CPE & Event Calendar
For details about the CPE and event categories below, please click here.
2018 Yellow Book Independence Requirements
Wednesday, August 30
9:30am - 11:30am
TBD
2.00 Credits
Member Price: $89
A significant challenge facing many auditors is determining and documenting their independence under generally accepted government auditing standards (GAGAS). All professional involved in audits performed in accordance with GAGAS should have a working knowledge of the independence requirements imposed by the 2018 Yellow Book. We will cover the issues that all auditors need to know about the GAGAS independence requirements, by providing example about how to comply with these requirements. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.
Teaching CPAs to be Better Thinkers
Wednesday, August 30
10:00am - 11:00am
TBD
1.00 Credits
Member Price: $55
Designed especially for CPAs, this class is a practical call to action that provides CPAs with the tools and inspiration they need to be better thinkers. You'll learn habits and strategies you can use every day to dramatically improve judgment and decision-making. You'll learn how to break down mental barriers and alleviate mental fatigue. You'll achieve new levels of mental clarity, flexibility, and resilience. You will also benefit from better overall mental well-being and be more resistant to stress and burnout. Attendees leave as more powerful and confident thinkers and better communicators and problem-solvers. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.
Surgent's Choosing the Right Business Entity
Wednesday, August 30
10:00am - 12:00pm
TBD
2.00 Credits
Member Price: $99
The business structure a client chooses influences virtually everything: day-to-day operations, taxes, how much of their personal assets are at risk, and more. For this and many other reasons, it is critical that a client choose a business structure that gives the right balance of legal protections and benefits. From a tax perspective, in terms of selecting an entity to do business in, the universe shifted with the Tax Cuts and Jobs Act enacted at the end of 2017. The tax rate for C corporations was lowered to 21% and the 199A deduction offered pass-through entities the chance to significantly lower the rate at which they are taxed. But how do all these options work and which option is best for what business? Those questions are at the heart of this webinar. In this program, we discuss whether there is a "best entity" for our clients. We all know that re-examining choice of entity determination is at the top of the agenda for client meetings during and after the 2022 tax season because clients continue to want reassurance that they have the most tax-efficient entity. This program will equip you with the knowledge and insights you need to lead those discussions.
Surgent's Preparing Not-for-Profit Financial Statements
Wednesday, August 30
10:00am - 6:00pm
TBD
8.00 Credits
Member Price: $279
In order to prepare accurate and effective not-for-profit financial statements, professionals must have a strong working knowledge of the reporting requirements. Now is the time to obtain that knowledge! This course explains the requirements, illustrates how the requirements manifest in the financial statements, and clarifies options available to not-for-profits in applying the requirements. The course covers key accounting areas that affect not-for-profits, including revenue recognition, contributions, and leases. The course materials utilize a highly illustrative and innovative format, including over 30 focused exercises to provide an enhanced working knowledge of not-for-profit accounting and reporting.
Ethics: Environmental, Social and Governance for Accountants
Wednesday, August 30
11:00am - 1:00pm
TBD
2.00 Credits
Member Price: $89
The course provides a concise overview of Environmental, Social and Governance (ESG) reporting -- an emerging system of non-financial record-keeping and governance. Around the world, organizations of all sizes and kinds are under increasing pressure from regulators, consumers, employees, and other stakeholders to provide a fuller and more integrated picture of the way in which entities operate, invest, and create value. This includes taking into account how their operations impact financial, manufactured, intellectual, human, social, relationship, and natural capital. Participants will walk away with an increased situational awareness of ESG reporting, and an ESG starter strategy. This can be used immediately to position themselves for ESG success in an era of growing expectations for conscious capitalism, ethical investing, and moral leadership. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.
Working With the Internal Revenue Manual 2023
Wednesday, August 30
11:00am - 1:00pm
TBD
2.00 Credits
Member Price: $89
The Internal Manual is the primary guide for employees of the Internal Revenue Service about their administration of Federal tax law. Gain an understanding of the contents of the updated manual for tax practitioners in understanding Internal Revenue Service practices and procedures to effectively serve clients in all facets of federal tax practice.
S Corporation Taxation: Comprehensive-Form 1120S 2023
Wednesday, August 30
11:00am - 6:30pm
TBD
8.00 Credits
Member Price: $299
This course comprehensively reviews the laws and regulations impacting S corporations. Get updated on the IRS' compliance campaign that targets the improper reporting and calculations of stock basis and distributions. Learn to correctly calculate and report critical S corporation tax items that generate most IRS audit adjustments. Topics cover issues include S corporation qualifications, making and keeping the S election, reasonable compensation, taxation of distributions, the use of Qualified Subchapter S Subsidiaries, allocation of annual operating income and loss, tax reporting elections and learning the proper method to calculate the basis of stock and debt amounts.
SSARS Codification: Preparation, Compilation and Review of Financial Information 2023
Wednesday, August 30
11:00am - 6:30pm
TBD
8.00 Credits
Member Price: $299
This course covers SSARS requirements for preparing, compiling and reviewing financial statements through SSARS 26. With SSARS 21, the AICPA Accounting and Review Services Committee (ARSC) introduced the Preparation service to SSARS and rewrote the Compilation and Review Standards in clarity format. SSARS 22 and 23 made minor modifications to SSARS 21. SSARS 24 and 25 made substantive modifications to the SSARS, mainly when performing review engagements. SSARS 26 updates the SSARS with conforming changes made necessary by the new Quality Management standards.
2022 Tax Legislation: Inflation Reduction Act and CHIPS Act
Wednesday, August 30
11:30am - 1:30pm
TBD
2.00 Credits
Member Price: $89
In a surprise twist, the Inflation Reduction Act (IRA) was passed in short order after secret negotiations were revealed in late July 2022. Seismic changes in tax legislation are currently taking place, and the well-informed tax practitioner will want to attend this two-hour program in order to stay abreast of these developments! This course will provide a concise look at these hot topics. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.
Defining Where and Why Internal Controls are Needed
Wednesday, August 30
12:00pm - 2:00pm
TBD
2.00 Credits
Member Price: $89
Most organizations have many of the basic controls required to operate in place. However, a notable percentage of these companies do not have important measures that can help enhance security, productivity, and the quality of information available for decision making. In this session, we work to identify areas where important internal control measures are needed. We spend time explaining why these controls should be created, and show in detail some specific controls that would be beneficial if utilized. Those wishing to strengthen an internal control system should strongly consider attending this session. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.
Surgent's Artificial Intelligence for Accounting and Finance Professionals
Wednesday, August 30
1:00pm - 3:00pm
TBD
2.00 Credits
Member Price: $99
Accounting and finance professionals have used different forms of automation over the years to improve the efficiency and accuracy of their work. So far, technology has not been able to replace the knowledge, experience, and decision-making of seasoned professionals. Times are rapidly changing. Today, systems easily exceed humans in accuracy and consistency. Artificial intelligence (AI) brings opportunities for accountants and finance professionals in the short term to improve efficiency and accuracy, while providing more value for businesses and customers alike. In the long term, AI will offer profound changes to how professionals work and process data. This course is designed to review where we are and where we are headed in the world of AI.
Surgent's Successfully Completing an Income Tax Return for a Trust or Estate -- Form 1041
Wednesday, August 30
1:00pm - 3:00pm
TBD
2.00 Credits
Member Price: $99
Some of your clients have estate plans that provide for testamentary trusts. Other clients make gifts to irrevocable trusts during their lifetime. And some will die with probate estates. Therefore, you should have a basic understanding of how the income tax applies uniquely to trusts and estates. For example, "distributable net income" (DNI) is a trust-only concept that is essential to understand. Plus, the deductions for fiduciary fees, charitable deductions and certain miscellaneous deductions (such as investment advisory fees, and attorney/accountant fees) are treated differently than for individual taxpayers. However, with a decent understanding of the basic income tax and net investment income tax (NIIT) rules, you can add significant value to your clients.
Tax Elections: Beware of the Minefield 2023
Wednesday, August 30
1:00pm - 3:00pm
TBD
2.00 Credits
Member Price: $89
The Internal Revenue Code contains a vast number of elections available to taxpayers. Overlooking an election can result in adverse tax consequences to taxpayers and potential malpractice claims against their tax professionals. This survey course addresses the most critical tax elections that the CPA must know.
Surgent's Advanced Trust Issues: A Roadmap for Success in An Increasingly Complex Area
Wednesday, August 30
1:00pm - 4:30pm
TBD
4.00 Credits
Member Price: $159
Trusts are not cookie-cutter documents. In fact, they can be rather unwieldy, especially in explaining the functions to a client and then having the client comply with the trust terms. This course delves into best practices. Given common scenarios, what are the best trusts to use? And how can the client be best protected?
Common Financial Statement Disclosures
Wednesday, August 30
1:30pm - 3:30pm
TBD
2.00 Credits
Member Price: $89
Financial statement disclosures are important to provide the information necessary for financial statement users to make economic decisions. Disclosures further explain and clarify information provided in the basic financial statements, but also provide critical information about subsequent events, litigation risk, and other concerns. This course focuses on the most common financial statement disclosures for small- or medium-sized nonpublic entities. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.
Sustainability: Doing Well by Doing Good
Wednesday, August 30
1:30pm - 3:30pm
TBD
2.00 Credits
Member Price: $89
Looking for an idea that will help recruit and retain employees, engage customers, and invite investors? Sustainability is the solution! Sustainability is no longer just a "nice thing to do," it is both a business and moral imperative. Incorporating sustainable strategies into your day-to-day operations creates a competitive advantage, enhances your brand, and benefits the bottom line. On the business side, according to Harvard University, companies with strong sustainability initiatives have 4 times the sales growth, 8 times the employee engagement, and a 47% greater increase in stock value than their non-sustainable competitors. On the moral side, your customers and employees will no longer support an organization that does not address environmental and social issues. This session will explain the 6 benefits of sustainability and 6 steps to building a sustainable business. Learn how to make sustainability a competitive advantage to attract and retain loyal customers and high-performing employees. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.
About the TIGTA: Who Watches the IRS?
Wednesday, August 30
2:00pm - 4:00pm
TBD
2.00 Credits
Member Price: $89
This course will provide an overview of the work and impact of the Treasury Inspector General for Tax Administration (TIGTA) on the US tax system, regulatory ethics, and accounting profession. TIGTA is an independent organization that provides oversight of the Internal Revenue Service (IRS) and conducts audits, investigations, and inspections and evaluations to promote integrity, economy, and efficiency in the administration of the nation's tax system. The course will explore the role of TIGTA in improving the efficiency and effectiveness of the IRS, identifying opportunities to improve the administration of tax laws, and upholding ethical standards in the accounting profession. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.
Surgent's Raising Financially Capable Children
Wednesday, August 30
2:00pm - 4:00pm
TBD
2.00 Credits
Member Price: $99
This course focuses on the main elements of financial education and will help accounting and finance professionals guide their clients, and their clients' children, through a personalized teaching roadmap. Clients with wealth face questions about how to teach their children about money to raise financially capable children. Often, their first contact is to their accounting and financial professionals, so it is important to be able to provide a framework to help teach clients how to prepare their children for life with privilege. This course is designed for all practitioners who want to help their clients navigate the process of teaching the next generation about personal finances. Because every family and child are different, it is critical to develop a specific plan for each client, and likely each child and grandchild. By working with their clients' descendants, accounting and finance professionals not only build rapport and trust but also get to know the children and grandchildren, building firm value and long-term connection.
Managing with a CEO Mentality
Wednesday, August 30
2:30pm - 3:30pm
TBD
1.00 Credits
Member Price: $55
In this session, Sharrin Fuller of Glass Wallet Ventures will help attendees identify how to overcome the most common and challenging mental roadblocks standing in the way of success, starting with one of the most limiting F-words of all: fear. Sharrin, who has built and grown multiple businesses and scaled and sold her own accounting firm, will show attendees how to tap into their own uninhibited business potential by focusing on being fearless, financially savvy, and future-oriented while empowering business owners to foster a culture of forgiveness and learning from failures. She will also support their vision for the future via a standardized approach to managing people and processes; and take the emotion out of key decisions so that the business wins over personal interests. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.
Analyzing Financial Statements
Wednesday, August 30
4:00pm - 6:00pm
TBD
2.00 Credits
Member Price: $89
This course provides tools and insights into financial statement analysis - both quantitative and qualitative. We'll look not only at the three main financial statements but also dive into the MD&A and footnotes. We'll also discuss the affect of industry nuances on comparability of different analysis tools. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.