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(SSAA268/27) Surgent’s Surging Auditors: Searching for Unrecorded Liabilities

The manager for Home D?cor and More (HDM) requests that participants conduct a search for unrecorded liabilities. The company experienced recent turnover in the accounts payable department so there is extra concern that all liabilities have been captured as of year-end. Participants will use their expertise to make resource requests from the HDM accounting team....

Non Member: $55
Credit Hours: 1

(SSAA236/27) Surgent’s Accounting for Software – Internal Use and External Sales

This course provides an overview of the accounting for software, including both internal-use software as well as software that will be sold to third parties. The accounting, reporting, and disclosure requirements related to software depends on the nature of the software, and whether it will be used internally by an entity or will be marketed...

Non Member: $95
Credit Hours: 2

(SSTX251/27) Surgent’s Selected Issues in Preparation of 1040 Individual Income Tax Returns

This course provides new staff accountants, data processing employees, para-professionals, and bookkeepers a study into some of the more complicated issues they may face in tax return preparation. Updated for impacts of recent legislation, including the SECURE Act 2.0, the Inflation Reduction Act, CARES Act, Consolidated Appropriations Act of 2021 (CAA 2021), ARPA, TCJA, SECURE...

Non Member: $450
Credit Hours: 10

(SSET107/27) Surgent’s General Ethics for Tax Practitioners

This two-hour course covers most of the specific ethical considerations that come into play as a practitioner in the eyes of the Internal Revenue Service. The IRS intends to revise Circular 230, the core of this course. Stay tuned.

Non Member: $150
Credit Hours: 2

(SSTX157/27) Surgent’s Four Tiers of Loss Limitations: A Guide to the Rules for Pass-Through Entities

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 to understand the complexities and interactions of these pass-through loss limitations.

Non Member: $180
Credit Hours: 4

(SSTX202/27) Surgent’s Max the Tax: Entity Selection

A client is starting a new business and needs advice on whether to choose an S or C corporation. She is seeking support to determine the most advantageous entity from a tax-efficiency perspective. Participants will first ask relevant questions about the client's plans and then advise her on entity selection based on their expertise.

Non Member: $55
Credit Hours: 1

(SSAA197/27) Surgent’s Focus on Engagement Quality: How to Avoid Deficiencies in Peer Reviews

With the AICPA's heightened focus on enhancing audit quality, increased oversight of the peer review process and the auditor's overall responsibility to provide high quality services, the focus on compliance with professional standards has never been greater. Add to that the requirement to implement the revised risk assessment standards (SAS 145) and it's easy to...

Non Member: $360
Credit Hours: 8

(SSET108/27) Surgent’s Surging Auditors: Daily Dilemmas

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 ways forward. We need to decide which is the correct one. In this game, the...

Non Member: $75
Credit Hours: 1

(SSTX266/27) Surgent’s Critical Issues Involving Taxation of Construction Contractors

Many consider taxation of construction contractors to be the most complex area of the Internal Revenue Code. This industry is subject to many elections and considerations to reduce or defer amounts owed. In this course, we will highlight these areas and discuss potential opportunities for practitioners and their clients. We will also discuss the impact...

Non Member: $180
Credit Hours: 4

(SSTX167/27) Surgent’s How to Settle an Estate – An Overview

This course discusses the legal issues in probating and contesting a will, plus the practical issues involved when settling an estate - marshaling of assets, payment of creditors, and distribution and accounting to beneficiaries. Inventory of estate assets is also discussed.

Non Member: $95
Credit Hours: 2

(SSTX112/27) Surgent’s Section 199A: Applications and Challenges

Section 199A has been with us since the Tax Cuts and Jobs Act of 2017 was passed. Your clients look to you for explanations and best practices to maximize the 20 percent deduction. Pass-through entities and real estate investors stand to benefit from valuable tax cuts. The average practitioner cannot afford to be uninformed on...

Non Member: $180
Credit Hours: 4