CPE Catalog & Events
Surgent's Summary and Analysis of the Inflation Reduction Act of 2022 - On-Demand Webcast
Available Until
TBD
2.00 Credits
Member Price: $89
The 15% corporate tax 1% tax on the repurchase of corporate stock Enhancement of IRS services Prescription drug pricing reform, including drug price negotiation Maximum out-of-pocket cap for Medicare beneficiaries Extension of Affordable Care Act subsidies for certain individuals whose household income exceeds 400% of the poverty line Clean energy and efficiency incentives for individuals Energy Efficient Home Improvement Credit Energy efficient commercial buildings deduction (Section 179D) Extensions, increases, and modifications of the New Energy Efficient Home Credit Clean Vehicle Credit - now available at point of sale - and credit for previously owned clean vehicles Qualified commercial clean vehicles Transfers of certain credits to an unrelated transferee Increase in Research Credit against payroll tax for small businesses
Surgent's Surging Auditors: Daily Dilemmas - Download
Available Until
TBD
1.00 Credits
Member Price: $49
The importance of proper documentation of workpapers Meeting firm-mandated ethical requirements Independence issues related to client relationships Client engagement and entertainment Accurate and complete reporting of time
Surgent's Surging Auditors: Internal Out of Control - Download
Available Until
TBD
1.00 Credits
Member Price: $49
Refresher on understanding internal controls When testing internal controls is required When testing of internal controls is an effective strategy to reduce substantive testing Designing tests of controls Responses when deviations are discovered in the design or operating effectiveness of internal control
Surgent's Surging Auditors: Professional Skeptic - Download
Available Until
TBD
1.00 Credits
Member Price: $49
Demonstrating professional skepticism Assessing audit evidence Responding to contradictory evidence Assessing the sufficiency of audit evidence
Surgent's Surging Auditors: Revenue Rush - Download
Available Until
TBD
1.00 Credits
Member Price: $49
Application of ASC 606 to contractual situations Identifying key information necessary to apply ASC 606 Assessing compliance with the guidance of ASC 606
Surgent's Surging Auditors: Searching for Unrecorded Liabilities - Download
Available Until
TBD
1.00 Credits
Member Price: $49
Optimal resource requests to support an appropriate search for unrecorded liabilities Tracing transactions to the detail to identify whether liabilities are properly recorded Evaluation of evidence to meet management’s assertions
Surgent's Surging Auditors: Wally's Warehouse - Download
Available Until
TBD
1.00 Credits
Member Price: $49
Observation and professional skepticism Interviewing the client Performing test counts Evaluating the results obtained
Surgent's Taking Advantage of Installment Sales - Download
Available Until
TBD
2.00 Credits
Member Price: $49
How does the IRC define an installment sale under IRC Sec 453? When can a taxpayer utilize the provisions of IRC Sec 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 Taking Advantage of Installment Sales - On-Demand Webcast
Available Until
TBD
2.00 Credits
Member Price: $89
How does the IRC define an installment sale under IRC Sec 453? When can a taxpayer utilize the provisions of IRC Sec 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 Taking Advantage of Installment Sales and Like-Kind Exchanges - Download
Available Until
TBD
4.00 Credits
Member Price: $79
How does the IRC define an installment sale under 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 How to report an installment sale when related parties are involved How to calculate an installment sale How has the Tax Cuts and Jobs Act impacted the use of the Installment Sale Method What is a like-kind exchange as defined by IRC Section 1031 When can a taxpayer utilize the provisions of IRC Section 1031 What types of real property are eligible for like-kind exchange treatment and what types are not What is “boot” and how does it impact the like-kind exchange deferral How to calculate a like-kind exchange including any taxable portion How has the Tax Cuts and Jobs Act impacted the use of like-kind exchanges
Surgent's Taking Advantage of Installment Sales and Like-Kind Exchanges - On-Demand Webcast
Available Until
TBD
4.00 Credits
Member Price: $129
How does the IRC define an installment sale under 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? What is a like-kind exchange as defined by IRC Section 1031? When can a taxpayer utilize the provisions of IRC Section 1031? What types of real property are eligible for like-kind exchange treatment and what types are not What is “boot” and how does it impact the like-kind exchange deferral? Calculating a like-kind exchange including any taxable portion How has the Tax Cuts and Jobs Act impacted the use of like-kind exchanges? Recent changes to like-kind exchanges as the result of IRS final regulations Changes that may be on the horizon regarding like-kind exchanges
Surgent's Taking Advantage of Like-Kind Exchanges - Download
Available Until
TBD
2.00 Credits
Member Price: $49
Understanding the history of IRC Sec 1031 Who does and does not qualify for utilizing the like-kind provisions Which properties do and do not qualify for like-kind exchanges The differences between a “dealer” and a “non-dealer” regarding like-kind exchanges How to complete a like-kind exchange The different types of like-kind exchanges The definition of “boot” and how it applies to like-kind exchanges Rules concerning Revenue Ruling 72-456, and Form 8824
Surgent's Taking Advantage of Like-Kind Exchanges - On-Demand Webcast
Available Until
TBD
2.00 Credits
Member Price: $89
Understanding the history of IRC Sec 1031 Who does and does not qualify for utilizing the like-kind provisions Which properties do and do not qualify for like-kind exchanges The differences between a “dealer” and a “non-dealer” regarding like-kind exchanges How to complete a like-kind exchange The different types of like-kind exchanges The definition of “boot” and how it applies to like-kind exchanges Rules concerning Revenue Ruling 72-456, and Form 8824
Surgent's Tax Aspects of Home Offices and Vacation Homes - Download
Available Until
TBD
2.00 Credits
Member Price: $49
Mixed use of a residence: how deductions are limited in rental situations Home office: qualification and calculation Strategies and planning for renting a principal residence instead of selling it Why buying a vacation home can be a very smart investment Should you rent or use your vacation home? Opportunities and pitfalls Rules for using like-kind exchanges on principal residences and vacation homes Understanding the tax rules for acquisition indebtedness and home equity indebtedness Maximizing your interest expense deduction in light of limitations in the tax code
Surgent's Tax Forms Boot Camp: LLCs, Partnerships, and S Corporations - Download
Available Until
TBD
8.00 Credits
Member Price: $159
Compare and contrast the tax consequences, opportunities, and pitfalls of operating a business as a partnership, LLC, or S corporation Reporting requirements and filing exceptions for Schedules K-2 and K-3 Form 7203, S Corporation Shareholder Stock and Debt Basis Limitations Gain a comprehensive understanding of income tax laws for S corporations from eligibility and election to tax return preparation, stock basis, and loss limitation issues Recognize and properly handle special pass-through items of income and expense Accurately prepare S corporation returns and reconcile book income to taxable income Accurately prepare partnership returns and reconcile book income to taxable income What the transactional method entails and how to report partners’ capital accounts under this method Properly handle the tax treatment of distributions to shareholders, partners, or members Understand the special restrictions and sanctions for tax year-end selection Review the basics of partnership and LLC formation and basis calculation Self-employment tax or NOT, for each entity Filling in K-1s correctly for S corporations, partnerships, and LLCs. Major changes in K-1 reporting on both partnership and S corporation forms and content The most frequently used forms and schedules, including some form “oddities”
Surgent's Taxation of Partnership Distributions and Sales of Partnership Interests - On-Demand Webcast
Available Until
TBD
4.00 Credits
Member Price: $129
Types of partnership distributions Liquidating partnership distributions Basis of property distributed by a partnership Special basis adjustments under Section 732(d) Abandoned and worthless partnership interests Section 751(a) exchange Transactions between partners and their partnerships Disguised sales Section 736(a) and (b) payments
Surgent's Taxation of the Mobile Workforce - Download
Available Until
TBD
2.00 Credits
Member Price: $49
What states do not have an income tax? What is the relevance to employers? Where does an employer have an obligation to withhold state taxes for an employee? At what point does an employee become a resident? Where is unemployment paid for an out of state employee?
Surgent's Taxation of the Mobile Workforce - On-Demand Webcast
Available Until
TBD
2.00 Credits
Member Price: $89
What states do not have an income tax? What is the relevance to employers? Where does an employer have an obligation to withhold state taxes for an employee? At what point does an employee become a resident? Where is unemployment paid for an out of state employee?
Surgent's Technology Trends and Hot Topics Impacting the Accounting Profession - Download
Available Until
TBD
4.00 Credits
Member Price: $79
Data-driven decision making processes Top technology trends and related risks, including cloud computing, AI, RPA, and blockchain applications Common IT security risks and controls Requirements of SAS 142 Use of analytical procedures on professional engagements
Surgent's Technology Trends and Risks of Interest to CPAs - On-Demand Webcast
Available Until
TBD
2.00 Credits
Member Price: $89
Data-driven decision making processes Top technology trends and related risks, including cloud computing, AI, RPA, and blockchain applications Common IT security risks and controls Requirements of SAS 142 Use of analytical procedures on professional engagements