CPE Catalog & Events
Webcast: ACPEN: Forgotten Managerial Accounting Tools
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Webcast
2.0 Credits
Cost-volume-profit analysis, including target profit and break-even calculations Variable costing Relevant costs and decision-making Standard costs and variances Activity-based costing Segment reporting and analysis Capital budgeting considerations Overview of Excel capabilities for supporting managerial analysis
Webcast: ACPEN: Guide to Preparing Form 1041 for Estates and Trusts
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Webcast
4.0 Credits
Current rates and brackets Calculating a trust's AGI Filing requirements, deadlines and penalties 3.8% Medicare surtax on net investment income (NII) Simple vs. complex trusts Grantor Trusts: Four options to report activity Section 643 (g) Election Taxable income of trusts, estate and beneficiaries
Surgent's Excel Tables and Conditional Summing
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Webcast
2.0 Credits
Using the Table object to store data Using the conditional summing function to aggregate Table data Using the Table object to create mapping tables
Surgent's Top Individual Tax Planning Strategies
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Webcast
2.0 Credits
Extension and enhancement of reduced rates and the standard deduction The temporary senior deduction Extension and enhancement of increased Child Tax Credit Extension and enhancement of increased estate and gift tax exemption amounts Contributions to ABLE accounts and benefitting from the Saver’s Credit Increased SALT deduction Deduction for car loan interest Using Trump Accounts Extension and enhancement of paid family and medical leave credit Enhancement of Adoption Credit, the dependent care assistance program and the child and dependent care tax credit Tax credit for contributions of individuals to scholarship granting organizations Additional expenses treated as qualified higher education expenses for purposes of 529 accounts Individual charitable contributions Health savings account related tax changes
Surgent's Understanding and Managing Burnout Among Accounting and Finance Professionals
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Webcast
2.0 Credits
The causes of burnout in the accounting profession Effects of burnout on employee well-being Strategies to protect employee well-being in a highly demanding profession Organizational costs associated with employee burnout Tools used to measure employee well-being
Webcast: Understanding Apportionment for a Multistate Business 26-27
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Webcast
2.0 Credits
Apportionment Formulas Sourcing Rules for service income and income from intangibles Throwback and throw-out and when they apply Apportionment applied to flow-through entities and sole proprietorships Learn about Alternative Apportionment
Webcast: ACPEN: FASB Update and Review
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Webcast
2.0 Credits
FASB updates that will affect near-term reporting Future topics that may soon be addressed by the FASB
Surgent's Employee vs. Independent Contractor: Achieving Success in a Worker Classification Audit
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Webcast
2.0 Credits
The 20 common law factors in a worker classification audit that are used to distinguish an employee from an independent contractor How disgruntled independent contractors can use IRS Form 8919 against a former employer When and how to use §530 as a defense in worker classification audits What is "industry practice" for §530 purposes Common sense steps that will avoid the recharacterization of workers treated as independent contractors to employees The IRS’s Voluntary Classification Settlement Program — advantages and disadvantages The DOL Final Rule
Surgent's Getting Ahead: The Art of Marketing for CPAs
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Webcast
2.0 Credits
Challenges of marketing CPA firms Developing marketing strategy Elements of a marketing plan Example: CPA firm marketing plan Marketing regulatory/AICPA issues Picking the right marketing channels Marketing channel statistical analysis Developing marketing metrics
Webcast: ACPEN: Transition from SSAE 16 to SSAE 18
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Webcast
1.0 Credits
SSAE 18 Intent Impact of Change Subservice Organization Modifications of SSAE 18 Monitoring Risk Assessment Complimentary Controls Evidence
Webcast: ACPEN: The Preparation of Form 706 and 709 – Understanding the Law
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Webcast
2.0 Credits
Estate and Gift Taxation Fundamentals Valuation of Estate Assets Components of the Gross Estate Deductions in Estate Taxation Charitable and Marital Deductions Tax Credits and Their Application
Surgent's Single Auditing Made Simple
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Webcast
8.0 Credits
The key requirements and responsibilities related to the schedule of expenditures of federal awards and major program determination How the auditor determines the direct and material compliance requirements, obtains an understanding of and tests the related internal controls, and performs compliance testing The development and reporting of findings in the schedule of findings and questioned costs Additional performance and reporting responsibilities
The Best Individual Income Tax Update Course by Surgent
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Webcast
8.0 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 Avoiding the Top 10 Mistakes That Can Wipe Out Retirement Savings
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Webcast
2.0 Credits
Coverage of applicable rules from SECURE Act 2.0 The 10% penalty Net unrealized appreciation of employer securities Roth IRA conversions Rollovers and the limitations Direct rollovers vs indirect rollovers, and tax withholding Beneficiary portability rules When a Roth IRA distribution is qualified to be tax-free Excess contributions and the 6% excise tax
Surgent's Update on the SECURE 2.0 Act
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Webcast
2.0 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
Webcast: ACPEN: Fiduciary Accounting for Estates and Trusts
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Webcast
4.0 Credits
10 Principles of Tax Accounting for Trust Income Entity accounting income and Form 1041 Uniform Principal and Income Act Discretionary Power to Adjust Allocations between principal and income Trust accounting issues
Webcast: ACPEN: How to Get a Better Return on Yellow Book and Single Audits - Avoiding the Most Misapplied Audit Concepts
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Webcast
8.0 Credits
Discover the fundamental differences in the auditor's responsibilities between financial statement audits performed in accordance with the SASs and Yellow Book Understand risk assessment factors above those associated with a financial statement audit only Learn what must be done beyond the financial statement audit in order to issue required Yellow Book and Single Audit reports on internal controls and compliance Master designing, performing and documenting effective and efficient tests of compliance requirements Practice identifying, documenting and communicating the impact of internal control deficiencies and compliance audit findings to the client Common peer review deficiencies
Surgent's Annual Accounting and Auditing Update
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Webcast
8.0 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
Webcast: ACPEN: The Preparation of Form 709 – Line-by-Line
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Webcast
2.0 Credits
Gift tax fundamentals and exclusions Completing Form 709 accurately Gift-splitting and its tax implications Lifetime exemption and GSTT considerations Valuation of gifted assets Common filing mistakes and IRS audits Updates on new legislation impacting gift taxation
Webcast: Financial Statements for the Simple Business Entity 26-27
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Webcast
4.0 Credits
Accounting for simple business entities Income tax, modified cash basis and other alternatives to GAAP Avoiding the pitfalls and costs of GAAP reporting and disclosure requirements Documenting accounting decisions to minimize potential liability