CPE Catalog & Events
Surgent's Guide to the AICPA Quality Management Standards
-
Webcast
2.0 Credits
Quality management standards SAS 146, SSARS No. 26, and SSAE 23 Risk assessment, which forms the basis of the SQM Monitoring and evaluating the SQM
Webcast: Tax Basis Financial Statements 26-27
-
Webcast
2.0 Credits
Tax basis financial statements presentation and disclosure Reporting on tax-basis financial statements
Surgent's Controller/CFO Update: Hot Topics Facing Today's Financial Professional
-
Webcast
4.0 Credits
Economic update Leadership and management changes because of recent developments, including AI Managing for productivity Hiring the best people for the organization New motivation techniques
Surgent's Federal Tax Update
-
Webcast
4.0 Credits
Comprehensive coverage of individual provisions of the One Big Beautiful Bill Act, including but not limited to: TCJA provisions made permanent New Tip Income Deduction New Overtime Pay Deduction New Car Loan Interest Deduction New Temporary Senior Deduction Expanded SALT Cap Trump Accounts Comprehensive coverage of business provisions of the One Big Beautiful Bill Act, including but not limited to: Bonus Depreciation made permanent Increased §179 deduction Changes to §174 R&E Expenditures Changes to §163(j) Form 1099/1099-K changes Qualified Small Business Stock Exclusion The Gig Economy - examine key tax implications for gig workers, including Independent Contractor vs. Employee classification challenges and employer reporting responsibilities Timely coverage of breaking tax legislation Advanced practice, reporting, and other issues intertwined with advanced planning and discussion ideas
Webcast: ACPEN: Professional Skepticism for the Public Accountant
-
Webcast
1.0 Credits
Self-evaluation of skepticism Requirements set forth by the AICPA Code of Professional Conduct Risk assessment Analytical procedures Advice for cultivating your professionally skeptical mindset
Surgent’s Weekly Expert Hour
-
Webcast
1.0 Credits
Each week’s topics will change based on the most critical issues affecting financial professionals
Webcast: ACPEN: Reclaiming Your Energy - 3 Keys to Control Your Chaos and Boost Resilience
-
Webcast
1.0 Credits
Leadership Professional Development Time Management
Webcast: ACPEN: Making Effective Decisions When You Can’t Get Everything You Want
-
Webcast
2.0 Credits
Decision-making fundamentals Cost-volume-profit refresher Optimization analysis Constraint mitigation strategies Coping with incomplete information Solver and other Excel capabilities Qualitative considerations
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
Webcast: ACPEN: Mastering Form 7217: A Guide to Partnership Property Distribution
-
Webcast
1.0 Credits
Property distributions in liquidation of a partner’s interest Section 751 and its impact on property distributions from a partnership Mechanics of completing Form 7217 – new in 2024 The Section 754 election and its role in partnership property distributions
Webcast: ACPEN: Nonprofit Tax Rules After OBBA: From Regulation to Reporting
-
Webcast
2.0 Credits
Recent tax legislation and developments related to non-profit entities Special sections of Form 990 and various form related changes Nonprofit tax exemption applications “Intermediate sanctions” excise tax Excess compensation excise tax Excess parachute payment excise tax Unrelated business income tax Required profit motive The Mayo case Entertainment expenses Taxable fringe benefits (including employer-provided parking)
Surgent's Tax Practitioner Horror Stories
-
Webcast
2.0 Credits
Tax practitioner “horror stories” that illustrate what tax practitioners should try to avoid at all costs Avoiding malpractice lawsuits brought against tax practitioners
Webcast: ACPEN: Cost and Pricing Models: Boost Your Bottom Line
-
Webcast
2.0 Credits
Cost Accounting Activity-based Costing
Surgent's Mastering Accounting for Income Taxes
-
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 Advanced Audits of 401(k) Plans: Best Practices and Current Developments
-
Webcast
8.0 Credits
Audit requirements for ERISA §103(a)(3)(C) audits An annual update of the changes affecting 401(k) plans Compliance issues associated with eligibility and enrollments, remittances, lack of oversight, compensation, vesting, and other topics Best practices for engagement planning, internal controls, risk assessment, and detailed testing Avoiding common mistakes while performing audit procedures Plan mergers and acquisitions Common audit reporting and disclosure issues
Surgent's Handbook for Mastering Basis, Distributions, and Loss Limitation Issues for S Corporations, LLCs, and Partnerships
-
Webcast
8.0 Credits
Timely coverage of breaking tax legislation Applicable coverage of any basis considerations within any recent tax legislation Passthrough basis calculations required as attachments to certain individual returns Executor’s form for disclosing basis in certain distributed property; what about the basis of a property distribution from a trust? How §179 limitations affect basis and how tax-benefit rule is applied Basis implications of personal assets converted to business use How to calculate basis of inherited qualified and joint tenancy property Tax basis capital account reporting requirements S corporations: Beware of final IRS regulations regarding “open debt”; determine how to calculate basis; worksheets are included; understand the effect of stock basis and debt basis and IRS’s recent focus on “at-risk basis” for shareholders; recognize how AAA applies or doesn’t apply to S corporations; learn to apply the complex basis ordering rules and special elections that can have a big tax result; discuss loss limitation rules in depth; when you can have a taxable dividend in an S corporation; understand distributions of cash and property; understand the post-termination transition rules, and temporary post-termination rules for eligible corporations, which will be important for S corps returning to C corps LLCs and partnerships: Learn the detailed rules of §704 for preventing the shifting of tax consequences among partners or members; learn to calculate basis under §704 & for “at-risk” under §465; recognize how recourse, nonrecourse, and qualified nonrecourse debt can create significantly different tax results; learn the difference between basis and “at-risk basis”; review §754 step-up in basis rules; the economic effect equivalence test or “dumb-but-lucky” rule; learn to apply the complex rules of distribution of cash vs. property, and the basis treatment of charitable contributions and foreign taxes paid
Webcast: ACPEN: Form 7203 - How to Calculate Shareholder Basis
-
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 Taking Advantage of Installment Sales
-
Webcast
2.0 Credits
How does the IRC define an installment sale under IRC section 453? When can a taxpayer utilize the provisions of IRC section 453? When should a taxpayer utilize the provisions of an installment sale, and when should it be avoided? How does the issue of a “dealer” vs. a “non-dealer” impact the use of the installment sale method? Reporting an installment sale when related parties are involved Calculating an installment sale How has the Tax Cuts and Jobs Act impacted the use of the installment sale method?
Webcast: ACPEN: Multistate Taxation - Issues and Planning Opportunities
-
Webcast
8.0 Credits
Multistate Business Activities Nexus and Implications State Taxable Income Business-Related Issues Formulas and Their Application Audit Defense Strategies State Specific Regulations Choice of Business Entity Interstate Commerce Clauses Domicile in relation to State Death Taxation
Webcast: Shorten Month End: Closing Best Practices 26-27
-
Webcast
4.0 Credits
Review and discuss information systems" headaches that slow you down Work through examples of close cycle "time killers" and how to resolve them Get inventory and cost of sales under control