1 Credit
Surgent’s Monthly Accounting Update Series (Original Air Date: 6/29/21) (SSAA243/25)
The one constant in life is change. This is true in the A&A world as well. 2021 will continue to challenge the accounting profession in many areas, including accounting for the impact of the COVID-19 pandemic, working in a virtual environment, an...
4 Credits
Surgent’s Mastering Accounting for Income Taxes (SSAA147/25)
Since its inception nearly 30 years ago, many have continued to struggle with applying the current model for accounting for income taxes, ASC 740. But this does not have to be you. This course will provide you with the basic knowledge necessary to un...
4 Credits
Surgent’s Management Fundamentals (SSOT101/25)
As you advance in your public accounting careers, your responsibilities significantly increase. The skills required for continued success go beyond your technical skills but also include others that you may not have had a chance to develop earlier in...
4 Credits
Surgent’s Four Tiers of Loss Limitations: A Guide to the Rules for Pass-Through Entities (SSTX145/25)
Owners of S corporations and partnerships are subject to numerous limitations on pass-through losses, each with unique rules, applications, and complexities. With the increase in popularity of pass-through business entities, it is essential for CPAs ...
8 Credits
Surgent’s Life After Adoption: Applying Topic 606 to Revenue Contracts on an Ongoing Basis (SSAA256/25)
While the effective date of Topic 606 has passed for most entities, there will always be a need for a comprehensive review of the accounting related to revenue recognition. Also, if you are taking advantage of the FASB deferral of Topic 606's effecti...
4 Credits
Surgent’s Integrated Planning, Forecasting, and Budgeting for Organizational Success (SSMG123/25)
Planning may be one of the most important assignments of the finance professional; however, it is often accomplished in a way that can harm the organization. In many cases, huge sums are spent only to have a planning document developed that does not ...
1 Credit
Surgent’s Weekly Expert Hour (Original Air Date: 6/02/22) (SSTX311/25)
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 ...
1 Credit
Surgent’s Recruiting and Retaining Next Gen Talent (SSOT129/25)
When it comes to attracting the best talent, it is imperative to know your audience. It is critical for employers and managers to understand Next Gen employees (those born in 1980 or later), as this group is expected to comprise 62% of the workforce...
2 Credits
Surgent’s Evaluating Sufficiency and Appropriateness of Audit Evidence (SSAA128/25)
During a financial statement audit the auditor obtains an understanding of the entity and its environment (including its internal control), performs a risk assessment and from that work designs substantive procedures that will be responsive to the le...
1 Credit
Surgent’s Power Query Series: Introduction and First Connection (SSTE123/25)
This course is designed for the Excel user to begin their data analytics journey with an introduction to a product created for their skill set: Power Query, using the Excel version. Power Query is an "ETL" tool that extracts, transforms, and loads d...
2 Credits
Surgent’s Depreciation Rules for Bonus and Section 179 Expensing (SSTX135/25)
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 tax...
8 Credits
Surgent’s Advanced Critical Tax Issues for S Corporations (SSTX109/25)
This course goes beyond the basics and addresses important practical issues that an experienced practitioner must know. Even if you have attended other S corporation courses, you will learn something new in this course.
2 Credits
Surgent’s Essentials Of Audit Sampling (SSAA109/25)
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, m...
6 Credits
Surgent’s Advanced Partnership/LLC Workshop: How to Do Optional Step-Up in Basis Under 754 and Related Provisions (SSTX112/25)
This course explores the practical issues in the many instances in which a step-up in basis can create tax advantages for partners and members. This course includes case studies to illustrate the critical points.
4 Credits
Surgent’s Taking Advantage of Installment Sales and Like-Kind Exchanges (SSTX164/25)
When real property is sold for a gain, we always try to find ways to defer recognizing income so it won't be necessary to send a check to Uncle Sam. There are two provisions within the Internal Revenue Code that allow the taxpayer to defer recognitio...
6 Credits
Surgent’s Microsoftr Excelr 2016: Getting Started (SSMG111/25)
This course introduces you to the Excel 2016 software and then guides you through basic Excel features using step-by-step hands-on activities.
2 Credits
Surgent’s Social Security: Dispelling Common Myths with Essential Truths (SSTX223/25)
For roughly 90% of American retirees, Social Security income will be the foundation of their retirement income. Yet, many are ill-prepared and lack understanding of the critical aspects of making an informed claiming decision. Further challenged to s...
4 Credits
Surgent’s Non-GAAP Financial Statement Options: Cash, Modified Cash, and Tax Basis (SSAA163/25)
For many businesses, preparing financial statements using a special purpose framework may provide an alternative to the complexity of U.S. GAAP. This course will provide you with an overview and hands-on application on preparing financial statements ...
4 Credits
Surgent’s Microsoftr Excelr 2016: Useful Functions for CPAs (SSMG135/25)
This course guides you through creating formulas using Financial, Date & Time, Math & Trig, Statistical, Lookup & Reference, Database, Text and Logical functions.
1 Credit
Surgent’s How to Account for Internal-Use Software Arrangements (SSAA237/25)
This course provides an overview of the accounting for internal-use software. The accounting and reporting requirements related to internal-use software can be found within ASC Topic 350-40. The primary information addressed within this ASC Topic rel...
1 Credit
Surgent’s Weekly Expert Hour (Original Air Date: 10/08/20) (SSTX292/25)
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 Quality Management and Peer Review (SSAA132/25)
Regulators, investors, other capital markets stakeholders and users of the financial statements need accurate and transparent financial information for decision making. One reason that why the capital markets are as efficient as they are today, is th...
16 Credits
Surgent’s The Complete Trust Workshop (SSTX235/25)
The use of trusts will continue to undergo changes in the current year. Clients need to be informed why planning is essential in these changing times. The purpose of this course is to explore the many beneficial issues of trusts, an essential element...
3 Credits
Surgent’s U.S. Taxation of Foreign Corporations: A Case Study Approach (SSTX241/25)
This course is a case study designed to provide a comprehensive overview of U.S. taxation of a foreign corporation. Using a specific example, the course will walk through step-by-step mechanics on how to calculate the income inclusions and foreign ta...
1 Credit
Surgent’s Capital Planning in Light of COVID-19 (SSMG106/25)
Capital planning as a concept has undergone few changes; however, following the recent pandemic, we suddenly saw that our old system didn't work with the rapid change that was required. This program will take a look at capital planning in light of wh...