Professional Development and Event Catalog

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Showing 482 On-Demand & Certificates Results

Surgent's Auditing Not-for-Profit Entities: Superior Skills for an Effective and Efficient Audit

Available Until Sunday, April 30th, 2023

Online

8.00 Credits

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

Surgent's Auditing Not-for-Profit Entities: Superior Skills for an Effective and Efficient Audit (Course manual download)

Available Until Sunday, April 30th, 2023

Online

8.00 Credits

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

Surgent's Buying and Selling a Business: Critical Tax and Structuring Issues (Course manual download)

Available Until Sunday, April 30th, 2023

Online

8.00 Credits

Spreadsheet analysis to develop an offer price using the discounted cash flow and alternate valuation methods Negotiation points and goals from the buyer and seller standpoints Understanding confidentiality agreements, memorandums of understanding, and asset purchase agreements Recognizing the need for due diligence in acquisitions -- checklists of important points Deemed asset sales -- Is §338 or §338(h)(10) appropriate? The impact of the §197 amortizable intangibles regulations on the acquisition and disposition of a business How to allocate purchase price for tax advantage Impact of the Net Investment Income Tax (NIIT) and the §199A pass-through deduction on the tax due on the sale of a pass-through entity Changes in strategy under the new tax laws Liquidations as alternatives to sales of a business Planning to avoid double taxation under repeal of the General Utilities doctrine Special problems and opportunities when an S corporation is the buyer or seller Installment sale and interest issues Avoiding tax pitfalls and recognition of tax planning opportunities Bootstrap acquisitions State tax issues, including tax clearance certs Unique issues in buying and selling of LLC/partnership interests Individually owned goodwill

Surgent's Calculating a Partner's or LLC Member's Basis

Available Until Sunday, April 30th, 2023

Online

2.00 Credits

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

Surgent's CFO/Controller's Roadmap to Success: Integrated Planning, Forecasting, and Budgeting (Course manual download)

Available Until Sunday, April 30th, 2023

Online

8.00 Credits

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 Choosing the Right Business Entity Post-Tax Reform

Available Until Sunday, April 30th, 2023

Online

2.00 Credits

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 

Surgent's Comparing and Contrasting Retirement Plans for Small- and Medium-Sized Businesses

Available Until Sunday, April 30th, 2023

Online

2.00 Credits

Factors business owners should take into account when choosing a retirement plan SIMPLE Plans Simplified Employee Pension Plans 401(k) plans Defined benefit plans Ensuring eligible employees are covered Employees’ impact on choice of plan Ongoing compliance requirements Tax filing requirements

Surgent's Compilation and Review Overview (Course manual download)

Available Until Sunday, April 30th, 2023

Online

2.00 Credits

Objectives of financial statement preparation, compilation, and review engagements SSARS No. 21, Clarification and Recodification Components and characteristics of financial statement preparation, compilation, and review engagements Accepting and planning financial statement preparation, compilation, and review engagements Overview of SSARS No. 22, Compilation of Pro Forma Financial Information, and SSARS No. 23, Omnibus Statement on Standards for Accounting and Review Services – 2016

Surgent's Compilations, Reviews, and Preparations: Engagement Performance and Annual Update

Available Until Sunday, April 30th, 2023

Online

8.00 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. 22, Compilation of Pro Forma Financial Information SSARS No. 24, Omnibus Statement on Standards for Accounting and Review Services - 2018 Sample comprehensive engagement work programs for preparation, compilation and review engagements Reporting and disclosure illustrations for each level of service, including attesting on personal financial statements, prescribed form, special purpose framework and other engagement variations Other communication requirements, such as sample engagement letters and management representation letters

Surgent's Compilations, Reviews, and Preparations: Engagement Performance and Annual Update (Course manual download)

Available Until Sunday, April 30th, 2023

Online

8.00 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. 22, Compilation of Pro Forma Financial Information SSARS No. 24, Omnibus Statement on Standards for Accounting and Review Services - 2018 Sample comprehensive engagement work programs for preparation, compilation and review engagements Reporting and disclosure illustrations for each level of service, including attesting on personal financial statements, prescribed form, special purpose framework and other engagement variations Other communication requirements, such as sample engagement letters and management representation letters

Surgent's Complete Guide to Payroll Taxes and 1099 Issues

Available Until Sunday, April 30th, 2023

Online

8.00 Credits

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 §530 relief Penalties -- Who is a responsible person? Moving expenses and gross-up calculations Form 941 issues and problems, such as disability benefits, tip income, and deceased employees Pension issues and payroll taxes including SIMPLE plans, and §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

Surgent's Complete Guide to Payroll Taxes and 1099 Issues (Course manual download)

Available Until Sunday, April 30th, 2023

Online

16.00 Credits

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 §530 relief Penalties -- Who is a responsible person? Moving expenses and gross-up calculations Form 941 issues and problems, such as disability benefits, tip income, and deceased employees Pension issues and payroll taxes including SIMPLE plans, and §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

Surgent's Comprehensive Guide to Tax Depreciation, Expensing, and Property Transactions (Course manual download)

Available Until Sunday, April 30th, 2023

Online

8.00 Credits

Complete coverage of recent tax acts and any new legislation enacted before presentation New technical correction Rev. Proc. 2019-13 -- use it or stand to lose second-year depreciation deductions for luxury automobiles What are the components for real estate depreciation? A new SUV or sedan, a study of depreciation alternatives Permanency in §179 depreciation rules? How to maximize its use; when to use it; what property qualifies? Sale of property and the depreciation recapture rules (§§1245, 1250, unrecaptured §1250 gain for real estate, §291 for corporations) How to depreciate like-kind exchange property Reacquired installment sale property -- calculating potential gain and new basis Understanding §197 amortization issues; how to handle intangible asset costs Depreciation issues, tax-deferred exchanges, personal property converted to business property, & overview of home sale exclusion Guide for compliance and planning issues from Pre-ACRS, ACRS, and MACRS depreciation and amortization rules Cases and rulings of depreciation and amortization issues and how they impact clients, along with the useful planning opportunities

Surgent's Connecticut Ethics for CPAs (Course manual download)

Available Until Sunday, April 30th, 2023

Online

4.00 Credits

Principles and concepts which form the foundation of ethical behavior The core principles of professional conduct -- integrity, objectivity, and independence Recent changes to the AICPA Code of Professional Conduct Connecticut accountancy law

Surgent's Construction Contractors: Accounting and Financial Reporting Issues

Available Until Sunday, April 30th, 2023

Online

4.00 Credits

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

Surgent's Construction Contractors: Accounting and Financial Reporting Issues (Course manual download)

Available Until Sunday, April 30th, 2023

Online

4.00 Credits

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

Surgent's Construction Contractors: Critical Accounting, Auditing, and Tax Issues (Course manual download)

Available Until Sunday, April 30th, 2023

Online

6.00 Credits

Overall landscape of the construction industry GAAP and recent changes affecting the construction industry The new Revenue Recognition Standard and its impact on the construction industry Unique audit and review issues with construction contractors The unique relationship between the contractor and the surety Tax compliance issues facing construction contractors Going concern disclosures and their importance to the construction industry The new lease FASB ASC and its impact on the construction industry 

Surgent's Controller/CFO Update: Hot Topics Facing Today's Financial Professional

Available Until Sunday, April 30th, 2023

Online

4.00 Credits

Economic update Managing for productivity Metrics and benchmarking Social media and the cloud

Surgent's Controller/CFO Update: Hot Topics Facing Today's Financial Professional (Course manual download)

Available Until Sunday, April 30th, 2023

Online

4.00 Credits

Economic update Managing for productivity Metrics and benchmarking Social media and the cloud

Surgent's Current Developments and Best Practices for Today's CFOs and Controllers (Course manual download)

Available Until Sunday, April 30th, 2023

Online

8.00 Credits

Economic update Pricing and costing strategies Expense control that works Better credit decisions Financial risk analysis Enterprise risk management Metrics and benchmarking Use and misuse of derivatives Improving bank relationships and cash management Social media and the cloud