CPE Catalog & Events
Webcast: Tax Planning for Sole Proprietors & Other Business Owners 26-27
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Webcast
8.0 Credits
An overview of the business-related tax changes in the One Big Beautiful Bill Using the independent contractor rules and hobby loss rules to ensure the activity is a trade or business Reviewing Schedule C deductions for travel, meals, transportation, employee fringe benefits, costs of goods sold, depreciation, and home offices Maximizing the benefits from 1040 deductions for Keogh plans, Solo 401(k)s, Simplified Employee Pension (SEP) plans, and SIMPLE plans Taking advantage of the self-employed health insurance deduction and the qualified business income (QBI) deduction Avoiding the at-risk and passive activity loss limitations Making the right business entity election In-depth coverage of what advisers of sole proprietors and single-member limited-liability-company owners need to know
Webcast: Google Gemini Deep Dive Hands-on Bootcamp for CPAs 26-27
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Webcast
2.0 Credits
Getting started with Gemini
Surgent's Forms 7217 and 7203
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Webcast
2.0 Credits
Tax treatment of partnership distributions to partners of cash and property other than cash Basis of property received in a partnership distribution Executive Order 14219 withdrawing the IRS’s new regulations regarding basis shifting Organization and structure of the new Form 7217 Who must file Form 7203 Determining the S corporation shareholder’s initial basis in his or her stock Basis limitations on partnership losses and deductions Organization and structure of Form 7203 — understanding the three parts of Form 7203 Filing criteria for Form 7203 Calculating an S corporation shareholder’s share of S corporation deductions and credits Understanding stock and debt basis
Surgent's Virtual Currency: Keeping Up with the Tax Code
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Webcast
2.0 Credits
Overview of virtual currency Property transactions with virtual currency Receiving virtual currency as payment Paying using virtual currency Charitable donations with virtual currency Gifting of virtual currency Form 8300 reporting
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 Features and Benefits of SEP IRAs and SIMPLE IRAs
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Webcast
2.0 Credits
The new Roth SEP IRAs and Roth SIMPLE IRAs created under SECURE Act 2.0 Key factors for choosing a retirement plan for a small business Key questions an advisor must ask a small business owner to help determine which retirement plan is suitable for their business Key questions an advisor must ask a small business owner to help ensure compliance with applicable rules and regulations How SEP and SIMPLE IRAs benefit the small business owner How SEP and SIMPLE IRAs benefit employees of small businesses The tax benefits that help to offset the cost of employer contributions How to determine which business is eligible to adopt a SIMPLE IRA or SEP IRA How to determine which employees must be covered
Surgent's Understanding S Corporation Taxation: Shareholder Basis, AAA, and Retained Earnings
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Webcast
2.0 Credits
S corporation earnings layers Observations on earnings layers S corporation basis calculation IRC 351 transactions Four loss tiers Appreciated property distributions
Surgent's Applying ASC 820: The Basics of Fair Value Accounting
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Webcast
4.0 Credits
Applicability of the use of ASC 820 The “exit price” approach Examples of market, cost, and income approaches to estimating fair value Use of Level 1, 2, and 3 inputs in determining fair value
Surgent's Four Tiers of Loss Limitations: A Guide to the Rules for Pass-Through Entities
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Webcast
4.0 Credits
The Inflation Reduction Act of 2022 Tier 1: Basis limitations for S corporation shareholders and partners Tier 2: Section 465 at-risk limitations for S corporation shareholders and partners, including the impact of debt, indemnities, guarantees, and shareholder/partner agreements Tier 3: Section 469 passive loss limitations and exceptions to the limitations Tier 4: The excess business loss limitation of the Tax Cuts and Jobs Act of 2017 (new §461(l)), American Rescue Plan Act, and Inflation Reduction Act
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 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
Surgent's Stock vs. Asset Acquisitions of C Corporations
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Webcast
2.0 Credits
Advantages and disadvantages to buyer and seller of an asset acquisition and a stock acquisition Tax treatment of consulting agreements and covenants not to compete Sale of personal goodwill associated with an asset acquisition Tax consequences associated with a stock acquisition and an asset acquisition Acquisitive reorganizations Non-tax issues that must be considered when a corporation is acquired
Surgent's Unconscious Bias in the Workplace
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Webcast
2.0 Credits
Introduction to Unconscious Bias The “5 Things To Know” Framework Schemas and Mental Shortcuts Types of Unconscious Bias Bias in Action: Workplace Impacts Microaggressions and Language The Four Stages of Competence Strategies for Change Tools and Resources
Surgent's U.S. Taxation of Foreign Corporations: A Case Study Approach
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Webcast
3.0 Credits
Understand how to approach and analyze the U.S. taxation of foreign corporations Using an example, calculate tested income, Subpart F, and PFIC income inclusions for an individual and C corporation Determine how much foreign tax credit can be claimed against such income inclusions Determine how subsequent dividend distributions from the foreign corporation are taxed Calculate capital gain on the disposition of the foreign corporation Compare different outcomes and discuss the impact of Section 962 election Identify basic strategies for managing tax liabilities related to foreign corporations
Surgent's Unconscious Bias for Managers, Supervisors, and Executives
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Webcast
2.0 Credits
Unconscious bias, including the five defining characteristics of unconscious bias The real-world impacts of unconscious biases, including impacts on racial minorities, women, and older workers The concept of microaggressions, with examples An effective strategy for adult learning that can be applied to change unconscious biases, which can also be used to learn other skills A framework for handling mistakes and using them to build trust and respect in the workplace. We call this the “oops, did I just say that?” section.
Webcast: Form 1041 Advanced Series Part 3: Sec.199, Sec.67g & Charitable Deductions 26-27
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Webcast
2.0 Credits
Review of New Rules under IRC Sec. 67(g) Review Surprises to Simple Trusts under IRC Sec. 67(g) Presentation Issues with IRC Sec. 199A Deduction and the Tier System Special Rules Relating to the Charitable Contribution Deduction Problem Examples
Webcast: PFP Update: Income Tax, Retirement and Estate Planning 26-27
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Webcast
2.0 Credits
The personal financial planning process Relevance to income tax Retirement and estate planning concerns and solutions
Webcast: Tax Basis and Other Special Purpose Frameworks 26-29
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Webcast
4.0 Credits
Tax basis Cash and modified cash Contractual Regulatory Financial Reporting Framework for Small and Medium sized Entities (FRF for SMEs) Red-flags in fraud
Webcast: Audits of 401k Plans 26-27
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Webcast
6.0 Credits
SAS 136 audit requirements for ERISA Section 103(a)(3)(C) audits Update of the changes affecting 401k plans Compliance issues commonly encountered in 401k plan audits Best practices for engagement planning, internal controls, risk assessment, and detailed testing Common audit reporting and disclosure issues
Webcast: OCBOA Case Studies 26-27
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Webcast
8.0 Credits
Income tax-basis financial statement presentations Cash and modified-cash financial statement presentations Innovative and EBITDA type reports OCBOA engagements AICPA Financial Reporting Framework for Small- and Medium-Sized Entities