CPE Catalog & Events
Surgent's A Guide to Gig Economy Tax Issues
-
Webcast
2.0 Credits
Characteristics of a gig economy Who is an employee and who is an independent contractor? Form 1099-NEC and reporting of non-employee compensation Reporting on Form 1099-K Gig workers and the requirement to pay self-employment tax throughout the year State tax implications of remote work for the business owner and workers How remote work creates state tax nexus Tax implications of employee telecommuting for the employer The “convenience of the employer” rule Drivers of both people and of meals or other products Section 199A deduction Implications of the Vizcaino case
Webcast: Audits Under Uniform Guidance—Single Audit & NPOs 26-27
-
Webcast
4.0 Credits
Concepts of the Single Audit under the Uniform Guidance Performing the compliance audit of federal awards, including testing auditee compliance and internal control over compliance Auditor reporting responsibilities including the compliance audit reports, the report on the schedule of expenditures of federal awards, and schedule of findings and questioned costs Requirements for the schedule of expenditures of federal awards, known as the SEFA Update on the OMB Compliance Supplement
Webcast: How AI is Automating Internal Control 26-27
-
Webcast
4.0 Credits
An explanation of Artificial Intelligence (AI) Specific ways AI is replacing human cognition What is on the internal control horizon related to AI and other technologies
Webcast: ACPEN: Introduction to Yellow Book
-
Webcast
2.0 Credits
AICPA Code of Professional Conduct Accounting & Auditing Yellowbook
Webcast: ACPEN: Taxation of the Cannabis Industry
-
Webcast
2.0 Credits
Historical context of U.S. taxation Industrial hemp vs. marijuana Income definitions under I.R.C. §61 Tax code restrictions: §280E and §471 State-specific marijuana laws Cash management in cannabis businesses Federal court case analysis
Webcast: ACPEN: Guide to Deducting Travel, Meals and Entertainment Expenses
-
Webcast
4.0 Credits
Recent tax legislation, rules and developments impacting travel and meals expense reporting Adequate accounting rules for reimbursements, including accountable plans, going paperless, reimbursement for non-deductible expenses Reporting travel expenses: travel status, simplified per diem "Directly related to" and associated with" tests Facility vs. activity expenses 9 exceptions to Section 274 Business meals: IRS Notice 2018-76
Surgent's Comparing and Contrasting Retirement Plans for Small- and Medium-Sized Businesses
-
Webcast
2.0 Credits
Factors business owners should take into account when choosing a retirement plan SIMPLE plans Simplified employee pension plans 401(k) plans Defined benefit plans Ensuring eligible employees are covered Employees’ impact on choice of plan Ongoing compliance requirements Establishing a plan after the tax year end Changes to safe harbor 401(k) plans Pooled employer plans Defined benefit plans and cash balance plans
Surgent's Privacy and Security Training: Obligations of Confidentiality and Safekeeping
-
Webcast
2.0 Credits
Obligations of confidentiality and safekeeping Security best practices to apply beyond work Likely causes and effects of a large-scale cyberattack Email security best practices Remote work security Mobile device security Internet of Things (IoT) risks Public Wi-Fi risk and the importance of using a VPN Recognizing and avoiding text message/phone call phishing Data loss prevention (DLP)
Surgent's Tax Reporting for Executive Compensation
-
Webcast
2.0 Credits
Nonqualified deferred compensation (NQDC) Nonqualified stock options (NQSOs) Incentive stock options (ISOs) Restricted stock/restricted stock units (RSUs) Stock appreciation rights (SARs) and phantom stock Employee stock purchase plans (ESPPs) Applicable tax forms and schedules Stock sale reporting Estimated taxes Filing deadlines and extensions State taxation
Webcast: SSARS 27 - Alternative Preparations 26-27
-
Webcast
2.0 Credits
General requirements for SSARS engagements Unique opportunities for preparation engagements New opportunities created with SSARS 27 The AICPA Consulting Standards The relevance of Peer Review on SSARS and Consulting engagements
Surgent's Fundamentals of Public Charity Taxation and Form 990
-
Webcast
4.0 Credits
Organization and structure of Form 990 Form 990 and its various schedules Form 990 filing requirements The public support tests Taxation of unrelated business income Compensation-related reporting issues Potential changes in the income taxation of not-for-profit organizations
Surgent's The Most Critical Challenges in Governmental Accounting Today
-
Webcast
4.0 Credits
The implementation of GASB No. 103 on financial reporting model improvements GASB No. 104 addressing disclosure of certain capital assets Impacts of recently applied standards, recently issued implementation guide questions, and additional GASB projects (e.g., subsequent events)
Surgent's Starting a Small Business: What Every Trusted Advisor and Entrepreneur Needs To Know
-
Webcast
2.0 Credits
Understanding the time commitment required to start and run a business Selecting a corporate structure to protect your personal assets Building your product or service Sales and marketing in your business Establishing your owners, investors, managers, and employees Accounting, recording-keeping, and other software programs Leases, contracts, and employee agreements Protecting intellectual property Insurance Business plans Financing Market position
Webcast: ACPEN: How CPAs Can Protect Their Names, Brands, Logos, and Taglines
-
Webcast
1.0 Credits
What Are Trademarks Types of Trademarks Trademark Selection Sources of Protection Federal Registration Process Requirements for Maintenance Advantages of Protection Best Practices
Surgent's S Corporation Taxation: Advanced Issues
-
Webcast
4.0 Credits
Detailed rules governing basis in the shareholder’s debt and stock AAA Built-in gains incurred from the sale of assets Redemptions and liquidations Compensation planning for shareholders, including planning strategies under the SECURE Act Tax Cuts and Jobs Act of 2017 and the various stimulus acts, as applicable
Surgent's The One Big Beautiful Bill Act (OBBBA): What You Need To Know
-
Webcast
4.0 Credits
The $6,000 senior deduction The QBI deduction Changes in the estate tax Wagering losses The SALT cap Tips, overtime, and car loan interest 1099 changes Trump Accounts Investments in students and education Bonus and Section 179 changes, including depreciation for qualified production property Full expensing of domestic research and experimental expenditures Changes in the deduction of business interest and business losses Renewal of Opportunity Zones Individual and corporate charitable contribution changes Expansion of Section 1202 stock Termination of credits for environmentally clean autos and expenditures Many other individual and business income tax changes contained in the OBBBA
Webcast: Comprehensive FASB & AICPA Update for Tax Professionals 26-27
-
Webcast
6.0 Credits
Broadly applicable ASU effective in 2025 and beyond Significant recent SAS Tax-basis financial statements
Webcast: Deception, Embezzlement and Fraud 26-27
-
Webcast
8.0 Credits
Narcissism Studies Fraud Embezzlement Technology used in scams
Surgent's Latest Developments in Government and Nonprofit Accounting and Auditing
-
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
Surgent's Tax Forms Boot Camp: LLCs, Partnerships, and S Corporations
-
Webcast
8.0 Credits
Compare and contrast the tax consequences, opportunities, and pitfalls of operating a business as a partnership, LLC, or S corporation Reporting Requirements for Schedules K-2 and K-3 Form 7203, S Corporation Shareholder Stock and Debt Basis Limitations Gain a comprehensive understanding of income tax laws for S corporations from eligibility and election to tax return preparation, stock basis, and loss limitation issues Recognize and properly handle special pass-through items of income and expense Accurately prepare S corporation returns and reconcile book income to taxable income Accurately prepare partnership returns and reconcile book income to taxable income What the transactional method entails and how to report partners’ capital accounts under this method Properly handle the tax treatment of distributions to shareholders, partners, or members Understand the special restrictions and sanctions for tax year-end selection Review the basics of partnership and LLC formation and basis calculation Self-employment tax or NOT, for each entity Filling in K-1s correctly for S corporations, partnerships, and LLCs. Major changes in K-1 reporting on both partnership and S corporation forms and content The most frequently used forms and schedules, including some form “oddities”