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 Implementing the New Risk Assessment Standard
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Webinar
2.00 Credits
Member Price: $99
The performance of risk assessment procedures to attain the knowledge needed to assess risk How the auditor identifies and assesses the risks of material misstatement The new “stand-back” requirements related to risk assessment
Surgent's Individual and Financial-Planning Tax Camp
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Webinar
8.00 Credits
Member Price: $299
Comprehensive coverage of the SECURE Act 2.0 Understanding the environment: what’s new, what’s expired or expiring, and what’s likely to change Reading a tax return for developing client-specific tax strategies Will there be more changes in the individual tax laws? Changes to the lifetime estate tax exemption in light of proposed regulations The net investment income tax: planning for compliance Family income-splitting strategies that need to be considered Income tax issues: impact on timing of other income Selling a principal residence Two principal residences at the same time Use of life insurance to protect families Using Roth IRAs and Roth contribution programs to best advantage Conversions: do they still make sense? Taking distributions: matching timing to client requirements Qualified plan contributions to reduce current income and Social Security tax: implications for business owners and self-employed Social Security solvency issues Incentive Stock Options and Employee Stock Purchase Plan considerations What to do about itemized deductions Trans-generational planning: conversions, income, and gain-splitting Tax benefits of HSAs and other tax-advantaged acccounts Recent case law, as applicable Identifying tax opportunities: reviewing the prior-year return to develop a plan for the future Planning for middle-income taxpayers: financial planning for the young, the working, and those approaching or in retirement
Surgent's Achieving High Levels of Compliance and Customer Service in Your Organization
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Webinar
4.00 Credits
Member Price: $159
Why customer service is not just having nice people; it is truly serving the customer Analysis of the value of the customer to compare it to various costs creating an ROI How to develop a compliance program that adds value to the customer A hard look at several companies and industries that have mastered the dual objectives How COVID-19 has affected compliance and customer service
Surgent's A Complete Guide to the Yellow Book
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Webinar
8.00 Credits
Member Price: $279
When is the auditor required to follow the Yellow Book (aka Government Auditing Standards or GAGAS)? How the Yellow Book requirements relate to generally accepted auditing standards and the single audit requirements The different types of Yellow Book audit and attestation engagements that auditors may be called upon to perform The Yellow Book standards related to the qualifications of the auditor (i.e., requirements related to independence, CPE, peer review, and more) The Yellow Book requirements related to the performance of and reporting on a financial audit The Yellow Book requirements related to attestation engagements (i.e., examinations, reviews, and agreed-upon procedures engagements) and performance audits
Surgent's Audits of 401(k) Plans: New Developments and Critical Issues
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Webinar
8.00 Credits
Member Price: $299
Proper planning of benefit plan audit engagements and developing audit strategy while improving overall efficiency Common pitfalls in planning and detailed audit procedures Changes affecting 401(k) plans, including SAS 136 implementation Common mistakes as noted in peer reviews and DOL inspections
Surgent's Employee Stock Options: What Financial Professionals Should Know When Advising Their Clients
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Webinar
2.00 Credits
Member Price: $99
What stock options are and why they are growing in popularity How stock options work, including the process of conveyance and vesting How to exercise stock options and the implications from doing so The risks associated with stock options and how to manage exposure Tax consequences and updates regarding stock options Strategies for selecting the best time to exercise stock options The difference between the two types of stock options: non-qualified and incentive The basic terminology relevant to owning and exercising options
Surgent's Top 10 Celebrity Estate Mistakes and How to Avoid Them
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Webinar
2.00 Credits
Member Price: $99
Overview of estate planning The dangers of a Power of Attorney The most important aspect of a will Role, scope, rights, and responsibilities of an executor Benefits of incorporating a trust Bequests Caring for a pet Claims against the estate Insurance Consequences of poor estate planning
Surgent's Basic Estate Administration for CPAs and FAs
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Webinar
2.00 Credits
Member Price: $99
Legal principles and definitions Trust accounting issues Working closely with legal counsel proactively in the best interest of the client Property law concepts Complex community property issues Filing special forms: Form SS-4, Form 56, Form 4810, and Form 5495 Executor checklist The basics of filing a Form 1041 for an estate or non-grantor trust Filing a final Form 709 The basics of filing Form 706 Understanding 706 elections Understanding Estate Valuations, including GST and portability Special considerations for IRAs and ERISA plans When to make Section 454 elections When to make Section 754 elections Understanding the fine points of basis S corp issues Partnership and LLC considerations Passive loss carryforwards and estates Fiscal year elections 65-day election for trusts and estates Tax aspects of pecuniary and specific bequests
Surgent's Navigating Your Client Through the IRS Appeals Process
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Webinar
4.00 Credits
Member Price: $159
Preparing a valid Appeals Protest for small case requests when tax, penalties, and interest for each period are $25,000 or less Writing and filing a Formal Protest, including required information Alternative Dispute Resolution options available to clients Negotiation and time limitations Preparing and submitting a Tax Court petition to preserve a client’s rights
Surgent's Ethical Considerations for the CPA
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Webinar
4.00 Credits
Member Price: $159
Examine the CPA's role in today's economy Compare similarities and differences between individual and business ethics Explore the link between ethics, integrity and scruples Discuss the basic attributes of ethics and professional conduct Review the history of the CPA profession and the CPA's requirement to adhere to ethics policies and codes of conduct Review the AICPA's Code of Professional Conduct and a CPA's responsibilities to the public, clients and colleagues Discuss the common rules and statutes faced daily in the CPA profession. Case studies may also be utilized to present potential ethical dilemmas CPAs may face during their careers Review CPA Independence violations by current legal case examples
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 Leases – Topic 842 ASC 326: CECL Review of SAS 142 – Focus on Audit Evidence Recently issued SASs and other AICPA activity SSARS No. 25 and other recently issued SSARS Detailed review of SAS 145 Other important A&A practice matters
Surgent's The Complete Guide to Payroll Taxes and 1099 Issues
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Webinar
8.00 Credits
Member Price: $279
Payroll tax requirements for wages, including wages subject to the .9 percent tax, employee benefits and reimbursements, nonqualified deferred compensation, stock options, and tips Fringe benefits issues, such as health insurance, life insurance, cafeteria plan benefits, accountable and non-accountable plans, standard mileage rates, and per diem rates Special issues -- Using a common paymaster, how to file W-2s after a takeover, merger, or acquisition, and state and local tax withholding Statutory employees, independent contractors, and possible changes to §530 relief Penalties -- Who is a responsible person? Expenses and gross-up calculations Pension issues and payroll taxes including SIMPLE plans, and §401(k) and pension distributions The Electronic Federal Tax Payment System (EFTPS) Forms I-9, W-9, W-2, 1099, 1099-NEC, SS-8, and 940 Understanding payroll tax responsibilities in the gig economy
The Best Federal Tax Update Course by Surgent
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Webinar
8.00 Credits
Member Price: $299
Comprehensive coverage of the Inflation Reduction Act, including: The Clean Vehicle Credit, Credit for Previously Owned Clean Vehicles, Credit for Qualified Commercial Clean Vehicles, Residential Clean Energy Credit, Energy Efficient Home Improvement Credit, and Premium Tax Credit Comprehensive coverage of the SECURE 2.0 Act, including: Expanding Enrollment in Retirement Plans, Increase in Age for Required Beginning Date for Mandatory Distributions, and New Exceptions to Penalty-Free Withdrawal from Retirement Plans Timely coverage of breaking tax legislation New Form 1099-K reporting requirements Detailed analysis and examples of Sale of Passthrough Entity Interest and Net Investment Income Tax Bonus Depreciation Section 163(j) Section 174 Research and Experimental Expenditures Residency and Domicile Selling a principal residence, including tax planning strategies Virtual currency, including recent developments regarding NFTs New FinCEN reporting requirements in 2024 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 Top 20 Questions Advisors Ask About the SECURE Acts and Other IRA Rules
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Webinar
2.00 Credits
Member Price: $99
SECURE Acts and the 10-year rule Roth IRA beneficiary options Where the stretch IRA really ends The new limitations for spouse IRA beneficiaries The new spouse options for spouse beneficiaries New RMD rules for Roth 401(k)s Overriding the 10-year rule for an eligible designated beneficiary How the age of death affects beneficiary options The new early distribution penalty exceptions Rollovers vs. transfers for spouse beneficiaries Qualified charitable distributions (QCDs) for owners and beneficiaries The “at least as rapidly” (ALAR) rule New reduced rate for excess accumulation penalty on RMD failures How to avoid unlimited accrual of the 6% excise tax How to avoid unlimited accrual of the 25% excise tax Clarifying the definition of disability for an exception to the 10% additional tax 529 to Roth: who, what, when, and how The new starting ages for RMDs Designated vs. eligible designated beneficiaries and their options Catch-up contributions for ages 50 and over Catch-up contributions for ages 60 to 63 When the 60-day deadline is missed When the one-per-year rollover limit is about to be broken Retaining qualifications for exceptions to the 10% additional tax
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 Managing Millennials
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Webinar
2.00 Credits
Member Price: $99
Understanding who millennials are and what distinguishes them from other sectors of the workforce Changes millennials seek in the workplace Suggestions on engaging and developing millennials Best practices by organizations who have successfully integrated millennials Expectations as to learning, development and training Work environments and schedules School to work transitions Views on salary, benefits and corporate ethics Whether millennials’ expectations are significantly different from any other generation Strengths millennials offer which set them apart from others Common myths pertaining to millennials Definitions of success
Surgent's Internal Controls, COSO, and COVID-19
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Webinar
4.00 Credits
Member Price: $159
ACFE's Report to the Nations and the most commonly found controls in fraud victim organizations Internal controls in relation to COSO principles How to employ controls to cut losses How to modify controls in the post-COVID era The potential impact of increased enforcement of laws and regulations to replenish government coffers Remote work circumstances and considerations
Surgent's A Complete Tax Guide to Exit Planning
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Webinar
2.00 Credits
Member Price: $119
Gain exclusion and tax-free reorganization planning Gain exclusion with sales of C corporation stock – Section 1202 Deferral of gain with installment reporting Gain planning with partnerships Basis planning – basis step-up at death, gifts of interests to family Restructuring the business entity – C vs. S corporation, partnerships, LLCs Real estate planning – retention vs sales, like-kind exchanges Employee stock ownership plans – special tax incentives Employee benefit planning with ownership change Taxes other than the federal income tax – state tax, estate, gift and generation-skipping taxes, and property taxes Prospects for tax law change
Surgent's Preparation and Compilation Engagements Under the SSARS
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Webinar
4.00 Credits
Member Price: $159
Relevant sections of SSARS No. 21, Clarification and Recodification Updates to SSARS No. 21 guidance due to issuance of SSARS Nos. 22, 23 and 24 Proposed changes to the SSARS guidance Comprehensive sample engagement work programs for preparation and compilation engagements Prescribed form, specified line item, pro forma, and other engagement variations Complete illustrations of relevant engagement letters, reporting and other required communications for preparation and compilation engagements SSARS No. 21 implementation issues and peer review feedback
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