CPE Catalog & Events
Surgent's Understanding Partnership Taxation: Types of Basis, Contributions, and Distributions
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Webcast
4.0 Credits
Three different types of basis Contributions of property IRC 704(b) – Capital Accounts and Special Allocations Contributions of property and debt Contributions of services IRS Notice 2020-43
Surgent's Advanced Trust Issues: A Roadmap for Success in An Increasingly Complex Area
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Webcast
4.0 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
Webcast: ACPEN: Financial Statement Analysis
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Webcast
4.0 Credits
Purposes of financial statement analysis Trend analysis and vertical & horizontal analysis Simple and multivariate regression; Analysis of metrics Assessment of liquidity, solvency, and profitability Using data visualizations The role of qualitative factors
Webcast: Accounting for Crypto Assets 26-27
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Webcast
1.0 Credits
Scope and criteria for crypto assets under ASC 350-60 Initial recognition and subsequent fair value measurement under ASC 820 Presentation on the balance sheet and income statement; required annual and interim disclosures
Surgent's Workplace Harassment: How to Prevent Harassment and Reduce Liability Risks in Today’s Changing Environment
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Webcast
2.0 Credits
An overview of workplace harassment and discrimination laws, including the intangible benefits that come with compliance An overview of sexual harassment and workplace retaliation The supervisor’s (or manager’s) role in preventing harassment and in reducing the company’s potential liability through good faith efforts at compliance Review a compliant procedure for handling harassment concerns
Surgent's The Risks and Benefits of ChatGPT and Artificial Intelligence
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Webcast
2.0 Credits
What are AI tools? Where are we with AI tool development? What is ChatGPT? ChatGPT – what kind of queries are possible? Copyright and intellectual property issues Benefits of AI tools Concerns with AI tools Impact on business use of AI Policy on AI tools
Webcast: ACPEN: Financial Statement Presentation and Disclosure
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Webcast
4.0 Credits
U.S. GAAP and Special purpose frameworks Form and content of financial statements: Balance sheets Income statements; Statements of cash flows Retained earnings and/or owners’ equity statements Comprehensive income Supplementary information Comparative vs. single-period financial statements Sufficiency of disclosures Illustrative disclosures frequently encountered in small-to-medium reporting entities Industry-specific nuances