CPE Catalog & Events
How AI is Automating Internal Control 2024
-
Webinar
4.00 Credits
Member Price: $159
An explanation of Artificial Intelligence (AI) Specific ways AI is replacing human cognition What is on the internal control horizon related to AI and other technologies
Basic Staff Tax Training: Individual 2024
-
Webinar
8.00 Credits
Member Price: $299
Emphasize form 1040 and the accompanying reporting schedules for a basic individual income tax return Identify and be able to implement basic individual income tax planning ideas for clients Familiarity with several source documents utilized in the preparation of an individual income tax return Identify common errors made in the preparation of an individual income tax return and understand how to avoid the errors in the future
Passive Activities & Rental Real Estate Income Tax Issues 2024
-
Webinar
8.00 Credits
Member Price: $299
Detailed coverage of the passive activity rules under IRC 469 (and related regulations), how the 3.8% net investment income tax under 1411 and qualified business income (QBI) deduction under 199A applies to rentals and passive activities, and what is a trade or business rental is under 162 How the PAL rules apply to rental real estate activities and investments in S corporations and partnerships Definition of activity and the activity grouping and disclosure rules Real estate professional exception to the PAL rules for investments in non-passive rentals Special $25,000 loss allowance for rental real estate with active participation Material participation safe harbor rules Events that trigger suspended PALs Limitations on tax credits generated by passive activities Special rules that re-characterize passive income to non-passive income What rentals are subject to self-employment tax under 1402
Dealing with Incomplete Virtual Currency Guidance 202
-
Webinar
1.00 Credits
Member Price: $49
Cryptocurrency Capital gains and losses Evaluating IRS sub regulatory guidance
Take Your PowerPoint From Mess to Success
-
Webinar
1.00 Credits
Member Price: $39
Image-based slides One idea per slide Effectiveness of bullets Effectiveness of slide titles Slides vs. handouts
Feeling Stressed from Change & Uncertainty? How to Stay Positive when Things Get Tough
-
Webinar
1.50 Credits
Member Price: $49
Change management Leadership
Ask Me No Questions and I Will Tell You No Lies - The Art of Interviewing & Interrogation
-
Webinar
3.00 Credits
Member Price: $99
Defining an interview Why we choose to believe or not believe someone Types of individuals you will be talking with Why people lie Types of liars Unsharable needs Verbal and nonverbal clues How to listen Obtaining a confession
Strategies for Guiding Clients Through Challenging Situations: Tax Insights
-
Webinar
8.00 Credits
Member Price: $225
Navigating the tax and non-tax dimensions of divorce. Unveiling tax and non-tax considerations in personal bankruptcy, debt cancellation, foreclosure, repossession, and bad debt reporting. Exploring the tax and non-tax aspects of personal relationship matters, encompassing cohabitation, property rights, premarital agreements, filing status, exemptions, and dependents. Grasping the intricacies of support considerations for spouses and former spouses. Addressing support matters for children of divorced or separated parents, alongside the tax treatment of back child support. Delving into the business implications in instances of business dissolution. Tackling specialized topics, including marital property rules, tax rate comparisons for married and unmarried individuals, head of household status, and treatment of refunds and deficiencies.
Auditing Standards & Audit Quality 2024
-
Webinar
2.00 Credits
Member Price: $89
Key Upcoming Accounting Standards Update (ASU) Adoption Dates FASB Agenda PCC Activity & Standards New Risks Recent ASU's in the last year
S Corporations: Built-in Gain Tax 2024
-
Webinar
2.00 Credits
Member Price: $89
Identification of facts that could cause the imposition of the built-in gain tax The calculation of the tax on "net recognized built-in gain" during the "recognition period" The meaning of "current mandatory double tax" The aggregate limitation based on "net unrealized built-in gain" The limitation based on the "gain" that existed at conversion The importance of valuation analysis at conversion The taxable income limitation Using existing corporate net operating losses and tax credits Tax planning ideas and strategies to minimize or avoid the tax on the built-in gain
Surgent's Data Analytics Toolkit - Tools and Applications
-
Webinar
2.00 Credits
Member Price: $99
Definition of Data Analytics Assessing your organization’s current status and establishing an environment for success Financial staff’s core activities Common uses of analytics and current examples Behavioral forces that impact decisions Examples of inaccurate forecasts Identifying strategic measurements (KPIs) Improving budgeting and forecasting and addressing Black Swan events Collecting and using data from traditional and non-traditional data sources Statistical tools, including Median, Mode, Moving average, Ratio analysis, Pareto analysis, Rolling forecast, Mission-based budgeting, Trend analysis, Regression, Z-Score (public and private organizations), and Simulation Analytical techniques, including Brainstorming, Mind mapping, and Delphi technique Software tools that are readily available and can assist in visually exploring data; expanding the scope of available data, as well as collecting, analyzing and presenting results (including Dashboards). Specific ideas for using Data Analytics, including immediate opportunities and areas for further consideration Expanded lists of readings and next level software for a participants’ future reference
Powerful Public Speaking: Communicate With Confidence
-
Webinar
3.00 Credits
Member Price: $89
Communications
K2's Best Word, Outlook, And PowerPoint Features
-
Webinar
4.00 Credits
Member Price: $159
Creating Word and PowerPoint documents with greater ease and efficiency Enabling critical Outlook options for improved productivity Best practices for working with Word, Outlook, and PowerPoint
Surgent's Ethics for the Industry Accountant
-
Webinar
4.00 Credits
Member Price: $179
What are ethics? Why study ethics? Ethical responsibilities of CPAs Professional code of ethics and conduct AICPA Codification – updated Ethical dilemmas CPA vision Real disciplinary cases to illustrate critical points
Surgent's Real Estate Taxation: Critical Considerations
-
Webinar
4.00 Credits
Member Price: $159
The impact of recent tax legislation on the real estate industry Depreciation and recapture Determining the basis when acquiring real estate Passive activity losses Calculation of gain or loss on sale of real estate Rental operations Installment sales
Walkin', Talkin', Lookin' & Listenin' - Or Things Most of Us Don't Do Well
-
Webinar
2.00 Credits
Member Price: $79
The importance of making yourself available How to start a conversation and what to NOT talk about The art of how to listen When you don’t understand what they just said Don’t fool by equivocations when they respond to a question Materiality and perception
Surgent's International Tax Challenges and Opportunities for U.S. Filers
-
Webinar
3.00 Credits
Member Price: $169
Residency status for U.S. federal income tax purposes Key provisions of U.S. income tax treaties Overview of the taxation of income from foreign entities Understanding Foreign Tax Credit Identifying foreign-source and U.S.-source income Foreign earned income and housing exclusion Foreign informational form filing requirements
Surgent's U.S. Taxation of Foreign Corporations: A Case Study Approach
-
Webinar
3.00 Credits
Member Price: $149
Understand how to approach and analyze the U.S. taxation of foreign corporations Using an example, calculate GILTI, 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 Discuss the impact of Section 962 election Compare different outcomes under GILTI, Subpart F, and PFIC regimes for individuals and corporations Identify basic strategies for managing tax liabilities related to foreign corporations
What's Your Brand Reputation? Determine and Drive How Others See You
-
Webinar
2.50 Credits
Member Price: $89
Presence
Financial Statements for the Simple Business Entity 2024
-
Webinar
4.00 Credits
Member Price: $159
Accounting for simple business entities Income tax, modified cash basis and other alternatives to GAAP Avoiding the pitfalls and costs of GAAP reporting and disclosure requirements Documenting accounting decisions to minimize potential liability