CPE Catalog & Events
Surgent's Exploring Client Advisory Services: Tax Due Dates and Penalties/Where Do I Need To File?
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Webcast
2.0 Credits
Estimated taxes and deadlines Tax due dates for common returns and filings Potential penalties and interest Information return penalties Penalties applicable to pass-through entities Accuracy-related penalties First-time abatement (FTA) FTA eligible returns Reasonable cause Nexus: sales tax vs. income tax Sales tax nexus with state specific examples Remote work and sales tax nexus Income tax nexus with state-specific examples Remote work and income tax nexus Sales factor: throwback rules
Surgent's Guide to the AICPA Quality Management Standards
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Webcast
2.0 Credits
Quality management standards SAS 146, SSARS No. 26, and SSAE 23 Risk assessment, which forms the basis of the SQM Monitoring and evaluating the SQM
Surgent's Where To Live in Retirement
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Webcast
2.0 Credits
Does continuing to live at the current location meet retirement goals and lifestyle? Are there family concerns such as an elderly parent that prevent moving away from the current location? Is the current location affordable when income from a salary ceases? What health concerns are there that would limit the ability to move to another location? Is an assisted living facility something that should be considered now or in the future and is a suitable one available? What happens if a person is disabled while retired? Are there state and local tax considerations that would encourage staying in place or moving? Are there climate and weather concerns that would encourage a person to stay in place or move to a more desirable location? Should a retiree downsize?
Surgent's Audits of 401(k) Plans: New Developments and Critical Issues
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Webcast
8.0 Credits
Proper planning of benefit plan audit engagements and developing audit strategy while improving overall efficiency Common pitfalls in planning and detailed audit procedures Changes affecting 401(k) plans, including recently issued SASs Common mistakes as noted in peer reviews and DOL inspections
Webcast: Nonprofit A&A Series Part 1: Financial Statement Presentation & Disclosure 26-27
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Webcast
2.0 Credits
Overview of required financial statements Unique considerations in the nonprofit environment Presentation options for reserves, restrictions, functional expenses and liquidity. Common pitfalls and little-known alternatives Recognize financial statement presentation requirements for nonprofits
Webcast: K2's Excel PivotTables for Accountants 26-27
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Webcast
8.0 Credits
PivotTable fundamentals, including Recommended PivotTables and the six elements of PivotTables
The Best Federal Tax Update Course by Surgent
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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 Sale of Passthrough Entity Interests and Net Investment Income Tax - analyze the tax implications of selling interests in passthrough entities, including relevant examples, and how the Net Investment Income Tax (NIIT) applies to these transactions 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 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
Surgent's Hiring and Firing of Employees - What You Can and Cannot Do
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Webcast
2.0 Credits
Employment at will — what this means in a practical sense Implied employment contracts What a prospective employer can ask about, and test for, during employment interviews Federal anti-discrimination rules applicable to hiring and firing How to discipline or fire an employee and not get sued FMLA/ADA/PWFA — Pregnant Worker’s Fairness Act Constructive discharge — what is it and how it affects your business?
Surgent's Making Sense of Essential OBBBA Provisions
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Webcast
2.0 Credits
Bonus and Section 179 depreciation Depreciation of qualified production property The business interest deduction Tax on excess compensation within tax-exempt organizations Excise tax on investment income of private colleges ABLE accounts and the Saver’s Credit Child Tax Credit Casualty losses Other crucial OBBBA provisions
Surgent's Privacy and Security Training: Obligations of Confidentiality and Safekeeping
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Webcast
2.0 Credits
Obligations of confidentiality and safekeeping Security best practices to apply beyond work Likely causes and effects of a large-scale cyberattack Email security best practices Remote work security Mobile device security Internet of Things (IoT) risks Public Wi-Fi risk and the importance of using a VPN Recognizing and avoiding text message/phone call phishing Data loss prevention (DLP)
Webcast: Nonprofit A&A Series Part 2: Revenue Recognition 26-27
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Webcast
2.0 Credits
Pledges and contributions Restrictions and conditions Special concerns with governmental funding Donated goods and services Special events Revenues earned through sales and services to customers
Surgent's Federal Tax Update
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Webcast
4.0 Credits
Comprehensive coverage of individual provisions of the One Big Beautiful Bill Act, including but not limited to: TCJA provisions made permanent New Tip Income Deduction New Overtime Pay Deduction New Car Loan Interest Deduction New Temporary Senior Deduction Expanded SALT Cap Trump Accounts 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 The Gig Economy - examine key tax implications for gig workers, including Independent Contractor vs. Employee classification challenges and employer reporting responsibilities Timely coverage of breaking tax legislation Advanced practice, reporting, and other issues intertwined with advanced planning and discussion ideas
Surgent's Mastering Accounting for Income Taxes
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Webcast
4.0 Credits
The sources of deferred tax assets and liabilities Calculating the deferred tax asset or liability Reporting income-tax expense and balance sheet items Defining, analyzing, and reporting uncertain tax positions Classification of deferred tax assets and liabilities Disclosure requirements Finalized and proposed changes to ASC 740, including ASU 2023-09, CAMT, and global tax transparency initiatives
Surgent's Lessons Learned From Recent Accounting Malpractice Actions
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Webcast
2.0 Credits
Common instances of accounting malpractice Current claim trends Frequent defenses to claims Statute of limitations Damages Claims by practice area
Surgent's Section 529 Plans: A Comprehensive Guide
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Webcast
2.0 Credits
529 plan structure, requirements, and tax treatment Qualified education expenses, K–12 allowances, and student loan limits Contribution rules, gift-tax interactions, and the five-year election Distribution rules, penalties, and coordination with financial aid State tax considerations and recapture issues SECURE Act 2.0 529-to-Roth IRA rollover provisions Grandparent-owned 529 plans and FAFSA implications Multigenerational and dynasty 529 planning strategies Common challenges, risks, and practical decision frameworks
Webcast: Nonprofit A&A Standards Update and New Developments 26-27
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Webcast
2.0 Credits
Pledges and contributions Restrictions and conditions Special concerns with governmental funding Donated goods and services Special events Revenues earned through sales and services to customers
Surgent's New and Expanded Tax Benefits Associated with Section 1202 – Qualified Small Business Stock
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Webcast
2.0 Credits
The graduated holding periods and the related graduated capital gain exclusions Raising the per-issuer gain exclusion cap to $15 million Raising the corporate-level aggregate gross asset threshold to $75 million Qualifications for a corporation to issue Section 1202 stock Using multiple non-grantor trusts to unlock the $15 million exclusion cap The 10% test associated with non-operating real estate and investment securities The 50% working capital test The 80% test relative to an active qualified trade or business QSBS attestation letter Excluded businesses Permissible businesses, including manufacturing, retailing, technology, and wholesaling How Section 1202 applies in the context of a transfer to other taxpayers
Surgent's Employer's Handbook: Health Care, Retirement, and Fringe Benefit Tax Issues
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Webcast
4.0 Credits
ERISA compliance: employee welfare plans and qualified plans Fringe benefit issues: COBRA, Family and Medical Leave Act, and new developments in health care Health care plans: HRAs, HSAs, and other employer-sponsored plans Qualified plan requirements: eligibility, coverage, and vesting
Webcast: Finance and Innovation: Reinvent Your Department and Company 26-27
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Webcast
8.0 Credits
How innovation happens Innovation metrics and how to report on innovation efforts How the use of technology and other simple techniques can foster and sustain innovation
Webcast: Preparation, Compilations and Reviews—A Practical Workshop 26-27
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Webcast
8.0 Credits
Preparation Compilations Reviews