CPE Catalog & Events
2025 Not-for-Profit Accounting & Auditing Update
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Online
6.00 Credits
Yellowbook Auditing Accounting
The Controller Function - Inventory Part 1
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Online
1.80 Credits
Accounting Finance Operations
ChatGPT Vision for Financial Analysis
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Virtual
2.00 Credits
The major topics that will be covered in this course include:Introduction to GPT Vision - Understanding the fundamentals of GPT Vision and its capabilities.Advantages of Vision Mode Research - Exploring the unique benefits of visual data analysis over traditional methods.Accessing GPT Vision - Guidance on how to access and utilize GPT Vision capabilities.Financial Screenshot Analysis - Techniques for analyzing financial documents and reports through screenshots.Operational Insights from Visual Data - Using images to gain insights into operational processes and asset management.Integration with Google Maps - Learning how to combine ChatGPT's vision capabilities with mapping technologies for enhanced spatial analysis.DDPP Analysis - Applying descriptive, diagnostic, predictive, and prescriptive analysis to visual data.Sentiment and Facial Expression Analysis - Techniques for interpreting emotions and sentiments in images to gauge client and employee feedback.Body Language Interpretation - Analyzing body language in images to understand non-verbal cues in business contexts.Effective Photo Capturing Techniques - Best practices for taking photos that provide optimal insights for financial analysis.
Surgent's Ethical Considerations for the CPA
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Virtual
4.00 Credits
Examine the CPA's role in today's economy Compare similarities and differences between individual and business ethics Explore the link between ethics, integrity and scruples Discuss the basic attributes of ethics and professional conduct Review the history of the CPA profession and the CPA's requirement to adhere to ethics policies and codes of conduct Review the AICPA's Code of Professional Conduct and a CPA's responsibilities to the public, clients and colleagues Discuss the common rules and statutes faced daily in the CPA profession. Case studies may also be utilized to present potential ethical dilemmas CPAs may face during their careers Review CPA Independence violations by current legal case examples
Surgent's Fundamentals of Public Charity Taxation and Form 990
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Virtual
4.00 Credits
Organization and structure of Form 990 Form 990 and its various schedules Form 990 filing requirements The public support tests Taxation of unrelated business income Compensation-related reporting issues
Advanced Cybersecurity - Beyond the Basics
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Virtual
4.00 Credits
The major topics that will be covered in this course include:Understanding Cyber Threats and Risks in FinanceCybersecurity Frameworks and Best Practices for Financial ProfessionalsFinancial Data Security and Encryption TechniquesCybersecurity Auditing and Forensic InvestigationsEmerging Technologies and Trends in Financial CybersecurityLeadership and Governance in Cybersecurity for Financial Executives
Capitalized Costs & Depreciation - Tax Staff Essentials
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Virtual
5.50 Credits
Tax basis of property acquisitions Initial basis of property acquired in an exchange transaction Materials, supplies, repairs and improvements Accounting method changes Depreciation: MACRS, Section 179 and bonus Intangible assets and amortization Organization and start-up costs Research and experimental expenditures
Federal Tax Update - C & S Corporations, Partnerships & LLCs (Forms 1120, 1120S & 1065)
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Online
8.00 Credits
Discuss the most recent business income tax legislation passed to date Review numerous business income tax provisions including but not limited to the 20% qualified business income (QBI) deduction; changes to NOLs, §461(l) business loss limitations, §163(j) business interest deduction limitations, accounting method changes, depreciation, fringe benefits and entertainment expenses Brush up on issues related to compensation, distributions, liquidations, self-employment taxes and retirement plan Look at any changes to the Forms 1120, 1120S, and 1065 and other related schedules and forms
BUNDLE: CFO Series - November 2025
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Virtual
8.00 Credits
The major topics that will be covered in this course include:All times listed are Eastern Time ZoneWeek 1: CFO Series: Quality is Free– But How do We Measure the Cost?CPE: 2Field of Study: FinanceDiscussion Leader: Brian Maturi, MBA, FCADate: Friday, November 7, 11:00 amDescription: Customers demand quality. We expect quality in what we do and in what we consume. In 1985, Philip Crosby told us that quality is free. We will examine Crosby's statement and look at the four aspects of the cost of quality - prevention, appraisal, internal failure, and external failure. What are the true costs associated with each of these elements? How can we determine how each aspect can be measured? We will test the adage that an ounce of prevention is worth a pound of cure to see if this 16:1 relationship holds true. Quality matters, and we need to know how to evaluate the true cost of quality and what the value is. Week 2: CFO Series: Recognizing Lies: How to Detect and Prevent?CPE: 2Field of Study: Business Management & OrganizationDiscussion Leader: Don Minges, MBADate: Friday, November 14, 11:00 amDescription: Trust is the glue that binds all relationships. Regardless, humans tell lies; a cruel fact. Every lie undermines trust and damages productivity. What signals indicate lies? How can you properly interpret the cues? How can you protect yourself from lies? This class will discuss how to discern lies effectively. Do not be taken advantage of. Learn an established and proven process to uncover the truth. Week 3: CFO Series: Proven Methods to Detect and Prevent Fraud CPE: 2Field of Study: AuditingDiscussion Leader: Rob Berry, CPADate: Friday, November 21, 11:00 amDescription: Fraud impacts over 80% of all organizations, costing over $10 billion annually. Do you aim to fortify your organization, or your client's, against fraud risks? This seminar will address how to instill a robust anti-fraud culture and give you the tools needed to proactively prevent, detect, and manage fraudulent activities. Prevention is vital for success. Do not wait to protect the organization Week 4: CFO Series: Re-inventing the Modern CFO: How to Adapt?CPE: 2Field of Study: Business Management & OrganizationDiscussion Leader: Bob Mims, CPADate: Friday, November 28, 11:00 amDescription: The role of today's financial leader, including CFOs, transcends traditional financial stewardship; it demands agility, innovation, crisis management, and strategic foresight. This seminar will discuss the new, multifaceted skills and insights needed to excel in the dynamic role of modern finance. Through a blend of theory, case studies, and practical exercises, participants will explore the diverse roles of today's CFO as innovation champions, technology evangelists, leaders, and change agents, leveraging practical principles to drive organizational success. Financial leaders can adapt or be left behind. Whether you are a seasoned CFO or aspiring to step into a leadership position, this seminar will give you the essential tools and insights to navigate the newer demands of financial managers with confidence and competence.
Financial & Tax Accounting for S Corporations & Partnerships
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Virtual
8.00 Credits
The major topics that will be covered in this class include:Review the Accounting Standards Codification, OCBOA/Special Purpose Frameworks, and AICPA financial reporting framework and their application to partnerships, LLCs and S corporationsFinancial accounting issues arising from changes in ownershipFinancial vs. tax accounting for partnership/LLC capital accountsSection 704(b) substantial economic effect rules and their relation to financial accountingThe integration of financial accounting with Forms 1065 and 1120SFinancial accounting basis for ownership interests vs. tax accounting basis for ownership interestsDeferred tax accounting for partnerships/LLCs and S corporationsFinancial accounting for the operations of a partnership/LLCFinancial accounting impact of the C to S election and the S to C electionFinancial and tax accounting for S corporation shareholder equity and partner capital accountsFinancial vs. tax accounting for loans to and from S corporations and their shareholders
Surgent's Annual Accounting and Auditing Update
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Virtual
8.00 Credits
Recently issued FASB Accounting Standards Updates, PCC Update and items on the FASB’s Technical Agenda Leases – Topic 842 Recently issued ASUs covering common control leases, crypto assets (e.g., cryptocurrency), and income tax disclosures ASC 326: CECL Review of SAS 142 – Focus on Audit Evidence Recently issued SASs and other AICPA activity SSARS No. 25 and other recently issued SSARS Detailed review of SAS 145 Other important A&A practice matters
Surgent's Forms 1120-S and 1065 Return Review Boot Camp for New and Experienced Reviewers
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Virtual
8.00 Credits
Reviews of portions of error-prone “staff-prepared” Forms 1120-S and 1065 from client-provided information Be aware of legislative changes How to reduce input errors. When and how to rely on third-party data import software What are common errors preparers make and what are the areas generating malpractice claims? Initial administrative groundwork The importance of Schedule M-1. Learn how various schedules are related and learn how to self-review Overview of new Schedules K-2 and K-3 Don’t fall prey to reporting oddities When can seemingly separately stated Schedule K items actually be trade or business items to report on Forms 1120-S or 1065? Form 1120-S – What exactly is terminating S elections today? How do I recognize a second class of stock? Maintaining shareholder basis schedules; beware of final IRS regulations regarding “open debt”; the default method of calculating basis versus the election under §1367; can an S corporation distribute earnings and profits from C corporation years? Form 1065 – New tax reporting requirement for partners’ capital balances Why use §704(b) to maintain capital accounts; §704(c) regulations for preventing the shifting of tax consequences among partners or members; allocating recourse, nonrecourse, and qualified nonrecourse debt; a review of §754 step-up in basis rules Discussion of more complex transactions included in corporate structures Multiple checklists of efficient procedures to identify potential issues on an 1120-S or 1065 tax return
Surgent's Securing a Comfortable Retirement in the Age of Spending
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Virtual
8.00 Credits
Retirement planning using variables such as desired lifestyle, travel plans, housing plans, medical needs, and family needs to customize a retirement plan unique to the client Using a residence and other real estate as retirement assets through equity and rent Using a small business as a retirement resource through creative retirement plans Overview of asset allocation, portfolio management, portfolio rebalancing, and investment selection concepts, before and after retirement The three-legged retirement stool: employer retirement, savings, and Social Security Planning with the new retirement provisions of SECURE Act 2.0 Distribution/asset liquidation planning Analysis of the most current/important research on retirement planning and sustaining retirement income levels
Tax Fundamentals of LLCs and Partnerships - Tax Staff Essentials
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Virtual
8.00 Credits
Basic tax structure of partnerships and LLCs Check-the-box elections to be taxed as a partnership Partnership distributions Compensatory payments to partners At-risk and passive activity limits Profit and loss allocations: general rules and restrictions
The Best Individual Income Tax Update Course by Surgent
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Virtual
8.00 Credits
Comprehensive coverage of the Inflation Reduction Act, including: The Clean Vehicle Credit, Credit for Previously Owned Clean Vehicles, Credit for Qualified Commercial Clean Vehicles, Residential Clean Energy Credit, Energy Efficient Home Improvement Credit, Premium Tax Credit, Elective Payment, Transferability, and Prevailing Wage and Apprenticeship Requirements Comprehensive coverage of the SECURE 2.0 Act, including: Expanding Enrollment in Retirement Plans, Increase in Age for Required Beginning Date for Mandatory Distributions, New Exceptions to Penalty-Free Withdrawal from Retirement Plans, and recent IRS guidance Timely coverage of breaking tax legislation Detailed analysis and examples of Sale of Passthrough Entity Interest and Net Investment Income Tax The Gig Economy -- Tax implications, Independent Contractor vs. Employee Classification, and the 2024 DOL Final Rule Real Estate professional requirements Review of pertinent cases and rulings affecting taxpayers Practice aids, including all the numbers applicable for the current year -- inflation-adjusted amounts, mileage rates, retirement contributions, and more Advanced practice, reporting, and other issues intertwined with advanced planning and discussion ideas
Accounting of the Soul: Making the World a Better Place
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Virtual
1.00 Credits
The major topics covered in this course include:Overview of Virtue Ethics and the Common GoodProfessionalismThe Virtue of CompassionGossip in the WorkplaceGratitude
Compilation, Preparation and Review Basics and Peer Reviews
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Virtual
2.00 Credits
The major topics covered in this class include:Basic requirements included in AR-C Section 60, General Principles; AR-C Section 70, Preparation of Financial Statements; AR-C Section 80, Compilation Engagements; and AR-C Section 90, Review of Financial Statements.New requirements included in SSARS No. 25, Materiality in a Review of Financial Statements and Adverse Conclusions.Common peer review findings.Practice tips for high-quality engagements.
Internal Controls Over Compliance vs Compliance
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Online
1.00 Credits
Compliance Supplements Yellowbook Accounting
Taxation of Non-fungible Tokens (NFTs)
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Online
2.00 Credits
NFT basics Classification of NFTs Current Legislative and Policy Environment Tax implications of creation, sales and exchanges of NFTs
Key Tax Issues for Business Taxpayers
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Online
2.00 Credits
“Tax-mageddon” – the all-important impending expiration/extension/renewal of the TCJA Other recent legislative, judicial, and IRS developments impacting business taxpayers. Current status of Research and Experimentation costs and Interest Expense Limitation Phaseout of Bonus Depreciation and MACRS issues. Partnership and S corporation legislative updates
