CPE Catalog+Events
Our comprehensive, easy-to-search list of all LCPA-sponsored courses helps you find exactly what you're looking for, or even a course on a new topic to expand your competencies. TIP: When doing multiple searches for different events, be sure to clear filters between searches.
Surgent's Essential Depreciation and Expensing Update
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Online/Webcast
4.00 Credits
The "permanent" changes from the TCJA may stand like a lion in the pathway of change, but Washington has its own definition of permanent. Inflation adjustments and technical corrections are included within this deep analysis of the complex maze of rules dealing with depreciation, amortization, and sale of property. This course contains many examples and cases to illustrate the most important points of which CPAs need to be aware.
Surgent's Getting Ready for Busy Season: Key Changes Every Tax Practitioner Should Know
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Online/Webcast
4.00 Credits
Getting ready for busy season involves not only knowing what's new for the current year, but also understanding how the changing limits, phaseouts and other rules apply to current-year returns. With major legislation enacted over the past few years, the present course will constitute a one-stop "shop" that brings you the essential individual tax information. In addition, this course provides an up-to-date review of important tax form changes, new tax forms, new limitations, key developments as they are reflected in the IRS forms, and IRS filing issues and deadlines that will be invaluable to attendees who prepare tax returns during busy season.
Surgent's Implementing the New Risk Assessment Standard
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Online/Webcast
2.00 Credits
The auditor's responsibilities related to risk assessment have changed! This power-packed course will empower you with the working knowledge of SAS No. 145, Understanding the Entity and Its Environment and Assessing the Risks of Material Misstatement, to successfully apply the standard.
Surgent's Work-Life Balance: Maximizing Productivity and Understanding Related Tax Issues
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Online/Webcast
2.00 Credits
Working as a financial professional is an accomplishment that offers the potential for a good salary with long-term growth. Despite being a sought-after career, studies show that being overworked is the greatest source of anxiety and dissatisfaction among financial professionals. Left unchecked, a life centered exclusively around the demands of work can be both physically and emotionally detrimental. Establishing a work-life balance is difficult in any profession, yet financial professionals confront unique challenges that make this goal seem even more elusive. Technology results in being "always on," with no true time to disconnect and genuinely enjoy family, exercise, or hobbies. Lack of balance comes with costs, including poor health and lower productivity. Why are some professionals able to establish a successful balance between career demands and family while others are not? How are some firms able to achieve both high employee satisfaction and strong productivity? This webinar looks at research, surveys, and simple anecdotal information to provide a better understanding of how to achieve a realistic work-life balance in the modern world. We also discuss the tax consequences that arise when professionals seek balance by working from home in one state while their employer is located in a different state.
Surgent's The Art of Delegation: Strategies for Improving Your Skills
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Online/Webcast
2.00 Credits
One of the most challenging skills for a manager or supervisor to master is delegation. This course will cover a variety of delegation-related topics and provide participants with the necessary knowledge and skills to delegate work and authority effectively.
Surgent's Construction Contractors: Accounting and Financial Reporting Issues
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Online/Webcast
4.00 Credits
Accounting and financial reporting for construction contractors may be the most difficult area to be in compliance with the various standards. Also, construction engagements are, in many instances, more "dangerous" than most lines of business due to the many users of the financial statements (especially considering the impact of COVID-19). In this course, we will discuss why construction accounting and financial reporting are so complex and discuss the relationship between the contractor and the surety, both from an underwriting and claims perspective. We will also explore what the surety looks for in order to maximize potential bond credit.
Surgent's Section 199A: Schedule K-1 Reporting by Relevant Pass-Through Entities
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Online/Webcast
4.00 Credits
Section 199A is still the hottest tax topic related to the Tax Cuts and Jobs Act of 2017. The Act created new reporting requirements for relevant pass-through entities (RPEs). Each RPE is required to report the relevant data needed to calculate the 199A deduction to each recipient of Schedule K-1. Your clients will trust you to ensure that the relevant data is properly reported. The IRS has added disclosure lines to Schedules K-1 for S corporations, partnerships, and trusts. This course will cover the new reporting requirements on those forms and discuss uncertainties that still exist related to the reporting requirements. The course includes examples and case studies relevant to the new disclosure lines of Schedules K-1. This program will include the latest relevant IRS guidance.
Surgent's Auditing Not-for-Profit Entities: Superior Skills for an Effective and Efficient Audit
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Online/Webcast
8.00 Credits
It's been said that you cannot fit a square peg into a round hole. The same principle holds true for audits of not-for-profit entities. You cannot simply apply a standard commercial audit approach to the audit of a not-for-profit entity and expect a good fit. Skilled auditors will instead adjust the audit approach to fit the not-for-profit entity. This course is designed to help you do just. It will equip you with the superior skills needed to excel in auditing not-for-profit entities. The course materials utilize a highly illustrative and innovative format. Over 25 focused exercises are included to provide an enhanced working knowledge of auditing not-for-profit entities.
Surgent's Social Security and Medicare: Planning for You and Your Clients
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Online/Webcast
8.00 Credits
Social Security seems poised for changes in benefits and eligibility age. 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.
The Best Federal Tax Update Course by Surgent
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Online/Webcast
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.
Surgent's Opportunities in the Metaverse for Accounting and Other Professionals
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Online/Webcast
2.00 Credits
It is no secret that accounting firms, like many other organizations, have begun launching operations in the metaverse. For those unsure, the metaverse is a digital or virtual space where participants simulate a host of activities ranging from shopping to entertainment and business transactions. Why wouldn't accounting firms and other professionals want to get in early on this new frontier? All types of businesses have begun purchasing and setting up shop in this new virtual world. These are no small endeavors - professionals are creating business plans to operate successfully in the virtual world that started off originally as a niche format for gamers. Accounting firms are starting to announce their acquisition of virtual real estate, and some are paying a premium to obtain prime locations. To operate successfully in the metaverse, professionals need to understand the environment and the rules of the game. This course provides an introduction to the metaverse and an overview of opportunities, risks and rewards for professionals who wish to stay relevant in the ever-expanding virtual world. Participants will walk away with an understanding of where we are in this rapidly developing space, plus gain insights on how to establish a presence or advise clients who wish to explore metaverse opportunities.
Surgent's Workplace Harassment: How to Prevent Harassment and Reduce Liability Risks in Today's Changing E
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Online/Webcast
2.00 Credits
Workplace harassment - especially sexual harassment - has dominated headlines in light of the #MeToo movement. While nothing suggests that such harassment is more prevalent than it was before the movement, people now feel more empowered to speak out, and the standard of appropriate workplace conduct is changing. With harassment claims to the U.S. Equal Employment Opportunity Commission increasing over 50% in 2018, it is more important than ever to understand how to prevent and avoid harassment in the workplace.
Surgent's Advanced Critical Tax Issues for Limited Liability Companies and Partnerships
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Online/Webcast
8.00 Credits
The purpose of this course is to provide an in-depth discussion of selected advanced-level issues affecting LLCs and LLPs.
Surgent's Data Analytics Toolkit - Tools and Applications
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Online/Webcast
2.00 Credits
There is no shortage of data, but relatively few organizations have an environment and process to isolate, capture, analyze, and convert data into actionable information. Too often, we collect as much data as possible, continue to use historic measurements, and communicate data using traditional vehicles. Good decisions are not the result of the amount of data gathered, but of the quality and understanding of the information. The goal of this program is to explore a number of analytical tools and techniques and identify applications for them within an organization. Analytical techniques will be introduced throughout the discussion, and a significant amount of time will be spent addressing the steps needed to establish a data-driven environment and identifying and discussing potential/specific applications. In this way, participants get experience they can begin to use in their organizations. An expanded list of reference books and next level software is also provided.
Surgent's Real Estate Taxation: Critical Considerations
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Online/Webcast
4.00 Credits
This course is a 'deep dive' into many aspects involving the taxation of real estate for the mid-level practitioner moving into this complex area. You will deepen your understanding of the complex considerations and strategies that individuals must navigate in acquiring, operating, and selling real estate. You will leave the course able to navigate critical issues associated with the relevant returns and plan strategically for your company or clients. We will discuss in detail the impact that recent tax changes have had on the real estate industry, as well as new credits that are available after the Inflation Reduction Act of 2022.
Surgent's International Tax Challenges and Opportunities for U.S. Filers
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Online/Webcast
3.00 Credits
Globalization continues to make it easier for taxpayers to live abroad, do business in other countries, or invest in foreign enterprises. This creates significant complications and tax planning opportunities when it comes to filing U.S. tax returns. This course provides an overview of the unique tax challenges and solutions presented to U.S. expats or investors living or investing abroad. It examines how foreign-source income is taxed in the U.S. and how the tax consequences could be mitigated by applying the tax treaties, claiming credit for foreign taxes paid, or excluding foreign-earned income. Additionally, the course discusses the numerous foreign informational form reporting requirements and the significant penalties that could be imposed by the IRS. Examples from real-life client scenarios are included.
Surgent's U.S. Taxation of Foreign Corporations: A Case Study Approach
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Online/Webcast
3.00 Credits
This course is a case study designed to provide a comprehensive overview of U.S. taxation of a foreign corporation. Using a specific example, the course will walk through step-by-step mechanics on how to calculate the income inclusions and foreign tax credits under GILTI (Global Intangible Low-Taxed Income), Subpart F, and PFIC (Passive Foreign Investment Company) regimes. The case study will further evaluate tax impact of subsequent distributions from the foreign corporation and sales of its stock. A compare-and-contrast approach will highlight the different outcomes of these regimes for individuals and for C corporations, empowering participants to advise their clients on the most tax efficient way to structure their international investments.
Surgent's Required Minimum Distributions: Compliance and Planning
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Online/Webcast
4.00 Credits
Required minimum distributions (RMDs) from employer retirement plans and IRAs must be made or steep penalties will be incurred. Planning opportunities exist in certain situations to minimize distributions. Also, special rules exist for inherited retirement funds. Your clients depend on you to help them navigate the rules regarding required minimum distributions and the taxation of distributions. This course addresses compliance issues and planning opportunities regarding required minimum distributions.
Surgent's Understanding and Testing Control and Compliance in a Single Audit
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Online/Webcast
4.00 Credits
The control and compliance requirements for single audits differ from the requirements for GAAS audits. As a result, sometimes it's difficult to tell where the auditor's responsibilities start and stop in a single audit. This course is designed to help you proceed and succeed in applying the single audit control and compliance requirements. Over 15 focused exercises are included to provide an enhanced working knowledge of the most critical challenges in single auditing today.
Surgent's Audits of 401(k) Plans: New Developments and Critical Issues
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Online/Webcast
8.00 Credits
One of the most favored employee benefit plans, the 401(k) plan, provides unique challenges for auditors. Also, as many 401(k) plan administrators opt for ERISA Section 103(a)(3)(C) audits, audits of 401(k) plans will be significantly impacted by the now-effective SAS 136, the AICPA's new employee benefit plan auditing standard. Through this course, auditors will obtain an understanding of the rules and regulations unique to employee benefit plans and obtain practical guidance on applying them. Auditors will enhance their knowledge of the performance and reporting requirements of SAS 136 through real-world examples, best practices, and efficient audit techniques that can be utilized in various audit engagements. Make sure your audits don't trigger a DOL inspection by conforming to all applicable rules and regulations.