Professional Development and Event Catalog

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Showing 482 On-Demand & Certificates Results

Surgent's Current Issues in Accounting and Auditing: An Annual Update (Course manual download)

Available Until Sunday, April 30th, 2023

Online

4.00 Credits

Recently issued FASB Accounting Standards Updates Revenue recognition Leases Financial instruments SSARS No. 21, Clarification and Recodification, and other recently issued SSARS Recently issued AICPA and PCAOB standards Other important A&A practice matters

Surgent's Employee vs. Independent Contractor: Achieving Success in a Worker Classification Audit

Available Until Sunday, April 30th, 2023

Online

2.00 Credits

The 20 common law factors in a worker classification audit that are used to distinguish an employee from an independent contractor How disgruntled independent contractors can use IRS Form 8919 against a former employer When and how to use Section 530 as a defense in worker classification audits What is "industry practice" for Section 530 purposes Common sense steps that will avoid characterization of workers treated as independent contractors as employees The  IRS’s Voluntary Classification Settlement Program—advantages and disadvantages

Surgent's Employer's Handbook: Health Care, Retirement, and Fringe Benefit Tax Issues (Course manual download)

Available Until Sunday, April 30th, 2023

Online

4.00 Credits

ERISA compliance: employee welfare plans and qualified plans Fringe benefit issues: COBRA, Family and Medical Leave Act, and what is new in health care Health care plans: HRAs, HSAs, and other employer-sponsored plans Qualified plan requirements: eligibility, coverage, and vesting

Surgent's Employer's Handbook: Legal, Tax, and Health Care Issues (Course manual download)

Available Until Sunday, April 30th, 2023

Online

8.00 Credits

Hiring and firing issues – What questions cannot be asked in an interview; how to document employee performance; establishing an annual review system; when an employer may and may not fire an employee, and much more Employment contracts – An analysis of the legal and planning issues in structuring employment contracts; when noncompetition agreements will and will not work Employment issues in the economy – Telecommuters and other special situations Legal liability issues – Recognition of age discrimination, sex discrimination, FLSA issues, minimum wage, overtime, sexual harassment, and more Fringe benefit issues – COBRA, Family and Medical Leave Act, and what is new in health care Medical plans: who is a full-time employee?

Surgent's Essential Depreciation and Expensing Update (Course manual download)

Available Until Sunday, April 30th, 2023

Online

4.00 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 Detailed coverage of §179 expense election and §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 (§§1245, 1250, unrecaptured §1250 gain for real estate, §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

Surgent's Estate and Life Planning Issues for the Middle-Income Client (Course manual download)

Available Until Sunday, April 30th, 2023

Online

8.00 Credits

More than 20 documents that should be reviewed that are neither a will nor trust Applicable rates, and tactics that may be used to minimize them Reducing the impact of ancillary administration Provisions you need in a will When a trust is needed for children Durable powers of attorney, for financial matters and for healthcare Realistic retirement goals Management of insurance: liability, disability, and life Dealing with marriage and divorce Titling assets effectively Avoiding the loss of capital and passive losses at death Portability of the deceased spouse’s unused exemption amount Developments relative to estate tax, and the implications for planning

Surgent's Ethical Considerations for CPAs (Course manual download)

Available Until Sunday, April 30th, 2023

Online

4.00 Credits

The CPA’s role in today’s economy The similarities and differences between individual and business ethics The link between ethics, integrity and scruples The basic attributes of ethics and professional conduct The history of the CPA profession and the CPA’s requirement to adhere to ethics policies and codes of conduct The AICPA’s Code of Professional Conduct and a CPA’s responsibility to the public, clients, and colleagues 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

Surgent's Ethics for Tax Professionals

Available Until Sunday, April 30th, 2023

Online

2.00 Credits

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

Surgent's Examining the New Lease Accounting Standard: More Than Meets the Eye

Available Until Sunday, April 30th, 2023

Online

4.00 Credits

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

Surgent's Examining the New Lease Accounting Standard: More Than Meets the Eye (Course manual download)

Available Until Sunday, April 30th, 2023

Online

4.00 Credits

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

Surgent's FASB Update for Small and Medium-Sized Businesses: A Practical Implementation Guide (Course manual download)

Available Until Sunday, April 30th, 2023

Online

8.00 Credits

Private company standard setting activities FASB Accounting Standards Updates (ASUs) relevant to smaller businesses Revenue recognition implementation guidance Lease accounting implementation guidance Overview of recent FASB Updates on financial instruments Other important practice matters to practitioners who serve small and medium-size businesses, including cybersecurity and technology trends

Surgent's FASB Update: New and Recent Accounting Standards Updates (Course manual download)

Available Until Sunday, April 30th, 2023

Online

2.00 Credits

Recently issued FASB Accounting Standards Updates ASC Topic 606, Revenue from Contracts with Customers Recently issued Updates dealing with accounting for leases and certain financial instruments

Surgent's Federal Tax Update (Course manual download)

Available Until Sunday, April 30th, 2023

Online

4.00 Credits

Continuing coverage of tax reform implications related to both individuals and businesses How the Code affects tax planning for individuals and businesses Retirement plans and IRAs Review of pertinent cases and rulings regarding exclusions, character issues, retirement planning, travel and other items affecting your individual taxpayers Practice aids, including all the numbers applicable for the current year - inflation-adjusted amounts, mileage rates, retirement contributions, and more Other late-breaking tax law changes

Surgent's Fiduciary Income Tax Returns -- Form 1041 Workshop with Filled-in Forms

Available Until Sunday, April 30th, 2023

Online

8.00 Credits

Classifying receipts between “income” and “corpus” under the Uniform Principal and Income Act Calculation of DNI utilizing three different methods, a “forms” method (Schedule B), a “code” method, and a “shortcut” method, utilizing a worksheet of common income and expenses Proper W-2 preparation and procedures in the year of death Taxpayer passes before taking a required minimum distribution; what must be done?  Forgetful fiduciaries of simple trusts Fluctuating trusts – Simple one year, complex the next Dividing income in the year of death Overview of Subchapter J Form preparation issues – Filing requirements and line-by-line explanations of Form 1041 Taxable income of estates and trusts and expense allocation issues Specific deductions and miscellaneous itemized deductions Income in respect of a decedent The income distribution deduction calculation Relation of principal and income law to DNI Understanding how to handle capital gains and losses  Allocating tax items to beneficiaries: another K-1 Comprehensive DNI case study, with principal (cost and FMV) and income reconciliation  Comprehensive trust and estate case studies, with filled-in forms

Surgent's Fiduciary Income Tax Returns -- Form 1041 Workshop with Filled-in Forms (Course manual download)

Available Until Sunday, April 30th, 2023

Online

16.00 Credits

Classifying receipts between “income” and “corpus” under the Uniform Principal and Income Act Calculation of DNI utilizing three different methods, a “forms” method (Schedule B), a “code” method, and a “shortcut” method, utilizing a worksheet of common income and expenses Proper W-2 preparation and procedures in the year of death Taxpayer passes before taking a required minimum distribution; what must be done?  Forgetful fiduciaries of simple trusts Fluctuating trusts – Simple one year, complex the next Dividing income in the year of death Overview of Subchapter J Form preparation issues – Filing requirements and line-by-line explanations of Form 1041 Taxable income of estates and trusts and expense allocation issues Specific deductions and miscellaneous itemized deductions Income in respect of a decedent The income distribution deduction calculation Relation of principal and income law to DNI Understanding how to handle capital gains and losses  Allocating tax items to beneficiaries: another K-1 Comprehensive DNI case study, with principal (cost and FMV) and income reconciliation  Comprehensive trust and estate case studies, with filled-in forms

Surgent's Financial reporting Update for Tax Practitioners

Available Until Sunday, April 30th, 2023

Online

8.00 Credits

Recent standard setting and consulting activities at the PCC, FASB, ASB, and ARSC Tax basis financial statements SSARS No. 21, Clarification and Recodification, and other recently issued SSARS

Surgent's Financial reporting Update for Tax Practitioners (Course manual download)

Available Until Sunday, April 30th, 2023

Online

8.00 Credits

Recent standard setting and consulting activities at the PCC, FASB, ASB, and ARSC Tax basis financial statements SSARS No. 21, Clarification and Recodification, and other recently issued SSARS

Surgent's Financial Statement Disclosures: A Guide for Small and Medium-Sized Businesses (Course manual download)

Available Until Sunday, April 30th, 2023

Online

4.00 Credits

Financial statement disclosures for small and medium-sized businesses Balance sheet, income statement, and statement of cash flows presentation and disclosure issues Disclosure examples from all sized entities which you can use to base your disclosures on Developing disclosure issues, including disclosures related to the adoption of Topic 606

Surgent's Food, Beverage, and Entertainment Expensing After Tax Reform

Available Until Sunday, April 30th, 2023

Online

2.00 Credits

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

Surgent's Form 1120S Boot Camp: Step-by-Step Preparation with Completed Forms (Course manual download)

Available Until Sunday, April 30th, 2023

Online

8.00 Credits

Gain a thorough understanding of federal income tax laws for S corporations, from formation to tax return preparation issues Key operational issues of separately stated versus non-separately stated income and expenses The importance of Schedule M-1 Accurately account for basis, AAA, and distributions Properly prepare and allocate items to the K-1 schedule Complete coverage of any new legislation enacted before presentation Identification of eligible shareholders The requirements to make a timely or late election Other developing issues and hot topics Master two common tax forms, Depreciation (4562) and Sale of Assets (4797) S corporation reporting oddities Accurately prepare S corporation returns and reconcile book income to taxable income