Skip to main content

CPE Catalog & Events

All Events 7419 Centennial Events 0 Conferences 5 GWSCPA Originals 25 On Demand 0 Section Meetings 14 Webinars 7400

Showing 1081-1100 of 7400 Results (Page 55 of 370)

Winning Tax Strategies for Real Estate Professionals

-

Virtual

2.00 Credits

The major topics that will be covered in this course include:Identify tax deductions available to real estate professionalsIntegration of the real estate professional rules with reporting on Form 1040, Schedule EReal estate professionals and indirectly owned (partnerships, S corporations) entity’s reporting on Form 1040Real estate professionals and the Form 8582 (Passive Activities)How "real estate business" is interpreted under the Section 199A rules and how it integrates with the passive activity rulesHow to make the "grouping" election for passive activities and the flow-through deduction

ACPEN: Are You Up For the Challenge? Test Your Skills as a Quality Control Reviewer

-

Online

4.00 Credits

AICPA professional standards EQCR expectations Firm-specific considerations Best practices for reducing the frequency of review points Best practices for mitigating the severity of review points Examples of common EQCR deficiencies The impending influence of SQMS No. 1, SQMS No. 2, SAS 146, and SSARS 26 An interactive, hands-on EQCR simulation

ACPEN: Ethical Considerations in Record Retention: Should I Keep or Should I Throw

-

Online

1.00 Credits

Importance of a Record Retention Policy What records must CPA return to client Difference between Code of Conduct and IRS Circular 230 Importance of Record destruction when no longer required to retain records

ChatGPT and Advanced Financial Analysis for Accountants

-

Virtual

2.00 Credits

The major topics that will be covered in this course include:Financial Modeling with ChatGPT IntegrationAdvanced Ratio Analysis TechniquesRisk Assessment and Scenario AnalysisValuation Methods and ChatGPT ApplicationsUtilizing Performance Metrics in Financial AnalysisData Analysis and Interpretation with AIInvestment Analysis Enhanced by ChatGPT

Exploring Internal Controls That Could Have Prevented Frauds

-

Virtual

2.00 Credits

The major topics covered in this class include:Examination of actual fraudsDiscussion of internal controls that could have prevented the fraudsContemplation of epiphanies for your own professional scenarios

Hot Topics Accounting Update - 2026

-

Virtual

2.00 Credits

The major topics that will be covered in this course include:New accounting standards.The impact on Financial Reporting.Hot topics in financial reporting.Current and emerging US GAAP requirements.

Surgent's Contract Law for Accounting and Finance Professionals

-

Virtual

2.00 Credits

Contract formation The necessary components of an enforceable contract Common defenses to enforcement Legal capacity requirements Contract interpretation

Surgent's Getting Ahead: The Art of Marketing for CPAs

-

Virtual

0.00 Credits

Challenges of marketing CPA firms Developing marketing strategy  Elements of a marketing plan Example: CPA firm marketing plan Marketing regulatory/AICPA issues Picking the right marketing channels  Marketing channel statistical analysis  Developing marketing metrics

ACPEN: Passive Activities & Rental Real Estate Income Tax Issues

-

Online

8.00 Credits

Detailed coverage of the passive activity rules under IRC §469 (and related regulations), how the 3.8% net investment income tax under §1411 and qualified business income (QBI) deduction under §199A applies to rentals and passive activities, and what is a trade or business rental is under §162 How the PAL rules apply to rental real estate activities and investments in S corporations and partnerships Definition of an activity and the activity grouping and disclosure rules Real estate professional exception to the PAL rules for investments in non-passive rentals Special $25,000 loss allowance for rental real estate with active participation Material participation safe harbor rules Events that trigger suspended PALs Limitations on tax credits generated by passive activities Special rules that re-characterize passive income to non-passive income What rentals are subject to self-employment tax under §1402

Audits of Employee Benefit Plans Subject to ERISA

-

Virtual

1.00 Credits

Audit planning and pre-engagement activities Risk assessment, including consideration of controls Auditing the statement of net assets available for benefits Auditing the statement of changes in net assets available for benefits Other auditing considerations, including prohibited transactions and tax compliance The auditor's report Financial statement disclosures Supplemental schedules

Surgent's Form 1065 Boot Camp: Step-by-Step Preparation with Completed Forms

-

Virtual

8.00 Credits

Comprehensive coverage of HR 1, One Big Beautiful Bill Act  Gain a thorough understanding of federal income tax laws for partnerships and LLCs, from formation to tax return preparation issues  Filing requirements for Schedules K-2 and K-3  Who files Form 1065, and who does not file Form 1065  Tax Basis Capital Account Reporting Requirements  Trade or Business income and expenses versus Separately Stated Items  The importance of Schedule M-1  Partnership distributions -- current or liquidating, cash or property  How to allocate recourse and nonrecourse debt  Self-employment tax issues; court cases and trends in tax audits of earnings subject to self-employment taxes Complete coverage of any new legislation enacted before presentation  Section 163(j) limitations  Mastering two common tax forms, Depreciation (4562) and Sale of Assets (4797)  Final regulations on Section 168(k)  Partnership reporting oddities  Accurately preparing partnership returns and reconciling book income to taxable income  The Centralized Audit Regime under the Bipartisan Budget Act of 2015   

Surgent's Latest Developments in Government and Nonprofit Accounting and Auditing

-

Virtual

0.00 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

Tax Fundamentals of LLCs and Partnerships - Tax Staff Essentials

-

Virtual

8.00 Credits

Basic tax structure of partnerships and LLCs Check-the-box elections to be taxed as a partnership Partnership distributions Compensatory payments to partners At-risk and passive activity limits Profit and loss allocations: general rules and restrictions

The Best S Corporation, Limited Liability, and Partnership Update Course by Surgent

-

Virtual

8.00 Credits

Discussion of key individual provisions of the One Big Beautiful Bill Act, such as TCJA provisions made permanent, new tip income deduction, new overtime pay deduction, Trump accounts, and the expanded SALT cap 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 Excess Business Loss Limitation  Section 1244 Small Business Stock and Section 1202 Qualified Small Business Stock treatment and applicability Principles and considerations for nonresident withholding, composite payments, and passthrough entity taxes Partnership Distributions, Form 7217, and S Corporation Redemptions Thinking beyond §163(j) -- Interest Allocation Rules, Original Issue Discount, Applicable High Yield Discount Obligations, Convertible Corporate Debt Instruments, and Debt-Financed Distributions Timely coverage of breaking tax legislation Selected Practice and Reporting Issues: What’s new? A review of recent cases and tax law changes and IRS guidance affecting S corporations, partnerships, limited liability companies, and limited liability partnerships Decentralized Autonomous Organizations (DAOs)

Untying the Knot: Taxes & Divorce

-

Virtual

8.00 Credits

The major topics that will be covered in this course include:Filing Status: Determining the correct filing status during and after divorce.Qualified Domestic Relations Orders (QDROs): Tax implications of dividing retirement accounts.Back Taxes: Strategies for addressing unpaid tax liabilities during and after divorce.Offers-in-Compromise & Installment Agreements: Resolving tax debts with the IRS.Currently-Not-Collectible Status: Understanding when and how to use this option.Innocent Spouse & Injured Spouse Relief: Protecting clients from unfair tax liabilities.Lien Discharges & Subordinations: Managing IRS liens on property during divorce.Reasonable Compensation: Evaluating fair compensation in divorce-related business valuations.Case Studies: Explore unusual and complex tax issues in divorce through real-world examples.

Partnership/LLC Taxation: Tax Basis Capital Accounts

-

Virtual

2.00 Credits

The major topics that will be covered in this class include:Discuss the impact of the Section 199A flow-through entities deduction on partnerships and their partnersThe meaning of a "tax basis capital account"How the financial accounting and tax capital accounts differ from one anotherDetermine a partner's share of the partnership's liabilitiesDistinguish "recourse" loans from "nonrecourse" loansWhat are "qualified nonrecourse financing" loans and how they affect partnersSection 704 "built-in gain or loss" rules and how they impact Schedule K-1 reportingSection 4655 "at risk" rules and how they impact Schedule K-1 reporting

ACPEN: Tax Practice Standards

-

Online

2.00 Credits

Treasury Circular 230 AICPA Statements on Standards for Tax Services (SSTS) Internal Revenue Code (IRC) Common law

Accounting for digital assets under US GAAP: Derivatives and mining

-

Virtual

2.00 Credits

How to recognize a derivative or embedded derivative in a digital asset transaction How to determine if a derivative or embedded derivative meets the net settlement criterion Understand the financial statement impact and disclosure considerations related to derivatives and embedded derivatives How the mining process is used to validate transactions How revenue is recognized by mining entities.

Surgent's Establishing State Residency and Saving Your Clients Money

-

Virtual

2.00 Credits

Typical provisions in state statutes regarding domicile and residency In depth analysis of domicile and residency definitions Issues regarding one’s permanent abode Analysis of jurisdiction where taxpayer has the greatest connections Detailed discussion of criteria used to establish domicile and residency

Surgent's Reducing a Business Owner Client’s Exposure to Social Security and Self-Employment Taxes

-

Virtual

2.00 Credits

Section 1402(a)(1) exclusions from the definition of self-employment income Application of the SE tax to members of limited liability companies Taking a self-employed owner's health insurance deductions against self-employment tax How using the S corporation and the MMLLC treated as a partnership can help reduce an individual's exposure to self-employment tax How hiring a spouse and/or child helps reduce self-employment tax Differentiating between income treated as self- employment income and income that is not self-employment income