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 Data Security: Best Practices to Protect Your Business and Yourself
-
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
Income Tax Analysis: Exploring In-Depth Concepts
-
Webinar
2.00 Credits
Member Price: $89
The major topics that will be covered in this course include:Introduction to GAAP and IRC FrameworksKey Differences Between Financial Reporting and Tax ReportingUnderstanding Timing DifferencesRecognition of Revenue and Expenses Under GAAP vs. IRCDiscussion of Deferred Tax AssetsImpact of Deferred Tax LiabilitiesPermanent vs. Temporary DifferencesReconciliation of Book Income to Taxable Income
Surgent's Nuts & Bolts of Cryptocurrency Taxation
-
Webinar
2.00 Credits
Member Price: $99
What is blockchain technology? How do you buy crypto? How do you store crypto? Use cases of cryptocurrency Blockchain technology Use cases of cryptocurrency Tax overview How taxes work for cryptocurrency investors How taxes work for cryptocurrency mining Taxation of other transactions Foreign reporting requirements and crypto How to use a tool like CoinTracker to calculate capital gains and losses New developments in the space Tax planning opportunities Why do accountants need to care?
Comprehensive Audit & SSARS Update
-
Webinar
4.00 Credits
Member Price: $149
The major topics that will be covered in this course include:AICPA Accounting and Review Services Committee standards update and new practice aidAICPA Auditing Standards Board standards update including recent changes to the audit and attestation standardsAICPA’s new Quality Management Standards - Overview, implementation considerations, timeline, and AICPA implementation resourcesPCAOB, IAASB standard-setting agenda and potential future AICPA ASB standards changesUpdate on AICPA’s Enhancing Audit Quality InitiativeTrends in audit quality including the DOL’s audit quality studyFrequent peer review findings and practice tips for achieving high practice qualityLatest on the DOL’s audit quality study
Mastering Partnership Basis: Inside and Outside Basis
-
Webinar
2.00 Credits
Member Price: $89
The major topics that will be covered in this course include:Explain the use of both "inside" and "outside” basis determination.How to calculate tax basis capital accounts, including when the entity is formed, including the impact of contributed property.Clarify the importance of partnership capital accounts and partnerships debt on partner's tax basis.Explanation of how basis is impacted distributions and by sale and/or liquidation of the partnership interest.Comprehensive example to illustrate the mechanics of the basis determination process.
Written Information Security Plans
-
Webinar
1.00 Credits
Member Price: $55
The major topics that will be covered in this course include:Introduction to the Gramm-Leach-Bliley Act and its impact on data security.Circular 230 compliance and due diligence for practitioners.AICPA Statements of Standards relevant to WISP requirements.Key components of a Written Information Security Plan.Training requirements for employees, staff, and contractors.Practical guidance for drafting and implementing a WISP.FTC enforcement of data security standards for PTIN holders.Best practices for maintaining and updating WISP compliance.
Surgent's Advanced Trust Issues: A Roadmap for Success in An Increasingly Complex Area
-
Webinar
4.00 Credits
Member Price: $159
Key concepts of trusts, including recent trends; best practices; jurisdiction; and ways to avoid pitfalls Decanting Federal estate tax exemption and remaining relevance of trusts Irrevocable life insurance trusts The role of family dynamics Choice of trustee and other fiduciaries State trust-friendly considerations Charitable trusts Delaware Statutory Trusts Powers of attorney Pet Trusts – the emerging necessities State, county, and local issues Portability QTIP issues Creditor considerations Potential IRA problems Problems with re-titling assets
Surgent's Update on the AICPA's New Ethics and Quality Control Standards
-
Webinar
4.00 Credits
Member Price: $159
Proposed and recently enacted updates to the AICPA’s Code of Professional Conduct Proposed Quality Management standards and related SAS Professional responsibilities in this new era Best practices for implementing an effective system of quality management
Technology Trends Update for CPAs with John Higgins
-
Webinar
4.00 Credits
Member Price: $149
The major topics that will be covered in this course include:Role of cloud computing as the foundation for all tech trendsBig data and data analytics the new frontier for CPAsWorkflow automation with RPA, ML and AI with a focus on ChatGPTBlockchain technology, the revolutionary data storage modelCryptocurrency 15 years later, an update on the market and technologyMetaverse - what's it all aboutCloud based financial and ERP software market update
LLC's & S Corporations: a Comparative Analysis
-
Webinar
8.00 Credits
Member Price: $239
The major topics that will be covered in this course include:Comparative analysis of LLCs and S CorporationsEntity formation, compliance, and operational structuresSelf-employment tax and its implications for LLCs and S CorporationsForm 2553 preparation and relief for late filingsRev. Proc. 2022-19 and Rev. Proc. 2023-3: analysis and applicationS Corporation eligibility errors and corrective measuresCorporate governance and formalities for both entity typesShareholder stock and debt basis for S CorporationsForms 1120S, 1065, and related schedules (K-1, K-2, K-3)Officer reasonable compensation and general partner guaranteed paymentsAudit strategies, estate planning, and business continuation planning
Surgent's Form 1040 Return Review Boot Camp for New and Experienced Reviewers
-
Webinar
8.00 Credits
Member Price: $279
Review an error-prone "staff-prepared" Form 1040 from client-provided information. Where do you start? Get to know your client and ask the questions Several new reporting issues for the reviewer to consider, including the main credit provisions as enacted under the American Rescue Plan What are common errors preparers make and what are the areas generating malpractice claims? The importance of engagement letters, questionnaires, and §7216 permission statement Initial administrative groundwork Identifying organizing issues in the tax return to be reviewed Avoiding “willful blindness.” Handling ethical and moral dilemmas Efficient review of certain advanced issues for income, adjustments, deductions, and credits Effective procedures for delinquent clients, filing past-due tax returns First-time client issues requiring extra scrutiny Multiple checklists of efficient procedures to identify potential issues on a 1040 return Listing of schedules for staff to prepare to make a review easier, including basis issues for 1040 clients Reconciling time pressure with thoroughness and quality control Professionals acting professionally
Surgent's Technical Business Practice Issues and Tax Forms for Experienced Practitioners
-
Webinar
8.00 Credits
Member Price: $279
Schedules K-2 and K-3 and filing exceptions Form 7203 IRS Tax Pro Account IRS modernization initiatives Information Returns Intake System (IRIS) Identity Theft warnings IRS guidance for the marijuana industry “Recycled” Form 1099-NEC to report nonemployee compensation Form 1065 steps for reporting capital Centralized audit regime; late filing penalties and small partnership relief “Substance over Form” argument of shareholder loans Advanced study of “At-Risk” loans Employer W-2 correction requests White House 2025 Budget Points Don't get caught watching the paint dry -- What is hot and new What is terminating S corporations today? Special allocation issues of §704 Final regulations for allocating depreciation recapture to partners and members of LLCs
Forensic Accounting: Court Approved Methods of Proof
-
Webinar
4.00 Credits
Member Price: $149
The major topics that will be covered in this course include:The role of methods of proof in forensic accounting.The various types of methods of proof approved by the courts.The weakness and strengths of the methods of proof.The formulas in calculating methods of proof.Applying the formulas in various circumstances.
ChatGPT Vision for Financial Analysis
-
Webinar
2.00 Credits
Member Price: $89
The major topics that will be covered in this course include:Introduction to GPT Vision - Understanding the fundamentals of GPT Vision and its capabilities.Advantages of Vision Mode Research - Exploring the unique benefits of visual data analysis over traditional methods.Accessing GPT Vision - Guidance on how to access and utilize GPT Vision capabilities.Financial Screenshot Analysis - Techniques for analyzing financial documents and reports through screenshots.Operational Insights from Visual Data - Using images to gain insights into operational processes and asset management.Integration with Google Maps - Learning how to combine ChatGPT's vision capabilities with mapping technologies for enhanced spatial analysis.DDPP Analysis - Applying descriptive, diagnostic, predictive, and prescriptive analysis to visual data.Sentiment and Facial Expression Analysis - Techniques for interpreting emotions and sentiments in images to gauge client and employee feedback.Body Language Interpretation - Analyzing body language in images to understand non-verbal cues in business contexts.Effective Photo Capturing Techniques - Best practices for taking photos that provide optimal insights for financial analysis.
Surgent's Employee vs. Independent Contractor: Achieving Success in a Worker Classification Audit
-
Webinar
2.00 Credits
Member Price: $99
The 20 common law factors in a worker classification audit that are used to distinguish an employee from an independent contractor How disgruntled independent contractors can use IRS Form 8919 against a former employer When and how to use §530 as a defense in worker classification audits What is "industry practice" for §530 purposes Common sense steps that will avoid the recharacterization of workers treated as independent contractors to employees The IRS’s Voluntary Classification Settlement Program — advantages and disadvantages The DOL Final Rule
Surgent's Excel Budgeting Ideas
-
Webinar
2.00 Credits
Member Price: $99
Set up an in-cell drop-down list of budget methods Change the calculations in the cells based on the selected budget method Use names in worksheets
Surgent's Understanding S Corporation Taxation: Shareholder Basis, AAA, and Retained Earnings
-
Webinar
2.00 Credits
Member Price: $99
S corporation earnings layers Observations on earnings layers S corporation basis calculation IRC 351 transactions Four loss tiers Appreciated property distributions
Surgent's Advanced Critical Tax Issues for S Corporations
-
Webinar
8.00 Credits
Member Price: $279
Final regulations on “eligible terminated S corporations” (ETSCs) Cases, rulings, and tax law changes affecting S corporations Compensation planning in S corporations, including limitations in a family-controlled business; self-employment tax issues, including IRS efforts to address underreporing of S corporation officer compensation Use of redemptions: still some advantages Planning for the liquidation of an S corporation Tax issues for family ownership of S corporation stock Impact of the tax on net investment income on sales of S corporation stock Stock basis: Loss limitations, AAA, and distribution issues in depth Debt basis: what the regulations on back-to-back loans mean to investors Estate planning for S corporation shareholders, including buy-sell agreements, QSubs, ESBTs, and uses of life insurance Built-in gains: the 5-year recognition period S corporation structuring: one class of stock Methods of accounting Legislation on mortgage interest reporting, basis, statute of limitations, and tax return due dates
Surgent's Purchase and Sale of a Residence: Critical Tax Issues
-
Webinar
2.00 Credits
Member Price: $99
General rules relating to the sale of a residence under § 121 Sale of a taxpayer’s main home Qualifying for a partial exclusion of gain on the sale of a home How a taxpayer meets the residence requirement Meeting the look-back requirement Separated, divorced, and widowed taxpayers Work-related moves and unforeseeable events Inherited homes and homes received in a divorce Impact of business or rental use of home on the gain exclusion Reporting gain or loss on the sale of a home
Advanced Cybersecurity - Beyond the Basics
-
Webinar
4.00 Credits
Member Price: $149
The major topics that will be covered in this course include:Understanding Cyber Threats and Risks in FinanceCybersecurity Frameworks and Best Practices for Financial ProfessionalsFinancial Data Security and Encryption TechniquesCybersecurity Auditing and Forensic InvestigationsEmerging Technologies and Trends in Financial CybersecurityLeadership and Governance in Cybersecurity for Financial Executives