CPE Catalog & Events
Surgent's Engagement Letters: Scope and Risk Management
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TBD
2.0 Credits
Member Price: $99
Essential clauses made simple Keeping independence intact Change orders that prevent fights Stopping scope creep early What insurers and peer reviewers are seeing now
Surgent's U.S. Taxation of Foreign Corporations: A Case Study Approach
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TBD
3.0 Credits
Member Price: $149
Understand how to approach and analyze the U.S. taxation of foreign corporations Using an example, calculate tested income, Subpart F, and PFIC income inclusions for an individual and C corporation Determine how much foreign tax credit can be claimed against such income inclusions Determine how subsequent dividend distributions from the foreign corporation are taxed Calculate capital gain on the disposition of the foreign corporation Compare different outcomes and discuss the impact of Section 962 election Identify basic strategies for managing tax liabilities related to foreign corporations
Allison McLeod's Federal Tax Updates for Individuals - 4 Hour
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TBD
4.0 Credits
Member Price: $129
Current tax issues affecting individual taxpayers Review of recent tax legislation Other issues affecting the profession, including IRS procedure, current cases, and other federal tax issues
Building Personal Leadership Skills
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TBD
4.0 Credits
Member Price: $129
Leadership Personality Types Communication Uses of AI in the work place
Business Longevity: Stabilize, Strengthen, and Succeed
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TBD
4.0 Credits
Member Price: $129
Business Management Strategic Planning The role of AI in Business
Balancing Employee and Employer Rights
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TBD
1.0 Credits
Member Price: $39
Customary management functions Delegation of authority Implementing changes in terms of employment Fundamental duties owed to employer
Before You Let Them Go: A Whole Brain Approach to Helping Team Members with ADHD Thrive in Your Organization
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TBD
1.0 Credits
Member Price: $39
Creative Thinking Productivity Neurodiversity Inclusion Employee Retention
The Controllership Series - Overhead, Direct and Indirect Costs and Allocation Methods
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TBD
1.0 Credits
Member Price: $39
Accounting Finance Procurement Operations
Global Internal Audit Standards (GIAS) Domain IV - Part 1
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TBD
2.4 Credits
Member Price: $79
Internal Audit GIAS Standards Institute of Internal Auditors Accounting Auditing
Surgent's Four Tiers of Loss Limitations: A Guide to the Rules for Pass-Through Entities
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TBD
4.0 Credits
Member Price: $159
The Inflation Reduction Act of 2022 Tier 1: Basis limitations for S corporation shareholders and partners Tier 2: Section 465 at-risk limitations for S corporation shareholders and partners, including the impact of debt, indemnities, guarantees, and shareholder/partner agreements Tier 3: Section 469 passive loss limitations and exceptions to the limitations Tier 4: The excess business loss limitation of the Tax Cuts and Jobs Act of 2017 (new §461(l)), American Rescue Plan Act, and Inflation Reduction Act
Divorce Concerns: Taxes, Valuation, Finances, Retirement, & Obligations 26-27
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TBD
8.0 Credits
Member Price: $329
Divorce and ongoing payment issues dealing with alimony and child support Documents protecting a client going forward, including pre-nuptials, cohabitation agreements, post-nuptials and many others Advanced income tax issues, including like-kind exchanges, filing status issues, credits and asset sales Advanced retirement issues, including dissecting qualified, personal retirement, and nonqualified plans, QDROs, past and defunct plans, and using retirement assets to equalize assets High-level valuation issues, including closely held business, stock redemptions, partnership redemptions and stock options
Finance and Innovation: Reinvent Your Department and Company 26-27
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TBD
8.0 Credits
Member Price: $329
How innovation happens Innovation metrics and how to report on innovation efforts How the use of technology and other simple techniques can foster and sustain innovation
Surgent's Latest Developments in Government and Nonprofit Accounting and Auditing
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TBD
4.0 Credits
Member Price: $299
Developing issues related to the Yellow Book and single audits Key AICPA developments affecting audits of governments and nonprofits The implementation of GASB No. 103 on financial reporting model improvements GASB No. 104 addressing disclosure of certain capital assets Impacts of recently applied governmental standards, recently issued implementation guide questions, and additional GASB projects (e.g., subsequent events) The essential disclosure requirements specific to not-for-profit organizations and strategies for enhancing clarity and value The advantages, challenges, and best practices for effectively presenting a measure of operations
The Best Federal 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 Sale of Passthrough Entity Interests and Net Investment Income Tax - analyze the tax implications of selling interests in passthrough entities, including relevant examples, and how the Net Investment Income Tax (NIIT) applies to these transactions 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 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
Leases Accounting under Topic 842 - Answers to FAQ After Implementation
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TBD
2.0 Credits
Member Price: $79
Alternatives to adopting Topic 842 Short-term lease and related-party leasing arrangements Identifying lease agreements under the new rules Proper treatment of lease incentives, leasehold improvements, and lease modifications
Drive Results with Metrics
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TBD
2.0 Credits
Member Price: $79
Performance Metrics Budgets
Surgent's Depreciation Rules for Bonus and Section 179 Expensing
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TBD
2.0 Credits
Member Price: $99
OBBBA permanently restores 100% bonus depreciation Notice 2026-11 confirms existing bonus framework and availability of component elections Qualified improvement property (QIP) is boosted by OBBBA Qualified production property (QPP): established by OBBBA, clarified by Notice 2026-16 Definitions Timing Inclusions/exclusions Third-party lease scenarios Election mechanics Recapture New enlarged Section 179 ceiling limitations OBBBA energy incentives sunset guide 179D deduction still in play Tangible property regulations and their role in a strategic hierarchy of depreciation
Surgent's Privacy and Security Training: Obligations of Confidentiality and Safekeeping
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TBD
2.0 Credits
Member Price: $99
Obligations of confidentiality and safekeeping Security best practices to apply beyond work Likely causes and effects of a large-scale cyberattack Email security best practices Remote work security Mobile device security Internet of Things (IoT) risks Public Wi-Fi risk and the importance of using a VPN Recognizing and avoiding text message/phone call phishing Data loss prevention (DLP)
Surgent's Tax Reporting for Executive Compensation
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TBD
2.0 Credits
Member Price: $99
Nonqualified deferred compensation (NQDC) Nonqualified stock options (NQSOs) Incentive stock options (ISOs) Restricted stock/restricted stock units (RSUs) Stock appreciation rights (SARs) and phantom stock Employee stock purchase plans (ESPPs) Applicable tax forms and schedules Stock sale reporting Estimated taxes Filing deadlines and extensions State taxation
Surgent's Tax Research
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TBD
2.0 Credits
Member Price: $99
Tax code hierarchy Organization of an Internal Revenue Code section Special rules for IRC citation Citing other primary authority Private letter rulings Primary vs. secondary authority Secondary sources of authority Steps in the tax research process Research memoranda