CPE Catalog & Events
Don Farmer's 2025 Federal Tax Update
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Phoenix
8.0 Credits
The major topics covered in this seminar include: A review of any tax legislation enacted in 2025, including potential changes to corporate and individual tax rates. Updates on FinCEN’s beneficial ownership information reporting rules and compliance requirements. Regulations modifying the required minimum distribution (RMD) rules for 2025. An analysis of 2025 developments related to energy credits, including clean energy incentives and tax credits for energy-efficient home improvements and electric vehicles. Employee Retention Credit (ERC) developments and IRS enforcement actions. Updates on 1099-K reporting rules and implementation for 2025. Emerging developments in digital assets taxation, including new IRS guidance on cryptocurrency and NFT transactions. Key new tax cases, rulings and regulations expected to have the most significant impact on individuals and businesses. IRS enforcement initiatives and compliance trends for 2025. Planning strategies for maximizing tax benefits and mitigating liabilities in light of recent legislative changes. The presentation will emphasize tax planning opportunities resulting from these recent developments.
Behind the Scenes at Scottsdale's Museum of the West
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Scottsdale
1.0 Credits
2026 AZ Tax Guide - Electronic PDF
Available Until
TBD
0.0 Credits
It includes the following sections: The Arizona Income Tax Guide is a comprehensive reference that highlights the differences between Arizona and Federal income tax law and provides references to the Arizona Revised Statutes for a more in-depth analysis. It highlights the differences between individual, corporate, partnership and trust taxes, includes tax tables, and is arranged in a way that facilitates research on any topic. The Arizona Sales and Use Tax Guide is a resource for anyone preparing or filing city sales and use tax returns. The guide details the various sales tax classifications, exemptions, deductions and rates as well as compliance, audits, refund claims and administrative appeals. The Arizona Personal Property Tax Guide provides an overview of Arizona’s personal property tax system, including exemptions, the classification structure and assessment rates, reporting, valuation and appeals. The Arizona Unclaimed Property Guide explains what unclaimed property is, reporting requirements for holders of unclaimed property, how owners of unclaimed property can claim their property and audits.
Webcast: Surgent's Avoiding Deficiencies in Peer Reviews: Focus on Engagement Quality
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Webcast
4.0 Credits
AICPA’s Enhancing Audit Quality initiative Recent revisions to Quality Management standards Feedback from peer reviews, including areas driving deficiencies in audit Elements of an effective risk assessment and how to link to audit procedures performed Understanding internal controls and making the decision whether or not to test them Best practices in documentation
Webcast: The Best Individual Income Tax Update Course by Surgent
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Webcast
8.0 Credits
Congressional Budget Reconciliation Process - explore how this powerful legislative tool allows Congress to fast track tax law changes and how it could be used to enact significant tax reforms in the current political climate President Trump's tax proposals - review key components of President Trump's tax agenda, 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 Potential expiration of select TCJA provisions - understand the implications for individual and business taxpayers as key provisions of the TCJA approach sunset dates 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
Webcast: Surgent's Food, Beverage and Entertainment Expensing
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Webcast
2.0 Credits
The 50% deduction for meals that are ordinary and necessary in carrying on a trade or business Elimination of the temporary rules that applied for 2021 and 2022 which allowed for 100% deductibility for ordinary and necessary business-related meals When meals are still 100% deductible IRS rules relating to the nondeducibility of activities considered entertainment or amusement What constitutes entertainment/amusement for tax purposes? When employers may deduct food and beverages provided to employees 50% deductibility for occasional employee meals and for overtime meals 50% deductibility for business meals during business meetings Business meals incurred during business travel Invoice meals separately from entertainment
Webcast: Surgent's Key Roth IRA and Roth 401(k) Rules for Funding and Tax Free Distributions
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Webcast
2.0 Credits
Funding options for Roth accounts 529 plans to Roth IRAs Backdoor Roth strategies The new Roth SEP and Roth SIMPLE IRAs Roth 401(k) contribution rules The tax impact of rolling a 401(k) to a Roth IRA Who can start the Roth IRA 5-year clock? The 5-year rules for Roth 401(k)s and Roth IRAs Direct and indirect Roth conversions Direct and indirect rollovers from Roth 401(k) plans The risky recapture of the 10% penalty How the ordering rules work and when they apply FIFO rules for Roth IRAs Case studies and cheat sheets to reinforce concepts
Webcast: Surgent's Understanding Partnership Taxation: Debt Allocations
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Webcast
2.0 Credits
Recourse debt allocations Constructive liquidation scenarios Nonrecourse debt allocations Minimum gains and nonrecourse deductions Section 704(c) gains Allocations under 704(c)
Webcast: ACPEN Signature 2025: Not-for-Profit Accounting, Auditing & Tax Update
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Webcast
8.0 Credits
Auditing Update Ethics and Environmental, Social, and Governance (ESG) Update FASB Update Not-for-Profit Tax Update
Webcast: Preparing to be a Forensic Accountant - Focus on Network Forensics
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Webcast
1.5 Credits
Forensic Accounting Accounting Auditing Finance
Webcast: Retirement Penalties and Rollover Issues 25-26
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Webcast
2.0 Credits
What the IRS knows: Forms 1099R and 5498 Exceptions to the ten percent penalty Secure 2.0 changes to the late payment penalty History of the 60-day Rule and Recent Developments Rulings and self-certification Form 5329 use and strategies
Webcast: Surgent's Ensure Your Accounting Team is Operating at Peak Performance Through Engagement and Motivation
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Webcast
2.0 Credits
Increase productivity and profitability Communicate better and resolve conflict Learn teamwork principles in today's changing accounting workplace Motivate yourself and your team
Webcast: 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
Webcast: Surgent's Improving Your Profits: Identifying Cost Cutting Opportunities
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Webcast
2.0 Credits
What keeps companies from becoming streamlined? Behavioral biases Information processing biases Emotional biases How to deal with behavioral biases Connecting behavioral biases to cost cutting Creating a culture of cost cutting Rules of thumb for cost cutting Managing headcount Post-COVID common areas of excess cost Budgeting techniques Budget variances Benchmarking Common size financial statements Horizontal analysis Negotiation and contracting techniques Cash flow and the business cycle
Webcast: Surgent's Public Speaking and Presentation Skills
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Webcast
2.0 Credits
How experienced speakers manage presentation anxiety The elements of effective persuasion The three styles of speech Strategies to improve speech pace The importance of volume when presenting The art of the pause Methods for using visual aids Best practices for preparing for a presentation Components of an effective presentation
Webcast: Surgent's Top Business Tax Planning Strategies
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Webcast
2.0 Credits
Complying with the beneficial ownership information reporting requirements The current status of the Employee Retention Credit Voluntary Disclosure Program Using the newly expanded access to business tax accounts for partners and shareholders of S corporations IRS guidance allowing car dealers to provide electric vehicle tax rebates upfront to qualified auto buyers Monetizing energy credits Amortization of research and experimental expenditures Dealing with the taxpayer loss in the Tax Court in Soroban Capital Partners requiring managers to pay self-employment tax on certain payments to limited partners Contributions to Roth “catch-up” plans Roth contributions to a SEP and Simple IRA Employer matching contributions to a Roth account Section 179 and bonus depreciation Roth 401(k) contributions no longer subject to RMDs during the owner’s lifetime
Webcast: Effective Governance for Nonprofit Success
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Webcast
1.0 Credits
Yellowbook Accounting and Auditing Nonprofit
Webcast: Surgent's 2025 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
Webcast: Surgent's Auditing 401(k) Plans: Critical Issues and Annual Update
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Webcast
4.0 Credits
Key requirements of recently issued SASs Changes affecting 401(k) plans Audit strategy and improving overall efficiency Common mistakes as noted in peer reviews and DOL inspections
Webcast: Surgent's Essential Depreciation and Expensing Update
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Webcast
4.0 Credits
Resolved technical glitches for qualified improvement property Detailed coverage of §179 expense elections and §168(k) bonus or additional first-year depreciation – how to maximize them, definitions, limitations, qualified property, etc. Sale of property and the depreciation recapture rules (§1245, §1250, unrecaptured §1250 gain for real estate, §291 for corporations) MACRS depreciation – finding the proper method, convention, and recovery period Listed property and the current limitations Amortization of start-up, organization, and other expenditures AMT depreciation adjustments and how to avoid them Examples, cases, and rulings of depreciation and amortization issues and how they impact clients, along with useful planning opportunities