CPE Catalog & Events
Surgent's Perplexing Financial and Economic Issues for the CFO/Controller
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Webcast
8.0 Credits
Regulatory, fiscal, and monetary policies impact on the organization Dodd-Frank Bill and impact on financial reform Health insurance reform and the impact on the employer Managing risk in an uncertain economic climate
Webcast: ACPEN: Real Estate Professionals: Passive Activity, Sec. 199A and Investment Income Tax
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Webcast
2.0 Credits
Definition, pros and cons of being a real estate professional Integration of the real estate professional rules with reporting on Form 1040, Schedule E Real estate professionals and indirectly owned (partnerships, S corporations) entity’s reporting on Form 1040 How ""real estate business"" is interpreted under the Section 199A rules and how it integrates with the passive activity rules Real estate professionals and the Form 8582 (Passive Activities) How to make the ""grouping"" election for passive activities and the flow-through deduction
Webcast: ACPEN: Taxation of the Cannabis Industry
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Webcast
2.0 Credits
Historical context of U.S. taxation Industrial hemp vs. marijuana Income definitions under I.R.C. §61 Tax code restrictions: §280E and §471 State-specific marijuana laws Cash management in cannabis businesses Federal court case analysis
Surgent's Capital Assets: Basis and Taxation for Financial Professionals
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Webcast
2.0 Credits
Capital asset classification and basis determination Realization vs. recognition rules and special scenarios Disallowed losses and related limitations Types of capital gains and losses and their tax treatment Netting capital gains and losses Calculating taxes on ordinary income and capital gains Marginal vs. effective tax rates Tax planning strategies for capital assets
Surgent's Comparing and Contrasting Retirement Plans for Small- and Medium-Sized Businesses
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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
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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
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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
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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
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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: ACPEN: Section 199A Compliance: Rules and Reporting After OBBA
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Webcast
2.0 Credits
A deep-dive look at the Section 199A flow-through entities deduction Calculation of qualified business income Application to rental real estate - "safe harbor" rule and aggregation rules Self-rental rule for 199A compared to self-rental rule for passive activities Differing impact on the sole proprietorship, partnerships and S corporations Forms reporting in Form 8995 and Form 8995-A Section 199A flowchart
Webcast: K2's Six Essential Teams Features 26-27
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Webcast
1.0 Credits
Learn how to set up Teams for successful collaboration
Webcast: ACPEN: How to Choose the Right Business Entity for Your Client
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Webcast
2.0 Credits
Recent tax legislation and developments related to choice of entity - such as sole proprietorships, single member LLCs, partnership/LLCs, S corporations, and C corporations Impact of the Section 199A deduction Ramifications of the C to S election and the S to C election; Corporate tax rate to individual tax rate comparison examples Other related topics
Surgent's Tax Loss Limitations Imposed on Individuals and Pass-through Entities
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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
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Webcast
8.0 Credits
Narcissism Studies Fraud Embezzlement Technology used in scams
Webcast: Partnership & LLC (Form 1065)—Formation to Liquidation 26-27
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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
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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
Surgent's Business Law Essentials for Practitioners and Controllers
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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
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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: ACPEN: Cutting-Edge Estate and Financial Planning Trends
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Webcast
8.0 Credits
The latest legislative changes in estate and financial planning Expected changes in estate and gift tax exemptions and their impact Common client errors and risk mitigation strategies Domicile planning considerations in financial and tax strategy Charitable giving strategies under new tax rules Advanced use of split-interest trusts for tax and estate planning Best practices for IRA distribution planning with new tax implications
Webcast: ACPEN: Financial Accounting for Related Party Transactions
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Webcast
2.0 Credits
FASB codification provisions for transactions with related parties, including business owners and special purpose entities Compares and contrasts those rules with the AICPA financial reporting framework for small and medium-sized entities Reviews the tax accounting related taxpayer standards Several real-life situations illustrate the various authoritative standards and discuss the consequences of failing to comply with those standards