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2025 Governmental GAAP Update: Navigating GASB Standards

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Webinar

2.00 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.  

Individual Tax Update: Recent Developments

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Webinar

2.00 Credits

Member Price: $79

Recent tax legislation, rulings and developments impacting individual taxpayers Credits (child, dependent care, earned income, health) Key rulings and regulations affecting individual taxpayers, including the Section 199A deduction, capital gains and losses, rental real estate and other passive activities losses, and other topics

Individual Tax Update: Recent Developments

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Webinar

2.00 Credits

Member Price: $89

The major topics that will be covered in this class include:2025 Tax Provision SunsetsResidential Energy CreditVirtual currency reporting and Form 1099-DAStudent loansRecent individual taxpayer case rulings

Surgent's Annual Update for Defined Contribution Plans

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Webinar

2.00 Credits

Member Price: $99

Common risks and pitfalls associated with defined contribution plans Nuances of the fair value disclosures New reporting and disclosure requirements for the current year Results of DOL Audit Quality Study

Surgent's Unique Tax Attributes of Different Entity Types

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Webinar

2.00 Credits

Member Price: $99

Considerations for a small business owner Self-employment taxes Guaranteed payments to partners QBI deductions: Section 199A Built-in gains tax: S corporations Excess passive income tax: S corporations PTE elections: S corporations and partnerships Taxation of fringe benefits: S corporations Double taxation of C corporation dividends Taxation of limited liability companies Which entity to choose?

Surgent's Understanding and Testing Control and Compliance in a Single Audit

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Webinar

4.00 Credits

Member Price: $159

The essential internal control concepts applied in a single audit How the auditor obtains an understanding of controls over compliance and then tests the effectiveness of those controls in a single audit How the auditor plans and performs tests of compliance in a single audit The identification and reporting of control and compliance findings

Multistate Taxation - Issues and Planning Opportunities

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Webinar

8.00 Credits

Member Price: $225

Multistate Business Activities Nexus and Implications State Taxable Income Business-Related Issues Formulas and Their Application Audit Defense Strategies State Specific Regulations Choice of Business Entity Interstate Commerce Clauses Domicile in relation to State Death Taxation

S Corporations: Tax Compliance, Elections, and Best Practices

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Webinar

8.00 Credits

Member Price: $225

Subchapter S status election and compliance requirements Relief for late Form 2553 filings under Rev. Proc. 2022-19 Comparison of Rev. Proc. 2022-19 and Rev. Proc. 2023-3 I.R.C. §1361 and §1362 analysis for S Corporation elections Corporate governance and formalities compliance Shareholder stock and debt basis rules Built-in capital gains and other aspects of Form 1120S Schedules K-1, K-2, and K-3 preparation and reporting requirements Officer reasonable compensation: requirements, advisory strategies, and audit defenses S Corporation eligibility errors and corrective measures

Financial Decisions that Led Two Businessmen to Prison

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Webinar

2.00 Credits

Member Price: $89

The major topics covered in this class include:Career choicesEthical dilemmasJudicial proceedingsMitigation strategiesCreating tools to help make better decisionsAtonement and reconciliation

Surgent's IRS Tax Examinations and Hot Issues

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Webinar

4.00 Credits

Member Price: $159

Criteria that the IRS uses to select returns for examination Substantiation requirements for travel, charitable contributions, vehicles, meals, virtual currency considerations and tax-related identity theft Understanding worker classification determinations on who is an employee and who is an independent contractor Distinguishing S corporation officer’s reasonable compensation issues How the IRS holds persons other than an employer liable for unpaid payroll taxes, a.k.a., the trust fund recovery penalty Tax-related identity theft procedures

More Money: Strategic Ways to Improve Cash Flow

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Webinar

4.00 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

A New Productivity for the New World. Goal Achievement for the 21st Century, A Whole Brain Approach

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Webinar

1.00 Credits

Member Price: $39

Mindfulness Creative Thinking Productivity  Performance Neuroscience Leadership

Surgent's Weekly Expert Hour

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Webinar

1.00 Credits

Member Price: $59

Each week’s topics will change based on the most critical issues affecting financial professionals

Bears Will Be Bears - Fraudsters Too

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Webinar

1.00 Credits

Member Price: $79

Internal Controls Fraud Prevention Fraud Detection Fraud Investigation

Liquidity & Uncertainty Disclosures for Nonprofits

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Webinar

2.00 Credits

Member Price: $79

Required disclosure related to liquidity and other significant uncertainties for fair presentation of financial statements Evaluating the need for going concern and other uncertainty disclosures in the current environment

Income Tax Analysis: Exploring In-Depth Concepts

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Webinar

2.00 Credits

Member Price: $89

The major topics that will be covered in this course include:Introduction to GAAP and IRC FrameworksKey Differences Between Financial Reporting and Tax ReportingUnderstanding Timing DifferencesRecognition of Revenue and Expenses Under GAAP vs. IRCDiscussion of Deferred Tax AssetsImpact of Deferred Tax LiabilitiesPermanent vs. Temporary DifferencesReconciliation of Book Income to Taxable Income

SAS No. 122, AU 315, Understanding the Entity and Its Environment and Assessing the Risks of Material Misstatement

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Webinar

3.00 Credits

Member Price: $99

How the effect of a misstatement due to error effects the scope of our audit vs a misstatement due to fraud Inquires of management …….. and others The audit planning process; when we start and when we stop The importance of brainstorming and what two things should a talk about Revisions of our risk assessment Determining materiality

Business Consulting for CPAs

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Webinar

4.00 Credits

Member Price: $129

What is Business Consulting? Identify the types of Management services your firm could offer. How to become the trusted advisor – identification of client’s needs? Learn how client expectations may create different performance and understanding levels for CPAs in business consulting engagements. Know what it takes to create a valuable outcome for the client. Understand the competitive advantages/disadvantages that your firm has versus non-CPA business consultants. Learn techniques to become a more effective consultant. Professional standards application

Spring Tax Update for Business with Steve Dilley

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Webinar

4.00 Credits

Member Price: $129

Recent legislative developments, cases and rulings impacting various business entity taxpayers Review of Inflation Reduction Act provisions impacting small businesses Business income, deductions and credits Section 174: Research and Experimentation Deduction update Form 1099-K reporting Depreciation update: Section 179 and 168(k) S Corporation and partnership update, including Schedule K-1 

Practical Ethics and Circular 230 Compliance for CPAs and EAs

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Webinar

4.00 Credits

Member Price: $129

Taxpayers' rights and protections Professional oversight in tax practice Navigating Circular 230 complexities Ethical practice before the IRS Preparer roles and responsibilities Compliance with rules on written advice Ensuring client confidentiality Upholding best practices in tax preparation