CPE Catalog & Events
Surgent's The Essential Multistate Tax Update - On-Demand Webcast
Available Until
TBD
4.00 Credits
Member Price: $129
Employees working in multiple states: Withholding issues (when to start and where to withhold) special issues depending on type of tax assessed in the state or locality 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? Pass-through problems: Nexus issues for interest owners Treatment of the 199A deduction for pass through entities by states: Withholding issues 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 The Most Critical Challenges in Not-for-Profit Accounting Today - Download
Available Until
TBD
4.00 Credits
Member Price: $79
Preparing for the implementation of the new requirements related to contributions of nonfinanciual assets (i.e., ASU No. 2020-07) Developing a deeper understanding of the requirements in FASB ASC 842, Leases, and how not-for-profit entities will implement the standard Additional issues in not-for-profit financial reporting
Surgent's The Most Critical Challenges in Not-for-Profit Accounting Today - On-Demand Webcast
Available Until
TBD
4.00 Credits
Member Price: $129
Preparing for the implementation of the new requirements related to contributions of nonfinanciual assets (i.e., ASU No. 2020-07) Developing a deeper understanding of the requirements in FASB ASC 842, Leases, and how not-for-profit entities will implement the standard Additional issues in not-for-profit financial reporting
Surgent's The Nimble Business: How to Thrive in a Rapidly Changing World - On-Demand Webcast
Available Until
TBD
1.00 Credits
Member Price: $49
Old and new style of planning The attitude and culture of being nimble Planning at the department level Planning and risk management Technology planning Reinventing the organization for speed
Surgent's The Risks and Benefits of ChatGPT and Artificial Intelligence - On-Demand Webcast
Available Until
TBD
2.00 Credits
Member Price: $109
What are AI tools? Where are we with AI tool development? What is ChatGPT? ChatGPT – what kind of queries are possible? Copyright and intellectual property issues Benefits of AI tools Concerns with AI tools Impact on business use of AI Policy on AI tools
Surgent's The Role of the Whistle-Blower - On-Demand Webcast
Available Until
TBD
2.00 Credits
Member Price: $89
Understanding whistle-blowing When should you blow the whistle? Types of whistle-blower channels The whistle-blower's dilemma Successful whistle-blower letters When is whistle-blowing unethical? Laws to protect whistle-blowers Ten whistle-blowing myths
Surgent's The Top Five Tax Issues in Dealing with LLCs and Partnerships - Download
Available Until
TBD
4.00 Credits
Member Price: $79
Coverage of important provisions of The SECURE 2.0 Act and Inflation Reduction Act Self-employment tax issues: what you can and cannot do Capital accounts: book vs. tax issues Determining basis: key issues and technical analysis in calculating basis Dealing with debt: recourse, nonrecourse, and why it matters Guaranteed payments, distributive shares, and draws: understanding the difference
Surgent's This Year's Top Tax and Financial-Planning Ideas - Download
Available Until
TBD
4.00 Credits
Member Price: $79
Timely coverage of breaking tax legislation, including the SECURE 2.0 Act and Inflation Reduction Act provisions applicable to individuals Changes to the lifetime estate tax exemption in light of proposed regulations Considerations when selling a principal residence Tax benefits of HSAs An overview of the mechanics and practical considerations of Donor Advised Funds Virtual currency, including new Notices 2023-34 and 2023-27 An update on income tax and estate-planning ideas, including any recent changes Tax ideas for the current year Miscellaneous tax-planning techniques that can add up to significant tax savings How to use the whole family for tax savings Up-to-the-minute ideas reflecting new tax law changes in cases, regulations, and rulings
Surgent's Time Management for Professionals - On-Demand Webcast
Available Until
TBD
2.00 Credits
Member Price: $89
Managing interruptions The role of activity logs, to-do lists and a priority matrix The psychology of time management Staying on track of your time management plan Controlling procrastination Blocking out time Creating an effective time management plan
Surgent's Top 10 Technology Risks and Trends Every CPA Should Know - On-Demand Webcast
Available Until
TBD
1.00 Credits
Member Price: $49
The benefits and challenges of implementing a data-driven decision making process Significant tends in technology, including: Cloud computing Data analytics Artificial intelligence Workplace changes due to data disruption The importance of securing client data Common cyber-security threats
Surgent's Top 20 Effective Strategies for Avoiding RMD Mistakes and Penalties: Updated for the NEW Proposed RMD Regulations - On-Demand Webcas
Available Until
TBD
2.00 Credits
Member Price: $89
Coverage of applicable provisions of SECURE Act 2.0 What is a required minimum distribution for an account owner? What is a required minimum distribution for a beneficiary IRA? Key explanations of RMD regulations The types of accounts that are subject to the required minimum distribution rules The parties that are subject to the required minimum distribution rules Exceptions and special considerations for required minimum distributions Rollover and transfer rules in an RMD year The various responsibilities for interested parties Qualified charitable distributions and how they are coordinated with RMDs and IRA contributions How the 10-year rule works for certain beneficiaries
Surgent's Top Business Tax Planning Strategies - On-Demand Webcast
Available Until
TBD
2.00 Credits
Member Price: $89
Electronic filing requirements for information returns Form 1099 E-File Portal Prevailing wage and registered apprenticeship requirements Monetizing energy credits Amortization of research and experimental expenditures New rules impacting required minimum distributions Contributions to Roth “catch-up” plans Compliance issues regarding the Employee Retention Tax Credit Preparing for the implementation of the Corporate Transparency Act Section 179 and bonus depreciation
Surgent's Top Individual Tax Planning Strategies - On-Demand Webcast
Available Until
TBD
2.00 Credits
Member Price: $89
Impact of higher interest rates on individual income taxpayers Using a health savings account as a retirement account Making use of net Section 1231 losses to offset ordinary income When individuals can take casualty losses, including loss on a personal residence due to casualty Avoiding or limiting gain on sale of a personal residence Taking advantage of the mortgage interest deduction Avoiding the individual alternative minimum tax Business loss limitation provisions impacting individuals Broker basis reporting of digital assets New IRS guidance on transfer of clean vehicle credits Residential clean energy credits
Surgent's Top Ten Questions from Partnership Clients Regarding the Section 754 Election - On-Demand Webcast
Available Until
TBD
4.00 Credits
Member Price: $129
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?
Surgent's Transitioning to the Accounting Profession - On-Demand Webcast
Available Until
TBD
2.00 Credits
Member Price: $89
The AICPA Code of Professional Conduct The Conceptual Framework for Independence Safeguarding independence when performing both attest and non-attest services How to handle ethical dilemmas commonly faced by new professionals Role of accounting professionals in public accounting and in industry Characteristics common to high performing accounting professionals
Surgent's U.S. GAAP vs. IFRS - Rev Rec & Business Combinations - Download
Available Until
TBD
2.00 Credits
Member Price: $49
Determining the acquisition date Recognizing and measuring the identifiable assets acquired, the liabilities assumed, and any noncontrolling interest in the acquiree Acquisition of contingencies Noncontrolling interests Recognizing and measuring goodwill or gain from a bargain purchase Measurement period adjustments Performance obligations in the Contract Noncash considerations Presentation of sales taxes Impairment reversal of capitalized contract costs Interim disclosures
Surgent's U.S. Taxation of Foreign Corporations: A Case Study Approach - On-Demand Webcast
Available Until
TBD
3.00 Credits
Member Price: $54
Understand how to approach and analyze the U.S. taxation of foreign corporations Using an example, calculate GILTI, Subpart F, and PFIC income inclusions for an individual and C corporation Determine how much foreign tax credit can be claimed against such income inclusions Determine how subsequent dividend distributions from the foreign corporation are taxed Calculate capital gain on the disposition of the foreign corporation Discuss the impact of Section 962 election Compare different outcomes under GILTI, Subpart F, and PFIC regimes for individuals and corporations Identify basic strategies for managing tax liabilities related to foreign corporations
Surgent's UiPath: Step into RPA - Download
Available Until
TBD
1.00 Credits
Member Price: $49
Overview of RPA Understanding UiPath platform components Hands-on application through automation project
Surgent's Understanding How the IRS Rewards Whistleblowers - On-Demand Webcast
Available Until
TBD
2.00 Credits
Member Price: $89
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 Understanding Non-Compete Agreements - On-Demand Webcast
Available Until
TBD
2.00 Credits
Member Price: $89
Enforcement of non-compete agreements from the employer’s perspective Opposing enforcement of non-compete agreements from the employee’s perspective Understanding reasonable geographic scope and time limitations for non-compete agreements Understanding key issues that arise during enforcement and opposition to enforcement of non-compete agreements.