CPE Catalog & Events

Surgent's The Next Decade for Business Following Tax Reform

The Difficulty of Forecasting: The role economic forecasts play in tax policy and recent well-known forecasts that were wrong and why Taxes and Economic Policies: Composition of U.S. economy; fiscal and monetary policy; brief history of economic and tax policies; the U.S. economy in 2017 Provisions of the TCJA: Major changes for businesses; selected changes for individuals; stated goals of TCJA; impact of the changes by industry Early Results: Factors affecting capital spending and recent uses of tax savings by corporations CEOs’ and CFOs’ Concerns: Summary of surveys focused on near and mid-term concerns; specific trends and business topics; suggestions to improve future corporate performance Long-Term Trends: Trends/events that may shape the business environment and what they can mean to your organization

Surgent's Audits of 401(k) Plans: New Developments and Critical Issues

Learn how to properly plan your benefit plan audit engagement and develop an audit strategy while improving overall efficiency Find out how to avoid common pitfalls in planning and detailed audit procedures Annual update of the changes affecting 401(k) plans  Description of common mistakes as noted in peer reviews and DOL inspections  The new audit standard for employee benefit plans

Surgent's Industry Accountant Toolkit

Key tools used by businesses and financial professionals across the globe to measure performance Detailed, real-world examples of businesses utilizing these tools

Surgent's Advanced Audits of 401(k) Plans: Best Practices and Current Developments

Annual update of the changes affecting 401(k) plans Compliance issues associated with eligibility and enrollments, remittances, lack of oversight, compensation, vesting, etc. Best practices for engagement planning, internal controls, risk assessment, and detailed testing How to avoid common mistakes made while performing audit procedures Plan mergers and acquisitions Common audit reporting and disclosure issues The new audit standard for employee benefit plans

Surgent's Bankruptcy Basics: Understanding the Reorganization and Liquidation Process in These Uncertain Economic Times

Commencement of a bankruptcy proceeding Protections provided to debtors under the Bankruptcy Code Key procedural aspects of bankruptcy The automatic stay Differences between Chapters 7, 11, and 13 bankruptcy cases The bankruptcy discharge Proofs of claim Plans of reorganization Litigation that can arise during bankruptcy Creditor committees Bankruptcy trustees Avoidable preferences and fraudulent transfers Special rights afforded to landlords and secured creditors

Surgent's Bankruptcy Basics: Understanding the Reorganization and Liquidation Process in These Uncertain Economic Times

Commencement of a bankruptcy proceeding Protections provided to debtors under the Bankruptcy Code Key procedural aspects of bankruptcy The automatic stay Differences between Chapters 7, 11, and 13 bankruptcy cases The bankruptcy discharge Proofs of claim Plans of reorganization Litigation that can arise during bankruptcy Creditor committees Bankruptcy trustees Avoidable preferences and fraudulent transfers Special rights afforded to landlords and secured creditors

Surgent's Ethical Considerations for the CPA

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

Surgent's Accounting for Financial Statement Uncertainty: Estimates, Contingencies, and Going Concern

Identifying financial statement areas containing recognition, measurement, presentation, or disclosure uncertainty Applying common techniques for evaluating the proper accounting treatment of loss contingencies, allowances, accruals, and other areas with recognition and measurement uncertainty Describing important presentation and disclosure considerations when highlighting uncertainty to financial statement users making economic decisions Evaluating the adequacy of disclosure of going concern uncertainty under U.S. GAAP

Surgent's Annual Update for Defined Contribution Plans

Common risks and pitfalls associated with defined contribution plans Nuances of the fair value disclosures New reporting and disclosure requirements for the current year Results of DOL Audit Quality Study

Surgent's Auditing 401(k) Plans: Critical Issues and Annual Update

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

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

Economic update Managing for productivity Metrics and benchmarking Social media and the cloud

Surgent's Impact of COVID-19 on Entities' Revenue Recognition Under ASC 606

Common changes to revenue recognition practices due to the COVID-19 pandemic Major assumptions that may need to be updated when recognizing revenue in the COVID-19 environment Accounting implications of these changes related to revenue recognition under ASC 606

Surgent's Mastering Accounting for Income Taxes

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

American Rescue Plan Act 2021

The major topics that will be covered in this class include:Individual provisions including: Recovery rebatesContinuation of COBRA coverageExpanded child tax creditExpanded earned income creditExpanded child and dependent care creditExpanded family and sick leave creditsMiscellaneous other individual taxpayer provisionsBusiness provisions including:Employee retention credit changesPPP loan expansion for non-profitsExpanded economic disaster injury loan grants (EIDL)Expanded restaurant industry grantsTaxability and deductibility of SBA grantsMiscellaneous other business tax provisions.

Surgent's Examining the New Lease Accounting Standard: More Than Meets the Eye

ASU No. 2016-02, Leases (Topic 842) Overall lease accounting guidance Lessor Accounting 101 Lessee Accounting 101 Detailed review of accounting by lessees and lessors Sale and leaseback transactions Transition guidance Other operational issues Recently issued updates to the lease accounting guidance Feedback from the public company adoption of Topic 842

Surgent's Key COSO Concepts: Managing Risk to Achieve Your Business Objectives

Important elements of the 2013 COSO guidance and how they can be applied to manage threats to an entity’s ability to achieve its objectives Key components of internal control per the COSO Internal Control - Integrated Framework, and the significant role each plays in the design and operating effectiveness of internal control over reliable financial reporting Evaluating design and implementation of an entity’s design on internal controls, including impact on risk of material misstatement in financial statements Testing controls for operating effectiveness, including determining sufficiency and appropriateness of the nature, timing, and extent of control testing procedures Special considerations when using outside service organizations Key concepts of the Enterprise Risk Management that expands on internal control, providing a more robust and extensive focus of broader risk management

Surgent's Workplace Harassment: How to Prevent Harassment and Reduce Liability Risks in Today's Changing Environment

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

Business and Industry Conference

Surgent's Annual Update for Defined Contribution Plans

Common risks and pitfalls associated with defined contribution plans Nuances of the fair value disclosures New reporting and disclosure requirements for the current year Results of DOL Audit Quality Study

Surgent's Compilations, Reviews, and Preparations: Engagement Performance and Annual Update

SSARS No. 21, Clarification and Recodification, and updates to SSARS No. 21 due to the issuance of SSARS No. 23, Omnibus Statement on Standards for Accounting and Review Services SSARS No. 22, Compilation of Pro Forma Financial Information SSARS No. 24, Omnibus Statement on Standards for Accounting and Review Services - 2018 Proposed changes to the SSARS Sample comprehensive engagement work programs for preparation, compilation and review engagements Reporting and disclosure illustrations for each level of service, including attesting on personal financial statements, prescribed form, special purpose framework and other engagement variations Other communication requirements, such as sample engagement letters and management representation letters Going concern reporting implications on SSARS engagements due to COVID-19 and other issues