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 Advising a Client Regarding the Tax Consequences Associated with Buying or Selling a Business
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Webinar
3.00 Credits
Member Price: $169
Asset sales and stock sales and their attendant results to buyers and sellers Section 1060 and using the residual method Consequences of making a Section 754 election with adjustments under Sections 743(b) and 734(b) Section 338 and Section 338(h)(10) elections Allocating some of the purchase price of a business to personal goodwill Partnership distributions to retiring partners under Section 736(a) and 736(b) Consulting agreements and employment agreements as between buyers and sellers Advantages of a C corporation having Section 1202 stock
Surgent's Inventory Management, Control and Analysis: Best-in-Class Tools to Achieve Success
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Webinar
4.00 Credits
Member Price: $159
Inventory management vs. inventory control Inventory analysis methods and KPIs Top inventory management trends Inventory analysis: methods and KPIs Inventory management trends for retailers Inventory management and supply chain management Top trends in warehouse management Supply chain inventory optimization
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 Taxation of Partnership Distributions and Sales of Partnership Interests
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Webinar
4.00 Credits
Member Price: $159
Types of partnership distributions Liquidating partnership distributions Basis of property distributed by a partnership Special basis adjustments under Section 732(d) Abandoned and worthless partnership interests Section 751(a) exchange Transactions between partners and their partnerships Disguised sales Section 736(a) and (b) payments
Surgent's Understanding S Corporation Taxation: Late S Corporation Elections, Disproportionate Distributions, and Selling Shares
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Webinar
2.00 Credits
Member Price: $99
Making an S corporation election and late filing relief Disproportionate distributions Selling S corporation shares Redemption rules
Surgent's Applying ASC 820: The Basics of Fair Value Accounting
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Webinar
4.00 Credits
Member Price: $159
Applicability of the use of ASC 820 The “exit price” approach Examples of market, cost and income approaches to estimating fair value Use of Level 1, 2 and 3 inputs in determining fair value
Surgent's Starting a Small Business: What Every Trusted Advisor and Entrepreneur Needs to Know
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Webinar
2.00 Credits
Member Price: $99
Understanding the time commitment required to start and run a business Selecting a corporate structure to protect your personal assets Building your product or service Sales and marketing in your business Establishing your owners, investors, managers, and employees Accounting, recording-keeping, and other software programs Leases, contracts, and employee agreements Protecting intellectual property Insurance Business plans Financing Market position
Surgent's Controller/CFO Update: Hot Topics Facing Today's Financial Professional
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Webinar
4.00 Credits
Member Price: $159
Economic update Leadership and management changes as a result of the pandemic Managing for productivity Hiring the best people for the organization New motivation techniques
Surgent's Ethics for the Industry Accountant
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Webinar
4.00 Credits
Member Price: $179
What are ethics? Why study ethics? Ethical responsibilities of CPAs Professional code of ethics and conduct AICPA Codification – updated Ethical dilemmas CPA vision Real disciplinary cases to illustrate critical points
Surgent's Excel Budgeting Ideas
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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 Food, Beverage, and Entertainment Expensing
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Webinar
2.00 Credits
Member Price: $99
The 50% deduction for meals that are ordinary and necessary in carrying on a trade or business Elimination of the temporary rules that applied for 2021 and 2022 which allowed for 100% deductibility for ordinary and necessary business-related meals When meals are still 100% deductible IRS rules relating to the nondeducibility of activities considered entertainment or amusement What constitutes entertainment/amusement for tax purposes? When employers may deduct food and beverages provided to employees 50% deductibility for occasional employee meals and for overtime meals 50% deductibility for business meals during business meetings Business meals incurred during business travel Invoice meals separately from entertainment
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 Building Your Personal Brand
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Webinar
1.00 Credits
Member Price: $79
The relevance of brand vs. reputation Key components of a personal brand Breaking down the who, what, where, when, why, and how of creating a personal brand
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 Tax Research
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Webinar
2.00 Credits
Member Price: $99
Tax code hierarchy Organization of an Internal Revenue Code section Special rules for IRC citation Citing other primary authority Private letter rulings Primary vs. secondary authority Secondary sources of authority Steps in the tax research process Research memoranda
Surgent's Annual FASB Update and Review
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Webinar
4.00 Credits
Member Price: $159
Private company standard setting activities Recent FASB Accounting Standards Updates (ASUs) Topic 842, Leases ASC 326: CECL
Surgent's Section 754 Step-Up in Basis: Understanding the Tax Issues for Partnerships and LLCs
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Webinar
2.00 Credits
Member Price: $99
How and why a partnership makes a 754 election The effect of the 754 election when an interest in a partnership is sold or inherited How the 754 election applies when a partnership makes a distribution of property to one or more of its partners How to make the 754 basis adjustment
Surgent's Strategies for Maximizing Social Security Benefits
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Webinar
2.00 Credits
Member Price: $99
When is a person eligible to take Social Security benefits? Factors to consider when selecting an option for taking Social Security benefits Is there a best age to start taking Social Security benefits? How to maximize Social Security benefit payments for surviving spouses How can a divorced spouse collect Social Security benefits based on the work record of a former spouse? How minor children can collect Social Security benefits based on the work record of an older parent
Surgent's Marijuana: A Generalized Business Viewpoint
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Webinar
2.00 Credits
Member Price: $99
An overview of current state and federal laws governing marijuana A review of state boards of accountancy regarding marijuana How some financial professionals are capitalizing on the marijuana industry Providing auditing and tax services within the marijuana industry How accountants and other financial professionals can manage risk within this industry IRC Section 280E’s prohibition of deductions involving controlled substances A summary of various state taxation laws on marijuana Ethical issues for accountants who work in the marijuana industry Relevant banking regulations Growth projections
Surgent's Excel for Accountants: Using Excel to Cleanse and Prepare Data
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Webinar
2.00 Credits
Member Price: $99
Automation capabilities of Excel The “Get & Transform” Tool Using “Get & Transform” for flattening, splitting and combining data, unpivoting summarized data, and combining CSV exports