gift tax exemption to $22.8M for a married couple*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 | 4 CPE | |
| 20SS-0090: The Best Individual Income Tax Update Course by Surgent (Self-Study) (20SS-0090)*Section 461 loss limitation rules and the ability to offset income*Revised home mortgage interest deduction*Treatment of state and local taxes*Virtual currency*Opportunity Zones*Education-related provisions*Depreciation changes*Rules on entertainment expenses, including meals*Doubling of estate and gift tax exemption to $22.8M for a married couple*Comprehensive coverage of the flagship item of tax reform, Section 199A and its alteration of pass-through taxation and planning*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: On-Demand | 8 CPE | |
| 20SS-0091: The Best Individual Income Tax Update Course by Surgent (Self-Study) (20SS-0091)*Section 461 loss limitation rules and the ability to offset income*Section 163(j) 30% business interest limitation*Treatment of state and local taxes*Virtual currency*Opportunity Zones*Education-related provisions*Depreciation changes*Utilizing the ABLE program*Rules on entertainment expenses, including meals*Doubling of estate and gift tax exemption to $22.8M for a married couple*Advanced practice, reporting, and other issues intertwined with advanced planning and discussion ideas*Comprehensive coverage of the flagship item of tax reform, Section 199A and its alteration of pass-through taxation and planning*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 | |
| 20SS-0093: Surgent's Key Partnership and S Corporation Tax Planning Strategies (Self-Study) (20SS-0093)*Relevant changes from The Tax Cuts and Jobs Act of 2017 including detailed treatment of Section 199A*Basis planning*Related party transactions: making them work*Income splitting and shifting with family can create considerable benefits |
| Self-Study | | Format: Downloadable PDF | 4 CPE | |
| 20SS-0094: Surgent's Microsoft Excel 365/Excel 2019: Creating and Formatting Charts (Self-Study) (20SS-0094)*Chart elements*Selecting an embedded Pie chart using Recommended Charts and selecting formatting options for the chart*Selecting a Clustered Column chart using the Quick Analysis feature and selecting formatting options for the chart*Recognizing how to preview and print charts*Methods to change the chart type and subtype*Applying a predefined chart layout and chart style*Adding, selecting, and formatting individual chart elements*Methods to add and remove data and change data orientation*Selecting Line with Markers, Stacked Area, Exploded 3-D Pie, Pie of Pie, and Clustered Column-Line on Secondary Axis, Map, Treemap, Sunburst, and Waterfall charts and identifying ways to format the charts*Recognizing a Sparklines chart and identifying formatting options for the chart*Identifying ways to insert and format a picture and draw and format a shape on a chart |
| Self-Study | | Format: Downloadable PDF | 4 CPE | |
| 20SS-0095: Surgent's Choosing the Right Business Entity Post-Tax Reform (Self-Study) (20SS-0095)*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 |
| Self-Study | | Format: On-Demand | 2 CPE | |
| 20SS-0096: Surgent's Microsoft Excel 2016: Creating and Formatting Charts (Self-Study) (20SS-0096)*Identify chart elements*Select an embedded Pie chart using Recommended Charts; select formatting options for the chart*Select a Clustered Column chart using the Quick Analysis feature; select formatting options for the chart *Recognize how to preview and print charts*Select methods to change the chart type and subtype*Identify how to apply a predefined chart layout and chart style*Recognize ways to add, select, and format individual chart elements*Select methods to add and remove data and change data orientation*Select Line with Markers, Stacked Area, exploded 3-D Pie, Pie of Pie, and Clustered Column-Line on Secondary Axis, Treemap, Sunburst, and Waterfall charts; identify ways to format the charts *Recognize a Sparklines chart; identify formatting options for the chart*Identify ways to insert and format a picture and draw and format a shape on a chart |
| Self-Study | | Format: Downloadable PDF | 4 CPE | |
| 20SS-0097: Surgent's Winning the Fraud Battle in the 21st Century: Prevention and Detection (Self-Study) (20SS-0097)*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; Errors & Irregularities -- Does the auditor determine if fraud occurs?*Power of morale -- Shrink the fraud triangle; Motivation*Deviant workplace behavior*Historic schemes*Why good folks go bad -- What studies indicate; Five interesting findings; Red flags*Combating fraud with controls*Fraud prevention checklists |
| Self-Study | | Format: Downloadable PDF | 8 CPE | |
| 20SS-0099: Surgent's Complete Guide to Payroll Taxes and 1099 Issues (Self-Study) (20SS-0099)*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 |
| Self-Study | | Format: Downloadable PDF | 16 CPE | |
| 20SS-0100: Surgent's Complete Guide to Payroll Taxes and 1099 Issues (Self-Study) (20SS-0100)*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 |
| Self-Study | | Format: On-Demand | 8 CPE | |
| 20SS-0101: Surgent's A Complete Guide to the New Yellow Book (Self-Study) (20SS-0101)*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 |
| Self-Study | | Format: Downloadable PDF | 8 CPE | |
| 20SS-0102: Surgent's A Complete Guide to the New Yellow Book (Self-Study) (20SS-0102)*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 |
| Self-Study | | Format: On-Demand | 8 CPE | |
| 20SS-0104: Surgent's Non-GAAP Financial Statement Options: Cash, Modified Cash and Tax Basis (Self-Study) (20SS-0104)*An introduction to special purpose frameworks*Authoritative and non-authoritative guidance used to prepare SPF financial statements*Common issues in preparing SPF financial statements*Cash basis and modified cash basis financial statements*Income tax basis financial statements*The AICPA's new special purpose framework -- FRF for SMEsTM |
| Self-Study | | Format: Downloadable PDF | 4 CPE | |
| 20SS-0105: Surgent's Preparation and Compilation Engagements under the SSARS (Self-Study) (20SS-0105)*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 | |
| 20SS-0106: Surgent's Preparation and Compilation Engagements under the SSARS (Self-Study) (20SS-0106)*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: On-Demand | 4 CPE | |
| 20SS-0107: Surgent's Controllership Skills Update: Budgeting, Forecasting and Big Data (Self-Study) (20SS-0107)*Why Forecasts and Budgets are Frequently Wrong: *Behavioral finance *Improper goal setting *Games *Continuing the status quo *Traditional budgeting techniques *Incorporating Strategy into Budgets: *Improving measurement systems *Common errors *Developing strategic measurements *Strategies vs. non-strategies *Expanding the Budgeting Framework: *Quarterly and rolling forecasts *Mission-based budgeting *Zero-based budgeting *Post-completion evaluations *Contingency planning *Identifying improvements *Big Data: *Definition *Challenges *Goals *Current uses/examples *Sources of information *Analytical Tools: *Ratio analysis *Benchmarking *Pareto analysis *What If analysis *Trend analysis *Regression *Simulation |
| Self-Study | | Format: On-Demand | 2 CPE | |
| 20SS-0108: Surgent's Construction Contractors: Critical Accounting, Auditing and Tax Issues (Self-Study) (20SS-0108)*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 ASC and its impact on the construction industry |
| Self-Study | | Format: Downloadable PDF | 8 CPE | |
| 20SS-0109: Surgent's Controllership Skills Update: Risk Management (Self-Study) (20SS-0109)*Rethinking Risk Management: *Historic view *Challenges *Rules *Recent lessons *Required skills *Sources of Risk: *Economy *Competitors *Operations *Investments *Strategy *Compensation *Routine practices *Unethical behavior. *Enterprise Risk Management (ERM): *Defining ERM *Areas of focus *Implementation *Planning for disasters *Business continuity *Contingencies *Analytical Tools: *Post-completion evaluations *Simulation *Z-score *Hedging *Brainstorming *Mind mapping *Delphi technique |
| Self-Study | | Format: On-Demand | 2 CPE | |
| 20SS-0110: Surgent's Key COSO Concepts: Managing Risk to Achieve Your Business Objectives (Self-Study) (20SS-0110)*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 | |
| 20SS-0111: Surgent's Key COSO Concepts: Managing Risk to Achieve Your Business Objectives (Self-Study) (20SS-0111)*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: On-Demand | 4 CPE | |
| 20SS-0113: Surgent's Calculating a Partner's or LLC Member's Basis (Self-Study) (20SS-0113)*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 |
| Self-Study | | Format: On-Demand | 2 CPE | |
| 20SS-0114: Surgent's Compilations, Reviews and Preparations: Engagement Performance and Annual Update (Self-Study) (20SS-0114)*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 | |
| 20SS-0115: Surgent's Compilations, Reviews and Preparations: Engagement Performance and Annual Update (Self-Study) (20SS-0115)*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 | |
| 20SS-0116: Surgent's Compilation and Review Overview (Self-Study) (20SS-0116)*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 | |
| 20SS-0117: Surgent's Guide and Update to Compilations, Reviews and Preparations (Self-Study) (20SS-0117)*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 |
| Self-Study | | Format: Downloadable PDF | 4 CPE | |
| 20SS-0118: Surgent's Guide and Update to Compilations, Reviews and Preparations (Self-Study) (20SS-0118)*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 |
| Self-Study | | Format: On-Demand | 4 CPE | |
| 20SS-0119: Surgent's Guide to Calculating S Corporation Stock Basis and Creating and Maintaining Basis Worksheets (Self-Study) (20SS-0119)*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 |
| Self-Study | | Format: On-Demand | 2 CPE | |
| 20SS-0120: Surgent's Construction Contractors: Accounting and Financial Reporting Issues (Self-Study) (20SS-0120)*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 ASC and its impact on the construction industry |
| Self-Study | | Format: Downloadable PDF | 4 CPE | |
| 20SS-0121: Surgent's Construction Contractors: Accounting and Financial Reporting Issues (Self-Study) (20SS-0121)*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 ASC and its impact on the construction industry |
| Self-Study | | Format: On-Demand | 4 CPE | |
| 20SS-0122: Surgent's Simplifying the Complex: Making Sense of Accounting for Debt and Equity Instruments (Self-Study) (20SS-0122)*Distinguishing characteristics of debt and equity instruments*Accounting challenges posed by hybrid financial instruments*Recognition and ongoing accounting for basic and complex financial instruments*Impact of new and proposed accounting standards on these accounting models |
| Self-Study | | Format: Downloadable PDF | 4 CPE | |
| 20SS-0123: Surgent's New Depreciation Rules for Bonus and Section 179 Expensing After Tax Reform (Self-Study) (20SS-0123)*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 | |
| 20SS-0124: Surgent's Fraud Basics: Protecting the Company Till (Self-Study) (20SS-0124)*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 |
| Self-Study | | Format: Downloadable PDF | 4 CPE | |
| 20SS-0125: Surgent's Fraud Basics: Protecting the Company Till (Self-Study) (20SS-0125)*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 |
| Self-Study | | Format: On-Demand | 4 CPE | |
| 20SS-0126: Surgent's LLCs & Partnerships: Distributions Under IRC Section 731 (Self-Study) (20SS-0126)*Taxation of current and liquidating partnership distributions*Tax treatment of cash distributions from a partnership to a partner*Tax treatment of non-cash property distributionsby a partnership*When a partner recognizes gain or loss resulting from a partnership distribution *Disguised sale rules as they apply to partnership distributions |
| Self-Study | | Format: On-Demand | 2 CPE | |
| 20SS-0128: Surgent's Ethics for Tax Professionals (Self-Study) (20SS-0128)*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 |
| Self-Study | | Format: On-Demand | 2 CPE / 2 Ethics | |
| 20SS-0129: Surgent's Food, Beverage and Entertainment Expensing After Tax Reform (Self-Study) (20SS-0129)*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 |
| Self-Study | | Format: On-Demand | 2 CPE | |
| 20SS-0130: Surgent's Employee vs. Independent Contractor: Achieving Success in a Worker Classification Audit (Self-Study) (20SS-0130)*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 |
| Self-Study | | Format: On-Demand | 2 CPE | |
| 20SS-0131: Surgent's Preparing Not-for-Profit Financial Statements Under ASU No. 2016-14 (Self-Study) (20SS-0131)*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 |
| Self-Study | | Format: Downloadable PDF | 8 CPE | |
| 20SS-0132: Surgent's Preparing Not-for-Profit Financial Statements Under ASU No. 2016-14 (Self-Study) (20SS-0132)*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 |
| Self-Study | | Format: On-Demand | 8 CPE | |
| 20SS-0133: Surgent's General Ethics for Tax Practitioners (Self-Study) (20SS-0133)* Who is a tax practitioner? * What responsibilities does the Office of Professional Responsibility regulate? * What limitations does the IRS place on fee arrangements? * What duties does the practitioner have with respect to client records? *What limitations apply with respect to a written tax opinion?* What sanctions may be applied for violations of Service imposed standards of conduct? |
| Self-Study | | Format: Downloadable PDF | 2 CPE / 2 Ethics | |
| 20SS-0134: Surgent's Ethics of Tax Return Preparation (Self-Study) (20SS-0134)* What is the impact of the Emergency Economic Stabilization Act of 2008? * Who is a tax return preparer? * What is the difference between more-likely-than-not, substantial authority, realistic possibility, reasonable basis and a non-frivolous position? * What Internal Revenue Code penalty provisions associated with positions taken on an income tax return apply to taxpayers? * What Internal Revenue Code penalty provisions associated with positions taken on an income tax return apply to tax return preparers? * What ethical considerations come into play under Circular 230 in connection with the conduct of a tax practitioner in connection with positions taken on an income tax return? |
| Self-Study | | Format: Downloadable PDF | 2 CPE / 2 Ethics | |
| 20SS-0135: Surgent's Microsoft Excel 365 and Excel 2019: Getting Started with Excel (Self-Study) (20SS-0135)*Lesson 1: identify ways to start Excel, recognize Excel Start screen elements including the Blank Workbook template, recognize Excel window elements, select Backstage view to open an existing workbook, identify worksheet navigation methods, select worksheet cells, rows, and columns, identify and select Excel user preferences, identify ways to get help in Excel, select methods to save and close a workbook, select methods to create a new workbook, select methods to close one or more workbooks, and select methods to close Excel*Lesson 2: identify ways to insert, reposition, select, delete, and rename worksheets, recognize ways to enter, edit, and format cell contents, select ways to create formulas, identify functions, identify ways to apply Accounting and Percent Style formatting, and select Flash Fill for data entry*Lesson 3: identify ways to show and hide worksheet elements, select methods to undo and redo an action, recognize ways to switch between Normal view, Page Layout view and Page Break Preview, and select page setup options, preview and print options |
| Self-Study | | Format: Downloadable PDF | 6 CPE | |
| 20SS-0136: Surgent's IRS Tax Examinations and Hot Issues (Self-Study) (20SS-0136)*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 |
| Self-Study | | Format: Downloadable PDF | 4 CPE | |
| 20SS-0137: Surgent's IRS Tax Examinations and Hot Issues (Self-Study) (20SS-0137)*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 |
| Self-Study | | Format: On-Demand | 4 CPE | |
| 20SS-0138: Surgent's Hot IRS Tax Examination Issues for Individuals and Businesses (Self-Study) (20SS-0138)*Prepare now and protect yourself from new audit examinations from the Net Investment Income Tax*Schedule C and cash basis audit issues -- the IRS has gotten very tough*Vehicles, meals, and entertainment, and fringe benefit documentation*Passive losses and passive income: in-depth understanding of hot IRS audit examination areas*What the IRS is looking at in businesses with loss histories*Selected industry-specific issues, including construction, retail, food, bars, etc.*Business consultants*Post-audit: the 30-day letter and the 90-day letter -- what they mean to the taxpayer |
| Self-Study | | Format: Downloadable PDF | 8 CPE | |
| 20SS-0139: Surgent's Microsoft Excel 365/Excel 2019: Useful Functions for CPAs (Self-Study) (20SS-0139)*IRR, NPV, FV, PV, PMT, SLN, SYD, and DB Financial functions*NOW, TODAY, DATE, MONTH, DAY, YEAR, TIME, HOUR, MINUTE, SECOND, WEEKDAY, and NETWORKDAYS Date & Time functions*SUM, RAND, SQRT, and ROUND Math & Trig functions*AVERAGE, MAX, MIN, COUNT, MEDIAN, MODE.SNGL, and LARGE Statistical functions*VLOOKUP, HLOOKUP, and FORMULATEXT Lookup & Reference functions*DSUM, DCOUNT, DAVERAGE, DMIN, and DMAX Database functions*PROPER, SUBSTITUTE, and LOWER Text functions*IF, AND, and IFNA Logical functions*Using the Quick Analysis feature to quickly insert row and column totals is also discussed |
| Self-Study | | Format: Downloadable PDF | 4 CPE | |
| 20SS-0140: Surgent's Fraud and Abuse in Not-for-Profit Entities and Governments: Stealing from Everyone (Self-Study) (20SS-0140)*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 |
| Self-Study | | Format: Downloadable PDF | 8 CPE | |
| 20SS-0141: Surgent's Fraud and Abuse in Not-for-Profit Entities and Governments: Stealing from Everyone (Self-Study) (20SS-0141)*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 |
| Self-Study | | Format: On-Demand | 8 CPE | |
| 20SS-0142: Surgent's FASB Update for Small and Medium-Sized Businesses: A Practical Implementation Guide (Self-Study) (20SS-0142)*Private company standard setting activities*FASB Accounting Standards Updates (ASUs) relevant to smaller businesses*Revenue recognition implementation guidance*Lease accounting implementation guidance*Overview of recent FASB Updates on financial instruments*Other important practice matters to practitioners who serve small and medium-size businesses, including cybersecurity and technology trends |
| Self-Study | | Format: Downloadable PDF | 8 CPE | |
| 20SS-0143: Surgent's Microsoft Excel 2016: Working with Formulas and Functions (Self-Study) (20SS-0143)*Identify basic formula and function syntax*Recognize formulas pasted with relative references*Select status bar options and Sum (AutoSum) for quick calculations*Recognize formulas pasted with mixed or absolute references*Identify formula results pasted as values*Select worksheets for grouping and entering formulas*Select Formula AutoComplete to create formulas with 3-D references*Select buttons from the Function Library to insert functions in formulas*Select defined names as function arguments*Select conditional formatting to formulas' results*Recognize the Error Checking feature and the Trace Error icon; identify and correct common errors*Select the Formula Auditing tools to trace a formula's precedent and dependent cells*Identify and resolve a circular reference*Select color-coded cell borders to correct a cell reference error in a formula*Identify how to step through a nested formula*Identify how to use the Watch Window and other tools to analyze, protect, and hide formulas |
| Self-Study | | Format: Downloadable PDF | 4 CPE | |
| 20SS-0144: Surgent's Proven Controls to Steer You Clear of Fraud (Self-Study) (20SS-0144)*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 | |
| 20SS-0145: Surgent's Statement of Cash Flows: Preparation Guidance and Presentation Illustrations (Self-Study) (20SS-0145)*FASB ASC 230, Statement of Cash Flows*The indirect and direct methods for preparing the operating section*Operating activities, investing activities, and financing activities*Disclosure requirements and issues*Recent ASUs impacting the preparation of the statement of cash flows |
| Self-Study | | Format: Downloadable PDF | 4 CPE | |
| 20SS-0146: Surgent's Recent Frauds Occurring in Not-for-Profit Entities and Governments (Self-Study) (20SS-0146)*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 |
| Self-Study | | Format: Downloadable PDF | 4 CPE | |
| 20SS-0147: Surgent's Understanding the Foreign Account Tax Compliance Act (Self-Study) (20SS-0147)*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 |
| Self-Study | | Format: On-Demand | 2 CPE | |
| 20SS-0148: Surgent's Report of Foreign Bank and Financial Accounts (Self-Study) (20SS-0148)*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 |
| Self-Study | | Format: On-Demand | 2 CPE | |
| 20SS-0149: Surgent's Revenue Recognition, Leases and Financial Instruments: The FASB's "Big Three" (Self-Study) (20SS-0149)*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 | |
| 20SS-0150: Surgent's Four Tiers of Loss Limitations: A Guide to the New Rules for Pass-through Entities (Self-Study) (20SS-0150)*Tier 1: Basis limitations for S Corporation shareholders and partners*Tier 2: Section 465 at-risk limitations for S Corporation shareholders and partners, including the impact of debt, indemnities, guarantees, and shareholder/partner agreements*Tier 3: Section 469 passive loss limitations and exceptions to the limitations*Tier 4: The new excess business loss limitation of the Tax Cuts and Jobs Act of 2017 (new section 461(l)) |
| Self-Study | | Format: Downloadable PDF | 4 CPE | |
| 20SS-0151: Surgent's Four Tiers of Loss Limitations: A Guide to the New Rules for Pass-through Entities (Self-Study) (20SS-0151)*Tier 1: Basis limitations for S Corporation shareholders and partners*Tier 2: Section 465 at-risk limitations for S Corporation shareholders and partners, including the impact of debt, indemnities, guarantees, and shareholder/partner agreements*Tier 3: Section 469 passive loss limitations and exceptions to the limitations*Tier 4: The new excess business loss limitation of the Tax Cuts and Jobs Act of 2017 (new section 461(l)) |
| Self-Study | | Format: On-Demand | 4 CPE | |
| 20SS-0152: Surgent's FASB Update: New and Recent Accounting Standards Updates (Self-Study) (20SS-0152)*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 | |
| 20SS-0153: Surgent's Annual FASB Update and Review (Self-Study) (20SS-0153)*Private company standard setting activities*Recent FASB Accounting Standards Updates (ASUs)*Revenue Recognition -- Topic 606, Revenue from Contracts with Customers, and its related updates*Topic 842, Leases*Other recently issued FASB Updates |
| Self-Study | | Format: Downloadable PDF | 4 CPE | |
| 20SS-0154: Surgent's The Most Dangerous Elements of a GAAS Audit (Self-Study) (20SS-0154)*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) |
| Self-Study | | Format: Downloadable PDF | 4 CPE | |
| 20SS-0155: Surgent's The Most Dangerous Elements of a GAAS Audit (Self-Study) (20SS-0155)*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) |
| Self-Study | | Format: On-Demand | 4 CPE | |
| 20SS-0157: Surgent's How to Do a GAAS Audit (Self-Study) (20SS-0157)*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 | |
| 20SS-0158: Surgent's How to Do a GAAS Audit (Self-Study) (20SS-0158)*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: On-Demand | 8 CPE | |
| 20SS-0160: Surgent's Gaining a Competitive Advantage: Critical Skills for CFOs and Controllers (Self-Study) (20SS-0160)*Pricing and costing strategies*Expense control that works*Better credit decisions*Financial risk analysis*Enterprise risk management*Use and misuse of derivatives*Improving bank relationships and cash management |
| Self-Study | | Format: Downloadable PDF | 4 CPE | |
| 20SS-0163: Surgent's Latest Developments in Government and Nonprofit Accounting and Auditing (Self-Study) (20SS-0163)*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 |
| Self-Study | | Format: Downloadable PDF | 8 CPE | |
| 20SS-0164: Surgent's Latest Developments in Government and Nonprofit Accounting and Auditing (Self-Study) (20SS-0164)*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 |
| Self-Study | | Format: On-Demand | 8 CPE | |
| 20SS-0165: Surgent's Guide to Payroll Taxes and 1099 Issues (Self-Study) (20SS-0165)*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 |
| Self-Study | | Format: Downloadable PDF | 4 CPE | |
| 20SS-0166: Surgent's Guide to Payroll Taxes and 1099 Issues (Self-Study) (20SS-0166)*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 |
| Self-Study | | Format: On-Demand | 4 CPE | |
| 20SS-0167: Surgent's Financial Statement Disclosures: A Guide for Small and Medium-Sized Businesses (Self-Study) (20SS-0167)*Financial statement disclosures for small and medium-sized businesses*Balance sheet, income statement, and statement of cash flows presentation and disclosure issues*Disclosure examples from all sized entities which you can use to base your disclosures on*Developing disclosure issues, including disclosures related to the adoption of Topic 606 |
| Self-Study | | Format: Downloadable PDF | 4 CPE | |
| 20SS-0169: Surgent's Latest Developments in Governmental Accounting and Auditing (Self-Study) (20SS-0169)*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*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 |
| Self-Study | | Format: Downloadable PDF | 8 CPE | |
| 20SS-0170: Surgent's Employer's Handbook: Health Care, Retirement and Fringe Benefit Tax Issues (Self-Study) (20SS-0170)*ERISA compliance: employee welfare plans and qualified plans*Fringe benefit issues: COBRA, Family and Medical Leave Act, and what is new in health care*Health care plans: HRAs, HSAs, and other employer-sponsored plans*Qualified plan requirements: eligibility, coverage, and vesting |
| Self-Study | | Format: Downloadable PDF | 4 CPE | |
| 20SS-0172: Surgent's Mastering Basis Issues for S Corporations, Partnerships and LLCs (Self-Study) (20SS-0172)*Applicable coverage of any basis considerations within the Tax Cuts and Jobs Act, or other recent tax legislation enacted before the presentation*Discuss new pass-through basis calculations required as attachments to certain individual returns*Excess business losses and new rules for NOLs*How Section 179 limitations affect basis and how the "tax-benefit" rule is applied *S Corporations: Beware of final IRS regulations regarding "open debt" of S Corporations; 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 does not apply to certain S Corporations; learn to apply the complex ordering rules and special elections that can have a big tax result; become aware of when you can have a taxable dividend in an S Corporation; understand distributions of cash and property and post-termination transition rules, and temporary new TCJA post-termination rules for eligible corporations*LLCs and partnerships: Learn the detailed rules of Section 704 for preventing the shifting of tax consequences among partners or members; determine how to calculate basis under both Section 704 and for "at-risk" under Section 465; recognize how recourse, nonrecourse, and qualified nonrecourse debt can create significantly different tax results; review Section 754 step-up in basis rules; and learn how TCJA cleans up the basis treatment of charitable contributions and foreign taxes paid |
| Self-Study | | Format: Downloadable PDF | 4 CPE | |
| 20SS-0173: Surgent's Handbook for Mastering Basis, Distributions and Loss Limitation Issues for S Corporations, LLCs and Partnerships (Self-Study) (20SS-0173)*Applicable coverage of any basis considerations within the Tax Cuts and Jobs Act, and other recent tax legislation enacted before the presentation*Discuss new pass-through basis calculations required as attachments to certain 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*Excess business losses and 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: Downloadable PDF | 8 CPE | |
| 20SS-0174: Surgent's Handbook for Mastering Basis, Distributions and Loss Limitation Issues for S Corporations, LLCs and Partnerships (Self-Study) (20SS-0174)*Applicable coverage of any basis considerations within the Tax Cuts and Jobs Act, and other recent tax legislation enacted before the presentation*Discuss new pass-through basis calculations required as attachments to certain 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*Excess business losses and 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 | |
| 20SS-0175: Surgent's Tax Aspects of Home Offices and Vacation Homes (Self-Study) (20SS-0175)*Mixed use of a residence: how deductions are limited in rental situations*Home office: qualification and calculation*Strategies and planning for renting your principal residence instead of selling it*Why buying a vacation home can be a very smart investment*Should you rent or just use your vacation home? Opportunities and pitfalls*Rules for using like-kind exchanges on principal residences and vacation homes*Understanding the tax rules for acquisition indebtedness and home equity indebtedness*Maximizing your interest expense deduction in light of limitations in the tax code |
| Self-Study | | Format: Downloadable PDF | 2 CPE | |
| 20SS-0176: Surgent's How to Settle an Estate: An Overview (Self-Study) (20SS-0176)*Process of estate administration, including the basics of creating the estate, the role of the executor, and how to probate a will*Steps to take immediately upon the death of the decedent and the importance of inventorying the estate assets*Problems associated with the distribution of estate assets*Utilizing family settlement agreements |
| Self-Study | | Format: Downloadable PDF | 2 CPE | |
| 20SS-0177: Surgent's Employer's Handbook: Legal, Tax and Health Care Issues (Self-Study) (20SS-0177)*Hiring and firing issues -- What questions cannot be asked in an interview; how to document employee performance; establishing an annual review system; when an employer may and may not fire an employee, and much more *Employment contracts -- An analysis of the legal and planning issues in structuring employment contracts; when noncompetition agreements will and will not work *Employment issues in the economy -- Telecommuters and other special situations *Legal liability issues -- Recognition of age discrimination, sex discrimination, FLSA issues, minimum wage, overtime, sexual harassment, and more *Fringe benefit issues -- COBRA, Family and Medical Leave Act, and what is new in health care *Medical plans: who is a full-time employee? |
| Self-Study | | Format: Downloadable PDF | 8 CPE | |
| 20SS-0178: Surgent's Understanding the High Stakes Mega Issues in A&A Today (Self-Study) (20SS-0178)*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 |
| Self-Study | | Format: Downloadable PDF | 4 CPE | |
| 20SS-0179: Surgent's IA Module 1: Gateway to Excellence in Internal Auditing: A Vital Introduction and Orientation to the Profession (Self-Study) (20SS-0179)*Introduction to the Internal Audit Profession*Institute of Internal Auditors (IIA) Overview *International Professional Practices Framework (IPPF) *The Vital Mission of Internal Auditing*Essential Internal Audit Guidance / Standards Primer |
| Self-Study | | Format: On-Demand | 4 CPE | |
| 20SS-0180: Surgent's IA Module 2: Strategic Roles, Positioning, and Attributes of High Impact Audit Groups (Self-Study) (20SS-0180)Independence / objectivity and the internal audit functionInternal audit organizational reporting structure(s)Major roles and responsibilities of the internal audit activity and its members Effective oversight of the internal audit groupClarity and alignment of internal audit organizational governance/ documentation and messaging (including its charter, reporting lines/ structure, and policies/ procedures) Required knowledge, skills, and competencies of a high-quality internal audit groupOrientation and ongoing training / development needs of internal auditors (at all levels) |
| Self-Study | | Format: On-Demand | 4 CPE | |
| 20SS-0181: Surgent's IA Module 3: Critical Knowledge Foundations for Internal Auditors: Governance, Risk Management and Control (GRC) (Self-Study) (20SS-0181)*Governance, Risk Management, and Compliance/Control (GRC) -- Internal Auditor's positioning, roles, and responsibilities *IIA GRC guidance overview*COSO (Committee of Sponsoring Organizations) history, guidance, and frameworks overviews*Critical knowledge foundations and fundamentals: *Governance *Risk Management/Enterprise Risk Management (ERM) *Internal Control *Compliance *Fraud Deterrence/Fraud Risk Management *IT/Cyber security risks/controls*Effective GRC coverage related alignment/integration opportunities and strategies for IAs*Industry specific guidance/ considerations |
| Self-Study | | Format: On-Demand | 4 CPE | |
| 20SS-0182: Surgent's IA Module 4: Maximizing Internal Audit (IA) Value, Coverage, Assurance and Reliance (Self-Study) (20SS-0182)*IAs' unique and vital value-adding propositions*SOX (Sarbanes Oxley Act) impact on the (Internal and External) auditing profession*Key IA assurance coverage roles and responsibilities regarding: *Strategic and entity-level controls and objectives *Internal Control over Financial Reporting (ICFR) *Operations efficiency and effectiveness *Compliance with laws and regulations *Optimizing Internal/External Audit (and other Independent Assurance Activities) coordination and reliance (for SOX and non-SOX engagements): *Maximizing assurance coverage efficiencies and effectiveness *Achieving excellence in stakeholder servicing and value adding |
| Self-Study | | Format: On-Demand | 4 CPE | |
| 20SS-0183: Surgent's IA Module 5: Internal Audit (IA) Risk Assessment and Planning (Self-Study) (20SS-0183)*IA program foundation(s): IA risk assessment and planning *IA Risk Assessment and Planning Standards review*Enterprise (macro) level internal audit risk assessment and planning including entity level/ wide audit scope, frequency and objectives determinations*Process and engagement (micro) level risk assessment and planning, including the alignment and integration with enterprise risk assessment, planning and engagement level scope and objectives determinations*Engagement level scope and objectives determinations*Internal control design and documentation fundamentals*Audit program development and updating |
| Self-Study | | Format: On-Demand | 4 CPE | |
| 20SS-0184: Surgent's IA Module 6: Internal Audit (IA) Fieldwork Fundamentals and Documentation Essentials (Self-Study) (20SS-0184)*Fieldwork fundamentals, including a discussion of the following: *Types and nature of fieldwork *Technical skills development *Compliance testing of internal controls *Substantive testing of accounts/balances *IT/Cyber Security control reviews/testing *Audit sampling fundamentals: Statistical/Non-Statistical *Audit evidence and evidence gathering techniques *Analytical/problem-solving skills development: Identification and analysis of control deficiencies/issues *Time management, organization, and communication skills development *Workpaper preparation and documentation basics, including best practice techniques, and workpaper self-review |
| Self-Study | | Format: On-Demand | 4 CPE | |
| 20SS-0185: Surgent's IA Module 7: Internal Audit (IA) Engagement Management and Administration (Self-Study) (20SS-0185)*IA activity and engagement level management overview*The fundamentals of highly effective IA engagement management *Engagement planning, supervision, administration, and monitoring*Time and resource management, including scheduling, budgeting, status updating, tracking and follow up*Audit reporting and report writing*Engagement team and stakeholder/partner communications, meetings, and relationship dynamics and development |
| Self-Study | | Format: On-Demand | 4 CPE | |
| 20SS-0186: Surgent's IA Module 8: The Internal Audit (IA) Activity Quality/Excellence Continuum! (Self-Study) (20SS-0186)*Defining "Quality" and "Excellence" for an IA activity: your "Defining Moments"!*Quality Assurance and Improvement Program (QAIP): an overview*QAIP Standards review*Requirements of the QAIP: Internal/External Assessments*Moving beyond standards compliance to highest-level quality and impact internal auditing*It's all about stakeholders and maximizing stakeholder value*Advanced skills/leadership development for Internal Auditors*The IA "Success Quadrant" and Never-Ending Quality/Excellence Continuum |
| Self-Study | | Format: On-Demand | 4 CPE | |
| 20SS-0188: Surgent's This Year's Top Tax and Financial Planning Ideas (Self-Study) (20SS-0188)*An update on income tax and estate-planning ideas, including any recent changes*Highlights of the Tax Cuts & Jobs Act including Section 199A deduction*Tax ideas for the current year*Financial planning strategies including planning with Roth and Traditional IRAs as well as Qualified Plans*Maximizing retirement plan benefits*Miscellaneous tax-planning techniques that can add up to significant tax savings*How to use the whole family for tax savings*The changing Social Security landscape: what it means for planning*Up-to-the-minute ideas reflecting new tax law changes in cases, regulations, and rulings |
| Self-Study | | Format: Downloadable PDF | 4 CPE | |
| 20SS-0189: Surgent's This Year's Best Income Tax, Estate Tax and Financial Planning Ideas (Self-Study) (20SS-0189)*The best new income tax and estate-planning ideas, including items from tax reform*Highlights of the Tax Cuts & Jobs Act including the Section 199A deduction*Major 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 |
| Self-Study | | Format: Downloadable PDF | 12 CPE | |
| 20SS-0190: Surgent's Innovative Forecasting and Budgeting: Moving Beyond the Traditional Techniques (Self-Study) (20SS-0190)*Sales/income plan *Intermediate planning *Technology plan *Capital equipment planning *One-year operating plan *Monthly planning *Cash plan *Risk plan |
| Self-Study | | Format: Downloadable PDF | 4 CPE | |
| 20SS-0191: Surgent's Individual and Financial Planning Tax Camp (Self-Study) (20SS-0191)*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*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*What to do about itemized deductions*Trans-generational planning: conversions, income and gain-splitting*HSAs*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: Downloadable PDF | 8 CPE | |
| 20SS-0192: Surgent's Individual and Financial Planning Tax Camp (Self-Study) (20SS-0192)*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*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*What to do about itemized deductions*Trans-generational planning: conversions, income and gain-splitting*HSAs*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 | |
| 20SS-0195: Surgent's 2019 Tax Update (Self-Study) (20SS-0195)*Reduction in individual and corporate tax rates*Taxation of pass-through entities*Deduction of home mortgage interest*State and local tax deductions*New alimony rules*Standard deduction and itemized deductions*Child tax credit*Use of Section 529 accounts*Survival of personal AMT and repeal of corporate AMT*Estate and gift tax*Bonus depreciation rules and expansion of Section 179 *Business interest*Modification of NOL rules*Practice aids, including all the numbers applicable for the current year -- inflation-adjusted amounts, mileage rates, retirement contributions, and more |
| Self-Study | | Format: Downloadable PDF | 3 CPE | |
| 20SS-0196: Surgent's Taking Advantage of Installment Sales and Like-Kind Exchanges (Self-Study) (20SS-0196)*How does the IRC define an installment sale under Section 453?*When can a taxpayer utilize the provisions of IRC Section 453?*When should a taxpayer utilize the provisions of an installment sale and when should it be avoided*How does the issue of a "dealer" vs. a "non-dealer" impact the use of the installment sale method*How to report an installment sale when related parties are involved*How to calculate an installment sale*How has the Tax Cuts and Jobs Act impacted the use of the Installment Sale Method*What is a like-kind exchange as defined by IRC Section 1031*When can a taxpayer utilize the provisions of IRC Section 1031*What types of real property are eligible for like-kind exchange treatment and what types are not*What is "boot" and how does it impact the like-kind exchange deferral*How to calculate a like-kind exchange including any taxable portion*How has the Tax Cuts and Jobs Act impacted the use of like-kind exchanges |
| Self-Study | | Format: Downloadable PDF | 4 CPE | |
| 20SS-0197: Surgent's Individual Tax Planning Ideas (Self-Study) (20SS-0197)*Review of pertinent changes from tax reform*Reading a tax return for developing client-specific tax strategies *Identifying tax opportunities: reviewing the prior-year return to develop a plan for the future*Compensation and fringe benefit issues *Is the client in the right mix of investment vehicles?*Identify clients with net investment income tax problems and the potential ways to reduce or eliminate them*All in the family: Tax tactics for spouses, children, and parents*Understanding the environment: what's new, what's expired or expiring, and what's likely to change |
| Self-Study | | Format: Downloadable PDF | 4 CPE | |
| 20SS-0198: Surgent's The Top Five Tax Issues in Dealing with LLCs and Partnerships (Self-Study) (20SS-0198)*Summary of important provisions of the Tax Cuts and Jobs Act of 2017, specifically including the critical Section 199A and the final regulations thereunder*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 |
| Self-Study | | Format: Downloadable PDF | 4 CPE | |
| 20SS-0200: Surgent's Accounting for Long-Term Assets: Addressing the Challenging Issues (Self-Study) (20SS-0200)*Accounting for transactions involving long-term assets*Recognition and measurement of goodwill*The various impairment models for goodwill and other long-term assets*Recent changes in accounting standards impacting long-term assets |
| Self-Study | | Format: Downloadable PDF | 4 CPE | |
| 20SS-0201: Surgent's Revenue Recognition for Long-Term Construction and Similar Contracts: Topic 606 Implementation Challenges (Self-Study) (20SS-0201)*Topic 606's five-step revenue recognition model*Determining whether to recognize revenue over time or at a point in time under Topic 606*Other unique considerations in applying the five-step model for entities currently using SOP 81-1*Lessons learned and best practices from entities already adopting Topic 606 |
| Self-Study | | Format: Downloadable PDF | 4 CPE | |
| 20SS-0202: Surgent's Revenue Recognition for Long-Term Construction and Similar Contracts: Topic 606 Implementation Challenges (Self-Study) (20SS-0202)*Topic 606's five-step revenue recognition model*Determining whether to recognize revenue over time or at a point in time under Topic 606*Other unique considerations in applying the five-step model for entities currently using SOP 81-1*Lessons learned and best practices from entities already adopting Topic 606 |
| Self-Study | | Format: On-Demand | 4 CPE | |
| 20SS-0203: Surgent's Introduction to Mergers and Reorganizations (Self-Study) (20SS-0203)*Sale of corporate assets and allocation of purchase price, including a case study *More on allocations of personal goodwill, covenants not to compete, consulting agreements and intangible property *The issues in the purchase of C Corporation stock *Tax free acquisitions and reorganizations with helpful charts and cases *Special issues of S Corporation transactions *A whole chapter devoted to the complexities of 338 elections and 338(h)(10) *Limits on using NOLs |
| Self-Study | | Format: Downloadable PDF | 8 CPE | |
| 20SS-0207: Surgent's Getting Ready for Busy Season: Key Changes Every Tax Practitioner Should Know (Self-Study) (20SS-0207)*A tour of the most recent changes starting from gross income and ending with alternative minimum tax (AMT) and selected credits including the latest IRS guidance on recent tax legislation*Hot, hidden, or miscellaneous developments affecting the upcoming tax season*Review of new laws and changes in old forms to provide a familiarity for the upcoming tax season*Key new tax and practice developments and how they impact the current-year tax forms for individuals |
| Self-Study | | Format: Downloadable PDF | 4 CPE | |
| 20SS-0208: Surgent's Getting Ready for Busy Season: Key Changes Every Tax Practitioner Should Know (Self-Study) (20SS-0208)*A tour of the most recent changes starting from gross income and ending with alternative minimum tax (AMT) and selected credits including the latest IRS guidance on recent tax legislation*Hot, hidden, or miscellaneous developments affecting the upcoming tax season*Review of new laws and changes in old forms to provide a familiarity for the upcoming tax season*Key new tax and practice developments and how they impact the current-year tax forms for individuals |
| Self-Study | | Format: On-Demand | 4 CPE | |
| 20SS-0209: Surgent's Examining the New Lease Accounting Standard: More Than Meets the Eye (Self-Study) (20SS-0209)*ASU No. 2016-02, Leases (Topic 842)*Overall lease accounting guidance*Lessor Accounting 101*Lessee Accounting 101*Detailed review of accounting by lessees and lessors*Sale and leaseback transactions*Transition guidance*Other operational issues*Recently issued updates to the lease accounting guidance*Feedback from the public company adoption of Topic 842 |
| Self-Study | | Format: Downloadable PDF | 4 CPE | |
| 20SS-0210: Surgent's Latest Developments in Nonprofit Accounting and Auditing (Self-Study) (20SS-0210)*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 nonprofits*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 |
| Self-Study | | Format: Downloadable PDF | 8 CPE | |
| 20SS-0211: Surgent's Implementing Topic 606: Tackling the Tough Issues in Adopting the New Revenue Recognition Standard (Self-Study) (20SS-0211)*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 | |
| 20SS-0212: Surgent's Implementing Topic 606: Tackling the Tough Issues in Adopting the New Revenue Recognition Standard (Self-Study) (20SS-0212)*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: On-Demand | 8 CPE | |
| 20SS-0213: Surgent's Preparing C Corporation Tax Returns for New Staff and Paraprofessionals (Self-Study) (20SS-0213)*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 |
| Self-Study | | Format: Downloadable PDF | 10 CPE | |
| 20SS-0214: Surgent's Preparing C Corporation Tax Returns for New Staff and Paraprofessionals (Self-Study) (20SS-0214)*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 |
| Self-Study | | Format: On-Demand | 8 CPE | |
| 20SS-0215: Surgent's Preparing Individual Tax Returns for New Staff and Paraprofessionals (Self-Study) (20SS-0215)*Preparation of various Form 1040 individual tax returns and schedules; provided answers include "filled-in" forms*Coverage of Section 199A qualified business income, its calculation, limitations, and examples*Malodorous Form 8867*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*Charitable contributions substituting for taxes, IRS says -- No!*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 | |
| 20SS-0216: Surgent's Preparing Individual Tax Returns for New Staff and Paraprofessionals (Self-Study) (20SS-0216)*Preparation of various Form 1040 individual tax returns and schedules; provided answers include "filled-in" forms*Coverage of Section 199A qualified business income, its calculation, limitations, and examples*Malodorous Form 8867*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*Charitable contributions substituting for taxes, IRS says -- No!*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: On-Demand | 8 CPE | |
| 20SS-0217: Surgent's CFO/Controller's Roadmap to Organization Success With Integrated Planning, Forecasting and Budgeting (Self-Study) (20SS-0217)*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 | |
| 20SS-0218: Surgent's CFO/Controller's Roadmap to Success: Integrated Planning, Forecasting and Budgeting (Self-Study) (20SS-0218)*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: Downloadable PDF | 8 CPE | |
| 20SS-0219: Surgent's Partnership and LLC Core Tax Issues From Formation Through Liquidation (Self-Study) (20SS-0219)*Discuss new pass-through basis calculations required as attachments to certain individual returns*Excess Business Losses and new rules for NOLs*Comprehensive case on partnership/partner application of the Business Interest Deduction*When to use "704(b) basis" for capital accounts versus "tax basis"*Detailed rules of Section 704 for preventing the shifting of tax consequences among partners or members*Unreasonable uses of the traditional & curative allocation methods*Multiple layers of Section 704(c) allocations*Business situations & partnerships that qualify; others that do not*Treatment of recourse versus nonrecourse debt basis*How to calculate basis limitations and its implication on each partner's own 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 new member*Special allocations require "substantial economic effect"; what are the requirements?*LLCs and self-employment tax to the members*Distributions -- current or liquidating, cash or property including the substituted basis rule*Termination/liquidation of an LLC |
| Self-Study | | Format: Downloadable PDF | 8 CPE | |
| 20SS-0220: Surgent's Select Estate and Life Planning Issues for the Middle-Income Client (Self-Study) (20SS-0220)*More than 20 documents that clients should have that are neither a will nor a trust*Provisions you need in a will*Trusts and other arrangements for children*Durable powers of attorney for healthcare and for financial matters*Realistic retirement goals*Developments relative to estate tax, and the implications for planning |
| Self-Study | | Format: Downloadable PDF | 4 CPE | |
| 20SS-0221: Surgent's Estate and Life Planning Issues for the Middle-Income Client (Self-Study) (20SS-0221)*More than 20 documents that should be reviewed that are neither a will nor trust*Applicable rates, and tactics that may be used to minimize them*Reducing the impact of ancillary administration*Provisions you need in a will*When a trust is needed for children*Durable powers of attorney, for financial matters and for healthcare*Realistic retirement goals*Management of insurance: liability, disability, and life*Dealing with marriage and divorce*Titling assets effectively*Avoiding the loss of capital and passive losses at death*Portability of the deceased spouse's unused exemption amount*Developments relative to estate tax, and the implications for planning |
| Self-Study | | Format: Downloadable PDF | 8 CPE | |
| 20SS-0222: Surgent's Microsoft PowerPoint 2016: Getting Started (Self-Study) (20SS-0222)*Identify elements of the PowerPoint Start screen; select a template to create a new presentation*Identify PowerPoint window elements*Recognize ways to insert slides, apply a theme, and add slide content*Recognize how to switch between views; then preview, and print a presentation*Select PowerPoint options; identify ways to get Help in PowerPoint*Recognize ways to delete and reposition slides*Select options to spell check a presentation*Recognize ways to insert and format slide objects*Identify how to add transition and animation effects*Select options to set up a slide show*Identify how to create, save, and use a custom theme and custom template*Recognize techniques for integrating Excel data and charts with PowerPoint slides*Identify how to insert the date, slide numbers, and footer text*Select the slide show controls*Select Presenter view to run a slide show |
| Self-Study | | Format: Downloadable PDF | 6 CPE | |
| 20SS-0223: Surgent's Microsoft Excel 2016: Working with PivotTables and PivotCharts (Self-Study) (20SS-0223)*Methods to Create a PivotTable*Recognizing Multiple Ways to Format a PivotTable*Modifying a PivotTable and Reviewing Data*Creating a PivotChart*Formatting a PivotChart*Modifying a PivotChart |
| Self-Study | | Format: Downloadable PDF | 4 CPE | |
| 20SS-0224: Surgent's Microsoft Excel 365/Excel 2019: Getting Started with PivotTables and PivotCharts (Self-Study) (20SS-0224)*Use the PivotTable button to create a PivotTable*Use the Recommend PivotTables button to create a PivotTable*Use the Quick Analysis feature to create a PivotTable*Use the Summarize as PivotTable button with the Data Model to create a PivotTable*Format the PivotTable values using a shortcut menu*Change the PivotTable layout using the PivotTable Tools Design tab*Rearrange, hide and show subtotals and grand totals using the PivotTable Tools Design tab*Apply a PivotTable style using the PivotTable Tools Design tab*Refresh a PivotTable using the PivotTable Tools Analyze tab or keyboard shortcut*Filter a PivotTable using the filtering arrows*Modify the PivotTable structure using the Field List*Filter a PivotTable using slicers*Add a calculated field to a PivotTable using the PivotTable Tools Analyze tab*Modify the Value Field Settings using a shortcut menu*Use the PivotChart button to create an embedded PivotChart*Use the standard Excel charting buttons to create a PivotChart*Use a keyboard shortcut to create a PivotChart on its own chart sheet*Create a PivotChart and linked PivotTable simultaneously*Add or remove chart elements using the Chart Elements button*Change the chart style and color scheme using the Chart Styles button*Change the chart layout using the PivotChart Tools Design tab*Select and format individual chart elements using the PivotChart Tools Format tab*Filter the PivotChart using the Pivot Field buttons*Change the chart type and subtype using a shortcut men*Add, remove, and reposition the PivotChart fields using the Field List*Switch the row/column orientation using the PivotChart Tools Design tab |
| Self-Study | | Format: Downloadable PDF | 4 CPE | |
| 20SS-0225: Surgent's The 2018 Yellow Book Revision (Self-Study) (20SS-0225)*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 |
| Self-Study | | Format: Downloadable PDF | 4 CPE | |
| 20SS-0226: Surgent's The 2018 Yellow Book Revision (Self-Study) (20SS-0226)*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 |
| Self-Study | | Format: On-Demand | 4 CPE | |
| 20SS-0227: Surgent's Real Estate Taxation: Critical Considerations (Self-Study) (20SS-0227)*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 |
| Self-Study | | Format: Downloadable PDF | 4 CPE | |
| 20SS-0228: Surgent's Real Estate Taxation: Critical Considerations (Self-Study) (20SS-0228)*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 |
| Self-Study | | Format: On-Demand | 4 CPE | |
| 20SS-0229: Surgent's Real Estate Tax Boot Camp (Self-Study) (20SS-0229)*Installment sales*Rental operations*Depreciation and recapture*Determination of basis*Passive activity losses*At-risk rules*Like-kind exchanges*Calculation of gain or loss on sale of real estate |
| Self-Study | | Format: Downloadable PDF | 8 CPE | |
| 20SS-0230: Surgent's Guide to the Topic 606 Revenue Recognition Model for All CPAs (Self-Study) (20SS-0230)*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 |
| Self-Study | | Format: Downloadable PDF | 4 CPE | |
| 20SS-0231: Surgent's Guide to the Topic 606 Revenue Recognition Model for All CPAs (Self-Study) (20SS-0231)*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 |
| Self-Study | | Format: On-Demand | 4 CPE | |
| 20SS-0232: Surgent's Reducing Your Business Owner Clients' Exposure to Social Security and Self-Employment Taxes (Self-Study) (20SS-0232)*Section 1402(a)(1) exclusions from the definition of self-employment income*Application of the SE tax to members of limited liability companies *Taking a self-employed owner's health insurance deductions taken against self-employment tax *How using the S Corporation and the MMLLC treated as a partnership can help reduce an individual's exposure to self-employment tax *How hiring a spouse and/or children helps reduce self-employment tax * Differentiating between income treated as self- employment income and income that is not self-employment income |
| Self-Study | | Format: On-Demand | 2 CPE | |
| 20SS-0233: Surgent's Section 754 Step-Up in Basis: Understanding the Tax Issues for Partnerships and LLCs (Self-Study) (20SS-0233)*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 |
| Self-Study | | Format: On-Demand | 2 CPE | |
| 20SS-0235: Surgent's Share-Based Payments: Understanding the Nuances of ASC Topic 718 (Self-Study) (20SS-0235)*Common types of share-based payment compensation awards*ASC Topic 718, Compensation, Stock Compensation*Accounting for the income tax implications of share-based payment compensation awards*Basic valuation techniques for share-based payment awards*Presentation and disclosure issues*New accounting and tax guidance in the area of share-based payment awards |
| Self-Study | | Format: Downloadable PDF | 4 CPE | |
| 20SS-0236: Surgent's Share-Based Payments: Understanding the Nuances of ASC Topic 718 (Self-Study) (20SS-0236)*Common types of share-based payment compensation awards*ASC Topic 718, Compensation, Stock Compensation*Accounting for the income tax implications of share-based payment compensation awards*Basic valuation techniques for share-based payment awards*Presentation and disclosure issues*New accounting and tax guidance in the area of share-based payment awards |
| Self-Study | | Format: On-Demand | 4 CPE | |
| 20SS-0237: Surgent's S Corporation Taxation: Advanced Issues (Self-Study) (20SS-0237)*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*Tax Cuts and Jobs Act of 2017 |
| Self-Study | | Format: Downloadable PDF | 4 CPE | |
| 20SS-0238: Surgent's Securing a Comfortable Retirement (Self-Study) (20SS-0238)*Retirement planning using variables such as desired lifestyle, travel plans, housing plans, medical needs, and family needs to customize a retirement plan unique to the client*Using the residence and other real estate as retirement assets through equity and rent*Using the small business as a retirement resource through creative retirement plans, non-qualified deferred compensation, and converting the value of the business through sales within the family or to an outside party*An overview of portfolio management for retirees, including: sustainable portfolio withdrawal rates; balancing investments between income and equity, and taxable and nontaxable; and asset liquidation and distribution timing to minimize the tax impact of retirement distributions and maximize cash flow from retirement vehicles and Social Security*Developing a three-legged retirement stool of employer retirement, savings, and Social Security, and timing the use of the legs of the stool to maximize after tax retirement benefits*Analysis of the most current/important research on retirement planning and sustaining retirement income levels and lifestyles and the impact of the most recent tax laws, regulations, and rulings |
| Self-Study | | Format: Downloadable PDF | 6 CPE | |
| 20SS-0239: Surgent's Securing a Comfortable Retirement in the Age of Spending (Self-Study) (20SS-0239)*Retirement planning using variables such as desired lifestyle, travel plans, housing plans, medical needs and family needs to customize a retirement plan unique to the client*Using the residence and other real estate as retirement assets through equity and rent*Using the small business as a retirement resource through creative retirement plans, non-qualified deferred compensation, and converting the value of the business through sales within the family or to an outside party*Asset allocation, portfolio management, portfolio rebalancing, and investment selection concepts, before and after retirement, tax-saving investment transactions, and the optimal asset mix between retirement plans and taxable savings*Developing a three-legged retirement stool of employer retirement, savings, and Social Security, and timing the use of the legs of the stool to maximize after tax retirement benefits*Distribution/asset liquidation planning including the pros and cons of various annuity options, guidelines/strategies using the minimum required distribution rules for qualified plans and IRAs, beneficiary elections, and the use of trusts*Sustainable portfolio withdrawal rates during retirement for differing stock/bond/cash asset allocations, inflation rates, and tax rates both from tax deferred accounts and taxable accounts*Analysis of the most current/important research on retirement planning and sustaining retirement income levels and lifestyles and the impact of the most recent tax laws, regulations, and rulings |
| Self-Study | | Format: Downloadable PDF | 12 CPE | |
| 20SS-0240: Surgent's Securing a Comfortable Retirement in the Age of Spending (Self-Study) (20SS-0240)*Retirement planning using variables such as desired lifestyle, travel plans, housing plans, medical needs and family needs to customize a retirement plan unique to the client*Using the residence and other real estate as retirement assets through equity and rent*Using the small business as a retirement resource through creative retirement plans, non-qualified deferred compensation, and converting the value of the business through sales within the family or to an outside party*Asset allocation, portfolio management, portfolio rebalancing, and investment selection concepts, before and after retirement, tax-saving investment transactions, and the optimal asset mix between retirement plans and taxable savings*Developing a three-legged retirement stool of employer retirement, savings, and Social Security, and timing the use of the legs of the stool to maximize after tax retirement benefits*Distribution/asset liquidation planning including the pros and cons of various annuity options, guidelines/strategies using the minimum required distribution rules for qualified plans and IRAs, beneficiary elections, and the use of trusts*Sustainable portfolio withdrawal rates during retirement for differing stock/bond/cash asset allocations, inflation rates, and tax rates both from tax deferred accounts and taxable accounts*Analysis of the most current/important research on retirement planning and sustaining retirement income levels and lifestyles and the impact of the most recent tax laws, regulations, and rulings |
| Self-Study | | Format: On-Demand | 8 CPE | |
| 20SS-0241: Surgent's S Corporation Core Tax Issues From Formation Through Liquidation (Self-Study) (20SS-0241)*What exactly is terminating S Corporations today*Excess business losses and new rules for NOLs*Comprehensive case on Partnership/Partner application of the Business Interest Deduction*The Light Brigade failed due to poor instructions; let's follow the right path in basis calculations*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?*Are we to expect 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 | |
| 20SS-0242: Surgent's How to Settle a Client's Estate (Self-Study) (20SS-0242)*Issues involved when settling an estate -- marshaling of assets, payment of creditors, & distribution and accounting to beneficiaries*Explaining the needs and limitations of durable powers of attorney, health care directives, and living wills*Why a will is probated, and on what grounds it may be challenged*Comprehensive checklists on how to read a will, duties of an executor and trustee, and much more*Identification and report of estate assets*What to do and what not to do as a fiduciary, executor, or trustee -- duty of care, investment, informing, payment of debts and taxes, defending a will contest*How executors and trustees interact with beneficiaries*Elective shares, and when a spouse might make that choice*What a trustee needs to know about incompetents and minors*Rights of creditors, third parties, and beneficiaries*Key issues in transferring property to a trust and from a trust or estate to a beneficiary*Identifying income, estate, and inheritance taxes*Fiduciary accounting -- principal and income concepts*An introduction to drafting an account, and why it is relevant*Administration of revocable trusts*Estate basis reporting |
| Self-Study | | Format: Downloadable PDF | 10 CPE | |
| 20SS-0243: Surgent's Buying and Selling a Business: Tax and Structuring Overview (Self-Study) (20SS-0243)*An overview of the beginning of the process and documents for preliminary tax planning*Recognizing the need for due diligence in acquisitions -- checklists of important points*Deemed asset sales -- Is Section 338 or Section 338(h)(10) appropriate?*The impact of the Section 197 amortizable intangibles regulations on the acquisition and disposition of a business*How to allocate purchase price for tax advantage*Planning to avoid double taxation under repeal of the General Utilities doctrine*Special problems and opportunities when an S Corporation is the buyer or seller*Installment sale and interest issues*Avoiding tax pitfalls and recognition of tax planning opportunities*Unique issues in buying and selling of LLC/partnership interests*Impact of the Net Investment Income Tax (NIIT) and the Section 199A pass-through deduction on the tax due on the sale of a pass-through entity *Individually owned goodwill |
| Self-Study | | Format: On-Demand | 4 CPE | |
| 20SS-0244: Surgent's Buying and Selling a Business: Critical Tax and Structuring Issues (Self-Study) (20SS-0244)*Spreadsheet analysis to develop an offer price using the discounted cash flow and alternate valuation methods*Negotiation points and goals from the buyer and seller standpoints*Understanding confidentiality agreements, memorandums of understanding, and asset purchase agreements*Recognizing the need for due diligence in acquisitions -- checklists of important points*Deemed asset sales -- Is Section 338 or Section 338(h)(10) appropriate?*The impact of the Section 197 amortizable intangibles regulations on the acquisition and disposition of a business*How to allocate purchase price for tax advantage*Impact of the Net Investment Income Tax (NIIT) and the Section 199A pass-through deduction on the tax due on the sale of a pass-through entity*Changes in strategy under the new tax laws*Liquidations as alternatives to sales of a business*Planning to avoid double taxation under repeal of the General Utilities doctrine*Special problems and opportunities when an S Corporation is the buyer or seller*Installment sale and interest issues*Avoiding tax pitfalls and recognition of tax planning opportunities*Bootstrap acquisitions*State tax issues, including tax clearance certs*Unique issues in buying and selling of LLC/partnership interests*Individually owned goodwill |
| Self-Study | | Format: Downloadable PDF | 8 CPE | |
| 20SS-0245: Surgent's Selected Issues in Preparation of 1040 Individual Income Tax Returns (Self-Study) (20SS-0245)*Preparation of various Form 1040 individual tax returns and schedules; provided answers include 'filled-in' forms* How the Affordable Care Act affects tax returns* Self-employed person issues including Schedule C deductions and detailed case* Depreciation deductions including Section 179, bonus depreciation and MACRS deductions* Sale of depreciable assets used in a trade or business* How to handle rental property and how the passive loss rules flow to the tax forms* IRA contributions and distributions* Distributions from qualified retirement plans, pensions, and annuities* Retirement contributions and education credits and deductions* Tax computations including the Alternative Minimum Tax* Individual problems illustrating form preparation for various items* Impact of recent legislation and forms changes on the 1040 |
| Self-Study | | Format: Downloadable PDF | 10 CPE | |
| 20SS-0246: Surgent's Individual Income Tax School (Self-Study) (20SS-0246)*Effects of recent legislation, including the Qualified Business Income deduction*Filing information, filing status, personal exemptions, dependents, the standard deduction, etc.*Wages and salaries*Interest income, dividend income, mutual funds, Social Security*Figuring tax*Basic income tax preparation, Form 1040 and Schedules 1 -- 6*Capital gains and losses*Medical and dental expenses, charitable contributions*IRA contributions and distributions*Distributions from qualified retirement plans, pensions, and annuities*Profit and loss from business or profession and self-employment tax*Depreciation*Rental income and expenses*Preparation of Schedules A, B, C, D, E, and Forms 4562, 4797, and more |
| Self-Study | | Format: Downloadable PDF | 16 CPE | |
| 20SS-0247: Surgent's Accounting, Audit, and Attest Update for Practitioners with Small-Business Clients (Self-Study) (20SS-0247)*Private company standard setting activities*Small and medium-sized business related ASUs*Revenue recognition and leases update*Special purpose frameworks -- Cash, modified cash, and tax basis*Common small and medium-sized business financial statement errors and deficiencies*SSARS No. 21, Clarification and Recodification, including the new preparation of financial statements non-attest service as well as the impact of SSARS No. 22, 23, and 24*Other types of small and medium-sized business attest engagements -- examinations, reviews and agreed-upon procedures engagements on financial forecasts and projections, and pro forma financial information |
| Self-Study | | Format: Downloadable PDF | 8 CPE | |
| 20SS-0248: Surgent's Small-Business Accounting, Audit and Attest Update (Self-Study) (20SS-0248)*Small and medium-sized business related ASUs, including recent PCC activities*Revenue recognition and leases update*Special purpose frameworks -- Cash, modified cash, and tax basis*Common small and medium-sized business financial statement errors and deficiencies*SSARS No. 21, Clarification and Recodification, including the new preparation of financial statements non-attest service as well as the impact of SSARS No. 22, 23, and 24*Other types of small and medium-sized business attest engagements -- Examinations, reviews, and agreed-upon procedures engagements on financial forecasts and projections, and pro forma financial information |
| Self-Study | | Format: Downloadable PDF | 4 CPE | |
| 20SS-0249: Surgent's Strategies for Maximizing Social Security Benefits (Self-Study) (20SS-0249)*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 |
| Self-Study | | Format: On-Demand | 2 CPE | |
| 20SS-0250: Surgent's Advanced Concepts in SSARS and Nonattest Services: Are You Certain You Are in Compliance? (Self-Study) (20SS-0250)*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 |
| Self-Study | | Format: Downloadable PDF | 8 CPE | |
| 20SS-0251: Surgent's Advanced Concepts in SSARS and Nonattest Services: Are You Certain You Are in Compliance? (Self-Study) (20SS-0251)*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 |
| Self-Study | | Format: On-Demand | 8 CPE | |
| 20SS-0253: Surgent's Maximizing Your Social Security Benefits (Self-Study) (20SS-0253)*Retirement benefits: What the amount of benefits is in various circumstances*Spousal benefits: Should a spouse return to work? What benefits does a spouse have and when and how do they relate to benefits decisions by the client?*Claiming Social Security: Advantages and disadvantages at ages 62, 66, and 70*Planning: What clients approaching retirement age should consider now with respect to benefits for them, their spouses, and their children*Coordinating benefits: Should you take Social Security first and higher-balance IRA distributions later, or take IRA balances first and enhanced Social Security benefits later? |
| Self-Study | | Format: Downloadable PDF | 8 CPE | |
| 20SS-0254: Surgent's Social Security and Medicare: Planning for You and Your Clients (Self-Study) (20SS-0254)*Legislative developments*A full chapter devoted to determining the best planning options for maximizing joint Social Security benefits*Retirement benefits: Amount of benefits in various circumstances; how the amounts are distributed within the family unit*Qualification: Has the client retired? How business entities may be used for Social Security advantage*Income taxation of Social Security: avoidance tactics*Spousal benefits: Should a spouse return to work? What benefits does a spouse have and when and how do they relate to benefits decisions by the client?*When can hiring the spouse increase overall benefits? Why should both spouses qualify for survivor benefits?*Disability benefits*When to start Social Security benefits: Advantages and disadvantages at ages 62, 66, and 70*Coordinating benefits: Should you take Social Security first and higher-balance IRA distributions later, or take IRA balances first and enhanced Social Security benefits later?*Pensions: Distribution strategies; how to use the minimum distribution rules in concert with Social Security benefits*IRAs: Is it time to convert to a Roth?*Medicare, Part D prescription drugs: what retirees need to know |
| Self-Study | | Format: Downloadable PDF | 16 CPE | |
| 20SS-0255: Surgent's Social Security and Medicare: Planning for You and Your Clients (Self-Study) (20SS-0255)*Legislative developments*A full chapter devoted to determining the best planning options for maximizing joint Social Security benefits*Retirement benefits: Amount of benefits in various circumstances; how the amounts are distributed within the family unit*Qualification: Has the client retired? How business entities may be used for Social Security advantage*Income taxation of Social Security: avoidance tactics*Spousal benefits: Should a spouse return to work? What benefits does a spouse have and when and how do they relate to benefits decisions by the client?*When can hiring the spouse increase overall benefits? Why should both spouses qualify for survivor benefits?*Disability benefits*When to start Social Security benefits: Advantages and disadvantages at ages 62, 66, and 70*Coordinating benefits: Should you take Social Security first and higher-balance IRA distributions later, or take IRA balances first and enhanced Social Security benefits later?*Pensions: Distribution strategies; how to use the minimum distribution rules in concert with Social Security benefits*IRAs: Is it time to convert to a Roth?*Medicare, Part D prescription drugs: what retirees need to know |
| Self-Study | | Format: On-Demand | 8 CPE | |
| 20SS-0257: Surgent's Advanced Individual Income Tax Return Issues (Self-Study) (20SS-0257)*New issues for the current year tax return*Installment sales -- understanding the complicated issues*Form 8582: Passive losses with carryovers -- Complicated case with filled-in forms*Capital gain and loss issues -- The problem with proper reporting of installment sales issues; when is a stock worthless; and much more…*At-risk rules: What a return preparer really needs to know*Passive loss issues -- You can't just trust your software. What to watch out for, and the questions you need your clients to answer in order to do it right!*Incentive and nonqualified stock options -- Reporting; key strategies for planning; dealing with the alternative minimum tax*Alternative minimum tax -- Understanding it; planning strategies to avoid it; using the minimum tax credit; explaining it to a client*Form 6251: Detailed calculation example*Understand how to properly report advanced transactions in financial instruments and investments*Understand the special problems and new issues for the current return*Identify the causes of alternative minimum tax liability and what can be done to reduce or eliminate it |
| Self-Study | | Format: Downloadable PDF | 12 CPE | |
| 20SS-0258: Surgent's Advanced Individual Income Tax Return Issues (Self-Study) (20SS-0258)*New issues for the current year tax return*Installment sales -- understanding the complicated issues*Form 8582: Passive losses with carryovers -- Complicated case with filled-in forms*Capital gain and loss issues -- The problem with proper reporting of installment sales issues; when is a stock worthless; and much more…*At-risk rules: What a return preparer really needs to know*Passive loss issues -- You can't just trust your software. What to watch out for, and the questions you need your clients to answer in order to do it right!*Incentive and nonqualified stock options -- Reporting; key strategies for planning; dealing with the alternative minimum tax*Alternative minimum tax -- Understanding it; planning strategies to avoid it; using the minimum tax credit; explaining it to a client*Form 6251: Detailed calculation example*Understand how to properly report advanced transactions in financial instruments and investments*Understand the special problems and new issues for the current return*Identify the causes of alternative minimum tax liability and what can be done to reduce or eliminate it |
| Self-Study | | Format: On-Demand | 8 CPE | |
| 20SS-0259: Surgent's Form 1120S Boot Camp: Step-by-Step Preparation with Completed Forms (Self-Study) (20SS-0259)*Gain a thorough understanding of federal income tax laws for S Corporations, from formation to tax return preparation issues*Key operational issues of separately stated versus non-separately stated income and expenses*The importance of Schedule M-1*Accurately account for basis, AAA, and distributions*Properly prepare and allocate items to the K-1 schedule*Complete coverage of any new legislation enacted before presentation*Identification of eligible shareholders*The requirements to make a timely or late election*Other developing issues and hot topics*Master two common tax forms, Depreciation (4562) and Sale of Assets (4797)*S Corporation reporting oddities*Accurately prepare S Corporation returns and reconcile book income to taxable income |
| Self-Study | | Format: Downloadable PDF | 8 CPE | |
| 20SS-0261: Surgent's Controller/CFO Update: Hot Topics Facing Today's Financial Professional (Self-Study) (20SS-0261)*Economic update*Managing for productivity*Metrics and benchmarking*Social media and the cloud |
| Self-Study | | Format: Downloadable PDF | 4 CPE | |
| 20SS-0262: Surgent's Controller/CFO Update: Hot Topics Facing Today's Financial Professional (Self-Study) (20SS-0262)*Economic update*Managing for productivity*Metrics and benchmarking*Social media and the cloud |
| Self-Study | | Format: On-Demand | 4 CPE | |
| 20SS-0263: Surgent's Current Developments and Best Practices for Today's CFOs and Controllers (Self-Study) (20SS-0263)*Economic update*Pricing and costing strategies*Expense control that works*Better credit decisions*Financial risk analysis*Enterprise risk management*Metrics and benchmarking*Use and misuse of derivatives*Improving bank relationships and cash management*Social media and the cloud |
| Self-Study | | Format: Downloadable PDF | 8 CPE | |
| 20SS-0264: Surgent's The Complete Trust Workshop (Self-Study) (20SS-0264)*Guide to legislative changes and their impact on trust planning, including the Tax Cuts and Jobs Act*Introduction to trusts with emphasis on typical provisions*Revocable living trusts*Common testamentary trust arrangements -- Bypass trusts, QTIP trusts, and other marital trusts*Asset protection trusts*Sophisticated trusts for estate planning and asset transfer -- GRATs, GRUTs, and QPRTs*Charitable trusts -- Charitable remainder trusts, charitable lead trusts, and pooled income funds*Irrevocable life insurance trusts*Medicaid trusts: special needs and Miller*Trusts for minors -- Sections 2503(b) and 2503(c), and other trusts*Dynasty trusts*Trusts to hold S Corporation stock*Special problems of estates and trusts relating to the 3.8-percent tax on investment income and specific solutions |
| Self-Study | | Format: Downloadable PDF | 16 CPE | |
| 20SS-0265: Surgent's Comprehensive Guide to Tax Depreciation, Expensing and Property Transactions (Self-Study) (20SS-0265)*Complete coverage of recent tax acts and any new legislation enacted before presentation*New technical correction Rev. Proc. 2019-13 -- use it or stand to lose second-year depreciation deductions for luxury automobiles*What are the components for real estate depreciation?*A new SUV or sedan, a study of depreciation alternatives*Permanency in Section 179 depreciation rules? How to maximize its use; when to use it; what property qualifies?*Sale of property and the depreciation recapture rules (Section Section 1245, 1250, unrecaptured Section 1250 gain for real estate, Section 291 for corporations)*How to depreciate like-kind exchange property*Reacquired installment sale property -- calculating potential gain and new basis*Understanding Section 197 amortization issues; how to handle intangible asset costs*Depreciation issues, tax-deferred exchanges, personal property converted to business property, & overview of home sale exclusion*Guide for compliance and planning issues from Pre-ACRS, ACRS, and MACRS depreciation and amortization rules*Cases and rulings of depreciation and amortization issues and how they impact clients, along with the useful planning opportunities |
| Self-Study | | Format: Downloadable PDF | 8 CPE | |
|