Professional Development and Event Catalog

Showing 2113 All Results

Surgent's Preparing Not-for-Profit Financial Statements Under ASU No. 2016-14

Friday, August 27th 9:00am - 5:00pm

Online

8.00 Credits

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 Instructor Name: Charlie Blanton, CPA

Surgent's Project Management: Tips, Tricks, and Traps

Friday, August 27th 9:00am - 12:30pm

Online

4.00 Credits

Contrasting project management with operations management Reviewing organizational culture and how it applies to project management The various types of project management including Agile, Scrum, Waterfall, Critical path, and others Looking at risk management software and its application in different types of project management Managing and leading project management stakeholders Instructor Name: Art Pulis, MBA

Surgent's A Complete Guide to the New Yellow Book

Monday, August 30th 9:00am - 5:00pm

Online

8.00 Credits

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 Instructor Name: Charlie Blanton, CPA

Surgent's After the SECURE Act: Comparing and Contrasting Retirement Plans for Small- and Medium-Sized Businesses

Monday, August 30th 1:00pm - 3:00pm

Online

2.00 Credits

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 Establishing a plan after the tax year end! Changes to Safe Harbor 401(k) plans Pooled Employer Plans! Instructor Name: Mike Tucker, Ph.D., LL.M., J.D., CPA

Surgent's Financial Reporting Implications of the COVID-19 Pandemic

Monday, August 30th 9:00am - 12:30pm

Online

4.00 Credits

Impairment accounting model for long-lived assets, including PP&E and goodwill Accounting for inventory and accounts receivable reserves Accounting for debt restructurings, including troubled debt restructurings, rent holidays, and other revisions to debt agreements Going concern evaluation and required disclosures Other financial statement presentation and disclosure issues Instructor Name: Richard Daisley, CPA

Surgent's Guide to the Topic 606 Revenue Recognition Model for All CPAs

Monday, August 30th 1:00pm - 4:30pm

Online

4.00 Credits

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 Accounting considerations related to COVID-19-driven changes to revenue recognition processes Lessons learned and best practices for improving business processes related to revenue recognition going forward Instructor Name: Richard Daisley, CPA

Surgent's Perplexing Financial and Economic Issues for the CFO/Controller

Monday, August 30th 11:30am - 7:30pm

Online

8.00 Credits

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 Instructor Name: Frank Ryan, CPA

Surgent's Annual Accounting and Auditing Update

Tuesday, August 31st 9:00am - 5:00pm

Online

8.00 Credits

Recently issued FASB Accounting Standards Updates, PCC Update and items on the FASB's Technical Agenda Leases -- Topic 842 Financial accounting and reporting considerations related to Going Concern Recently issued SASs and other AICPA activity SSARS No. 21, Clarification and Recodification and other recently issued SSARS Peer review and other audit quality issues Other important A&A practice matters Instructor Name: Richard Daisley, CPA

Surgent's Ethical Considerations for the CPA

Tuesday, August 31st 9:00am - 12:30pm

Online

4.00 Credits

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 Instructor Name: Richard Daisley, CPA

Surgent's Fraud in Not-for-Profit Entities and Governments: Stealing from Everyone

Tuesday, August 31st 9:00am - 5:00pm

Online

8.00 Credits

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 Instructor Name: Charlie Blanton, CPA

Surgent's Guide to Understanding the At-Risk Basis Rules and Form 6198

Tuesday, August 31st 1:00pm - 3:00pm

Online

2.00 Credits

Basis and at-risk basis How to calculate the amount of annual at-risk basis Form 6198 When activities may be aggregated for at-risk purposes Qualified nonrecourse financing Instructor Name: Mike Tucker, Ph.D., LL.M., J.D., CPA

Surgent's Monthly Accounting and Auditing Update

Tuesday, August 31st 2:00pm - 3:00pm

Online

1.00 Credits

New professional standards issued by the FASB and AICPA Guidance on likely COVID-19–related accounting issues which you are likely to face Insights on best practices in managing new working environments Other topics of importance to all accounting practitioners Instructor Name: Richard Daisley, CPA

The Best S Corporation, Limited Liability, and Partnership Update Course by Surgent

Tuesday, August 31st 9:00am - 5:00pm

Online

8.00 Credits

The CARES Act and FFCRA, including employer credits, SBA loans, and expanded leave programs New partnership tax basis capital account reporting requirements  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? Impact of the CARES Act on sections 163(j) and 461(l) 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. Instructor Name: Bob Lickwar, CPA

Surgent's Accountability: Stop the Blame Game

Wednesday, September 1st 1:30pm - 5:00pm

Online

4.00 Credits

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 Instructor Name: Marian Vallotton

Surgent's Advanced Trust Issues: A Roadmap for Success in An Increasingly Complex Area

Wednesday, September 1st 1:00pm - 4:30pm

Online

4.00 Credits

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 Instructor Name: Ciro Poppiti, Esq.

Surgent's Choosing the Right Business Entity

Wednesday, September 1st 10:00am - 12:00pm

Online

2.00 Credits

Why businesses operate as C corporations Why businesses operate as pass-through entities Converting to a C corporation in 2021 How and why to adopt S corporation status Circumstances that impact entity selection  Instructor Name: Mike Tucker, Ph.D., LL.M., J.D., CPA

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

Wednesday, September 1st 9:00am - 5:00pm

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 SSARS No. 25, Materiality in a Review of Financial Statements and Adverse Conclusions 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 Going concern reporting implications on SSARS engagements due to COVID-19 and other issues Instructor Name: Richard Daisley, CPA

Surgent's Enterprise Risk Management Concepts and Strategy for Small and Medium-Sized Companies

Wednesday, September 1st 9:00am - 12:30pm

Online

4.00 Credits

Overview of ERM and how it affects all organizations What COVID-19 has taught us about risk management Risk tolerance and developing a plan Risk identification Risk analysis Risk responses Strategy risk Instructor Name: Art Pulis, MBA

Surgent's Successfully Completing an Income Tax Return for a Trust or Estate - Form 1041

Wednesday, September 1st 1:00pm - 3:00pm

Online

2.00 Credits

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 §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 Instructor Name: Bob Keebler, CPA/PFS, MST, AEP (Distinguished), CGMA

Surgent's Guide to Calculating S Corporation Stock Basis and Creating and Maintaining Basis Worksheets

Thursday, September 2nd 7:00pm - 9:00pm

Online

2.00 Credits

The requirement to attach a basis schedule to the Form 1040 for an S corporation shareholder claiming a loss 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 Instructor Name: Mike Tucker, Ph.D., LL.M., J.D., CPA