CPE Catalog & Events
Society Events are In-Person or Via NVCPA Hosted Zoom - All times listed in PST (cancellation policies apply, contact NVCPA for details.)
Surgent's Tax Planning for Rental Real Estate
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Webinar
4.00 Credits
Member Price: $179
Rental activities and passive activities Material participation Real estate professional status Active participation status Depreciation recapture – Sections 1245, 1250, and 291 Vacation homes rented out QBI deduction and rental properties Section 1237 safe harbor for divided parcel sales Practitioner considerations
Surgent's Introduction to Forensic Accounting
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Webinar
4.00 Credits
Member Price: $159
Review of the different aspects of forensic accounting The civil litigation process as it relates to forensic accounting Litigation services provided by forensic accountants Fraud detection and prevention Various types of fraud Training and certifications in forensic accounting Forensic accounting in bankruptcy proceedings Forensic accounting in family law proceedings Calculating damages for use in litigation Valuations Ethical issues pertinent to forensic accounting
Surgent's Tax Reporting for Executive Compensation
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Webinar
2.00 Credits
Member Price: $99
Nonqualified deferred compensation (NQDC) Nonqualified stock options (NQSOs) Incentive stock options (ISOs) Restricted stock/restricted stock units (RSUs) Stock appreciation rights (SARs) and phantom stock Employee stock purchase plans (ESPPs) Applicable tax forms and schedules Stock sale reporting Estimated taxes Filing deadlines and extensions State taxation
Current Audit Environment and ASB Activity
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Webinar
2.50 Credits
Member Price: $99
Current environment and implication for audit planning Key risk issues Audit challenges Recent Statements on Auditing Standards (SASs). ASB workplan SQMS No. 1, No. 2, and No. 3 SSARS No. 26
Surgent's Agentic AI Foundations for Finance and Accounting
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Webinar
2.00 Credits
Member Price: $119
Evolution from RPA to agentic AI (PRAL cycle: perceive, reason, act, and learn) Use cases in financial reporting and decision support Platform overview: simulating agents with ChatGPT; enterprise examples from IBM watsonx, Microsoft Copilot, and UiPath Global regulation: EU AI Act, U.S. Executive Order, AICPA Code of Conduct Ethical considerations and professional skepticism in autonomous systems
Surgent's Top Individual Tax Planning Strategies
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Webinar
2.00 Credits
Member Price: $99
Extension and enhancement of reduced rates and the standard deduction The temporary senior deduction Extension and enhancement of increased Child Tax Credit Extension and enhancement of increased estate and gift tax exemption amounts Contributions to ABLE accounts and benefitting from the Saver’s Credit Increased SALT deduction Deduction for car loan interest Using Trump Accounts Extension and enhancement of paid family and medical leave credit Enhancement of Adoption Credit, the dependent care assistance program and the child and dependent care tax credit Tax credit for contributions of individuals to scholarship granting organizations Additional expenses treated as qualified higher education expenses for purposes of 529 accounts Individual charitable contributions Health savings account related tax changes
Surgent's Making Sense of Essential OBBBA Provisions
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Webinar
2.00 Credits
Member Price: $119
Bonus and Section 179 depreciation Depreciation of qualified production property The business interest deduction Tax on excess compensation within tax-exempt organizations Excise tax on investment income of private colleges ABLE accounts and the Saver’s Credit Child Tax Credit Casualty losses Other crucial OBBBA provisions
Surgent's Applying the Yellow Book to a Financial Statement Audit
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Webinar
4.00 Credits
Member Price: $159
Circumstances requiring auditors to follow the Yellow Book (Government Auditing Standards or GAGAS) Relationship of Yellow Book requirements to GAAS and single audit requirements The Yellow Book requirements related to the performance of and reporting on a financial audit Identifying and reporting findings under the Yellow Book
Surgent's Current Issues in Accounting and Auditing: An Annual Update
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Webinar
4.00 Credits
Member Price: $159
Recently issued but newly implemented Accounting Standards Updates (ASUs), the PCC Update, and items on the FASB’s Technical Agenda New ASUs covering disaggregated expenses, crypto assets (e.g., cryptocurrency), and business combinations Results and findings of the FASB’s Final (Stage 3) Post-Implementation Review (PIR) Report on Topic 606 Recently issued SASs and other AICPA activity through SAS No. 149 Detailed review of the three new Statement on Quality Management Standards (SQMS 1, SQMS 2, and SQMS 3) Other important A&A practice matters
Forensic Accounting: Fraud Investigations
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Webinar
8.00 Credits
Member Price: $319
Evidence in the investigative process Tools used in forensic investigations Conducting interviews Forensic accounting reports Expert witness testimony
Surgent's Annual Tax-Planning Guide for S Corporations, Partnerships, and LLCs
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Webinar
8.00 Credits
Member Price: $279
Update on latest cases, rulings, and regulations including the final regs Provisions of Revenue Procedure 2022-19: Relief for S corporations Legislative update on retirement plan changes of the SECURE Act 2.0 How to handle liabilities of LLCs Planning opportunities and pitfalls in determining basis and amounts at risk -- recourse and nonrecourse debt issues for LLCs, and much more Section 199A pass-through deduction planning Partnership planning -- Structuring partnership distributions and transfers of interests Optional basis adjustments -- §§754 and 732(d) Planning for the utilization of §179 and for the scheduled phase out of bonus depreciation Basis, distribution, redemption, and liquidation issues of S corporations Compensation in S corporations Sale of a partnership -- the best planning concepts What you need to know about family pass-throughs -- Estate planning, family income splitting, and compensation planning Partnership and LLC allocations A brief look at possible future changes to the taxation of pass-through entities The who, what, when, where, and how of the new FinCEN BOI reporting requirements
Surgent's Fiduciary Income Tax Returns - Form 1041 Workshop with Filled-in Forms
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Webinar
8.00 Credits
Member Price: $279
Classifying receipts between “income” and “corpus” under the Uniform Principal and Income Act Calculation of DNI utilizing three different methods, a “forms” method (Schedule B), a “code” method, and a “shortcut” method, utilizing a worksheet of common income and expenses Proper W-2 preparation and procedures in the year of death Taxpayer passes before taking a required minimum distribution; what must be done? Forgetful fiduciaries of simple trusts Fluctuating trusts – Simple one year, complex the next Dividing income in the year of death Overview of Subchapter J Form preparation issues – Filing requirements and line-by-line explanations of Form 1041 Taxable income of estates and trusts and expense allocation issues Specific deductions and miscellaneous itemized deductions Income in respect of a decedent The income distribution deduction calculation Relation of principal and income law to DNI Understanding how to handle capital gains and losses Allocating tax items to beneficiaries: another K-1 Other considerations: excess deductions on termination Comprehensive DNI case study, with principal (cost and FMV) and income reconciliation Comprehensive trust and estate case studies, with filled-in forms
Surgent's Form 1065 Boot Camp: Step-by-Step Preparation with Completed Forms
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Webinar
8.00 Credits
Member Price: $279
Comprehensive coverage of HR 1, One Big Beautiful Bill Act Gain a thorough understanding of federal income tax laws for partnerships and LLCs, from formation to tax return preparation issues Filing requirements for Schedules K-2 and K-3 Who files Form 1065, and who does not file Form 1065 Tax Basis Capital Account Reporting Requirements Trade or Business income and expenses versus Separately Stated Items The importance of Schedule M-1 Partnership distributions -- current or liquidating, cash or property How to allocate recourse and nonrecourse debt Self-employment tax issues; court cases and trends in tax audits of earnings subject to self-employment taxes Complete coverage of any new legislation enacted before presentation Section 163(j) limitations Mastering two common tax forms, Depreciation (4562) and Sale of Assets (4797) Final regulations on Section 168(k) Partnership reporting oddities Accurately preparing partnership returns and reconciling book income to taxable income The Centralized Audit Regime under the Bipartisan Budget Act of 2015
Surgent's Data at 30,000 Feet: Traveling Smart with Client and Personal Information
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Webinar
2.00 Credits
Member Price: $119
CPA responsibilities for client data Understanding the risks while traveling Legal and regulatory landscape CPA-specific considerations Data protection techniques and tools Policy and technical safeguards Pre- and post-travel protocols Employee education and compliance
Surgent's More Money at the End of the Month: Strategic Ways to Improve Cash Flow
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Webinar
2.00 Credits
Member Price: $99
How to optimize cash flow Qualitative evaluations: core earnings and sustainable growth Quantitative evaluations: liquidity ratios Increasing customer base vs. payment terms Business cycle and cash Behavioral finance biases Managing head count Other potential areas of excess cost
Surgent's Taxation of Partnership Distributions and Sales of Partnership Interests
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Webinar
4.00 Credits
Member Price: $159
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 Compilations, Reviews, and Preparations: Engagement Performance and Annual Update
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Webinar
8.00 Credits
Member Price: $299
SSARS No. 21, Clarification and Recodification, and updates to SSARS No. 21 due to the issuance of SSARS No. 23, Omnibus Statement on Standards for Accounting and Review Services SSARS No. 22, Compilation of Pro Forma Financial Information SSARS No. 24, Omnibus Statement on Standards for Accounting and Review Services -- 2018 SSARS No. 25, Materiality in a Review of Financial Statements and Adverse Conclusions SSARS No. 26, Quality Management for an Engagement Conducted in Accordance With Statements on Standards for Accounting and Review Services Sample comprehensive engagement work programs for preparation, compilation and review engagements Reporting and disclosure illustrations for each level of service, including attesting on personal financial statements, prescribed form, special purpose framework and other engagement variations Other communication requirements, such as sample engagement letters and management representation letters
Surgent's Annual Accounting and Auditing Update
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Webinar
8.00 Credits
Member Price: $299
Recently issued FASB Accounting Standards Updates, PCC Update, and items on the FASB’s Technical Agenda Recently issued ASUs covering derivatives, credit losses under ASC 326, government grants, and expense disaggregation FASB Final PIR Report for Leases (Topic 842) Statement on Quality Management Standards: SQMS 1, SQMS 2, and SQMS 3 Proposed SAS on the auditor’s responsibility relating to fraud Recently issued SASs and other AICPA activity Recently issued PCAOB standards and SEC rulemaking activities Other important A&A practice matters
The Best Federal Tax Update Course by Surgent
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Webinar
8.00 Credits
Member Price: $299
Comprehensive coverage of the One Big Beautiful Bill Act Review of key components of President Trump's tax bill, including a tip income exemption, overtime pay relief, Social Security tax exemption, auto loan interest deductibility, SALT deduction modifications, a lower corporate tax rate, restoration of 100% bonus depreciation, immediate R&D expensing, and permanent extension of select TCJA provisions Tariff policy and implementation - analyze the use of tariffs as a fiscal and trade policy tool 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 Sale of Passthrough Entity Interests and Net Investment Income Tax - analyze the tax implications of selling interests in passthrough entities, including relevant examples, and how the Net Investment Income Tax (NIIT) applies to these transactions 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 Practice aids, including all the numbers applicable for the current year -- inflation-adjusted amounts, mileage rates, retirement contributions, and more Advanced practice, reporting, and other issues intertwined with advanced planning and discussion ideas
SOC Mastery for CPA Firms: Your Roadmap to Starting a SOC Practice
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Webinar
1.00 Credits
Member Price: $75
Overview of the SOC suite of services Understanding the market for SOC engagements Considerations when adding SOC services to your firm, including: identifying services building a SOC team identifying clients identifying the proper engagement scoping and pricing considerations establishing a quality review process peer review considerations