Professional Development and Event Catalog
Surgent's Real Estate Taxation: Critical Considerations
Thursday, September 16th 1:30pm - 5:00pm
Online
4.00 Credits
The impact the Tax Cuts and Jobs Act has had on the real estate industry Determining the basis when acquiring real estate Rental operations Depreciation and recapture Calculation of gain or loss on sale of real estate Passive activity losses Installment sales Instructor Name: William Eskin, CPA
Surgent's Social Security and Medicare: Planning for You and Your Clients
Thursday, September 16th 9:00am - 5:00pm
Online
8.00 Credits
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 Instructor Name: Michael Frost, CPA
Surgent's Weekly Expert Hour
Thursday, September 16th 2:00pm - 3:00pm
Online
1.00 Credits
Each week’s topics will change based on the most critical issues affecting financial professionals Instructor Name: Mike Tucker, Ph.D., LL.M., J.D., CPA
Surgent's What Tax Practitioners Need to Know About Medicare
Thursday, September 16th 7:00pm - 9:00pm
Online
2.00 Credits
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 Instructor Name: Mike Tucker, Ph.D., LL.M., J.D., CPA
Unlocking the Mysteries of Key Person Value
Thursday, September 16th 2:00pm - 4:00pm
Online
2.00 Credits
The major topics that will be covered in this course include:How to identify the attributes of a key personHow to quantify the value of the attributesHow to understand the empirical data related to key person valueApply valuation standards to a key person analysisReview key court decisions regarding key person issuesInstructor Name: Kevin R. Yeanoplos, CPA/ABV, ASA
Blockchain Technology: What Every CPA Should Know
Friday, September 17th 9:00am - 11:00am
Online
2.00 Credits
The specific topics that will be presented include:An explanation of what blockchain isReview of the nomenclature associated with blockchain technologyThorough review of the components of a blockchain applicationReview of current and potential applications for blockchain and its impact on commercePotential impact on the CPA profession in accounting and auditingInstructor Name: John H. Higgins, CPA.CITP
CFO Series: Putting Microsoft 365 to Use
Friday, September 17th 11:00am - 1:00pm
Online
2.00 Credits
The major topics that will be covered in this course include:Sharing files stored in SharePoint and OneDrive through the Teams appLearn the power of the OneNote appLearn the power of the Planner AppLearn the power of Power BIInstructor Name: John H. Higgins, CPA.CITP
Change Management in Times of Crisis
Friday, September 17th 4:00pm - 5:00pm
Online
1.00 Credits
The major topics that will be covered in this class include:What employees and leaders are thinking during a crisisThe stages of crisis and where in the change curve you can make the most impact What employees need from their leaders at the beginning, middle and end of a crisisThe three skills leaders can build for their change crisis kitWhat leaders need from their supervisors and employees at the beginning, middle and end of a crisis The three skills employees can build for their change crisis kitInstructor Name: Tammy Daugherty
Corporate Ethics Cases in Diversity and Inclusion
Friday, September 17th 10:00am - 11:00am
Online
1.00 Credits
Everyone can experience discrimination or harassmentWhat the AICPA Code of Professional Conduct says about harassment and discriminationOther sources of ethical guidanceRecent EEOC CasesLearning about each otherInstructor Name: John L. Daly, MBA, CPA, CMA, CPIM
Critical Thinking for Financial Professionals
Friday, September 17th 9:00am - 10:00am
Online
1.00 Credits
Two Systems of ThinkingSystem 1System 2 How cognitive bias can cause you to make bad decisions Anchoring Availability The Dunning-Kruger Effect The Ikea Effect The Rhyme as Reason Effect Substitution 6 Tips for making better decisions Instructor Name: John L. Daly, MBA, CPA, CMA, CPIM
Emerging Issues in Cannabis and Hemp/CBD
Friday, September 17th 2:30pm - 4:30pm
Online
2.00 Credits
The content includes fast-paced discussion of what has been learned in other more mature markets like Colorado, Oregon and Alaska and what to expect in emerging markets where there is only medical access to cannabis or recent access to recreational cannabis. Evolving rules and market dynamics in agricultural hemp will also be addressed. The state of Colorado will be used as an example of cannabis and hemp regulation.Instructor Name: Ronald L Seigneur, CPA/ABV, ASA, CVA
Ethics and Unbilled Taxes - The Auditor's Untold Story
Friday, September 17th 12:30pm - 2:30pm
Online
2.00 Credits
Reviewing Financial Statements with ManagementRules Regarding Subordination of JudgementProperly Handling Correction of Errors and Prior Period AdjustmentsAssessing Risks of Material MisstatementsOther Materiality IssuesInstructor Name: Albert D. Spalding, JD, PhD, CPA/CFF
Excel - Building Powerful Lookup & Reference Formulas
Friday, September 17th 12:00pm - 2:00pm
Online
2.00 Credits
The major topics that will be covered in this class include:Performing advanced searching & data retrieval with LOOKUP, INDEX & MATCH functions Speeding up worksheet creation with the INDIRECT function Testing conditions with the LOGICAL functions (IF, AND, OR, NOT) Using ERROR checking functions Instructor Name: Bryan L. Smith, CPA.CITP, CISA
Interpreting the New Revenue Recognition Standard: What All CPAs Need to Know
Friday, September 17th 10:00am - 2:00pm
Online
4.00 Credits
*Background, purpose and main provisions of new standard *Transition guidance *5-step process for recognizing revenue *Disclosure requirements *Implementation guidance - contracts, tax matters, internal controls, ITInstructor Name: Renee Rampulla
Leadership Skills for Peak Performance in 21st Century
Friday, September 17th 3:30pm - 5:30pm
Online
2.00 Credits
You will learn strategies and tactics to:Give feedback to get desired resultsBuild self-confidenceCommunicate powerfully Develop othersEngage your employees by understanding their personal motivatorsLead through periods of changeInstructor Name: Julie G. Holunga, MBA, CPCC, ACC and Stephanie Wac
Risk Management Techniques and Tools
Friday, September 17th 10:00am - 12:00pm
Online
2.00 Credits
Instructor Name: Bruce Shepard
Sexual Harassment in Professional and Corporate Environments
Friday, September 17th 11:00am - 12:00pm
Online
1.00 Credits
Introduction: #MeToo and the Accounting ProfessionCase: Barrett v. Forest Labs., Inc.Ethics and Law: Two Different (Overlapping) DomainsDealing with the Culture of an OrganizationCase: Babbitt v. Koeppel Nissan, Inc.Supplemental Case: Smith v. DeTar Hosp. LLCConclusionInstructor Name: Albert D. Spalding, JD, PhD, CPA/CFF
SMART Goal-Setting As a Path to Flourishing
Friday, September 17th 12:00pm - 1:15pm
Online
1.40 Credits
* What is a goal? * Objectives and key results * SMART goals (what they are, how to set them and use them to achieve success)Instructor Name: Bill Sheridan
Surgent's Guide and Update to Compilations, Reviews, and Preparations
Friday, September 17th 9:00am - 12:30pm
Online
4.00 Credits
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 Instructor Name: Richard Daisley, CPA
Surgent's Introduction to Forensic Accounting
Friday, September 17th 1:00pm - 4:30pm
Online
4.00 Credits
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 Instructor Name: Jason Cornell