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(SSTX210/25) Surgent’s Section 754 Step-Up in Basis: Understanding the Tax Issues for Partnerships and LLCs

When a purchaser buys an existing partner's partnership interest or the interest of a member of a limited liability corporation (LLC) taxed as a partnership, the amount paid becomes the basis for the purchaser's partnership interest (outside basis). If the partnership's assets have appreciated sufficiently, the difference between the new partner's inside and outside basis...

Non Member: $95
Credit Hours: 2

(SSAA223/25) Surgent’s Understanding the High-Stakes Mega Issues in A&A Today

With so much of significance going on currently in the world of A&A today, you need to be able to make sense of the key drivers of our profession. In this course, we will review the key aspects of the events that are impacting practitioners and financial statement preparers alike.Specifically, because technology is rapidly transforming...

Non Member: $180
Credit Hours: 4

(SSAA131/25) Surgent’s Accounting and Auditing Credit Losses Under ASC 326

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 accounting guidance.In this module, we will review the scope of ASC 326, the key provisions...

Non Member: $95
Credit Hours: 2

(SSTE126/25) Surgent’s Power Query Series: Data Transformations

This course teaches the user how to perform data transformations in Power Query, using a hands-on approach. Power Query is an "ETL" tool that extracts, transforms, and loads data. This tool has a user-friendly interface that enables the Excel user to connect to data sets they previously did not have access to. It also enables...

Non Member: $65
Credit Hours: 1

(SSTX258/25) Surgent’s Weekly Expert Hour (Original Air Date: 12/09/21)

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 advisory firms is differentiating between changes that are relevant to our practice and...

Non Member: $55
Credit Hours: 1

(SSTX126/25) Surgent’s Key Partnership and S Corporation Tax Planning Strategies

Most of our clients are pass-through entities for which many of the general business strategies are subject to additional limitations. To provide the tax planning strategies for closely held business clients that will bring more revenue, this course focuses on the special concerns and techniques the practitioner needs to thrive in this market.

Non Member: $180
Credit Hours: 4

(SSAA230/25) Surgent’s IA Module 6 — Internal Audit (IA) Fieldwork Fundamentals and Documentation Essentials

While risk assessment and planning lay the foundation for IA engagement programs, it is the effective execution of the program that ultimately determines the success of the IA activity in serving and adding value to its stakeholders. The results of IA engagements are derived from the critical fieldwork processes initiated and completed by audit teams...

Non Member: $180
Credit Hours: 4

(SSAA174/25) Surgent’s Audit Quality and Peer Review Update

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. Recent peer reviews have indicated that auditors are often failing to perform and/or document certain critical components of...

Non Member: $95
Credit Hours: 2

(SSTX293/25) Surgent’s Weekly Expert Hour (Original Air Date: 10/01/20)

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 advisory firms is differentiating between changes that are relevant to our practice and...

Non Member: $55
Credit Hours: 1

(SSTE116/25) Surgent’s Power BI.com: Empowering Collaborative Data Analytics in Your Organization

A data-driven culture can only occur when there is collaboration, communication, and cooperation between everyone in your organization.Collaboration can only occur in the Power BI ecosystem when your organization works in the cloud with Power BI.com, also known as the Power BI Service, a software as a service available on the Power Platform.This one-hour course...

Non Member: $65
Credit Hours: 1

(SSTX281/25) Surgent’s Weekly Expert Hour (Original Air Date: 1/14/21)

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 advisory firms is differentiating between changes that are relevant to our practice and...

Non Member: $55
Credit Hours: 1