CPE Catalog & Events
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 Form 1040 and Schedules 1 – 3 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
The Best S Corporation, Limited Liability, and Partnership Update Course by Surgent
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Virtual
8.00 Credits
Comprehensive coverage of the Inflation Reduction Act, including: The Corporate Alternative Minimum Tax, The Clean Vehicle Credit, Credit for Previously Owned Clean Vehicles, Credit for Qualified Commercial Clean Vehicles, §45L New Energy Efficient Home Credit, Elective Payment, Transferability, and Prevailing Wage and Apprenticeship Requirements Principles and considerations for nonresident withholding, composite payments, and passthrough entity taxes Comprehensive coverage of the SECURE 2.0 Act with a focus on provisions applicable to employers Thinking beyond §163(j) -- Interest Allocation Rules, Original Issue Discount, Applicable High Yield Discount Obligations, Convertible Corporate Debt Instruments, and Debt-Financed Distributions Retirements and redemptions: considerations for partnerships and S corporations 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 Form 1099-K reporting requirements Bonus depreciation Section 174 Research & Experimental Expenditures -- new guidance under Notice 2023-63 and Notice 2024-12 FinCEN reporting requirements A review of like-kind exchange transactions under §1031
The Yellow Book: From Beginning to End
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Online
8.00 Credits
Introduction Foundation and principles General requirements for complying with Government Auditing Standards Ethics, independence and professional judgment Competence and continuing professional education Quality control and peer review Standards for financial audits Standards for attestation engagements and reviews of financial statements
The Ethics of Care in the Workplace
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Virtual
2.00 Credits
The major topics that will be covered in this class include:Ethical Values and PrinciplesCompassionManaging ExpectationsRespect and HumilityAttribution Theory
Maximizing Fringe Benefits: Strategies for Business and Personal Needs for Today and Beyond
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Online
8.00 Credits
Legislative and regulatory updates affecting fringe benefit planning Employer-sponsored fringe benefits and tax compliance under evolving regulations IRC §132 fringe benefit options and applications Cafeteria plans: benefits, limitations, and tax considerations Tax treatment of dependent care and educational assistance programs Flexible spending accounts and health savings accounts Group term life insurance: design features and tax treatment Financing strategies for retiree medical benefits Comparing health care benefits: insured plans vs. HMOs ERISA reporting and disclosure requirements Common control rules and nondiscrimination regulations
Internal Controls Over Compliance vs Compliance
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Online
1.00 Credits
Compliance Supplements Yellowbook Accounting
Surgent's Depreciation Rules for Bonus and Section 179 Expensing
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Virtual
2.00 Credits
President Trump’s promise to restore full bonus depreciation effective January 20, 2025 Bonus and Section 179 depreciation rules for 2025 2025 legislative changes that could extend the TCJA depreciation changes for many years or even make them permanent Possible return of 100% bonus depreciation What will the depreciation rules be in 2026 and beyond if the TCJA depreciation rules are not extended beyond 2025 Section 179 expensing rules for 2025 and beyond, including how Section 179 applies to business vehicles 2025 rules for vehicle depreciation
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 Taking Advantage of Installment Sales
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Virtual
2.00 Credits
How does the IRC define an installment sale under IRC Sec 453? When can a taxpayer utilize the provisions of IRC Sec 453? When should a taxpayer utilize the provisions of an installment sale and when should it be avoided? How does the issue of a “dealer” vs. a “non-dealer” impact the use of the installment sale method? Reporting an installment sale when related parties are involved Calculating an installment sale How has the Tax Cuts and Jobs Act impacted the use of the installment sale method?
Treasury Circular 230 for EAs and Other Tax Preparers
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Online
2.20 Credits
Circular 230 Conflicts of interest Loving case RTRP Other Ethical Issues Fees Qualifying continuing education
Using ChatGPT with Excel
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Virtual
2.00 Credits
The major topics that will be covered in this class include:Introduction to ChatGPT and other AI (Artificial Intelligence) language modelsDiscussion of best practices for using ChatGPT with ExcelUse ChatGPT to create, debug and explain formulasUse ChatGPT to learn how to use Excel featuresUse ChatGPT to automate repetitive tasks in ExcelUse ChatGPT to easily create macros
Beyond the Basics of SSARS and Nonattest Services: Are You Certain You Are in Compliance?
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Online
8.00 Credits
Preventing malpractice claims related to nonattest accounting services Identifying and safeguarding independence threats when issuing attest reports Establishing an understanding with the client regarding non-audit services Defining the varying levels of responsibility for accountants performing non-audit services Performing compilations and reviews effectively and efficiently, including nature and extent of documentation considerations Practice performing analytical review procedures appropriately, including developing proper advance expectations for review engagements Properly considering going concern, subsequent events, and other disclosure matters Common issues related to peer reviews, including recurring reporting problems Applying financial analysis best practices to help your clients better interpret their financial results
AHI: Level II - Semi-Senior Staff Training
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Virtual
24.00 Credits
Satisfy Client and CPA Firm Needs Apply Analytical Procedures Conduct Small Audits Perform Review Service Engagements Draft Financial Statement and Footnotes Improve Corporate Tax Knowledge
How to Build a Custom AI Chatbot and GPT in Plain English
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Virtual
2.00 Credits
The major topics that will be covered in this course include:Fundamentals of GPT Builder and AI agent customization techniquesIntegration of specialized knowledge bases and domain-specific expertiseSecurity and privacy considerations in AI chatbot deploymentCustom GPT development without coding expertiseImplementation of AI agents for customer support and workflow automationMulti-bot interactions and content creation strategiesBest practices for maintaining and scaling AI assistants
Accounting for digital assets under US GAAP: Derivatives and mining
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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.
Monthly Federal Tax Updates - September 2025
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Virtual
2.00 Credits
The major topics that will be covered in this course include:Current individual tax issuesCurrent business entity tax issuesAny current tax legislation occurring during the periodOther issues affecting the profession, including IRS procedure, current cases, payroll, and other federal tax issues
What's Going on at the AICPA (2025)
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Online
6.00 Credits
EBP Audits Auditing AICPA
2025 Accounting & Auditing Update for Small Businesses
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Virtual
4.00 Credits
The major topics that will be covered in this course include:Accounting Standards Updates (ASUs) that are most likely to impact small businesses.ASUs initiated by the Private Company Council (PCC).Alternative reporting options to GAAP including FRF for SMEs and IFRS for SMEs.Audit standards that small business auditors will need to implement.
Exploring the New Lease Accounting Standard
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Virtual
2.00 Credits
The major topics covered in this class include:What is a lease?Recognition and measurement of lease assets and liabilities Impact on lessors and lesseesDisclosures and transition rulesEffective dates
Taxation of Non-fungible Tokens (NFTs)
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Online
2.00 Credits
NFT basics Classification of NFTs Current Legislative and Policy Environment Tax implications of creation, sales and exchanges of NFTs
