CPE Catalog & Events
Surgent's Handbook for Mastering Basis, Distributions, and Loss Limitation Issues for S Corporations, LLCs, and Partnerships
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Virtual
8.00 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
The Best Individual Income Tax Update Course by Surgent
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Virtual
8.00 Credits
Comprehensive coverage of the Inflation Reduction Act, including: The Clean Vehicle Credit, Credit for Previously Owned Clean Vehicles, Credit for Qualified Commercial Clean Vehicles, Residential Clean Energy Credit, Energy Efficient Home Improvement Credit, Premium Tax Credit, Elective Payment, Transferability, and Prevailing Wage and Apprenticeship Requirements Comprehensive coverage of the SECURE 2.0 Act, including: Expanding Enrollment in Retirement Plans, Increase in Age for Required Beginning Date for Mandatory Distributions, New Exceptions to Penalty-Free Withdrawal from Retirement Plans, and recent IRS guidance Timely coverage of breaking tax legislation Detailed analysis and examples of Sale of Passthrough Entity Interest and Net Investment Income Tax The Gig Economy -- Tax implications, Independent Contractor vs. Employee Classification, and the 2024 DOL Final Rule Real Estate professional requirements Review of pertinent cases and rulings affecting taxpayers Practice aids, including all the numbers applicable for the current year -- inflation-adjusted amounts, mileage rates, retirement contributions, and more Advanced practice, reporting, and other issues intertwined with advanced planning and discussion ideas
Understanding and Creating an Internal Control System
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Virtual
8.00 Credits
The major topics covered in this course include:Underlying concepts of internal controlDefining where and why controls, policies and procedures are neededLegacy control measures that are still important for businesses todayCreating control measures that address the use and protection of technology
Get started with Power BI
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Virtual
2.00 Credits
The major topics that will be covered in this class include:Overview of the Power BI Tools: Introduction to the Power BI ecosystem, including Excel’s Power BI features (Power Pivot and Power Query) and standalone tools (Power BI Desktop, Power BI Service, Power BI Report Builder and Power BI Report Server).Tour of the Tools: Introduction to the interfaces of Power Pivot, Power Query, Power BI Desktop and Power BI Services.Comparative Analysis: Understand the strengths and limitations of Excel’s Power BI features versus standalone Power BI tools.Strategic decision-making on when to use each tool for optimal efficiency and accuracy in data analysis tasks.
Common Deficiencies in Employee Benefit Plans
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Online
2.00 Credits
EBP Auditing Yellowbook
Ethics of AI: A CPA's Guide
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Virtual
2.00 Credits
The major subjects that will be covered in this course include:A primer on AI technology applications in the accounting professionEthical dilemmas that originate from the use of AI by CPAsPractical guidelines for using AI technology ethicallyStep by step guide for creating an AI usage policy for your organizationReview of a variety of reference materials to assist you in using AI ethically
Form 7203 - How to Calculate Shareholder Basis
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Online
2.00 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 Employee Stock Options: What Financial Professionals Should Know When Advising Their Clients
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Virtual
2.00 Credits
What stock options are and why they are growing in popularity How stock options work, including the process of conveyance and vesting How to exercise stock options and the implications from doing so The risks associated with stock options and how to manage exposure Tax consequences and updates regarding stock options Strategies for selecting the best time to exercise stock options The difference between the two types of stock options: non-qualified and incentive The basic terminology relevant to owning and exercising options
Surgent's Ethics for Tax Professionals
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Virtual
2.00 Credits
What does practicing before the IRS mean? Who may practice before the IRS? What should a tax preparer do if he or she has knowledge of a client's omission of income from a tax return? May a tax preparer rely on the work of other tax return preparers? May a tax preparer rely on and use client-provided information? Standards associated with giving advice to clients Abolition of the disclaimer requirement When must a tax preparer examine a client’s books and records?
Surgent's Taxation of the Mobile Workforce
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Virtual
2.00 Credits
What states do not have an income tax? What is the relevance to employers? Where does an employer have an obligation to withhold state taxes for an employee? At what point does an employee become a resident? Where is unemployment paid for an out of state employee?
Measuring Audit Risks
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Online
3.00 Credits
The planning process – When it starts and when it ends Determining the audit objectives The importance of the nature, timing and extent of the audit process The importance of professional skepticism The preliminary engagement activities Documentation of audit risk Determining materiality
ACPEN Signature 2025-2026: Business Fraud Update and Managing the Risk of Fraud
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Online
8.00 Credits
Business Fraud Fraud Risk Management and Fraud Risk Assessments Data Analytics and Digital Analysis Providing Forensic Services Conducting Investigations
Common Financial Statement Disclosures
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Virtual
2.00 Credits
The major topics covered in this class include:General disclosures about the entity and its environmentCommon critical information useful to financial statement readers for making economic decisionsExplain results of operations through information that supplements the face financial statements
Fraud Unmasked: Understanding and Preventing White-Collar Crime with Dr. Richard G. Brody
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Online
2.00 Credits
Fraud Prevention Accounting Business Ethics
CFO Series: Beyond the Boardroom Best Governance Practices
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Virtual
2.00 Credits
The major topics that will be covered in this course include:Accountability in the workplace.Leadership, governance and ESG (Environmental, Social and Governance).The role of the Board in governance.Setting ethical standards.The keys to true governance best practices.Practical applications in smaller organizations.
How to Audit Inventory
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Virtual
2.00 Credits
The major topics that will be covered in this course include:Auditing Inventory.Related Audit assertions, risks, and threats to inventory.Substantive auditing procedures that staff should perform.
Master the Art of CPA Communication: Boost Your Influence!
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Virtual
4.00 Credits
The major topics that will be covered in this course include:Techniques for simplifying complex financial information for clients and stakeholdersPersuasive communication principles aligned with CPA rolesBuilding and maintaining trust and credibility with diverse stakeholdersCase studies and Interviews with Finance, Accounting and CPA professionalsDeveloping empathy and emotional intelligence in communicationsBest practices for active listening to strengthen client relationshipsApplication of Influencer principles for impactful change in communication
S Corporation Essentials: Review & Update
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Online
4.00 Credits
Recent tax legislation, rules, and developments impacting S-corporations S corporation shareholder basis in stock and debt S corporation open account debt Limitation of deduction of losses AAA and distributions
Audit & Attest Quality Matters that Should be on Your Radar - Avoiding Common Deficiencies in SAS, SSARS and SSAE Engagements
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Online
8.00 Credits
Applying professional skepticism to ensure quality work Meaningful risk assessment when designing work programs for various levels of services Proper planning and supervision of all engagements Accountant responsibilities for evaluating internal control Strengthening analytic procedures to support conclusions Complying with the Code of Professional Conduct and quality management standards
Money Laundering Awareness for Accountants
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Virtual
2.00 Credits
The major topics that will be covered in this class include:Money laundering overviewRole of tax examiners and auditorsTax return examinationPre-audit indicatorsAudit flagsReal estate issuesCash indicatorsInternational trade signalsLoan considerationsProfessional service provider concernsMoney laundering and ethics
