CPE Catalog & Events
Surgent's Management's Discussion and Analysis - What You Need to Know
Available Until
TBD
2.00 Credits
Member Price: $49
The overall importance of the rules and regulations with respect to the Management's Discussion and Analysis (MD&A) section of an entity's consolidated financial statements filed with the U.S. Securities and Exchange Commission (SEC) An overview of the SEC requirements in this area Best practices offered by the SEC Comment letter examples pertaining to this area
Surgent's Marijuana: A Generalized Business Viewpoint
Available Until
TBD
2.00 Credits
Member Price: $89
An overview of current state and federal laws governing marijuana A review of state boards of accountancy regarding marijuana How some financial professionals are capitalizing on the marijuana industry Providing auditing and tax services within the marijuana industry How accountants and other financial professionals can manage risk within this industry IRC Section 280E’s prohibition of deductions involving controlled substances A summary of various state taxation laws on marijuana Ethical issues for accountants who work in the marijuana industry Relevant banking regulations Growth projections
Surgent's Mastering Accounting for Income Taxes
Available Until
TBD
4.00 Credits
Member Price: $79
The sources of deferred tax assets and liabilities Calculating the deferred tax asset or liability Reporting income-tax expense and balance sheet items Defining, analyzing, and reporting uncertain tax positions Classification of deferred tax assets and liabilities Disclosure requirements Finalized and proposed changes to ASC 740, including ASU 2023-09, CAMT, and global tax transparency initiatives
Surgent's Mastering Accounting for Income Taxes
Available Until
TBD
4.00 Credits
Member Price: $129
The sources of deferred tax assets and liabilities Calculating the deferred tax asset or liability Reporting income-tax expense and balance sheet items Defining, analyzing, and reporting uncertain tax positions Classification of deferred tax assets and liabilities Disclosure requirements Finalized and proposed changes to ASC 740, including ASU 2023-09, CAMT, and global tax transparency initiatives
Surgent's Mastering Basis Issues for S Corporations, Partnerships, and LLCs
Available Until
TBD
4.00 Credits
Member Price: $79
Applicable coverage of any basis considerations within any recent tax legislation enacted before the presentation Discuss new pass-through basis calculations required as attachments to certain individual returns Excess business losses and NOLs Tax Basis Capital Account Reporting Requirements How §179 limitations affect basis and how the “tax-benefit” rule is applied S corporations: Beware of final IRS regulations regarding “open debt” of S corporations; 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 does not apply to certain S corporations; learn to apply the complex ordering rules and special elections that can have a big tax result; become aware of when you can have a taxable dividend in an S corporation; understand distributions of cash and property and post-termination transition rules, and temporary post-termination rules for eligible corporations LLCs and partnerships: Learn the detailed rules of §704 for preventing the shifting of tax consequences among partners or members; determine how to calculate basis under both §704 and for “at-risk” under §465; recognize how recourse, nonrecourse, and qualified nonrecourse debt can create significantly different tax results; review §754 step-up in basis rules; and learn how legislation cleans up the basis treatment of charitable contributions and foreign taxes paid
Surgent's Mastering Client Management for Accounting and Finance Professionals
Available Until
TBD
2.00 Credits
Member Price: $89
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 Mastering the Basics of Inventory Accounting
Available Until
TBD
4.00 Credits
Member Price: $129
Elements of inventory cost and full-absorption costing Valuation methodologies, including LIFO, FIFO, weighted average, and specific identification Obsolescence reserves LIFO accounting Differences between book and tax cost capitalization and related income tax accounting Retail inventory valuation methodology Physical inventory observation approaches Accounting issues related to consigned inventory Other challenging issues related to inventory accounting
Surgent's Mastering the Excel Lookup Functions
Available Until
TBD
2.00 Credits
Member Price: $109
A review of the various lookup functions, beyond VLOOKUP Which lookup works best for your situation? How to apply the many lookup functions Advanced lookup techniques like nested lookups, approximate matching, and handling errors effectively An in-depth review of the following functions: VLOOKUP/HLOOKUP, XLOOKUP, MATCH / INDEX, XMATCH, INDIRECT, FILTER, SORT/SORTBY, UNIQUE An overview of some newer functions
Surgent's Mastering the Offer in Compromise: Strategies for Preparation and Negotiation
Available Until
TBD
2.00 Credits
Member Price: $89
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 Max the Tax: Client Retention
Available Until
TBD
1.00 Credits
Member Price: $49
Importance of client retention Understanding client needs and expectations through client satisfaction surveys and analyzing client feedback Developing effective client retention strategies Fostering client loyalty Handling client complaints and issues through effective complaint resolution
Surgent's Max the Tax: Common Deductions
Available Until
TBD
1.00 Credits
Member Price: $49
Home office deduction Alimony payments Charitable contributions Medical expense deduction Home mortgage interest deduction State and local income tax (SALT) deduction Gambling winnings and losses
Surgent's Max the Tax: Crowdfunding
Available Until
TBD
1.00 Credits
Member Price: $49
How crowdfunding works The different types of crowdfunding programs Strategies for building a crowdfunding campaign
Surgent's Max the Tax: Crypto Craze
Available Until
TBD
1.00 Credits
Member Price: $49
Introduction to cryptocurrency and key terms Chronology of cryptocurrency Virtual currency taxation Information on any updated guidance
Surgent's Max the Tax: Entity Selection
Available Until
TBD
1.00 Credits
Member Price: $49
Choice of entity decisions Client consultation questions regarding entity selection
Surgent's Max the Tax: Equity Compensation
Available Until
TBD
1.00 Credits
Member Price: $49
Stock grants, including Restricted Stock Awards (RSAs), Restricted Stock Units (RSUs), and Performance Share Units (PSUs) Stock options and rights, including Incentive Stock Options (ISOs), Non-Qualified Stock Options (NQSOs), Stock Appreciation Rights (SARs), and phantom awards Employee Stock Purchase Plans (ESPPs) Equity awards and partnerships / S corporations
Surgent's Max the Tax: Metaverse
Available Until
TBD
1.00 Credits
Member Price: $49
Why accounting and other professionals should use the metaverse Where accountants and other professionals can find their space in the metaverse How the metaverse is changing the way we work
Surgent's Max the Tax: Schedule C
Available Until
TBD
1.00 Credits
Member Price: $49
Tips and tricks to prepare the Schedule C Income and expenses Tax invoice preparation Legal invoice Entertainment invoice Education invoice
Surgent's Max the Tax: Schedule E
Available Until
TBD
1.00 Credits
Member Price: $49
Business development Types of properties Rental property use Rental expenses Deductible expenses Repairs and maintenance Capitalization of expenses Depreciation Accounting methods Treatment of security deposits
Surgent's Max the Tax: Section 754
Available Until
TBD
1.00 Credits
Member Price: $49
How and why a partnership makes a 754 election The effect of the 754 election when an interest in a partnership is sold or inherited How the 754 election applies when a partnership makes a distribution of property to one or more of its partners How to make the 754 basis adjustment
Surgent's Max the Tax: Tax Impacts on Exit Planning
Available Until
TBD
1.00 Credits
Member Price: $49
Discussion of capital gain planning Transaction analysis and reporting Elements of a tax-free reorganization Overview of non-federal taxes: state tax implications, estate taxes, gift taxes, generation-skipping taxes, and property taxes