CPE Catalog & Events
Surgent's Required Minimum Distributions: Compliance and Planning
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Webcast
4.0 Credits
Minimum distribution requirement changes by the SECURE Act 2.0 Latest IRS guidance, including final regulations The calculation of required minimum distributions using the Uniform Life Table Required minimum distributions from multiple accounts New §401(k) rules of SECURE Act 2.0 Inherited employer retirement accounts and IRAs: Changes to spousal and non-spousal beneficiary distribution options and stretch IRAs under the SECURE Act Required minimum distributions in the year of death Roth conversions for estate planning and avoiding required minimum distributions Timing of distributions for maximum tax-free compounding Section 529 rollovers to Roth accounts under SECURE Act 2.0 Qualified charitable distributions from IRAs and the relationship between deductible IRAs and QCDs under the new anti-abuse rules. Includes SECURE Act 2.0 rollovers to CRUTs and CRATs Taxation of distributions Penalties for missed required minimum distributions and reasonable cause for abatement of penalties. Includes SECURE Act 2.0 changes
Webcast: Leases: ASC Topic 842 in Depth 26-27
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Webcast
8.0 Credits
FASB ASC 842, Leases All recently released updates to ASC 842, Leases
Surgent's Advanced Individual Income Tax Return Issues
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Webcast
8.0 Credits
New issues for the current year tax return and §199A Installment sales — understanding the complicated issues Form 8582: Passive losses with carryovers — Complicated case with filled-in forms Puts, calls, straddling, and unusual investments — Understanding the tax laws and reporting them correctly on the tax return Capital gain and loss issues — The problem with proper reporting of installment sales issues; capital gains and losses; when is a stock worthless; and much more... At-risk rules: What a return preparer really needs to know Passive loss issues — You cannot just trust your software. What to watch out for and the questions you need your clients to answer in order to do it right! Incentive and nonqualified stock options — Reporting; key strategies for planning; dealing with the alternative minimum tax Alternative minimum tax — Understanding it; planning strategies to avoid it; using the minimum tax credit; explaining it to a client Form 6251: Detailed calculation example
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 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
Surgent's Technical Business Practice Issues and Tax Forms for Experienced Practitioners
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Webcast
8.0 Credits
Bonus depreciation and §179 changes under the OBBBA Schedules K-2 and K-3 and filing exceptions Form 7203 IRS Tax Pro Account IRS modernization initiatives Information Returns Intake System (IRIS) Identity Theft warnings IRS guidance for the marijuana industry “Recycled” Form 1099-NEC to report nonemployee compensation Form 1065 steps for reporting capital Centralized audit regime; late filing penalties and small partnership relief “Substance over Form” argument of shareholder loans Advanced study of “At-Risk” loans Employer W-2 correction requests Don't get caught watching the paint dry -- What is hot and new What is terminating S corporations today? Special allocation issues of §704 Final regulations for allocating depreciation recapture to partners and members of LLCs
Webcast: Financial Accounting Standards: A Comprehensive Review 26-27
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Webcast
16.0 Credits
Application of professional judgment Codification, GAAP and the GAAP hierarchy Recent changes in financial statement presentation Hot Topics in financial reporting & accounting
Webcast: 2026 Galasso Arizona & AICPA Regulatory Ethics Update
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Webcast
4.0 Credits
Surgent's Preparing Individual Tax Returns for New Staff and Paraprofessionals
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Webcast
8.0 Credits
Updates related to HR 1, One Big Beautiful Bill Act, incorporated throughout the course Preparation of various Form 1040 individual tax returns and schedules; provided answers include “filled-in” forms Coverage of Form 7203 Coverage of §199A qualified business income, its calculation, limitations, and examples Dividends and interest – Ordinary, return of capital, and capital gain distribution dividends; tax-exempt interest, original issue discount, etc. Security transactions – From Form 1099-B to Form 8949 to Schedule D, plus mutual fund sales and related basis issues Self-employed person issues Schedule C deductions including depreciation Sale and exchange of property – Understanding Form 4797 and depreciation recapture; capital gains A working understanding of passive losses – How to handle rental property and how the passive loss rules flow to the tax forms Itemized deductions – A thorough understanding of what’s deductible and what’s not Interest deductions – Limitations and timing problems Charitable contributions substituting for taxes, IRS says – No! Retirement contributions and education credits and deductions Tax computations – The Kiddie Tax, AMT, regular tax, tax credits Individual problems illustrated by form preparation for various items, with numerous “practice tips” Impact of recent legislation and forms changes on the 1040
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: Leases: ASC Topic 842 in Depth 26-27
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Webcast
8.0 Credits
FASB ASC 842, Leases All recently released updates to ASC 842, Leases
Webcast: Financial Accounting Standards: A Comprehensive Review 26-27
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Webcast
16.0 Credits
Application of professional judgment Codification, GAAP and the GAAP hierarchy Recent changes in financial statement presentation Hot Topics in financial reporting & accounting
Surgent's Defending Firms: Email Fraud, Cloud Risks, Cyber Insurance, and Remote Work Security
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Webcast
2.0 Credits
Email fraud Phishing attacks Cloud security risks Cyber insurance Securing remote work environments
Webcast: Form 1041 Advanced Series Part 4: Post Mortem Considerations 26-27
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Webcast
2.0 Credits
A Review of the Expansive Nature of Trust Administration The Use of Post-Mortem Elections The Use of an Administrative Trust & its Advantages Choosing a Fiscal Year for the Administrative Trust The Successor Trustee of an Administrative Trust and whether the Trust is Simple or Complex" Making the Sec. 645 Election, its Duration, Advantages and Disadvantages
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 Weekly Expert Hour
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Webcast
1.0 Credits
Each week’s topics will change based on the most critical issues affecting financial professionals
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
Surgent's Guide to Calculating S Corporation Shareholder Stock and Loan Basis
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Webcast
2.0 Credits
Introduction to Form 7203 Introduction to the calculation of stock basis Introduction to the calculation of loan basis Taxable and nontaxable S corporation distributions to shareholders The election to reduce basis by deductible losses and expenses before reducing basis by nondeductible expenses
Surgent's Tax and Advisory with Agentic AI
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Webcast
2.0 Credits
Agent use in transfer pricing, tax compliance automation, and M&A due diligence Examples of agent deployment in global accounting firms Regulatory frameworks Governance and controls for autonomous tax tools Strategic advisory with agent-based scenario planning
Surgent's Guide and Update to Compilations, Reviews, and Preparations
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Webcast
4.0 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 SSARS No. 27, Applicability of AR-C Section 70 to Financial Statements Prepared as Part of a Consulting Services Engagement Sample comprehensive engagement work programs for preparation, compilation, and review engagements