CPE Catalog & Events
26-27 FASB and AICPA Update (ASU, SAS, Ethics)
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TBD
4.0 Credits
Member Price: $175
FASB ASU with effective dates of 2025 and later SAS 149 and recent Exposure Drafts Recent ethics interpretations Stablecoin and Other Digital Assets
The ACFE Report to the Nations 26-27
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TBD
4.0 Credits
Member Price: $175
Results of the study Red-flags in fraud How fraud is perpetrated How fraud is discovered Methods of minimizing fraud
A&A Update for Closely Held Businesses 26-27
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TBD
6.0 Credits
Member Price: $259
Recently issued FASB Accounting Standards Updates, including those that will become effective during audit engagements conducted in 2026 Recently issued Statements on Auditing Standards and other AICPA activity Recently issued Statements on Standards for Accounting and Review Services
Comprehensive Pass-Through Owners” Basis and Distribution Rules 26-27
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TBD
8.0 Credits
Member Price: $329
Understand the four loss limitation rules applied on the owner's individual income tax return (i.e., basis, at-risk, passive, and excess business loss limitations) Determine how to calculate an owners" initial tax basis of his pass-through entity Learn how to correctly make annual adjustments to a pass-through owners" tax basis Identify what constitutes a debt basis for an S corporation shareholder Learn the tax ramifications of repaying loans to S corporation shareholders
Surgent's Section 529 Plans: A Comprehensive Guide
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TBD
2.0 Credits
Member Price: $99
529 plan structure, requirements, and tax treatment Qualified education expenses, K–12 allowances, and student loan limits Contribution rules, gift-tax interactions, and the five-year election Distribution rules, penalties, and coordination with financial aid State tax considerations and recapture issues SECURE Act 2.0 529-to-Roth IRA rollover provisions Grandparent-owned 529 plans and FAFSA implications Multigenerational and dynasty 529 planning strategies Common challenges, risks, and practical decision frameworks
Surgent's Shades Of Gray – Practicing Before The Internal Revenue Service – Circular 230 –Current State
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TBD
2.0 Credits
Member Price: $99
Office of Professional Responsibility – Authority and Procedures Current status of the regulations governing tax practice before the IRS (Circular 230 Rev. 6/2014) In depth coverage of the various Due Diligence obligations of tax professionals Overview of other key Circular 230 provisions Practitioner responsibilities to their clients and to the Tax Administration System Best Practices for all tax professionals
Surgent's The Essential Multistate Tax Update
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TBD
4.0 Credits
Member Price: $159
Employees working in multiple states: Withholding issues (when to start and where to withhold) special issues depending on type of tax assessed in the state or locality Emerging sales tax topics: Elimination of the physical presence standard in determining nexus (Wayfair case); economic nexus for remote sellers; assisting remote sellers in determining a plan of action in states that enforce economic nexus Emerging compliance issues in the new sales tax economy Income Tax (and other forms of tax): Economic nexus (taxation without physical presence) Will states shift away from income tax and increase reliance on sales tax after Wayfair? Treatment of Tax Cuts and Jobs Act by the states: presence of intangible property; is P.L. 86-272 still valid? Pass-through problems: Nexus issues for interest owners Treatment of the 199A deduction for pass through entities by states: Withholding issues Practical considerations in dealing with multistate taxation: Dealing with state nexus questionnaires When to consider voluntary compliance: Responsibility of officers, members, partners, and shareholders; planning ideas and opportunities; updates on pending federal legislation relative to state tax
Surgent’s Weekly Expert Hour
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TBD
1.0 Credits
Member Price: $59
Each week’s topics will change based on the most critical issues affecting financial professionals
Surgent's IT Governance and Risk Management
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TBD
2.0 Credits
Member Price: $99
The role of IT governance within an organization IT governance principles IT risk identification and assessment methods IT control frameworks (e.g., COBIT, ITIL) IT general controls and application controls Business process management Change management
Surgent's Review and Analysis of Crucial OBBBA Changes
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TBD
2.0 Credits
Member Price: $119
Changes to the standard deduction Senior deduction Deduction for auto loan interest Estate tax changes and the portability option Tax consequences associated with investing in revised opportunity zones Full expensing of domestic R&E Individual and corporate charitable contributions Wagering losses Student loan discharges Taking advantage of scholarship granting organizations (SGOs) Dependent care assistance program Other crucial OBBBA provisions
Surgent's Ethical Considerations for CPAs
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TBD
2.0 Credits
Member Price: $99
Auditor independence and its importance to the public accounting profession Common threats to auditor independence AICPA’s framework for assessing conflicts of interest Unique threats related to non-attest services to attest clients Common safeguards to help assure compliance with relevant rules and regulations
Surgent's Navigating Your Client Through the IRS Appeals Process
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TBD
4.0 Credits
Member Price: $159
Preparing a valid Appeals Protest for small case requests when tax, penalties, and interest for each period are $25,000 or less Writing and filing a Formal Protest, including required information Alternative Dispute Resolution options available to clients Negotiation and time limitations Preparing and submitting a Tax Court petition to preserve a client’s rights
Surgent's Predicting Future Financial Issues Facing the Financial Executive
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TBD
8.0 Credits
Member Price: $279
CPA becoming attuned to broad based business knowledge, professional skepticism, and subordination of judgment The future of medical care in the United States in a post COVID-19 environment Future of social security and impact on retirement planning and employee retention Impact on financial executive if the dollar is no longer the world currency “Fate of the States” – will the location of your business make you less competitive Future of workmen’s compensation and unemployment compensation Future of interest rates Impact of greater reliance on technology AICPA top 10 trends and technologies National infrastructure ESG and DEI trends in the global economy Impact of continuing uncertainty in markets
Surgent's Technical Business Practice Issues and Tax Forms for Experienced Practitioners
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TBD
8.0 Credits
Member Price: $279
Bonus depreciation and §179 changes under the OBBBA Schedules K-2 and K-3 and filing exceptions Form 7203 IRS Tax Pro Account IRS modernization initiatives Information Returns Intake System (IRIS) Identity Theft warnings IRS guidance for the marijuana industry “Recycled” Form 1099-NEC to report nonemployee compensation Form 1065 steps for reporting capital Centralized audit regime; late filing penalties and small partnership relief “Substance over Form” argument of shareholder loans Advanced study of “At-Risk” loans Employer W-2 correction requests Don't get caught watching the paint dry -- What is hot and new What is terminating S corporations today? Special allocation issues of §704 Final regulations for allocating depreciation recapture to partners and members of LLCs
The Best Individual Income Tax Update Course by Surgent
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TBD
8.0 Credits
Member Price: $299
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
Surgent's Taking Advantage of Installment Sales
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TBD
2.0 Credits
Member Price: $99
How does the IRC define an installment sale under IRC section 453? When can a taxpayer utilize the provisions of IRC section 453? When should a taxpayer utilize the provisions of an installment sale, and when should it be avoided? How does the issue of a “dealer” vs. a “non-dealer” impact the use of the installment sale method? Reporting an installment sale when related parties are involved Calculating an installment sale How has the Tax Cuts and Jobs Act impacted the use of the installment sale method?
Surgent's Taxation of Tips and Overtime Under OBBBA
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TBD
2.0 Credits
Member Price: $119
$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 Preparing Individual Tax Returns for New Staff and Paraprofessionals
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TBD
8.0 Credits
Member Price: $279
Updates related to HR 1, One Big Beautiful Bill Act, incorporated throughout the course Preparation of various Form 1040 individual tax returns and schedules; provided answers include “filled-in” forms Coverage of Form 7203 Coverage of §199A qualified business income, its calculation, limitations, and examples Dividends and interest – Ordinary, return of capital, and capital gain distribution dividends; tax-exempt interest, original issue discount, etc. Security transactions – From Form 1099-B to Form 8949 to Schedule D, plus mutual fund sales and related basis issues Self-employed person issues Schedule C deductions including depreciation Sale and exchange of property – Understanding Form 4797 and depreciation recapture; capital gains A working understanding of passive losses – How to handle rental property and how the passive loss rules flow to the tax forms Itemized deductions – A thorough understanding of what’s deductible and what’s not Interest deductions – Limitations and timing problems Charitable contributions substituting for taxes, IRS says – No! Retirement contributions and education credits and deductions Tax computations – The Kiddie Tax, AMT, regular tax, tax credits Individual problems illustrated by form preparation for various items, with numerous “practice tips” Impact of recent legislation and forms changes on the 1040
How Fraud Can Affect Smaller Organizations 26-27
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TBD
4.0 Credits
Member Price: $175
The reasons for fraud Fraudulent acts that are initiated against smaller organizations Methods to stop fraud attempts against small businesses
Tax Issues for Real Estate and Homebuilding 26-27
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TBD
4.0 Credits
Member Price: $175
Discussion of appropriate entity selection and small taxpayer status Walkthrough of costing methods and compliance issues under IRC 263A Analysis of IRC 461 related to economic performance Illustrative examples and analysis Sample computations for homebuilder unit costing Recent IRC 263A challenges by the IRS Update of related cases and issues'including recent tax reform