CPE Catalog & Events

Understanding the New Forms K-2 and K-3

The major topics covered in this class include:Introduction to Schedules K-2 and K-3Review the filing requirementsDiscuss the different parts of the schedules and what needs to be included

The Best Federal Tax Update Course by Surgent

Congressional Budget Reconciliation Process - explore how this powerful legislative tool allows Congress to fast track tax law changes and how it could be used to enact significant tax reforms in the current political climate President Trump's tax proposals - review key components of President Trump's tax agenda, including a tip income exemption, overtime pay relief, Social Security tax exemption, auto loan interest deductibility, SALT deduction modifications, a lower corporate tax rate, restoration of 100% bonus depreciation, immediate R&D expensing, and permanent extension of select TCJA provisions Potential expiration of select TCJA provisions - understand the implications for individual and business taxpayers as key provisions of the TCJA approach sunset dates Tariff policy and implementation - analyze the use of tariffs as a fiscal and trade policy tool Digital assets and tax implications - understand the new Form 1099-DA for reporting digital asset transactions, along with updated IRS guidance on cryptocurrencies, NFTs, and broker responsibilities Artificial intelligence - discover how AI and generative tools are transforming tax practices, as well as how the IRS is leveraging AI to enhance audit selection Form 1099-K reporting requirements - understand the evolving IRS thresholds and rules for third-party payment platforms Sale of Passthrough Entity Interests and Net Investment Income Tax - analyze the tax implications of selling interests in passthrough entities, including relevant examples, and how the Net Investment Income Tax (NIIT) applies to these transactions  The Gig Economy - examine key tax implications for gig workers, including Independent Contractor vs. Employee classification challenges, reporting responsibilities, and the impact of the 2024 Department of Labor Final Rule on worker status Timely coverage of breaking tax legislation Practice aids, including all the numbers applicable for the current year -- inflation-adjusted amounts, mileage rates, retirement contributions, and more Advanced practice, reporting, and other issues intertwined with advanced planning and discussion ideas

Surgent's Adapting to Today's Changing Accounting Landscape

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

Unlocking Deep Secrets: Case Studies in Financial Analysis

The major topics that will be covered in this course include:Overview of financial statement analysisThe impact of GAAP on financial analysisOverview of the Balance SheetOverview of the Income StatementThe importance of the Statement of Cash FlowsCommon Size AnalysisTrend AnalysisProfitability Ratio AnalysisLiquidity Ratio AnalysisSolvency Ratio Analysis

Controls to Secure the Growing Digital Footprint

The major topics covered in this course include:Securing individual documentsProtecting information resident in the CloudSecuring data stored on or accessed by mobile devices

How Much Are Your Ethics Worth?

The major topics that will be covered in this class include:Understanding ethicsAvailable tools to aid in ethical decision makingThe role of bias in making ethical decisionsApplication through case studies

Crucial Real Estate Taxation Insights: Part 4

Common types of real estate professionals. Like-kind strategies. Ordinary income recapture on the sale of real estate. Important considerations in allocating the sales prices of real estate in a written agreement.

Form 1041 Advanced Series Part 4: Post Mortem Considerations 25-26

A Review of the Expansive Nature of Trust Administration The Use of Post-Mortem Elections The Use of an Administrative Trust & its Advantages Choosing a Fiscal Year for the Administrative Trust The Successor Trustee of an Administrative Trust and whether the Trust is Simple or Complex Making the Sec. 645 Election, its Duration , Advantages and Disadvantages

Internal Control Changes for Remote Workers

The major topics covered in this course include:The benefits and pitfalls of remote employees.How to maximize the value provided by distance workers.Policies, procedures, and control measures designed for a more geographically dispersed workforce.

Surgent's Home Office Rules

Calculating the home office deduction Actual expense method Simplified expense method Definition of a home for purposes of the home office deduction Whether working-from-home employees can claim a home office deduction What is a “separate, identifiable space?” The “regularly and exclusively used” rule Defining a “principal place of business” Meeting clients, patients, and customers More than one trade or business Special rules that apply to daycare providers Separate, free-standing structures Depreciating the home

Surgent's Introduction to Required Minimum Distributions

How SECURE Act 1.0 and SECURE Act 2.0 changed the RMD rules What is an RMD? Who is subject to RMDs? The types of accounts subject to RMDs How to calculate an RMD How to determine if a distribution can be an RMD How to determine which life expectancy table must be used when calculating an RMD The rollover and transfer rules during an RMD year IRS penalties for non-compliance with RMD regulations Applying RMD strategies to different plan types When RMDs can and cannot be aggregated How to correct an RMD shortfall How to get a waiver of the excise tax on an RMD failure The tax implication of an RMD How to donate an RMD tax-free How to determine the RMD rules that apply to a beneficiary

Surgent's Privacy and Security Training: Obligations of Confidentiality and Safekeeping

Obligations of confidentiality and safekeeping Security best practices to apply beyond work Likely causes and effects of a large-scale cyberattack Email security best practices Remote work security Mobile device security Internet of Things (IoT) risks Public Wi-Fi risk and the importance of using a VPN Recognizing and avoiding text message/phone call phishing Data loss prevention (DLP)

The Ethic of Teamwork

The major topics that will be covered in this course include:Virtue ethicsTeam dynamicsCharacteristics of highly effective teamsMeeting managementTeam communicationDecision making

Surgent's Proven Controls to Steer You Clear of Fraud

The price of fraud – ACFE’s Report to the Nations Deviant workplace behavior Combating fraud with controls Controls used by fraud victim organizations and suggestions for better implementation Fraud’s new frontier Corporate social, environmental, governance, and equity/inclusion reports and audits

Cybersecurity for the Small Tax Firm?

S Corporations: Calculating Shareholder Basis

The major topics that will be covered in this course include:Discuss the calculation of basis when the entity is formed including the impact of contributed propertyExplain the importance of shareholder loans to the entityUses a comprehensive example to illustrate the mechanics of the basis determination processSchedule K-1 Basis and Form 7203Discuss how basis is impacted by distributions of corporation propertyExplain how basis is impacted by sale/or liquidation of the S corporation interestDiscuss how S corporation losses impact Form 1040 Schedule E reportingShow how to get from the Schedule K-1 information to the basis calculations

ChatGPT Bootcamp for CPAs with John Higgins

The major topics that will be covered in this course include:Review the history of ChatGPTTour of the ChatGPT app and how to use itSetting up a ChatGPT account (free & premium)Variety of hands-on case study examples for accounting, finance and taxA look under the hood at how ChatGPT worksCaution - how to avoid risks in using ChatGPTA look into the future potential for AI in business

Surgent's Weekly Expert Hour

Each week’s topics will change based on the most critical issues affecting financial professionals

Keeping Up with the FASB

The major topics covered in this class include:Review of current items on the FASB agendaDiscuss the new revenue recognition standardProvide an update on the new lease accounting standardAddress U.S. GAAP alternatives for certain entities

Surgent's More Money at the End of the Month: Strategic Ways to Improve Cash Flow

How to optimize cash flow Qualitative evaluations: core earnings and sustainable growth Quantitative evaluations: liquidity ratios Increasing customer base vs. payment terms Business cycle and cash Behavioral finance biases Managing head count Other potential areas of excess cost