CPE Catalog & Events
Individual Tax Fundamentals - Tax Staff Essentials
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Virtual
8.00 Credits
Filing requirements Gross income inclusions, exclusions, and adjustments Standard and itemized deductions Tax credits Tax provisions for high-income taxpayers 3.8% net investment income tax Roth IRAs, traditional IRAs, and retirement plan options SECURE and SECURE 2.0 changes to retirement plan distributions Section 199A qualified business income deduction H.R. 1, including Trump accounts and deductions for seniors, tips, overtime, and car loan interest
Surgent's Fiduciary Income Tax Returns – Form 1041 Workshop with Filled-in Forms
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Virtual
8.00 Credits
Classifying receipts between “income” and “corpus” under the Uniform Principal and Income Act Calculation of DNI utilizing three different methods, a “forms” method (Schedule B), a “code” method, and a “shortcut” method, utilizing a worksheet of common income and expenses Proper W-2 preparation and procedures in the year of death Taxpayer passes before taking a required minimum distribution; what must be done? Forgetful fiduciaries of simple trusts Fluctuating trusts – Simple one year, complex the next Dividing income in the year of death Overview of Subchapter J Form preparation issues – Filing requirements and line-by-line explanations of Form 1041 Taxable income of estates and trusts and expense allocation issues Specific deductions and miscellaneous itemized deductions Income in respect of a decedent The income distribution deduction calculation Relation of principal and income law to DNI Understanding how to handle capital gains and losses Allocating tax items to beneficiaries: another K-1 Other considerations: excess deductions on termination Comprehensive DNI case study, with principal (cost and FMV) and income reconciliation Comprehensive trust and estate case studies, with filled-in forms
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 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 Reporting requirements and filing exceptions for 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 Multiple checklists of efficient procedures to identify potential issues on an 1120-S or 1065 tax return
The Best Federal Tax Update Course by Surgent
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Virtual
8.00 Credits
Comprehensive coverage of the One Big Beautiful Bill Act Review of key components of President Trump's tax bill, including a tip income exemption, overtime pay relief, Social Security tax exemption, auto loan interest deductibility, SALT deduction modifications, a lower corporate tax rate, restoration of 100% bonus depreciation, immediate R&D expensing, and permanent extension of select TCJA provisions Tariff policy and implementation - analyze the use of tariffs as a fiscal and trade policy tool Digital assets and tax implications - understand the new Form 1099-DA for reporting digital asset transactions, along with updated IRS guidance on cryptocurrencies, NFTs, and broker responsibilities Artificial intelligence - discover how AI and generative tools are transforming tax practices, as well as how the IRS is leveraging AI to enhance audit selection Form 1099-K reporting requirements - understand the evolving IRS thresholds and rules for third-party payment platforms Sale of Passthrough Entity Interests and Net Investment Income Tax - analyze the tax implications of selling interests in passthrough entities, including relevant examples, and how the Net Investment Income Tax (NIIT) applies to these transactions The Gig Economy - examine key tax implications for gig workers, including Independent Contractor vs. Employee classification challenges, reporting responsibilities, and the impact of the 2024 Department of Labor Final Rule on worker status Timely coverage of breaking tax legislation 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
How to Audit Accounting Estimates
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Virtual
2.00 Credits
The major topics that will be covered in this course include:Procedures to test the process used by management to develop estimates.Common examples of accounting estimates that are included in the financial statements.Updated requirements in SAS 143.
ACPEN: Estimates, Contingencies and Going Concern
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Online
2.00 Credits
Overview of accounting estimates and uncertainties Going concern accounting and auditing considerations SAS 132 requirements SAS 143 requirements Loss and gain contingencies Guarantees Credit losses Impact on financial reporting and auditing
ACPEN: Rethinking Your Customers to Maximize Profitability: Identifying the Right Clients
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Online
2.00 Credits
Who is your customer? What is solution-based planning for customer value? Recognizing internal customers (e.g., departments served by finance) Exploring profitability differences between customers with similar revenue Creating and sustaining a customer value pyramid
Ethics without Fear for Accounting and Finance Professionals
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Virtual
2.00 Credits
Case studies that clarify the challenges of making appropriate ethical decisions in the fast-paced modern organizational world A frank discussion of how to decide between a teaching moment rather than a termination moment when bad decisions are made. Applying the structure of understanding ethical dilemmas, and then applying the nine-step resolution process to arrive at a fair and consistent decision.
Exercise Your Ethics: Techniques to Improve Ethical Response
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Virtual
2.00 Credits
The major topics that will be covered in this course include:Explore research for common answers to "what does ethics mean to you?" and examine whether those are valid.Identify common ethical barriers - reflecting the latest from the ACFE Report to the Nations.Discover ways to improve ethical response.Practice, using practical advice from leading thinkers in ethics.
Surgent's Raising Financially Capable Children
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Virtual
0.00 Credits
Discussion of the importance of financial education for the next generation Understanding a client’s financial values Determining a client’s financial literacy Helping clients develop a teaching roadmap Using knowledge to protect against entitlement Developing a knowledge base for the information, including a full list of recommended books on the topic and games for families to play Discussion of specific topics, including tips and tricks related to: Allowances Earning, work, and entrepreneurship Spending, saving, and investing Philanthropy Taxes Credit cards, crypto, and financial fraud
Surgent's Recent Changes in Workplace Regulations: Overtime, Non-compete Agreements, and Employee/Independent Contractor
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Virtual
2.00 Credits
Final Rule - Employee or Independent Contractor Classification Under the FLSA: the multifactor “economic reality” test; What analysis guides whether a worker is an employee or independent contractor under this final rule? Can a worker voluntarily waive employee status and choose to be classified as an independent contractor? Are any of the economic reality factors adopted in this rule more important than others when evaluating a worker’s employment status? How does the final rule explain “extent to which the work performed is an integral part of the employer’s business?” The Federal Trade Commission’s Decision on Non-compete Agreements: impact on new and existing non-competes; treatment and definitional terms for senior executives; definition of a non-compete clause; definition of a “worker” New Overtime Rules: exemptions from minimum wage and overtime pay requirements for executive, administrative, professional, outside sales, and computer employees; increases in the standard level and the highly compensated employee total annual compensation threshold; new mechanism allowing for the timely and efficient updating of the salary and compensation thresholds Current status of DEI (diversity, equity and inclusion) rules
Surgent's Tax Research
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Virtual
2.00 Credits
Tax code hierarchy Organization of an Internal Revenue Code section Special rules for IRC citation Citing other primary authority Private letter rulings Primary vs. secondary authority Secondary sources of authority Steps in the tax research process Research memoranda
ACPEN: Fraud Assessment for Small and Medium Sized Businesses
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Online
4.00 Credits
The fraud triangle The fraud savvy model Symptoms of fraud Benford's Law The net worth method The vulnerability chart 10 steps for action today
ACPEN Signature 2026: Single Audit and Uniform Guidance Issues Update
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Online
8.00 Credits
Single Audit nuts and bolts discussion Overview of the GAO’s Fraud Risk Management Framework and the importance of fraud risk in a Single Audit Audit issues arising related to the close-out of pandemic era funding and other programs within the compliance supplement. Review of unique elements of the 2026 Compliance Supplement (If Available) Recent changes now effective to specific Uniform Guidance rules and regulations
ACPEN: Individual Tax Update: Key Considerations for 2026
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Online
8.00 Credits
Individual tax provisions compared for 2025 and 2026 reporting Recent legislative developments, cases and rulings impacting individual taxpayers ACA premium tax credit Passive activities - complete disposition 2027 inflation rates FBAR update Virtual currency and enforcement Property transactions Gross income and deductions
Finance and Innovation: Reinvent Your Organization and Dept.
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Virtual
8.00 Credits
The major topics that will be covered in this course include:What is innovation?The different forms of innovation, e.g., sustaining and disruptive.The five discovery skills needed to be innovative?The value of why we need to find ways to say, “Yes!” How to change your processes, rules and departments to be more innovative? Lessons learned from innovative businesses with examples.How does innovation happen and how to make innovation stick?The need to improvise and embrace broad experiences.
Mastering the Excel Lookup Functions
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Virtual
2.00 Credits
The major topics that will be covered in this class include:A review of the various lookup functions, beyond VLOOKUPLearn which lookup works best for your situationHow to apply the many lookup functionsDiscover advanced lookup techniques like nested lookups, approximate matching, and handling errors effectivelyAn in-depth review of the following functions:VLOOKUP / HLOOKUPXLOOKUPMATCH / INDEXXMATCHINDIRECTFILTERSORT / SORTBYUNIQUEAn overview of some newer functions
Securing Your Data with a Password Management App - Updated
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Virtual
2.00 Credits
The major topics covered in this course include:Introduction to the world of password management apps and what makes them so secureReview and demonstration of top selling password management appsSoftware features that will be reviewedPassword generationEmergency user accessEntity vs. individual password managementDesktop vs. cloud basedMulti device synchronizationPII (personally identifiable information) forms fillerCredit card storageDigital data vault
ACPEN: Leading for Well-Being: Building Resilient Teams & Thriving Workplaces
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Online
3.50 Credits
The Importance of Mental Wellness in Leadership Recognizing and Preventing Burnout Building and Sustaining Resilient Teams Leading by Example: Self-Care and Continuous Growth
ACPEN: Shorten Month-End - Closing Best Practices
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Online
4.00 Credits
Trends in financial statement closings including the Quick Close, Soft Close and Virtual Close Review and discuss information systems headaches that slow you down Work through examples of close cycle "time killers" and how to resolve them Get inventory and cost of sales under control Identify the improvement projects that will yield the biggest benefit
