CPE Catalog

Single Auditing Made Simple

The key requirements and responsibilities related to the schedule of expenditures of federal awards and the determination of major programs The processes of determining the direct and material compliance requirements, obtaining an understanding of and testing the related internal controls, and performing compliance testing The development and reporting of findings in the schedule of findings and questioned costs Additional performance and reporting responsibilities

Six Common Barriers to Investment Success

Availability bias Herding Loss aversion Present bias Anchoring Home country bias

Skills to Enhance Personal and Professional Networks

The value of strategic networking Quality vs. quantity in networking Networking for professional opportunities Person-to-person networking Maintaining and expanding your current connections Networking for introverts Long-term networking strategies

Small-Business Accounting, Audit, and Attest Update

Small and medium-sized business-related ASUs, including recent PCC activities Recently issued AICPA standards Engagement quality update Newly issued SSARS and SSAE standards SASs effective for 2024 audits and beyond

Social Security and Medicare: Planning for You and Your Clients

Legislative developments A full chapter devoted to determining the best planning options for maximizing joint Social Security benefits Retirement benefits: Amount of benefits in various circumstances; how the amounts are distributed within the family unit Qualification: Has the client retired? How business entities may be used for Social Security advantage Income taxation of Social Security: avoidance tactics Spousal benefits: Should a spouse return to work? What benefits does a spouse have and when and how do they relate to benefits decisions by the client? When can hiring the spouse increase overall benefits?  Why should both spouses qualify for survivor benefits? Disability benefits When to start Social Security benefits: Advantages and disadvantages at ages 62, full retirement age, and 70 Coordinating benefits: Should you take Social Security first and higher-balance IRA distributions later, or take IRA balances first and enhanced Social Security benefits later? Pensions: Distribution strategies; how to use the minimum distribution rules in concert with Social Security benefits IRAs: Is it time to convert to a Roth? Medicare, Part D prescription drugs: what retirees need to know

Social Security and Medicare: Planning for You and Your Clients

Legislative developments A full chapter devoted to determining the best planning options for maximizing joint Social Security benefits Retirement benefits: Amount of benefits in various circumstances; how the amounts are distributed within the family unit Qualification: Has the client retired? How business entities may be used for Social Security advantage Income taxation of Social Security: avoidance tactics Spousal benefits: Should a spouse return to work? What benefits does a spouse have and when and how do they relate to benefits decisions by the client? When can hiring the spouse increase overall benefits?  Why should both spouses qualify for survivor benefits? Disability benefits When to start Social Security benefits: Advantages and disadvantages at ages 62, full retirement age, and 70 Coordinating benefits: Should you take Social Security first and higher-balance IRA distributions later, or take IRA balances first and enhanced Social Security benefits later? Pensions: Distribution strategies; how to use the minimum distribution rules in concert with Social Security benefits IRAs: Is it time to convert to a Roth? Medicare, Part D prescription drugs: what retirees need to know

Social Security: Dispelling Common Myths with Essential Truths

Will Social Security be there for me? How is my benefit calculated? Can I claim my benefit and work too? When do I stop paying Social Security taxes? Why does my government pension cause my benefits to be reduced? Can I claim spousal benefits now and my own later? What is my breakeven? Can I claim benefits from my ex-spouse? What do you mean I may pay taxes on my income benefits? … and more!

Starting a Small Business: What Every Trusted Advisor and Entrepreneur Needs to Know

Understanding the time commitment required to start and run a business Selecting a corporate structure to protect your personal assets Building your product or service Sales and marketing in your business Establishing your owners, investors, managers, and employees Accounting, recording-keeping, and other software programs Leases, contracts, and employee agreements Protecting intellectual property Insurance Business plans Financing Market position

Stock vs. Asset Acquisitions of C Corporations

Advantages and disadvantages to buyer and seller of an asset acquisition and a stock acquisition Tax treatment of consulting agreements and covenants not to compete Sale of personal goodwill associated with an asset acquisition Tax consequences associated with a stock acquisition and an asset acquisition Acquisitive reorganizations Non-tax issues that must be considered when a corporation is acquired

Strategies for Maximizing Social Security Benefits

When is a person eligible to take Social Security benefits? Factors to consider when selecting an option for taking Social Security benefits Is there a best age to start taking Social Security benefits? How to maximize Social Security benefit payments for surviving spouses How can a divorced spouse collect Social Security benefits based on the work record of a former spouse? How minor children can collect Social Security benefits based on the work record of an older parent

Successful Communication

Barriers to communication, especially when working remotely Modules and best practices for effective communication Keys to effective non-verbal communication Effective listening techniques

Succession Planning for the Small Business Owner: Finding the Exit Ramp

How to find unrelated buyers of a business Maintaining control of the business succession process Turning over the reins to family members: when to give up control Finding the right team to sell a business Options for selling a business to an unrelated party Options for selling a business to family members Options for selling a business to employees Overcoming the emotional attachment to a business Selling to family members for a life annuity Using family partnerships and trusts to transfer a business

Succession Planning for the Small Business Owner: Finding the Exit Ramp

How to find unrelated buyers of a business Maintaining control of the business succession process Turning over the reins to family members: when to give up control Finding the right team to sell a business Options for selling a business to an unrelated party Options for selling a business to family members Options for selling a business to employees Overcoming the emotional attachment to a business Selling to family members for a life annuity Using family partnerships and trusts to transfer a business

Surgent's Overview and Analysis of the New Tax Law: Part 1 - Focus on Individual Taxation

Treatment of state and local taxes (SALT) Taxation of overtime pay Treatment of income from tips New deduction for senior citizens Marginal tax rates, personal exemptions, itemized deductions, Child Tax Credit, alternative minimum tax, casualty losses, and other return items Moving expense exclusion Dependent care assistance program and child and dependent care tax credit Home mortgage interest deduction Deduction for new vehicle loan interest Non-itemizer tax deductions Trump accounts/pilot program Estate and gift tax changes Energy deductions and credits Education: expanded use of 529 plans; student loans Many, many other newly enacted individual tax provisions in the far-reaching legislation affecting nearly all taxpayers and their advisors

Surgent's Overview and Analysis of the New Tax Law: Part 2 - Focus on Business Taxation

Employer treatment of new tips and overtime legislation Qualified business income (QBI) deduction 100% bonus depreciation/Section 179 depreciation Increased dollar limitations for expensing of certain depreciable business assets Qualified production property Full expensing for domestic research and development expenses Opportunity zones Section 1202 - treatment of qualified small business stock Business interest deduction Increased threshold for reporting payments to independent contractors and other payees Extension and enhancement of paid family and medical leave Termination of auto and other energy-related subsidies Excess business losses Increased penalties connected to Employee Retention Credits Many, many other newly enacted business tax provisions in the far-reaching legislation affecting nearly all taxpayers and their advisors

Surgent's Unlimited Plus Package

Surgent's Unlimited Self-Study Package

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Surgent's Weekly Expert Hour: Implications of the 2024 Election Results (Original Air Date: 11/7/24)

Current and projected federal debt and deficits  President Elect Trump's tax plans Discussion of possible tax policy scenarios based on 2024 election results

Surgent's Weekly Expert Hour (Original Air Date: 09/17/20)

IRS Notice 2020-66 IRS Notice 2020-71 BBA centralized partnership audit regime Where to live in retirement Reasons 2020 is the year for Roth conversions