CPE Catalog & Events

Payroll Essentials: De-mystifying Form W-4

The major topics covered in this class include:Form W-4, Employee Withholding Certificate changesUnderstanding what an employer can, and cannot do with regards to Form W-4

Surgent's Successfully Completing an Income Tax Return for a Trust or Estate -- Form 1041

Passive activity rules for trusts including the NIIT The different types of trusts for income tax purposes (e.g. simple, complex, grantor, charitable) The critical categorization of income (taxable income vs. fiduciary accounting income) Distributable net income (DNI) and how it works The “Tier” Rules The Separate Share Rule IRC 663(b) “65-Day” Rule IRC §691(c) Deduction QSST and EBST elections How to treat excess deductions on termination Grantor trust rules and how they impact planning and return preparation The income tax side of Domestic Asset Protection Trusts

Use of technology in an audit of financial statements - Risk Assessment

Commonly reported barriers to adopting technology and overcoming them Illustrating where technology can improve the audit process Using technology to increase the efficiency and effectiveness of your risk assessment process

Surgent's Fundamentals of Public Charity Taxation and Form 990

Organization and structure of Form 990 Form 990  and its various schedules Form 990 filing requirements The public support tests Taxation of unrelated business income Compensation-related reporting issues 

Surgent's Top Ten Questions from Partnership Clients Regarding the Section 754 Election

How does a partner compute his or her basis in a partnership? What is the difference between a partner’s inside and outside basis? What is the difference between a partner’s capital account and partner’s outside basis? How does Section 732(d) impact the buyer of a partnership interest? How does a partnership report a Section 754 election on the partnership’s tax return? How does a partnership make a Section 754 election? How does a partnership make a Section 743(b) adjustment? How does a partnership make a Section 734(b) adjustment? How is a Section 743(b) adjustment or Section 734(b) adjustment allocated to the assets of a partnership? How is a Section 743(b) adjustment allocated within the class of ordinary income property and capital gain property?

K2's 2023 Mastering Advanced Excel Functions

Powerful new functions and features in Excel, such as XLOOKUP and Dynamic Arrays How to use “legacy” features and functions such as AGGREGATE Creating effective forecasts in Excel

Forensic Accounting: Finding Hidden Treasure in Tax Returns

The major topics that will be covered in this course include:The rules of IRS disclosure of tax informationUnderstanding the role of IRS transcriptsInterpreting the actions of the IRS in transcriptsFOIA requestsAnalyzing tax information and returns for financial leads

Audit 208: Audit Reporting Basics - Report Issuance Process

The major topics covered in this course include:Objective of financial reporting and Inter-relationships of financial statements and disclosuresSpecial purpose framework financial statements and the impact on auditsTypes of audit reports, including reasons for modificationFinancial statement drafting and issuance processPerforming a final quality control check before report release

The Impact of ESG Matters on Financial Reporting and Audits

The major topics covered in this class include:Overview of the impact environmental, social, and governance (ESG) matters have on the financial worldEvolving guidance from the AICPA and other stand-setters related to ESG mattersRisks of material misstatement in financial statements and related disclosures emerging from ESG matters

Surgent's Four Tiers of Loss Limitations: A Guide to the Rules for Pass-Through Entities

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

Preparing to be a Forensic Accountant - Focus on Computer Forensics - Part 2 (Cryptology)

Forensic Accounting Accounting Finance Auditing

AI Series - Practical AI Applications A Case Study

Supervision/Management Competencies: An Ethical Approach

The major topics covered in this course include:Overview of Virtue EthicsMilgram and Zimbardo case studiesNavigating the transition from "Buddy to Boss"Self-Awareness and Regard for OthersSetting Standards and Analyzing PerformanceUnconscious BiasCommunication Skills

Surgent's Raising Financially Capable Children

Discussion of the importance of a financial education for the next generation Understanding a client’s financial values Determining a client’s financial literacy Helping clients develop a teaching roadmap Using knowledge to protect against entitlement Developing a knowledge base for the information, including a full list of recommended books on the topic and games for families to play Discussion of specific topics, including tips and tricks related to: Allowances Earning, work, and entrepreneurship Spending, saving, and investing Philanthropy Taxes Credit cards

Surgent's Top 20 Effective Strategies for Avoiding RMD Mistakes and Penalties: Updated for the Proposed RMD Regulations, SECURE Act 2.0

Who qualifies for the waiver of the RMD excise tax for 2021, 2022, and 2023? The rollover deadline for 2023 age 73 RMD Coverage of applicable provisions of SECURE Act 2.0 What is the required minimum distribution for an account owner? What is the required minimum distribution for a beneficiary IRA? Key explanations of RMD regulations The types of accounts that are subject to the required minimum distribution rules The parties that are subject to the required minimum distribution rules Exceptions and special considerations for required minimum distributions Rollover and transfer rules in an RMD year The various responsibilities for interested parties Qualified charitable distributions and how they are coordinated with RMDs and IRA contributions How the 10-year rule works for certain beneficiaries

Blockchain Technology: What Every CPA Should Know

The specific topics that will be presented include:An explanation of what blockchain isReview of the nomenclature associated with blockchain technologyThorough review of the components of a blockchain applicationReview of current and potential applications for blockchain and its impact on commercePotential impact on the CPA profession in accounting and auditing

Surgent's Data Security: Best Practices to Protect Your Business and Yourself

Ethical duty to safeguard employee, client, and litigant data Common threats, including phishing, ransomware, and bad password management Security management of business and personal electronic devices Best practices for creating and securing passwords Insight into how our personal information is exploited in our daily lives

The Controllership Series - Managerial Accounting Basics and Costs

Accounting Finance

Surgent's Opportunities in the Metaverse for Accounting and Other Professionals

Understanding what the metaverse is and what it is not How to access the metaverse Why accounting and other professionals should use the metaverse Where accountants can find their space in the metaverse How the metaverse is changing the way we work Ownership opportunities in the metaverse Work and taxation in the metaverse

Auditing For Fraud

Auditing Fraud