1 Credit
Surgent’s Surging Auditors: Daily Dilemmas (SSET107/25)
Ethics are the hallmark of our profession, and we must be uncompromising in our commitment to acting ethically. However, many ethical dilemmas arise unexpectedly as we perform our daily tasks, and challenge us, as there often appears to be several wa...
2 Credits
Surgent’s Taking Advantage of Like-Kind Exchanges (SSTX172/25)
When real property is sold for a gain, we always try to find ways to defer recognizing income so that it won't be necessary to send a check to Uncle Sam. There is a provision within the Internal Revenue Code that allows the taxpayer to defer recognit...
2 Credits
Surgent’s Comparing and Contrasting Retirement Plans for Small- and Medium-Sized Businesses (SSTX127/25)
Clients often ask their tax advisors whether they have the "best" pension plan and whether they are using it to its maximum advantage. This program explains how various pension plans work and analyzes why a small or medium-sized business owner would choose one plan over another.
2 Credits
Surgent’s Contract Law for Accounting and Finance Professionals (SSOT112/25)
Accounting and finance professionals routinely encounter a broad range of legal issues while advising clients or performing routine job functions. Contract law tops the list as the most frequent issue that intersects with the accounting and finance p...
1 Credit
Surgent’s Weekly Expert Hour (Original Air Date: 10/21/21) (SSTX252/25)
As financial and tax professionals well know, information overload is a constant struggle we face because things change quickly, and the sheer number of changes being made on a daily basis is enormous. Of great importance to small and medium tax and ...
2 Credits
Surgent’s Accounting and Auditing Credit Losses Under ASC 326 (SSAA131/25)
ASC 326 significantly changes the accounting for credit losses. Given its pervasive scope, virtually every company will need to at least assess the impact of the new ASC 326 guidance and potentially record a material adjustment to implement the new a...
4 Credits
Surgent’s Fraud Case Studies: Schemes and Controls (SSAA207/25)
Fraud is prevalent - especially since COVID-19 relief packages passed by legislatures around the world opened the till. The overwhelming majority of fraud cases are never publicized. In this course we will build on our knowledge of why people commit ...
4 Credits
Surgent’s Top Ten Questions from Partnership Clients Regarding the Section 754 Election (SSTX232/25)
This program is an in-depth analysis of the Section 754 election and the two adjustments associated with the election under Section 743(b) and Section 734(b). The 754 election is a highly technical provision that provides great tax benefits to the ow...
6 Credits
Surgent’s Buying and Selling a Business: Tax and Structuring Overview (SSTX217/25)
One of the major transactions CPA clients are faced with is the purchase or disposition of a business. To help tax professionals advise those clients, this course offers a comprehensive analysis of the business and tax aspects of buying and selling a...
12 Credits
Surgent’s Securing a Comfortable Retirement in the Age of Spending (SSOT131/25)
This course gives CPAs the knowledge to help their clients plan for retirement by evaluating how much retirement income they will require and planning for how to reach their retirement goals.
2 Credits
Surgent’s The Risks and Benefits of ChatGPT and Artificial Intelligence (SSTE102/25)
We see multiple stories about the rapid growth of artificial intelligence (AI) and its entry into our lives in the form of AI tools, including ChatGPT. They seem to be everywhere. It is difficult to overstate how much things will change with the rise...
1 Credit
Surgent’s Weekly Expert Hour (Original Air Date: 1/27/22) (SSTX306/25)
As financial and tax professionals well know, information overload is a constant struggle we face because things change quickly, and the sheer number of changes being made on a daily basis is enormous. Of great importance to small and medium tax ...
2 Credits
Surgent’s Introduction to the Audit Process and Risk Assessment (SSAA100/25)
Financial statement auditors are engaged to provide reasonable assurance that financial statements are not materially misstated, whether due to fraud or error. Professional standards require auditors to obtain sufficient and appropriate evidence to s...
4 Credits
Surgent’s Yellow Book and Single Audits: How to Stay in Good Graces and Out of Bad Places with Your Peer Reviewer (SSAA295/25)
If you perform Yellow Book audits and/or single audits, it is a given that a peer reviewer will be looking at your work on those engagements! Why fret and sweat about what peer reviewers are going to be looking for? In this course, we will explore th...
4 Credits
Surgent’s Multistate Income Tax Issues (SSTX176/25)
With the largest overhaul of the federal income tax code in 30 years and the repeal of the physical presence nexus standards for sales tax in the Wayfair case, the states are working fast and furious to overhaul their tax laws. As some states scrambl...
2 Credits
Surgent’s Audit Quality Update (SSAA123/25)
Engagement quality is the ultimate benchmark that auditors should be judged against. As a senior associate, you have primary responsibility for ensuring that all engagement work is performed on time, within budget, and in accordance with professional...
20 Credits
Surgent’s Individual Income Tax Fundamentals (SSTX157/25)
This course will take new and administrative staff from the most basic concepts to a full understanding of individual tax return preparation - just in time for the crunch of busy season! Updated for impacts of recent legislation, including the SECUR...
2 Credits
Surgent’s Testing Internal Control and Reporting Deficiencies (SSAA116/25)
The risk assessment process requires the auditor to understand internal controls over financial reporting and report deficiencies to management and those charged with governance as defined by professional standards. Auditors may be also required or d...
4 Credits
Surgent’s Enterprise Risk Management Concepts and Strategy for Small and Medium-Sized Companies (SSMG109/25)
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 ...
1 Credit
Surgent’s Max the Tax: Metaverse (SSTE119/25)
Your client, Multi-Mega Markets Corporation (MMM), a global conglomerate with businesses in entertainment, fashion, retail, software, technology and other industries, is looking for advice on the state of the metaverse. They are considering starting ...
2 Credits
Surgent’s Auditing Accounts Payable, Accrued Expenses and Debt (SSAA105/25)
This module will discuss the audit of accounts payable, accrued liabilities and typical debt arrangements found in nonpublic entities. Contingencies, income taxes and more complex debt arrangements are covered in other modules. The audit of liabiliti...
1 Credit
Surgent’s Metrics, Benchmarking, and Measurement (SSMG119/25)
Years ago, Peter Drucker said, "what gets measured gets managed," and that is true today. As financial professionals, we understand and desire this, but often it's difficult to get the concept across to the remainder of the organization. This program...
4 Credits
Surgent’s Internal Controls and COSO in a Post-COVID Landscape (SSAA234/25)
Companies that fall victim to fraud schemes need to reassess internal controls in order to prevent future fraudulent activity. In this course, we will review the 18 most prevalent internal controls present as well as designed and operating effectivel...
2 Credits
Surgent’s Compilations, Review, And Attestation Engagements (SSAA113/25)
Most CPA firms perform some level of compilation and review engagements. And some perform engagements under attestation standards. Building off what you learned in the training in Level 1, Module 4, this course offers builds provides a deeper dive ...
1 Credit
Surgent’s Everything You Want to Know and Not Know About Yellow Book Independence (SSAA194/25)
The Yellow Book devotes approximately 30 pages to the topic of independence. This course is designed to help you fully understand the Yellow Book independence requirements. Learn where the limits are, where the limits are not, and how to stay on the right side of the requirements.