CPE Catalog & Events
Surgent's U.S. Taxation of Foreign Corporations: A Case Study Approach
Available Until
Virtual
3.00 Credits
Understand how to approach and analyze the U.S. taxation of foreign corporations Using an example, calculate GILTI, Subpart F, and PFIC income inclusions for an individual and C corporation Determine how much foreign tax credit can be claimed against such income inclusions Determine how subsequent dividend distributions from the foreign corporation are taxed Calculate capital gain on the disposition of the foreign corporation Discuss the impact of Section 962 election Compare different outcomes under GILTI, Subpart F, and PFIC regimes for individuals and corporations Identify basic strategies for managing tax liabilities related to foreign corporations
Surgent's UiPath: Step into RPA
Available Until
Virtual
1.00 Credits
Overview of RPA Understanding UiPath platform components Hands-on application through automation project
Surgent's Understanding Derivatives and Hedge Accounting: A Simplified Guide for CPAs
Available Until
Virtual
2.00 Credits
Common types of derivatives Hedging vs. Speculation Market risk, credit risk, liquidity risk
Surgent's Understanding How the IRS Rewards Whistleblowers
Available Until
Virtual
2.00 Credits
Overview of the law that authorizes the IRS to reward whistleblowers who submit information leading to recovery Review of the whistleblower claim process Criteria for eligible claims Case studies of significant claim recoveries paid by the IRS to whistleblowers Issues underlying whether a practitioner should ever act as the whistleblower Addressing delays inherent in the whistleblower claim process The structure and role of the Whistleblower Office Best practices for the submission of a good whistleblower claim Working with other governmental divisions in processing whistleblower claims A brief overview of other, non-IRS whistleblower claims
Surgent's Understanding Non-Compete Agreements
Available Until
Virtual
2.00 Credits
Review of the current legal and regulatory framework surrounding non-compete agreements Enforcement of non-compete agreements from the employer’s perspective Opposing enforcement of non-compete agreements from the employee’s perspective Understanding reasonable geographic scope and time limitations for non-compete agreements Understanding key issues that arise during enforcement and opposition to enforcement of non-compete agreements
Surgent's Understanding Partnership Taxation: Debt Allocations
Available Until
Virtual
2.00 Credits
Recourse debt allocations Constructive liquidation scenarios Nonrecourse debt allocations Minimum gains and nonrecourse deductions Section 704(c) gains Allocations under 704(c)
Surgent's Understanding Partnership Taxation: PTE Elections, 754 Elections, and Selling a Partnersh
Available Until
Virtual
2.00 Credits
Notice 2020-75: PTE elections What is a 754 election? What if a 754 election is not in effect? Tax implications of a partnership interest sale on the seller Look-through provisions
Surgent's Understanding Partnership Taxation: Types of Basis, Contributions, and Distributions
Available Until
Virtual
4.00 Credits
Three different types of basis Contributions of property IRC 704(b) – Capital Accounts and Special Allocations Contributions of property and debt Contributions of services IRS Notice 2020-43
Surgent's Understanding S Corporation Taxation: Compensation Issues and Entity-Level Taxes
Available Until
Virtual
2.00 Credits
Reasonable compensation Fringe benefits for S corporation shareholders Built-in gains tax Excess passive income tax Notice 2020-75: PTE elections
Surgent's Understanding S Corporation Taxation: Late S Corporation Elections, Disproportionate Dist
Available Until
Virtual
2.00 Credits
Making an S corporation election and late filing relief Disproportionate distributions Selling S corporation shares Redemption rules
Surgent's Understanding S Corporation Taxation: Shareholder Basis, AAA, and Retained Earnings
Available Until
Virtual
2.00 Credits
S corporation earnings layers Observations on earnings layers S corporation basis calculation IRC 351 transactions Four loss tiers Appreciated property distributions
Surgent's Understanding and Managing Burnout Among Accounting and Finance Professionals
Available Until
Virtual
2.00 Credits
The causes of burnout in the accounting profession Effects of burnout on employee well-being Strategies to protect employee well-being in a highly demanding profession Organizational costs associated with employee burnout Tools used to measure employee well-being
Surgent's Understanding and Testing Control and Compliance in a Single Audit
Available Until
Virtual
4.00 Credits
The essential internal control concepts applied in a single audit How the auditor obtains an understanding of controls over compliance and then tests the effectiveness of those controls in a single audit How the auditor plans and performs tests of compliance in a single audit The identification and reporting of control and compliance findings
Surgent's Understanding and Testing Control and Compliance in a Single Audit
Available Until
Virtual
4.00 Credits
The essential internal control concepts applied in a single audit How the auditor obtains an understanding of controls over compliance and then tests the effectiveness of those controls in a single audit How the auditor plans and performs tests of compliance in a single audit The identification and reporting of control and compliance findings
Surgent's Understanding and Testing General Information Technology Controls
Available Until
Virtual
2.00 Credits
Defining GITC and application controls Major categories of GITC Understanding GITC Testing GITC
Surgent's Understanding the High-Stakes Mega Issues in A&A Today
Available Until
Virtual
4.00 Credits
Accounting and operational impacts of adopting Topic 606 Accounting and operational impacts of adopting ASU No. 2016-02 Impairment of both financial and non-financial assets Accounting for debt restructurings
Surgent's Understanding the High-Stakes Mega Issues in A&A Today
Available Until
Virtual
4.00 Credits
Technology trends impacting the accounting profession Going concern accounting and reporting issues ASC Topic 842, Leases, implementation challenges, and ongoing accounting Engagement quality update
Surgent's Unique Tax Attributes of Different Entity Types
Available Until
Virtual
2.00 Credits
Considerations for a small business owner Self-employment taxes Guaranteed payments to partners QBI deductions: Section 199A Built-in gains tax: S corporations Excess passive income tax: S corporations PTE elections: S corporations and partnerships Taxation of fringe benefits: S corporations Double taxation of C corporation dividends Taxation of limited liability companies Which entity to choose?
Surgent's Update on Recent AICPA Standard Setting: Staying Current in a Changing Environment
Available Until
Virtual
4.00 Credits
AICPA hot topics and standard setting initiatives Discussion of suite of nine integrated SASs effective for years ended December 31, 2021 Discussion of the standard on audit evidence effective for years ended December 31, 2022 Discussion of the standard on auditing accounting estimates and disclosures effective as of December 31, 2023 Discussion of the two standards on use of specialists and information from a pricing service, and the newly updated risk assessment standard effective for years ended December 31, 2023 Discussion of standards that are effective beginning in 2025, including those dealing with client acceptance and questions asked of the predecessor auditor, the partner’s responsibility for engagement quality, group audits, conforming changes to compliance auditing, and more
Surgent's Update on Recent AICPA Standard Setting: Staying Current in a Changing Environment
Available Until
Virtual
4.00 Credits
AICPA hot topics and standard setting initiatives Discussion of suite of nine integrated SASs effective for years ended December 31, 2021 Discussion of the standard on audit evidence effective for years ended December 31, 2022 Discussion of the standard on auditing accounting estimates and disclosures effective as of December 31, 2023 Discussion of the two standards on use of specialists and information from a pricing service, and the newly updated risk assessment standard effective for years ended December 31, 2023 Discussion of standards that are effective beginning in 2025, including those dealing with client acceptance and questions asked of the predecessor auditor, the partner’s responsibility for engagement quality, group audits, conforming changes to compliance auditing, and more
