CPE Catalog & Events
Webcast: K2's Securing Your Data: Practical Tools for Protecting Information 26-28
-
Webcast
4.0 Credits
Understanding today's cybersecurity risks
Webcast: Tax Basis and Other Special Purpose Frameworks 26-28
-
Webcast
4.0 Credits
Tax basis Cash and modified cash Contractual Regulatory Financial Reporting Framework for Small and Medium sized Entities (FRF for SMEs) Red-flags in fraud
Surgent's Taking Advantage of Installment Sales and Like-Kind Exchanges
-
Webcast
4.0 Credits
How does the IRC define an installment sale under Section 453? When can a taxpayer utilize the provisions of IRC Section 453? When should a taxpayer utilize the provisions of an installment sale and when should it be avoided How does the issue of a “dealer” vs. a “non-dealer” impact the use of the installment sale method How to report an installment sale when related parties are involved How to calculate an installment sale How has the Tax Cuts and Jobs Act impacted the use of the Installment Sale Method What is a like-kind exchange as defined by IRC Section 1031 When can a taxpayer utilize the provisions of IRC Section 1031 What types of real property are eligible for like-kind exchange treatment and what types are not What is “boot” and how does it impact the like-kind exchange deferral How to calculate a like-kind exchange including any taxable portion How has the Tax Cuts and Jobs Act impacted the use of like-kind exchanges
Webcast: CalCPA Workplace Wellness 2026 - Staying Focused During Times of Change
-
Webcast
1.0 Credits
Mindfulness and Present-Moment Awareness Cognitive Impact of Distractions and Attention Management Emotional Regulation in Times of Change
Surgent's U.S. Taxation of Foreign Corporations: A Case Study Approach
-
Webcast
3.0 Credits
Understand how to approach and analyze the U.S. taxation of foreign corporations Using an example, calculate tested income, Subpart F, and PFIC income inclusions for an individual and C corporation Determine how much foreign tax credit can be claimed against such income inclusions Determine how subsequent dividend distributions from the foreign corporation are taxed Calculate capital gain on the disposition of the foreign corporation Compare different outcomes and discuss the impact of Section 962 election Identify basic strategies for managing tax liabilities related to foreign corporations
Surgent's Employee vs. Independent Contractor: Achieving Success in a Worker Classification Audit
-
Webcast
2.0 Credits
The 20 common law factors in a worker classification audit that are used to distinguish an employee from an independent contractor How disgruntled independent contractors can use IRS Form 8919 against a former employer When and how to use §530 as a defense in worker classification audits What is "industry practice" for §530 purposes Common sense steps that will avoid the recharacterization of workers treated as independent contractors to employees The IRS’s Voluntary Classification Settlement Program — advantages and disadvantages The DOL Final Rule
Webcast: Balance Sheet Management: The Least Understood Risk 26-27
-
Webcast
4.0 Credits
Intentionally managing your balance sheet to reduce risk. Properly balance debt and equity versus other funding sources. Know the balance sheet pitfalls and risks to avoid. Understand the analysis and decision-making process through real-world examples and five interactive case discussions.
Webcast: K2's Internal Controls in QuickBooks Online Environments 26-27
-
Webcast
4.0 Credits
Critical risks in QBO environments
Webcast: Preparation, Compilation & Review Services 26-27
-
Webcast
4.0 Credits
All recently issued SSARS standards Financial reporting frameworks Distinguishing special purpose frameworks from GAAP CPAs reporting on financial statements Financial statement disclosures Recently issued ethics standards Peer Review Deficiencies
Webcast: Staff Tax Training: Partnerships and LLCs—Form 1065 26-27
-
Webcast
16.0 Credits
Extensive review of the partnership tax laws with an emphasis on any new legislative changes and Form 1065 (and related schedules) preparation issues Overview of different forms of business entities, including the check-the-box regulations Formation issues, including the mandatory allocation of the §704(c) pre-contribution gain or losses back to the contributing partner/member Schedule K and K-1'preparation issues including separately and non-separately stated income and expense items (including the 20% qualified business income (QBI) deduction, 3.8% net investment income tax, business interest deduction limitations, fringe benefits and entertainment expenses) Calculating the tax and §704(b) book capital accounts Understand the substantial economic effect requirement to have special allocations to the partners/members Allocation of recourse and non-recourse debt to the schedule K-1s Deductibility of fringe benefits, including health insurance premiums Guaranteed payments & self-employment tax issues and pitfalls Overview of how partnership losses and deductions can be limited to calculating a partner/member's outside basis and at-risk rules §754 election for optional basis adjustments triggering §743 (transfer of interests) and §734 (distributions) Partnership liquidation and distribution tax ramifications at both the partnership and partner level
Webcast: Preparing Quality of Earnings Analysis 26-27
-
Webcast
3.0 Credits
Uses of a Quality of Earnings Report Information needed to prepare the report Overlapping enterprise valuation concepts Various adjustments to "as reported" EBITDA
Surgent's Engaging and Managing Young Professionals
-
Webcast
2.0 Credits
Characteristics that are more dominant among younger working professionals and what distinguishes them from other sectors of the workforce Changes younger professionals seek in the workplace Suggestions on engaging and developing younger workers Best practices by organizations who have successfully integrated younger professionals Expectations as to learning, development, and training Work environments and schedules School-to-work transitions Views on salary, benefits, and corporate ethics Whether younger professionals’ expectations are significantly different from any other generation Strengths younger professionals offer which set them apart from others Common myths pertaining to younger professionals Definitions of success
Surgent's Strategies for Maximizing Social Security Benefits
-
Webcast
2.0 Credits
Eligibility rules for retirement, spousal, divorced spouse, survivor, and family benefits Understanding the new age of deemed filing How dual entitlement is calculated and how it affects benefit outcomes Key factors in deciding when to claim Social Security benefits Coordinating work and benefits, including the earnings test and its effect on income Managing Social Security to maximize after-tax cash flow, avoid higher Medicare premiums, and protect the survivor Updates related to recent legislation, including the SSFA and the OBBBA
Surgent's Business Law for Small Business Owners
-
Webcast
4.0 Credits
Contract principles Legal issues related to various types of business organizations Worker classification Employee rights and the duties of employers Real property law
Surgent's Emotional Intelligence
-
Webcast
4.0 Credits
Self-awareness Self-regulation & motivation Empathy Managing relationships
Surgent's Features and Benefits of SEP IRAs and SIMPLE IRAs
-
Webcast
2.0 Credits
The new Roth SEP IRAs and Roth SIMPLE IRAs created under SECURE Act 2.0 Key factors for choosing a retirement plan for a small business Key questions an advisor must ask a small business owner to help determine which retirement plan is suitable for their business Key questions an advisor must ask a small business owner to help ensure compliance with applicable rules and regulations How SEP and SIMPLE IRAs benefit the small business owner How SEP and SIMPLE IRAs benefit employees of small businesses The tax benefits that help to offset the cost of employer contributions How to determine which business is eligible to adopt a SIMPLE IRA or SEP IRA How to determine which employees must be covered
Webcast: 101 Tax Planning Ideas 26-27
-
Webcast
8.0 Credits
An overview of the individual and business tax changes in the One Big Beautiful Bill Identifying tax planning opportunities in the tax formula Different types of planning Frequently-used planning techniques Qualitative and quantitative considerations The connection between tax planning and other financial planning areas, such as retirement, investment, insurance, and estate planning Looking to the past, present, and future as we plan
Webcast: Financial Statement Analysis 26-27
-
Webcast
8.0 Credits
How to extract necessary information Financial ratios that are used as analytical tools The proper understanding of accounting terminology Basic ratio tools Cash flow Working capital
Webcast: Understanding and Creating an Internal Control System 26-27
-
Webcast
8.0 Credits
Underlying concepts of internal control Defining where and why controls, policies and procedures are needed Legacy control measures that are still important for businesses today Creating control measures that address the use and protection of technology
The Best Individual Income Tax Update Course by Surgent
-
Webcast
8.0 Credits
Comprehensive coverage of the One Big Beautiful Bill Act Review of key components of President Trump's tax bill, including a tip income exemption, overtime pay relief, Social Security tax exemption, auto loan interest deductibility, SALT deduction modifications, a lower corporate tax rate, restoration of 100% bonus depreciation, immediate R&D expensing, and permanent extension of select TCJA provisions Tariff policy and implementation - analyze the use of tariffs as a fiscal and trade policy tool Digital assets and tax implications - understand the new Form 1099-DA for reporting digital asset transactions, along with updated IRS guidance on cryptocurrencies, NFTs, and broker responsibilities Artificial intelligence - discover how AI and generative tools are transforming tax practices, as well as how the IRS is leveraging AI to enhance audit selection Form 1099-K reporting requirements - understand the evolving IRS thresholds and rules for third-party payment platforms The Gig Economy - examine key tax implications for gig workers, including Independent Contractor vs. Employee classification challenges, reporting responsibilities, and the impact of the 2024 Department of Labor Final Rule on worker status Timely coverage of breaking tax legislation Real Estate professional requirements Review of pertinent cases and rulings affecting taxpayers Practice aids, including all the numbers applicable for the current year -- inflation-adjusted amounts, mileage rates, retirement contributions, and more Advanced practice, reporting, and other issues intertwined with advanced planning and discussion ideas