CPE Catalog & Events

Surgent's Starting a Small Business: What Every Trusted Advisor and Entrepreneur Needs to Know

Understanding the time commitment required to start and run a business Selecting a corporate structure to protect your personal assets Building your product or service Sales and marketing in your business Establishing your owners, investors, managers, and employees Accounting, recording-keeping, and other software programs Leases, contracts, and employee agreements Protecting intellectual property Insurance Business plans Financing Market position

Enact Retaliation Abatement and Monitoring Measures

Retaliation prevention Retaliation monitoring Speak up culture Ethical culture

The Future of Work - Winning Talent Strategies - Micro-Credential Series Part 3

Recruiting Engagement Leadership Compensation Culture  Communication Career Paths Talent Development

The Controllership Series - Sales, Collections and Customer Credit

Accounting Sales Collections

The Future of Communication: How AI and Synthetic Media Can Transform Your Business

Communication Technology AI Synthetic Media Strategy Leadership Management Time Management/Productivity  

Economic Lessons With Lewis - May

Essential Skills for Powerful Business Writing

Save time by planning and organizing your writing Prepare beginnings and endings that grab and keep the reader's attention Put your writing on a diet, cut the fat and write concisely Writing mechanics including word usage, grammar, punctuation, and proofreading Edit and polish your writing for maximum impact Practice with real-world writing makeovers

Surgent's Basic Estate Administration for CPAs and FAs

Legal principles and definitions Trust accounting issues Working closely with legal counsel proactively in the best interest of the client Property law concepts Complex community property issues Filing special forms: Form SS-4, Form 56, Form 4810, and Form 5495 Executor checklist The basics of filing a Form 1041 for an estate or non-grantor trust Filing a final Form 709 The basics of filing Form 706 Understanding 706 elections Understanding Estate Valuations, including GST and portability Special considerations for IRAs and ERISA plans When to make Section 454 elections When to make Section 754 elections Understanding the fine points of basis S corp issues Partnership and LLC considerations Passive loss carryforwards and estates Fiscal year elections 65-day election for trusts and estates Tax aspects of pecuniary and specific bequests

Surgent's Emotional Intelligence

Self-awareness Self-regulation & motivation Empathy Managing relationships

Surgent's Fiduciary Income Tax Returns - Form 1041 Workshop with Filled-in Forms

Classifying receipts between “income” and “corpus” under the Uniform Principal and Income Act Calculation of DNI utilizing three different methods, a “forms” method (Schedule B), a “code” method, and a “shortcut” method, utilizing a worksheet of common income and expenses Proper W-2 preparation and procedures in the year of death Taxpayer passes before taking a required minimum distribution; what must be done?  Forgetful fiduciaries of simple trusts Fluctuating trusts – Simple one year, complex the next Dividing income in the year of death Overview of Subchapter J Form preparation issues – Filing requirements and line-by-line explanations of Form 1041 Taxable income of estates and trusts and expense allocation issues Specific deductions and miscellaneous itemized deductions Income in respect of a decedent The income distribution deduction calculation Relation of principal and income law to DNI Understanding how to handle capital gains and losses Allocating tax items to beneficiaries: another K-1 Other considerations: excess deductions on termination Comprehensive DNI case study, with principal (cost and FMV) and income reconciliation Comprehensive trust and estate case studies, with filled-in forms

Yellow Book: Staying Compliant With Government Auditing Standards

Foundation and principles for use and application of GAGAS General requirements for complying with the Yellow Book Ethics, independence, and professional judgment Competence and CPE Quality control and peer review Standards for financial audits Standards for attestation and review engagements Fieldwork and reporting standards for performance audits

Mastering Charitable Remainder Trusts and Form 5227Compliance

Introduction to Charitable Remainder Trusts (CRTs) Types of CRTs and their Benefits Formation and Funding of CRTs Identifying Suitable Candidates for CRTs Understanding Form 5227: An Overview Line-by-Line Breakdown of Form 5227 Reporting Trust Assets and Income Distributions and Charitable Beneficiaries Compliance Updates and Recent Changes to Form 5227 Best Practices for Accurate Completion and Filing

Surgent's Industry Accountant Key Performance Metrics

Key tools used by businesses and financial professionals across the globe to measure performance Detailed, real-world examples of businesses utilizing these tools

The Controllership Series - The Controllers Role in Financial Forecasting

Accounting Finance

The Controllership Series - The Future Role of the Controller Part 1

Accounting and Finance

Surgent's Tax Research

Tax code hierarchy Organization of an Internal Revenue Code section Special rules for IRC citation  Citing other primary authority Private letter rulings  Primary vs. secondary authority  Secondary sources of authority Steps in the tax research process Research memoranda

Surgent's Tax Reporting for Executive Compensation

Nonqualified deferred compensation (NQDC) Nonqualified stock options (NQSOs) Incentive stock options (ISOs) Restricted stock/restricted stock units (RSUs) Stock appreciation rights (SARs) and phantom stock Employee stock purchase plans (ESPPs) Applicable tax forms and schedules Stock sale reporting Estimated taxes Filing deadlines and extensions State taxation

Surgent's Tax Loss Limitations Imposed on Individuals and Pass-through Entities

How to calculate a partner or S corporation shareholder’s basis Form 7203 and an S corporation shareholder’s basis The at risk basis rules and Form 6198 The passive activity loss limits The Section 461(l) loss rule The net operating loss limitation rules The Section 163(j) business interest limitation

Surgent's Data Security: Best Practices to Protect Your Business and Yourself

Ethical duty to safeguard employee, client, and litigant data Common threats, including phishing, ransomware, and bad password management Security management of business and personal electronic devices Best practices for creating and securing passwords Insight into how our personal information is exploited in our daily lives

Public Speaking and Confident Communication in Business

Communication Public Speaking Presentation Skills