CPE Catalog & Events
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 1040 Items - Download
Available Until
Online
1.00 Credits
The taxation of cryptocurrency mining The CARES Act Economic Impact Payments and Recovery Rebate Credit The ARPA unemployment compensation exclusion Charitable contributions The Child Tax Credit
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
Surgent's Microsoft 365: Exploring Useful Excel Functions - Download
Available Until
Online
6.00 Credits
Multiple ways to create a formula using one or more functions Financial functions to calculate the internal rate of return, net present value, future value, present value, payment and depreciation Date & Time functions to insert date and time components Math & Trig functions to calculate the sum of a range of numbers; find a random number and the positive square root of a number; and round calculations to a specific number of places Statistical functions to find the average, maximum, minimum, count, median and mode of a range of numbers plus the top five numbers Lookup & Reference functions to find specific data and document worksheet formulas Specific criteria and Database functions to calculate the sum, average, maximum value, minimum value and number of cells containing numbers in a database field Text functions to improve worksheet appearance Logical functions to perform calculations based on one or more tests
Surgent's Microsoft 365: Getting Started with Excel PivotTables and PivotCharts - Download
Available Until
Online
4.00 Credits
PivotTable button Recommend PivotTables button Quick Analysis feature Summarize as PivotTable button with the Data Model PivotTable values PivotTable Design tab Subtotals and grand totals PivotTable style PivotTable Analyze tab Keyboard shortcuts Filtering arrows PivotTable structure using the Fields List PivotTable using Slicers A calculated field to a PivotTable using the PivotTable Analyze tab Value Field Settings using a shortcut menu PivotChart button to create an embedded PivotChart Standard Excel charting buttons to create a PivotChart Keyboard shortcut to create a PivotChart on its own chart sheet PivotChart and linked PivotTable simultaneously Chart elements using the Chart Elements button Chart style and color scheme using the Chart Styles button Chart layout using the PivotChart Design tab Individual chart elements using the PivotChart Format tab PivotChart using the Pivot Field buttons Chart type and subtype using a shortcut menu PivotChart fields using the Fields List Row/column orientation using the PivotChart Design tab
Surgent's Microsoftr Excelr 2016: Creating and Formatting Charts - Download
Available Until
Online
4.00 Credits
Identify chart elements Select an embedded Pie chart using Recommended Charts; select formatting options for the chart Select a Clustered Column chart using the Quick Analysis feature; select formatting options for the chart Recognize how to preview and print charts Select methods to change the chart type and subtype Identify how to apply a predefined chart layout and chart style Recognize ways to add, select, and format individual chart elements Select methods to add and remove data and change data orientation Select Line with Markers, Stacked Area, exploded 3-D Pie, Pie of Pie, and Clustered Column-Line on Secondary Axis, Treemap, Sunburst, and Waterfall charts; identify ways to format the charts Recognize a Sparklines chart; identify formatting options for the chart Identify ways to insert and format a picture and draw and format a shape on a chart
Surgent's Microsoftr Excelr 2016: Getting Started - Download
Available Until
Online
6.00 Credits
Describe the Excel application and explain how it is used Start Excel, describe the Start screen, and create a new workbook Describe Excel window elements Open an existing workbook Navigate in a worksheet Select in a worksheet Change Excel options Access Excel help and use Key Tips Close a workbook and close Excel Save a workbook Insert, reposition, select, delete and rename worksheets Enter, edit and format cell contents Create formulas Use functions Apply Accounting and Percent Style formatting Use Flash Fill for data entry Show and hide worksheet elements Undo and redo an action Work in Normal view, Page Layout view and Page Break Preview Set page setup options, preview, and print a worksheet
Surgent's Microsoftr Excelr 2016: Useful Functions for CPAs - Download
Available Until
Online
4.00 Credits
IRR, NPV, FV, PV, PMT, SLN, SYD, and DB Financial functions; NOW, TODAY, DATE, MONTH, DAY, YEAR, TIME, HOUR, MINUTE, SECOND, WEEKDAY, and NETWORKDAYS Date & Time functions; SUM, RAND, SQRT, and ROUND Math & Trig functions; AVERAGE, MAX, MIN, COUNT, MEDIAN, MODE.SNGL, and LARGE Statistical functions; VLOOKUP, HLOOKUP, and FORMULATEXT Lookup & Reference functions; DSUM, DCOUNT, DAVERAGE, DMIN, and DMAX Database functions; PROPER, SUBSTITUTE, and LOWER Text functions; and IF, AND, and IFNA Logical functions.
Surgent's Microsoftr Excelr 2019: Exploring Useful Excel Functions - Download
Available Until
Online
4.00 Credits
IRR, NPV, FV, PV, PMT, SLN, SYD, and DB Financial functions NOW, TODAY, DATE, MONTH, DAY, YEAR, TIME, HOUR, MINUTE, SECOND, WEEKDAY, and NETWORKDAYS Date & Time functions SUM, RAND, SQRT, and ROUND Math & Trig functions AVERAGE, MAX, MIN, COUNT, MEDIAN, MODE.SNGL, and LARGE Statistical functions VLOOKUP, HLOOKUP, and FORMULATEXT Lookup & Reference functions DSUM, DCOUNT, DAVERAGE, DMIN, and DMAX Database functions PROPER, SUBSTITUTE, and LOWER Text functions IF, AND, and IFNA Logical functions Quick Analysis feature