CPE Catalog
Note
AICPA On-Demand & Self-Study courses take up to 24 hours to process.
Surgent's Recent Changes in Workplace Regulations: Overtime, Non-compete Agreements, and Employee/Independent Contractor
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Online
2.00 Credits
This program covers three topics: the Department of Labor's changes in overtime rules, the Federal Trade Commission's ban on most non-compete agreements, and the Department of Labor's new rules relating to differentiating between employees and independent contractors under the Fair Labor Standards Act (FLSA). Understanding these new changes will allow accounting and finance professionals to discuss these important business law changes with their clients.
Surgent's The Americans with Disabilities Act and the Family and Medical Leave Act
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Online
2.00 Credits
The Family and Medical Leave Act (FMLA) and the Americans with Disabilities Act (ADA) were implemented to improve the lives of employees. FMLA allows eligible employees to take job-protected leave for their own serious health conditions or to care for sick family members. The ADA was intended to ensure "equality of opportunity" and "economic self-sufficiency" for individuals with disabilities. Yet both laws have proven challenging for employers. These laws are complex with rules that can be confusing and often misunderstood. This webinar is designed to provide information, guidelines, and examples of the key concepts under both laws.
Surgent's Exploring Client Advisory Services: Tax Due Dates and Penalties/Where Do I Need To File?
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Online
2.00 Credits
This course provides essential knowledge for Client Advisory Services (CAS) professionals navigating multistate taxation and managing tax deadlines. We'll start by exploring the implications of the Wayfair decision, focusing on general rules for sales and income tax nexus across states. You'll learn what to look for in state statutes and gain a solid foundation for filing requirements. Additionally, we'll cover key tax due dates, how to handle missed deadlines, and potential relief options. Whether you're new to the field or running your own practice, this course will equip you with the tools to succeed.This course qualifies for IRS credit.
Surgent's Forms 7217 and 7203
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Online
2.00 Credits
IRS Form 7217 is an IRS tax form required for partners receiving distributions of property from partnerships. Starting for tax years beginning in 2024, a partner who receives property from a partnership must file Form 7217 with his or her annual income tax return. Form 7217 is filed by any partner receiving a distribution of property from a partnership to report the basis of the distributed property, including any basis adjustment to such property as required by Section 732(a)(2) or (b). This new IRS form is part of the IRS's general concern regarding basis shifting in favor of high marginal tax rate related partners. Form 7217 is now required and details the types of property distributed, the aggregate basis, and the allocation of basis to the distributed property. Form 7203 is designed to assist in tracking an S corporation shareholder's stock and debt basis. Form 7203 is a significant improvement from the worksheets the IRS provided formerly and over time will serve to help partners and partnerships keep track of their stock and debt basis. The course covers the structure and organization of Form 7203 as well as how an S corporation shareholder's stock and debt basis are calculated.This course qualifies for IRS credit.
Surgent's A Guide to Gig Economy Tax Issues
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Online
2.00 Credits
The IRS defines the "gig economy" as people earning income providing on-demand work, services, or goods on either a part-time or full-time basis. The economic times we live in are changing, and accounting and finance professionals must learn how the rules apply in this new gig economy. The tax rules that apply to gig workers challenge traditional ideas of who is an employee and who is an independent contractor, and accounting and finance professionals must have the knowledge to make this determination. This program addresses federal and state tax issues accounting and finance professionals must address with clients and their own workers.This course qualifies for IRS credit.
Surgent's Tax Planning for Rental Real Estate
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Online
4.00 Credits
The taxation of real estate is tricky. Taxpayers can own real estate in a number of different ways, including direct and indirect investments. There are numerous exceptions to being classified as a rental activity. How do you know if someone is a real estate professional? In this course, we will explore all these issues and many more. Through real-world examples and discussion, this course will delve into exceptions to rental status, qualifications for material participation, and requirements for active status. Additionally, we will cover the QBI and Section 1237 safe harbors and touch on some planning ideas related to depreciation recapture.This course qualifies for IRS credit.
Surgent's A Complete Guide to Form 1099-K
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Online
2.00 Credits
The Internal Revenue Code (IRC) requires entities making certain types of payments, including business payments to contractors, to file information returns with the IRS. Information returns are intended to improve voluntary compliance with tax law by providing information about potentially taxable transactions to the IRS and taxpayers. A payment settlement entity (PSE) must file Form 1099-K for payments made in settlement of reportable payment transactions for each calendar year.This course qualifies for IRS credit.
Surgent's Unique Tax Attributes of Different Entity Types
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Online
2.00 Credits
When putting together a financial plan, it is important to remember that the tax situation of the business and the individual are often intertwined. Therefore, decisions about entity type are vitally important. Practitioners need to understand not only how different entities are taxed, but also which taxes will have the greatest impact on the individual owner. In this course, we will explore when self-employment taxes apply to business income, as well as some of the lesser-known taxes that apply to flow-through entities. We will even explore when a PTE election could be helpful to a small business owner.This course qualifies for IRS credit.
Surgent's Lessons Learned from Successful Companies
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Online
2.00 Credits
Why do some companies fail while others grow and succeed for generations? Common perceptions often attribute organizational success to great leadership, timing, or unique ideas. Although these traits certainly play a role in helping companies grow, research shows that corporate success often hinges on whether a company is value driven. Such companies have core ideologies that drive almost every major decision. In this course, we look at empirical data on why some companies succeed while others fail. By looking at companies that were created prior to 1950 (e.g., Disney, Marriott, or 3M), we can understand why certain organizations have been able to grow and achieve exceptional success through many different eras in the American economy. The lessons learned from these visionary companies can be broadly applied to organizations of all sizes, including accounting and financial service firms.