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CPE Catalog & Events

Showing 367 Self-Study Results

Surgent's Integrated Planning, Forecasting, and Budgeting for Organizational Success

Available Until

Online

4.00 Credits

Member Price: $79

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

Surgent's Internal Controls, COSO, and COVID-19

Available Until

Online

4.00 Credits

Member Price: $79

ACFE's Occupational Fraud 2022: A Report to the Nations and the most commonly found controls in fraud victim organizations  Internal controls in relation to COSO principles How to employ controls to cut losses How to modify controls in the post-COVID era Remote work circumstances and considerations

Surgent's Internal Controls, COSO, and COVID-19 (ICC4)

Available Until

Online

4.00 Credits

Member Price: $129

ACFE's Report to the Nations and the most commonly found controls in fraud victim organizations  Internal controls in relation to COSO principles How to employ controls to cut losses How to modify controls in the post-COVID era The potential impact of increased enforcement of laws and regulations to replenish government coffers Remote work circumstances and considerations

Surgent's Introduction to the Audit Process and Risk Assessment

Available Until

Online

2.00 Credits

Member Price: $89

History of the financial statement audit Objective of a financial statement audit Audit Process and Linkage Management and the Auditor’s Responsibilities Evaluating Audit Risk Risk Assessment Process Risk Assessment Procedures Documentation

Surgent's Key Partnership and S Corporation Tax Planning Strategies

Available Until

Online

4.00 Credits

Member Price: $79

Timely coverage of breaking tax legislation Tax consequences of retiring partners seeking liquidating distributions/redemptions and S corporation shareholders seeking the redemption of their shares At-risk and passive activity loss considerations Basis planning Related party transactions: making them work Income splitting and shifting with family can create considerable benefits Sale of ownership interest and NIIT considerations

Surgent's Key Partnership and S Corporation Tax Planning Strategies

Available Until

Online

4.00 Credits

Member Price: $129

Timely coverage of breaking tax legislation Tax consequences of retiring partners seeking liquidating distributions/redemptions and S corporation shareholders seeking the redemption of their shares At-risk and passive activity loss considerations Basis planning Related party transactions: making them work Income splitting and shifting with family can create considerable benefits Sale of ownership interest and NIIT considerations

Surgent's Latest Developments in Government and Nonprofit Accounting and Auditing

Available Until

Online

8.00 Credits

Member Price: $159

Developing issues related to Yellow Book audits and single audits Key AICPA developments affecting audits of governments and nonprofits (including implementation of SAS No. 145 on risk assessment) Recent GASB activities directed toward state and local governments with an emphasis on the implementation of GASB No. 87, Leases The changes that occurred in NFP presentation and disclosure as a result of ASU No. 2020-07 The effects of FASB ASC 842, Leases, on nonprofits

Surgent's Latest Developments in Government and Nonprofit Accounting and Auditing

Available Until

Online

8.00 Credits

Member Price: $199

Developing issues related to Yellow Book audits and single audits Key AICPA developments affecting audits of governments and nonprofits (including implementation of SAS No. 145 on risk assessment) Recent GASB activities directed toward state and local governments with an emphasis on the implementation of GASB No. 87, Leases The changes that occurred in NFP presentation and disclosure as a result of ASU No. 2020-07 The effects of FASB ASC 842, Leases, on nonprofits

Surgent's Lease Accounting: The Impact of Changing Standards on Both Lessors and Lessees

Available Until

Online

2.00 Credits

Member Price: $89

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

Surgent's Lessons Learned: What a $53 Million Fraud Can Teach Us

Available Until

Online

2.00 Credits

Member Price: $89

Background of the Dixon, IL fraud case Internal control weaknesses related to the $53 million fraud Lessons learned from this case

Surgent's Life After Adoption: Applying Topic 606 to Revenue Contracts on an Ongoing Basis

Available Until

Online

8.00 Credits

Member Price: $159

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 Accounting considerations related to COVID-19-driven changes to revenue recognition processes

Surgent's Life After Adoption: Applying Topic 606 to Revenue Contracts on an Ongoing Basis

Available Until

Online

8.00 Credits

Member Price: $199

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 Accounting considerations related to COVID-19-driven changes to revenue recognition processes

Surgent's Liquidation of Flow-Through Entities for LLCs and Partnerships

Available Until

Online

2.00 Credits

Member Price: $89

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

Surgent's Maine Ethics for CPAs

Available Until

Online

4.00 Credits

Member Price: $79

Professional and ethical conduct requirements specifically applicable to Maine CPAs The core principles of professional conduct -- integrity, objectivity, and independence Recent changes to the AICPA Code of Professional Conduct Principles and concepts which form the foundation of ethical behavior

Surgent's Management Fundamentals

Available Until

Online

4.00 Credits

Member Price: $129

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 multiple generations Twelve practices that can be adopted to influence employees to become more engaged Identifying what it takes to develop employees Delegation and accountability

Surgent's Marijuana: A Generalized Business Viewpoint

Available Until

Online

2.00 Credits

Member Price: $89

An overview of current state and federal laws governing marijuana A review of state boards of accountancy regarding marijuana How some financial professionals are capitalizing on the marijuana industry Providing auditing and tax services within the marijuana industry How accountants and other financial professionals can manage risk within this industry IRC Section 280E’s prohibition of deductions involving controlled substances A summary of various state taxation laws on marijuana Ethical issues for accountants who work in the marijuana industry Relevant banking regulations Growth projections

Surgent's Mastering Accounting for Income Taxes

Available Until

Online

4.00 Credits

Member Price: $79

The sources of deferred tax assets and liabilities Calculating the deferred tax asset or liability Reporting income-tax expense and balance sheet items CARES Act accounting implications 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

Surgent's Mastering Accounting for Income Taxes

Available Until

Online

4.00 Credits

Member Price: $129

The sources of deferred tax assets and liabilities Calculating the deferred tax asset or liability Reporting income-tax expense and balance sheet items CARES Act accounting implications 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

Surgent's Max the Tax: Crypto Craze

Available Until

Online

1.00 Credits

Member Price: $49

Introduction to cryptocurrency and key terms   Chronology of cryptocurrency   Virtual currency taxation   Information on any updated guidance

Surgent's Max the Tax: Metaverse

Available Until

Online

1.00 Credits

Member Price: $49

Why accounting and other professionals should use the metaverse Where accountants and other professionals can find their space in the metaverse How the metaverse is changing the way we work