CPE Catalog & Events
Surgent's Loss Limitations - A Mechanical Review - On-Demand Webcast
Available Until
Online
1.00 Credits
Limitation 1: Basis limitations will be reviewed in detail with computational examples and include insights into similarities and differences between calculations for partnership interests and S corporation stock Limitation 2: Detailed at-risk limitation computational examples will be reviewed, and the mechanical features of partnerships and S corporation activities will be compared and contrasted Limitation 3: Passive loss limitation mechanics will be outlined in detail and discuss computations where there are a mix of entity structures owned by a taxpayer Limitation 4: Excess business losses will be presented from a mechanical perspective
Surgent's Louisiana Ethics for CPAs - Download
Available Until
Online
3.00 Credits
Principles and concepts that form the foundation of ethical behavior The core principles of professional conduct -- integrity, objectivity, and independence The AICPA Code of Professional Conduct Louisiana professional standards and responsibilities for the practice of public accounting
Surgent's Maine Ethics for CPAs - Download
Available Until
Online
4.00 Credits
Professional and ethical conduct requirements specifically applicable to Maine CPAs The core principles of professional conduct -- integrity, objectivity, and independence Recent changes to the AICPA Code of Professional Conduct Principles and concepts which form the foundation of ethical behavior
Surgent's Management Fundamentals - On-Demand Webcast
Available Until
Online
4.00 Credits
What it takes to be effective as a manager Exploring the challenges that get in the way Looking at the driving forces that have evolved how managers engage with employees today Motivating employees of multiple generations Twelve practices that can be adopted to influence employees to become more engaged Identifying what it takes to develop employees Delegation and accountability
Surgent's Management's Discussion and Analysis - What You Need to Know - Download
Available Until
Online
2.00 Credits
The overall importance of the rules and regulations with respect to the Management's Discussion and Analysis (MD&A) section of an entity's consolidated financial statements filed with the U.S. Securities and Exchange Commission (SEC) An overview of the SEC requirements in this area Best practices offered by the SEC Comment letter examples pertaining to this area
Surgent's Marijuana: A Generalized Business Viewpoint - On-Demand Webcast
Available Until
Online
2.00 Credits
An overview of current state and federal laws governing marijuana A review of state boards of accountancy regarding marijuana How some financial professionals are capitalizing on the marijuana industry Providing auditing and tax services within the marijuana industry How accountants and other financial professionals can manage risk within this industry IRC Section 280E’s prohibition of deductions involving controlled substances A summary of various state taxation laws on marijuana Ethical issues for accountants who work in the marijuana industry Relevant banking regulations Growth projections
Surgent's Mastering Accounting for Income Taxes - Download
Available Until
Online
4.00 Credits
The sources of deferred tax assets and liabilities Calculating the deferred tax asset or liability Reporting income-tax expense and balance sheet items CARES Act accounting implications Defining, analyzing, and reporting uncertain tax positions Classification of deferred tax assets and liabilities Disclosure requirements Recent and proposed changes to the accounting and disclosure requirements for income taxes
Surgent's Mastering Accounting for Income Taxes - On-Demand Webcast
Available Until
Online
4.00 Credits
The sources of deferred tax assets and liabilities Calculating the deferred tax asset or liability Reporting income-tax expense and balance sheet items CARES Act accounting implications Defining, analyzing, and reporting uncertain tax positions Classification of deferred tax assets and liabilities Disclosure requirements Recent and proposed changes to the accounting and disclosure requirements for income taxes
Surgent's Mastering Basis Issues for S Corporations, Partnerships, and LLCs - Download
Available Until
Online
4.00 Credits
Applicable coverage of any basis considerations within any recent tax legislation enacted before the presentation Discuss new pass-through basis calculations required as attachments to certain individual returns Excess business losses and NOLs Tax Basis Capital Account Reporting Requirements How §179 limitations affect basis and how the “tax-benefit” rule is applied S corporations: Beware of final IRS regulations regarding “open debt” of S corporations; 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 does not apply to certain S corporations; learn to apply the complex ordering rules and special elections that can have a big tax result; become aware of when you can have a taxable dividend in an S corporation; understand distributions of cash and property and post-termination transition rules, and temporary post-termination rules for eligible corporations LLCs and partnerships: Learn the detailed rules of §704 for preventing the shifting of tax consequences among partners or members; determine how to calculate basis under both §704 and for “at-risk” under §465; recognize how recourse, nonrecourse, and qualified nonrecourse debt can create significantly different tax results; review §754 step-up in basis rules; and learn how legislation cleans up the basis treatment of charitable contributions and foreign taxes paid
Surgent's Max the Tax: Common Deductions - Download
Available Until
Online
1.00 Credits
Home office deduction Alimony payments Charitable contributions Medical expense deduction Home mortgage interest deduction State and local income tax (SALT) deduction Gambling winnings and losses
Surgent's Max the Tax: Crowdfunding - Download
Available Until
Online
1.00 Credits
How crowdfunding works The different types of crowdfunding programs Strategies for building a crowdfunding campaign
Surgent's Max the Tax: Crypto Craze - Download
Available Until
Online
1.00 Credits
Introduction to cryptocurrency and key terms Chronology of cryptocurrency Virtual currency taxation Information on any updated guidance
Surgent's Max the Tax: Entity Selection - Download
Available Until
Online
1.00 Credits
Choice of entity decisions Client consultation questions regarding entity selection
Surgent's Max the Tax: Equity Compensation - Download
Available Until
Online
1.00 Credits
Stock grants, including Restricted Stock Awards (RSAs), Restricted Stock Units (RSUs), and Performance Share Units (PSUs) Stock options and rights, including Incentive Stock Options (ISOs), Non-Qualified Stock Options (NQSOs), Stock Appreciation Rights (SARs), and phantom awards Employee Stock Purchase Plans (ESPPs) Equity awards and partnerships / S corporations
Surgent's Max the Tax: Metaverse - Download
Available Until
Online
1.00 Credits
Why accounting and other professionals should use the metaverse Where accountants and other professionals can find their space in the metaverse How the metaverse is changing the way we work
Surgent's Max the Tax: Schedule C - Download
Available Until
Online
1.00 Credits
Tips and tricks to prepare the Schedule C Income and expenses Tax invoice preparation Legal invoice Entertainment invoice Education invoice
Surgent's Max the Tax: Schedule E - Download
Available Until
Online
1.00 Credits
Business development Types of properties Rental property use Rental expenses Deductible expenses Repairs and maintenance Capitalization of expenses Depreciation Accounting methods Treatment of security deposits
Surgent's Max the Tax: Section 754 - Download
Available Until
Online
1.00 Credits
How and why a partnership makes a 754 election The effect of the 754 election when an interest in a partnership is sold or inherited How the 754 election applies when a partnership makes a distribution of property to one or more of its partners How to make the 754 basis adjustment
Surgent's Maximizing Your Social Security Benefits - Download
Available Until
Online
8.00 Credits
Retirement benefits: What the amount of benefits is in various circumstances Spousal benefits: Should a spouse return to work? What benefits does a spouse have and when and how do they relate to benefits decisions by the client? Claiming Social Security: Advantages and disadvantages at ages 62, full retirement age, and 70 Planning: What clients approaching retirement age should consider now with respect to benefits for them, their spouses, and their children Coordinating benefits: Should you take Social Security first and higher-balance IRA distributions later, or take IRA balances first and enhanced Social Security benefits later? Looking forward: Are changes ahead?
Surgent's Metrics, Benchmarking, and Measurement - On-Demand Webcast
Available Until
Online
1.00 Credits
Using metrics that correctly measure the goals of the organization How metrics will differ for non-profits and governments Using metrics to balance cost and benefit Internal and external benchmarking for comparison Having a set of balanced metrics
