CPE Catalog & Events
Surgent's Employee Stock Options: What Financial Professionals Should Know When Advising Their Clients
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Webcast
2.0 Credits
What stock options are and why they are growing in popularity How stock options work, including the process of conveyance and vesting How to exercise stock options and the implications from doing so The risks associated with stock options and how to manage exposure Tax consequences and updates regarding stock options Strategies for selecting the best time to exercise stock options The difference between the two types of stock options: non-qualified and incentive The basic terminology relevant to owning and exercising options
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
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
Webcast: Staff Tax Training: Partnerships and LLCs—Form 1065 26-27
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Webcast
16.0 Credits
Extensive review of the partnership tax laws with an emphasis on any new legislative changes and Form 1065 (and related schedules) preparation issues Overview of different forms of business entities, including the check-the-box regulations Formation issues, including the mandatory allocation of the §704(c) pre-contribution gain or losses back to the contributing partner/member Schedule K and K-1'preparation issues including separately and non-separately stated income and expense items (including the 20% qualified business income (QBI) deduction, 3.8% net investment income tax, business interest deduction limitations, fringe benefits and entertainment expenses) Calculating the tax and §704(b) book capital accounts Understand the substantial economic effect requirement to have special allocations to the partners/members Allocation of recourse and non-recourse debt to the schedule K-1s Deductibility of fringe benefits, including health insurance premiums Guaranteed payments & self-employment tax issues and pitfalls Overview of how partnership losses and deductions can be limited to calculating a partner/member's outside basis and at-risk rules §754 election for optional basis adjustments triggering §743 (transfer of interests) and §734 (distributions) Partnership liquidation and distribution tax ramifications at both the partnership and partner level
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: The CPA’s 2026 Guide to Cryptocurrency and Blockchain 26-27
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Webcast
2.0 Credits
Blockchain technology primer
Surgent's Annual Update for Defined Contribution Plans
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Webcast
2.0 Credits
Common risks and pitfalls associated with defined contribution plans Nuances of the fair value disclosures New reporting and disclosure requirements for the current year Results of DOL Audit Quality Study
Surgent's Marijuana: A Generalized Business Viewpoint
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Webcast
2.0 Credits
An overview of current state and federal laws governing marijuana A review of state boards of accountancy regarding marijuana How some financial professionals are capitalizing on the marijuana industry Providing auditing and tax services within the marijuana industry How accountants and other financial professionals can manage risk within this industry IRC Section 280E’s prohibition of deductions involving controlled substances A summary of various state taxation laws on marijuana Ethical issues for accountants who work in the marijuana industry Relevant banking regulations Growth projections
Surgent's Taxation of Tips and Overtime Under OBBBA
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Webcast
2.0 Credits
$12,500 deduction per individual for qualified overtime pay Payment of overtime under the Fair Labor Standards Act (FLSA) Calculating the “premium portion” of the extra half-time pay Social Security and Medicare withholding Employer furnishing the record of qualified overtime compensation to employees Definition of a qualified tip IRS list of traditionally-tipped occupations $25,000 deduction for reported tips The transition rule allowing employers to indicate the approximate amount designated as tips or overtime State tax issues relating to tips and overtime Changes in the W-2 reflecting new employer reporting responsibilities
Surgent's Understanding S Corporation Taxation: Late S Corporation Elections, Disproportionate Distributions, and Selling Shares
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Webcast
2.0 Credits
Making an S corporation election and late filing relief Disproportionate distributions Selling S corporation shares Redemption rules
Webcast: K2's Advanced Topics in Power BI 26-27
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Webcast
2.0 Credits
Creating formulas in Power BI with Data Analysis Expressions
Surgent's Employer's Handbook: Health Care, Retirement, and Fringe Benefit Tax Issues
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Webcast
4.0 Credits
ERISA compliance: employee welfare plans and qualified plans Fringe benefit issues: COBRA, Family and Medical Leave Act, and new developments in health care Health care plans: HRAs, HSAs, and other employer-sponsored plans Qualified plan requirements: eligibility, coverage, and vesting
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
Webcast: K2's Harnessing ChatGPT 26-27
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Webcast
1.0 Credits
Leveraging prompt engineering in ChatGPT for various accounting tasks
Surgent's Buying and Selling a Business: Tax and Structuring Overview
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Webcast
4.0 Credits
An overview of the beginning of the process and documents for preliminary tax planning Recognizing the need for due diligence in acquisitions, including checklists of important points Deemed asset sales – §338 and §338(h)(10) The impact of the §197 amortizable intangibles regulations on the acquisition and disposition of a business Allocating purchase price for tax advantage Planning to avoid double taxation under the repeal of the General Utilities doctrine Special problems and opportunities when an S corporation is the buyer or seller Installment sale and interest issues Avoiding tax pitfalls and recognizing tax planning opportunities Unique issues in buying and selling LLC/partnership interests Impact of the net investment income tax (NIIT) and the §199A pass-through deduction on the tax due on the sale of a pass-through entity Individually owned goodwill
Surgent's Critical Issues Involving Taxation of Construction Contractors
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Webcast
4.0 Credits
The impact of recent legislation on the construction industry (including the OBBBA) How to qualify for the small contractor exemption and its advantages for the taxpayer Options available to small contractors regarding taxation of long-term contracts How the choice of entity impacts taxation of contractors How AMT impacts the construction industry IRC §460 and large contractors How uninstalled materials impact taxation of contractors Look-back rules Using the 10 percent method to allow certain contractors to defer recognizing taxable income Critical tax planning strategies for contractors
Surgent's Government and Nonprofit Frauds and Controls to Stop Them
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Webcast
4.0 Credits
Examine real-world misappropriations of cash, check frauds, vendor scams, credit card abuse, grant frauds, benefit schemes, inventory thefts, and payroll frauds Identify and develop practical controls to prevent and detect fraud Tailor controls to the size and fit of the government or nonprofit
Webcast: Four Most Overlooked Business Risks: Preparing for the Future 26-27
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Webcast
8.0 Credits
Systemic Risk Strategic Risk Culture Risk Management Continuity Risk
Webcast: U.S. GAAP Disclosures for Non-Public Entities 26-27
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Webcast
8.0 Credits
FASB Accounting Standards Codification disclosure requirements An overview of the disclosure landscape How materiality enters into disclosure decisions
Webcast: Understanding and Creating an Internal Control System 26-27
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Webcast
8.0 Credits
Underlying concepts of internal control Defining where and why controls, policies and procedures are needed Legacy control measures that are still important for businesses today Creating control measures that address the use and protection of technology