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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 Audit Skills Training Level 2: Preparing for Increasing Responsibilities in Public Accounting
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Webcast Only
8.00 Credits
Each module includes a lecture followed by in-class group case studies and activities. In this two-day course, the following two-hour modules will be presented: Day 1: Auditing accounts receivable Physical inventory observations Sampling fundamentals Assessing fraud risk in a financial statement audit Day 2: Auditing common investments Financial statement fundamentals SSARS refresher and attestation engagement overview Analytical procedures fundamentals
Surgent's Forms 1120-S and 1065 Return Review Boot Camp for New and Experienced Reviewers
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Webcast Only
8.00 Credits
Reviews of portions of error-prone “staff-prepared” Forms 1120-S and 1065 from client-provided information What are common errors preparers make and what are the areas generating malpractice claims? Initial administrative groundwork The importance of Schedule M-1. Learn how various schedules are related and learn how to self-review Reporting requirements and filing exceptions for Schedules K-2 and K-3 Don’t fall prey to reporting oddities When can seemingly separately stated Schedule K items actually be trade or business items to report on Forms 1120-S or 1065? Form 1120-S – What exactly is terminating S elections today? How do I recognize a second class of stock? Maintaining shareholder basis schedules; beware of final IRS regulations regarding “open debt”; the default method of calculating basis versus the election under §1367; can an S corporation distribute earnings and profits from C corporation years? Form 1065 – New tax reporting requirement for partners’ capital balances Why use §704(b) to maintain capital accounts; §704(c) regulations for preventing the shifting of tax consequences among partners or members; allocating recourse, nonrecourse, and qualified nonrecourse debt; a review of §754 step-up in basis rules Multiple checklists of efficient procedures to identify potential issues on an 1120-S or 1065 tax return
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”
The 10 Must Know Excel Features
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Webcast Only
2.00 Credits
The major topics that will be covered in this class include:Excel Tables: Master the use of Excel tables for efficient data management, including sorting, filtering, and structured references, to manage data more effectively.Custom Sorting: Get to grips with custom sorting options to organize data in a way that best suits your needs, enhancing data readability and analysis.XLOOKUP: Discover the power of XLOOKUP for advanced data retrieval, a game-changer for complex analysis, allowing you to extract specific data from extensive datasets with ease.SUBTOTAL: Gain proficiency in using the SUBTOTAL function, a versatile tool for calculating data in visible cells, ideal for analyses that require dynamic calculations.SUMIF(S): Explore the functionality of SUMIF and SUMIFS functions for conditional summing, crucial for precise budgeting, expense tracking, and financial reporting.Array Formulas: Dive into array formulas to perform multiple calculations on one or more items in an array, enhancing the efficiency of complex accounting computations.Data Validations: Learn to implement data validations to ensure data integrity and prevent errors in financial data entry, a critical skill for maintaining accurate accounting records.Slicers: Learn to use slicers for interactive data segmentation in tables and PivotTables, enabling accountants to quickly filter and analyze specific subsets of financial data.Conditional Formatting: Understand how to apply conditional formatting to highlight critical financial data points, trends, and variances, making data analysis and interpretation more intuitive.PivotTables: An introduction to PivotTables, one of the most powerful Excel features, for summarizing, analyzing, and presenting large sets of financial data in a digestible format.
Accounting for the Gig Economy
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Webcast Only
2.00 Credits
The major topics that will be covered in this course include:Characteristics unique to the gig economyIndependent contractor and employee classification considerationsRecordkeeping considerations for independent contractorsAccounting and reporting issues for gig economy participantsAudit and attestation for clients who participate in the gig economyTax and regulatory considerationsThe CPA as a trusted advisor for independent contractors
Form 1041 Advanced Series Part 1: Why Complex Trusts are Complicated 26-27
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Webcast Only
2.00 Credits
How to Identify a Complex Trust and the Complications that Arise with Complex Trusts The Importance of Recognizing the Tier System used by Complex Trusts The Advantages and Requirements of the 65-day Rule Special Issues Related to the Charitable Contribution Deduction Use of a Checklist for Complex Trusts
Tax Practice Conduct Standards: Circular 230 and AICPA Statements 26-27
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Webcast Only
4.00 Credits
Federal and California statutory and regulatory standards governing tax preparers: Preparer penalty provisions, Circular 230 and; AICPA Statements on Standards for Tax Services Tax shelter and reportable transaction issues in depth Attorney-client, Sec. 7525 and work product privilege issues and Kovel arrangements
GAAP Update 26-27
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Webcast Only
8.00 Credits
Equity method investments and joint ventures Changes in U.S. GAAP financial statement presentation and disclosure requirements Accounting and disclosure for crypto assets Various other Accounting Standards Updates (ASUs) issued during 2023 through 2026 FASB Technical Projects and Agenda, including recently exposed Proposed ASUs
Auditing Standards: A Comprehensive Review 26-27
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Webcast Only
16.00 Credits
Efficient audit planning, documentation and research Risk assessment procedures relate control risk to substantive testing and reduce the risk of lawsuits Fraud requirements Testing management's estimates Auditing standards
Executive Presence, Personal Brand: Structure Your Narrative
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Webcast Only
1.00 Credits
The major topics that will be covered in this course include:Components of executive presenceAudience-centered elevator pitch structureProfessional value proposition frameworkStructuring a concise executive biographyAligning personal narrative with organizational valueCommon pitfalls in professional self-presentationApplication and refinement exercise
Schedule K-1: What is it & What do I do with it?
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Webcast Only
2.00 Credits
The major topics that will be covered in this course include:Overview of Schedule K-1 for Partnerships, S Corporations, and Estates/TrustsReporting Schedule K-1 information on Form 1040Basis limitations, loss limitations, and material participation rulesQualified Business Income (QBI) Deduction and Schedule K-1 integrationSchedules K-2 and K-3 requirements
Taxation of Tips and Overtime Under OBBBA
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Webcast Only
2.00 Credits
$12,500 deduction per individual for qualified overtime pay Payment of overtime under the Fair Labor Standards Act (FLSA) Calculating the “premium portion” of the extra half-time pay Social Security and Medicare withholding Employer furnishing the record of qualified overtime compensation to employees Definition of a qualified tip IRS list of traditionally-tipped occupations $25,000 deduction for reported tips The transition rule allowing employers to indicate the approximate amount designated as tips or overtime State tax issues relating to tips and overtime Changes in the W-2 reflecting new employer reporting responsibilities
The Ethics of Care in the Workplace
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Webcast Only
2.00 Credits
The major topics that will be covered in this class include:Ethical Values and PrinciplesCompassionManaging ExpectationsRespect and HumilityAttribution Theory
What If Your Client Didn't Take Reasonable Compensation
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Webcast Only
1.00 Credits
The major topics that will be covered in this course include:Review best practices to help your client evaluate if an S election is an appropriate choiceHow to be proactive and head off common reasonable compensation issues before they happenExplore strategies for cash management if cash isn't available at year endExplore what’s at stake when reasonable compensation isn’t paid timely
Accountants and Malpractice: Can We Get Sued for This?
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Webcast Only
2.00 Credits
The major topics that will be covered in this class include:How accountant liability is a very real threat in today's litigious society.A discussion of scenarios in which accounting professionals can find themselves inadvertently involved in a lawsuit.Pitfalls in which the accountant may find him- or her- self while dealing with clients.Real-life examples from the speaker's extensive experience as a practitioner and as an expert witness in accounting malpractice cases.
Form 1041 Advanced Series Part 2: Cash & Property Distribution Issues 26-27
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Webcast Only
2.00 Credits
Calculating DNI & the Distribution Deduction Determining Types of Distributions and Whether a Distribution "Carries Out" DNI In-Kind Distributions & the Impact on the Distribution Deduction Depreciation and the Distribution of In-Kind Property Distributions that Result in "Kenan Gain" Funding a Pecuniary Bequest with Depreciated Property IRC Sec. 643(e)
Surgent's Where To Live in Retirement
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Webcast Only
2.00 Credits
Does continuing to live at the current location meet retirement goals and lifestyle? Are there family concerns such as an elderly parent that prevent moving away from the current location? Is the current location affordable when income from a salary ceases? What health concerns are there that would limit the ability to move to another location? Is an assisted living facility something that should be considered now or in the future and is a suitable one available? What happens if a person is disabled while retired? Are there state and local tax considerations that would encourage staying in place or moving? Are there climate and weather concerns that would encourage a person to stay in place or move to a more desirable location? Should a retiree downsize?
Tax Depreciation: Review and Update
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Webcast Only
2.00 Credits
The major topics that will be covered in this class include:Recent tax legislation and developments related to capitalizationEligible property for Section 179 and Section 168(k)Discussion of the Section 179 deduction and its use to depreciate real propertyThe Section 168(k) deduction and its use to depreciate real propertyDisposition of segments of real propertyExchanges of tangible personal property after repeal of the like-kind exchange rulesOther related topics
Surgent's Ethics for the Industry Accountant
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Webcast Only
4.00 Credits
Core values of being a CPA Critical thinking errors as they relate to ethical dilemmas Objectivity, professional skepticism, and subordination of judgment Professional code of ethics and conduct AICPA Ethics Codification Ethics enforcement process Impact of ethical and unethical conduct on the CPA profession Real disciplinary cases to illustrate critical points
Surgent's Top Ten Questions from Partnership Clients Regarding the Section 754 Election
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Webcast Only
4.00 Credits
How does a partner compute his or her basis in a partnership? What is the difference between a partner’s inside and outside basis? What is the difference between a partner’s capital account and partner’s outside basis? How does Section 732(d) impact the buyer of a partnership interest? How does a partnership report a Section 754 election on the partnership’s tax return? How does a partnership make a Section 754 election? How does a partnership make a Section 743(b) adjustment? How does a partnership make a Section 734(b) adjustment? How is a Section 743(b) adjustment or Section 734(b) adjustment allocated to the assets of a partnership? How is a Section 743(b) adjustment allocated within the class of ordinary income property and capital gain property?