CPE Catalog & Events
Surgent's Data at 30,000 Feet: Traveling Smart with Client and Personal Information
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Webcast
2.0 Credits
CPA responsibilities for client data Understanding the risks while traveling Legal and regulatory landscape CPA-specific considerations Data protection techniques and tools Policy and technical safeguards Pre- and post-travel protocols Employee education and compliance
Surgent's More Money at the End of the Month: Strategic Ways to Improve Cash Flow
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Webcast
2.0 Credits
How to optimize cash flow Qualitative evaluations: core earnings and sustainable growth Quantitative evaluations: liquidity ratios Increasing customer base vs. payment terms Business cycle and cash Behavioral finance biases Managing head count Other potential areas of excess cost
Surgent's Taxation of Partnership Distributions and Sales of Partnership Interests
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Webcast
4.0 Credits
Types of partnership distributions Liquidating partnership distributions Basis of property distributed by a partnership Special basis adjustments under Section 732(d) Abandoned and worthless partnership interests Section 751(a) exchange Transactions between partners and their partnerships Disguised sales Section 736(a) and (b) payments
Webcast: 2026 Galasso Arizona & AICPA Regulatory Ethics Update
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Webcast
4.0 Credits
Surgent's Compilations, Reviews, and Preparations: Engagement Performance and Annual Update
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Webcast
8.0 Credits
SSARS No. 21, Clarification and Recodification, and updates to SSARS No. 21 due to the issuance of SSARS No. 23, Omnibus Statement on Standards for Accounting and Review Services SSARS No. 22, Compilation of Pro Forma Financial Information SSARS No. 24, Omnibus Statement on Standards for Accounting and Review Services -- 2018 SSARS No. 25, Materiality in a Review of Financial Statements and Adverse Conclusions SSARS No. 26, Quality Management for an Engagement Conducted in Accordance With Statements on Standards for Accounting and Review Services Sample comprehensive engagement work programs for preparation, compilation and review engagements Reporting and disclosure illustrations for each level of service, including attesting on personal financial statements, prescribed form, special purpose framework and other engagement variations Other communication requirements, such as sample engagement letters and management representation letters
Webcast: Form 706 Preparation Part 1: Overview Including Portability 26-27
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Webcast
2.0 Credits
Action steps in 706 preparation engagement Filing requirements, new forms, IRS return review procedures, closing letters Obtaining transcripts and previously filed returns Completing introductory pages 1—4 Worksheets provided: Summary of Estate Plan Summary of Estate and Subtrust Funding; Beneficiary Allocation Schedule
Webcast: Passive Activities & Rental Real Estate Income Tax Issues 26-27
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Webcast
8.0 Credits
Detailed coverage of the passive activity rules under IRC §469 (and related regulations), how the 3.8% net investment income tax under §1411 and qualified business income (QBI) deduction under §199A applies to rentals and passive activities, and what is a trade or business rental is under §162 How the PAL rules apply to rental real estate activities and investments in S corporations and partnerships Definition of activity and the activity grouping and disclosure rules Real estate professional exception to the PAL rules for investments in non-passive rentals Special $25,000 loss allowance for rental real estate with active participation Material participation safe harbor rules Events that trigger suspended PALs Limitations on tax credits generated by passive activities Special rules that re-characterize passive income to non-passive income What rentals are subject to self-employment tax under §1402
Webcast: Statement of Cash Flows: Preparation and Analysis Workshop 26-27
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Webcast
8.0 Credits
Major provisions of GAAP Codification Topic No. 230 Statement classification issues Reporting operating cash flows: Direct and indirect methods Preparing the statement: Workpaper techniques Useful cash flow ratios Bankruptcy prediction using the statement of cash flows
Surgent's Annual Accounting and Auditing Update
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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
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 The Accountant as the Expert Witness
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Webcast
2.0 Credits
Becoming qualified as an expert witness Best practices for testifying at trial Understanding the different roles accountants can play in litigation Working with attorneys to prepare and present a case at trial The role of experts in commercial versus personal injury litigation Confidentiality orders Compensation for expert witnesses Preparing for and attending depositions Daubert challenges to experts Expert reports The role of experts in antitrust, securities litigation, and professional liability cases Credibility as a witness
Webcast: Form 706 Preparation Part 2: Reporting Assets 26-27
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Webcast
2.0 Credits
Action steps in 706 preparation engagement Filing requirements, new forms, IRS return review procedures, closing letters Obtaining transcripts and previously filed returns Completing introductory pages 1—4 Worksheets provided: Summary of Estate Plan Summary of Estate and Subtrust Funding; Beneficiary Allocation Schedule
Surgent's Government and Nonprofit Frauds and Controls to Stop Them
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Webcast
4.0 Credits
Examine real-world misappropriations of cash, check frauds, vendor scams, credit card abuse, grant frauds, benefit schemes, inventory thefts, and payroll frauds Identify and develop practical controls to prevent and detect fraud Tailor controls to the size and fit of the government or nonprofit
Surgent's Top 20 Effective Strategies for Avoiding RMD Mistakes and Penalties
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Webcast
2.0 Credits
How to determine when an individual is subject to an RMD Coverage of RMD changes under SECURE Act 2.0 What is the required minimum distribution for an account owner? What is the required minimum distribution for a beneficiary IRA? Key explanations of RMD regulations The types of accounts that are subject to the RMD rules The parties that are subject to the RMD rules Exceptions and special considerations for RMDs Rollover and transfer rules in an RMD year The various responsibilities of interested parties Qualified charitable distributions and how they are coordinated with RMDs and IRA contributions How the 10-year rule works for beneficiaries
Surgent's Unique Tax Attributes of Different Entity Types
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Webcast
2.0 Credits
Considerations for a small business owner Self-employment taxes Guaranteed payments to partners QBI deductions: Section 199A Built-in gains tax: S corporations Excess passive income tax: S corporations PTE elections: S corporations and partnerships Taxation of fringe benefits: S corporations Double taxation of C corporation dividends Taxation of limited liability companies Which entity to choose?
Surgent's Getting Ready for Busy Season: Review Individual Tax Form Changes
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Webcast
2.0 Credits
Major 2026 tax form changes as they relate to individual taxpayers How 2026 tax developments impact 2026 tax forms
Surgent's Best Practices in Not-for-Profit Accounting and Reporting
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Webcast
4.0 Credits
The key requirements, options, and best practices seen in each of the basic financial statements Today’s core accounting and reporting requirements related to contributions and how to apply them effectively and efficiently How to analyze and incorporate the needs of financial statement users into a not-for-profit’s financial statements and disclosures
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: ABC Trust Planning and the Portable Exclusion 26-27
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Webcast
8.0 Credits
The interplay of the estate, gift, generation-skipping, and income taxes Claiming and protecting the portable exclusion Marital deduction planning: rules for and reasons to use Survivor's, QTIP, and Qualified Domestic Trusts "B" (Bypass) trusts "A" (Survivor's)/—C" (QTIP) trusts planning "QDOT" (Qualified Domestic Trust) planning What planners should tell their wealthy clients after the passage of the One Big Beautiful Bill
Webcast: Advanced Staff Tax Training: Individual 26-27
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Webcast
8.0 Credits
Taxation of investments Reporting of business income and losses from pass-through entities including loss limitations Non-income taxes that impact individual income tax returns Retirement contributions and planning Alternative Minimum Tax (ATM) Social Security taxation Charitable contribution planning with limitations