CPE Catalog
Note
AICPA On-Demand & Self-Study courses take up to 24 hours to process.
The Best Federal Tax Update Course by Surgent
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Online
8.00 Credits
In this continually revised course, tax advisors will be fully updated on the most recent enacted legislation and IRS guidance, as well as major trends on the horizon with a view toward planning considerations. This update course is designed for all practitioners, both those working in public accounting as well as those in private industry, who need the latest information on tax changes. Please Note: Due to content overlap, it is recommended that this course NOT be taken together with BITU.This course qualifies for CFP credit.This course qualifies for IRS credit.
Surgent's Employee Stock Options: What Financial Professionals Should Know When Advising Their Clients
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Online
2.00 Credits
Companies often offer stock options as an additional form of compensation to attract and retain the best talent. Used appropriately, stock options can generate significant wealth. Yet many employees are unfamiliar with how stock options work and why options serve as a valuable opportunity for employees to establish and grow their wealth. Unfortunately, employees who receive stock options are often unaware of their inherent risks. Research has shown that over 75% of employees have never exercised their stock options. Almost half of these individuals (48%), say they held off on selling their options due to fear of making a mistake. This course provides accounting and financial professionals with a broad overview of employee stock options. The program is designed to help participants better understand the fundamentals behind these investments and in turn, better advise their clients.This course qualifies for CFP credit.
Surgent's Section 754 Step-Up in Basis: Understanding the Tax Issues for Partnerships and LLCs
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Online
2.00 Credits
When a purchaser buys an existing partner's partnership interest or the interest of a member of a limited liability corporation (LLC) taxed as a partnership, the amount paid becomes the basis for the purchaser's partnership interest (outside basis). If the partnership's assets have appreciated sufficiently, the difference between the new partner's inside and outside basis can be substantial. This disparity can deprive the new partner of depreciation deductions and inflate his or her share of the gain from subsequent property dispositions unless a Section 754 election is in effect. The Section 754 election can also apply when a partnership makes a distribution of property and the basis of the distributed property to the partnership and the basis the partner/distributee will take in the distributed property are not equal. In this case, a partnership can recover basis it would otherwise lose if the 754 election were not in effect.This course qualifies for IRS credit.
Surgent's The Accounting Leaders' Survival Guide - Strategies for Managing Organizational Change
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Online
2.00 Credits
Our country and our accounting methods have undergone huge changes in the previous few years, most of it challenging. Individuals and entire businesses have been left reeling by new tax regulations, doing more with less, and employment restructuring. Organizations must adjust quickly; notwithstanding how painful these changes have been. This course instructs accounting managers on how to deal with change and stress in the workplace. Before it affects them in a negative way, the accounting professional will learn how to best manage the changing work environment and the stress that comes with it. "The first wealth is health," remarked Ralph Waldo Emerson, but for many of us, stressful jobs are putting our health at jeopardy.
Surgent's Unconscious Bias for Managers, Supervisors, and Executives
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Online
2.00 Credits
Understanding unconscious bias is key to creating an inclusive workplace and to making the best business decisions. This course explores the concept of unconscious bias, the science behind it, and how it can affect the way employers hire, evaluate, and treat employees. We will also discuss strategies employers can use to reduce unconscious bias and create a more inclusive workplace.
Surgent's Top 20 Questions Advisors Ask About the SECURE Acts and Other IRA Rules
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Online
2.00 Credits
It takes a while for advisors to gain an in-depth understanding of all the changes made to the tax laws that govern IRAs. This course focuses on the top 20 advisor questions about SECURE Act 1.0, SECURE Act 2.0, and other hot topics. The objective is to help the advisor ask the right probing questions when interacting with clients and to provide clients with responses based on their IRA profiles.This course qualifies for IRS credit.
The Best Individual Income Tax Update Course by Surgent
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Online
8.00 Credits
This highly informative course comprehensively covers all the latest tax law developments. The focus is on individual taxation and discussion of the planning opportunities practitioners need to understand to help clients respond effectively. You will come away from the course with the up-to-date knowledge to educate your individual tax clients and implement tax-saving ideas that will serve their ever-evolving needs. This course is continually updated to reflect enacted legislation. Please Note: Due to content overlap, it is recommended that this course NOT be taken together with BFTU.This course qualifies for CFP credit.This course qualifies for IRS credit.
Surgent's What Tax Practitioners Need to Know About Medicare
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Online
2.00 Credits
Tax advisors often receive questions concerning all facets of Medicare. How does Medicare work? How do I apply? How much does it cost? Is Medicare optional or required? This program provides a basic introduction to the Medicare program and covers many of the areas of the Medicare program that clients are most interested in. If you, or some of your clients, have questions relating to Medicare, this program is a must for you.
Surgent's Building Your Personal Brand
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Online
1.00 Credits
A personal brand is your story. Having a well-defined personal brand can help you not only cultivate powerful connections but also set you apart. Explore the integral components to building a strong brand and gain strategies to help you create your own marketable personal brand.
Surgent's Advising a Client Regarding the Tax Consequences Associated with Buying or Selling a Business
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Online
3.00 Credits
Buying and selling a business can be a complex transaction with many tax issues. These issues include whether the transaction is or should be a stock or an asset sale when the business involved is a corporation, as well as the tax consequences associated with the sale of a partnership or a C or S corporation. Tax practitioners who advise clients who are buying or selling a business primarily focus on the tax issues that apply. This program explains and analyzes the tax issues practitioners must address in order to properly advise clients who are either buyers or sellers of businesses.This course qualifies for IRS credit.
Surgent's Federal Tax Update
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Online
4.00 Credits
Both businesses and individual clients face major changes as a result of new legislation, and tax professionals face the considerable challenge of delivering effective planning advice and services to address this myriad of recent developments. This course addresses this challenge and also encompasses the latest cases and rulings applicable to individual and business clients. Continually updated to reflect enacted legislation. Please Note: Due to content overlap, it is recommended that this course NOT be taken together with BIT4.This course qualifies for IRS credit.
Surgent's Individual and Financial-Planning Tax Camp
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Online
8.00 Credits
Each year brings its own set of tax planning challenges, and this year is no exception. This course aims to arm tax planners with planning strategies and ideas that all clients, but in particular, wealthy clients, middle-income clients, and closely held business owners need to consider right now to take advantage of present opportunities and plan for future tax advantages. Learn strategies that can really have an impact on client lives, while also bringing value to you and your firm. This material is continuously updated for recent legislation impacting individual taxpayers.This course qualifies for CFP credit.This course qualifies for IRS credit.
Surgent's Stock vs. Asset Acquisitions of C Corporations
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Online
2.00 Credits
A business conducted as a C corporation can be purchased through an asset acquisition or a stock acquisition. In an asset acquisition, the buyer purchases the business by purchasing the assets that make up the C corporation's ongoing business. In a stock acquisition, the buyer purchases the stock of the C corporation that owns all or a majority of the business assets. The seller and the buyer are usually at odds over how to structure the acquisition. Tax practitioners advising their business clients should be fully conversant in the tax rules that apply to stock and asset acquisitions. Discussing and explaining those rules is the focus of this course.This course qualifies for IRS credit.
Surgent's Successfully Completing an Income Tax Return for a Trust or Estate -- Form 1041
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Online
2.00 Credits
Some of your clients have estate plans that provide for testamentary trusts. Other clients make gifts to irrevocable trusts during their lifetime. And some will die with probate estates. Therefore, you should have a basic understanding of how the income tax applies uniquely to trusts and estates. For example, "distributable net income" (DNI) is a trust-only concept that is essential to understand. Plus, the deductions for fiduciary fees, charitable deductions and certain miscellaneous deductions (such as investment advisory fees, and attorney/accountant fees) are treated differently than for individual taxpayers. However, with a decent understanding of the basic income tax and net investment income tax (NIIT) rules, you can add significant value to your clients.This course qualifies for IRS credit.
Surgent's The Essential Multistate Tax Update
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Online
4.00 Credits
With the largest overhaul of the federal income tax code in 30 years and the repeal of the physical presence nexus standards for sales tax in the Wayfair case, the states are working fast and furious to overhaul their tax laws. As some states scramble to fund their budgets, they continue to look for additional forms of revenue. Plan to attend this fast-paced class that covers developing topics in state taxation, ranging from individuals to pass-through entities to corporate taxpayers. This class will focus on issues of small and middle-market companies and offer guidance for minimizing tax liability and negotiating the treacherous waters of compliance.
Surgent's Preparation and Compilation Engagements Under the SSARS
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Online
4.00 Credits
Be the go-to person on financial statement compilation and preparation engagements. Specifically designed for those performing preparation and compilation engagements, this course will provide you with a hands-on application for performing preparation and compilation engagements under AR-C Section 70 and 80, respectively. You will learn the ins and outs of relevant sections of the SSARS related to preparation and compilation engagements with a focus on how recently issued updates to SSARS No. 21 impact these engagements. More importantly, you will be provided practical examples and illustrations to help you effectively and efficiently perform those engagements, including a detailed discussion of the reporting requirements under AR-C 80 related to compilation engagement. Lastly, the course will review recent peer review feedback on these types of engagements, highlighting areas where you can improve engagement quality.
Surgent's Progressive Discipline and Termination
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Online
2.00 Credits
Employee discipline is always challenging. Training on proper progressive discipline is critical to avoiding potential lawsuits while also trying to bring out the best possible employee performance. This webinar is designed to assist human resources professionals and managers in understanding the best ways to use progressive discipline as both a management and risk reduction tool. The webinar also will address best practices with regard to the employee termination process.
Surgent's What Practitioners Need to Know About Estate Planning and Administering a Client's Estate
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Online
3.00 Credits
Even though the current transfer tax exemption is extremely high to the point that few decedents have a federal estate tax liability, administering an estate is a burden for many family members. In many cases, the family members will look to their professional advisors for help in estate planning and administering an estate. The purpose of this program is to discuss those issues that practitioners with clients involved in estate planning administration need to know so as to be able to advise those clients. Lack of planning and preparedness in estate issues can cost the heirs time and money upon a decedent's death.This course qualifies for IRS credit.
Surgent's Annual Accounting and Auditing Update
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Online
8.00 Credits
Designed for accounting and attestation practitioners at all levels in both public accounting and business and industry, this course provides a comprehensive review of recent standard-setting activities of the FASB and AICPA. In addition to providing a detailed review of SAS No. 145, this course will bring you up to date on FASB and AICPA standards issued over the past few years. The course also provides many hands-on examples and illustrations to help you apply the guidance in practice. In addition to a financial accounting update, the course will discuss what you will need to do differently as you adopt new audit standards 142-149 over the next few years, including a detailed review of the new audit requirements under SAS 142. The course will also cover the key changes related to SSARS No. 25. Finally, the course reviews the AICPA's quality management project. In summary, the course is your go-to source for all things A&A and will prepare you for your upcoming engagements throughout the rest of the year.
Surgent's Ethics for Tax Professionals
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Online
2.00 Credits
The purpose of this program is to discuss the ethical mandates that govern the conduct of tax practitioners. The program focuses on the ethical pronouncements of the IRS in Circular 230, as well as the preparer penalty provisions set forth in the Internal Revenue Code. Please note: This ethics course does not cover state-specific issues and so is not applicable in states that require ethics courses to include specific state laws and regulations. Please check with your state board prior to registering for this program if you are in doubt about whether this program satisfies your state's ethics requirements.This course qualifies for IRS credit.