CPE Catalog & Events
Surgent's Top Ten Questions from Partnership Clients Regarding the Section 754 Election
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Virtual
4.00 Credits
How does a partner compute his or her basis in a partnership? What is the difference between a partner’s inside and outside basis? What is the difference between a partner’s capital account and partner’s outside basis? How does Section 732(d) impact the buyer of a partnership interest? How does a partnership report a Section 754 election on the partnership’s tax return? How does a partnership make a Section 754 election? How does a partnership make a Section 743(b) adjustment? How does a partnership make a Section 734(b) adjustment? How is a Section 743(b) adjustment or Section 734(b) adjustment allocated to the assets of a partnership? How is a Section 743(b) adjustment allocated within the class of ordinary income property and capital gain property?
Surgent's Annual Accounting and Auditing Update
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Virtual
8.00 Credits
Recently issued FASB Accounting Standards Updates, PCC Update, and items on the FASB’s Technical Agenda Recently issued ASUs covering derivatives, credit losses under ASC 326, government grants, and expense disaggregation FASB Final PIR Report for Leases (Topic 842) Statement on Quality Management Standards: SQMS 1, SQMS 2, and SQMS 3 Proposed SAS on the auditor’s responsibility relating to fraud Recently issued SASs and other AICPA activity Recently issued PCAOB standards and SEC rulemaking activities Other important A&A practice matters
Surgent's Compilations, Reviews, and Preparations: Engagement Performance and Annual Update
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Virtual
8.00 Credits
SSARS No. 21, Clarification and Recodification, and updates to SSARS No. 21 due to the issuance of SSARS No. 23, Omnibus Statement on Standards for Accounting and Review Services SSARS No. 22, Compilation of Pro Forma Financial Information SSARS No. 24, Omnibus Statement on Standards for Accounting and Review Services -- 2018 SSARS No. 25, Materiality in a Review of Financial Statements and Adverse Conclusions SSARS No. 26, Quality Management for an Engagement Conducted in Accordance With Statements on Standards for Accounting and Review Services Sample comprehensive engagement work programs for preparation, compilation and review engagements Reporting and disclosure illustrations for each level of service, including attesting on personal financial statements, prescribed form, special purpose framework and other engagement variations Other communication requirements, such as sample engagement letters and management representation letters
Surgent's Securing a Comfortable Retirement in the Age of Spending
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Virtual
4.00 Credits
Retirement planning using variables such as desired lifestyle, travel plans, housing plans, medical needs, and family needs to customize a retirement plan unique to the client Using a residence and other real estate as retirement assets through equity and rent Using a small business as a retirement resource through creative retirement plans Overview of asset allocation, portfolio management, portfolio rebalancing, and investment selection concepts, before and after retirement The three-legged retirement stool: employer retirement, savings, and Social Security Planning with the retirement provisions of SECURE Act 2.0 Updates introduced by the One Big Beautiful Bill Act Distribution/asset liquidation planning Analysis of the most current/important research on retirement planning and sustaining retirement income levels
Surgent's Technical Individual Practice Issues and Tax Forms for Experienced Practitioners
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Virtual
8.00 Credits
What’s NEW for this year – Items all practitioners must know Coverage of One Big Beautiful Bill Act 1099-K reporting requirements Qualified Business Income -- Coverage of §199A including the real estate safe harbor A tour of the most recent forms changes, starting from gross income and ending with selected credits, including the latest IRS guidance on significant recent tax legislation How will clients (and practitioners) interact with IRS in the future and how the pandemic is steering the IRS to ramp up with digital communication efforts Hot developments and current areas of interest Virtual Currency and Digital Asset Taxation Advanced practice, reporting, and other issues intertwined with advanced planning and discussion ideas Form 6198 -- At-risk basis: Detailed case study and discussion of how this form is to be used and when it needs to be filed; learn how basis and at-risk basis are different, and why this is significant Form 6252 -- Installment sale income: A common tax area; however, a case study and discussion of this topic includes advanced issues such as gain on reacquisition of installment sale property, including worksheets on calculating gain & tax basis of reacquired property Form 5329 -- Additional taxes on qualified plans: Advanced study of how to avoid penalties Coverage of §1202 and §1045 transactions with examples
The Best Federal Tax Update Course by Surgent
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Virtual
8.00 Credits
Comprehensive coverage of the One Big Beautiful Bill Act Review of key components of President Trump's tax bill, including a tip income exemption, overtime pay relief, Social Security tax exemption, auto loan interest deductibility, SALT deduction modifications, a lower corporate tax rate, restoration of 100% bonus depreciation, immediate R&D expensing, and permanent extension of select TCJA provisions Tariff policy and implementation - analyze the use of tariffs as a fiscal and trade policy tool Digital assets and tax implications - understand the new Form 1099-DA for reporting digital asset transactions, along with updated IRS guidance on cryptocurrencies, NFTs, and broker responsibilities Artificial intelligence - discover how AI and generative tools are transforming tax practices, as well as how the IRS is leveraging AI to enhance audit selection Form 1099-K reporting requirements - understand the evolving IRS thresholds and rules for third-party payment platforms Sale of Passthrough Entity Interests and Net Investment Income Tax - analyze the tax implications of selling interests in passthrough entities, including relevant examples, and how the Net Investment Income Tax (NIIT) applies to these transactions The Gig Economy - examine key tax implications for gig workers, including Independent Contractor vs. Employee classification challenges, reporting responsibilities, and the impact of the 2024 Department of Labor Final Rule on worker status Timely coverage of breaking tax legislation 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
The Best Individual Income Tax Update Course by Surgent
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Virtual
8.00 Credits
Comprehensive coverage of the One Big Beautiful Bill Act Review of key components of President Trump's tax bill, including a tip income exemption, overtime pay relief, Social Security tax exemption, auto loan interest deductibility, SALT deduction modifications, a lower corporate tax rate, restoration of 100% bonus depreciation, immediate R&D expensing, and permanent extension of select TCJA provisions Tariff policy and implementation - analyze the use of tariffs as a fiscal and trade policy tool Digital assets and tax implications - understand the new Form 1099-DA for reporting digital asset transactions, along with updated IRS guidance on cryptocurrencies, NFTs, and broker responsibilities Artificial intelligence - discover how AI and generative tools are transforming tax practices, as well as how the IRS is leveraging AI to enhance audit selection Form 1099-K reporting requirements - understand the evolving IRS thresholds and rules for third-party payment platforms The Gig Economy - examine key tax implications for gig workers, including Independent Contractor vs. Employee classification challenges, reporting responsibilities, and the impact of the 2024 Department of Labor Final Rule on worker status Timely coverage of breaking tax legislation 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
Google Gemini AI for Accountants
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Virtual
2.00 Credits
The major topics that will be covered in this course include:Google Gemini Quick StartGemini Standalone ChatbotMobile AppGemini integration with:WorkspaceGmailDocsSheetsSlidesUser Tips
Best Practices: Conducting Meaningful Walkthroughs
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Virtual
2.00 Credits
The major topics that will be covered in this course include:Review of audit procedures.Documentation requirements.Real world examples of red flags that may arise.
Surgent's Marijuana: A Generalized Business Viewpoint
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Virtual
1.00 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
Comprehensive Accounting and Financial Reporting Update
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Virtual
4.00 Credits
The major topics covered in this class include:CECL for nonfinancial institutions.Accounting for Paycheck Protection Program loans.Accounting for web-hosting services.Revenue recognition.Leases.FASB projects in progress.
How Much Are Your Ethics Worth?
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Virtual
2.00 Credits
The major topics that will be covered in this class include:Understanding ethicsAvailable tools to aid in ethical decision makingThe role of bias in making ethical decisionsApplication through case studies
Compilation, Preparation and Review Basics and Peer Reviews
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Virtual
2.00 Credits
The major topics covered in this class include:Basic requirements included in AR-C Section 60, General Principles; AR-C Section 70, Preparation of Financial Statements; AR-C Section 80, Compilation Engagements; and AR-C Section 90, Review of Financial Statements.New requirements included in SSARS No. 25, Materiality in a Review of Financial Statements and Adverse Conclusions.Common peer review findings.Practice tips for high-quality engagements.
Technology Trends for CPAs and CFOs: 2026 Update
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Virtual
2.00 Credits
The major topics that will be covered in this course include:Role of cloud computing as the foundation for all tech trendsIoT (Internet of Things) and Big DataData analytics and KPI dashboards the new financial reporting modelGenerative AI and Agentic AI in 2026Blockchain technology and smart contractsCryptocurrency 15 market and technology updateCurrent state of the software applications technology
Introduction to Governmental Budgeting
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Virtual
2.00 Credits
The major topics that will be covered in this course include:The basics of governmental budgeting.Common steps and timeline of the budget process.What, when and how we should be monitoring the budget throughout the year.How long-term budgets fit in with the annual budget process.
AICPA's New SSTS #4 - New Ethics Standard for Tax Resolution
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Virtual
1.00 Credits
The major topics that will be covered in this course include:This session will provide a comprehensive overview of the ethical guidelines outlined in Circular 230 and the newly updated Statements on Standards for Tax Services (SSTS) #4. Gain insights into how these standards apply to real-world tax resolution scenarios, ensuring compliance and integrity in your practice.
Corporate Finance Technology Selection: Practical Frameworks
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Virtual
1.00 Credits
The major topics that will be covered in this course include:The changing finance technology landscape: continuous processing, modular ecosystems, automated controls, and real-time visibility (and the risks these shifts introduce)Technology trends and “AI” definitions: automation vs. machine learning vs. generative AI vs. agentic AI—what each means for governance and auditabilityFive common challenges in finance tech projects and how to address them:Cutting through vendor claims and AI hypeIntegration complexity and hidden costsChange management and proving ROIData quality readiness for AI and automationRisk, security, and governanceVendor Evaluation Scorecard: 20 criteria across five categories, including control “deal-breakers” (audit trails, segregation of duties, logging, SOC reporting, error handling)Five-Year Total Cost Framework: software, implementation, data migration/cleanup, integration build & maintenance, internal costs, training, and ongoing operations (plus common underestimates)Industry-specific considerations (manufacturing, distribution/wholesale, SaaS/tech, professional services)Four-phase implementation roadmap with checkpoints and red flags: Assessment & Planning; Selection & Negotiation; Implementation & Testing; Optimization & Ongoing GovernanceWorking with external advisers (CPA/auditor involvement, implementation partner expectations, and common deficiencies to avoid)
Surgent's A Guide to Gig Economy Tax Issues
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Virtual
2.00 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
Surgent's Guide to the AICPA Quality Management Standards
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Virtual
2.00 Credits
Quality management standards SAS 146, SSARS No. 26, and SSAE 23 Risk assessment, which forms the basis of the SQM Monitoring and evaluating the SQM
Surgent's The Essential Multistate Tax Update
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Virtual
4.00 Credits
Employees working in multiple states: Withholding issues (when to start and where to withhold) special issues depending on type of tax assessed in the state or locality Emerging sales tax topics: Elimination of the physical presence standard in determining nexus (Wayfair case); economic nexus for remote sellers; assisting remote sellers in determining a plan of action in states that enforce economic nexus Emerging compliance issues in the new sales tax economy Income Tax (and other forms of tax): Economic nexus (taxation without physical presence) Will states shift away from income tax and increase reliance on sales tax after Wayfair? Treatment of Tax Cuts and Jobs Act by the states: presence of intangible property; is P.L. 86-272 still valid? Pass-through problems: Nexus issues for interest owners Treatment of the 199A deduction for pass through entities by states: Withholding issues Practical considerations in dealing with multistate taxation: Dealing with state nexus questionnaires When to consider voluntary compliance: Responsibility of officers, members, partners, and shareholders; planning ideas and opportunities; updates on pending federal legislation relative to state tax
