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 Excel Lookups: Moving Beyond VLOOKUP Limitations
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Webinar
2.00 Credits
Member Price: $99
Using lookup functions as an alternative to direct cell references Understand the limitations of the VLOOKUP function Discover ways to move beyond these limitations
Surgent's Guide to Understanding the At-Risk Basis Rules and Forms 6198 and 7203
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Webinar
2.00 Credits
Member Price: $99
Basis and at-risk basis How to calculate the amount of annual at-risk basis Forms 6198 and 7203 When activities may be aggregated for at-risk purposes Qualified nonrecourse financing
Surgent's Current Issues in Accounting and Auditing: An Annual Update
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Webinar
4.00 Credits
Member Price: $159
Recently issued FASB Accounting Standards Updates, the PCC Update, and items on the FASB’s Technical Agenda Leases – Topic 842 Review of SAS No. 142 – Audit Evidence Recently issued SASs and other AICPA activity Detailed review of SAS No. 145 Other important A&A practice matters
Surgent's Basics of Employment Law for Non-HR Professionals
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Webinar
4.00 Credits
Member Price: $159
How the application of policies and employment laws within the workplace can reduce employee complaints, and protect your company from claims of discrimination or wrongful behavior Examining wage and pay practices, FMLA examples, and other challenging workplace questions, to insure actions are consistent with laws/policies Key functions of employment including recruitment, interviewing and selection
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 International Tax Challenges and Opportunities for U.S. Filers
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Webinar
3.00 Credits
Member Price: $169
Residency status for U.S. federal income tax purposes Key provisions of U.S. income tax treaties Overview of the taxation of income from foreign entities Understanding Foreign Tax Credit Identifying foreign-source and U.S.-source income Foreign earned income and housing exclusion Foreign informational form filing requirements
Surgent's Artificial Intelligence for Accounting and Finance Professionals
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Webinar
2.00 Credits
Member Price: $99
What is artificial intelligence? What are the different forms of artificial intelligence? The difference between artificial intelligence and machine learning The types of problems artificial intelligence can solve The role of algorithms How artificial intelligence will affect accounting and finance careers Data governance, security, and privacy How accounting firms are using AI today The role of artificial intelligence in asset management
Surgent's Understanding S Corporation Taxation: Shareholder Basis, AAA, and Retained Earnings
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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 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 IRS Tax Examinations and Hot Issues
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Webinar
4.00 Credits
Member Price: $159
Coverage of the Inflation Reduction Act of 2022 Criteria that the IRS uses to select returns for examination Vehicles, meals, and virtual currency considerations Worker classification determinations on who is an employee and who is an independent contractor S corporation officer’s reasonable compensation issues Responsibilities to pay the employment taxes when the business defaults Tax-related identity theft procedures
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 Social Security: Dispelling Common Myths with Essential Truths
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Webinar
2.00 Credits
Member Price: $99
Will Social Security be there for me? How is my benefit calculated? Can I claim my benefit and work too? When do I stop paying Social Security taxes? Why does my government pension cause my benefits to be reduced? Can I claim spousal benefits now and my own later? What is my breakeven? Can I claim benefits from my ex-spouse? What do you mean I may pay taxes on my income benefits? … and more!
Surgent's Summary and Analysis of the Inflation Reduction Act of 2022
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Webinar
2.00 Credits
Member Price: $99
The 15% corporate tax 1% tax on the repurchase of corporate stock Enhancement of IRS services Prescription drug pricing reform, including drug price negotiation Maximum out-of-pocket cap for Medicare beneficiaries Extension of Affordable Care Act subsidies for certain individuals whose household income exceeds 400% of the poverty line Clean energy and efficiency incentives for individuals Energy efficient home improvement credit Energy efficient commercial buildings deduction (Section 179D) Extensions, increases, and modifications of the new energy efficient home credit Clean vehicle credit and credit for previously owned clean vehicles Qualified commercial clean vehicles Transfers of certain credits to an unrelated transferee Increase in research credit against payroll tax for small businesses
Surgent's Understanding How the IRS Rewards Whistleblowers
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Webinar
2.00 Credits
Member Price: $99
Overview of the law that authorizes the IRS to reward whistleblowers who submit information leading to recovery Review of the whistleblower claim process Criteria for eligible claims Case studies of significant claim recoveries paid by the IRS to whistleblowers Issues underlying whether a practitioner should ever act as the whistleblower Addressing delays inherent in the whistleblower claim process The structure and role of the Whistleblower Office Best practices for the submission of a good whistleblower claim Working with other governmental divisions in processing whistleblower claims A brief overview of other, non-IRS whistleblower claims
Surgent's Understanding S Corporation Taxation: Compensation Issues and Entity-Level Taxes
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Webinar
2.00 Credits
Member Price: $99
Reasonable compensation Fringe benefits for S corporation shareholders Built-in gains tax Excess passive income tax Notice 2020-75: PTE elections
Surgent's Buying and Selling a Business: Tax and Structuring Overview
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Webinar
4.00 Credits
Member Price: $159
An overview of the beginning of the process and documents for preliminary tax planning Recognizing the need for due diligence in acquisitions, including checklists of important points Deemed asset sales – §338 and §338(h)(10) The impact of the §197 amortizable intangibles regulations on the acquisition and disposition of a business Allocating purchase price for tax advantage Planning to avoid double taxation under the repeal of the General Utilities doctrine Special problems and opportunities when an S corporation is the buyer or seller Installment sale and interest issues Avoiding tax pitfalls and recognizing tax planning opportunities Unique issues in buying and selling LLC/partnership interests Impact of the net investment income tax (NIIT) and the §199A pass-through deduction on the tax due on the sale of a pass-through entity Individually owned goodwill
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 Individual Charitable Planning: Philanthropy for Income Tax Return Reporting
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Webinar
2.00 Credits
Member Price: $99
Which organizations are qualified to receive contributions? Types of charitable contributions taxpayers can deduct The deduction for quid pro quo contributions Strategies for donating property that has decreased/increased in value Figuring the deduction for contributions of capital gain property Importance of timing when making contributions Considering QCDs if a taxpayer is at least 70 ½ Specifics of donor advised funds Deduction may be limited to 20%, 30%, 50%, or 60% of adjusted gross income depending on type of property donated How to figure your deduction when limits apply Contribution carryovers when your donation exceeds limits What written statements should be received from qualified organizations? What records should taxpayers keep? Substantiation requirements for cash contributions of less than/more than $250 Substantiation requirements for noncash contributions of less than $250 to over $500,000 When does taxpayer need an appraisal? How and where to report contributions for individual income tax reporting
Surgent's Working Remotely: Best Practices, Challenges, and Opportunities
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Webinar
2.00 Credits
Member Price: $99
Technology and workstation arrangements Maximizing productivity Establishing procedures that can be implemented throughout the organization Understanding the relationship between remote work and employee retention Effective communication strategies for staying connected with colleagues and clients The productivity challenges unique to working from home Time management The importance of distinguishing between the “home office” and “home” Data privacy concerns Other ethical considerations that arise when working from home
Surgent's Ensure Your Accounting Team Is Operating at Peak Performance Through Engagement and Motivation
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Webinar
2.00 Credits
Member Price: $99
Increase productivity and profitability Communicate better and resolve conflict Learn teamwork principles in today's changing accounting workplace Motivate yourself and your team