CPE Catalog & Events
Webcast: Surgent's Mastering the Basics of Inventory Accounting
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Webcast
4.0 Credits
Elements of inventory cost and full-absorption costing Valuation methodologies, including LIFO, FIFO, weighted average, and specific identification Obsolescence reserves LIFO accounting Differences between book and tax cost capitalization and related income tax accounting Retail inventory valuation methodology Physical inventory observation approaches Accounting issues related to consigned inventory Other challenging issues related to inventory accounting
Webcast: Surgent's More Money at the End of the Month: Strategic Ways to Improve Cash Flow
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Webcast
2.0 Credits
How to optimize cash flow Qualitative evaluations: core earnings and sustainable growth Quantitative evaluations: liquidity ratios Increasing customer base vs. payment terms Business cycle and cash Behavioral finance biases Managing head count Other potential areas of excess cost
Webcast: Surgent's Starting a Small Business: What Every Trusted Advisor and Entrepreneur Needs to Know
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Webcast
2.0 Credits
Understanding the time commitment required to start and run a business Selecting a corporate structure to protect your personal assets Building your product or service Sales and marketing in your business Establishing your owners, investors, managers, and employees Accounting, recording-keeping, and other software programs Leases, contracts, and employee agreements Protecting intellectual property Insurance Business plans Financing Market position
Webcast: Surgent's Integrated Planning, Forecasting and Budgeting for Organizational Success
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Webcast
4.0 Credits
The keys that develop a plan into an actionable document The major difference between planning and budgeting Strategic planning The business plan The people plan The marketing plan Capital and technology plans
Webcast: Surgent's Update on Recent AICPA Standard Setting: Staying Current in a Changing Environment
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Webcast
4.0 Credits
AICPA hot topics and standard setting initiatives Discussion of suite of nine integrated SASs effective for years ended December 31, 2021 Discussion of the standard on audit evidence effective for years ended December 31, 2022 Discussion of the standard on auditing accounting estimates and disclosures effective as of December 31, 2023 Discussion of the two standards on use of specialists and information from a pricing service, and the newly updated risk assessment standard effective for years ended December 31, 2023 Discussion of standards that are effective beginning in 2025, including those dealing with client acceptance and questions asked of the predecessor auditor, the partner’s responsibility for engagement quality, group audits, conforming changes to compliance auditing, and more
Webcast: Forensic and Fraud Interviewing Techniques and Skills
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Webcast
2.2 Credits
Forensic Accounting Accounting Auditing Finance
Webcast: Surgent's Auditing 401(k) Plans: Critical Issues and Annual Update
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Webcast
4.0 Credits
Key requirements of recently issued SASs Changes affecting 401(k) plans Audit strategy and improving overall efficiency Common mistakes as noted in peer reviews and DOL inspections
Webcast: Surgent's Introduction to Required Minimum Distributions
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Webcast
2.0 Credits
How SECURE Act 1.0 and SECURE Act 2.0 changed the RMD rules What is an RMD? Who is subject to RMDs? The types of accounts subject to RMDs How to calculate an RMD How to determine if a distribution can be an RMD How to determine which life expectancy table must be used when calculating an RMD The rollover and transfer rules during an RMD year IRS penalties for non-compliance with RMD regulations Applying RMD strategies to different plan types When RMDs can and cannot be aggregated How to correct an RMD shortfall How to get a waiver of the excise tax on an RMD failure The tax implication of an RMD How to donate an RMD tax-free How to determine the RMD rules that apply to a beneficiary
Webcast: Nonprofit Accounting and Financial Reporting Explained
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Webcast
8.0 Credits
Discussion of financial reporting risks increased by the current economic environment, including increased uncertainty related to critical financial statement amounts and significant disclosures Executive summary of recent Accounting Standards Updates Overview of fair value disclosure requirements and implementation issues Discussion of issues related to donor-restricted endowment funds Classification of net assets and reclassifications Endowments, including accounting, disclosures and UPMIFA Noncascontributions Contributions received and receivable Expense recognition issues Reporting expenses by function and nature Other relevant matters unique to the nonprofit environment
Webcast: Surgent's Communicating Financial Results to Stakeholders: A Guide for Client Advisory Services
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Webcast
2.0 Credits
Communicating financial results The role of the accountant in communication The challenges accountants face in communication Creating better awareness of a company’s financials Behavioral biases of stakeholders Tips for staying on-point in communication Case study
Webcast: Surgent's Tax Reporting for Executive Compensation
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Webcast
2.0 Credits
Nonqualified deferred compensation (NQDC) Nonqualified stock options (NQSOs) Incentive stock options (ISOs) Restricted stock/restricted stock units (RSUs) Stock appreciation rights (SARs) and phantom stock Employee stock purchase plans (ESPPs) Applicable tax forms and schedules Stock sale reporting Estimated taxes Filing deadlines and extensions State taxation
Webcast: 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: Surgent's Basis Shifting: Final Regulations
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Webcast
4.0 Credits
What is a transaction of interest? Reporting transactions of interest on Form 8886 Why make a Section 754 election? Adjustments under Sections 743(b), 734(b), and 732 Applicable threshold amounts for reporting What is a basis shift? Who is a material advisor and why is that status important? Section 755 rules for allocating the Section 743(b) and Section 734(b) basis adjustments Transfers of a partnership interest on death What is a substantially similar transaction? Who is a “tax-indifferent” party in a partnership?
Webcast: Overcome Your Obstacles to Abundance
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Webcast
4.0 Credits
How to know your specific obstacles to becoming rich Why people use poor marketing and investment strategies, and how to overcome such limitations The most effective marketing methods, and how to implement them The power of being super motivated, and 3 methods to keep you motivated long term towards your goals Having a vision for your business and life that will keep you on the right track
Webcast: Surgent's Mastering Accounting for Income Taxes
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Webcast
4.0 Credits
The sources of deferred tax assets and liabilities Calculating the deferred tax asset or liability Reporting income-tax expense and balance sheet items CARES Act accounting implications Defining, analyzing, and reporting uncertain tax positions Classification of deferred tax assets and liabilities Disclosure requirements Recent and proposed changes to the accounting and disclosure requirements for income taxes
Webcast: Surgent's International tax Challenges and Opportunities for U.S. Filers
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Webcast
3.0 Credits
Residency status for U.S. federal income tax purposes Key provisions of U.S. income tax treaties Overview of the taxation of income from foreign entities Understanding Foreign Tax Credit Identifying foreign-source and U.S.-source income Foreign earned income and housing exclusion Foreign informational form filing requirements
Webcast: Surgent's Performing an Effective Audit Risk Assessment
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Webcast
4.0 Credits
Audit process and planning Materiality, performance materiality, and tolerable misstatement Assessing the risk of material misstatement Understanding internal controls and when the auditor must evaluate the design and implementation of internal controls Designing procedures to test the effectiveness of controls Issues noted related to performing substantive procedures Documentation Communication with the Client and Governance
Webcast: How to Audit Prepaid Expenses
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Webcast
2.0 Credits
Pre-paid Expenses Auditing Yellowbook
Webcast: Surgent's Lessons Learned From Successful Companies
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Webcast
2.0 Credits
Creating a visionary company Traits of successful, visionary companies Goal setting to create a successful organization The role of experimentation and failure in achieving success How successful organizations emphasize learning new skills The role of effective communication in achieving corporate success The importance of emotional intelligence in building corporate culture How leadership can direct a company toward success
Webcast: Thinking Like an Auditor When Preparing Your Financial Statements
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Webcast
2.0 Credits
Determining an appropriate sense of quantitative and qualitative materiality Identifying the critical components of the financial statements that matter most to financial statement users Evaluating where the financial statements are most likely to contain material fraud and error, and ensuring adequate internal control and monitoring to mitigate those risks