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CPE Catalog & Events
CPE & Event Classes
MTCPA offers thousands of live and online courses to support your professional development. Our goal is to strengthen your knowledge and help you achieve even greater success.
Most MTCPA courses are offered in both LIVE (In-Person) and VIRTUAL formats—MTCPA Webcasts (in-house) or Webinars (other providers).
Looking for flexibility? Explore Anytime CPE, our on-demand learning platform. Choose individual courses or an all-access subscription to our full Anytime library. Click the Anytime CPE tab below to get started!
Courses are listed by format. Be sure to choose the correct tab below to view and register for the class you want.
Surgent's The Essential Multistate Tax Update
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Webcast Only
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
Surgent's Advising a Client Regarding the Tax Consequences Associated with Buying or Selling a Business
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Webcast Only
3.00 Credits
Due diligence checklist items Asset sales and stock sales and their attendant results to buyers and sellers Section 1060 and the residual method Selling sole proprietorships, partnerships, and corporations Consequences of making a Section 754 election with adjustments under Sections 743(b) and 734(b) Section 338 and Section 338(h)(10) elections Allocating some of the purchase price of a business to personal goodwill Partnership distributions to retiring partners under Section 736(a) and 736(b) Consulting agreements and employment agreements as between buyers and sellers Advantages of a C corporation having Section 1202 stock
Surgent's Adapting to OBBBA Changes: A Strategic Review
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Webcast Only
2.00 Credits
Business losses The SALT cap Implementing Section 1202 changes Form 1099 reporting changes Business meals Health care–related issues Family and medical leave Other crucial OBBBA provisions
Surgent's Tax Research
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Webcast Only
2.00 Credits
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 Preparing Not-for-Profit Financial Statements
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Webcast Only
8.00 Credits
Key requirements, options, and disclosures related to each of the basic financial statements The reporting of functional and natural expense information Core not-for-profit accounting requirements related to conditional and unconditional contributions, promises to give, restrictions, designations, contributed services, net assets, special events, the classification of expenses, and more
Surgent's The Complete Guide to Payroll Taxes and 1099 Issues
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Webcast Only
8.00 Credits
Payroll tax requirements for wages, including wages subject to the .9 percent tax, employee benefits and reimbursements, nonqualified deferred compensation, stock options, and tips Fringe benefits issues, such as health insurance, life insurance, cafeteria plan benefits, accountable and non-accountable plans, standard mileage rates, and per diem rates Special issues -- Using a common paymaster, how to file W-2s after a takeover, merger, or acquisition, and state and local tax withholding Statutory employees, independent contractors, and possible changes to §530 relief Penalties -- Who is a responsible person? Expenses and gross-up calculations Pension issues and payroll taxes including SIMPLE plans, and §401(k) and pension distributions The Electronic Federal Tax Payment System (EFTPS) Forms I-9, W-9, W-2, 1099, 1099-NEC, SS-8, and 940 Understanding payroll tax responsibilities in the gig economy
Surgent's Starting a Small Business: What Every Trusted Advisor and Entrepreneur Needs To Know
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Webcast Only
0.00 Credits
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
Surgent's Top Individual Tax Planning Strategies
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Webcast Only
2.00 Credits
Extension and enhancement of reduced rates and the standard deduction The temporary senior deduction Extension and enhancement of increased Child Tax Credit Extension and enhancement of increased estate and gift tax exemption amounts Contributions to ABLE accounts and benefitting from the Saver’s Credit Increased SALT deduction Deduction for car loan interest Using Trump Accounts Extension and enhancement of paid family and medical leave credit Enhancement of Adoption Credit, the dependent care assistance program and the child and dependent care tax credit Tax credit for contributions of individuals to scholarship granting organizations Additional expenses treated as qualified higher education expenses for purposes of 529 accounts Individual charitable contributions Health savings account related tax changes
Surgent's Adapting to Today’s Changing Accounting Landscape
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Webcast Only
1.00 Credits
Evolving accounting landscape Data complexity in accounting and tax Value-added billing Artificial Intelligence Shifting client expectations Navigating regulatory uncertainty The impact of accountants on society Embracing change and innovation Pipeline challenges
Balance Sheet Management: The Least Understood Risk” 26-27
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Webcast Only
4.00 Credits
Intentionally managing your balance sheet to reduce risk. Properly balance debt and equity versus other funding sources. Know the balance sheet pitfalls and risks to avoid. Understand the analysis and decision-making process through real-world examples and five interactive case discussions.
Ethical Intelligence: Global Case Studies & Standards 26-27
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Webcast Only
4.00 Credits
Ethical Responsibilities for CPAs AICPA Code of Professional Conduct PCAOB Independence & Ethics Sarbanes—Oxley Act Circular 230 Foreign Corrupt Practices Act Whistleblower & Reporting Duties (incl. Dodd-Frank) California State Board Ethics & Enforcement Data Privacy & Confidentiality (CCPA/CPRA)
Surgent's Guide and Update to Compilations, Reviews, and Preparations
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Webcast Only
4.00 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 SSARS No. 27, Applicability of AR-C Section 70 to Financial Statements Prepared as Part of a Consulting Services Engagement Sample comprehensive engagement work programs for preparation, compilation, and review engagements
Surgent's Data at 30,000 Feet: Traveling Smart with Client and Personal Information
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Webcast Only
2.00 Credits
CPA responsibilities for client data Understanding the risks while traveling Legal and regulatory landscape CPA-specific considerations Data protection techniques and tools Policy and technical safeguards Pre- and post-travel protocols Employee education and compliance
Surgent's Strategies for Maximizing Social Security Benefits
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Webcast Only
2.00 Credits
Eligibility rules for retirement, spousal, divorced spouse, survivor, and family benefits Understanding the new age of deemed filing How dual entitlement is calculated and how it affects benefit outcomes Key factors in deciding when to claim Social Security benefits Coordinating work and benefits, including the earnings test and its effect on income Managing Social Security to maximize after-tax cash flow, avoid higher Medicare premiums, and protect the survivor Updates related to recent legislation, including the SSFA and the OBBBA
Surgent's Federal Tax Update
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Webcast Only
4.00 Credits
Comprehensive coverage of individual provisions of the One Big Beautiful Bill Act, including but not limited to: TCJA provisions made permanent New Tip Income Deduction New Overtime Pay Deduction New Car Loan Interest Deduction New Temporary Senior Deduction Expanded SALT Cap Trump Accounts Comprehensive coverage of business provisions of the One Big Beautiful Bill Act, including but not limited to: Bonus Depreciation made permanent Increased §179 deduction Changes to §174 R&E Expenditures Changes to §163(j) Form 1099/1099-K changes Qualified Small Business Stock Exclusion The Gig Economy - examine key tax implications for gig workers, including Independent Contractor vs. Employee classification challenges and employer reporting responsibilities Timely coverage of breaking tax legislation Advanced practice, reporting, and other issues intertwined with advanced planning and discussion ideas
Accounting for Crypto Assets 26-27
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Webcast Only
1.00 Credits
Scope and criteria for crypto assets under ASC 350-60 Initial recognition and subsequent fair value measurement under ASC 820 Presentation on the balance sheet and income statement; required annual and interim disclosures
Surgent's Mastering the Offer in Compromise: Strategies for Preparation and Negotiation
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Webcast Only
2.00 Credits
Introduction to the OIC program Types of OICs Eligibility criteria Financial analysis Offer amount calculation Preparing Forms 656 and 433-A(OIC)/433-B(OIC) Supporting documentation and strategy OIC submission and IRS review process Appeals and negotiation techniques Best practices and common pitfalls Real-world scenarios and case studies
Surgent's Advising a Client Regarding the Tax Consequences Associated with Buying or Selling a Business
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Webcast Only
3.00 Credits
Due diligence checklist items Asset sales and stock sales and their attendant results to buyers and sellers Section 1060 and the residual method Selling sole proprietorships, partnerships, and corporations Consequences of making a Section 754 election with adjustments under Sections 743(b) and 734(b) Section 338 and Section 338(h)(10) elections Allocating some of the purchase price of a business to personal goodwill Partnership distributions to retiring partners under Section 736(a) and 736(b) Consulting agreements and employment agreements as between buyers and sellers Advantages of a C corporation having Section 1202 stock
Surgent's Ethical Considerations for the CPA
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Webcast Only
4.00 Credits
Examine the CPA's role in today's economy Compare similarities and differences between individual and business ethics Explore the link between ethics, integrity and scruples Discuss the basic attributes of ethics and professional conduct Review the history of the CPA profession and the CPA's requirement to adhere to ethics policies and codes of conduct Review the AICPA's Code of Professional Conduct and a CPA's responsibilities to the public, clients and colleagues Discuss the common rules and statutes faced daily in the CPA profession. Case studies may also be utilized to present potential ethical dilemmas CPAs may face during their careers Review CPA Independence violations by current legal case examples
AI — It’s Here and It’s Time to Get On Board 26-27
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Webcast Only
8.00 Credits
An overview of AI. What it is and how it works. How AI fits into the technology landscape. A look at how Artificial Intelligence is used now and what the future holds.