CPE Catalog & Events
Surgent's Comparing and Contrasting Retirement Plans for Small- and Medium-Sized Businesses
-
Webcast
2.0 Credits
Factors business owners should take into account when choosing a retirement plan SIMPLE plans Simplified employee pension plans 401(k) plans Defined benefit plans Ensuring eligible employees are covered Employees’ impact on choice of plan Ongoing compliance requirements Establishing a plan after the tax year end Changes to safe harbor 401(k) plans Pooled employer plans Defined benefit plans and cash balance plans
Webcast: Fiduciary Accounting Part 2: Tools, Rules and Relationship to Tax 26-27
-
Webcast
2.0 Credits
Setting up a chart of accounts Reviewing the estate plan Distinguishing between "income" and "principal" Understanding the relationship of fiduciary accounting to fiduciary taxation
Webcast: Fiduciary Accounting Part 4: The New Frontier—Total Return Trusts 26-27
-
Webcast
2.0 Credits
What are new frontier trusts" Situations where the use of the trustee's power to adjust or a unitrust can be beneficial. Understanding the requirements for using a particular strategy. Authority and requirements for the trustee's power to adjust with a problem example. Authority and requirements for unitrusts with a problem example. Including capital gains in Distributable Net Income (DNI).
Webcast: Tax Basis Financial Statements 26-27
-
Webcast
2.0 Credits
Tax basis financial statements presentation and disclosure Reporting on tax-basis financial statements
Surgent's Cybersecurity Risk Management for Financial Professionals: Policies, Controls, and Emerging Threats
-
Webcast
2.0 Credits
Core components of a cybersecurity risk management program Overview of key policies, controls, and procedures for financial organizations Applicability of global compliance standards, like the EU AI Act and GDPR, in the U.1`S. financial landscape Case studies: financial implications of breaches and mitigation strategies Best practices for integrating cybersecurity with financial reporting
Webcast: K2's Six Essential Teams Features 26-27
-
Webcast
1.0 Credits
Learn how to set up Teams for successful collaboration
Surgent's Tax Loss Limitations Imposed on Individuals and Pass-through Entities
-
Webcast
3.0 Credits
How to calculate a partner or S corporation shareholder’s basis Form 7203 and an S corporation shareholder’s basis The at risk basis rules and Form 6198 The passive activity loss limits The Section 461(l) loss rule The net operating loss limitation rules The Section 163(j) business interest limitation New OBBBA changes impacting business interest and Section 461(l)
Webcast: Deception, Embezzlement and Fraud 26-27
-
Webcast
8.0 Credits
Narcissism Studies Fraud Embezzlement Technology used in scams
Webcast: Partnership & LLC (Form 1065)—Formation to Liquidation 26-27
-
Webcast
8.0 Credits
Extensive review of the partnership tax laws with an emphasis on any new legislative changes including any TCJA provisions expiring after 2025 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 separately stated versus non-separately stated income and expense items Detailed Schedule K-1 reporting including the 20% qualified business income (QBI) deduction and 3.8% net investment income tax Calculating the tax and §704(b) book capital accounts Substantial economic effect requirement to have special allocations to the partners/members Allocation of recourse & non-recourse debt on K-1s Guaranteed payment issues and tax treatment of fringe benefits Self-employment tax issues and pitfalls Tax treatment of distributions - cash versus non-cash & liquidating versus non-liquidating Sales and liquidations (redemptions) of partnership interests §754 optional basis adjustments and mandatory adjustments
Surgent's Annual Accounting and Auditing Update
-
Webcast
8.0 Credits
Recently issued FASB Accounting Standards Updates, PCC Update, and items on the FASB’s Technical Agenda Recently issued ASUs covering derivatives, credit losses under ASC 326, government grants, and expense disaggregation FASB Final PIR Report for Leases (Topic 842) Statement on Quality Management Standards: SQMS 1, SQMS 2, and SQMS 3 Proposed SAS on the auditor’s responsibility relating to fraud Recently issued SASs and other AICPA activity Recently issued PCAOB standards and SEC rulemaking activities Other important A&A practice matters
Surgent's Business Law Essentials for Practitioners and Controllers
-
Webcast
8.0 Credits
Contract principles Partnerships and limited liability entities Legal issues related to various types of business organizations Worker classification Employee rights and the duties of employers Intellectual property Real property law Bankruptcy basics Environmental Law Merger basics
Surgent's AI and Data Ethics in Accounting
-
Webcast
2.0 Credits
Fundamental principles of AI and data ethics Importance of ethics in AI adoption Relevance of data ethics in accounting practices Frameworks for ethical AI implementation Ethical implications of AI in auditing and accounting Maintaining independence and objectivity Ensuring professional skepticism with AI tools Addressing ethical dilemmas in AI-driven audits Algorithmic bias and fairness in AI systems Identifying and understanding algorithmic bias Strategies to ensure fairness in AI models Case studies on bias and fairness issues in accounting Regulatory requirements and guidelines Overview of national and international regulations (e.g., GDPR, HIPAA) Compliance with ethical standards in AI use Emerging guidelines from accounting bodies on AI ethics Strategies for ethical AI use in accounting Implementing ethical AI frameworks and tools Promoting transparency, accountability, and fairness Developing a culture of ethics in AI-enhanced accounting practices
Webcast: Deception, Embezzlement and Fraud 26-27
-
Webcast
8.0 Credits
Narcissism Studies Fraud Embezzlement Technology used in scams
Webcast: Partnership & LLC (Form 1065)—Formation to Liquidation 26-27
-
Webcast
8.0 Credits
Extensive review of the partnership tax laws with an emphasis on any new legislative changes including any TCJA provisions expiring after 2025 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 separately stated versus non-separately stated income and expense items Detailed Schedule K-1 reporting including the 20% qualified business income (QBI) deduction and 3.8% net investment income tax Calculating the tax and §704(b) book capital accounts Substantial economic effect requirement to have special allocations to the partners/members Allocation of recourse & non-recourse debt on K-1s Guaranteed payment issues and tax treatment of fringe benefits Self-employment tax issues and pitfalls Tax treatment of distributions - cash versus non-cash & liquidating versus non-liquidating Sales and liquidations (redemptions) of partnership interests §754 optional basis adjustments and mandatory adjustments
The Best S Corporation, Limited Liability, and Partnership Update Course by Surgent
-
Webcast
8.0 Credits
Discussion of key individual provisions of the One Big Beautiful Bill Act, such as TCJA provisions made permanent, new tip income deduction, new overtime pay deduction, Trump accounts, and the expanded SALT cap Comprehensive coverage of business provisions of the One Big Beautiful Bill Act, including but not limited to: Bonus Depreciation made permanent Increased §179 deduction Changes to §174 R&E Expenditures Changes to §163(j) Form 1099/1099-K changes Qualified Small Business Stock Exclusion Excess Business Loss Limitation Section 1244 Small Business Stock and Section 1202 Qualified Small Business Stock treatment and applicability Principles and considerations for nonresident withholding, composite payments, and passthrough entity taxes Partnership Distributions, Form 7217, and S Corporation Redemptions Thinking beyond §163(j) -- Interest Allocation Rules, Original Issue Discount, Applicable High Yield Discount Obligations, Convertible Corporate Debt Instruments, and Debt-Financed Distributions Timely coverage of breaking tax legislation Selected Practice and Reporting Issues: What’s new? A review of recent cases and tax law changes and IRS guidance affecting S corporations, partnerships, limited liability companies, and limited liability partnerships Decentralized Autonomous Organizations (DAOs)
Surgent's A Guide to the 401(k): Concepts and Strategies
-
Webcast
2.0 Credits
401(k) eligibility, vesting, compensation limits, and annual testing Contribution types, limits, deadlines, and reporting requirements Traditional, Roth, and other after-tax contribution planning strategies Employer match optimization and profit-sharing structures Coordination across multiple employers and plan types Distributions, penalties, and tax reporting considerations Direct vs. indirect rollovers and rollover risk management Net unrealized appreciation (NUA) planning for employer stock Qualified plan loans and appropriate use cases Inherited plan rules
Surgent's Guide to Understanding the At-Risk Basis Rules and Forms 6198 and 7203
-
Webcast
2.0 Credits
Basis and at-risk basis How to calculate the amount of annual at-risk basis Forms 6198 and 7203 When activities may be aggregated for at-risk purposes Qualified nonrecourse financing
Surgent's Engagement and Client Retention Best Practices
-
Webcast
2.0 Credits
Managing client expectations How automation improves client engagement Understanding the role of feedback systems Seeking referrals Building client loyalty Customer retention marketing Expanding services offered to clients Knowing when it is appropriate to enter new markets
Surgent's Enterprise Risk Management Concepts and Strategy for Small and Medium-Sized Companies
-
Webcast
4.0 Credits
Overview of ERM and how it affects all organizations What COVID-19 has taught us about risk management Risk tolerance and developing a plan Risk identification Risk analysis Risk responses Strategy risk
Surgent's Tax Update for Client Advisory Services
-
Webcast
4.0 Credits
Common tax deadlines and penalties Employee Retention Credit – new developments Beneficial ownership information reporting Bonus depreciation changes Form 1099 reporting and changes Online accounts and IP PINs Virtual currency updates Green energy credit compliance