CPE Catalog
Note
AICPA On-Demand & Self-Study courses take up to 24 hours to process.
Surgent's Data Security: Best Practices to Protect Your Business and Yourself - On-Demand Webcast
Available Until
Online
1.00 Credits
Data security is a front-of-mind topic for most businesses because the risk and cost statistics are sobering. Each of us is in the crosshairs because a typical internet-connected computer faces a cyberattack every 39 seconds. Businesses of all sizes should be cognizant of the ethical issues that must be considered when planning their approach to privacy and data security. In this webinar, we will explore both the risks we have traditionally faced in the workplace personally, as well as the novel set of data privacy threats and compliance challenge issues employers face with a remote and mobile workforce.
Surgent's Delaware Ethics for CPAs - Download
Available Until
Online
4.00 Credits
Professional conduct and ethical behavior are really the backbone of the entire accounting and auditing profession. These components form the foundation upon which our creditability with the general public is built. Without it, there is no profession. Whether you are a practitioner in public accounting or business and industry, you must always act in accordance with the requirements that define professional conduct and ethical behavior. This course has been updated for recent amendments to the Licensure Law, is approved by the Delaware Board of Accountancy (Board) and fulfills the DE State Board of Accountancy biennial four-credit-hour ethics course requirement for permit renewals. This course includes a detailed review of professional and ethical conduct requirements specifically applicable to Delaware CPAs; an overview of the core principles of professional conduct -- integrity, objectivity, and independence; the AICPA Code of Professional Conduct, including recent updates; and a brief look at the principles and concepts which form the foundation of ethical behavior. The primary objective of this course is to provide a formal program of learning which contributes directly to the professional competence of Delaware accountancy permit holders.
Surgent's Depreciation Rules for Bonus and Section 179 Expensing - On-Demand Webcast
Available Until
Online
2.00 Credits
The Tax Cuts and Jobs Act of 2017 has had a tremendous impact on commercial real estate, including liberalizing the depreciation provisions. The Coronavirus Aid, Relief, and Economic Security Act (CARES Act) included several provisions that allow taxpayers to revisit projects completed in earlier, more profitable years, and generate even more value. In this webinar, we will explore the impact of these important laws on commercial real estate owners and delve into what Accounting and Financial Professionals need to know. We'll also examine these opportunities to "turn back the clock," including the retroactive correction of QIP's recovery period and the option to revoke electing-out of the business interest limitation. Finally, we will review other strategies that are crucial parts of a comprehensive tax plan this year and will discuss a strategic hierarchy for employing those strategies most successfully. Relevant Rev. Procs. and multiple real-life case studies will be reviewed.This course qualifies for IRS credit.
Surgent's Did I Pick the Right Major? Selecting Major Programs in a Single Audit - On-Demand Webcast
Available Until
Online
2.00 Credits
Even after we complete our work at an institution, the question sometimes lingers: "Did I pick the right major?" Major program determination is difficult in a single audit and sometimes we feel ill prepared to make the best decision. This course will give you the counseling and assistance you need to feel confident in your major program selection under the Uniform Guidance for Federal Awards requirements.This course qualifies for yellow book credit.
Surgent's Disclosure Requirements for SEC Form 8-K - Download
Available Until
Online
2.00 Credits
This course provides an overview of the disclosure requirements for SEC Form 8-K, the broad form used to notify investors in U.S. publicly traded companies of certain events that may be important . This course provides an overview of the key disclosure requirements for several of the triggering events requiring the filing of a Form 8-K with the SEC. This course also provides information about how the Form 8-K requirements have evolved over time.
Surgent's Disclosures of Risks and Uncertainties - Download
Available Until
Online
1.00 Credits
This course provides an overview of the disclosure requirements regarding risks and uncertainties. The disclosure requirements related to risks and uncertainties are prescribed by the Financial Accounting Standards Board (FASB) in ASC Topic 275. For public business entities that file their annual and interim reports with the U.S. Securities & Exchange Commission (SEC), there are also additional disclosure requirements required by Regulation S-K. This course focuses on general disclosure requirements outlined in U.S. GAAP. This course also provides illustrative examples from both the GAAP implementation guidance as well as actual SEC filings from public business entities.
Surgent's Effective Communications with Management and Those Charged with Governance - On-Demand Webcast
Available Until
Online
2.00 Credits
As a byproduct of the audit, the auditor has a responsibility to communicate certain information to management and those charged with governance, primarily related to risk and internal control deficiencies. In some cases the auditor may be required to report outside the entity, for example, when fraud is identified. Some of these communications to management and those charged with governance occur at the beginning of the audit, others during the audit and at the end of the audit. Two-way communication is very important to meet professional responsibilities and also as a client service. This module will discuss the most significant of the required communications and explore how to make them more effective. (Please Note: This module is part of Surgent's Audit Skills Training: Level 5.)
Surgent's Effective Techniques for Auditing Contingencies and Going Concern - On-Demand Webcast
Available Until
Online
2.00 Credits
In these rapidly changing times, an entity may experience significant uncertainties. This is especially true at this time due to issues entities have experienced as a result of the pandemic declared in March 2020 which are still ongoing for many. New accounting principles issued by the FASB are requiring more estimates which could give rise to significant uncertainties. A primary focus right now for management is the requirement to evaluate entity's ability to remain a going concern. In addition, new audit standards, effective for calendar year end 2021 audits. This module provides tips and techniques for obtaining the audit evidence needed to support conclusions on contingencies and going concern. These issues require disclosure and may result in accruals. (Please Note: This module is part of Surgent's Audit Skills Training: Level 3.)
Surgent's Employee Stock Options: What Financial Professionals Should Know When Advising Their Clients - On-Demand Webcast
Available Until
Online
2.00 Credits
Companies often offer stock options as an additional form of compensation to attract and retain the best talent. Used appropriately, stock options can generate significant wealth. Yet many employees are unfamiliar with how stock options work and why options serve as a valuable opportunity for employees to establish and grow their wealth. Unfortunately, employees who receive stock options are often unaware of their inherent risks. Research has shown that over 75% of employees have never exercised their stock options. Almost half of these individuals (48%), say they held off on selling their options due to fear of making a mistake. This course provides accounting and financial professionals with a broad overview of employee stock options. The webinar is designed to help participants better understand the fundamentals behind these investments and in turn, better advise their clients.This course qualifies for CFP credit.
Surgent's Employee vs. Independent Contractor: Achieving Success in a Worker Classification Audit - On-Demand Webcast
Available Until
Online
2.00 Credits
The IRS believes, perhaps with some justification, that many workers classified as independent contractors are actually employees and should be treated as such for tax purposes. The result is that worker classification audits are frequent and often costly for business clients, both in terms of time as well as money expended. This program prepares tax practitioners to assist their clients with worker classification audits, and to avoid them if possible, by discussing and explaining the circumstances under which workers will most likely be characterized as employees or as independent contractors. The program also deals with the first line of defense against the IRS in worker classification audits - Section 530, as well as the common law factors distinguishing an employee from an independent contractor. This program also explores the IRS Voluntary Classification Settlement Program and discusses whether a practitioner should advise a client to request admission into this program.This course qualifies for IRS credit.
Surgent's Engagement and Client Retention Best Practices - On-Demand Webcast
Available Until
Online
2.00 Credits
Positive client relationships require work. Miscommunication, unrealistic expectations, and differing personality styles may strain a client's relationship with professional advisors. Fortunately, there are tested strategies that foster and strengthen client relationships. Creating appropriate boundaries early on is one of many effective strategies that can help. This course explores actions accounting and finance professionals can take to create and grow their client relationships. This webinar provides actionable insights on how to engage new and old clients alike. Strained client relationships can harm both the client and the firm's profitability. Yet automation, for example, allows some firms to remain more engaged while others miss the mark. There is a science underlying client retention that involves understanding the client journey, ensuring consistent client interactions, and equipping employees with the tools needed to satisfy client needs. Understanding these skills should help you protect the relationships that sustain your business.
Surgent's Enterprise Risk Management Concepts and Strategy for Small and Medium-Sized Companies - Download
Available Until
Online
4.00 Credits
2020 taught us that major risks can come at us from any direction and with barely a warning. All organizations operate in a risk environment, but all too often, they either don't realize it or they don't develop a strategy to deal with the risks. In this session, we will explore how risks work in both for-profit and not-for-profit organizations and how they can develop a strategy to identify, evaluate, and mitigate those risks. This program will not teach how to eliminate risks, but how to strategize how to reduce their total effect. We will liberally use case studies of both for-profit and not-for-profit companies to bridge the gap between concept and actual implementation. In each area we will explore what our experiences of the pandemic have taught us about this part of risk management.
Surgent's Enterprise Risk Management Concepts and Strategy for Small and Medium-Sized Companies - On-Demand Webcast
Available Until
Online
4.00 Credits
2020 taught us that major risks can come at us from any direction and with barely a warning. All organizations operate in a risk environment, but all too often, they either don't realize it or they don't develop a strategy to deal with the risks. In this session, we will explore how risks work in both for-profit and not-for-profit organizations and how they can develop a strategy to identify, evaluate, and mitigate those risks. This program will not teach how to eliminate risks, but how to strategize how to reduce their total effect. We will liberally use case studies of both for-profit and not-for-profit companies to bridge the gap between concept and actual implementation. In each area we will explore what our experiences of the pandemic have taught us about this part of risk management.
Surgent's Enterprise Risk Management for Small and Medium-Sized Companies - Download
Available Until
Online
8.00 Credits
2020 taught us that major risks can come at us from any direction and with barely a warning. All organizations operate in a risk environment; however, generally only the large for-profit organizations pay a lot of attention to risk management. Or, other organizations equate risk management to insurance and completely miss some of the most important things that create and affect risk. Many years ago, led by the financial industry, large companies introduced systematic analysis in evaluating risk; however, those skills have generally failed to transfer to small and medium-sized organizations. This program seeks to do exactly that. We will explore the needs and concepts of risk management, showing how they equally affect both large and small companies as well as for-profit and not-for-profit organizations. With liberal use of case studies, we will see how companies can face the issues of risk management and systematically develop a structure to identify, evaluate, and mitigate those risks. In each area we will explore what our experiences of the pandemic have taught us about this part of risk management. It is important to note that the program is not for the experienced risk manager of the large organization, but for the finance professional dealing with a small to medium-sized company who desires to establish or refine an integrated enterprise risk management strategy.
Surgent's Essential Depreciation and Expensing Update - Download
Available Until
Online
4.00 Credits
The "permanent" changes from the TCJA may stand like a lion in the pathway of change, but Washington has its own definition of permanent. Inflation adjustments and technical corrections are included within this deep analysis of the complex maze of rules dealing with depreciation, amortization, and sales of property. This course contains many examples and cases to illustrate the most important points for CPAs to understand.This course qualifies for IRS credit.
Surgent's Essentials Of Audit Sampling - On-Demand Webcast
Available Until
Online
2.00 Credits
When performing an audit, an auditor bases his/her opinion about whether the financial statements are free from material misstatement on a variety of tests on the underlying account balances and classes of transactions. Some balances, such as debt, may be tested 100% but more often, such as is the case with accounts receivable, the auditor will use sampling applications to obtain sufficient evidence to support the opinion and will not test 100% of the population. The auditor will also use sampling when testing control activities to conclude on the effectiveness of the controls. Compliance and accuracy in the accumulation of information is also tested by sampling. This module explores the different sampling applications used in a financial statement/compliance audit. (Please Note: This module is part of Surgent's Audit Skills Training: Level 1.)
Surgent's Establishing State Residency and Saving Your Clients Money - On-Demand Webcast
Available Until
Online
2.00 Credits
Many of our clients are moving to one of the seven states with no personal income tax, particularly Florida and Texas. Others may maintain multiple homes with an eye toward eventually establishing residency in a state with no income tax. This course will give you practical tips for your clients seeking to establish residency in a new jurisdiction. Cash-strapped states are increasingly attempting to assess taxpayers who have declared domicile and residency elsewhere, for example in Florida, to maintain their diminishing tax base. Arm your clients with the tools needed to save money by successfully establishing domicile and residency. As a practitioner, you can't afford to be unaware of the latest issues affecting so many relocating baby boomers and others. Avoid that state audit with the information provided in this entertaining webinar.
Surgent's Estate and Life Planning Issues for the Middle-Income Client - Download
Available Until
Online
8.00 Credits
Clients think that estate planning only applies to the very rich. In truth, there are many issues of critical concern for which the middle-income client needs to plan. This course is a must-attend for all Accounting and Financial Professionals who work with middle-income clients and are looking for ways to provide additional quality services. Continually updated with the latest guidance.This course qualifies for IRS credit.
Surgent's Ethical Considerations for CPAs - Download
Available Until
Online
4.00 Credits
CPAs today face greater challenges than ever to maintain the high ethical standards of their profession. This course provides a framework within which to consider the ethical challenges facing CPAs and focuses on ethical requirements that CPAs must adhere to in their everyday practice, including practical examples of potential ethical dilemmas that practitioners may encounter. PLEASE NOTE: THIS COURSE COVERS GENERAL ETHICS AND IS APPLICABLE IN STATES IN WHICH STATE-SPECIFIC ETHICS IS NOT REQUIRED.
Surgent's Ethical Considerations for the CPA - On-Demand Webcast
Available Until
Online
4.00 Credits
CPAs today face greater challenges than ever to maintain the high ethical standards of their profession. It is vitally important that all CPAs understand their professional responsibilities related to all aspects of their job. This course, which focuses on key components of the AICPA Code of Professional Conduct, reviews a history of the CPA profession and focuses on ethical requirements that CPAs must adhere to in their everyday practice, including practical examples of potential ethical dilemmas that practitioners may encounter, particularly those related to objectivity and independence. PLEASE NOTE: THIS COURSE COVERS GENERAL ETHICS AND IS APPLICABLE IN STATES IN WHICH STATE-SPECIFIC ETHICS IS NOT REQUIRED. This course does not qualify for IRS credit.