CPE Catalog & Events
Schedule C of Form 1040
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TBD
2.0 Credits
Member Price: $79
When Schedule C applies Cash v. Accrual method Typical business deductions Business vehicle expenses Section 179 and bonus depreciation
Surgent's 2025 Tax Update for Client Advisory Services
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TBD
4.0 Credits
Member Price: $159
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
Real Estate Tax Issues: Passive Activity, Self-Rental and Section 199A
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TBD
4.0 Credits
Member Price: $129
Integration of the real estate professional rules with reporting on Form 1040, Schedule E Real estate professionals and indirectly owned (partnerships, S corporations) entity's reporting on Form 1040 How "real estate business" is interpreted under the Section 199A rules and how it integrates with the passive activity rules Real estate professionals and the Form 8582 (Passive Activities) How to make the "grouping" election for passive activities and the flow-through deduction Definition of self-rental property - both for Sections 199A and 469 Reporting using Form 1040, Schedule E, page 1 and 2 Self-rental property and the Form 8582 (passive activity)
More Money: Strategic Ways to Improve Cash Flow
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TBD
4.0 Credits
Member Price: $149
The major topics that will be covered in this class include:How do I optimize cash flow?Qualitative Evaluations – Core Earnings & Sustainable GrowthQuantitative Evaluations – Liquidity RatiosIncreasing Customer Base vs. Payment TermsBusiness Cycle & CashInvesting Company CashWhat keeps companies from becoming streamlined?Behavioral Finance BiasesInformation Processing BiasesEmotional BiasesDealing with Behavioral Biases
Qualified Business Income (QBI) Deduction (199A) - The Ins & Outs
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TBD
8.0 Credits
Member Price: $300
Detailed coverage of calculating the combined qualified business income amount (i.e., QBI component and REIT/PTP component) Determine what trade or businesses under §162 are eligible for the QBI deduction (i.e., rentals and specified service trades or businesses (SSTB)) Discuss how the 20% QBI deduction (i.e., QBI component) is subject to a wage/capital limitation and SSTB income is phased-out for taxpayers with taxable income above the inflation adjusted threshold amounts Walk through the simplified QBI Form 8995 (i.e., taxpayers below the TI threshold amounts) and detailed Form 8995-A and related schedules Determine what wages and unadjusted basis immediately after acquisition (UBIA) are for those subject to the wage and capital limitations Look at what the definition of QBI is and what items are effectively connected with that trade or business (i.e., self-employment tax, health insurance, retirement plans) Review the aggregation rules for the QBI computation and both the entity and individual level Walk through the reporting responsibilities of partnerships and S corporations to their owners on the Schedule K-1s Explain how the modifications to the net operating losses (NOLs) and §461(l) excess business loss limitations affect the QBI computation
How Changes in Business Methods Affects Internal Control
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TBD
8.0 Credits
Member Price: $239
The major topics covered in this class include:How is business changing.What is driving the change and how long will it last.How specifically is an organizations control system important.What steps are needed to “keep up” with the upheaval.
Surgent's Handbook for Mastering Basis, Distributions, and Loss Limitation Issues for S Corporations, LLCs, and Partnerships
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TBD
8.0 Credits
Member Price: $279
Timely coverage of breaking tax legislation Applicable coverage of any basis considerations within any recent tax legislation Passthrough basis calculations required as attachments to certain individual returns Executor’s form for disclosing basis in certain distributed property; what about the basis of a property distribution from a trust? How §179 limitations affect basis and how tax-benefit rule is applied Basis implications of personal assets converted to business use How to calculate basis of inherited qualified and joint tenancy property Tax basis capital account reporting requirements S corporations: Beware of final IRS regulations regarding “open debt”; determine how to calculate basis; worksheets are included; understand the effect of stock basis and debt basis and IRS’s recent focus on “at-risk basis” for shareholders; recognize how AAA applies or doesn’t apply to S corporations; learn to apply the complex basis ordering rules and special elections that can have a big tax result; discuss loss limitation rules in depth; when you can have a taxable dividend in an S corporation; understand distributions of cash and property; understand the post-termination transition rules, and temporary post-termination rules for eligible corporations, which will be important for S corps returning to C corps LLCs and partnerships: Learn the detailed rules of §704 for preventing the shifting of tax consequences among partners or members; learn to calculate basis under §704 & for “at-risk” under §465; recognize how recourse, nonrecourse, and qualified nonrecourse debt can create significantly different tax results; learn the difference between basis and “at-risk basis”; review §754 step-up in basis rules; the economic effect equivalence test or “dumb-but-lucky” rule; learn to apply the complex rules of distribution of cash vs. property, and the basis treatment of charitable contributions and foreign taxes paid
Surgent's Industry Accountant Key Performance Metrics
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TBD
8.0 Credits
Member Price: $279
Key tools used by businesses and financial professionals across the globe to measure performance Detailed, real-world examples of businesses utilizing these tools
2025 Governmental GAAP Update: Navigating GASB Standards
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TBD
2.0 Credits
Member Price: $89
The major topics that will be covered in this course include:New GASB standards:GASB 100, Accounting Changes and Error Corrections.GASB 101, Compensated Absences.Practical case studies.
The Single Audit from Beginning to End Update
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TBD
8.0 Credits
Member Price: $225
Introduction Applicable AICPA standards Applicable OMB Circular Gathering information - determining the major programs Identifying risk – identifying the applicable compliance requirements Assessing risk – considering the internal controls over compliance requirements Designing procedures that are responsive to assessed risks – the tests of internal controls and compliance Evaluating single audit evidence
Making Culture A Competitive Advantage
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TBD
1.0 Credits
Member Price: $39
Talent Strategy Culture Employee Engagement Employee Retention Leadership Leadership Strategy
K2's Better Reporting With QuickBooks Online
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TBD
1.0 Credits
Member Price: $39
The types of reports available in QuickBooks Online, by subscription level Customizing reports to meet your needs Spreadsheet Sync in QuickBooks Online Advanced
Interviewing, Onboarding and Training 101
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TBD
1.0 Credits
Member Price: $39
Best practices on interviewing Best practices for onboarding Best practices with training
Conducting Human Resource Investigations
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TBD
1.0 Credits
Member Price: $39
Research Analysis Interviewing Documenting Reporting Results
Performance Auditing Made Easy
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TBD
1.5 Credits
Member Price: $59
Performance audit standards Performance audit types Performance audit objectives
Sampling - Avoiding Common Mistakes on Financial Statement and Compliance Audits
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TBD
2.0 Credits
Member Price: $79
Types of sampling and sampling risk Differentiating statistical and nonstatistical sampling approaches Attribute testing for tests of controls and compliance Variables sampling for substantive audit assurance when performing tests of details Determining sample sizes in a compliance audit in conformance with Uniform Guidance
K2's Office Scripts - The New Macros
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TBD
2.0 Credits
Member Price: $79
Introduction to Office Scripts Recording your first script Integration with Power Automate
Get started with Power BI
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TBD
2.0 Credits
Member Price: $89
The major topics that will be covered in this class include:Overview of the Power BI Tools: Introduction to the Power BI ecosystem, including Excel’s Power BI features (Power Pivot and Power Query) and standalone tools (Power BI Desktop, Power BI Service, Power BI Report Builder and Power BI Report Server).Tour of the Tools: Introduction to the interfaces of Power Pivot, Power Query, Power BI Desktop and Power BI Services.Comparative Analysis: Understand the strengths and limitations of Excel’s Power BI features versus standalone Power BI tools.Strategic decision-making on when to use each tool for optimal efficiency and accuracy in data analysis tasks.
Surgent's Section 754 Step-Up in Basis: Understanding the Tax Issues for Partnerships and LLCs
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TBD
2.0 Credits
Member Price: $99
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
2025 Governmental Auditing Update: Yellow Book & Uniform Guidance
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TBD
3.0 Credits
Member Price: $99
Yellowbook Auditing Uniform Guidance GAGAS