CPE Catalog & Events
Webcast: ACPEN: Travel/Entertainment Expenses and Taxes: What You Need to Know for Compliance
-
Webcast
2.0 Credits
Definition of what qualifies as an entertainment expense Strategies to deduct business entertainment expenses Deductibility of meals Situations not subject to the 50% meals and entertainment reduction How to handle automobile issues related to employer-provided parking Proper accounting for deductible vs. non-deductible expenditures The four steps to analyze business expenses The latest federal legislation, cases and rulings
Surgent's Depreciation Rules for Bonus and Section 179 Expensing
-
Webcast
2.0 Credits
OBBBA permanently restores 100% bonus depreciation Notice 2026-11 confirms existing bonus framework and availability of component elections Qualified improvement property (QIP) is boosted by OBBBA Qualified production property (QPP): established by OBBBA, clarified by Notice 2026-16 Definitions Timing Inclusions/exclusions Third-party lease scenarios Election mechanics Recapture New enlarged Section 179 ceiling limitations OBBBA energy incentives sunset guide 179D deduction still in play Tangible property regulations and their role in a strategic hierarchy of depreciation
Surgent's Mastering Client Management for Accounting and Finance Professionals
-
Webcast
2.0 Credits
The evolving landscape of client expectations in the accounting profession Building strong and lasting client relationships through effective communication, empathy, and proactive service Implementing efficient client onboarding and engagement processes Leveraging technology to streamline communication, enhance collaboration, and deliver personalized service Effectively resolving client concerns and complaints Utilizing client feedback to continually improve your practice
Surgent's Tax Research
-
Webcast
2.0 Credits
Tax code hierarchy Organization of an Internal Revenue Code section Special rules for IRC citation Citing other primary authority Private letter rulings Primary vs. secondary authority Secondary sources of authority Steps in the tax research process Research memoranda
Webcast: ACPEN: Identifying and Implementing the Proper Balance of Internal Controls
-
Webcast
2.0 Credits
Introduction to identifying and implementing the proper balance of internal controls Concepts, myths and facts of internal controls Risks vs controls Typical control types Understanding controls and why they fail Framework for controls identification
Webcast: ACPEN: Hiring Remotely: Using Personality Assessments for Better Hiring Decisions
-
Webcast
1.0 Credits
Remote Hiring Best Practices Personality Assessments in Hiring Effective Integration of Personality Assessments Minimizing Bias and Ensuring Cultural Fit
Webcast: ACPEN: Performance Auditing Made Easy
-
Webcast
1.5 Credits
Performance audit standards Performance audit types Performance audit objectives
Surgent's Stock vs. Asset Acquisitions of C Corporations
-
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
Webcast: K2's The Best Kept Secrets of Microsoft 365 26-27
-
Webcast
2.0 Credits
New features, tips, and tricks in Microsoft 365
Surgent's Four Tiers of Loss Limitations: A Guide to the Rules for Pass-Through Entities
-
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
Webcast: K2's Harnessing ChatGPT 26-27
-
Webcast
1.0 Credits
Leveraging prompt engineering in ChatGPT for various accounting tasks
Surgent's Tax Planning for Rental Real Estate
-
Webcast
4.0 Credits
Rental activities and passive activities Material participation Real estate professional status Active participation status Depreciation recapture – Sections 1245, 1250, and 291 Vacation homes rented out QBI deduction and rental properties Section 1237 safe harbor for divided parcel sales Practitioner considerations
Surgent's Annual Accounting and Auditing Update
-
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 Preparing Not-for-Profit Financial Statements
-
Webcast
8.0 Credits
Key requirements, options, and disclosures related to each of the basic financial statements The reporting of functional and natural expense information Core not-for-profit accounting requirements related to conditional and unconditional contributions, promises to give, restrictions, designations, contributed services, net assets, special events, the classification of expenses, and more
Surgent's S Corporation Core Tax Issues From Formation Through Liquidation
-
Webcast
8.0 Credits
What exactly is terminating S corporations, including recent rulings Schedules K-2 and K-3 reporting requirements and filing exceptions Form 7203, S Corporation Shareholder Stock and Debt Basis Limitations Shareholder changes Living Trust and causes S termination LLCs electing S status, changing agreement could terminate election Inherited a new client with reporting errors? What are my options? Debt vs. equity and §385; Federal Express battled and won, how do we? Are we to expect SECA tax on pass-through entities? Shareholders losing “substance over form” argument Basis neither increased by phantom income, nor reduced by non-deducted pass-through losses Can I accrue expenses payable to a shareholder? Sure, but can I deduct them? How §179 limitations affect S corp. basis Comparison of liquidation of a C corporation vs. the liquidation of an S corporation Did not timely file Form 2553? A simple method to correct Is there a “flexible standard of law” in regard to closely held entities?
Surgent's Controllership Skills Update: Mergers, Acquisitions, and Alliances
-
Webcast
2.0 Credits
Recent trends: M&A activity; contributing factors/reasons for current levels; examples of recent transactions; IPOs (Initial Public Offering) and SPACs (Special-Purpose Acquisition Company); strategic spin-offs/splits; internal venture capital activities; incubators Expanded role of financial professionals: establishing strategy; valuation techniques; execution plan; due diligence; sources of industry information; goodwill; post-completion evaluations Negotiations: Improving your communication skills; establishing an environment for success; list of dos and don’ts Alliances and outsourcing: steps to forming an alliance; examples of recent alliances; determining if outsourcing (short and long-term) is correct for your organization; steps to improve results
Surgent's Guide to Partner Capital Account Reporting
-
Webcast
2.0 Credits
How a partner’s outside basis and capital account differ Reconciling Schedule M-2 Form 1065 with Partnership K-1 Schedule L IRS requirement to report partner tax basis on the transactional approach Implications if a capital account is negative Deficit restoration accounts and qualified income offsets Modified outside basis method and modified previously taxed capital method Determining a partner’s beginning capital account Beginning capital account for partnerships and partners consistently reporting on the tax basis The two types of adjustments under 754 and how 743 and 734 require different capital account presentations
Surgent's Incident Response and Case Studies in AI-powered Cybersecurity
-
Webcast
2.0 Credits
Frameworks for incident response (e.g., NIST Cybersecurity Framework) Case studies of notable AI-powered cybersecurity incidents (e.g., ransomware, data breaches) Practical tips for financial professionals to manage crises Post-incident analysis and lessons learned Building organizational resilience through continuous improvement
Surgent's Introduction to Charitable Gifting for Individual Taxpayers
-
Webcast
2.0 Credits
Fundamentals of charitable gifting Income and estate tax considerations for charitable giving Charitable deduction rules and limitations Structuring charitable contributions for maximum tax efficiency Advanced charitable gifting techniques Compliance and documentation requirements
Webcast: ACPEN: Proper Financial Accounting for S Corporations
-
Webcast
4.0 Credits
Deferred tax accounting for S Corporations S elections and terminations – dealing with deferred taxes Financial accounting for capital stock and retained earnings S corporation shareholders’ equity Tax vs financial accounting for Accumulated Adjustments Account Financial accounting for loans to and from S shareholders