CPE Catalog & Events
Surgent's S Corporation, Partnership, and LLC Tax Update (BCP4)
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Online
4.00 Credits
Member Price: $175
Comprehensive coverage of the One Big Beautiful Bill Act Guidance on the impact of recent legislation on S corporations and partnership entities Principles and considerations for nonresident withholding, composite payments, and passthrough entity taxes Partnership Distributions, Form 7217, and S Corporation Redemptions Decentralized Autonomous Organizations (DAOs) A review of the key cases, rulings, and tax law changes affecting S corporations, partnerships, limited liability companies, and limited liability partnerships
Employer's Handbook: Health Care, Retirement, and Fringe Benefit Tax Issues (HCR4)
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Online
4.00 Credits
Member Price: $175
ERISA compliance: employee welfare plans and qualified plans Fringe benefit issues: COBRA, Family and Medical Leave Act, and new developments in health care Health care plans: HRAs, HSAs, and other employer-sponsored plans Qualified plan requirements: eligibility, coverage, and vesting
Ethical Considerations for CPAs (ETH4)
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Online
4.00 Credits
Member Price: $175
The CPA's role in today's economy The similarities and differences between individual and business ethics The link between ethics, integrity and scruples The basic attributes of ethics and professional conduct The history of the CPA profession and the CPA's requirement to adhere to ethics policies and codes of conduct The AICPA's Code of Professional Conduct and a CPA's responsibility to the public, clients, and colleagues The common rules and statutes faced daily in the CPA profession. Case studies may also be utilized to present potential ethical dilemmas CPAs may face during their careers
Securing a Comfortable Retirement in the Age of Spending (SCRT)
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Online
8.00 Credits
Member Price: $320
Retirement planning using variables such as desired lifestyle, travel plans, housing plans, medical needs, and family needs to customize a retirement plan unique to the client Using a residence and other real estate as retirement assets through equity and rent Using a small business as a retirement resource through creative retirement plans Overview of asset allocation, portfolio management, portfolio rebalancing, and investment selection concepts, before and after retirement The three-legged retirement stool: employer retirement, savings, and Social Security Planning with the new retirement provisions of SECURE Act 2.0 Distribution/asset liquidation planning Analysis of the most current/important research on retirement planning and sustaining retirement income levels
K2's Accountant's Guide to QuickBooks Online
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Online
8.00 Credits
Member Price: $320
Understanding your QBO subscription and licensing options Recording routine and non-routine transactions in QBO Importing and exporting data to/from QBO Creating effective reports Describing the process for integrating third-party applications with QBO Troubleshooting issues with QBO reports and data
Annual FASB Update and Review (FUR4)
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Online
4.00 Credits
Member Price: $175
Private company standard setting activities Recent FASB Accounting Standards Updates (ASUs), including those addressing crypto assets (i.e., cryptocurrency) Topic 842, Leases ASC 326: CECL
This Year's Top Tax and Financial-Planning Ideas (IEF4)
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Online
4.00 Credits
Member Price: $175
Timely coverage of breaking tax legislation, including the SECURE 2.0 Act and Inflation Reduction Act provisions applicable to individuals Changes to the lifetime estate tax exemption by the TCJA in light of April 2022 proposed regulations Considerations when selling a principal residence Tax benefits of HSAs An overview of the mechanics and practical considerations of Donor Advised Funds Virtual currency and digital assets The Corporate Transparency Act and FinCEN Beneficial Ownership Information reporting An update on income tax and estate-planning ideas, including any recent changes Tax ideas for the current year Miscellaneous tax-planning techniques that can add up to significant tax savings How to use the whole family for tax savings Up-to-the-minute ideas reflecting new tax law changes in cases, regulations, and rulings
Financial Statement Disclosures: A Guide for Small and Medium-Sized Businesses (GSM4)
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Online
4.00 Credits
Member Price: $175
Financial statement disclosures for small and medium-sized businesses Balance sheet, income statement, and statement of cash flows presentation and disclosure issues Disclosure examples from all sized entities which you can use to base your disclosures on Developing disclosure issues, including disclosures related to the adoption of Topic 606
Securing a Comfortable Retirement (SCR4)
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Online
4.00 Credits
Member Price: $175
Retirement planning using variables such as desired lifestyle, travel plans, housing plans, medical needs, and family needs to customize a retirement plan unique to the client Using the residence and other real estate as retirement assets through equity and rent Using the small business as a retirement resource through creative retirement plans, non-qualified deferred compensation, and converting the value of the business through sales within the family or to an outside party An overview of portfolio management for retirees, including sustainable portfolio withdrawal rates; balancing investments between income and equity, and taxable and nontaxable; and asset liquidation and distribution timing to minimize the tax impact of retirement distributions and maximize cash flow from retirement vehicles and Social Security Developing a three-legged retirement stool of employer retirement, savings, and Social Security, and timing the use of the legs of the stool to maximize after tax retirement benefits Analysis of the most current/important research on retirement planning and sustaining retirement income levels and lifestyles and the impact of the most recent tax laws, regulations, and rulings Planning with the new retirement provisions of SECURE Act 2.0
Artificial Intelligence for Accounting and Finance Professionals (AIP2)
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Online
2.00 Credits
Member Price: $100
What is artificial intelligence? What are the different forms of artificial intelligence? The difference between artificial intelligence and machine learning The types of problems artificial intelligence can solve The role of algorithms How artificial intelligence will affect accounting and finance careers Data governance, security, and privacy How accounting firms are using AI today The role of artificial intelligence in asset management
Surgent's Federal Tax Update (BFT4)
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Online
4.00 Credits
Member Price: $175
Comprehensive coverage of the One Big Beautiful Bill Act 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 Advanced practice, reporting, and other issues intertwined with advanced planning and discussion ideas
Unlocking AI: Fundamentals and Generative AI for Accountants (UAI4)
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Online
4.00 Credits
Member Price: $175
Introduction to AI in accounting Generative AI in accounting and prompt engineering
CFO Series: Minding the GAAP LIVE REPLAY
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Online
8.00 Credits
Member Price: $320
Module 1: Deciphering Balance Sheet Accounting Issues Typical accounting issues that impact the balance sheet Where are the 'hidden' issues in unrecorded liabilities Why and how most balance sheets are not correct - What are unrecorded assets and why do they matter? - Suggestions to improve balance sheets Identification of and resolution of balance sheet challenges and changes Communicating with your audience and stakeholders Module 2: Lease or Buy, Debt or Equity: The Financing Decision, Theory and Practice What is the cost of capital? How does the mix of debt versus equity affect the cost of capital? What is the right balance of debt to equity and why does it vary? Modigliani and Miller's Nobel prize-winning theory How do risks affect my choices? Risk aversion choices amongst providers of finance How will capital structure affect me in times of financial distress? Buying assets versus leasing them - what needs to be considered? Evaluating a lease versus buy decision and why so many get the analysis wrong Module 3: Dealing with Ever Changing Accounting Standards and Other Demands Understanding the modern finance and accounting organization chart GAAP accounting changes o Why so many changes o The speed of change and complexity o Accepting reality Recognizing and fixing the top five accounting problems and errors o Revenue o Leases o Management estimates Why is strategy necessary? o What is strategy? - The two keys to strategy o Balancing strategy with our day-to-day roles Module 4: SALT for CFOs: What You Don't Know and Should Know Why do local jurisdictions, e.g., states, need more tax revenue? The creative new methods to raise taxes o Including new taxes, rates, limits, exceptions, boundaries, etc. o Exporting the tax burden o Employee vs. independent contractors o Mobile workforce issues The myriad, novel schemes to tax o Fees and licensing matters Leading SALT software providers o Common implementation problems o States' expectations that technology makes compliance simple for the taxpayer o Do the costs of compliance outstrip the taxes due? Officer liability for taxes - it is a real thing! How variable is SALT taxation? o Examples of the differences o Entity classification considerations in the SALT equation o Variability by state and each county within each state The benefit/necessity of an annual review Risk reduction strategies
Don Farmer's Passive Activities: Foundational Rules, Income Characterization & Strategic Grouping - VIRTUAL
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Online
2.00 Credits
Member Price: $79
Congressional purpose behind the passive activity rules. Distinguishing passive income from nonpassive income. Grouping activities to reduce the impact of the passive activity rules. Creating "passive income generators" to increase deductible passive losses.
Don Farmer's Passive Activities: Material Participation Rules, Time Tracking & Compliance Strategies - VIRTUAL
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Online
2.00 Credits
Member Price: $79
The seven ways to satisfy the "material participation" rules. Deep dives into the "facts and circumstances" material participation rule and the significant participation activity methods. Which time counts toward material participation (and which time doesn't count). How to document material participation.
K2's Excel PivotTables for Accountants
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Online
8.00 Credits
Member Price: $320
PivotTable fundamentals, including Recommended PivotTables and the six elements of PivotTables Formatting PivotTables Advanced PivotTable techniques and options, including consolidation PivotTables, user-defined calculations, and working with Power Pivot Analytical techniques available in PivotTables
Don Farmer's Passive Activities: Rental Real Estate Rules & Exceptions - VIRTUAL
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Online
2.00 Credits
Member Price: $79
Special passive activity rules that apply to rental real estate. Exceptions for real estate professionals and short-term rentals. Aggregation of the rentals of a real estate professional.
Don Farmer's Passive Activities: Recharacterization & Disposition Rules - VIRTUAL
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Online
2.00 Credits
Member Price: $79
Using the "recharacterization rules" to reduce net investment income tax (NIIT). How to trigger a disposition that frees up suspended passive losses. How former passive activities are treated for tax purposes.