CPE Catalog
Exploring Client Advisory Services: Tax Due Dates and Penalties/Where Do I Need To File?
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Online
2.00 Credits
Member Price: $99
Estimated taxes and deadlines Tax due dates for common returns and filings Potential penalties and interest Information return penalties Penalties applicable to pass-through entities Accuracy-related penalties First-time abatement (FTA) FTA eligible returns Reasonable cause Nexus: sales tax vs. income tax Sales tax nexus with state specific examples Remote work and sales tax nexus Income tax nexus with state-specific examples Remote work and income tax nexus Sales factor: throwback rules
Forms 7217 and 7203
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Online
2.00 Credits
Member Price: $99
Tax treatment of partnership distributions to partners of cash and property other than cash Basis of property received in a partnership distribution IRS’s new regulations regarding basis shifting in favor of high-marginal tax rate related partners Organization and structure of the new Form 7217 Who must file Form 7203 Determining the S corporation shareholder’s initial basis in his or her stock Basis limitations on partnership losses and deductions Organization and structure of Form 7203 — understanding the three parts of Form 7203 Filing criteria for Form 7203 Calculating an S corporation shareholder’s share of S corporation deductions and credits Understanding stock and debt basis
A Guide to Gig Economy Tax Issues
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Online
2.00 Credits
Member Price: $99
Characteristics of a gig economy Who is an employee and who is an independent contractor? Form 1099-NEC and reporting of non-employee compensation Reporting on Form 1099-K Gig workers and the requirement to pay self-employment tax throughout the year State tax implications of remote work for the business owner and workers How remote work creates state tax nexus Tax implications of employee telecommuting for the employer The “convenience of the employer” rule Drivers of both people and of meals or other products Section 199A deduction Implications of the Vizcaino case
Delaware Ethics for CPAs
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Online
4.00 Credits
Member Price: $169
Professional and ethical conduct requirements specifically applicable to Delaware CPAs, including 2016 amendments to the Delaware Licensure Law The core principles of professional conduct – integrity, objectivity, and independence The AICPA Code of Professional Conduct Principles and concepts which form the foundation of ethical behavior
Tax Planning for Rental Real Estate
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Online
4.00 Credits
Member Price: $159
Rental activities and passive activities Material participation Real estate professional status Active participation status Depreciation recapture – Sections 1245, 1250, and 291 Vacation homes rented out QBI deduction and rental properties Section 1237 safe harbor for divided parcel sales Practitioner considerations
Unique Tax Attributes of Different Entity Types
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Online
2.00 Credits
Member Price: $99
Considerations for a small business owner Self-employment taxes Guaranteed payments to partners QBI deductions: Section 199A Built-in gains tax: S corporations Excess passive income tax: S corporations PTE elections: S corporations and partnerships Taxation of fringe benefits: S corporations Double taxation of C corporation dividends Taxation of limited liability companies Which entity to choose?
Unconscious Bias in the Workplace
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Online
2.00 Credits
Member Price: $99
Introduction to Unconscious Bias The “5 Things To Know” Framework Schemas and Mental Shortcuts Types of Unconscious Bias Bias in Action: Workplace Impacts Microaggressions and Language The Four Stages of Competence Strategies for Change Tools and Resources
Lessons Learned from Successful Companies
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Online
2.00 Credits
Member Price: $99
Creating a visionary company Traits of successful, visionary companies Goal setting to create a successful organization The role of experimentation and failure in achieving success How successful organizations emphasize learning new skills The role of effective communication in achieving corporate success The importance of emotional intelligence in building corporate culture How leadership can direct a company toward success
Surgent's Federal Tax Camp - Virtual
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Virtual
8.00 Credits
Member Price: $339
Comprehensive coverage of the One Big Beautiful Bill Act, including a tip income exemption, overtime pay relief, Social Security tax exemption, temporary senior deduction, Trump accounts, auto loan interest deductibility, SALT deduction modifications, a lower corporate tax rate, bonus depreciation made permanent, increased §179 deduction, changes to R&E expenditures, changes to §163(j), qualified small business stock exclusion Digital Assets & Tax Implications - understand Form 1099-DA for reporting digital asset transactions, along with updated IRS guidance on cryptocurrencies, and broker responsibilities Artificial Intelligence - discover how AI and generative tools are transforming the tax profession Sale of Passthrough Entity Interests & Net Investment Income Tax Timely coverage of breaking tax legislation The Gig Economy - Tax implications, Independent Contractor vs. Employee classification, and employer reporting responsibilities 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
2024 Tax Update
Available Until
Online
3.00 Credits
Member Price: $59
Timely coverage of breaking tax legislation Form 1099-K reporting requirements FinCEN reporting requirements under the Corporate Transparency Act in 2024 Employee Retention Tax Credit updates Review of pertinent cases and rulings affecting taxpayers Advanced practice, reporting, and other issues intertwined with advanced planning and discussion ideas
2024 Tax Update for Client Advisory Services
Available Until
Online
4.00 Credits
Member Price: $129
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
Accounting and Auditing Credit Losses Under ASC 326
Available Until
Online
2.00 Credits
Member Price: $89
Scope and overview of ASC 326 Applying ASC 326 and the CECL model Transitioning to ASC 326 Presentation and disclosure requirements of ASC 326 Auditing accounting estimates Key changes to auditing estimates due to the issuance of ASC 326
Accounting and Auditing Revenue
Available Until
Online
2.00 Credits
Member Price: $89
Topic 606, Revenue from Contracts with Customers, including recently issued ASUs impacting Topic 606 The FASB’s new five-step revenue recognition model, including hands-on examples and illustrations of the new guidance, including presentation and disclosure requirements Performing an effective risk assessment related to revenue Common internal controls and substantive audit procedures related to revenue
Accounting, Audit, and Attest Update for Practitioners with Small-Business Clients
Available Until
Online
8.00 Credits
Member Price: $159
Private company standard setting activities Small and medium-sized business-related ASUs Lease accounting update Special purpose frameworks – cash, modified cash, and tax basis Common small and medium-sized business financial statement errors and deficiencies Newly issued SSARS and SSAE standards SASs effective for 2023 year-end audits and beyond
Accounting Changes and Error Corrections - What Every CPA Needs to Know
Available Until
Online
2.00 Credits
Member Price: $49
FASB ASC Topic No 250, Accounting Changes and Error Corrections Accounting changes and error corrections taking the shape of: Changes in accounting principle; Changes in accounting estimates; Changes in reporting entity;
Accounting for and Auditing Complex Investments
Available Until
Online
2.00 Credits
Member Price: $89
The fair value measurement process Derivative and hedge accounting under ASC 815 Accounting and auditing considerations related to the use of the equity method of accounting under ASC 323 Accounting and auditing considerations related to investments in cryptocurrency and digital assets
Accounting for and Auditing Inventory
Available Until
Online
2.00 Credits
Member Price: $89
Elements of inventory cost and full-absorption costing Valuation methodologies, including LIFO, FIFO, weighted average, and specific identification Obsolescence reserves Retail inventory valuation basics Physical inventory observation approach refresher Accounting issues related to consigned inventory Risk associated with and steps performed in auditing of inventories.
Accounting for and Auditing Leases
Available Until
Online
2.00 Credits
Member Price: $89
ASU No. 2016-02, Leases (Topic 842) Overall lease accounting guidance for both lessees and lessors Detailed review of accounting by lessees Transition guidance Other operational issues Control and risk considerations related to auditing leases Common audit procedures related to auditing leases and the adoption of ASC 842
Accounting for Guarantees
Available Until
Online
1.00 Credits
Member Price: $29
Overview of the accounting related to guarantees Review of the reporting related to guarantees Examination of the disclosure requirements related to guarantees
Accounting for Litigation and Legal Contingencies
Available Until
Online
2.00 Credits
Member Price: $49
Recognition and measurement of legal contigencies Impact from new information Events after the date of the financial statements Recognized subsequent events