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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 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 Schedules K-2 and K-3: Preparation of Forms
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Webcast Only
2.00 Credits
How to read and complete Parts II and III for Foreign Tax Credit Understand attachment requirements in Part I Practical tips on how to tackle Parts IV and IX for corporate partners How to correctly fill out Part X for foreign partners Comprehensive examples for operating, real estate rental, and investment partnerships with filled-in sample forms
Surgent's The Road Ahead: Critical OBBBA Changes Impacting Accounting and Finance Professionals
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Webcast Only
2.00 Credits
Marginal tax rates effective in 2025 and beyond The QBI deduction Qualified residential interest Child Care Credit Miscellaneous itemized deductions, including the educator deduction Rollovers from 529 plans to ABLE accounts Additional expenses treated as qualified higher education expenses for purposes of 529 accounts Termination of credits for environmentally clean autos and expenditures Other timely topics
Surgent's Update on the SECURE 2.0 Act
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Webcast Only
2.00 Credits
Mandatory automatic enrollment for new plans Part-time worker eligibility expansion Higher catch-up limit to apply at age 60, 61, 62, and 63 Change in the credit for small employer pension plan startup costs $2,000 saver’s match Changes in pooled employer plans Multiple employer 403(b) plans Increase in age for required beginning date for mandatory distributions Indexing IRA catch-up limit Treatment of student loan payments as elective deferrals for purposes of matching contributions Application of credit for small employer pension startup costs to employers who join an existing plan Small immediate financial incentives for contributing to a plan Withdrawals for certain emergency expenses Starter 401(k) plans for employers with no retirement plans Recovery of retirement plan overpayments Tax treatment of IRAs involved in a prohibited transaction Clarification of substantially equal periodic payment rule
Surgent's Handbook for Mastering Basis, Distributions, and Loss Limitation Issues for S Corporations, LLCs, and Partnerships
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Webcast Only
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
How to Review Financial Statements 26-27
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Webcast Only
4.00 Credits
Practice reviewing financial statements Financial statement case studies
Comprehensive Update: FASB, AICPA (SAS, SQMS, SSARS & Ethics) 26-27
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Webcast Only
8.00 Credits
ASU effective in 2024 and beyond Recent SAS Selected ethics interpretations
Federal Tax Update: Individual Form 1040 26-27
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Webcast Only
8.00 Credits
Review of recent federal legislation and administrative rulings Review of recent modifications to tax forms Review of small business tax law and administrative update changes Review of retirement plan changes Overall review of tax practice and procedures
How Changes in Business Methods Affects Internal Control 26-27
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Webcast Only
8.00 Credits
How is business changing. What is driving the change and how long will it last. How specifically is an organizations control system important. What steps are needed to "keep up" with the upheaval.
Surgent's Annual Accounting and Auditing Update
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Webcast Only
8.00 Credits
Recently issued FASB Accounting Standards Updates, PCC Update, and items on the FASB’s Technical Agenda Recently issued ASUs covering derivatives, credit losses under ASC 326, government grants, and expense disaggregation FASB Final PIR Report for Leases (Topic 842) Statement on Quality Management Standards: SQMS 1, SQMS 2, and SQMS 3 Proposed SAS on the auditor’s responsibility relating to fraud Recently issued SASs and other AICPA activity Recently issued PCAOB standards and SEC rulemaking activities Other important A&A practice matters
Surgent's The Americans with Disabilities Act and the Family and Medical Leave Act
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Webcast Only
2.00 Credits
Definitions of key terms under the FMLA, including covered employer, eligible employee, and serious health condition Timing and types of leave under the FMLA Calculating leave time under the FMLA Employer and employee notice requirements The definition of a “disability” under ADA An employer’s obligation to provide employees with a reasonable accommodation under the ADA Guidance on engaging in the interactive process Dos and don’ts of medical certifications The interplay between the Americans with Disabilities Act and the Family and Medical Leave Act
Surgent's Understanding How the IRS Rewards Whistleblowers
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Webcast Only
2.00 Credits
Overview of the law that authorizes the IRS to reward whistleblowers who submit information leading to recovery Review of the whistleblower claim process Criteria for eligible claims Case studies of significant claim recoveries paid by the IRS to whistleblowers Issues underlying whether a practitioner should ever act as the whistleblower Addressing delays inherent in the whistleblower claim process The structure and role of the Whistleblower Office Best practices for the submission of a good whistleblower claim Working with other governmental divisions in processing whistleblower claims A brief overview of other, non-IRS whistleblower claims
Surgent's Business Law for Small Business Owners
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Webcast Only
4.00 Credits
Contract principles Legal issues related to various types of business organizations Worker classification Employee rights and the duties of employers Real property law
Surgent’s Weekly Expert Hour
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Webcast Only
1.00 Credits
Each week’s topics will change based on the most critical issues affecting financial professionals
Surgent's Social Security: Dispelling Common Myths with Essential Truths
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Webcast Only
2.00 Credits
Will Social Security be there for me? How is my benefit calculated? Can I claim my benefit and work too? When do I stop paying Social Security taxes? Why does my government pension cause my benefits to be reduced? Can I claim spousal benefits now and my own later? What is my breakeven? Can I claim benefits from my ex-spouse? What do you mean I may pay taxes on my income benefits? … and more!
Surgent's A Complete Guide to Reporting Form 1099-DA
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Webcast Only
2.00 Credits
Definition of a digital asset for purposes of Form 1099-DA What is a sale of a digital asset affected by a broker on behalf of another person? Mandatory 2025 reporting of gross proceeds information and voluntary reporting of basis information Treatment of sales of digital assets Who is a broker for purposes of Form 1099-DA? Information required to complete Form 1099-DA Reporting closing transactions and covered securities Who is a processor of digital asset payments? How many transactions to report on each Form 1099-DA and how many forms to file for each transaction Optional reporting methods for digital asset transactions Substitute statements for the Form 1099 Reporting a disposition of digital assets held by a widely held fixed investment trust
Surgent's Yellow Book and Single Audits: How to Stay in Good Graces and Out of Bad Places with Your Peer Reviewer
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Webcast Only
4.00 Credits
The key requirements and audit areas that peer reviewers focus on when reviewing Yellow Book and single audit engagements Avoiding common pitfalls seen in Yellow Book and single audits How to improve your performance on Yellow Book and single audits while staying in good graces with your peer reviewer
The Best Individual Income Tax Update Course by Surgent
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Webcast Only
8.00 Credits
Comprehensive coverage of the One Big Beautiful Bill Act Review of key components of President Trump's tax bill, 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 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 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 Real Estate professional requirements Review of pertinent cases and rulings affecting taxpayers 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 Employee Stock Options: What Financial Professionals Should Know When Advising Their Clients
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Webcast Only
2.00 Credits
What stock options are and why they are growing in popularity How stock options work, including the process of conveyance and vesting How to exercise stock options and the implications from doing so The risks associated with stock options and how to manage exposure Tax consequences and updates regarding stock options Strategies for selecting the best time to exercise stock options The difference between the two types of stock options: non-qualified and incentive The basic terminology relevant to owning and exercising options
Surgent's Ethics for Tax Professionals
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Webcast Only
2.00 Credits
What does practicing before the IRS mean? Who may practice before the IRS? What should a tax preparer do if he or she has knowledge of a client's omission of income from a tax return? May a tax preparer rely on the work of other tax return preparers? May a tax preparer rely on and use client-provided information? Standards associated with giving advice to clients Abolition of the disclaimer requirement When must a tax preparer examine a client’s books and records?