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 Schedule 1-A: Implementing Important OBBBA Deductions for 2025
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Webinar
2.00 Credits
Member Price: $119
Purpose and organization of Schedule 1-A, Form 1040 Taxpayers who can use Schedule 1-A The relationship of Form 1040 and Schedule 1-A Calculating modified adjusted gross income (MAGI) on Part I, Schedule 1-A The tip deduction, calculated on Part II, Schedule 1-A The overtime deduction, calculated on Part III, Schedule 1-A The car loan interest deduction, calculated on Part IV, Schedule 1-A The senior deduction, calculated on Part V, Schedule s1-A Phase-outs at higher levels of income
Surgent's Guide and Update to Compilations, Reviews, and Preparations
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Webinar
4.00 Credits
Member Price: $159
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 SSARS No. 27, Applicability of AR-C Section 70 to Financial Statements Prepared as Part of a Consulting Services Engagement Sample comprehensive engagement work programs for preparation, compilation, and review engagements
Surgent's S Corporation Taxation: Advanced Issues
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Webinar
4.00 Credits
Member Price: $159
Detailed rules governing basis in the shareholder’s debt and stock AAA Built-in gains incurred from the sale of assets Redemptions and liquidations Compensation planning for shareholders, including planning strategies under the SECURE Act Tax Cuts and Jobs Act of 2017 and the various stimulus acts, as applicable
Surgent's Advanced Audits of 401(k) Plans: Best Practices and Current Developments
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Webinar
8.00 Credits
Member Price: $299
Audit requirements for ERISA §103(a)(3)(C) audits An annual update of the changes affecting 401(k) plans Compliance issues associated with eligibility and enrollments, remittances, lack of oversight, compensation, vesting, and other topics Best practices for engagement planning, internal controls, risk assessment, and detailed testing Avoiding common mistakes while performing audit procedures Plan mergers and acquisitions Common audit reporting and disclosure issues
Surgent's Preparing Not-for-Profit Financial Statements
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Webinar
8.00 Credits
Member Price: $279
Key requirements, options, and disclosures related to each of the basic financial statements The reporting of functional and natural expense information Core not-for-profit accounting requirements related to conditional and unconditional contributions, promises to give, restrictions, designations, contributed services, net assets, special events, the classification of expenses, and more
Surgent's Engagement Letters: Scope and Risk Management
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Webinar
2.00 Credits
Member Price: $99
Essential clauses made simple Keeping independence intact Change orders that prevent fights Stopping scope creep early What insurers and peer reviewers are seeing now
Surgent's Exploring Client Advisory Services: Tax Due Dates and Penalties/Where Do I Need To File?
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Webinar
2.00 Credits
Member Price: $99
Estimated taxes and deadlines Tax due dates for common returns and filings Potential penalties and interest Information return penalties Penalties applicable to pass-through entities Accuracy-related penalties First-time abatement (FTA) FTA eligible returns Reasonable cause Nexus: sales tax vs. income tax Sales tax nexus with state specific examples Remote work and sales tax nexus Income tax nexus with state-specific examples Remote work and income tax nexus Sales factor: throwback rules
Surgent's Introduction to Required Minimum Distributions
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Webinar
2.00 Credits
Member Price: $119
How SECURE Act 1.0 and SECURE Act 2.0 changed the RMD rules What is an RMD? Who is subject to RMDs? The types of accounts subject to RMDs How to calculate an RMD How to determine if a distribution can be an RMD How to determine which life expectancy table must be used when calculating an RMD The rollover and transfer rules during an RMD year IRS penalties for non-compliance with RMD regulations Applying RMD strategies to different plan types When RMDs can and cannot be aggregated How to correct an RMD shortfall How to get a waiver of the excise tax on an RMD failure The tax implication of an RMD How to donate an RMD tax-free How to determine the RMD rules that apply to a beneficiary
Surgent's Tax Practitioner Horror Stories
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Webinar
2.00 Credits
Member Price: $99
Tax practitioner “horror stories” that illustrate what tax practitioners should try to avoid at all costs Avoiding malpractice lawsuits brought against tax practitioners
Surgent's Preparing C Corporation Tax Returns for New Staff and Paraprofessionals
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Webinar
8.00 Credits
Member Price: $279
Updates throughout regarding the recent HR 1, One Big Beautiful Bill Act Preparation of a reasonably complicated Form 1120, U.S. Corporation Income Tax Return, from trial balance to completed return The importance of Schedule M-1, including adjustments in reconciling book income to tax income and items staff may look for on all business returns New tax planning strategies for depreciation deductions, including changes to §179 and first-year depreciation under §168(k) as a result of new tax legislation Methods of accounting In-depth analysis of Form 4797 dealing with depreciation recapture Deductible expenses, including rules on meals and entertainment Section 163(j) Computation of tax liability Overview of common business deductions – deductibility and Schedule M-1 How to practically handle uniform capitalization and inventory accounting for a small manufacturing concern And more!
The Best Individual Income 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 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 Real Estate professional requirements Review of pertinent cases and rulings affecting taxpayers 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
Surgent's Excel Shortcuts for Accountants
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Webinar
2.00 Credits
Member Price: $99
Explore the function that sums better than the SUM function Discover a variety of time-saving features, functions, and techniques Learn the workaround to a major Excel pitfall
Surgent's The Risks and Benefits of ChatGPT and Artificial Intelligence
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Webinar
2.00 Credits
Member Price: $119
What are AI tools? Where are we with AI tool development? What is ChatGPT? ChatGPT – what kind of queries are possible? Copyright and intellectual property issues Benefits of AI tools Concerns with AI tools Impact on business use of AI Policy on AI tools
Surgent's Select Estate and Life Planning Issues for the Middle-Income Client
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Webinar
4.00 Credits
Member Price: $159
Changes to the lifetime estate tax exemption in light of proposed regulations More than 20 documents that should be reviewed that are neither a will nor trust Provisions you need in a will Trusts and other arrangements for children Durable powers of attorney for healthcare and for financial matters Realistic retirement goals Developments relative to estate tax, and the implications for planning
Surgent's Data Security: Best Practices to Protect Your Business and Yourself
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Webinar
1.00 Credits
Member Price: $59
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
Surgent's Use the Data Model to Build More Powerful PivotTables
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Webinar
2.00 Credits
Member Price: $99
Creating a data model/Power Pivot Building PivotTables from multiple tables Creating Measures Using named sets
Surgent's Contract Law for Accounting and Finance Professionals
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Webinar
2.00 Credits
Member Price: $99
Contract formation The necessary components of an enforceable contract Common defenses to enforcement Legal capacity requirements Contract interpretation
Surgent's Getting Ahead: The Art of Marketing for CPAs
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Webinar
2.00 Credits
Member Price: $99
Challenges of marketing CPA firms Developing marketing strategy Elements of a marketing plan Example: CPA firm marketing plan Marketing regulatory/AICPA issues Picking the right marketing channels Marketing channel statistical analysis Developing marketing metrics
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 Latest Developments in Government and Nonprofit Accounting and Auditing
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Webinar
4.00 Credits
Member Price: $299
Developing issues related to the Yellow Book and single audits Key AICPA developments affecting audits of governments and nonprofits The implementation of GASB No. 103 on financial reporting model improvements GASB No. 104 addressing disclosure of certain capital assets Impacts of recently applied governmental standards, recently issued implementation guide questions, and additional GASB projects (e.g., subsequent events) The essential disclosure requirements specific to not-for-profit organizations and strategies for enhancing clarity and value The advantages, challenges, and best practices for effectively presenting a measure of operations
