CPE Catalog & Events
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
Surgent's Maximizing Your Social Security Benefits
Available Until
TBD
8.00 Credits
Member Price: $159
Comprehensive coverage of the One Big Beautiful Bill Act Retirement benefits: What the amount of benefits is in various circumstances Spousal benefits: Should a spouse return to work? What benefits does a spouse have, and when and how do they relate to benefits decisions by the client? Claiming Social Security: Advantages and disadvantages at ages 62, full retirement age, and 70 Planning: What clients approaching retirement age should consider now with respect to benefits for them, their spouses, and their children Coordinating benefits: Should you take Social Security first and higher-balance IRA distributions later, or take IRA balances first and enhanced Social Security benefits later?
Surgent's Multistate Income Tax Issues
Available Until
TBD
4.00 Credits
Member Price: $79
Emerging sales tax topics: Elimination of the physical presence standard in determining nexus (Wayfair case); economic nexus for remote sellers; assisting remote sellers in determining a plan of action in states that enforce economic nexus Emerging compliance issues in the new sales tax economy Income Tax (and other forms of tax): Economic nexus (taxation without physical presence) Will states shift away from income tax and increase reliance on sales tax after Wayfair? Treatment of Tax Cuts and Jobs Act by the states: presence of intangible property; is P.L. 86-272 still valid? When to consider voluntary compliance even though the laws do not dictate a sales tax responsibility
Surgent's Multistate Tax Update
Available Until
TBD
8.00 Credits
Member Price: $159
The domicile dilemma: Issues for individuals with homes in multiple states; traveling employees; where to withhold? Emerging sales tax topics: Elimination of the physical presence standard in determining nexus (Wayfair case); economic nexus for remote sellers; assisting remote sellers in determining a plan of action in states that enforce economic nexus Emerging compliance issues in the new sales tax economy Income Tax (and other forms of tax): Economic nexus (taxation without physical presence) Will states shift away from income tax and increase reliance on sales tax after Wayfair? Treatment of Tax Cuts and Jobs Act by the states: Attributional and agency nexus; presence of intangible property; is P.L. 86-272 still valid? Income-tax apportionment issues: Prevalence of the single sales factor; determining the type of property being sold; sourcing of income from intangible property and services; sourcing of service income; Market Based versus Cost of Performance Pass-through problems: Nexus issues for interest owners Treatment of the 199A deduction for pass through entities by states: Withholding issues; sourcing of income; taxation at the entity level Practical considerations in dealing with multistate taxation: Dealing with state nexus questionnaires When to consider voluntary compliance: Responsibility of officers, members, partners, and shareholders; planning ideas and opportunities; updates on pending federal legislation relative to state tax
Surgent's Navigating AI Compliance: The EU AI Act for U.S. Finance and Accounting Leaders
Available Until
TBD
2.00 Credits
Member Price: $109
Introduction to the EU AI Act: background, objectives, global relevance, and extraterritorial scope Key provisions and risk classifications: prohibited, high-risk, limited-risk, and general-purpose AI systems; prohibited AI practices Compliance requirements for high-risk AI systems: technical documentation, data governance, and human oversight requirements; importance of risk management and transparency obligations Practical steps for U.S. professionals: strategies to align with EU compliance standards; anticipating future regulatory developments
Surgent's Navigating Your Client Through the IRS Appeals Process
Available Until
TBD
4.00 Credits
Member Price: $129
Preparing a valid Appeals Protest for small case requests when tax, penalties, and interest for each period are $25,000 or less Writing and filing a Formal Protest, including required information Alternative Dispute Resolution options available to clients Negotiation and time limitations Preparing and submitting a Tax Court petition to preserve a client’s rights
Surgent's Navigating Your Client Through the IRS Appeals Process
Available Until
TBD
4.00 Credits
Member Price: $79
Preparing a valid Appeals Protest for small case requests when tax, penalties, and interest for each period are $25,000 or less Writing and filing a Formal Protest, including required information Alternative Dispute Resolution options available to clients Negotiation and time limitations Preparing and submitting a Tax Court petition to preserve a client’s rights
Surgent's New York: Avoiding Harassment and Discrimination in the Workplace
Available Until
TBD
1.00 Credits
Member Price: $49
An overview of workplace harassment and discrimination laws Clear definitions of unlawful harassment, hostile work environment, discrimination, and protected categories An overview of sexual harassment, workplace retaliation, and both internal and external complaint procedures Real-world examples to help employees understand the differences between unlawful harassment and lawful workplace interactions and assess whether they need to modify their workplace conduct
Surgent's New and Expanded Tax Benefits Associated with Section 1202 - Qualified Small Business Stock
Available Until
TBD
2.00 Credits
Member Price: $89
The graduated holding periods and the related graduated capital gain exclusions Raising the per-issuer gain exclusion cap to $15 million Raising the corporate-level aggregate gross asset threshold to $75 million Qualifications for a corporation to issue Section 1202 stock Using multiple non-grantor trusts to unlock the $15 million exclusion cap The 10% test associated with non-operating real estate and investment securities The 50% working capital test The 80% test relative to an active qualified trade or business QSBS attestation letter Excluded businesses Permissible businesses, including manufacturing, retailing, technology, and wholesaling How Section 1202 applies in the context of a transfer to other taxpayers
Surgent's Non-GAAP Financial Measures - What You Need to Know
Available Until
TBD
2.00 Credits
Member Price: $49
Comment letter analysis from several Big Four accounting firms Non-GAAP financial measures Comments from the SEC and FASB
Surgent's Non-GAAP Financial Statement Options: Cash, Modified Cash, and Tax Basis
Available Until
TBD
4.00 Credits
Member Price: $79
An introduction to special purpose frameworks Authoritative and nonauthoritative guidance used to prepare SPF financial statements Common issues in preparing SPF financial statements Cash basis and modified cash basis financial statements Income tax basis financial statements The AICPA’s special purpose framework – FRF for SMEsTM
Surgent's Nuts & Bolts of Cryptocurrency Taxation
Available Until
TBD
2.00 Credits
Member Price: $89
What is blockchain technology? How do you buy crypto? How do you store crypto? Use cases of cryptocurrency Blockchain technology Use cases of cryptocurrency Tax overview How taxes work for cryptocurrency investors How taxes work for cryptocurrency mining Taxation of other transactions Foreign reporting requirements and crypto How to use a tool like CoinTracker to calculate capital gains and losses New developments in the space Tax planning opportunities Why do accountants need to care?
Surgent's Partnership and LLC Core Tax Issues From Formation Through Liquidation
Available Until
TBD
8.00 Credits
Member Price: $159
Reporting requirements for Schedules K-2 and K-3 Capital account reporting requirements Schedule K-1 reporting for §743 adjustments Schedule K-1 reporting for §704 gains and losses Comprehensive case on partnership/partner application of the business interest deduction Section 704(b) basis versus tax basis for capital accounts Detailed rules of §704 for preventing the shifting of tax consequences among partners or members Unreasonable uses of the traditional and curative allocation methods Layers of §704(c) allocations Treatment of recourse versus nonrecourse debt basis How to calculate basis limitations and the implications on each partner’s own tax return How §179 limitations affect partnership/LLC basis Regulations for handling basis step-ups under §754 elections and mandatory adjustments under §743 and §734 for partnerships that have not made a §754 election Subsequent contributions of property with §754 adjusted basis to another partnership or corporation Capital account adjustments in connection with admission of new members Special allocations and substantial economic effect LLCs and self-employment tax to members Distributions – current or liquidating, cash or property, and the substituted basis rule Termination and liquidation of an LLC
Surgent's Partnership and LLC Core Tax Issues From Formation Through Liquidation
Available Until
TBD
8.00 Credits
Member Price: $199
Reporting requirements for Schedules K-2 and K-3 Capital account reporting requirements Schedule K-1 reporting for §743 adjustments Schedule K-1 reporting for §704 gains and losses Comprehensive case on partnership/partner application of the business interest deduction Section 704(b) basis versus tax basis for capital accounts Detailed rules of §704 for preventing the shifting of tax consequences among partners or members Unreasonable uses of the traditional and curative allocation methods Layers of §704(c) allocations Treatment of recourse versus nonrecourse debt basis How to calculate basis limitations and the implications on each partner’s own tax return How §179 limitations affect partnership/LLC basis Regulations for handling basis step-ups under §754 elections and mandatory adjustments under §743 and §734 for partnerships that have not made a §754 election Subsequent contributions of property with §754 adjusted basis to another partnership or corporation Capital account adjustments in connection with admission of new members Special allocations and substantial economic effect LLCs and self-employment tax to members Distributions – current or liquidating, cash or property, and the substituted basis rule Termination and liquidation of an LLC
Surgent's Performing Effective Accounting Research
Available Until
TBD
2.00 Credits
Member Price: $89
Structure of the ASC codification Content included and not included in the ASC Other information contained in the codification Best practices for performing effective and efficient accounting research
Surgent's Performing Effective and Efficient Analytical Procedures
Available Until
TBD
2.00 Credits
Member Price: $89
Preliminary analytical procedures as risk assessment procedures Performing final analytical procedures to assess the conclusions reached during the audit and evaluate the overall financial statement presentation. When to use substantive analytical procedures for efficiency and effectiveness Establishing expectations for substantive analytic procedures Setting a threshold for differences Following up on differences from expectations Concluding on substantive analytical procedures
Surgent's Performing Inventory Observations
Available Until
TBD
2.00 Credits
Member Price: $89
Inventory observation procedures When attendance at the inventory observation is impractical Inventory under the control of a third party Consideration of the risk of fraud in inventory counts Sampling related to inventory observations Considerations related to retail inventories, multiple locations Considerations for inventory observations
Surgent's Performing Preparation, Compilation, Review and Engagements
Available Until
TBD
2.00 Credits
Member Price: $89
Compare and contrast the basis and requirements of preparation, compilation, and review engagements Identifying key reporting elements of compilation and review reports Impact of special purpose accounting frameworks and other special issues