CPE Catalog & Events
Surgent's Guide to Calculating S Corporation Shareholder Stock and Loan Basis
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Webcast
2.0 Credits
Introduction to Form 7203 Introduction to the calculation of stock basis Introduction to the calculation of loan basis Taxable and nontaxable S corporation distributions to shareholders The election to reduce basis by deductible losses and expenses before reducing basis by nondeductible expenses
Surgent's Top 10 Celebrity Estate Mistakes and How to Avoid Them
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Webcast
2.0 Credits
Overview of estate planning The dangers of a Power of Attorney The most important aspect of a will Role, scope, rights, and responsibilities of an executor Benefits of incorporating a trust Bequests Caring for a pet Claims against the estate Insurance Consequences of poor estate planning
Webcast: Financial Statement Analysis for Managers 26-27
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Webcast
4.0 Credits
Pros/cons of ratio analysis Cash flow analysis Operating leverage vs. financial leverage Effective financial performance measures
Webcast: Fraud—How to Find, How to Prevent 26-27
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Webcast
4.0 Credits
Fraud and its impact on our clients Fraud prevention Internal controls Fraud risks Fraud prevention tips
Webcast: Build Your Team: Get Results 26-27
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Webcast
8.0 Credits
Myths about teamwork Lessons from great teams Discuss the Five Dysfunctions of a Team Key duties and attributes of a true leader How to gain commitment Create an action plan to harness teamwork
Webcast: K2's Excel Best Practices 26-27
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Webcast
8.0 Credits
Best practices associated with creating Excel workbooks, including managing workbooks
Webcast: Financial Accounting Standards: A Comprehensive Review 26-27
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Webcast
16.0 Credits
Application of professional judgment Codification, GAAP and the GAAP hierarchy Recent changes in financial statement presentation Hot Topics in financial reporting & accounting
Surgent's Compilations, Reviews, and Preparations: Engagement Performance and Annual Update
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Webcast
8.0 Credits
SSARS No. 21, Clarification and Recodification, and updates to SSARS No. 21 due to the issuance of SSARS No. 23, Omnibus Statement on Standards for Accounting and Review Services SSARS No. 22, Compilation of Pro Forma Financial Information SSARS No. 24, Omnibus Statement on Standards for Accounting and Review Services -- 2018 SSARS No. 25, Materiality in a Review of Financial Statements and Adverse Conclusions SSARS No. 26, Quality Management for an Engagement Conducted in Accordance With Statements on Standards for Accounting and Review Services Sample comprehensive engagement work programs for preparation, compilation and review engagements Reporting and disclosure illustrations for each level of service, including attesting on personal financial statements, prescribed form, special purpose framework and other engagement variations Other communication requirements, such as sample engagement letters and management representation letters
Surgent's Capital Assets: Basis and Taxation for Financial Professionals
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Webcast
2.0 Credits
Capital asset classification and basis determination Realization vs. recognition rules and special scenarios Disallowed losses and related limitations Types of capital gains and losses and their tax treatment Netting capital gains and losses Calculating taxes on ordinary income and capital gains Marginal vs. effective tax rates Tax planning strategies for capital assets
Surgent's Going Out on Your Own: Entity Types and Accounting Methods
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Webcast
2.0 Credits
Financial planning pyramid What to consider when picking an entity Single member LLC vs. sole proprietorship Corporations – S vs. C Double taxation
Surgent's Successful Communication
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Webcast
4.0 Credits
The communication process and barriers that get in the way Techniques for overcoming barriers Understanding and self-assessment of each component of the communication process Gaining skills to listen more effectively, especially in stressful situations with heightened emotions Action plan to apply techniques in the workplace for communication success
Surgent's Data Security: Best Practices to Protect Your Business and Yourself
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Webcast
1.0 Credits
Ethical duty to safeguard employee, client, and litigant data Common threats, including phishing, ransomware, and bad password management Security management of business and personal electronic devices Best practices for creating and securing passwords Insight into how our personal information is exploited in our daily lives
Surgent's Agentic AI Foundations for Finance and Accounting
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Webcast
2.0 Credits
Evolution from RPA to agentic AI (PRAL cycle: perceive, reason, act, and learn) Use cases in financial reporting and decision support Platform overview: simulating agents with ChatGPT; enterprise examples from IBM watsonx, Microsoft Copilot, and UiPath Global regulation: EU AI Act, U.S. Executive Order, AICPA Code of Conduct Ethical considerations and professional skepticism in autonomous systems
Surgent's Engagement and Client Retention Best Practices
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Webcast
2.0 Credits
Managing client expectations How automation improves client engagement Understanding the role of feedback systems Seeking referrals Building client loyalty Customer retention marketing Expanding services offered to clients Knowing when it is appropriate to enter new markets
Surgent's Section 754 Step-Up in Basis: Understanding the Tax Issues for Partnerships and LLCs
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Webcast
2.0 Credits
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 Tax Update for Client Advisory Services
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Webcast
4.0 Credits
Common tax deadlines and penalties Employee Retention Credit – new developments Beneficial ownership information reporting Bonus depreciation changes Form 1099 reporting and changes Online accounts and IP PINs Virtual currency updates Green energy credit compliance
Surgent's Handbook for Mastering Basis, Distributions, and Loss Limitation Issues for S Corporations, LLCs, and Partnerships
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Webcast
8.0 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
Surgent's Industry Accountant Key Performance Metrics
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Webcast
8.0 Credits
Key tools used by businesses and financial professionals across the globe to measure performance Detailed, real-world examples of businesses utilizing these tools
Surgent's Trump Accounts Created by OBBBA: A Comprehensive Guide for Accounting and Finance Professionals
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Webcast
2.0 Credits
Establishing and administering a Trump Account Who can make contributions to a Trump Account Limits on contributions to a Trump Account Employer contributions to a Trump Account Participation in the pilot program What a Trump Account can invest in Basis tracking for after-tax contributions Taxation of distributions from a Trump Account Rolling a Trump Account into another account The potential advantages and disadvantages of having a Trump Account Opting out of a Trump Account Issues impacting a Trump Account, such as distribution, when the beneficiary turns 18
Webcast: Not-For-Profit Organizations: Financial Overview 26-27
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Webcast
4.0 Credits
Financial entity IRS filing status Recent ASC updates affecting nonprofit entities