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 Getting Ready for Busy Season: Key Changes Every Tax Practitioner Should Know
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Webinar
4.00 Credits
Member Price: $159
Timely coverage of breaking tax legislation Comprehensive coverage of the One Big Beautiful Bill Act (OBBBA) The latest IRS guidance on recent tax legislation Hot developments affecting the upcoming tax season Review of new laws and changes in forms to provide a familiarity for the upcoming tax season Key new tax and practice developments and how they impact the current-year tax forms for individuals
Surgent's Preparing and Writing Findings in Yellow Book and Single Audits
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Webinar
4.00 Credits
Member Price: $159
The types of audit findings reported in Yellow Book and single audit engagements The finding elements required by the GAO and OMB standards Where audit findings get communicated in the reporting process
Surgent's Nuts & Bolts of Cryptocurrency Taxation & 1099-DAs
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Webinar
2.00 Credits
Member Price: $99
Cryptocurrencies and their use cases Safely interacting with cryptocurrency and NFTs (buying, selling, and storing) Tax implications of investing in cryptocurrency, running a mining operation, using NFTs, and using cryptocurrency as a payment method Challenges in dealing with cryptocurrency-related clients How to handle 1099-DAs Implications of the IRS's latest guidance on digital assets Applying tax planning opportunities Serving clients with cryptocurrency transactions using a tool like CoinTracker.com
Surgent's Work-Life Balance: Maximizing Productivity and Understanding Related Tax Issues
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Webinar
2.00 Credits
Member Price: $99
Discuss how productivity strategies may improve work-life balance Understand the state tax consequences that may arise when working from home Identify and discuss challenges unique to financial professionals Review how some organizations are providing support to improve work-life balance Explore the role of alternative work arrangements Examine challenges unique to auditors versus tax professionals A comparison of work-life balance between public and industry accountants How work-family conflict varies among financial professionals Recommendations for improving work-life balance
Surgent's What Practitioners Need to Know About Estate Planning and Administering a Client's Estate
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Webinar
3.00 Credits
Member Price: $149
The federal transfer tax exemption What constitutes a valid will Common trust vehicles often used to safeguard assets Consequences of intestacy How to transfer property outside of a will Legal treatment of marital property Transfer of IRAs and retirement plans Probate generally and probate for property held outside of the state of decedent’s residence When an estate tax return should be filed Portability of the Deceased Spousal Unused Exclusion (DSUE) amount
Surgent's The Art of Delegation: Strategies for Improving Your Skills
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Webinar
2.00 Credits
Member Price: $99
What is delegation? Why is delegation important? When and to whom should tasks be assigned? How can you delegate effectively? How do you deal with problems and issues when they arise?
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 S Corporation, Limited Liability, and Partnership Update Course by Surgent
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Webinar
8.00 Credits
Member Price: $299
Discussion of key individual provisions of the One Big Beautiful Bill Act, such as TCJA provisions made permanent, new tip income deduction, new overtime pay deduction, Trump accounts, and the expanded SALT cap Comprehensive coverage of business provisions of the One Big Beautiful Bill Act, including but not limited to: Bonus Depreciation made permanent Increased §179 deduction Changes to §174 R&E Expenditures Changes to §163(j) Form 1099/1099-K changes Qualified Small Business Stock Exclusion Excess Business Loss Limitation Section 1244 Small Business Stock and Section 1202 Qualified Small Business Stock treatment and applicability Principles and considerations for nonresident withholding, composite payments, and passthrough entity taxes Partnership Distributions, Form 7217, and S Corporation Redemptions Thinking beyond §163(j) -- Interest Allocation Rules, Original Issue Discount, Applicable High Yield Discount Obligations, Convertible Corporate Debt Instruments, and Debt-Financed Distributions Timely coverage of breaking tax legislation Selected Practice and Reporting Issues: What’s new? A review of recent cases and tax law changes and IRS guidance affecting S corporations, partnerships, limited liability companies, and limited liability partnerships Decentralized Autonomous Organizations (DAOs)
Surgent's Ethical Considerations for CPAs
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Webinar
2.00 Credits
Member Price: $99
Auditor independence and its importance to the public accounting profession Common threats to auditor independence AICPA’s framework for assessing conflicts of interest Unique threats related to non-attest services to attest clients Common safeguards to help assure compliance with relevant rules and regulations
Lessee and Lessor Accounting
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Webinar
2.00 Credits
Member Price: $89
Lessee and lessor accounting models Lease and non-lease components Lease classifications Initial and subsequent measurement of leases
Surgent's Review and Analysis of Crucial OBBBA Changes
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Webinar
2.00 Credits
Member Price: $119
Changes to the standard deduction Senior deduction Deduction for auto loan interest Estate tax changes and the portability option Tax consequences associated with investing in revised opportunity zones Full expensing of domestic R&E Individual and corporate charitable contributions Wagering losses Student loan discharges Taking advantage of scholarship granting organizations (SGOs) Dependent care assistance program Other crucial OBBBA provisions
Pass-Through and Corporate Annual Tax Update
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Webinar
3.50 Credits
Member Price: $125
Strategies for tax savings Business entity changes IRS administrative issues, compliance, and new forms Court cases settled in the last year that provide tax return guidance IRS rulings, procedures, and notices for the last year New, updated, and expiring tax deductions and credits
Surgent's Business Law for Small Business Owners
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Webinar
4.00 Credits
Member Price: $159
Contract principles Legal issues related to various types of business organizations Worker classification Employee rights and the duties of employers Real property law
Surgent's Construction Contractors: Accounting and Financial Reporting Issues
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Webinar
4.00 Credits
Member Price: $159
Overall landscape of the construction industry GAAP and recent changes affecting the construction industry FASB ASC 606 and its impact on the construction industry The unique relationship between the contractor and the surety FASB ASC 842 and its impact on the construction industry
Surgent's Section 199A: Schedule K-1 Reporting by Relevant Pass-Through Entities
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Webinar
4.00 Credits
Member Price: $159
The latest guidance from the IRS provided through regulations or administrative announcements Reporting requirements for all relevant pass-through entities Reporting for multiple activities within one entity Allocating common items among multiple activities Section 199A Schedule K-1 reporting for tiered entities Calculating and reporting qualified wages and the unadjusted basis immediately after acquisition of qualified property Allocating §199A relevant amounts to beneficiaries of trusts using DNI Handling separately stated items for which qualified business income status is determined at the shareholder or partner level The effects of ownership changes on §199A reporting on Schedule K-1 Reporting publicly traded partnership income and REIT income to the partners or shareholders Reporting aggregated activities Allocating §199A amounts to partners when special allocations have been made by the partnership
Surgent's The Most Critical Challenges in Governmental Accounting Today
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Webinar
4.00 Credits
Member Price: $159
The implementation of GASB No. 103 on financial reporting model improvements GASB No. 104 addressing disclosure of certain capital assets Impacts of recently applied standards, recently issued implementation guide questions, and additional GASB projects (e.g., subsequent events)
Surgent's Social Security and Medicare: Planning for You and Your Clients
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Webinar
8.00 Credits
Member Price: $279
Legislative developments A full chapter devoted to determining the best planning options for maximizing joint Social Security benefits Retirement benefits: Amount of benefits in various circumstances; how the amounts are distributed within the family unit Qualification: Has the client retired? How business entities may be used for Social Security advantage Income taxation of Social Security: avoidance tactics Spousal benefits: Should a spouse return to work? What benefits does a spouse have and when and how do they relate to benefits decisions by the client? When can hiring the spouse increase overall benefits? Why should both spouses qualify for survivor benefits? Disability benefits When to start Social Security benefits: Advantages and disadvantages at ages 62, full retirement age, and 70 Coordinating benefits: Should you take Social Security first and higher-balance IRA distributions later, or take IRA balances first and enhanced Social Security benefits later? Pensions: Distribution strategies; how to use the minimum distribution rules in concert with Social Security benefits IRAs: Is it time to convert to a Roth? Medicare, Part D prescription drugs: what retirees need to know
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
Auditing digital assets: Client acceptance and continuance, risk assessment, and laws regulations and related parties
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Webinar
2.00 Credits
Member Price: $89
Client acceptance and continuance Risk assessment and processes and controls Laws and regulations and related parties
Surgent's Ethics for Tax Professionals
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Webinar
2.00 Credits
Member Price: $99
What does practicing before the IRS mean? Who may practice before the IRS? What should a tax preparer do if he or she has knowledge of a client's omission of income from a tax return? May a tax preparer rely on the work of other tax return preparers? May a tax preparer rely on and use client-provided information? Standards associated with giving advice to clients Abolition of the disclaimer requirement When must a tax preparer examine a client’s books and records?