CPE Catalog
Note
AICPA On-Demand & Self-Study courses take up to 24 hours to process.
Surgent's Max the Tax: Crypto Craze
Available Until
Surgent Download
1.00 Credits
Participants must use their expertise to assist a new client who just received Letter 6173 from the IRS. The client didn't share any crypto-related transactions or events with the tax accountant who filed the original return. It's up to the participants to meet with the client and uncover details of the activities so an accurate, amended tax return can be completed. They must carefully ask questions to get all the relevant information, determine the proper changes to taxable income, and submit the documentation correctly to avoid an IRS response and losing the new client.
Surgent's Max the Tax: Entity Selection
Available Until
Surgent Download
1.00 Credits
A client is starting a new business and needs advice on whether to choose an S or C corporation. She is seeking support to determine the most advantageous entity from a tax-efficiency perspective. Participants will first ask relevant questions about the client's plans and then advise her on entity selection based on their expertise.
Surgent's Max the Tax: Equity Compensation
Available Until
Surgent Download
1.00 Credits
Liam, a public relations executive, needs expert advice regarding equity compensation options he has received. Liam researched key topics but needs the participant's help to validate his findings. Then, participants will review various equity compensation scenarios and advise on the most appropriate tax planning strategies available (e.g., §83(b) election, etc.).
Surgent's Max the Tax: Metaverse
Available Until
Surgent Download
1.00 Credits
Your client, Multi-Mega Markets Corporation (MMM), a global conglomerate with businesses in entertainment, fashion, retail, software, technology and other industries, is looking for advice on the state of the metaverse. They are considering starting a new subsidiary in the metaverse called The MegaVerse (TMV). Your help is needed to share accurate information about the metaverse, choose the most appropriate MMM subsidiaries to be associated with the metaverse, and make decisions regarding interoperability.
Surgent's Max the Tax: Schedule C
Available Until
Surgent Download
1.00 Credits
In this scavenger hunt game, you're a tax associate at Surging CPAs, LLC. It's the busy time of year, and you arrive at work to find an urgent assignment in your inbox from your senior manager, Caroline. Another colleague suddenly quit, and Caroline needs help finishing the tax return today for the client, Jasper Jones, a small business owner. Jasper does not want to file an extension. You're asked to jump in and help complete the Schedule C, which is the only remaining form to complete the return.
Surgent's Max the Tax: Schedule E
Available Until
Surgent Download
1.00 Credits
You just received an email from Roni, a prospective new client. He owns several properties under the business name Roni's Real Rentals LLC and wants help minimizing rental income and maximizing deductions that offset the rental income. You will interview Roni and visit his two properties to gain a better understanding of his situation. Advise Roni by providing him good and relevant ideas, and he will ask you to be his new tax accountant.
Surgent's Max the Tax: Section 754
Available Until
Surgent Download
1.00 Credits
Two firms need expert help with Section 754, and game participants are just the right people to assist. First, partners at LMN, LLP are considering electing Section 754. They need to understand key aspects of the process and want to ensure the best outcome to their basis in partnership property and interest. Participants must then leverage their knowledge and calculate the adjusted basis balance sheet for another firm that already elected Section 754.
Surgent's Max the Tax: Tax Impacts on Exit Planning
Available Until
Surgent Download
1.00 Credits
This "jeopardy"-style, interactive game introduces tax advisors to the fundamentals of exit planning strategies. After exploring some essential concepts, key principles, and sophisticated techniques regarding the sale of a business, the "contestant" will put their skills to the test in navigating everyday questions that must be addressed by a tax advisor.
Surgent's Maximizing Your Social Security Benefits
Available Until
Surgent Download
8.00 Credits
The leading edge of the baby boomer generation has already reached retirement age. Financial and tax planners can expect increased demand for strategies that dovetail Social Security with other retirement and estate planning objectives. This course provides tax and financial planning professionals with both the background information on the Social Security system and the strategies clients will need in dealing with Social Security, and the myriad other related retirement planning issues.
Surgent's Multistate Income Tax Issues
Available Until
Surgent Download
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 the area of nexus. Learn how nexus requirements have changed and where the state laws may be heading in the future.
Surgent's Multistate Tax Update
Available Until
Surgent Download
8.00 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. You can't afford to ignore recent changes in state and local tax. Even tax-savvy businesses and their advisers often neglect to consider the consequences of state and local taxes. Multistate taxation is more complex and demanding than ever before. In addition to having their own unique tax laws, states have been more focused on enforcement. 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 Navigating AI Compliance: The EU AI Act for U.S. Finance and Accounting Leaders
Available Until
Surgent Online
2.00 Credits
This course provides U.S.-based accounting and finance professionals with an in-depth understanding of the EU Artificial Intelligence (AI) Act, the first comprehensive AI regulation in the world. It explores the Act's key provisions, including its risk classification framework, compliance requirements for high-risk systems, and transparency obligations. Participants will gain insight into how the Act affects organizations operating internationally and how to prepare for compliance challenges. Interactive activities are integrated throughout the course to reinforce key concepts.
Surgent's Navigating Your Client Through the IRS Appeals Process
Available Until
Surgent Online
4.00 Credits
Despite the fact that a client's tax matter may be taken directly to court, utilizing the IRS Independent Office of Appeals usually results in saving your client both time and money. Join us as we discuss the misunderstood process of navigating the complex IRS Appeals.
Surgent's Navigating Your Client Through the IRS Appeals Process
Available Until
Surgent Download
4.00 Credits
Despite the fact that a client's tax matter may be taken directly to court, utilizing the IRS Independent Office of Appeals usually results in saving your client both time and money. Join us as we discuss the misunderstood process of navigating through the complex IRS Appeals.
Surgent's New York: Avoiding Harassment and Discrimination in the Workplace
Available Until
Surgent Online
1.00 Credits
The law is clear that to avoid liability for unlawful harassment claims, employers must take preventive steps. One such preventative step is effective, professional training. This course includes information specific to New York employees.
Surgent's New and Expanded Tax Benefits Associated with Section 1202 – Qualified Small Business Stock
Available Until
Surgent Online
2.00 Credits
This program reviews and analyzes the important changes made by the One Big Beautiful Bill Act (OBBBA) to qualified small business stock (QSBS) covered under Section 1202. Effective for stock issued after July 4, 2025, there are important changes that make Section 1202 much more appealing to clients willing to run the risks associated with doing business as a C corporation. These enhanced provisions could potentially lead to exclusion of capital gains if very strict compliance rules are followed. Section 1202 application is particularly attractive for start-ups and entrepreneurial endeavors. For taxpayers willing to confront the technical challenges of this provision, Section 1202 may produce impressive tax advantages.
Surgent's Non-GAAP Financial Measures – What You Need to Know
Available Until
Surgent Download
2.00 Credits
This course provides an overview of non-GAAP financial measures with a particular emphasis on comments from the SEC, the FASB, as well as comment letter analysis from several of the Big Four accounting firms. Non-GAAP financial measures continue to rank at the top of the most frequent comment letters issued by the SEC. As a result, it's important to understand the guidance with respect to these measures to ensure that an entity's financial statements remain GAAP compliant and are not misleading.
Surgent's Non-GAAP Financial Statement Options: Cash, Modified Cash, and Tax Basis
Available Until
Surgent Download
4.00 Credits
For many businesses, preparing financial statements using a special purpose framework may provide an alternative to the complexity of U.S. GAAP. This course will provide you with an overview and hands-on application in preparing financial statements using common special purpose frameworks such as tax basis and cash or modified cash basis financial statements. You will learn the unique measurement and disclosure requirements of various Special Purpose Framework (SPF) options using example financial statements and illustrative disclosures. The course also includes common practice issues encountered when preparing SPF financial statements, including disclosure and reporting requirements. We will also review recent updates to both audit and SSARS standards that impact engagements performed on SPF financial statements.
Surgent's Nuts & Bolts of Cryptocurrency Taxation
Available Until
Surgent Online
2.00 Credits
Cryptocurrency is heading mainstream. According to a recent study conducted by New York Digital Investment Group, there are 46 million bitcoin holders in the US, and institutions have also shown increased interest in this space. The rising popularity of cryptocurrency and the inclusion of the virtual currency question on the front and center of Form 1040 have made cryptocurrency a subject that tax practitioners cannot afford to ignore anymore. This course is designed to walk you through tax implications of common cryptocurrency-related transactions (trading, mining, spending, staking, etc.) and how to successfully service clients affiliated with cryptocurrency by using a tool like CoinTracker. This session also covers current developments surrounding this topic and some of the unique tax planning opportunities in the crypto space such as tax loss harvesting without being subject to wash sale rules, tax lot ID optimization (FIFO, LIFO, and HIFO), self-directed IRAs, etc.
Surgent's Partnership and LLC Core Tax Issues From Formation Through Liquidation
Available Until
Surgent Download
8.00 Credits
As staff members gain more experience, they are expected to take on more complex assignments with minimal supervision. This course is designed to be a stepping stone for staff interested in pursuing more advanced partnership and LLC issues than mere preparation. The material provides a deep life-cycle study into critical areas of formation, special allocations of income and deductions, basis calculations and implications of recourse and nonrecourse debt, basis step-up under §754 on transfers of ownership interest, distributions, self-employment tax issues, and termination and liquidations of an LLC. With a blend of legal and tax ramifications regarding LLC-specific issues, this course identifies all the major areas that are potential sources of increased complexity.