CPE Catalog & Events
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 Employer's Handbook: Legal, Tax, and Health Care Issues
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Webcast
8.0 Credits
Hiring and firing issues – What questions cannot be asked in an interview; how to document employee performance; establishing an annual review system; when an employer may and may not fire an employee, and much more Employment contracts – An analysis of the legal and planning issues in structuring employment contracts; when noncompetition agreements will and will not work Employment issues in the economy – Telecommuters and other special situations Legal liability issues – Recognition of age discrimination, sex discrimination, FLSA issues, minimum wage, overtime, sexual harassment, and more Fringe benefit issues – COBRA, Family and Medical Leave Act, and new developments in health care Medical plans – Who is a full-time employee?
Surgent's Latest Developments in Government and Nonprofit Accounting and Auditing
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Webcast
8.0 Credits
Developing issues related to the Yellow Book and single audits Key AICPA developments affecting audits of governments and nonprofits The implementation of GASB No. 103 on financial reporting model improvements GASB No. 104 addressing disclosure of certain capital assets Impacts of recently applied governmental standards, recently issued implementation guide questions, and additional GASB projects (e.g., subsequent events) The essential disclosure requirements specific to not-for-profit organizations and strategies for enhancing clarity and value The advantages, challenges, and best practices for effectively presenting a measure of operations
The Best Individual Income 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 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
Webcast: ACPEN: Form 7203 - How to Calculate Shareholder Basis
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Webcast
2.0 Credits
Introduction to Form 7203 and its purposes Mechanics of completing Form 7203 accurately Strategies for reconstructing shareholder basis Loss limitations under I.R.C. §461 At-risk rules and limitations for S Corporation shareholders Documentation requirements for shareholder basis Common errors in calculating and reporting basis Best practices for maintaining and reporting shareholder basis
Surgent's Excel: Mastering PivotTables
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Webcast
2.0 Credits
Explore PivotTable capabilities and functionality Retrieve data from a database and feed it into the PivotTable Pull web tables from web pages into Excel
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
Webcast: ACPEN: Financial Statement Presentation and Disclosure
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Webcast
4.0 Credits
U.S. GAAP and Special purpose frameworks Form and content of financial statements: Balance sheets Income statements; Statements of cash flows Retained earnings and/or owners’ equity statements Comprehensive income Supplementary information Comparative vs. single-period financial statements Sufficiency of disclosures Illustrative disclosures frequently encountered in small-to-medium reporting entities Industry-specific nuances
Webcast: Accounting for Income Taxes for Private Companies 26-27
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Webcast
4.0 Credits
Sample Schedule M calculations Sample work papers for deferred tax computations Comprehensive two-year example and computations Review and analysis of recurring temporary differences Identification of the sources to compute "cumulative temporary differences" Sample workpapers for analysis of tax positions
Webcast: ChatGPT Deep-Dive Hands-on Bootcamp for CPAs 26-27
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Webcast
2.0 Credits
Getting started with ChatGPT
Webcast: ACPEN: Forgotten Managerial Accounting Tools
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Webcast
2.0 Credits
Cost-volume-profit analysis, including target profit and break-even calculations Variable costing Relevant costs and decision-making Standard costs and variances Activity-based costing Segment reporting and analysis Capital budgeting considerations Overview of Excel capabilities for supporting managerial analysis
Webcast: ACPEN: Guide to Preparing Form 1041 for Estates and Trusts
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Webcast
4.0 Credits
Current rates and brackets Calculating a trust's AGI Filing requirements, deadlines and penalties 3.8% Medicare surtax on net investment income (NII) Simple vs. complex trusts Grantor Trusts: Four options to report activity Section 643 (g) Election Taxable income of trusts, estate and beneficiaries
Surgent's Excel Tables and Conditional Summing
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Webcast
2.0 Credits
Using the Table object to store data Using the conditional summing function to aggregate Table data Using the Table object to create mapping tables
Surgent's Top Individual Tax Planning Strategies
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Webcast
2.0 Credits
Extension and enhancement of reduced rates and the standard deduction The temporary senior deduction Extension and enhancement of increased Child Tax Credit Extension and enhancement of increased estate and gift tax exemption amounts Contributions to ABLE accounts and benefitting from the Saver’s Credit Increased SALT deduction Deduction for car loan interest Using Trump Accounts Extension and enhancement of paid family and medical leave credit Enhancement of Adoption Credit, the dependent care assistance program and the child and dependent care tax credit Tax credit for contributions of individuals to scholarship granting organizations Additional expenses treated as qualified higher education expenses for purposes of 529 accounts Individual charitable contributions Health savings account related tax changes
Surgent's Understanding and Managing Burnout Among Accounting and Finance Professionals
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Webcast
2.0 Credits
The causes of burnout in the accounting profession Effects of burnout on employee well-being Strategies to protect employee well-being in a highly demanding profession Organizational costs associated with employee burnout Tools used to measure employee well-being
Webcast: Understanding Apportionment for a Multistate Business 26-27
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Webcast
2.0 Credits
Apportionment Formulas Sourcing Rules for service income and income from intangibles Throwback and throw-out and when they apply Apportionment applied to flow-through entities and sole proprietorships Learn about Alternative Apportionment
Webcast: ACPEN: FASB Update and Review
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Webcast
2.0 Credits
FASB updates that will affect near-term reporting Future topics that may soon be addressed by the FASB
Surgent's Employee vs. Independent Contractor: Achieving Success in a Worker Classification Audit
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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
Surgent's Getting Ahead: The Art of Marketing for CPAs
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Webcast
2.0 Credits
Challenges of marketing CPA firms Developing marketing strategy Elements of a marketing plan Example: CPA firm marketing plan Marketing regulatory/AICPA issues Picking the right marketing channels Marketing channel statistical analysis Developing marketing metrics
Webcast: ACPEN: Transition from SSAE 16 to SSAE 18
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Webcast
1.0 Credits
SSAE 18 Intent Impact of Change Subservice Organization Modifications of SSAE 18 Monitoring Risk Assessment Complimentary Controls Evidence