Yearly Archives: 2015

It is important for all practitioners and controllers to have a better understanding of how the law can impact their practice and their clients. No matter how careful you think you are or how well you think you know the laws, it never hurts to keep your knowledge in check. Our next upcoming webinar on […]

self-study-cpe

Surgent offers both webinar and self-study continuing professional education courses. At the end of the day, choosing webinars or self-study comes down to personal preference. Here are a few key differences between the two to help you decide which might work better for your studying preference.

This year, we’re offering hundreds of webinars and self study CPE courses to help you fulfill all your continuing education requirements. Check out a few of our most popular courses being offered in April. Surgent’s Ethical Considerations for the CPA (ETHC) Date: April 2 from 1:30p.m.-5:00 p.m. EDT  Credits: 4 Presenter: Jay Glannantonio, MBA, MS, […]

Studying may be one of your least favorite tasks, but having effective study habits is the key to getting the most out of your continuing professional education courses. Check out these five tips to help you effectively retain important information from your CPE classes.   Nix multitasking   As much as we all would like […]

Fitting continuing professional education requirements into your already jam-packed schedule with clients can be a challenge. Luckily, there are a few easy ways you can fit your CPE courses in your already busy schedule without bogging down your day. Spread it out  Avoid the last-minute crunch to meet your CPE deadlines and schedule them out […]

Written by Guy Schmitz J.D., LL.M.   The Code is comprised of over 3.8 million words.  A sequence of some of these words gives us bright line tests:  a 3-year statute of limitations (generally) for income tax returns; a 90-day letter from the IRS, which is the ticket to the Tax Court—if that ticket is […]

Written by Guy Schmitz J.D., LL.M. Clients know little or nothing about transferee liability.  If the need arises, it’s your job to give them advice about transferee liability, assumedly not the kind of advice the taxpayers got in Feldman, et al. v. Comm., 115 AFTR 2d 2015-xxxx (7th Cir. 2015).   Feldman The Facts:  William […]

Even though the new FASB rule ASU 2014-15 isn’t effective until December 15, 2016, some types of going concern disclosures are relevant now. Even if financial statements are not audited, the basic fair presentation principles require complete and informative disclosures–including any significant uncertainties. Providing useful information to enable financial statement users to make informed economic […]

Under the proposed budget for 2015, President Obama would implement changes that would significantly affect estate taxes.   The key estate tax-related proposals include: A new $3.5 million state tax exemption and a one million dollar gift exemption Non-taxable annual gifts would be limited to $50,000 per donor Step-ups would not be allowed on intangible […]

When deciding how much time you should spend studying for the CPA exam, there a three things to consider: your academic background, how long you have been out of college and the type of work experience you have. All of these will factor in when you’re creating your study plan. But how do you know […]