| 20CF-GOVT: MNCPA Audits of Local Governments Conference (20CF-GOVT) |
| 10/19/2020 | 8:30 a.m. - 4:30 p.m. | Brooklyn Center, MN | 8 CPE | |
| 20CF-NFPR: MNCPA Not-for-Profit Conference (20CF-NFPR) |
| 10/20/2020 | 8:30 a.m. - 4:30 p.m. | Brooklyn Center, MN | 8 CPE | |
| 20CF-EPFP: MNCPA Estate & Personal Financial Planning Conference (20CF-EPFP) |
| 6/16/2020 | 8:30 a.m. - 4:30 p.m. | Brooklyn Center, MN | 16 CPE | |
| New 20WCFUCI01: Understanding and Creating an Internal Control Structure (Webinar) (20WCFUCI01)* Underlying concepts of internal control* Defining where and why controls, policies and procedures are needed* Legacy control measures that are still important for businesses today* Creating control measures that address the use and protection of technology |
| 4/2/2020 | 8:30 a.m. - 4 p.m. | Online | 8 CPE | |
| 20CF-SALT: MNCPA SALT Conference (20CF-SALT) |
| 6/8/2020 | 8:30 a.m. - 4:40 p.m. | Plymouth, MN | 8 CPE / 1 Ethics | |
| 20CF-TECH: MNCPA Technology Conference (20CF-TECH) |
| 6/29/2020 | 8:30 a.m. - 4:30 p.m. | Bloomington, MN | 16 CPE / 2 Ethics | |
| 20CF-MBAC: MNCPA Management & Business Advisers Conference (MBAC20) (20CF-MBAC) |
| 6/23/2020 | 8 a.m. - 5 p.m. | Minneapolis, MN | 16 CPE / 6 Ethics | |
| 20CF-EBPA: MNCPA Audits of Employee Benefit Plans Conference (20CF-EBPA) |
| 5/18/2020 | 8:30 a.m. - 4:30 p.m. | Plymouth, MN | 8 CPE | |
| 20CF-CCWW: Candid Conversations With Women (20CF-CCWW) |
| 8/6/2020 | 1 - 4:40 p.m. | Twin Cities, MN | 4 CPE | |
| 20CF-TAXC: MNCPA Tax Conference (TAX20) (20CF-TAXC) |
| 11/16/2020 | 8 a.m. - 5 p.m. | Minneapolis, MN | 16 CPE | |
| 20CF-SCHL: MNCPA Audits of School Districts Conference (20CF-SCHL)*Legislative Update
*Legal Compliance Update
*Behavioral Ethics
*Technical Update
*Fraud
*Minnesota Department of Education Update
*Auditing Standards Refresher
*Cybersecurity |
| 6/1/2020 | 8:30 a.m. - 4:30 p.m. | Brooklyn Center, MN | 8 CPE | |
| 20CF-BVAL: MNCPA Business Valuation Conference (20CF-BVAL) |
| 10/26/2020 | 8:30 a.m. - 4:30 p.m. | Plymouth, MN | 8 CPE | |
| 20CF-EBPX: MNCPA Audits of Employee Benefit Plans Conference (Simulcast) (20CF-EBPX) |
| 5/18/2020 | 8:30 a.m. - 4:30 p.m. | Online | 8 CPE | |
| 20CF-SCHX: MNCPA Audits of School Districts Conference (Simulcast) (20CF-SCHX)*Legislative Update
*Legal Compliance Update
*Behavioral Ethics
*Technical Update
*Fraud
*Minnesota Department of Education Update
*Auditing Standards Refresher
*Cybersecurity |
| 6/1/2020 | 8:30 a.m. - 4:30 p.m. | Online | 8 CPE | |
| 20LEADAC: Leadership Academy (20LEADAC)*Workshop 1 (July 29): Leadership Foundations and Development Plans -- Explore leadership paradigms, key traits of successful CPA firm leaders and what it takes to build a strong personal leadership foundation. Assess your unique qualities and see how they impact your leadership approach as you start crafting your leadership development plan. Hear from prior Leadership Academy participants during a panel discussion. (8 CPE)
*Workshop 2 (Sept. 30): 360-Degree Leadership: Lead Well in All Directions -- Build on your progress and share the challenges and successes you've encountered so far. Get guidance on common work-life issues and find out how to handle the challenges of serving in a middle-management role. Expand your view of leadership to include upward and horizontal leadership, as well as self-leadership. (8 CPE)
*Workshop 3 (Nov. 6): Fill Your Toolbox: Essential Leadership Skills -- Sharpen the critical leadership tools needed to navigate various challenges and opportunities, from delegation and coaching to having tough conversations, handling conflict and leading effective meetings. Learn what it means to be an ethical leader and explore the issues other participants are having as you check in on your leadership development plan progress. (8 CPE/1 Ethics)
*Workshop 4 (Dec. 16): The Next Frontier: Become a Strategic Leader -- Polish your plan and find out how to elevate your value as a leader by developing your skills in strategic thinking, innovation and leading change. Gain inspiration on where your next leadership opportunity may lie, including options at the MNCPA. Wrap up by celebrating your success -- and committing to future leadership progress -- alongside the sponsoring partners from your firm. (8 CPE)
*Coaching Session -- To be scheduled by participantsIndividual 50-minute phone session with instructor to review your leadership development plan progress and focus on how you'll implement key action steps. (1 CPE) Register by May 29 and receive an additional, one-on-one leadership coaching session with Jon Lokhorst (qualifies for 1 extra CPE credit). |
| 7/29/2020 | 8:30 a.m. - 4:30 p.m. | Bloomington, MN | 33 CPE / 1 Ethics | |
| New 20WCFUCI02: Understanding and Creating an Internal Control Structure (Webinar) (20WCFUCI02)* Underlying concepts of internal control* Defining where and why controls, policies and procedures are needed* Legacy control measures that are still important for businesses today* Creating control measures that address the use and protection of technology |
| 4/2/2020 | 10:30 a.m. - 6 p.m. | Online | 8 CPE | |
| 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 | |
| 20WS-0196: Surgent's Establishing State Residency and Saving Your Clients Money (Webinar) (20WS-0196)*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 |
| 5/29/2020 | 12 - 2 p.m. | Online | 2 CPE | |
| 20WS-0514: The Best Individual Income Tax Update Course by Surgent (Webinar) (20WS-0514)*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 |
| 8/11/2020 | 10:30 a.m. - 6:30 p.m. | Online | 8 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-0415: Surgent's Industry Accountant Toolkit (Webinar) (20WS-0415)*Key tools used by businesses and financial professionals across the globe to measure performance *Detailed, real-world examples of businesses utilizing these tools |
| 7/16/2020 | 8 a.m. - 4 p.m. | Online | 8 CPE | |
| New 20WS-0740: Surgent's Managing Millennials (Webinar) (20WS-0740)*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 |
| 10/2/2020 | 12 - 2 p.m. | Online | 2 CPE | |
| 20WS-0394: Surgent's Share-Based Payments: Understanding the Nuances of ASC Topic 718 (Webinar) (20WS-0394)*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 guidance in the area of share-based payment awards |
| 7/10/2020 | 8 - 11:30 a.m. | Online | 4 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 | |
| New 20WS-0105: Surgent's Management Fundamentals (Webinar) (20WS-0105)*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 |
| 5/5/2020 | 12:30 - 4 p.m. | Online | 4 CPE | |
| 20WS-0293: Surgent's A Complete Guide to the New Yellow Book (Webinar) (20WS-0293)*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 |
| 6/18/2020 | 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 | |
| 20WS-0707: Surgent's Audits of 401(k) Plans: New Developments and Critical Issues (Webinar) (20WS-0707)*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 |
| 9/25/2020 | 8 a.m. - 4 p.m. | Online | 8 CPE | |
| 20WS-0227: Surgent's Examining the New Lease Accounting Standard: More Than Meets the Eye (Webinar) (20WS-0227)*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 |
| 6/5/2020 | 8 - 11:30 a.m. | Online | 4 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-0035: Surgent's Audits of 401(k) Plans: New Developments and Critical Issues (Webinar) (20WS-0035)*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 |
| 4/2/2020 | 8 a.m. - 4 p.m. | Online | 8 CPE | |
| 20WS-0801: Surgent's Annual Accounting and Auditing Update (Webinar) (20WS-0801)*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 |
| 10/20/2020 | 9 a.m. - 5 p.m. | Online | 8 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 | |
| New 20WS-0046: Surgent's Long-term Care and College Saving: Critical Topics for Today's Practitioner (Webinar) (20WS-0046)*Long-term care costs *Planning for extended care *Insurance *Asset based long-term care *College costs *Financial aid *Section 529 plans |
| 4/7/2020 | 12 - 2 p.m. | Online | 2 CPE | |
| 20WS-0427: Surgent's Section 199A: Applications and Challenges (Webinar) (20WS-0427)*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 |
| 7/20/2020 | 12 - 3:30 p.m. | Online | 4 CPE | |
| 20WS-0314: Surgent's Ethics for Tax Professionals (Webinar) (20WS-0314)*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 |
| 6/22/2020 | 9 - 11 a.m. | Online | 2 CPE / 2 Ethics | |
| 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 | |
| 20WS-0171: Surgent's QuickBooks: Reconciling Balance Sheet Accounts Has Never Been Easier (Webinar) (20WS-0171)*Identify and Correct File Issues *QuickBooks Cash Basis Calculations *Transaction Entry Tips and Tricks *Creating Balance Sheet Workpapers *Loan Amortization features included in QuickBooks |
| 5/21/2020 | 12 - 2 p.m. | Online | 2 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 |
| 12/12/2020 | 8 a.m. - 4 p.m. | Online | 8 CPE | |
| 20WS-0659: Surgent's Section 461(l): Loss Limitations After TCJA (Webinar) (20WS-0659)*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 |
| 9/15/2020 | 8 - 11:30 a.m. | Online | 4 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 | |
| New 20WS-0162: Surgent's Choosing the Right Business Entity (Webinar) (20WS-0162)*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 |
| 5/20/2020 | 9 - 11 a.m. | Online | 2 CPE | |
| 20WS-0203: Surgent's Guide to Calculating S Corporation Stock Basis and Creating and Maintaining Basis Worksheets (Webinar) (20WS-0203)*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 |
| 6/1/2020 | 12 - 2 p.m. | Online | 2 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 | |
| New 20WS-0706: Surgent's Top Business Tax Planning Strategies (Webinar) (20WS-0706)*Taking maximum advantage of the Section 199A 20% deduction *Consider whether the reduction in C corporation tax rates merits converting to a C corporation *Limit the impact of the new loss limitation rules for taxpayers other than C corporations *Take maximum advantage of the opportunity to deduct research and experimental expenditures *Avoid the limitation on the deduction of net business interest expense by electing ADS depreciation *Minimize the limitation of the deduction of expenses for entertainment and certain fringe benefits *Take advantage of more tax-efficient tax accounting methods |
| 9/24/2020 | 12 - 2 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-0780: Surgent's Preparing Not-for-Profit Financial Statements Under ASU No. 2016-14 (Webinar) (20WS-0780)*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 |
| 10/14/2020 | 8 a.m. - 4 p.m. | Online | 8 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 | |
| 20WS-0599: Surgent's Ethical Considerations for the CPA (Webinar) (20WS-0599)* Examine the CPA's role in today's economy * Compare similarities and differences between individual and business ethics * Explore the link between ethics, integrity and scruples * Discuss the basic attributes of ethics and professional conduct * Review the history of the CPA profession and the CPA's requirement to adhere to ethics policies and codes of conduct * Review the AICPA's Code of Professional Conduct and a CPA's responsibilities to the public, clients and colleagues * Discuss the common rules and statutes faced daily in the CPA profession. Case studies may also be utilized to present potential ethical dilemmas CPAs may face during their careers *Review CPA Independence violations by current legal case examples |
| 9/3/2020 | 8 - 11:30 a.m. | Online | 4 CPE / 4 Ethics | |
| 20WS-0746: Surgent's Looking Ahead: Predicting Future Financial Issues and Their Impact on Accountants in Industry (Webinar) (20WS-0746)*The future of medical care in the United States and impact on your employees and your costs *Future of Social Security and impact on retirement planning and employee retention *Impact on financial executive if the dollar is no longer the world currency *"Fate of the States" -- will the location of your business make you less competitive? *Future of workmen's compensation *Future of interest rates *Impact of greater reliance on technology *AICPA top 10 trends and technologies *National infrastructure *Impact of continuing uncertainty in markets |
| 10/5/2020 | 8 a.m. - 4 p.m. | Online | 8 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-0824: Surgent's Tax Forms Boot Camp: LLCs, Partnerships and S Corporations (Webinar) (20WS-0824)*Compare and contrast the tax consequences, opportunities, and pitfalls of operating a business as a partnership, LLC, or S corporation *Gain a comprehensive understanding of income tax laws for S corporations from eligibility and election, to tax return preparation, stock basis, and loss limitation issues *Recognize and properly handle special pass-through items of income and expense *Accurately prepare S corporation returns and reconcile book income to taxable income *Accurately prepare partnership returns and reconcile book income to taxable income *Properly handle the tax treatment of distributions to shareholders, partners, or members *Understand the special restrictions and sanctions for tax year end selection *Review the basics of partnership and LLC formation and basis calculation *Self-employment tax or NOT, for each entity *Filling in K-1s correctly for S corporations, partnerships, and LLCs *How the Affordable Care Act affects tax returns *The most frequently used forms and schedules, including some form "oddities" |
| 10/23/2020 | 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-0652: Surgent's Understanding the Foreign Account Tax Compliance Act (Webinar) (20WS-0652)*Taxpayers required to file Form 8938 *Specified foreign financial assets reportable on Form 8938 *FATCA reporting thresholds for those individuals living in the United States and those living abroad *FATCA treatment of jointly owned reportable assets *Meaning of a reportable "interest" in a specified foreign financial interest *Valuing specified foreign financial assets *Notable exceptions from the requirement to file Form 8938 *Mechanics of filing Form 8938 *Penalties for failure to file *Form 8938 and the FBAR *Foreign Institutional reporting under FATCA |
| 9/14/2020 | 9 - 11 a.m. | Online | 2 CPE | |
| 20WS-0200: Surgent's Compilations, Reviews and Preparations: Engagement Performance and Annual Update (Webinar) (20WS-0200)*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 |
| 5/30/2020 | 8 a.m. - 4 p.m. | Online | 8 CPE | |
| 20WS-0686: Surgent's Excel Tables and Conditional Summing (Webinar) (20WS-0686)* Using the Table object to store data * Using the conditional summing function to aggregate Table data * Using the Table object to create mapping tables |
| 9/21/2020 | 12 - 2 p.m. | Online | 2 CPE | |
| New 20WS-0818: Surgent's Advanced Trust Issues: A Roadmap for Success in An Increasingly Complex Area (Webinar) (20WS-0818)*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 |
| 10/23/2020 | 8 - 11:30 a.m. | Online | 4 CPE | |
| 20WS-0230: Surgent's Reducing Your Business Owner Clients' Exposure to Social Security and Self-Employment Taxes (Webinar) (20WS-0230)*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 |
| 6/5/2020 | 9 - 11 a.m. | Online | 2 CPE | |
| New 20WS-0405: Surgent's Successful Communication (Webinar) (20WS-0405)*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 |
| 7/14/2020 | 12:30 - 4 p.m. | Online | 4 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-0264: Surgent's Revenue Recognition for Long-Term Construction and Similar Contracts: Topic 606 Implementation Challenges (Webinar) (20WS-0264)*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 |
| 6/12/2020 | 8 - 11:30 a.m. | Online | 4 CPE | |
| 20WS-0490: The Best Federal Tax Update Course by Surgent (Webinar) (20WS-0490)*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 |
| 8/6/2020 | 9 a.m. - 5 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-0205: Surgent's Understanding the High Stakes Mega Issues in A&A Today (Webinar) (20WS-0205)*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 |
| 6/1/2020 | 12 - 3:30 p.m. | Online | 4 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-0060: Surgent's The Next Decade for Business Following Tax Reform (Webinar) (20WS-0060)*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 |
| 4/15/2020 | 12 - 2 p.m. | Online | 2 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 | |
| 20WS-0081: Surgent's Excel Shortcuts for Accountants (Webinar) (20WS-0081)* 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 |
| 4/23/2020 | 2 - 4 p.m. | Online | 2 CPE | |
| 20WS-0163: Surgent's Compilations, Reviews and Preparations: Engagement Performance and Annual Update (Webinar) (20WS-0163)*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 |
| 5/20/2020 | 8 a.m. - 4 p.m. | Online | 8 CPE | |
| 20WS-0375: Surgent's What Employers Need to Know About Sexual Harassment in the Workplace (Webinar) (20WS-0375)*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 |
| 7/6/2020 | 9 - 11 a.m. | Online | 2 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-0625: Surgent's Auditing Not-for-Profit Entities: Superior Skills for an Effective and Efficient Audit (Webinar) (20WS-0625)*Refining key planning and general auditing considerations to the not-for-profit environment *Characteristics of not-for-profit financial statements that require special attention *The auditor's consideration of fraud in auditing a not-for-profit entity *Audit procedures to become comfortable with management's recording and reporting of contributions and promises to give *Auditing how a not-for-profit entity gets from natural expenses to functional expenses *Auditing considerations and techniques related to net assets, compliance with tax laws and regulations, collections and split-interest agreements *Considerations related to Yellow Book and single audits |
| 9/10/2020 | 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 | |
| 20WS-0535: Surgent's Report of Foreign Bank and Financial Accounts (Webinar) (20WS-0535)*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 SubmissionProcedures *Other foreign activity reporting, including foreign trusts, partnerships interests, and investments in foreign corporations |
| 8/17/2020 | 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 | |
| New 20WS-0563: Surgent's The Accountant as the Expert Witness (Webinar) (20WS-0563)*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 |
| 8/25/2020 | 12 - 2 p.m. | Online | 2 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-0140: Surgent's Successfully Completing a Gift Tax Return: Form 709 (Webinar) (20WS-0140)*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 |
| 5/13/2020 | 12 - 2 p.m. | Online | 2 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-0190: Surgent's Looking Ahead: Predicting Future Financial Issues and Their Impact on Accountants in Industry (Webinar) (20WS-0190)*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 |
| 5/28/2020 | 8 a.m. - 4 p.m. | Online | 8 CPE | |
| 20WS-0216: Surgent's Securing a Comfortable Retirement in the Age of Spending (Webinar) (20WS-0216)*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 |
| 6/3/2020 | 8 a.m. - 4 p.m. | Online | 8 CPE | |
| 20WS-0454: Surgent's The Complete Guide to Payroll Taxes and 1099 Issues (Webinar) (20WS-0454)*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 |
| 7/28/2020 | 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 | |
| 20WS-0239: Surgent's Guide to the Topic 606 Revenue Recognition Model for All CPAs (Webinar) (20WS-0239)*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 |
| 6/8/2020 | 8 - 11:30 a.m. | Online | 4 CPE | |
| 20WS-0263: Surgent's Guide and Update to Compilations, Reviews, and Preparations (Webinar) (20WS-0263)*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 |
| 6/12/2020 | 12 - 3:30 p.m. | Online | 4 CPE | |
| 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-0800: The Best Individual Income Tax Update Course by Surgent (Webinar) (20WS-0800)*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 |
| 10/19/2020 | 8 a.m. - 4 p.m. | Online | 8 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-0106: Surgent's Negotiating Unmasked (Webinar) (20WS-0106)*Understanding the process and art of negotiating *Analyzing the component parts of negotiating *Positioning yourself for success *Practical steps to improve results |
| 5/5/2020 | 9 - 11 a.m. | Online | 2 CPE | |
| 20WS-0343: Surgent's Excel Lookups: Moving Beyond VLOOKUP Limitations (Webinar) (20WS-0343)* Using lookup functions as an alternative to direct cell references * Understand the limitations of the VLOOKUP function * Discover ways to move beyond these limitations |
| 6/26/2020 | 9 - 11 a.m. | Online | 2 CPE | |
| New 20WS-0545: Surgent's The Americans with Disabilities Act and the Family and Medical Leave Act (Webinar) (20WS-0545)*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 |
| 8/19/2020 | 12 - 2 p.m. | Online | 2 CPE | |
| 20WS-0188: Surgent's Ethical Considerations for the CPA (Webinar) (20WS-0188)* 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 |
| 5/28/2020 | 12 - 3:30 p.m. | Online | 4 CPE / 4 Ethics | |
| 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 | |
| New 20WS-0498: Surgent's New Depreciation Rules for Bonus and Section 179 Expensing (Webinar) (20WS-0498)*Section 179 *Bonus depreciation *Listed property *Depreciation rules for Qualified Improvement Property *When maximizing depreciation expense might not be the optimal tax strategy |
| 8/7/2020 | 12 - 2 p.m. | Online | 2 CPE | |
| 20WS-0726: Surgent's Auditing Not-for-Profit Entities: Superior Skills for an Effective and Efficient Audit (Webinar) (20WS-0726)*Refining key planning and general auditing considerations to the not-for-profit environment *Characteristics of not-for-profit financial statements that require special attention *The auditor's consideration of fraud in auditing a not-for-profit entity *Audit procedures to become comfortable with management's recording and reporting of contributions and promises to give *Auditing how a not-for-profit entity gets from natural expenses to functional expenses *Auditing considerations and techniques related to net assets, compliance with tax laws and regulations, collections and split-interest agreements *Considerations related to Yellow Book and single audits |
| 9/30/2020 | 8 a.m. - 4 p.m. | Online | 8 CPE | |
| 20WS-0720: Surgent's Section 754 Step-Up in Basis: Understanding the Tax Issues for Partnerships and LLCs (Webinar) (20WS-0720)*How and why a partnership makes a 754 election *The effect of the 754 election when an interest in a partnership is sold or inherited *How the 754 election applies when a partnership makes a distribution of property to one or more of its partners *Allocating the 754 basis adjustment |
| 9/28/2020 | 12 - 2 p.m. | Online | 2 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-0330: Surgent's Controller/CFO Update: Hot Topics Facing Today's Financial Professional (Webinar) (20WS-0330)*Economic update *Managing for productivity *Metrics and benchmarking *Social media and the cloud |
| 6/25/2020 | 8 - 11:30 a.m. | Online | 4 CPE | |
| 20WS-0672: Surgent's IRS Tax Examinations and Hot Issues (Webinar) (20WS-0672)*Criteria that the IRS uses to select returns for examination *Worker classification determinations on who is an employee and who is an independent contractor *S corporation officer's reasonable compensation issues *Responsibilities to pay the employment taxes when the business defaults *Tax-related identity theft procedures |
| 9/17/2020 | 12:30 - 4 p.m. | Online | 4 CPE | |
| 20WS-0212: Surgent's Audits of 401(k) Plans: New Developments and Critical Issues (Webinar) (20WS-0212)*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 |
| 6/3/2020 | 8 a.m. - 4 p.m. | Online | 8 CPE | |
| 20WS-0814: Surgent's Examining the New Lease Accounting Standard: More Than Meets the Eye (Webinar) (20WS-0814)*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 |
| 10/22/2020 | 12 - 3:30 p.m. | Online | 4 CPE | |
| 20WS-0674: Surgent's The Most Dangerous Elements of a GAAS Audit (Webinar) (20WS-0674)*The documentation standard to which auditors are held (AU-C section 230) *The auditor's responsibility related to fraud (AU-C section 240) *Properly applying the core risk assessment standards (AU-C sections 315 and 330) *Assessing and effectively communicating internal control deficiencies (AU-C section 265) *Audit conclusions and reporting (several AU-C sections in the 700s) |
| 9/17/2020 | 12:30 - 4 p.m. | Online | 4 CPE | |
| 20WS-0822: Surgent's Excel: Mastering PivotTables (Webinar) (20WS-0822)* Explore PivotTable capabilities and functionality * Retrieve data from a database and feed it into the PivotTable * Pull web tables from web pages into Excel |
| 10/23/2020 | 12 - 2 p.m. | Online | 2 CPE | |
| 20WS-0710: Surgent's Individual and Financial Planning Tax Camp (Webinar) (20WS-0710)*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 |
| 9/25/2020 | 8 a.m. - 4 p.m. | Online | 8 CPE | |
| 20WS-0154: Surgent's Guide to the Topic 606 Revenue Recognition Model for All CPAs (Webinar) (20WS-0154)*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 |
| 5/18/2020 | 12 - 3:30 p.m. | Online | 4 CPE | |
| 20WS-0352: Surgent's Ethical Considerations for the CPA (Webinar) (20WS-0352)* 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 |
| 6/29/2020 | 8 - 11:30 a.m. | Online | 4 CPE / 4 Ethics | |
| New 20WS-0362: Surgent's Workplace Harassment: How to Prevent Harassment and Reduce Liability Risks in Today's Changing Environment (Webinar) (20WS-0362)*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 |
| 6/30/2020 | 12 - 2 p.m. | Online | 2 CPE | |
| 20WS-0623: Surgent's The Next Decade for Business Following Tax Reform (Webinar) (20WS-0623)*The Difficulty of Forecasting: The role economic forecasts play in tax policy and recent well-known forecasts that were wrong and why *Taxes and Economic Policies: Composition of U.S. economy; fiscal and monetary policy; brief history of economic and tax policies; the U.S. economy in 2017 *Provisions of the TCJA: Major changes for businesses; selected changes for individuals; stated goals of TCJA; impact of the changes by industry *Early Results: Factors affecting capital spending and recent uses of tax savings by corporations *CEOs' and CFOs' Concerns: Summary of surveys focused on near and mid-term concerns; specific trends and business topics; suggestions to improve future corporate performance *Long-Term Trends: Trends/events that may shape the business environment and what they can mean to your organization |
| 9/9/2020 | 12 - 2 p.m. | Online | 2 CPE | |
| 20WS-0252: Surgent's Industry Accountant Toolkit (Webinar) (20WS-0252)*Key tools used by businesses and financial professionals across the globe to measure performance *Detailed, real-world examples of businesses utilizing these tools |
| 6/10/2020 | 8 a.m. - 4 p.m. | Online | 8 CPE | |
| 20WS-0817: The Best Federal Tax Update Course by Surgent (Webinar) (20WS-0817)*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 |
| 10/22/2020 | 10:30 a.m. - 6:30 p.m. | Online | 8 CPE | |
| 20WS-0107: Surgent's Top 10 Celebrity Estate Mistakes and How to Avoid Them (Webinar) (20WS-0107)*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 |
| 5/5/2020 | 9 - 11 a.m. | Online | 2 CPE | |
| New 20WS-0530: Surgent's Managing People Through Motivation (Webinar) (20WS-0530)*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 |
| 8/14/2020 | 12:30 - 4 p.m. | Online | 4 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 | |
| 20WS-0132: Surgent's Real Estate Taxation: Critical Considerations (Webinar) (20WS-0132)*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 |
| 5/11/2020 | 12 - 3:30 p.m. | Online | 4 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-0223: Surgent's QuickBooks: Save Time with QuickBooks Desktop Accountant Tools (Webinar) (20WS-0223)*How to enable Accountant Tools *Enter transactions quickly *Client data review *Other accountant features |
| 6/4/2020 | 3 - 5 p.m. | Online | 2 CPE | |
| 20WS-0520: The Best S Corporation, Limited Liability and Partnership Update Course by Surgent (Webinar) (20WS-0520)*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. |
| 8/12/2020 | 8 a.m. - 4 p.m. | Online | 8 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-0538: Surgent's After the SECURE Act: Comparing and Contrasting Retirement Plans for Small- and Medium-Sized Businesses (Webinar) (20WS-0538)*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! |
| 8/18/2020 | 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 | |
| 20WS-0640: Surgent's Share-Based Payments: Understanding the Nuances of ASC Topic 718 (Webinar) (20WS-0640)*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 guidance in the area of share-based payment awards |
| 9/11/2020 | 12 - 3:30 p.m. | Online | 4 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-0719: Surgent's How to Do a GAAS Audit (Webinar) (20WS-0719)*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 |
| 9/28/2020 | 8 a.m. - 4 p.m. | Online | 8 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 | |
| New 20WS-0357: Surgent's Business Writing: Professional & Effective Emails (Webinar) (20WS-0357)*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 |
| 6/30/2020 | 9 - 11 a.m. | Online | 2 CPE | |
| 20WS-0803: Surgent's How to Do a GAAS Audit (Webinar) (20WS-0803)*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 |
| 10/20/2020 | 8 a.m. - 4 p.m. | Online | 8 CPE | |
| New 20WS-0423: Surgent's Use the Data Model to Build More Powerful PivotTables (Webinar) (20WS-0423)*Creating a data model/Power Pivot *Building PivotTables from multiple tables *Creating Measures *Using named sets |
| 7/17/2020 | 9 - 11 a.m. | Online | 2 CPE | |
| 20WS-0557: Surgent's Annual Accounting and Auditing Update (Webinar) (20WS-0557)*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 |
| 8/24/2020 | 10:30 a.m. - 6:30 p.m. | Online | 8 CPE | |
| 20WS-0240: Surgent's Section 754 Step-Up in Basis: Understanding the Tax Issues for Partnerships and LLCs (Webinar) (20WS-0240)*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 |
| 6/8/2020 | 12 - 2 p.m. | Online | 2 CPE | |
| 20WS-0083: Surgent's Implementing Topic 606: Tackling the Tough Issues in Adopting the New Revenue Recognition Standard (Webinar) (20WS-0083)*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 |
| 4/24/2020 | 8 a.m. - 4 p.m. | Online | 8 CPE | |
| 20WS-0630: Surgent's QuickBooks Online Accountant Tools and Features (Webinar) (20WS-0630)*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 |
| 9/10/2020 | 3 - 5 p.m. | Online | 2 CPE | |
| 20WS-0059: Surgent's Fraud Basics: Protecting the Company Till (Webinar) (20WS-0059)*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 |
| 4/15/2020 | 12 - 3:30 p.m. | Online | 4 CPE | |
| New 20WS-0084: Surgent's Understanding Non-Compete Agreements (Webinar) (20WS-0084)*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. |
| 4/24/2020 | 12 - 2 p.m. | Online | 2 CPE | |
| 20WS-0229: Surgent's Excel: Mastering PivotTables (Webinar) (20WS-0229)* Explore PivotTable capabilities and functionality * Retrieve data from a database and feed it into the PivotTable * Pull web tables from web pages into Excel |
| 6/5/2020 | 12 - 2 p.m. | Online | 2 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-0080: Surgent's Excel Budgeting Ideas (Webinar) (20WS-0080)*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 |
| 4/23/2020 | 12 - 2 p.m. | Online | 2 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-0287: Surgent's CFO/Controller's Roadmap to Organization Success With Integrated Planning, Forecasting and Budgeting (Webinar) (20WS-0287)*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 |
| 6/17/2020 | 8 - 11:30 a.m. | Online | 4 CPE | |
| 20WS-0745: Surgent's Ethical Considerations for the CPA (Webinar) (20WS-0745)* 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 |
| 10/5/2020 | 12:30 - 4 p.m. | Online | 4 CPE / 4 Ethics | |
| New 20WS-0173: Surgent's Food, Beverage and Entertainment Expensing (Webinar) (20WS-0173)*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 |
| 5/22/2020 | 9 - 11 a.m. | Online | 2 CPE | |
| 20WS-0291: Surgent's Understanding the Foreign Account Tax Compliance Act (Webinar) (20WS-0291)*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 |
| 6/17/2020 | 12 - 2 p.m. | Online | 2 CPE | |
| 20WS-0821: Surgent's Excel Budgeting Ideas (Webinar) (20WS-0821)*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 |
| 10/23/2020 | 9 - 11 a.m. | Online | 2 CPE | |
| 20WS-0168: Surgent's Ethical Considerations for the CPA (Webinar) (20WS-0168)* 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 |
| 5/21/2020 | 8 - 11:30 a.m. | Online | 4 CPE / 4 Ethics | |
| 20WS-0087: Surgent's Perplexing Financial and Economic Issues for the CFO/Controller (Webinar) (20WS-0087)*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 |
| 4/27/2020 | 8 a.m. - 4 p.m. | Online | 8 CPE | |
| 20WS-0119: Surgent's Successfully Completing an Estate Tax Return: Form 706 (Webinar) (20WS-0119)*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 |
| 5/7/2020 | 12 - 2 p.m. | Online | 2 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 | |
| 20WS-0558: Surgent's Monthly Tax Update with Mike Tucker and Jeff Jacobs (Webinar) (20WS-0558)*What's new with regard to tax law changes -- new legislative developments analyzed as soon as they occur *Planning implications with respect to new tax developments -- how to take advantage of new tax planning opportunities and strategies *IRS rulings, regulations, and notices of importance to general tax practitioners; what they are, how they work, and how they can be used to the benefit of clients *Case law developments -- what general tax practitioners need to know about new court rulings |
| 8/24/2020 | 9 - 11 a.m. | Online | 2 CPE | |
| New 20WS-0472: Surgent's The Most Critical Challenges in Governmental Accounting Today (Webinar) (20WS-0472)*The implementation of GASB No. 84, Fiduciary Activities *How governments can prepare for and implement GASB No. 87, Leases *Additional recently issued GASB standards |
| 8/3/2020 | 8 - 11:30 a.m. | Online | 4 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-0439: Surgent's Section 199A: Applications and Challenges (Webinar) (20WS-0439)*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 |
| 7/23/2020 | 12 - 3:30 p.m. | Online | 4 CPE | |
| 20WS-0531: Surgent's Preparation and Compilation Engagements under the SSARS (Webinar) (20WS-0531)*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 *Proposed changes to the SSARS guidance *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 |
| 8/14/2020 | 8 - 11:30 a.m. | Online | 4 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-0465: Surgent's Guide to Understanding the At-Risk Basis Rules and Form 6198 (Webinar) (20WS-0465)*Basis and at-risk basis *How to calculate the amount of annual at-risk basis *How to prepare Form 6198 *When activities may be aggregated for at-risk purposes *Qualified nonrecourse financing |
| 7/31/2020 | 12 - 2 p.m. | Online | 2 CPE | |
| 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 | |
| New 20WS-0813: Surgent's Buying and Selling a Business: Tax and Structuring Overview (Webinar) (20WS-0813)*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 |
| 10/22/2020 | 8 - 11:30 a.m. | Online | 4 CPE | |
| 20WS-0495: Surgent's Individual and Financial Planning Tax Camp (Webinar) (20WS-0495)*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 |
| 8/7/2020 | 8 a.m. - 4 p.m. | Online | 8 CPE | |
| 20WS-0675: Surgent's Ethics for Tax Professionals (Webinar) (20WS-0675)*What does practicing before the IRS mean? *Who may practice before the IRS? *What should a tax preparer do if he or she has knowledge of a client's omission of income from a tax return? *May a tax preparer rely on the work of other tax return preparers? *May a tax preparer rely on and use client provided information? *Standards associated with giving advice to clients *Abolishment of the disclaimer requirement |
| 9/18/2020 | 9 - 11 a.m. | Online | 2 CPE / 2 Ethics | |
| 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-0039: Surgent's Managing Millennials (Webinar) (20WS-0039)*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 |
| 4/3/2020 | 12 - 2 p.m. | Online | 2 CPE | |
| New 20WS-0693: Surgent's Reasonable Suspicion (Webinar) (20WS-0693)*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 |
| 9/22/2020 | 12 - 1 p.m. | Online | 1 CPE | |
| 20WS-0634: Surgent's Excel Tables and Conditional Summing (Webinar) (20WS-0634)* Using the Table object to store data * Using the conditional summing function to aggregate Table data * Using the Table object to create mapping tables |
| 9/11/2020 | 12 - 2 p.m. | Online | 2 CPE | |
| New 20WS-0722: Surgent's Advanced Trust Issues: A Roadmap for Success in An Increasingly Complex Area (Webinar) (20WS-0722)*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 |
| 9/29/2020 | 12 - 3:30 p.m. | Online | 4 CPE | |
| 20WS-0588: The Best S Corporation, Limited Liability and Partnership Update Course by Surgent (Webinar) (20WS-0588)*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. |
| 8/31/2020 | 8 a.m. - 4 p.m. | Online | 8 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 | |
| New 20WS-0128: Surgent's Building a High-Performance Accounting Team (Webinar) (20WS-0128)*Increase productivity and profitability *Communicate better and resolve conflict *Learn teamwork principles in today's changing accounting workplace *Motivate yourself and your team |
| 5/11/2020 | 12 - 2 p.m. | Online | 2 CPE | |
| 20WS-0157: Surgent's Section 199A: Applications and Challenges (Webinar) (20WS-0157)*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 |
| 5/19/2020 | 8 - 11:30 a.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 | |
| New 20WS-0529: Surgent's Food, Beverage and Entertainment Expensing (Webinar) (20WS-0529)*New rules relating to the deductibility of activities considered entertainment, amusement, or recreation and membership dues/professional dues *Deductibility of food and beverage expenses *Qualified transportation expenses *Deduction for facilities expenses |
| 8/14/2020 | 12 - 2 p.m. | Online | 2 CPE | |
| 20WS-0333: Surgent's Hiring and Firing of Employees: What You Can and Cannot Do (Webinar) (20WS-0333)*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 |
| 6/25/2020 | 9 - 11 a.m. | Online | 2 CPE | |
| 20WS-0756: Surgent's Performing Single Audits Under the Uniform Guidance for Federal Awards (Webinar) (20WS-0756)*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) |
| 10/7/2020 | 8 a.m. - 4 p.m. | Online | 8 CPE | |
| 20WS-0732: Surgent's Ethics for Tax Professionals (Webinar) (20WS-0732)*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 |
| 10/1/2020 | 6 - 8 p.m. | Online | 2 CPE / 2 Ethics | |
| New 20WS-0391: Surgent's Top Individual Tax Planning Strategies (Webinar) (20WS-0391)*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 |
| 7/9/2020 | 12 - 2 p.m. | Online | 2 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-0808: Surgent's Life After Adoption: Applying Topic 606 to Revenue Contracts on an Ongoing Basis (Webinar) (20WS-0808)*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 |
| 10/21/2020 | 8 a.m. - 4 p.m. | Online | 8 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 | |
| New 20WS-0492: Surgent's Derivatives and Hedging: Making Sense of the Complex Guidance in Topic 815 (Webinar) (20WS-0492)*Common derivative financial instruments and their uses *Accounting guidance for derivatives *Common hedging strategies and how to account for them *Recent changes to the hedging accounting model under Topic 815 |
| 8/7/2020 | 8 - 11:30 a.m. | Online | 4 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-0428: Surgent's Social Security and Medicare: Planning for You and Your Clients (Webinar) (20WS-0428)*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 |
| 7/20/2020 | 8 a.m. - 4 p.m. | Online | 8 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-0064: Surgent's Excel: Mastering PivotTables (Webinar) (20WS-0064)* Explore PivotTable capabilities and functionality * Retrieve data from a database and feed it into the PivotTable * Pull web tables from web pages into Excel |
| 4/16/2020 | 2 - 4 p.m. | Online | 2 CPE | |
| 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-0078: Surgent's Annual Update for Defined Contribution Plans (Webinar) (20WS-0078)*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 |
| 4/23/2020 | 12 - 2 p.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 | |
| 20WS-0779: Surgent's Compilations, Reviews and Preparations: Engagement Performance and Annual Update (Webinar) (20WS-0779)*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 |
| 10/14/2020 | 8 a.m. - 4 p.m. | Online | 8 CPE | |
| 20WS-0807: Surgent's Individual and Financial Planning Tax Camp (Webinar) (20WS-0807)*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 |
| 10/21/2020 | 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-0643: Surgent's Individual and Financial Planning Tax Camp (Webinar) (20WS-0643)*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 |
| 9/12/2020 | 8 a.m. - 4 p.m. | Online | 8 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 | |
| 20WS-0206: Surgent's Calculating a Partner's or LLC Member's Basis (Webinar) (20WS-0206)*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 |
| 6/2/2020 | 12 - 2 p.m. | Online | 2 CPE | |
| 20WS-0777: Surgent's Guide to the Business of Booze: Accounting for Restaurants & Bars (Webinar) (20WS-0777)*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 |
| 10/13/2020 | 12 - 2 p.m. | Online | 2 CPE | |
| 20WS-0679: Surgent's Preparation and Compilation Engagements under the SSARS (Webinar) (20WS-0679)*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 *Proposed changes to the SSARS guidance *Comprehensive sample engagement work programs for preparation and compilation engagements *Prescribed form, specified line item, pro forma, and other engagement variations *Complete illustrations of relevant engagement letters, reporting and other required communications for preparation and compilation engagements *SSARS No. 21 implementation issues and peer review feedback |
| 9/18/2020 | 12 - 3:30 p.m. | Online | 4 CPE | |
| 20WS-0298: Surgent's QuickBooks: Customizing Reports in Online and Desktop Versions (Webinar) (20WS-0298)*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 |
| 6/18/2020 | 3 - 5 p.m. | Online | 2 CPE | |
| 20WS-0664: Surgent's Life After Adoption: Applying Topic 606 to Revenue Contracts on an Ongoing Basis (Webinar) (20WS-0664)*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 |
| 9/16/2020 | 8 a.m. - 4 p.m. | Online | 8 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-0158: Surgent's What Tax Practitioners Need to Know About Medicare (Webinar) (20WS-0158)*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 |
| 5/19/2020 | 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-0347: Surgent's Ethical Considerations for the CPA (Webinar) (20WS-0347)* 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 |
| 6/27/2020 | 8 - 11:30 a.m. | Online | 4 CPE / 4 Ethics | |
| 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-0202: Surgent's Annual Accounting and Auditing Update (Webinar) (20WS-0202)*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 |
| 6/1/2020 | 8 a.m. - 4 p.m. | Online | 8 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-0470: Surgent's Perplexing Financial and Economic Issues for the CFO/Controller (Webinar) (20WS-0470)*Regulatory, fiscal, and monetary policies impact on the organization *Dodd-Frank Bill and impact on financial reform *Health insurance reform and the impact on the employer *Managing risk in an uncertain economic climate |
| 8/3/2020 | 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-0088: Surgent's Recently Issued U.S. GAAP: What Small and Mid-Size Nonpublic Entity CPAs Need to Know and Do Now, Not Later (Webinar) (20WS-0088)*Private Company Council (PCC) influenced U.S. GAAP alternatives, such as common control leasing arrangements, interest rate swaps and goodwill *What nonpublic reporting entities need to do now related to ASU 2014-09 Revenue Recognition *The impact of the new ASU 2016-02 Leases, and whetherthere isanything entities need to do now to prepare for implementation *Highlights of other ASUs with open effective dates for nonpublic business entities that have the greatest likelihood of changing the financial statements of smaller entities *Significant pending FASB activity related to smaller private businesses |
| 4/27/2020 | 12 - 2 p.m. | Online | 2 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-0337: Surgent's QuickBooks: Reconciling Balance Sheet Accounts Has Never Been Easier (Webinar) (20WS-0337)*Identify and Correct File Issues *QuickBooks Cash Basis Calculations *Transaction Entry Tips and Tricks *Creating Balance Sheet Workpapers *Loan Amortization features included in QuickBooks |
| 6/25/2020 | 12 - 2 p.m. | Online | 2 CPE | |
| New 20WS-0209: Surgent's Use the Data Model to Build More Powerful PivotTables (Webinar) (20WS-0209)*Creating a data model/Power Pivot *Building PivotTables from multiple tables *Creating Measures *Using named sets |
| 6/2/2020 | 9 - 11 a.m. | Online | 2 CPE | |
| 20WS-0231: Surgent's Section 461(l): Loss Limitations After TCJA (Webinar) (20WS-0231)*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 |
| 6/5/2020 | 12 - 3:30 p.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 | |
| 20WS-0669: Surgent's Annual Accounting and Auditing Update (Webinar) (20WS-0669)*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 |
| 9/17/2020 | 10:30 a.m. - 6:30 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-0448: Surgent's Ethical Considerations for the CPA (Webinar) (20WS-0448)* 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 |
| 7/27/2020 | 8 - 11:30 a.m. | Online | 4 CPE / 4 Ethics | |
| 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-0462: Surgent's QuickBooks: Save Time with QuickBooks Desktop Accountant Tools (Webinar) (20WS-0462)*How to enable Accountant Tools *Enter transactions quickly *Client data review *Other accountant features |
| 7/30/2020 | 12 - 2 p.m. | Online | 2 CPE | |
| 20WS-0056: Surgent's CFO/Controller's Roadmap to Organization Success With Integrated Planning, Forecasting and Budgeting (Webinar) (20WS-0056)*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 |
| 4/13/2020 | 12 - 3:30 p.m. | Online | 4 CPE | |
| 20WS-0790: Surgent's Annual Tax-Planning Guide for S Corporations, Partnerships and LLCs (Webinar) (20WS-0790)*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 |
| 10/16/2020 | 8 a.m. - 4 p.m. | Online | 8 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 |
| 12/12/2020 | 8 a.m. - 4 p.m. | Online | 8 CPE | |
| 20WS-0689: Surgent's Section 163(j): Business Interest Limitation After TCJA (Webinar) (20WS-0689)*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? |
| 9/21/2020 | 8 - 11:30 a.m. | Online | 4 CPE | |
| New 20WS-0486: Surgent's Choosing the Right Business Entity (Webinar) (20WS-0486)*Businesses operating as a C corporation *Businesses operating as a pass-through entity *Converting to a C corporation in 2018 *Adopting S corporation status *The impact of the 20% deduction on pass-through entities *Loss limitation provisions under the new tax legislation |
| 8/6/2020 | 9 - 11 a.m. | Online | 2 CPE | |
| 20WS-0110: Surgent's Ethical Considerations for the CPA (Webinar) (20WS-0110)* 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 |
| 5/6/2020 | 12:30 - 4 p.m. | Online | 4 CPE / 4 Ethics | |
| 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-0443: Surgent's Guide to Payroll Taxes and 1099 Issues (Webinar) (20WS-0443)*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 |
| 7/24/2020 | 12:30 - 4 p.m. | Online | 4 CPE | |
| 20WS-0810: Surgent's Section 163(j): Business Interest Limitation After TCJA (Webinar) (20WS-0810)*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? |
| 10/21/2020 | 12:30 - 4 p.m. | Online | 4 CPE | |
| 20WS-0408: Surgent's Audits of 401(k) Plans: New Developments and Critical Issues (Webinar) (20WS-0408)*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 |
| 7/15/2020 | 8 a.m. - 4 p.m. | Online | 8 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-0598: Surgent's Derivatives and Hedging: Making Sense of the Complex Guidance in Topic 815 (Webinar) (20WS-0598)*Common derivative financial instruments and their uses *Accounting guidance for derivatives *Common hedging strategies and how to account for them *Recent changes to the hedging accounting model under Topic 815 |
| 9/3/2020 | 12 - 3:30 p.m. | Online | 4 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-0759: Surgent's Revenue Recognition for Long-Term Construction and Similar Contracts: Topic 606 Implementation Challenges (Webinar) (20WS-0759)*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 |
| 10/8/2020 | 8 - 11:30 a.m. | Online | 4 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 | |
| New 20WS-0318: Surgent's Advanced Trust Issues: A Roadmap for Success in An Increasingly Complex Area (Webinar) (20WS-0318)*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 |
| 6/23/2020 | 12 - 3:30 p.m. | Online | 4 CPE | |
| 20WS-0537: The Best Federal Tax Update Course by Surgent (Webinar) (20WS-0537)*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 |
| 8/17/2020 | 8 a.m. - 4 p.m. | Online | 8 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-0834: Surgent's Liquidation of Flow-Through Entities for LLCs and Partnerships (Webinar) (20WS-0834)*Tax rules governing liquidation of a partnership or S corporation *Tax treatment of the shareholder/partner/member receiving a liquidating distribution in an S corporation liquidation/partnership liquidation *Tax impact on the pass-through entity when the entity is liquidated *Receipt of corporate liabilities in an S corporation distribution *Proportionate, liquidating partnership distributions to partners, and gains and losses to a partner on a liquidating partnership distribution *Tax issues associated with a partnership distribution of noncash properties in a liquidation *Compliance requirements on the occasion of a liquidation of a corporation or a partnership |
| 10/27/2020 | 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-0260: Surgent's Understanding the Foreign Account Tax Compliance Act (Webinar) (20WS-0260)*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 |
| 6/11/2020 | 9 - 11 a.m. | Online | 2 CPE | |
| New 20WS-0512: Surgent's Succession Planning for the Small Business Owner: Finding the Exit Ramp (Webinar) (20WS-0512)*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 |
| 8/11/2020 | 12 - 3:30 p.m. | Online | 4 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 | |
| 20WS-0322: Surgent's Individual and Financial Planning Tax Camp (Webinar) (20WS-0322)*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 |
| 6/23/2020 | 10:30 a.m. - 6:30 p.m. | Online | 8 CPE | |
| New 20WS-0181: Surgent's The Most Critical Challenges in Not-for-Profit Accounting Today (Webinar) (20WS-0181)*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 |
| 5/26/2020 | 8 - 11:30 a.m. | Online | 4 CPE | |
| 20WS-0191: Surgent's Quarterly SEC Update for Accountants (Webinar) (20WS-0191)*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 |
| 5/28/2020 | 9 - 11 a.m. | Online | 2 CPE | |
| 20WS-0438: Surgent's Looking Ahead: Predicting Future Financial Issues and Their Impact on Accountants in Industry (Webinar) (20WS-0438)*The future of medical care in the United States and impact on your employees and your costs *Future of Social Security and impact on retirement planning and employee retention *Impact on financial executive if the dollar is no longer the world currency *"Fate of the States" -- will the location of your business make you less competitive? *Future of workmen's compensation *Future of interest rates *Impact of greater reliance on technology *AICPA top 10 trends and technologies *National infrastructure *Impact of continuing uncertainty in markets |
| 7/23/2020 | 8 a.m. - 4 p.m. | Online | 8 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-0829: Surgent's Taking Advantage of Installment Sales and Like-Kind Exchanges (Webinar) (20WS-0829)*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 |
| 10/26/2020 | 12 - 3:30 p.m. | Online | 4 CPE | |
| 20WS-0812: Surgent's Advanced Audits of 401(k) Plans: Best Practices and Current Developments (Webinar) (20WS-0812)*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 |
| 10/22/2020 | 8 a.m. - 4 p.m. | Online | 8 CPE | |
| New 20WS-0176: Surgent's New Depreciation Rules for Bonus and Section 179 Expensing (Webinar) (20WS-0176)*Section 179 *Bonus depreciation *Listed property *Depreciation rules for Qualified Improvement Property *When maximizing depreciation expense might not be the optimal tax strategy |
| 5/22/2020 | 12 - 2 p.m. | Online | 2 CPE | |
| 20WS-0286: Surgent's Annual Accounting and Auditing Update (Webinar) (20WS-0286)*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 |
| 6/17/2020 | 9 a.m. - 5 p.m. | Online | 8 CPE | |
| 20WS-0670: Surgent's CFO/Controller's Roadmap to Organization Success With Integrated Planning, Forecasting and Budgeting (Webinar) (20WS-0670)*Differences between planning and budgeting *The business model *Strategic plan, marketing plan, and technology plan *Financial forecasting and financial risk analysis *Five-year operating plan and the sales/income plan *Intermediate planning and capital equipment planning *One-year operating plan and monthly planning *Cash plan and risk plan |
| 9/17/2020 | 8 - 11:30 a.m. | Online | 4 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-0052: Surgent's Looking Ahead: Predicting Future Financial Issues and Their Impact on Accountants in Industry (Webinar) (20WS-0052)*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 |
| 4/9/2020 | 8 a.m. - 4 p.m. | Online | 8 CPE | |
| 20WS-0063: Surgent's Excel Shortcuts for Accountants (Webinar) (20WS-0063)* 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 |
| 4/16/2020 | 12 - 2 p.m. | Online | 2 CPE | |
| 20WS-0663: Surgent's Latest Developments in Government and Nonprofit Accounting and Auditing (Webinar) (20WS-0663)*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 |
| 9/16/2020 | 8 a.m. - 4 p.m. | Online | 8 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 | |
| New 20WS-0519: Surgent's Use the Data Model to Build More Powerful PivotTables (Webinar) (20WS-0519)*Creating a data model/Power Pivot *Building PivotTables from multiple tables *Creating Measures *Using named sets |
| 8/12/2020 | 9 - 11 a.m. | Online | 2 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 | |
| New 20WS-0247: Surgent's The Americans with Disabilities Act and the Family and Medical Leave Act (Webinar) (20WS-0247)*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 |
| 6/9/2020 | 12 - 2 p.m. | Online | 2 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-0281: Surgent's Establishing State Residency and Saving Your Clients Money (Webinar) (20WS-0281)*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 |
| 6/16/2020 | 12 - 2 p.m. | Online | 2 CPE | |
| 20WS-0468: Surgent's Annual Accounting and Auditing Update (Webinar) (20WS-0468)*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 |
| 8/3/2020 | 8 a.m. - 4 p.m. | Online | 8 CPE | |
| 20WS-0553: Surgent's Fraud Basics: Protecting the Company Till (Webinar) (20WS-0553)*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 |
| 8/21/2020 | 8 - 11:30 a.m. | Online | 4 CPE | |
| 20WS-0523: Surgent's Individual and Financial Planning Tax Camp (Webinar) (20WS-0523)*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 |
| 8/13/2020 | 8 a.m. - 4 p.m. | Online | 8 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 | |
| 20WS-0097: Surgent's What Employers Need to Know About Sexual Harassment in the Workplace (Webinar) (20WS-0097)*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 |
| 5/1/2020 | 9 - 11 a.m. | Online | 2 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-0585: Surgent's Annual Tax-Planning Guide for S Corporations, Partnerships and LLCs (Webinar) (20WS-0585)*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 |
| 8/31/2020 | 8 a.m. - 4 p.m. | Online | 8 CPE | |
| New 20WS-0484: Surgent's Top Business Tax Planning Strategies (Webinar) (20WS-0484)*Taking maximum advantage of the Section 199A 20% deduction *Consider whether the reduction in C corporation tax rates merits converting to a C corporation *Limit the impact of the new loss limitation rules for taxpayers other than C corporations *Take maximum advantage of the opportunity to deduct research and experimental expenditures *Avoid the limitation on the deduction of net business interest expense by electing ADS depreciation *Minimize the limitation of the deduction of expenses for entertainment and certain fringe benefits *Take advantage of more tax-efficient tax accounting methods |
| 8/5/2020 | 12 - 2 p.m. | Online | 2 CPE | |
| 20WS-0583: Surgent's A Complete Guide to the New Yellow Book (Webinar) (20WS-0583)*When is the auditor required to follow the Yellow Book (a.k.a., Government Auditing Standards, or GAGAS)? *How the Yellow Book requirements relate to generally accepted auditing standards and the single audit requirements *The different types of Yellow Book audit and attestation engagements that auditors may be called upon to perform *The Yellow Book standards related to the qualifications of the auditor (i.e., requirements related to independence, CPE, peer review, and more) *The Yellow Book requirements related to the performance of and reporting on a financial audit *The Yellow Book requirements related to attestation engagements (i.e., examinations, reviews, and agreed-upon procedures engagements) and performance audits |
| 8/31/2020 | 8 a.m. - 4 p.m. | Online | 8 CPE | |
| 20WS-0552: Surgent's Accounting for Financial Instruments: Applying the FASB's Three New Updates (Webinar) (20WS-0552)*Key provisions of each of the FASB's new Updates related to financial instruments, dealing with recognition and measurement, impairment, and hedging *Differences between the new accounting guidance and existing GAAP related to accounting for financial instruments *Challenges when implementing the FASB's new guidance on financial instruments *Examples of applying the new guidance to real-life situations |
| 8/21/2020 | 12 - 3:30 p.m. | Online | 4 CPE | |
| New 20WS-0644: Surgent's Data Analytics for Accountants and Financial Managers (Webinar) (20WS-0644)*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 |
| 9/14/2020 | 12 - 2 p.m. | Online | 2 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 | |
| 20WS-0120: Surgent's What Tax Practitioners Need to Know About Medicare (Webinar) (20WS-0120)*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 |
| 5/7/2020 | 9 - 11 a.m. | Online | 2 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-0325: Surgent's Fraud Basics: Protecting the Company Till (Webinar) (20WS-0325)*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 |
| 6/24/2020 | 8 - 11:30 a.m. | Online | 4 CPE | |
| 20WS-0776: Surgent's Fraud in Not-for-Profit Entities and Governments: Stealing from Everyone (Webinar) (20WS-0776)*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 |
| 10/13/2020 | 8 a.m. - 4 p.m. | Online | 8 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-0143: Surgent's Revenue Recognition in the Technology Sector: Topic 606 Implementation Challenges (Webinar) (20WS-0143)*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 |
| 5/14/2020 | 12 - 3:30 p.m. | Online | 4 CPE | |
| 20WS-0744: Surgent's Critical Issues Involving Taxation of Construction Contractors (Webinar) (20WS-0744)*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 |
| 10/5/2020 | 12 - 3:30 p.m. | Online | 4 CPE | |
| 20WS-0166: Surgent's Controllership Skills Update: Current Survival Skills (Webinar) (20WS-0166)*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 |
| 5/21/2020 | 9 - 11 a.m. | Online | 2 CPE | |
| 20WS-0118: Surgent's QuickBooks: Banking Tips and Tricks for Online and Desktop QuickBooks Users (Webinar) (20WS-0118)*What are banking connections *How do I use bank connections? *QuickBooks for Desktop *QuickBooks Online *Working with transactions *Reconciliations made easy! |
| 5/7/2020 | 3 - 5 p.m. | Online | 2 CPE | |
| 20WS-0303: Surgent's Lease Accounting: The Impact of Changing Standards on Both Lessors and Lessees (Webinar) (20WS-0303)*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 |
| 6/19/2020 | 12 - 2 p.m. | Online | 2 CPE | |
| New 20WS-0305: Surgent's The Most Critical Challenges in Governmental Accounting Today (Webinar) (20WS-0305)*The implementation of GASB No. 84, Fiduciary Activities *How governments can prepare for and implement GASB No. 87, Leases *Additional recently issued GASB standards |
| 6/19/2020 | 12:30 - 4 p.m. | Online | 4 CPE | |
| 20WS-0527: Surgent's Annual Tax-Planning Guide for S Corporations, Partnerships and LLCs (Webinar) (20WS-0527)*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 |
| 8/14/2020 | 8 a.m. - 4 p.m. | Online | 8 CPE | |
| 20WS-0131: Surgent's Industry Accountant Toolkit (Webinar) (20WS-0131)*Key tools used by businesses and financial professionals across the globe to measure performance *Detailed, real-world examples of businesses utilizing these tools |
| 5/11/2020 | 8 a.m. - 4 p.m. | Online | 8 CPE | |
| 20WS-0741: Surgent's Negotiating Unmasked (Webinar) (20WS-0741)*Understanding the process and art of negotiating *Analyzing the component parts of negotiating *Positioning yourself for success *Practical steps to improve results |
| 10/2/2020 | 9 - 11 a.m. | Online | 2 CPE | |
| New 20WS-0699: Surgent's Tax Advantages of Investing in Opportunity Zones (Webinar) (20WS-0699)*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 |
| 9/23/2020 | 12 - 2 p.m. | Online | 2 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-0117: Surgent's QuickBooks Desktop Software: New Features and Trends to be Aware Of (Webinar) (20WS-0117)*Intuit-supported versions update *QuickBooks Desktop trends in the software *QuickBooks Desktop new features and improvements |
| 5/7/2020 | 12 - 2 p.m. | Online | 2 CPE | |
| 20WS-0201: The Best Federal Tax Update Course by Surgent (Webinar) (20WS-0201)*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 |
| 5/30/2020 | 8 a.m. - 4 p.m. | Online | 8 CPE | |
| 20WS-0156: Surgent's Annual Accounting and Auditing Update (Webinar) (20WS-0156)*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 |
| 5/19/2020 | 8 a.m. - 4 p.m. | Online | 8 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-0657: Surgent's Handbook for Mastering Basis, Distributions, and Loss Limitation Issues for S Corporations, LLCs and Partnerships (Webinar) (20WS-0657)*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 |
| 9/15/2020 | 10:30 a.m. - 6:30 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-0511: Surgent's Section 163(j): Business Interest Limitation After TCJA (Webinar) (20WS-0511)*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? |
| 8/11/2020 | 8 - 11:30 a.m. | Online | 4 CPE | |
| 20WS-0556: Surgent's The Complete Guide to Payroll Taxes and 1099 Issues (Webinar) (20WS-0556)*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 |
| 8/21/2020 | 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-0139: Surgent's Lease Accounting: The Impact of Changing Standards on Both Lessors and Lessees (Webinar) (20WS-0139)*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 |
| 5/13/2020 | 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-0079: Surgent's Controllership Skills Update: Budgeting, Forecasting, and Big Data (Webinar) (20WS-0079)*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 |
| 4/23/2020 | 12 - 2 p.m. | Online | 2 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 | |
| New 20WS-0718: Surgent's Building a High-Performance Accounting Team (Webinar) (20WS-0718)*Increase productivity and profitability *Communicate better and resolve conflict *Learn teamwork principles in today's changing accounting workplace *Motivate yourself and your team |
| 9/28/2020 | 12 - 2 p.m. | Online | 2 CPE | |
| 20WS-0349: The Best S Corporation, Limited Liability and Partnership Update Course by Surgent (Webinar) (20WS-0349)*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. |
| 6/27/2020 | 8 a.m. - 4 p.m. | Online | 8 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-0285: Surgent's Understanding the High Stakes Mega Issues in A&A Today (Webinar) (20WS-0285)*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 |
| 6/16/2020 | 12 - 3:30 p.m. | Online | 4 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 | |
| New 20WS-0195: Surgent's Derivatives and Hedging: Making Sense of the Complex Guidance in Topic 815 (Webinar) (20WS-0195)*Common derivative financial instruments and their uses *Accounting guidance for derivatives *Common hedging strategies and how to account for them *Recent changes to the hedging accounting model under Topic 815 |
| 5/29/2020 | 8 - 11:30 a.m. | Online | 4 CPE | |
| 20WS-0345: Surgent's Mastering Accounting for Income Taxes (Webinar) (20WS-0345)*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 |
| 6/26/2020 | 12 - 3:30 p.m. | Online | 4 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-0326: Surgent's Fundamentals of Public Charity Taxation and Form 990 (Webinar) (20WS-0326)*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 |
| 6/24/2020 | 12 - 3:30 p.m. | Online | 4 CPE | |
| 20WS-0044: Surgent's Annual Accounting and Auditing Update (Webinar) (20WS-0044)*Private company standard setting activities *Recently issued FASB Accounting Standards Updates * Revenue recognition * Leases *Other items on the FASB's Technical Agenda *Recently issued SASs and other AICPA and PCAOB activity *SSARS No. 21, Clarification and Recodification and other recently issued SSARS *Audit quality issues *Other important AandA practice matters |
| 4/7/2020 | 8 a.m. - 4 p.m. | Online | 8 CPE | |
| 20WS-0061: Surgent's Audits of 401(k) Plans: New Developments and Critical Issues (Webinar) (20WS-0061)*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 |
| 4/16/2020 | 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 | |
| New 20WS-0103: Surgent's Reasonable Suspicion (Webinar) (20WS-0103)*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 |
| 5/4/2020 | 12 - 1 p.m. | Online | 1 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-0122: Surgent's Annual Update for Defined Contribution Plans (Webinar) (20WS-0122)*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 |
| 5/8/2020 | 12 - 2 p.m. | Online | 2 CPE | |
| 20WS-0371: Surgent's Performing Single Audits Under the Uniform Guidance for Federal Awards (Webinar) (20WS-0371)*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) |
| 7/2/2020 | 8 a.m. - 4 p.m. | Online | 8 CPE | |
| 20WS-0555: Surgent's Strategies for Maximizing Social Security Benefits (Webinar) (20WS-0555)*When is a person eligible to take Social Security benefits? *Selecting the most advantageous option for taking Social Security benefits *Is there a best age to start taking Social Security benefits? *How to maximize Social Security benefit payments to surviving spouses *How can a divorced spouse collect Social Security benefits based on the work record of a former spouse? *How minor children can collect Social Security benefits based on the work record of an older parent |
| 8/21/2020 | 12 - 2 p.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-0482: Surgent's Lease Accounting: The Impact of Changing Standards on Both Lessors and Lessees (Webinar) (20WS-0482)*Outcomes of the recent FASB and IASB Joint Project related to Leases *Differentiating between accounting and reporting requirements for operating and finance leases *Evaluating possible material misstatement related to lease recognition, measurement, presentation and disclosure |
| 8/5/2020 | 12 - 2 p.m. | Online | 2 CPE | |
| 20WS-0451: Surgent's Guide to the Business of Booze: Accounting for Restaurants & Bars (Webinar) (20WS-0451)*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 |
| 7/28/2020 | 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-0339: Surgent's Advanced Audits of 401(k) Plans: Best Practices and Current Developments (Webinar) (20WS-0339)*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 |
| 6/26/2020 | 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 |
| 12/14/2020 | 8 - 11:30 a.m. | Online | 4 CPE | |
| New 20WS-0141: Surgent's Understanding Non-Compete Agreements (Webinar) (20WS-0141)*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. |
| 5/13/2020 | 12 - 2 p.m. | Online | 2 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-0694: Surgent's Section 461(l): Loss Limitations After TCJA (Webinar) (20WS-0694)*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 |
| 9/22/2020 | 8 - 11:30 a.m. | Online | 4 CPE | |
| 20WS-0374: Surgent's Individual and Financial Planning Tax Camp (Webinar) (20WS-0374)*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 |
| 7/6/2020 | 10:30 a.m. - 6:30 p.m. | Online | 8 CPE | |
| 20WS-0789: Surgent's Annual Accounting and Auditing Update (Webinar) (20WS-0789)*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 |
| 10/16/2020 | 8 a.m. - 4 p.m. | Online | 8 CPE | |
| 20WS-0704: Surgent's Guide to the Topic 606 Revenue Recognition Model for All CPAs (Webinar) (20WS-0704)*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 |
| 9/24/2020 | 12 - 3:30 p.m. | Online | 4 CPE | |
| 20WS-0372: Surgent's A Complete Guide to the New Yellow Book (Webinar) (20WS-0372)*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 |
| 7/6/2020 | 8 a.m. - 4 p.m. | Online | 8 CPE | |
| 20WS-0471: Surgent's Stock vs. Asset Acquisitions of C Corporations (Webinar) (20WS-0471)*Advantages and disadvantages to buyer and seller of an asset sale and a stock sale *Tax treatment of consulting agreements and covenants not to compete *Sale of personal goodwill associated with an asset sale *Tax consequences associated with a stock sale and an asset sale *Tax-free exchange in a stock sale *Non-tax issues that must be considered when a corporation is sold |
| 8/3/2020 | 12 - 2 p.m. | Online | 2 CPE | |
| 20WS-0437: Surgent's Annual Accounting and Auditing Update (Webinar) (20WS-0437)*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 |
| 7/23/2020 | 8 a.m. - 4 p.m. | Online | 8 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-0254: Surgent's Annual Accounting and Auditing Update (Webinar) (20WS-0254)*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 |
| 6/11/2020 | 9 a.m. - 5 p.m. | Online | 8 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 | |
| 20WS-0573: Surgent's QuickBooks Online – Streamline Accounting with Dynamic Software! (Webinar) (20WS-0573)*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 |
| 8/27/2020 | 12 - 2 p.m. | Online | 2 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 | |
| 20WS-0251: Surgent's Individual and Financial Planning Tax Camp (Webinar) (20WS-0251)*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 |
| 6/10/2020 | 8 a.m. - 4 p.m. | Online | 8 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-0047: Surgent's Top 10 Technology Risks and Trends Every CPA Should Know (Webinar) (20WS-0047)*Discuss importance of securing client data *Describe how to avoid malware and other security threats *Explore recent SEC cybersecurity guidance *Discuss risks from the use of audit software *Explain threats to independence resulting from hosting the client's data *Explore how data analytics are being applied in audits *Explain the trends and risks related to blockchain *Describe migrating data to a cloud-based environment *Explore the recent Cybersecurity Risk Management Framework *Discuss attest service options related to a client's cybersecurity risk management program |
| 4/7/2020 | 12 - 3:30 p.m. | Online | 4 CPE | |
| New 20WS-0638: Surgent's New Depreciation Rules for Bonus and Section 179 Expensing (Webinar) (20WS-0638)*Section 179 *Bonus depreciation *Listed property *Depreciation rules for Qualified Improvement Property *When maximizing depreciation expense might not be the optimal tax strategy |
| 9/11/2020 | 12 - 2 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-0612: Surgent's Audits of 401(k) Plans: New Developments and Critical Issues (Webinar) (20WS-0612)*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 |
| 9/8/2020 | 8 a.m. - 4 p.m. | Online | 8 CPE | |
| 20WS-0245: Surgent's Negotiating Unmasked (Webinar) (20WS-0245)*Understanding the process and art of negotiating *Analyzing the component parts of negotiating *Positioning yourself for success *Practical steps to improve results |
| 6/9/2020 | 9 - 11 a.m. | Online | 2 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-0715: The Best Federal Tax Update Course by Surgent (Webinar) (20WS-0715)*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 |
| 9/26/2020 | 8 a.m. - 4 p.m. | Online | 8 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-0226: Surgent's Ethical Considerations for the CPA (Webinar) (20WS-0226)* 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 |
| 6/5/2020 | 12:30 - 4 p.m. | Online | 4 CPE / 4 Ethics | |
| 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 | |
| New 20WS-0594: Surgent's Progressive Discipline and Termination (Webinar) (20WS-0594)*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 |
| 9/2/2020 | 12 - 2 p.m. | Online | 2 CPE | |
| 20WS-0065: Surgent's Industry Accountant Toolkit (Webinar) (20WS-0065)*Key tools used by businesses and financial professionals across the globe to measure performance *Detailed, real-world examples of businesses utilizing these tools |
| 4/16/2020 | 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-0642: Surgent's Ensuring Audit Quality: Performing an Effective Risk Assessment (Webinar) (20WS-0642)*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 |
| 9/12/2020 | 12 - 3:30 p.m. | Online | 4 CPE | |
| 20WS-0432: Surgent's Compilations, Reviews and Preparations: Engagement Performance and Annual Update (Webinar) (20WS-0432)*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 |
| 7/22/2020 | 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-0476: Surgent's Guide to the Topic 606 Revenue Recognition Model for All CPAs (Webinar) (20WS-0476)*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 |
| 8/4/2020 | 12 - 3:30 p.m. | Online | 4 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 | |
| 20WS-0446: The Best S Corporation, Limited Liability and Partnership Update Course by Surgent (Webinar) (20WS-0446)*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. |
| 7/24/2020 | 8 a.m. - 4 p.m. | Online | 8 CPE | |
| 20WS-0727: Surgent's Fraud Basics: Protecting the Company Till (Webinar) (20WS-0727)*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 |
| 9/30/2020 | 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-0350: Surgent's Annual Accounting and Auditing Update (Webinar) (20WS-0350)*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 |
| 6/29/2020 | 9 a.m. - 5 p.m. | Online | 8 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 | |
| New 20WS-0816: Surgent's Top Business Tax Planning Strategies (Webinar) (20WS-0816)*Taking maximum advantage of the Section 199A 20% deduction *Consider whether the reduction in C corporation tax rates merits converting to a C corporation *Limit the impact of the new loss limitation rules for taxpayers other than C corporations *Take maximum advantage of the opportunity to deduct research and experimental expenditures *Avoid the limitation on the deduction of net business interest expense by electing ADS depreciation *Minimize the limitation of the deduction of expenses for entertainment and certain fringe benefits *Take advantage of more tax-efficient tax accounting methods |
| 10/22/2020 | 9 - 11 a.m. | Online | 2 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 | |
| New 20WS-0358: Surgent's Buying and Selling a Business: Tax and Structuring Overview (Webinar) (20WS-0358)*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 |
| 6/30/2020 | 8 - 11:30 a.m. | Online | 4 CPE | |
| 20WS-0626: Surgent's Fraud Basics: Protecting the Company Till (Webinar) (20WS-0626)*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 |
| 9/10/2020 | 8 - 11:30 a.m. | Online | 4 CPE | |
| New 20WS-0760: Surgent's Small Rudders that Turn Large Ships – The Secrets of Today's Successful Accounting Leaders (Webinar) (20WS-0760)*Increase productivity and profitability *Communicate better and resolve conflict *Learn teamwork principles in today's changing accounting workplace *Motivate yourself and your team |
| 10/8/2020 | 12 - 2 p.m. | Online | 2 CPE | |
| 20WS-0459: Surgent's Performing Single Audits Under the Uniform Guidance for Federal Awards (Webinar) (20WS-0459)*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) |
| 7/30/2020 | 9 a.m. - 5 p.m. | Online | 8 CPE | |
| New 20WS-0395: Surgent's Small Business Guide to the Use of Accounting Methods (Webinar) (20WS-0395)*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 |
| 7/10/2020 | 12 - 2 p.m. | Online | 2 CPE | |
| 20WS-0351: Surgent's Audits of 401(k) Plans: New Developments and Critical Issues (Webinar) (20WS-0351)*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 |
| 6/29/2020 | 9 a.m. - 5 p.m. | Online | 8 CPE | |
| 20WS-0329: The Best Federal Tax Update Course by Surgent (Webinar) (20WS-0329)*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 |
| 6/24/2020 | 9 a.m. - 5 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 | |
| New 20WS-0232: Surgent's Succession Planning for the Small Business Owner: Finding the Exit Ramp (Webinar) (20WS-0232)*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 |
| 6/5/2020 | 8 - 11:30 a.m. | Online | 4 CPE | |
| 20WS-0366: The Best Federal Tax Update Course by Surgent (Webinar) (20WS-0366)*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 |
| 7/1/2020 | 8 a.m. - 4 p.m. | Online | 8 CPE | |
| 20WS-0051: Surgent's Excel Budgeting Ideas (Webinar) (20WS-0051)*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 |
| 4/9/2020 | 9 - 11 a.m. | Online | 2 CPE | |
| New 20WS-0218: Surgent's Critical Update: The SECURE Act and Other Late 2019 Tax Changes (Webinar) (20WS-0218)*Elimination of the "stretch" IRA for certain IRA and employer plan beneficiaries *The 10-year rule for IRA and employer plan required minimum distributions *Estate planning and estate tax planning after changes in IRA and employer plan rules *Increase in age for required minimum distributions *Repeal of maximum age for traditional IRA contributions *Changes in multi-employer qualified plans *Change allowing part-time, long-term workers to participate in qualified plans *Extender provisions that were reenacted *Newly enacted income tax provisions *Changes related to certain Affordable Care Act provisions |
| 6/4/2020 | 12 - 2 p.m. | Online | 2 CPE | |
| 20WS-0804: Surgent's Monthly Tax Update with Mike Tucker and Jeff Jacobs (Webinar) (20WS-0804)*What's new with regard to tax law changes -- new legislative developments analyzed as soon as they occur *Planning implications with respect to new tax developments -- how to take advantage of new tax planning opportunities and strategies *IRS rulings, regulations, and notices of importance to general tax practitioners; what they are, how they work, and how they can be used to the benefit of clients *Case law developments -- what general tax practitioners need to know about new court rulings |
| 10/20/2020 | 9 - 11 a.m. | Online | 2 CPE | |
| 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-0509: Surgent's Mastering Accounting for Income Taxes (Webinar) (20WS-0509)*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 |
| 8/11/2020 | 12 - 3:30 p.m. | Online | 4 CPE | |
| New 20WS-0554: Surgent's Managing Millennials (Webinar) (20WS-0554)*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 |
| 8/21/2020 | 12 - 2 p.m. | Online | 2 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 | |
| New 20WS-0522: Surgent's Buying and Selling a Business: Tax and Structuring Overview (Webinar) (20WS-0522)*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 |
| 8/13/2020 | 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-0487: Surgent's Ethical Considerations for the CPA (Webinar) (20WS-0487)* 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 |
| 8/6/2020 | 8 - 11:30 a.m. | Online | 4 CPE / 4 Ethics | |
| 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-0355: Surgent's Understanding the High Stakes Mega Issues in A&A Today (Webinar) (20WS-0355)*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 |
| 6/29/2020 | 12 - 3:30 p.m. | Online | 4 CPE | |
| New 20WS-0590: Surgent's Advanced Trust Issues: A Roadmap for Success in An Increasingly Complex Area (Webinar) (20WS-0590)*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 |
| 9/1/2020 | 12 - 3:30 p.m. | Online | 4 CPE | |
| 20WS-0332: Surgent's Financial Reporting Update for Tax Practitioners (Webinar) (20WS-0332)*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 |
| 6/25/2020 | 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-0235: The Best Individual Income Tax Update Course by Surgent (Webinar) (20WS-0235)*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 |
| 6/6/2020 | 8 a.m. - 4 p.m. | Online | 8 CPE | |
| 20WS-0489: Surgent's Section 754 Step-Up in Basis: Understanding the Tax Issues for Partnerships and LLCs (Webinar) (20WS-0489)*How and why a partnership makes a 754 election *The effect of the 754 election when an interest in a partnership is sold or inherited *How the 754 election applies when a partnership makes a distribution of property to one or more of its partners *Allocating the 754 basis adjustment |
| 8/6/2020 | 12 - 2 p.m. | Online | 2 CPE | |
| 20WS-0440: The Best Individual Income Tax Update Course by Surgent (Webinar) (20WS-0440)*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 |
| 7/23/2020 | 8 a.m. - 4 p.m. | Online | 8 CPE | |
| 20WS-0463: Surgent's Section 461(l): Loss Limitations After TCJA (Webinar) (20WS-0463)*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 |
| 7/30/2020 | 12 - 3:30 p.m. | Online | 4 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 | |
| 20WS-0692: Surgent's Essential Depreciation and Expensing Update (Webinar) (20WS-0692)*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 |
| 9/22/2020 | 8 - 11:30 a.m. | Online | 4 CPE | |
| 20WS-0513: Surgent's The Most Dangerous Elements of a GAAS Audit (Webinar) (20WS-0513)*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) |
| 8/11/2020 | 12:30 - 4 p.m. | Online | 4 CPE | |
| 20WS-0521: Surgent's Audits of 401(k) Plans: New Developments and Critical Issues (Webinar) (20WS-0521)*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 |
| 8/13/2020 | 8 a.m. - 4 p.m. | Online | 8 CPE | |
| 20WS-0572: Surgent's Preparing Not-for-Profit Financial Statements Under ASU No. 2016-14 (Webinar) (20WS-0572)*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 |
| 8/27/2020 | 8 a.m. - 4 p.m. | Online | 8 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 | |
| 20WS-0450: Surgent's Section 754 Step-Up in Basis: Understanding the Tax Issues for Partnerships and LLCs (Webinar) (20WS-0450)*How and why a partnership makes a 754 election *The effect of the 754 election when an interest in a partnership is sold or inherited *How the 754 election applies when a partnership makes a distribution of property to one or more of its partners *Allocating the 754 basis adjustment |
| 7/27/2020 | 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-0340: Surgent's Annual Accounting and Auditing Update (Webinar) (20WS-0340)*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 |
| 6/26/2020 | 8 a.m. - 4 p.m. | Online | 8 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-0579: Surgent's Excel Lookups: Moving Beyond VLOOKUP Limitations (Webinar) (20WS-0579)* Using lookup functions as an alternative to direct cell references * Understand the limitations of the VLOOKUP function * Discover ways to move beyond these limitations |
| 8/28/2020 | 9 - 11 a.m. | Online | 2 CPE | |
| 20WS-0194: Surgent's Advanced Audits of 401(k) Plans: Best Practices and Current Developments (Webinar) (20WS-0194)*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 |
| 5/29/2020 | 8 a.m. - 4 p.m. | Online | 8 CPE | |
| 20WS-0578: Surgent's Excel Budgeting Ideas (Webinar) (20WS-0578)*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 |
| 8/28/2020 | 12 - 2 p.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 | |
| 20WS-0688: Surgent's Preparing C Corporation Tax Returns for New Staff and Paraprofessionals (Webinar) (20WS-0688)*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 |
| 9/21/2020 | 8 a.m. - 4 p.m. | Online | 8 CPE | |
| New 20WS-0076: Surgent's Management Fundamentals (Webinar) (20WS-0076)*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 |
| 4/22/2020 | 12:30 - 4 p.m. | Online | 4 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-0387: Surgent's Excel Budgeting Ideas (Webinar) (20WS-0387)*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 |
| 7/9/2020 | 9 - 11 a.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 | |
| New 20WS-0752: Surgent's The Most Critical Challenges in Not-for-Profit Accounting Today (Webinar) (20WS-0752)*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 |
| 10/6/2020 | 12:30 - 4 p.m. | Online | 4 CPE | |
| 20WS-0641: Surgent's Taking Advantage of Installment Sales and Like-Kind Exchanges (Webinar) (20WS-0641)*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 |
| 9/11/2020 | 8 - 11:30 a.m. | Online | 4 CPE | |
| 20WS-0467: Surgent's Real Estate Taxation: Critical Considerations (Webinar) (20WS-0467)*Depreciation and recapture *Passive activity losses *Determination of basis *Determination of gain or loss on sale of real estate *Taxation of rental operations *Installment sales |
| 7/31/2020 | 12:30 - 4 p.m. | Online | 4 CPE | |
| 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-0743: Surgent's Applying the New Yellow Book to a Financial Statement Audit (Webinar) (20WS-0743)*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 |
| 10/5/2020 | 12:30 - 4 p.m. | Online | 4 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 | |
| New 20WS-0134: Surgent's Basics of Employment Law for Non-HR Professionals (Webinar) (20WS-0134)*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 |
| 5/12/2020 | 12:30 - 4 p.m. | Online | 4 CPE | |
| New 20WS-0577: Surgent's Coaching Skills for Managers and Supervisors (Webinar) (20WS-0577)*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 |
| 8/28/2020 | 12:30 - 4 p.m. | Online | 4 CPE | |
| 20WS-0532: Surgent's Taking Advantage of Installment Sales and Like-Kind Exchanges (Webinar) (20WS-0532)*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 |
| 8/14/2020 | 8 - 11:30 a.m. | Online | 4 CPE | |
| 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-0422: Surgent's Mastering Accounting for Income Taxes (Webinar) (20WS-0422)*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 |
| 7/17/2020 | 12 - 3:30 p.m. | Online | 4 CPE | |
| New 20WS-0133: Surgent's Advanced Trust Issues: A Roadmap for Success in An Increasingly Complex Area (Webinar) (20WS-0133)*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 |
| 5/12/2020 | 12 - 3:30 p.m. | Online | 4 CPE | |
| 20WS-0629: Surgent's QuickBooks Desktop Software: New Features and Trends to be Aware Of (Webinar) (20WS-0629)*Intuit-supported versions update *QuickBooks Desktop trends in the software *QuickBooks Desktop new features and improvements |
| 9/10/2020 | 6 - 8 p.m. | Online | 2 CPE | |
| New 20WS-0092: Surgent's The Accountant as the Expert Witness (Webinar) (20WS-0092)*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 |
| 4/30/2020 | 12 - 2 p.m. | Online | 2 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-0276: Surgent's Section 754 Step-Up in Basis: Understanding the Tax Issues for Partnerships and LLCs (Webinar) (20WS-0276)*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 |
| 6/15/2020 | 9 - 11 a.m. | Online | 2 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-0461: Surgent's QuickBooks: Reconciling Balance Sheet Accounts Has Never Been Easier (Webinar) (20WS-0461)*Identify and Correct File Issues *QuickBooks Cash Basis Calculations *Transaction Entry Tips and Tricks *Creating Balance Sheet Workpapers *Loan Amortization features included in QuickBooks |
| 7/30/2020 | 3 - 5 p.m. | Online | 2 CPE | |
| New 20WS-0241: Surgent's Small Rudders that Turn Large Ships – The Secrets of Today's Successful Accounting Leaders (Webinar) (20WS-0241)*Increase productivity and profitability *Communicate better and resolve conflict *Learn teamwork principles in today's changing accounting workplace *Motivate yourself and your team |
| 6/8/2020 | 12 - 2 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-0797: Surgent's Form 1040 Return Review Boot Camp for New and Experienced Reviewers (Webinar) (20WS-0797)*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 |
| 10/19/2020 | 8 a.m. - 4 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-0656: Surgent's Compilations, Reviews and Preparations: Engagement Performance and Annual Update (Webinar) (20WS-0656)*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 |
| 9/15/2020 | 8 a.m. - 4 p.m. | Online | 8 CPE | |
| 20WS-0174: Surgent's Four Tiers of Loss Limitations: A Guide to the New Rules for Pass-through Entities (Webinar) (20WS-0174)*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)) |
| 5/22/2020 | 8 - 11:30 a.m. | Online | 4 CPE | |
| 20WS-0586: Surgent's Ethical Considerations for the CPA (Webinar) (20WS-0586)* 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 |
| 8/31/2020 | 12:30 - 4 p.m. | Online | 4 CPE / 4 Ethics | |
| 20WS-0373: Surgent's Ensuring Audit Quality: Performing an Effective Risk Assessment (Webinar) (20WS-0373)*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 |
| 7/6/2020 | 12 - 3:30 p.m. | Online | 4 CPE | |
| New 20WS-0751: Surgent's The Most Critical Challenges in Governmental Accounting Today (Webinar) (20WS-0751)*The implementation of GASB No. 84, Fiduciary Activities *How governments can prepare for and implement GASB No. 87, Leases *Additional recently issued GASB standards |
| 10/6/2020 | 8 - 11:30 a.m. | Online | 4 CPE | |
| 20WS-0601: Surgent's Looking Ahead: Predicting Future Financial Issues and Their Impact on Accountants in Industry (Webinar) (20WS-0601)*The future of medical care in the United States and impact on your employees and your costs *Future of Social Security and impact on retirement planning and employee retention *Impact on financial executive if the dollar is no longer the world currency *"Fate of the States" -- will the location of your business make you less competitive? *Future of workmen's compensation *Future of interest rates *Impact of greater reliance on technology *AICPA top 10 trends and technologies *National infrastructure *Impact of continuing uncertainty in markets |
| 9/3/2020 | 8 a.m. - 4 p.m. | Online | 8 CPE | |
| New 20WS-0048: Surgent's Basics of Employment Law for Non-HR Professionals (Webinar) (20WS-0048)*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 |
| 4/8/2020 | 12:30 - 4 p.m. | Online | 4 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-0037: Surgent's Fraud Basics: Protecting the Company Till (Webinar) (20WS-0037)*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 |
| 4/2/2020 | 12 - 3:30 p.m. | Online | 4 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-0735: Surgent's QuickBooks Online Accountant Tools and Features (Webinar) (20WS-0735)*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 |
| 10/1/2020 | 3 - 5 p.m. | Online | 2 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-0676: Surgent's Guide and Update to Compilations, Reviews, and Preparations (Webinar) (20WS-0676)*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 |
| 9/18/2020 | 8 - 11:30 a.m. | Online | 4 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-0098: Surgent's Annual Accounting and Auditing Update (Webinar) (20WS-0098)*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 |
| 5/4/2020 | 8 a.m. - 4 p.m. | Online | 8 CPE | |
| 20WS-0788: Surgent's A Complete Guide to the New Yellow Book (Webinar) (20WS-0788)*When is the auditor required to follow the Yellow Book (a.k.a., Government Auditing Standards, or GAGAS)? *How the Yellow Book requirements relate to generally accepted auditing standards and the single audit requirements *The different types of Yellow Book audit and attestation engagements that auditors may be called upon to perform *The Yellow Book standards related to the qualifications of the auditor (i.e., requirements related to independence, CPE, peer review, and more) *The Yellow Book requirements related to the performance of and reporting on a financial audit *The Yellow Book requirements related to attestation engagements (i.e., examinations, reviews, and agreed-upon procedures engagements) and performance audits |
| 10/16/2020 | 8 a.m. - 4 p.m. | Online | 8 CPE | |
| 20WS-0149: Surgent's Monthly Tax Update with Mike Tucker and Jeff Jacobs (Webinar) (20WS-0149)*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 |
| 5/15/2020 | 12 - 2 p.m. | Online | 2 CPE | |
| 20WS-0220: Surgent's Ethics for Tax Professionals (Webinar) (20WS-0220)*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 |
| 6/4/2020 | 6 - 8 p.m. | Online | 2 CPE / 2 Ethics | |
| 20WS-0775: Surgent's Accounting for Financial Instruments: Applying the FASB's Three New Updates (Webinar) (20WS-0775)*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 |
| 10/13/2020 | 12 - 3:30 p.m. | Online | 4 CPE | |
| 20WS-0540: Surgent's Successfully Completing an Estate Tax Return: Form 706 (Webinar) (20WS-0540)*Changes to the IRS Form 706 *How to successfully navigate the form *The ins and outs of the "portability" rules, including how the rules actually work using common examples *Income tax consequences *How to avoid malpractice traps *Overlooked GST issues |
| 8/18/2020 | 12 - 2 p.m. | Online | 2 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-0182: Surgent's Accounting for Financial Instruments: Applying the FASB's Three New Updates (Webinar) (20WS-0182)*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 |
| 5/27/2020 | 8 - 11:30 a.m. | Online | 4 CPE | |
| 20WS-0433: Surgent's Fiduciary Income Tax Returns: Form 1041 Workshop with Filled-in Forms (Webinar) (20WS-0433)*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 |
| 7/22/2020 | 8 a.m. - 4 p.m. | Online | 8 CPE | |
| 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-0835: Surgent's Monthly Tax Update with Mike Tucker and Jeff Jacobs (Webinar) (20WS-0835)*What's new with regard to tax law changes -- new legislative developments analyzed as soon as they occur *Planning implications with respect to new tax developments -- how to take advantage of new tax planning opportunities and strategies *IRS rulings, regulations, and notices of importance to general tax practitioners; what they are, how they work, and how they can be used to the benefit of clients *Case law developments -- what general tax practitioners need to know about new court rulings |
| 10/27/2020 | 6 - 8 p.m. | Online | 2 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-0649: Surgent's Perplexing Financial and Economic Issues for the CFO/Controller (Webinar) (20WS-0649)*Regulatory, fiscal, and monetary policies impact on the organization *Dodd-Frank Bill and impact on financial reform *Health insurance reform and the impact on the employer *Managing risk in an uncertain economic climate |
| 9/14/2020 | 9 a.m. - 5 p.m. | Online | 8 CPE | |
| 20WS-0627: Surgent's Fundamentals of Public Charity Taxation and Form 990 (Webinar) (20WS-0627)*Organization and structure of Form 990 *Form 990 and its various schedules *Form 990 filing requirements *The public support tests *Taxation of Unrelated Business Income *Compensation related reporting issues |
| 9/10/2020 | 12 - 3:30 p.m. | Online | 4 CPE | |
| 20WS-0380: Surgent's Annual Update for Defined Contribution Plans (Webinar) (20WS-0380)*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 |
| 7/8/2020 | 12 - 2 p.m. | Online | 2 CPE | |
| New 20WS-0559: Surgent's Resilience: The Ultimate Leadership Skill for Accountants: How to Build it in Yourself and Others (Webinar) (20WS-0559)*Bounce back from adversity and pressure *Avoid giving up too soon *Reframe challenges *Learn resilience and transform from mistakes |
| 8/24/2020 | 12 - 2 p.m. | Online | 2 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 | |
| New 20WS-0631: Surgent's Section 199A: Schedule K-1 Reporting by Relevant Passthrough Entities (Webinar) (20WS-0631)*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 |
| 9/10/2020 | 8 - 11:30 a.m. | Online | 4 CPE | |
| 20WS-0280: Surgent's Compilations, Reviews and Preparations: Engagement Performance and Annual Update (Webinar) (20WS-0280)*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 |
| 6/16/2020 | 8 a.m. - 4 p.m. | Online | 8 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-0421: Surgent's Individual and Financial Planning Tax Camp (Webinar) (20WS-0421)*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 |
| 7/17/2020 | 8 a.m. - 4 p.m. | Online | 8 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-0410: Surgent's Understanding How the IRS Rewards Whistleblowers (Webinar) (20WS-0410)*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 |
| 7/15/2020 | 12 - 2 p.m. | Online | 2 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-0645: Surgent's Ethical Considerations for the CPA (Webinar) (20WS-0645)* Examine the CPA's role in today's economy * Compare similarities and differences between individual and business ethics * Explore the link between ethics, integrity and scruples * Discuss the basic attributes of ethics and professional conduct * Review the history of the CPA profession and the CPA's requirement to adhere to ethics policies and codes of conduct * Review the AICPA's Code of Professional Conduct and a CPA's responsibilities to the public, clients and colleagues * Discuss the common rules and statutes faced daily in the CPA profession. Case studies may also be utilized to present potential ethical dilemmas CPAs may face during their careers *Review CPA Independence violations by current legal case examples |
| 9/14/2020 | 12:30 - 4 p.m. | Online | 4 CPE / 4 Ethics | |
| 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-0113: Surgent's The Next Decade for Business Following Tax Reform (Webinar) (20WS-0113)*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 |
| 5/6/2020 | 12 - 2 p.m. | Online | 2 CPE | |
| 20WS-0809: Surgent's Liquidation of Flow-Through Entities for LLCs and Partnerships (Webinar) (20WS-0809)*Tax rules governing liquidation of a partnership or S corporation *Tax treatment of the shareholder/partner/member receiving a liquidating distribution in an S corporation liquidation/partnership liquidation *Tax impact on the pass-through entity when the entity is liquidated *Receipt of corporate liabilities in an S corporation distribution *Proportionate, liquidating partnership distributions to partners, and gains and losses to a partner on a liquidating partnership distribution *Tax issues associated with a partnership distribution of noncash properties in a liquidation *Compliance requirements on the occasion of a liquidation of a corporation or a partnership |
| 10/21/2020 | 9 - 11 a.m. | Online | 2 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-0721: The Best Individual Income Tax Update Course by Surgent (Webinar) (20WS-0721)*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 |
| 9/28/2020 | 8 a.m. - 4 p.m. | Online | 8 CPE | |
| 20WS-0480: Surgent's Compilations, Reviews and Preparations: Engagement Performance and Annual Update (Webinar) (20WS-0480)*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 |
| 8/5/2020 | 8 a.m. - 4 p.m. | Online | 8 CPE | |
| 20WS-0499: Surgent's Preparing Not-for-Profit Financial Statements Under ASU No. 2016-14 (Webinar) (20WS-0499)*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 |
| 8/7/2020 | 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-0344: Surgent's Excel Tables and Conditional Summing (Webinar) (20WS-0344)* Using the Table object to store data * Using the conditional summing function to aggregate Table data * Using the Table object to create mapping tables |
| 6/26/2020 | 12 - 2 p.m. | Online | 2 CPE | |
| New 20WS-0671: Surgent's Introduction to Forensic Accounting (Webinar) (20WS-0671)*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 |
| 9/17/2020 | 12 - 3:30 p.m. | Online | 4 CPE | |
| 20WS-0639: Surgent's Section 163(j): Business Interest Limitation After TCJA (Webinar) (20WS-0639)*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? |
| 9/11/2020 | 8 - 11:30 a.m. | Online | 4 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-0296: Surgent's Looking Ahead: Predicting Future Financial Issues and Their Impact on Accountants in Industry (Webinar) (20WS-0296)*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 |
| 6/18/2020 | 9 a.m. - 5 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-0250: Surgent's Compilations, Reviews and Preparations: Engagement Performance and Annual Update (Webinar) (20WS-0250)*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 |
| 6/10/2020 | 8 a.m. - 4 p.m. | Online | 8 CPE | |
| 20WS-0705: Surgent's Industry Accountant Toolkit (Webinar) (20WS-0705)*Key tools used by businesses and financial professionals across the globe to measure performance *Detailed, real-world examples of businesses utilizing these tools |
| 9/24/2020 | 8 a.m. - 4 p.m. | Online | 8 CPE | |
| 20WS-0605: Surgent's Accounting for Financial Instruments: Applying the FASB's Three New Updates (Webinar) (20WS-0605)*Key provisions of each of the FASB's new Updates related to financial instruments, dealing with recognition and measurement, impairment, and hedging *Differences between the new accounting guidance and existing GAAP related to accounting for financial instruments *Challenges when implementing the FASB's new guidance on financial instruments *Examples of applying the new guidance to real-life situations |
| 9/4/2020 | 8 - 11:30 a.m. | Online | 4 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 | |
| New 20WS-0773: Surgent's Data Analytics for Accountants and Financial Managers (Webinar) (20WS-0773)*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 |
| 10/12/2020 | 12 - 2 p.m. | Online | 2 CPE | |
| 20WS-0151: Surgent's Ethical Considerations for the CPA (Webinar) (20WS-0151)* 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 |
| 5/16/2020 | 8 - 11:30 a.m. | Online | 4 CPE / 4 Ethics | |
| 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-0383: Surgent's Ethical Considerations for the CPA (Webinar) (20WS-0383)* 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 |
| 7/8/2020 | 8 - 11:30 a.m. | Online | 4 CPE / 4 Ethics | |
| 20WS-0673: Surgent's Monthly Tax Update with Mike Tucker and Jeff Jacobs (Webinar) (20WS-0673)*What's new with regard to tax law changes -- new legislative developments analyzed as soon as they occur *Planning implications with respect to new tax developments -- how to take advantage of new tax planning opportunities and strategies *IRS rulings, regulations, and notices of importance to general tax practitioners; what they are, how they work, and how they can be used to the benefit of clients *Case law developments -- what general tax practitioners need to know about new court rulings |
| 9/17/2020 | 6 - 8 p.m. | Online | 2 CPE | |
| 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-0770: Surgent's Annual Accounting and Auditing Update (Webinar) (20WS-0770)*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 |
| 10/12/2020 | 8 a.m. - 4 p.m. | Online | 8 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-0359: Surgent's Compilations, Reviews and Preparations: Engagement Performance and Annual Update (Webinar) (20WS-0359)*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 |
| 6/30/2020 | 9 a.m. - 5 p.m. | Online | 8 CPE | |
| 20WS-0761: Surgent's Technical Business Practice Issues and Tax Forms for Experienced Practitioners (Webinar) (20WS-0761)*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 |
| 10/8/2020 | 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-0681: Surgent's Annual Accounting and Auditing Update (Webinar) (20WS-0681)*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 |
| 9/19/2020 | 8 a.m. - 4 p.m. | Online | 8 CPE | |
| 20WS-0273: Surgent's Audits of 401(k) Plans: New Developments and Critical Issues (Webinar) (20WS-0273)*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 |
| 6/15/2020 | 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 | |
| New 20WS-0543: Surgent's New Tax Related Parking Rules (Webinar) (20WS-0543)*How to determine deductible and non-deductible employee parking expenses *Employee parking expenses that increase unrelated business taxable income for not-for-profit organizations *Methods employers use to provide tax-free parking benefits to employees *Expenses that are included as part of parking benefits provided to employees *Expenses that are deductible and not subject to the disallowance rule *Methodologies for determining nondeductible parking expenses *The four-step methodology |
| 8/19/2020 | 9 - 11 a.m. | Online | 2 CPE | |
| 20WS-0228: Surgent's Excel Budgeting Ideas (Webinar) (20WS-0228)*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 |
| 6/5/2020 | 9 - 11 a.m. | Online | 2 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-0379: The Best Federal Tax Update Course by Surgent (Webinar) (20WS-0379)*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 |
| 7/7/2020 | 8 a.m. - 4 p.m. | Online | 8 CPE | |
| 20WS-0401: Surgent's Successfully Completing an Income Tax Return for a Trust or Estate: Form 1041 (Webinar) (20WS-0401)*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 |
| 7/13/2020 | 12 - 2 p.m. | Online | 2 CPE | |
| 20WS-0043: Surgent's Recently Issued U.S. GAAP: What Small and Mid-Size Nonpublic Entity CPAs Need to Know and Do Now, Not Later (Webinar) (20WS-0043)*Private Company Council (PCC) influenced U.S. GAAP alternatives, such as common control leasing arrangements, interest rate swaps and goodwill *What nonpublic reporting entities need to do now related to ASU 2014-09 Revenue Recognition *The impact of the new ASU 2016-02 Leases, and whetherthere isanything entities need to do now to prepare for implementation *Highlights of other ASUs with open effective dates for nonpublic business entities that have the greatest likelihood of changing the financial statements of smaller entities *Significant pending FASB activity related to smaller private businesses |
| 4/6/2020 | 12 - 2 p.m. | Online | 2 CPE | |
| 20WS-0503: Surgent's CFO/Controller's Roadmap to Organization Success With Integrated Planning, Forecasting and Budgeting (Webinar) (20WS-0503)*Differences between planning and budgeting *The business model *Strategic plan, marketing plan, and technology plan *Financial forecasting and financial risk analysis *Five-year operating plan and the sales/income plan *Intermediate planning and capital equipment planning *One-year operating plan and monthly planning *Cash plan and risk plan |
| 8/10/2020 | 8 - 11:30 a.m. | Online | 4 CPE | |
| 20WS-0164: Surgent's Section 199A: Applications and Challenges (Webinar) (20WS-0164)*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 |
| 5/20/2020 | 12 - 3:30 p.m. | Online | 4 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-0300: The Best Federal Tax Update Course by Surgent (Webinar) (20WS-0300)*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 |
| 6/18/2020 | 8 a.m. - 4 p.m. | Online | 8 CPE | |
| 20WS-0177: Surgent's Preparation and Compilation Engagements under the SSARS (Webinar) (20WS-0177)*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 *Proposed changes to the SSARS guidance *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 |
| 5/22/2020 | 12 - 3:30 p.m. | Online | 4 CPE | |
| 20WS-0137: Surgent's Ensuring Audit Quality: Performing an Effective Risk Assessment (Webinar) (20WS-0137)*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 |
| 5/12/2020 | 8 - 11:30 a.m. | Online | 4 CPE | |
| 20WS-0607: Surgent's Controller/CFO Update: Hot Topics Facing Today's Financial Professional (Webinar) (20WS-0607)*Economic update *Managing for productivity *Metrics and benchmarking *Social media and the cloud |
| 9/4/2020 | 8 - 11:30 a.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 | |
| New 20WS-0342: Surgent's Choosing the Right Business Entity (Webinar) (20WS-0342)*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 |
| 6/26/2020 | 9 - 11 a.m. | Online | 2 CPE | |
| 20WS-0784: Surgent's QuickBooks: Internal Controls for Online and Desktop Tips & Tricks (Webinar) (20WS-0784)*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 |
| 10/15/2020 | 3 - 5 p.m. | Online | 2 CPE | |
| 20WS-0219: Surgent's Ensuring Audit Quality: Performing an Effective Risk Assessment (Webinar) (20WS-0219)*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 |
| 6/4/2020 | 12 - 3:30 p.m. | Online | 4 CPE | |
| 20WS-0546: Surgent's Guide and Update to Compilations, Reviews, and Preparations (Webinar) (20WS-0546)*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 |
| 8/20/2020 | 8 - 11:30 a.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-0210: Surgent's What Employers Need to Know About Sexual Harassment in the Workplace (Webinar) (20WS-0210)*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 |
| 6/2/2020 | 9 - 11 a.m. | Online | 2 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-0430: Surgent's Fundamentals of Public Charity Taxation and Form 990 (Webinar) (20WS-0430)*Organization and structure of Form 990 *Form 990 and its various schedules *Form 990 filing requirements *The public support tests *Taxation of Unrelated Business Income *Compensation related reporting issues |
| 7/21/2020 | 12 - 3:30 p.m. | Online | 4 CPE | |
| 20WS-0125: Surgent's Revenue Recognition for Long-Term Construction and Similar Contracts: Topic 606 Implementation Challenges (Webinar) (20WS-0125)*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 |
| 5/8/2020 | 12 - 3:30 p.m. | Online | 4 CPE | |
| 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-0045: Surgent's Business Law Essentials for Practitioners and Controllers (Webinar) (20WS-0045)* The various types of corporations * Securities law basics * Contract principles * Partnerships and limited liability entities * Worker classification * Employee rights and the duties of employers * Intellectual property * Real property law * Bankruptcy basics * The court system and litigation process * Alternative dispute resolution |
| 4/7/2020 | 8 a.m. - 4 p.m. | Online | 8 CPE | |
| 20WS-0525: Surgent's QuickBooks Desktop Software: New Features and Trends to be Aware Of (Webinar) (20WS-0525)*Intuit-supported versions update *QuickBooks Desktop trends in the software *QuickBooks Desktop new features and improvements |
| 8/13/2020 | 12 - 2 p.m. | Online | 2 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-0115: Surgent's Compilations, Reviews and Preparations: Engagement Performance and Annual Update (Webinar) (20WS-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 *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 |
| 5/7/2020 | 10:30 a.m. - 6:30 p.m. | Online | 8 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 | |
| New 20WS-0766: Surgent's Managing People Through Motivation (Webinar) (20WS-0766)*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 |
| 10/9/2020 | 12:30 - 4 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 | |
| 20WS-0494: Surgent's Four Tiers of Loss Limitations: A Guide to the New Rules for Pass-through Entities (Webinar) (20WS-0494)*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)) |
| 8/7/2020 | 12 - 3:30 p.m. | Online | 4 CPE | |
| 20WS-0549: Surgent's Section 754 Step-Up in Basis: Understanding the Tax Issues for Partnerships and LLCs (Webinar) (20WS-0549)*How and why a partnership makes a 754 election *The effect of the 754 election when an interest in a partnership is sold or inherited *How the 754 election applies when a partnership makes a distribution of property to one or more of its partners *Allocating the 754 basis adjustment |
| 8/20/2020 | 6 - 8 p.m. | Online | 2 CPE | |
| 20WS-0278: The Best Individual Income Tax Update Course by Surgent (Webinar) (20WS-0278)*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 |
| 6/15/2020 | 8 a.m. - 4 p.m. | Online | 8 CPE | |
| New 20WS-0246: Surgent's Reasonable Suspicion (Webinar) (20WS-0246)*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 |
| 6/9/2020 | 12 - 1 p.m. | Online | 1 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 | |
| New 20WS-0384: Surgent's Management Fundamentals (Webinar) (20WS-0384)*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 |
| 7/8/2020 | 12:30 - 4 p.m. | Online | 4 CPE | |
| 20WS-0062: Surgent's Ethical Considerations for the CPA (Webinar) (20WS-0062)* 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 |
| 4/16/2020 | 12 - 3:30 p.m. | Online | 4 CPE / 4 Ethics | |
| 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-0129: Surgent's CFO/Controller's Roadmap to Organization Success With Integrated Planning, Forecasting and Budgeting (Webinar) (20WS-0129)*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 |
| 5/11/2020 | 8 - 11:30 a.m. | Online | 4 CPE | |
| New 20WS-0541: Surgent's Tax Advantages of Investing in Opportunity Zones (Webinar) (20WS-0541)*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 |
| 8/18/2020 | 9 - 11 a.m. | Online | 2 CPE | |
| New 20WS-0308: Surgent's Understanding Non-Compete Agreements (Webinar) (20WS-0308)*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. |
| 6/19/2020 | 12 - 2 p.m. | Online | 2 CPE | |
| 20WS-0831: The Best S Corporation, Limited Liability and Partnership Update Course by Surgent (Webinar) (20WS-0831)*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. |
| 10/26/2020 | 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-0562: Surgent's Handbook for Mastering Basis, Distributions, and Loss Limitation Issues for S Corporations, LLCs and Partnerships (Webinar) (20WS-0562)*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 |
| 8/25/2020 | 8 a.m. - 4 p.m. | Online | 8 CPE | |
| New 20WS-0500: Surgent's Section 199A: Schedule K-1 Reporting by Relevant Passthrough Entities (Webinar) (20WS-0500)*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 |
| 8/7/2020 | 8 - 11:30 a.m. | Online | 4 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-0244: Surgent's Handbook for Mastering Basis, Distributions, and Loss Limitation Issues for S Corporations, LLCs and Partnerships (Webinar) (20WS-0244)*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 |
| 6/9/2020 | 8 a.m. - 4 p.m. | Online | 8 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 | |
| 20WS-0058: Surgent's Guide to the Topic 606 Revenue Recognition Model for All CPAs (Webinar) (20WS-0058)*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 |
| 4/14/2020 | 12 - 3:30 p.m. | Online | 4 CPE | |
| New 20WS-0560: Surgent's The Most Critical Challenges in Not-for-Profit Accounting Today (Webinar) (20WS-0560)*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 |
| 8/24/2020 | 12:30 - 4 p.m. | Online | 4 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 | |
| New 20WS-0823: Surgent's Food, Beverage and Entertainment Expensing (Webinar) (20WS-0823)*New rules relating to the deductibility of activities considered entertainment, amusement, or recreation and membership dues/professional dues *Deductibility of food and beverage expenses *Qualified transportation expenses *Deduction for facilities expenses |
| 10/23/2020 | 12 - 2 p.m. | Online | 2 CPE | |
| New 20WS-0730: Surgent's Top Business Tax Planning Strategies (Webinar) (20WS-0730)*Taking maximum advantage of the Section 199A 20% deduction *Consider whether the reduction in C corporation tax rates merits converting to a C corporation *Limit the impact of the new loss limitation rules for taxpayers other than C corporations *Take maximum advantage of the opportunity to deduct research and experimental expenditures *Avoid the limitation on the deduction of net business interest expense by electing ADS depreciation *Minimize the limitation of the deduction of expenses for entertainment and certain fringe benefits *Take advantage of more tax-efficient tax accounting methods |
| 9/30/2020 | 9 - 11 a.m. | Online | 2 CPE | |
| 20WS-0038: Surgent's Ensuring Audit Quality: Performing an Effective Risk Assessment (Webinar) (20WS-0038)*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 |
| 4/3/2020 | 8 - 11:30 a.m. | Online | 4 CPE | |
| 20WS-0211: The Best Individual Income Tax Update Course by Surgent (Webinar) (20WS-0211)*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 |
| 6/2/2020 | 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-0425: Surgent's Guide to the Topic 606 Revenue Recognition Model for All CPAs (Webinar) (20WS-0425)*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 |
| 7/20/2020 | 12 - 3:30 p.m. | Online | 4 CPE | |
| 20WS-0070: Surgent's Mastering Accounting for Income Taxes (Webinar) (20WS-0070)*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 |
| 4/20/2020 | 8 - 11:30 a.m. | Online | 4 CPE | |
| 20WS-0093: Surgent's Audits of 401(k) Plans: New Developments and Critical Issues (Webinar) (20WS-0093)*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 |
| 5/1/2020 | 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-0782: Surgent's Financial Reporting Update for Tax Practitioners (Webinar) (20WS-0782)*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 |
| 10/15/2020 | 8 a.m. - 4 p.m. | Online | 8 CPE | |
| 20WS-0603: Surgent's QuickBooks: Save Time with QuickBooks Desktop Accountant Tools (Webinar) (20WS-0603)*How to enable Accountant Tools *Enter transactions quickly *Client data review *Other accountant features |
| 9/3/2020 | 3 - 5 p.m. | Online | 2 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-0310: The Best Federal Tax Update Course by Surgent (Webinar) (20WS-0310)*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 |
| 6/20/2020 | 8 a.m. - 4 p.m. | Online | 8 CPE | |
| 20WS-0172: Surgent's Financial Reporting Update for Tax Practitioners (Webinar) (20WS-0172)*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 |
| 5/22/2020 | 8 a.m. - 4 p.m. | Online | 8 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 | |
| New 20WS-0805: Surgent's New Depreciation Rules for Bonus and Section 179 Expensing (Webinar) (20WS-0805)*Section 179 *Bonus depreciation *Listed property *Depreciation rules for Qualified Improvement Property *When maximizing depreciation expense might not be the optimal tax strategy |
| 10/20/2020 | 12 - 2 p.m. | Online | 2 CPE | |
| 20WS-0193: Surgent's Social Security and Medicare: Planning for You and Your Clients (Webinar) (20WS-0193)*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 |
| 5/28/2020 | 8 a.m. - 4 p.m. | Online | 8 CPE | |
| 20WS-0353: Surgent's Latest Developments in Government and Nonprofit Accounting and Auditing (Webinar) (20WS-0353)*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 |
| 6/29/2020 | 9 a.m. - 5 p.m. | Online | 8 CPE | |
| 20WS-0458: The Best Federal Tax Update Course by Surgent (Webinar) (20WS-0458)*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 |
| 7/29/2020 | 8 a.m. - 4 p.m. | Online | 8 CPE | |
| 20WS-0567: Surgent's Excel: Mastering PivotTables (Webinar) (20WS-0567)* Explore PivotTable capabilities and functionality * Retrieve data from a database and feed it into the PivotTable * Pull web tables from web pages into Excel |
| 8/26/2020 | 12 - 2 p.m. | Online | 2 CPE | |
| 20WS-0077: Surgent's Annual Accounting and Auditing Update (Webinar) (20WS-0077)*Private company standard setting activities *Recently issued FASB Accounting Standards Updates * Revenue recognition * Leases *Other items on the FASB's Technical Agenda *Recently issued SASs and other AICPA and PCAOB activity *SSARS No. 21, Clarification and Recodification and other recently issued SSARS *Audit quality issues *Other important AandA practice matters |
| 4/23/2020 | 8 a.m. - 4 p.m. | Online | 8 CPE | |
| 20WS-0321: Surgent's Fiduciary Income Tax Returns: Form 1041 Workshop with Filled-in Forms (Webinar) (20WS-0321)*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 |
| 6/23/2020 | 8 a.m. - 4 p.m. | Online | 8 CPE | |
| 20WS-0104: Surgent's Fraud Basics: Protecting the Company Till (Webinar) (20WS-0104)*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 |
| 5/5/2020 | 8 - 11:30 a.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 | |
| New 20WS-0506: Surgent's Understanding Non-Compete Agreements (Webinar) (20WS-0506)*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. |
| 8/10/2020 | 12 - 2 p.m. | Online | 2 CPE | |
| 20WS-0592: Surgent's Successfully Completing an Income Tax Return for a Trust or Estate: Form 1041 (Webinar) (20WS-0592)*Passive activity rules for trusts including the NIIT *The different types of trusts for income tax purposes (e.g. simple, complex, grantor, charitable) *The critical categorization of income (taxable income vs. fiduciary accounting income) *Distributable net income (DNI) and how it works *The "Tier" Rules *The Separate Share Rule *IRC 663(b) "65-Day" Rule *IRC Section 691(c) Deduction *QSST and EBST elections *How to treat excess deductions on termination *Grantor trust rules and how they impact planning and return preparation *The income tax side of Domestic Asset Protection Trusts |
| 9/1/2020 | 12 - 2 p.m. | Online | 2 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-0485: The Best Individual Income Tax Update Course by Surgent (Webinar) (20WS-0485)*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 |
| 8/5/2020 | 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-0123: Surgent's Excel Shortcuts for Accountants (Webinar) (20WS-0123)* 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 |
| 5/8/2020 | 12 - 2 p.m. | Online | 2 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 | |
| New 20WS-0313: Surgent's Derivatives and Hedging: Making Sense of the Complex Guidance in Topic 815 (Webinar) (20WS-0313)*Common derivative financial instruments and their uses *Accounting guidance for derivatives *Common hedging strategies and how to account for them *Recent changes to the hedging accounting model under Topic 815 |
| 6/22/2020 | 8 - 11:30 a.m. | Online | 4 CPE | |
| 20WS-0073: Surgent's Key COSO Concepts: Managing Risk to Achieve Your Business Objectives (Webinar) (20WS-0073)*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 Managementthat expands on internal control, providing a more robust and extensive focus of broader risk management |
| 4/21/2020 | 8 - 11:30 a.m. | Online | 4 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-0647: Surgent's Monthly Tax Update with Mike Tucker and Jeff Jacobs (Webinar) (20WS-0647)*What's new with regard to tax law changes -- new legislative developments analyzed as soon as they occur *Planning implications with respect to new tax developments -- how to take advantage of new tax planning opportunities and strategies *IRS rulings, regulations, and notices of importance to general tax practitioners; what they are, how they work, and how they can be used to the benefit of clients *Case law developments -- what general tax practitioners need to know about new court rulings |
| 9/14/2020 | 9 - 11 a.m. | Online | 2 CPE | |
| 20WS-0152: Surgent's A Complete Guide to the New Yellow Book (Webinar) (20WS-0152)*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 |
| 5/18/2020 | 8 a.m. - 4 p.m. | Online | 8 CPE | |
| 20WS-0165: The Best Individual Income Tax Update Course by Surgent (Webinar) (20WS-0165)*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 |
| 5/20/2020 | 8 a.m. - 4 p.m. | Online | 8 CPE | |
| 20WS-0768: Surgent's Top 10 Celebrity Estate Mistakes and How to Avoid Them (Webinar) (20WS-0768)*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 |
| 10/9/2020 | 9 - 11 a.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-0294: Surgent's Construction Contractors: Accounting and Financial Reporting Issues (Webinar) (20WS-0294)*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 |
| 6/18/2020 | 12 - 3:30 p.m. | Online | 4 CPE | |
| 20WS-0750: Surgent's Technical Individual Practice Issues and Tax Forms for Experienced Practitioners (Webinar) (20WS-0750)*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 |
| 10/6/2020 | 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-0419: Surgent's Examining the New Lease Accounting Standard: More Than Meets the Eye (Webinar) (20WS-0419)*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 |
| 7/17/2020 | 8 - 11:30 a.m. | Online | 4 CPE | |
| 20WS-0575: Surgent's Section 163(j): Business Interest Limitation After TCJA (Webinar) (20WS-0575)*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? |
| 8/27/2020 | 8 - 11:30 a.m. | Online | 4 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 | |
| 20WS-0365: Surgent's Section 199A: Applications and Challenges (Webinar) (20WS-0365)*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 |
| 7/1/2020 | 12 - 3:30 p.m. | Online | 4 CPE | |
| 20WS-0407: Surgent's Annual Tax-Planning Guide for S Corporations, Partnerships and LLCs (Webinar) (20WS-0407)*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 |
| 7/15/2020 | 8 a.m. - 4 p.m. | Online | 8 CPE | |
| 20WS-0040: Surgent's Advanced Audits of 401(k) Plans: Best Practices and Current Developments (Webinar) (20WS-0040)*Annual update of the changes affecting 401(k) plans *Compliance issues associated with eligibility and enrollments, remittances, lack of oversight, compensation, vesting, etc. *Best practices for engagement planning, internal controls, risk assessment, and detailed testing *How to avoid common mistakes made while performing audit procedures *Plan mergers and acquisitions *Common audit reporting and disclosure issues *Proposed changes in the AICPA's proposed SAS on auditing employee benefit plans |
| 4/6/2020 | 8 a.m. - 4 p.m. | Online | 8 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-0320: Surgent's Critical Update: The SECURE Act and Other Late 2019 Tax Changes (Webinar) (20WS-0320)*Elimination of the "stretch" IRA for certain IRA and employer plan beneficiaries *The 10-year rule for IRA and employer plan required minimum distributions *Estate planning and estate tax planning after changes in IRA and employer plan rules *Increase in age for required minimum distributions *Repeal of maximum age for traditional IRA contributions *Changes in multi-employer qualified plans *Change allowing part-time, long-term workers to participate in qualified plans *Extender provisions that were reenacted *Newly enacted income tax provisions *Changes related to certain Affordable Care Act provisions |
| 6/23/2020 | 12 - 2 p.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-0615: Surgent's Negotiating Unmasked (Webinar) (20WS-0615)*Understanding the process and art of negotiating *Analyzing the component parts of negotiating *Positioning yourself for success *Practical steps to improve results |
| 9/8/2020 | 9 - 11 a.m. | Online | 2 CPE | |
| 20WS-0416: Surgent's QuickBooks Desktop Software: New Features and Trends to be Aware Of (Webinar) (20WS-0416)*Intuit-supported versions update *QuickBooks Desktop trends in the software *QuickBooks Desktop new features and improvements |
| 7/16/2020 | 3 - 5 p.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 | |
| New 20WS-0786: Surgent's The Most Critical Challenges in Governmental Accounting Today (Webinar) (20WS-0786)*The implementation of GASB No. 84, Fiduciary Activities *How governments can prepare for and implement GASB No. 87, Leases *Additional recently issued GASB standards |
| 10/15/2020 | 12:30 - 4 p.m. | Online | 4 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-0728: Surgent's Hiring and Firing of Employees: What You Can and Cannot Do (Webinar) (20WS-0728)*Employment at will--what this means in a practical sense *Implied employment contracts *What a prospective employer can ask about, and test for, during employment interviews *Federal anti-discrimination rules applicable to hiring and firing *How to fire an employee and not get sued |
| 9/30/2020 | 12 - 2 p.m. | Online | 2 CPE | |
| 20WS-0698: Surgent's Quarterly SEC Update for Accountants (Webinar) (20WS-0698)*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 |
| 9/23/2020 | 9 - 11 a.m. | Online | 2 CPE | |
| 20WS-0243: Surgent's Calculating a Partner's or LLC Member's Basis (Webinar) (20WS-0243)*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 |
| 6/9/2020 | 7 - 9 p.m. | Online | 2 CPE | |
| 20WS-0508: Surgent's Ethics for Tax Professionals (Webinar) (20WS-0508)*What does practicing before the IRS mean? *Who may practice before the IRS? *What should a tax preparer do if he or she has knowledge of a client's omission of income from a tax return? *May a tax preparer rely on the work of other tax return preparers? *May a tax preparer rely on and use client provided information? *Standards associated with giving advice to clients *Abolishment of the disclaimer requirement |
| 8/11/2020 | 12 - 2 p.m. | Online | 2 CPE / 2 Ethics | |
| 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 | |
| New 20WS-0145: Surgent's Critical Update: The SECURE Act and Other Late 2019 Tax Changes (Webinar) (20WS-0145)*Elimination of the "stretch" IRA for certain IRA and employer plan beneficiaries *The 10-year rule for IRA and employer plan required minimum distributions *Estate planning and estate tax planning after changes in IRA and employer plan rules *Increase in age for required minimum distributions *Repeal of maximum age for traditional IRA contributions *Changes in multi-employer qualified plans *Change allowing part-time, long-term workers to participate in qualified plans *Extender provisions that were reenacted *Newly enacted income tax provisions *Changes related to certain Affordable Care Act provisions |
| 5/15/2020 | 9 - 11 a.m. | Online | 2 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-0127: Surgent's Annual Accounting and Auditing Update (Webinar) (20WS-0127)*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 |
| 5/11/2020 | 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 | |
| 20WS-0053: Surgent's Revenue Recognition for Long-Term Construction and Similar Contracts: Topic 606 Implementation Challenges (Webinar) (20WS-0053)*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 |
| 4/9/2020 | 12:30 - 4 p.m. | Online | 4 CPE | |
| 20WS-0324: Surgent's Ethical Considerations for the CPA (Webinar) (20WS-0324)* 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 |
| 6/24/2020 | 12:30 - 4 p.m. | Online | 4 CPE / 4 Ethics | |
| New 20WS-0473: Surgent's The Most Critical Challenges in Not-for-Profit Accounting Today (Webinar) (20WS-0473)*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 |
| 8/3/2020 | 12:30 - 4 p.m. | Online | 4 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 | |
| New 20WS-0589: Surgent's Accountability: Stop the Blame Game (Webinar) (20WS-0589)*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 |
| 9/1/2020 | 12:30 - 4 p.m. | Online | 4 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-0709: Surgent's Excel Shortcuts for Accountants (Webinar) (20WS-0709)* 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 |
| 9/25/2020 | 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 | |
| 20WS-0388: Surgent's Excel: Mastering PivotTables (Webinar) (20WS-0388)* Explore PivotTable capabilities and functionality * Retrieve data from a database and feed it into the PivotTable * Pull web tables from web pages into Excel |
| 7/9/2020 | 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-0497: Surgent's Liquidation of Flow-Through Entities for LLCs and Partnerships (Webinar) (20WS-0497)*Tax rules governing liquidation of a partnership or S corporation *Tax treatment of the shareholder/partner/member receiving a liquidating distribution in an S corporation liquidation/partnership liquidation *Tax impact on the pass-through entity when the entity is liquidated *Receipt of corporate liabilities in an S corporation distribution *Proportionate, liquidating partnership distributions to partners, and gains and losses to a partner on a liquidating partnership distribution *Tax issues associated with a partnership distribution of noncash properties in a liquidation *Compliance requirements on the occasion of a liquidation of a corporation or a partnership |
| 8/7/2020 | 12 - 2 p.m. | Online | 2 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 | |
| New 20WS-0274: Surgent's Critical Update: The SECURE Act and Other Late 2019 Tax Changes (Webinar) (20WS-0274)*Elimination of the "stretch" IRA for certain IRA and employer plan beneficiaries *The 10-year rule for IRA and employer plan required minimum distributions *Estate planning and estate tax planning after changes in IRA and employer plan rules *Increase in age for required minimum distributions *Repeal of maximum age for traditional IRA contributions *Changes in multi-employer qualified plans *Change allowing part-time, long-term workers to participate in qualified plans *Extender provisions that were reenacted *Newly enacted income tax provisions *Changes related to certain Affordable Care Act provisions |
| 6/15/2020 | 12 - 2 p.m. | Online | 2 CPE | |
| 20WS-0479: Surgent's Top 10 Celebrity Estate Mistakes and How to Avoid Them (Webinar) (20WS-0479)*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 |
| 8/4/2020 | 12 - 2 p.m. | Online | 2 CPE | |
| 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 | |
| New 20WS-0199: Surgent's The Most Critical Challenges in Governmental Accounting Today (Webinar) (20WS-0199)*The implementation of GASB No. 84, Fiduciary Activities *How governments can prepare for and implement GASB No. 87, Leases *Additional recently issued GASB standards |
| 5/29/2020 | 12:30 - 4 p.m. | Online | 4 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-0799: Surgent's Latest Developments in Government and Nonprofit Accounting and Auditing (Webinar) (20WS-0799)*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 |
| 10/19/2020 | 8 a.m. - 4 p.m. | Online | 8 CPE | |
| 20WS-0090: Surgent's Controller/CFO Update: Hot Topics Facing Today's Financial Professional (Webinar) (20WS-0090)*Economic update *Managing for productivity *Metrics and benchmarking *Social media and the cloud |
| 4/28/2020 | 12 - 3:30 p.m. | Online | 4 CPE | |
| 20WS-0621: Surgent's Fiduciary Income Tax Returns: Form 1041 Workshop with Filled-in Forms (Webinar) (20WS-0621)*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 |
| 9/9/2020 | 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-0666: Surgent's Real Estate Taxation: Critical Considerations (Webinar) (20WS-0666)*Depreciation and recapture *Passive activity losses *Determination of basis *Determination of gain or loss on sale of real estate *Taxation of rental operations *Installment sales |
| 9/16/2020 | 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 |
| 12/14/2020 | 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 | |
| New 20WS-0071: Surgent's Buying and Selling a Business: Tax and Structuring Overview (Webinar) (20WS-0071)*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 theSection 199A pass-through deduction on the tax due on the sale of a pass-through entity *Individually owned goodwill |
| 4/21/2020 | 12 - 3:30 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 | |
| New 20WS-0369: Surgent's Introduction to Forensic Accounting (Webinar) (20WS-0369)*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 |
| 7/2/2020 | 12 - 3:30 p.m. | Online | 4 CPE | |
| 20WS-0356: The Best Federal Tax Update Course by Surgent (Webinar) (20WS-0356)*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 |
| 6/29/2020 | 8 a.m. - 4 p.m. | Online | 8 CPE | |
| 20WS-0222: Surgent's QuickBooks Online Accountant Tools and Features (Webinar) (20WS-0222)*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 |
| 6/4/2020 | 12 - 2 p.m. | Online | 2 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-0095: Surgent's Controller/CFO Update: Hot Topics Facing Today's Financial Professional (Webinar) (20WS-0095)*Economic update *Managing for productivity *Metrics and benchmarking *Social media and the cloud |
| 5/1/2020 | 8 - 11:30 a.m. | Online | 4 CPE | |
| 20WS-0187: The Best S Corporation, Limited Liability and Partnership Update Course by Surgent (Webinar) (20WS-0187)*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. |
| 5/27/2020 | 8 a.m. - 4 p.m. | Online | 8 CPE | |
| 20WS-0270: Surgent's Annual Accounting and Auditing Update (Webinar) (20WS-0270)*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 |
| 6/13/2020 | 8 a.m. - 4 p.m. | Online | 8 CPE | |
| 20WS-0198: Surgent's Guide to the Topic 606 Revenue Recognition Model for All CPAs (Webinar) (20WS-0198)*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 |
| 5/29/2020 | 12 - 3:30 p.m. | Online | 4 CPE | |
| 20WS-0830: Surgent's Technical Business Practice Issues and Tax Forms for Experienced Practitioners (Webinar) (20WS-0830)*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 |
| 10/26/2020 | 8 a.m. - 4 p.m. | Online | 8 CPE | |
| 20WS-0660: Surgent's Top 10 Celebrity Estate Mistakes and How to Avoid Them (Webinar) (20WS-0660)*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 |
| 9/15/2020 | 12 - 2 p.m. | Online | 2 CPE | |
| 20WS-0336: Surgent's QuickBooks: Internal Controls for Online and Desktop Tips & Tricks (Webinar) (20WS-0336)*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 |
| 6/25/2020 | 3 - 5 p.m. | Online | 2 CPE | |
| New 20WS-0217: Surgent's Successful Communication (Webinar) (20WS-0217)*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 |
| 6/3/2020 | 12:30 - 4 p.m. | Online | 4 CPE | |
| 20WS-0445: Surgent's Revenue Recognition for Long-Term Construction and Similar Contracts: Topic 606 Implementation Challenges (Webinar) (20WS-0445)*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 |
| 7/24/2020 | 12 - 3:30 p.m. | Online | 4 CPE | |
| 20WS-0414: Surgent's Fraud in Not-for-Profit Entities and Governments: Stealing from Everyone (Webinar) (20WS-0414)*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 |
| 7/16/2020 | 8 a.m. - 4 p.m. | Online | 8 CPE | |
| New 20WS-0655: Surgent's Business Writing: Professional & Effective Emails (Webinar) (20WS-0655)*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 |
| 9/15/2020 | 12 - 2 p.m. | Online | 2 CPE | |
| New 20WS-0360: Surgent's Critical Update: The SECURE Act and Other Late 2019 Tax Changes (Webinar) (20WS-0360)*Elimination of the "stretch" IRA for certain IRA and employer plan beneficiaries *The 10-year rule for IRA and employer plan required minimum distributions *Estate planning and estate tax planning after changes in IRA and employer plan rules *Increase in age for required minimum distributions *Repeal of maximum age for traditional IRA contributions *Changes in multi-employer qualified plans *Change allowing part-time, long-term workers to participate in qualified plans *Extender provisions that were reenacted *Newly enacted income tax provisions *Changes related to certain Affordable Care Act provisions |
| 6/30/2020 | 9 - 11 a.m. | Online | 2 CPE | |
| 20WS-0376: Surgent's Guide to the Business of Booze: Accounting for Restaurants & Bars (Webinar) (20WS-0376)*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 |
| 7/7/2020 | 12 - 2 p.m. | Online | 2 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 | |
| 20WS-0501: Surgent's An Introduction to Tax-Free Reorganizations (Webinar) (20WS-0501)*General requirements for a tax-free reorganization *Continuity of interest *Continuity of business enterprise *Acceptable patterns of reorganization--Types A-G *Judicial limitations *Plan of reorganization *Tax consequences of a reorganization to the shareholders, the acquiring corporation and the target *Carryover of tax attributes in a reorganization |
| 8/10/2020 | 9 - 11 a.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-0827: Surgent's A Complete Guide to the New Yellow Book (Webinar) (20WS-0827)*When is the auditor required to follow the Yellow Book (a.k.a., Government Auditing Standards, or GAGAS)? *How the Yellow Book requirements relate to generally accepted auditing standards and the single audit requirements *The different types of Yellow Book audit and attestation engagements that auditors may be called upon to perform *The Yellow Book standards related to the qualifications of the auditor (i.e., requirements related to independence, CPE, peer review, and more) *The Yellow Book requirements related to the performance of and reporting on a financial audit *The Yellow Book requirements related to attestation engagements (i.e., examinations, reviews, and agreed-upon procedures engagements) and performance audits |
| 10/26/2020 | 8 a.m. - 4 p.m. | Online | 8 CPE | |
| 20WS-0504: Surgent's Controllership Skills Update: Mergers, Acquisitions, and Alliances (Webinar) (20WS-0504)*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 |
| 8/10/2020 | 9 - 11 a.m. | Online | 2 CPE | |
| 20WS-0747: Surgent's The Most Dangerous Elements of a GAAS Audit (Webinar) (20WS-0747)*The documentation standard to which auditors are held (AU-C section 230) *The auditor's responsibility related to fraud (AU-C section 240) *Properly applying the core risk assessment standards (AU-C sections 315 and 330) *Assessing and effectively communicating internal control deficiencies (AU-C section 265) *Audit conclusions and reporting (several AU-C sections in the 700s) |
| 10/5/2020 | 8 - 11:30 a.m. | Online | 4 CPE | |
| 20WS-0662: Surgent's Annual Update for Defined Contribution Plans (Webinar) (20WS-0662)*Common risks and pitfalls associated with defined contribution plans *Nuances of the fair value disclosures *New reporting and disclosure requirements for the current year *Results of DOL Audit Quality Study |
| 9/16/2020 | 12 - 2 p.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-0299: Surgent's Top Business Tax Planning Strategies (Webinar) (20WS-0299)*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 |
| 6/18/2020 | 12 - 2 p.m. | Online | 2 CPE | |
| 20WS-0378: Surgent's Section 163(j): Business Interest Limitation After TCJA (Webinar) (20WS-0378)*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? |
| 7/7/2020 | 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-0094: Surgent's Compilations, Reviews and Preparations: Engagement Performance and Annual Update (Webinar) (20WS-0094)*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 |
| 5/1/2020 | 8 a.m. - 4 p.m. | Online | 8 CPE | |
| 20WS-0680: Surgent's Tax Forms Boot Camp: LLCs, Partnerships and S Corporations (Webinar) (20WS-0680)*Compare and contrast the tax consequences, opportunities, and pitfalls of operating a business as a partnership, LLC, or S corporation *Gain a comprehensive understanding of income tax laws for S corporations from eligibility and election, to tax return preparation, stock basis, and loss limitation issues *Recognize and properly handle special pass-through items of income and expense *Accurately prepare S corporation returns and reconcile book income to taxable income *Accurately prepare partnership returns and reconcile book income to taxable income *Properly handle the tax treatment of distributions to shareholders, partners, or members *Understand the special restrictions and sanctions for tax year end selection *Review the basics of partnership and LLC formation and basis calculation *Self-employment tax or NOT, for each entity *Filling in K-1s correctly for S corporations, partnerships, and LLCs *How the Affordable Care Act affects tax returns *The most frequently used forms and schedules, including some form "oddities" |
| 9/18/2020 | 8 a.m. - 4 p.m. | Online | 8 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-0764: Surgent's Audits of 401(k) Plans: New Developments and Critical Issues (Webinar) (20WS-0764)*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 |
| 10/9/2020 | 8 a.m. - 4 p.m. | Online | 8 CPE | |
| 20WS-0464: Surgent's Essential Depreciation and Expensing Update (Webinar) (20WS-0464)*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 |
| 7/31/2020 | 8 - 11:30 a.m. | Online | 4 CPE | |
| 20WS-0242: The Best S Corporation, Limited Liability and Partnership Update Course by Surgent (Webinar) (20WS-0242)*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. |
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