CPE Catalog & Events
Individual Tax Fundamentals - Tax Staff Essentials
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Virtual
8.00 Credits
Filing requirements and personal exemptions Gross income inclusions, exclusions and adjustments Standard and itemized deductions Tax credits Tax provisions for high-income taxpayers 3.8% net investment income tax Roth IRA, IRA and retirement plan options Section 199A qualified business income deduction
Surgent's Handbook for Mastering Basis, Distributions, and Loss Limitation Issues for S Corporations, LLCs, and Partnerships
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Virtual
8.00 Credits
Timely coverage of breaking tax legislation Applicable coverage of any basis considerations within any recent tax legislation Passthrough basis calculations required as attachments to certain individual returns Executor’s form for disclosing basis in certain distributed property; what about the basis of a property distribution from a trust? How §179 limitations affect basis and how tax-benefit rule is applied Basis implications of personal assets converted to business use How to calculate basis of inherited qualified and joint tenancy property Tax basis capital account reporting requirements S corporations: Beware of final IRS regulations regarding “open debt”; determine how to calculate basis; worksheets are included; 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 doesn’t apply to S corporations; learn to apply the complex basis ordering rules and special elections that can have a big tax result; discuss loss limitation rules in depth; when you can have a taxable dividend in an S corporation; understand distributions of cash and property; understand the post-termination transition rules, and temporary post-termination rules for eligible corporations, which will be important for S corps returning to C corps LLCs and partnerships: Learn the detailed rules of §704 for preventing the shifting of tax consequences among partners or members; learn to calculate basis under §704 & for “at-risk” under §465; recognize how recourse, nonrecourse, and qualified nonrecourse debt can create significantly different tax results; learn the difference between basis and “at-risk basis”; review §754 step-up in basis rules; the economic effect equivalence test or “dumb-but-lucky” rule; learn to apply the complex rules of distribution of cash vs. property, and the basis treatment of charitable contributions and foreign taxes paid
Walter Haig's AICPA Auditing Standards Update
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Virtual
8.00 Credits
The major topics that will be covered in this class include:AICPA auditing standards issued during the 18-month period prior to the program that impact audits of Small- and Medium- sized entities (SMEs)The new SAS 145 risk assessment requirementsThe new SAS 134 as amended audit reportsHow to fulfill responsibility to detect fraud under AU-C Section 240How to help clients design, implement and maintain their internal controlsTroublesome areas in the audits of Small- and Medium-sized Entities (SMEs) as identified in peer reviews and litigationHow to perform profitable audits of Small- and medium-Sized Entities (SMEs)
Advanced Excel: Hidden Secrets and Gems
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Virtual
2.00 Credits
The major topics covered in this class include:Awareness of advanced functionsCreative methods for data manipulationUsing intellectual curiosity and professional skepticism to develop a problem-solving mentalityReal-life examples of innovative ways to analyze and report data with ExcelUsing Excel to perform e-mail mergesMany other functions and techniques that inspire you to continue exploring the depths of Excel and its seemingly bottomless toolboxEnhance creativity in your approach to developing Excel models
Controller Series: Communicating for Connections with Coworkers, Customers, and Stakeholders
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Virtual
1.00 Credits
What are the three types of misconceptions of communication? What are the different types of personality styles in the workplace? Recognize how to communicate with the different types of personality styles effectively Key takeaways
Promote Internal Whistleblowing and Succeed in Creating a Strong Speak Up Culture
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Online
1.00 Credits
Speak up culture Encouraging internal whistleblowing Ethical culture Internal complaint reporting processes
State Tax Nexus: Frequently Awkward Questions
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Online
2.00 Credits
Frequently asked questions about income tax and sales tax nexus New developments Key factors in reviewing potential nexus consequences Nexus road trip to eight large states Tax impacts of remote work Free, multistate resources
Better Forecasts: Be a Better Predictor
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Online
2.00 Credits
Why an open mind and the ability to doubt helps make great predictions Why it is better to be a fox than a hedgehog How non-conformists change the world How to focus on what matters How to learn from the past without hindsight bias
Leveraging ChatGPT for Innovative Business Advisory Services
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Virtual
2.00 Credits
The major topics covered in this course include:Introduction to ChatGPT and its applications in the business advisory contextIn-depth exploration of enterprise evaluation methodologies like SWOT, PESTLE, BCG Matrix, McKinsey 7S Model, Ansoff Matrix, etc.Practical case studies demonstrating application of ChatGPT in accounting business analysisKey challenges faced by accounting firms and how ChatGPT can help overcome theseBest practices for implementing AI tools in the accounting sectorFuture opportunities and trends in AI-enhanced business advisory services
Surgent's Excel Lookups: Moving Beyond VLOOKUP Limitations
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Virtual
2.00 Credits
Using lookup functions as an alternative to direct cell references Understand the limitations of the VLOOKUP function Discover ways to move beyond these limitations
Surgent's Found It! Reporting Findings in Yellow Book and Single Audits
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Virtual
2.00 Credits
The types of findings reported in Yellow Book and single audits The Yellow Book and Uniform Guidance requirements for reporting findings How to really think through the elements of a finding to assist report users
Surgent's Top Individual Tax Planning Strategies
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Virtual
2.00 Credits
New Clean Vehicles (CV) and the Clean Vehicle Credit What the CV seller must provide to the buyer Credit for previously owned CVs Energy efficient home improvement credit Increase in age for required beginning date for RMDs Reduction in excise tax on RMD failures Indexing IRA catch-up limit Higher catch-up limit to apply at age 60, 61, 62 and 63 Withdrawals for certain emergency expenses Qualifying longevity annuity contracts (QLACs) One-time election for qualified charitable distribution (QCD) to split-interest entity; increase in QCD limitation
Surgent's Virtual Currency: Keeping Up with the Tax Code
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Virtual
2.00 Credits
Overview of virtual currency Property transactions with virtual currency Receiving virtual currency as payment Paying using virtual currency Charitable donations with virtual currency Gifting of virtual currency Form 8300 reporting
2025 Accounting & Auditing Update
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Online
3.00 Credits
Accounting Standards Updates Auditing & Accounting Yellowbook
Forensic Accounting: Finding Hidden Treasure in Tax Returns
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Virtual
4.00 Credits
The major topics that will be covered in this course include:The rules of IRS disclosure of tax informationUnderstanding the role of IRS transcriptsInterpreting the actions of the IRS in transcriptsFOIA requestsAnalyzing tax information and returns for financial leads
IRAs - Contributions & Distributions for Traditional, Roth, SEP & SIMPLE IRAs
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Online
8.00 Credits
An emphasis on newly enacted tax legislation affecting IRAs including the NEW final required minimum distribution (RMD) regulations Contribution limits to and tax treatment of distributions from Traditional, Roth, SEP and SIMPLE IRAs Deductible phase-out limits for Traditional IRA contributions for taxpayers that are active participants in qualified retirement plans Roth IRA contribution phase-out limits as well as tax-free qualified distributions Planning opportunities for conversions to ROTH IRAs Rollover rules to/from different retirement accounts and the one-rollover-per-year limitation The different options of receiving IRA distributions before age 59 ½ and avoiding the 10% early distribution penalty (including substantially equal periodic payments) The required minimum distribution (RMD) rules from IRAs needed to avoid the 50% penalty after the account owner turns age 72 or dies The tax ramifications of spouse and non-spouse beneficiaries and how this affects the RMD calculation after the account owner’s death Overview of health savings account (HSA) eligibility rules, contribution limits and distribution rules
Coaching the Next Generation of CPAs
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Virtual
2.00 Credits
The major topics that will be covered in this course include:Building a high-performing team comprised of multi-generational workers.How to effectively communicate with the millennial worker.Leveraging younger staff in business development opportunities.Measuring the productivity of a millennial workforce.
Revenue Recognition - Topic 606 Disclosures
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Online
1.20 Credits
Revenue Recognition Accounting
How to Gain Efficiencies in Your Accounting Processes and Program Operations
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Virtual
1.50 Credits
Financial reporting, accounting operations, accounting processes, automation, outsourcing, technology.
Like-Kind Exchanges
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Online
2.20 Credits
Like-kind exchanges (LKE) Qualified third party intermediaries (QI)
