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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.
Comprehensive Pass-Through Owners” Basis and Distribution Rules 26-27
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Webcast Only
8.00 Credits
Understand the four loss limitation rules applied on the owner's individual income tax return (i.e., basis, at-risk, passive, and excess business loss limitations) Determine how to calculate an owners" initial tax basis of his pass-through entity Learn how to correctly make annual adjustments to a pass-through owners" tax basis Identify what constitutes a debt basis for an S corporation shareholder Learn the tax ramifications of repaying loans to S corporation shareholders
Deception, Embezzlement, and Fraud 26-27
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Webcast Only
8.00 Credits
Narcissism Studies Fraud Embezzlement Technology used in scams
Surgent's Latest Developments in Government and Nonprofit Accounting and Auditing
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Webcast Only
8.00 Credits
Developing issues related to the Yellow Book and single audits Key AICPA developments affecting audits of governments and nonprofits The implementation of GASB No. 103 on financial reporting model improvements GASB No. 104 addressing disclosure of certain capital assets Impacts of recently applied governmental standards, recently issued implementation guide questions, and additional GASB projects (e.g., subsequent events) The essential disclosure requirements specific to not-for-profit organizations and strategies for enhancing clarity and value The advantages, challenges, and best practices for effectively presenting a measure of operations
Surgent's Tax Forms Boot Camp: LLCs, Partnerships, and S Corporations
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Webcast Only
8.00 Credits
Compare and contrast the tax consequences, opportunities, and pitfalls of operating a business as a partnership, LLC, or S corporation Reporting Requirements for Schedules K-2 and K-3 Form 7203, S Corporation Shareholder Stock and Debt Basis Limitations Gain a comprehensive understanding of income tax laws for S corporations from eligibility and election to tax return preparation, stock basis, and loss limitation issues Recognize and properly handle special pass-through items of income and expense Accurately prepare S corporation returns and reconcile book income to taxable income Accurately prepare partnership returns and reconcile book income to taxable income What the transactional method entails and how to report partners’ capital accounts under this method Properly handle the tax treatment of distributions to shareholders, partners, or members Understand the special restrictions and sanctions for tax year-end selection Review the basics of partnership and LLC formation and basis calculation Self-employment tax or NOT, for each entity Filling in K-1s correctly for S corporations, partnerships, and LLCs. Major changes in K-1 reporting on both partnership and S corporation forms and content The most frequently used forms and schedules, including some form “oddities”
Surgent's Mastering Client Management for Accounting and Finance Professionals
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Webcast Only
0.00 Credits
The evolving landscape of client expectations in the accounting profession Building strong and lasting client relationships through effective communication, empathy, and proactive service Implementing efficient client onboarding and engagement processes Leveraging technology to streamline communication, enhance collaboration, and deliver personalized service Effectively resolving client concerns and complaints Utilizing client feedback to continually improve your practice
Surgent's Stock vs. Asset Acquisitions of C Corporations
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Webcast Only
2.00 Credits
Advantages and disadvantages to buyer and seller of an asset acquisition and a stock acquisition Tax treatment of consulting agreements and covenants not to compete Sale of personal goodwill associated with an asset acquisition Tax consequences associated with a stock acquisition and an asset acquisition Acquisitive reorganizations Non-tax issues that must be considered when a corporation is acquired
CFO Series: Indespensible Skills Partnered with the Idaho Society
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Webcast Only
8.00 Credits
Understanding the need, How much is needed, when, what will it be used for, etc.? Keys to success: Planning, Understand how the use, stage, amount, how and when – impacts the decision. Unintended consequences to avoid. Low cost is not necessarily a sound option. What are the non-quantifiable factors that can change the financing decision? Details on the time-intensive processes. Common blunders when raising financing. The perils of choosing the wrong alternative or wrong investor! Trends in the modern workforce: demographics, generational shifts, remote work, and engagement. The true cost of talent: hiring, retention, and turnover. People as assets versus people as liabilities. The varied challenges in accounting for human capital. Metrics that matter: KPIs for employee performance and value. Integrating people costs into financial strategy. Navigating compliance, risk, and benefits. Who is your customer? How to segment your customers, Identifying and understanding your most valuable customers. What is solution-based planning for customer value? Recognizing internal customers (e.g., departments served by finance) Exploring profitability differences between customers with similar revenue. Creating and sustaining a customer value pyramid. The strategy-execution gap: common reasons why most strategic plans fail. Why should financial planning lead strategy? Evaluating the lifespan and relevance of your strategic plan. Building your strategy to include risk management. Building an adaptive, finance-focused strategic approach. What we should learn from the rise and fall of major companies. How to align financial metrics with strategy.
Fiduciary Taxation Part 1: Introduction to Form 1041 26-27
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Webcast Only
2.00 Credits
Introduction to the Fiduciary Entity and Basic Fiduciary Entity Flowchart Authorities & Disciplines in Fiduciary Accounting & Taxation Fiduciary Tax Rates and Brackets Introduction to Subchapter J 5 Basic Rules & Concept of Fiduciary Taxation and Steps to Calculating the Income Taxation of Trusts & Estates Use of a Tax Spreadsheet
Comprehensive FASB & AICPA Update for Tax Professionals 26-27
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Webcast Only
6.00 Credits
Broadly applicable ASU effective in 2025 and beyond Significant recent SAS Tax-basis financial statements
Comprehensive Pass-Through Owners” Basis and Distribution Rules 26-27
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Webcast Only
8.00 Credits
Understand the four loss limitation rules applied on the owner's individual income tax return (i.e., basis, at-risk, passive, and excess business loss limitations) Determine how to calculate an owners" initial tax basis of his pass-through entity Learn how to correctly make annual adjustments to a pass-through owners" tax basis Identify what constitutes a debt basis for an S corporation shareholder Learn the tax ramifications of repaying loans to S corporation shareholders
Deception, Embezzlement, and Fraud 26-27
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Webcast Only
8.00 Credits
Narcissism Studies Fraud Embezzlement Technology used in scams
The Best S Corporation, Limited Liability, and Partnership Update Course by Surgent
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Webcast Only
8.00 Credits
Discussion of key individual provisions of the One Big Beautiful Bill Act, such as TCJA provisions made permanent, new tip income deduction, new overtime pay deduction, Trump accounts, and the expanded SALT cap 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 Excess Business Loss Limitation Section 1244 Small Business Stock and Section 1202 Qualified Small Business Stock treatment and applicability Principles and considerations for nonresident withholding, composite payments, and passthrough entity taxes Partnership Distributions, Form 7217, and S Corporation Redemptions Thinking beyond §163(j) -- Interest Allocation Rules, Original Issue Discount, Applicable High Yield Discount Obligations, Convertible Corporate Debt Instruments, and Debt-Financed Distributions 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 Decentralized Autonomous Organizations (DAOs)
Fiduciary Taxation Part 2: Fiduciary Accounting & Simple Trusts 26-27
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Webcast Only
2.00 Credits
Review the Basic Concept of Fiduciary Duty Review the Basic Concept of Fiduciary Accounting Use of a Diagram to Distinguish Income and Principal Calculating Fiduciary Accounting Income Requirements of a Simple Trust Problem Example Spreadsheets Reflecting Fiduciary Accounting and Taxation of Simple Trusts as well as how Depreciation is Handled by a Fiduciary Entity Problem Examples Reflecting a Completed Form 1041 using Spreadsheet Calculations for Fiduciary Accounting and Taxation of Simple Trusts
Surgent's Reducing a Business Owner Client’s Exposure to Social Security and Self-Employment Taxes
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Webcast Only
2.00 Credits
Section 1402(a)(1) exclusions from the definition of self-employment income Application of the SE tax to members of limited liability companies Taking a self-employed owner's health insurance deductions against self-employment tax How using the S corporation and the MMLLC treated as a partnership can help reduce an individual's exposure to self-employment tax How hiring a spouse and/or child helps reduce self-employment tax Differentiating between income treated as self- employment income and income that is not self-employment income
Surgent's Schedules K-2 and K-3: Filing Requirements
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Webcast Only
2.00 Credits
IRS goals in requiring these schedules Detailed discussion of the domestic filing exception for 2023 tax year Filing requirements and exceptions for every part of Schedules K-2 and K-3 Examples based on client situations encountered in practice
Surgent's Preparation and Compilation Engagements Under the SSARS
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Webcast Only
4.00 Credits
Relevant sections of SSARS No. 21, Clarification and Recodification 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. 26, Quality Management for an Engagement Conducted in Accordance With Statements on Standards for Accounting and Review Services Proposed changes to the SSARS guidance Comprehensive sample engagement work programs for preparation and compilation engagements Prescribed form, specified line item, pro forma, and other engagement variations Complete illustrations of relevant engagement letters, reporting and other required communications for preparation and compilation engagements
Surgent's Successful Communication
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Webcast Only
4.00 Credits
The communication process and barriers that get in the way Techniques for overcoming barriers Understanding and self-assessment of each component of the communication process Gaining skills to listen more effectively, especially in stressful situations with heightened emotions Action plan to apply techniques in the workplace for communication success
AHI: Accounting Data Analytics
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Webcast Only
2.00 Credits
Accounting Data Analytics
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 Select Estate and Life Planning Issues for the Middle-Income Client
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Webcast Only
4.00 Credits
Changes to the lifetime estate tax exemption in light of proposed regulations More than 20 documents that should be reviewed that are neither a will nor trust Provisions you need in a will Trusts and other arrangements for children Durable powers of attorney for healthcare and for financial matters Realistic retirement goals Developments relative to estate tax, and the implications for planning