August is when corporate year-end tax planning conversations start. Not December. By the time a CPA reaches out to a C corporation client in November, most of the actionable levers have already been pulled (or missed). The Q3 window is where the real work happens: reviewing estimated payments, evaluating compensation timing, and lining up capital […]
Displaying: Recent Posts
Ethics CPE for CPAs: What States Require and How the Rules Actually Work
Ethics CPE for CPAs has a reputation problem. Most practitioners treat it as the least interesting box to check during a renewal cycle. Complete the hours, submit the certificate, move on. But the requirement exists for specific reasons, and how a CPA fulfills it — general vs. state-specific, self-study vs. live, and which provider — […]
C Corporations and Taxes: A Practical Introduction to Corporate Taxation
Most CPAs build their careers on individual returns and pass-through entities. Then a C corporation client shows up, and the rules shift. The flat 21% entity-level tax, double taxation on distributed earnings, compressed loss rules, and a completely different set of accounting method considerations make corporate returns a distinct practice area. Not harder, necessarily. Just […]
Introduction to Trusts: What Accounting Professionals Need to Know
Most CPAs encounter trusts long before they receive any formal training on how they work. A client mentions a revocable living trust during tax prep. An estate plan references an irrevocable trust that holds life insurance. A beneficiary receives a K-1 from a trust they barely understand, and the practitioner is expected to explain it. […]
Surgent CPE Launches New Corporate Tax CPE Series Taught by Veteran Tax Practitioner Dave Peters
Three new NASBA-approved live webinar courses cover corporate tax formation, deductions and credits for accounting and finance professionals, taught by Dave Peters, CPA, CFP®, CLU, CPCU, MST, MBA, founder of Peters Professional Education and a nationally recognized CPE instructor with more than 20 years of experience DALLAS (July 14, 2026) — Surgent CPE, a UWorld […]
Data Privacy and AI: What Accounting Professionals Need to Know Before They Click Send
Accounting firms adopted AI tools faster than almost anyone predicted. For data privacy and AI, accounting professionals face multiple overlapping obligations — and the gap between AI enthusiasm and security awareness is widening. A CPA pastes a client’s K-1 data into ChatGPT to draft a planning memo. A controller uploads a trial balance to an […]
Surgent CPE Launches New CFO CPE Series Taught by Former Chief Financial Officer Cory Ng
Five new NASBA-approved live webinar courses prepare accounting and finance professionals for the executive finance seat, taught by Cory Ng, DBA, CPA, CITP, an Associate Teaching Professor at Villanova School of Business who has served as both a chief financial officer and an accounting professor DALLAS (July 8, 2026) — Surgent CPE, a UWorld company […]
Trump Accounts Explained: What CPAs Need to Know About the New OBBBA Savings Vehicle
A brand-new savings vehicle for American children went live on July 4, 2026. Created under IRC Section 530A of the One Big Beautiful Bill Act (Public Law 119-21), Trump Accounts, created by OBBBA, represent the first new tax-advantaged account type in the Internal Revenue Code in years. Client questions are already flooding in. Here’s what […]
One Year of OBBBA: What CPAs Need to Know Now
The One Big Beautiful Bill Act (OBBBA) tax changes enacted under Public Law 119-21 turn one year old on July 4, 2026. Practitioners have now completed an entire filing season under the law, giving them real-world data on how its provisions actually play out in practice. Sweeping is an overused word in tax legislation coverage. […]