CPE Catalog & Events
Surgent's Four Tiers of Loss Limitations: A Guide to the Rules for Pass-Through Entities
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Virtual
4.00 Credits
The Inflation Reduction Act of 2022 Tier 1: Basis limitations for S corporation shareholders and partners Tier 2: Section 465 at-risk limitations for S corporation shareholders and partners, including the impact of debt, indemnities, guarantees, and shareholder/partner agreements Tier 3: Section 469 passive loss limitations and exceptions to the limitations Tier 4: The excess business loss limitation of the Tax Cuts and Jobs Act of 2017 (new §461(l)), American Rescue Plan Act, and Inflation Reduction Act
ACPEN: Hiring Remotely: Using Personality Assessments for Better Hiring Decisions
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Online
1.00 Credits
Remote Hiring Best Practices Personality Assessments in Hiring Effective Integration of Personality Assessments Minimizing Bias and Ensuring Cultural Fit
Internal Controls Over Compliance vs Compliance
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Virtual
1.00 Credits
The major topics that will be covered in this course include:Testing internal ControlsAlign internal controls with specific compliance requirementsThe misidentification of controls and the confusion between compliance and control processes
ACPEN: IFRS SMES vs IFRS
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Online
2.00 Credits
Overview of IFRS for SMEs General pervasive similar concepts Differences with financial instruments Differences with business combinations Differences in investments in other entities Differences in intangible assets Differences in income taxes Differences in employee benefits Differences in revenue and expenses
ACPEN: What's Going on at the GASB (2026/27)
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Online
2.00 Credits
GASB Statement No. 103 (financial reporting model improvements) GASB Statement No. 104 (capital asset disclosure enhancements) GASB Statement No. 105 (subsequent events) Recent GASB pronouncements and updates Active GASB exposure drafts and ongoing projects
ChatGPT and IRS Taxation Law Research
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Virtual
2.00 Credits
The major topics that will be covered in this course include:Utilizing ChatGPT for IRS Tax Law Research: Principles and PracticesNavigating IRS Databases Using Advanced AI TechniquesUsing IRS Prompt Templates: In-depth Analysis and ApplicationChatGPT in Action: Case Studies and Real-World ScenariosExploring IRS Tax Laws: Strategies, Loopholes, and ComplianceError Prevention and Correction in Tax Law ResearchFuture Trends: AI's Evolving Role in Taxation and Accounting
Forensic Accounting: The AI-Powered Expert and Investigator
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Virtual
2.00 Credits
The major topics that will be covered in this course include:AI fundamentals: how large language models work, why they hallucinate, and the distinction between generative and agentic AIPractical applications of AI in damages calculations, financial statement and ratio analysis, and books-and-records reconstructionProfessional ethics under the AICPA Code of Professional Conduct, SSFS No. 1, and the ACFE Code of Professional Ethics as applied to AI-assisted workCourt requirements for disclosure and discovery of AI use, including judicial standing orders, Federal Rule of Civil Procedure 26, and proposed Federal Rules of Evidence 707 and 901(c)Preparation for cross-examination on AI use, including how to build and document a defensible AI-assisted workflow.
Surgent's Adapting to OBBBA Changes: A Strategic Review
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Virtual
2.00 Credits
Business losses The SALT cap Implementing Section 1202 changes Form 1099 reporting changes Business meals Health care–related issues Family and medical leave Other crucial OBBBA provisions
Surgent's Artificial Intelligence for Accounting and Finance Professionals
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Virtual
0.00 Credits
What artificial intelligence is and how it differs from automation Current AI technologies: generative AI, large language models (LLMs), and machine learning How AI enhances accounting financial analysis, auditing, tax compliance, and client advisory services Risks and limitations of AI: bias, data integrity, and over-reliance on automation Data governance, security, and privacy in AI-enabled systems Case studies of how accounting firms and finance teams are implementing AI today Future skills for accounting and finance professionals in an AI-driven environment
Surgent's Build an AI Agent With ChatGPT: A Hands-on Lab for Financial Professionals
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Virtual
0.00 Credits
Agentic simulation using prompt design and structured interaction Flipped agent/user roles in ChatGPT (autonomy emulation) Use case walkthroughs: audit Q&A bot, tax helper, financial planning agent Risk scenarios: hallucinations, scope creep, prompt hacking Governance, professional skepticism, and documentation best practices
What's Changing in A&A for Governmental Entities (2026/27)
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Virtual
4.00 Credits
The major topics that will be covered in this course include:Major pronouncements issued by the Governmental Accounting Standards Board, including GASB Statements No. 103, 104, and 105.Overview of active GASB exposure drafts and ongoing projects.Auditing developments, covering significant updates to the Yellow Book issued by the U.S. Government Accountability Office, including changes related to quality management, effective dates, and recent updates to the Green Book.
Surgent's Data Security: Best Practices to Protect Your Business and Yourself
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Virtual
0.00 Credits
Ethical duty to safeguard employee, client, and litigant data Common threats, including phishing, ransomware, and bad password management Security management of business and personal electronic devices Best practices for creating and securing passwords Insight into how our personal information is exploited in our daily lives
ACPEN: SAS 145: Modern Risk-Based Auditing
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Online
2.00 Credits
Introducing SAS 145 Revisiting audit risk Risk assessment in the SAS 145 Era Analyzing SAS 145 Documentation requirements
Professional Ethical Considerations for CPAs
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Virtual
2.00 Credits
The major topics that will be covered in this course include:Core principles of any Code of Professional Conduct applicable to all CPAs, including conflicts of interest, preparing and reporting information, competence, confidential information, and moreThe importance of maintaining independence for CPAs in public practice, especially when also performing nonattest services for the attest client Comparing and contrasting various ethical standards, including those promulgated by the AICPA, PCAOB, and international bodies
The Current and Future Landscape of Audit Technology
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Virtual
2.00 Credits
The major topics that will be covered in this course include:Explore the transformative impact of technology on the audit profession in this forward-looking courseGain practical insights into cutting-edge tools and trends, including data analytics, artificial intelligence (AI), and automationNavigate the evolving audit landscape with confidence and adaptability
ACPEN: Third Party Verification (Comfort) Requests- What Are Options for Responding and How to Determine Which Professional Standards to Apply?
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Online
2.00 Credits
Common third party verification requests Differentiating the allowable options for responding to requests for comfort, including SSARS, SAS and SSAE engagements Critical elements of professional standards that may apply to nonattest and attest services performed Establishing an understanding with the client regarding the nature and scope of services
AI 101 for CPAs: Core Concepts and Practical Applications
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Virtual
2.00 Credits
The major topics that will be covered in this course include:ABCs of how generative AI tools such as ChatGPT, Microsoft Copilot, and Google Gemini workWhat inherent risks are associated with this powerful technologyActionable steps you can take to mitigate the risksPractical examples of how AI can be applied in accounting, auditing, tax, and finance services
ACPEN: Measuring Audit Risks
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Online
3.00 Credits
Audit Risk Material Misstatement Error vs. Fraud Risk Assessment Audit Documentation Audit Procedures Auditing Standards
ACPEN: Everything You Need to Know About the Pass-Through Entity Rules: IRC §199A The Code and Regulations
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Online
4.00 Credits
Understanding the term “QBI” (qualified business income) Understanding the terms “SSTB” (specified service trade or business) Understanding the term “QTB” (qualified traded or business) Calculate the 199A deduction Understanding the phaseouts Understanding “aggregation” Rental property as a trade or business Identify how your clients can maximize the deduction Planning ideas Understand the Section 199A Regulations
Resistance to Resilience: Strive for Tech Change Acceptance
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Virtual
1.00 Credits
The major topics that will be covered in this course include:Resistance to resilience in embracing new technologiesOvercoming barriers and ensuring successful implementationCutting-edge audit technologies, including AI, data analytics, and automationInsights into the Technology Acceptance Model (TAM)
