Professional Development and Event Catalog

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Surgent's Looking Ahead: Predicting Future Financial Issues and Their Impact on Accountants in Industry

Thursday, September 2nd 9:00am - 5:00pm

Online

8.00 Credits

The future of medical care in the United States and impact on your employees and your costs Future of Social Security and impact on retirement planning and employee retention Impact on financial executive if the dollar is no longer the world currency “Fate of the States” – will the location of your business make you less competitive? Future of workmen’s compensation Future of interest rates Impact of greater reliance on technology AICPA top 10 trends and technologies National infrastructure Impact of continuing uncertainty in markets Instructor Name: Frank Ryan, CPA

Surgent's Progressive Discipline and Termination

Thursday, September 2nd 1:00pm - 3:00pm

Online

2.00 Credits

Defining progressive discipline, including typical steps in any progressive discipline process The importance of a fair disciplinary process When and how progressive discipline should be used, including using progressive discipline in the lead-up to termination Documentation best practices Limitations on at-will employment, including contracts and laws regarding discrimination and retaliation Avoiding key risks in the termination process Best practices for legally compliant termination procedures Instructor Name: Amy McAndrew, Esquire

Surgent's The Most Dangerous Elements of a GAAS Audit

Thursday, September 2nd 1:30pm - 5:00pm

Online

4.00 Credits

The documentation standard to which auditors are held (AU-C section 230) The auditor's responsibility related to fraud (AU-C section 240) Properly applying the core risk assessment standards (AU-C sections 315 and 330) Assessing and effectively communicating internal control deficiencies (AU-C section 265) Audit conclusions and reporting (several AU-C sections in the 700s) Instructor Name: Charlie Blanton, CPA

Surgent's Weekly Expert Hour

Thursday, September 2nd 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 Working Remotely: Best Practices, Challenges, and Opportunities

Thursday, September 2nd 2:00pm - 4:00pm

Online

2.00 Credits

Technology and workstation arrangements Maximizing productivity Establishing procedures that can be implemented throughout the organization Understanding the relationship between remote work and employee retention Effective communication strategies for staying connected with colleagues and clients The productivity challenges unique to working from home Time management The importance of distinguishing between the “home office” and “home” Data privacy concerns Other ethical considerations that arise when working from home Instructor Name: Jason Cornell

The Best Individual Income Tax Update Course by Surgent

Thursday, September 2nd 10:00am - 6:00pm

Online

8.00 Credits

The SECURE Act, including IRA and RMD changes The CARES Act and FFCRA, including employer credits, SBA loans, and expanded leave programs  Treatment of state and local taxes Virtual currency Opportunity Zones Education-related provisions Depreciation changes Rules on entertainment expenses, including meals Doubling of estate and gift tax exemption for a married couple Comprehensive coverage of tax reform, §199A and its alteration of pass-through taxation and planning Review of pertinent cases and rulings affecting taxpayers Practice aids, including all the numbers applicable for the current year -- inflation-adjusted amounts, mileage rates, retirement contributions, and more The latest issues related to any other late-breaking tax law changes Instructor Name: Bob Lickwar, CPA

Surgent's Avoiding Deficiencies in Peer Reviews: Focus on Engagement Quality

Friday, September 3rd 1:00pm - 4:30pm

Online

4.00 Credits

AICPA’s Enhancing Audit Quality initiative Feedback from peer reviews, including areas driving deficiencies in audit Elements of an effective risk assessment and how to link to audit procedures performed Understanding internal controls and making the decision whether or not to test them Best practices in documentation Instructor Name: Marci Thomas, CPA

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

Friday, September 3rd 9:00am - 12:30pm

Online

4.00 Credits

Economic update Leadership and management changes as a result of the pandemic Managing for productivity Metrics and benchmarking Social media's place in our organization Instructor Name: Art Pulis, MBA

Surgent's Ethical Considerations for the CPA

Friday, September 3rd 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 Four Tiers of Loss Limitations: A Guide to the New Rules for Pass-through Entities

Friday, September 3rd 1:00pm - 4:30pm

Online

4.00 Credits

Tier 1: Basis limitations for S corporation shareholders and partners Tier 2: Section 465 at-risk limitations for S corporation shareholders and partners, including the impact of debt, indemnities, guarantees, and shareholder/partner agreements Tier 3: Section 469 passive loss limitations and exceptions to the limitations Tier 4: The new excess business loss limitation of the Tax Cuts and Jobs Act of 2017 (new section 461(l)) Instructor Name: Michael Frost, CPA

Surgent's New Rules Regarding the Calculation and Tax Reporting of a Partner's Basis and Capital Account

Friday, September 3rd 1:00pm - 3:00pm

Online

2.00 Credits

How a partner’s outside basis and capital account differ Reconciling Schedule M-2 Form 1065 with Partnership K-1 Schedule L IRS requirement to report partner tax basis on the transactional approach How to compute a partner’s initial tax capital account for 2020 Implications if a capital account is negative Deficit restoration accounts and qualified income offsets Modified outside basis method and modified previously taxed capital method Determining a partner’s beginning capital account for 2020 for a partnership that did not use the tax basis method in 2019 Beginning capital account for partnerships and partners already reporting on the tax basis Instructor Name: Mike Tucker, Ph.D., LL.M., J.D., CPA

Surgent's Real Estate Taxation: Critical Considerations

Friday, September 3rd 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 What CPAs Should Know About Trust Instruments

Friday, September 3rd 1:00pm - 3:00pm

Online

2.00 Credits

Legal definitions & principals involving estates & trusts Basic principles regarding property ownership Types of trusts commonly used Trust accounting fundamentals Certain clauses that are important to understand Formula valuation clauses Requirements for a trust to be a qualified designated beneficiary of an IRA Using IRD to fund charitable bequests Instructor Name: Bob Keebler, CPA/PFS, MST, AEP (Distinguished), CGMA

The Best Federal Tax Update Course by Surgent

Friday, September 3rd 9:00am - 5:00pm

Online

8.00 Credits

The SECURE Act, including RMD changes, the elimination of the stretch IRA, modification of the kiddie tax rules, and expansion of §529 plans and 401(k) retirement plans for part-time workers The CARES Act and FFCRA, including employer tax credits, SBA loans, and EFMLEA and EPSLA expanded leave programs The CARES Act changes to §163(j), §461(I), and NOL rules Bonus depreciation rules and expansion of §179 Expansion of number of taxpayers able to use the cash method of accounting Is the "Employee vs Independent Contractor" conundrum about to explode? Comprehensive coverage of §199A and its alteration of pass-through taxation and planning Crypto currency Practice aids, including all the numbers applicable for the current year -- inflation-adjusted amounts, mileage rates, retirement contributions, and more Advanced practice, reporting, and other issues intertwined with advanced planning and discussion ideas The latest issues related to any other late-breaking tax law changes Instructor Name: Bob Lickwar, CPA

Surgent's Accounting for Financial Instruments: Applying the FASB's Three New Updates

Tuesday, September 7th 9:00am - 12:30pm

Online

4.00 Credits

Key provisions of each of the FASB’s new Updates related to financial instruments, dealing with recognition and measurement, impairment, and hedging Differences between the new accounting guidance and existing GAAP related to accounting for financial instruments Challenges when implementing the FASB’s new guidance on financial instruments Examples of applying the new guidance to real-life situations Instructor Name: Richard Daisley, CPA

Surgent's Ethics for Tax Professionals

Tuesday, September 7th 1:00pm - 3:00pm

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 Abolition of the disclaimer requirement When must a tax preparer examine a client’s books and records? Instructor Name: Mike Tucker, Ph.D., LL.M., J.D., CPA

Surgent's Revenue Recognition for Long-Term Construction and Similar Contracts: Topic 606 Implementation Challenges

Tuesday, September 7th 1:00pm - 4:30pm

Online

4.00 Credits

Topic 606’s five-step revenue recognition model Determining whether to recognize revenue over time or at a point in time under Topic 606 Other unique considerations in applying the five-step model for entities currently using SOP 81-1/ASC 605-35 Accounting considerations related to COVID-19-driven changes to revenue recognition processes Lessons learned and best practices from entities already adopting Topic 606 Instructor Name: Richard Daisley, CPA

The Best Individual Income Tax Update Course by Surgent

Tuesday, September 7th 9:00am - 5:00pm

Online

8.00 Credits

The SECURE Act, including IRA and RMD changes The CARES Act and FFCRA, including employer credits, SBA loans, and expanded leave programs  Treatment of state and local taxes Virtual currency Opportunity Zones Education-related provisions Depreciation changes Rules on entertainment expenses, including meals Doubling of estate and gift tax exemption for a married couple Comprehensive coverage of tax reform, §199A and its alteration of pass-through taxation and planning Review of pertinent cases and rulings affecting taxpayers Practice aids, including all the numbers applicable for the current year -- inflation-adjusted amounts, mileage rates, retirement contributions, and more The latest issues related to any other late-breaking tax law changes Instructor Name: Bob Lickwar, CPA

Surgent's Annual Accounting and Auditing Update

Wednesday, September 8th 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 Auditing 401(k) Plans: Critical Issues and Annual Update

Wednesday, September 8th 9:00am - 12:30pm

Online

4.00 Credits

Annual update of the changes affecting 401(k) plans Discussion of audit strategy while improving overall efficiency Description of common mistakes as noted in peer reviews and DOL inspections Instructor Name: Melissa Critcher, CPA, PC