CPE Catalog & Events
Surgent's Top 20 Effective Strategies for Avoiding RMD Mistakes and Penalties
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Virtual
2.00 Credits
How to determine when an individual is subject to an RMD Coverage of RMD changes under SECURE Act 2.0 What is the required minimum distribution for an account owner? What is the required minimum distribution for a beneficiary IRA? Key explanations of RMD regulations The types of accounts that are subject to the RMD rules The parties that are subject to the RMD rules Exceptions and special considerations for RMDs Rollover and transfer rules in an RMD year The various responsibilities of interested parties Qualified charitable distributions and how they are coordinated with RMDs and IRA contributions How the 10-year rule works for beneficiaries
Deep Dive into Common Auditing Deficiencies
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Online
4.00 Credits
Auditing Yellowbook GAAS
What's Changing in A&A for Governmental Entities (2025)
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Virtual
4.00 Credits
The major topics that will be covered in this course include:A look at the GASB standards that are effective this year.GASB 100, Accounting Changes and Error Corrections.GASB 101, Compensated Absences.The impact of the 2024 Compliance Supplement on Single Audits.Changes to the Uniform Guidance.Common deficiencies found in Single Audits.
A Practitioner's Guide to IRAs and Qualified Retirement Plans
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Online
8.00 Credits
Traditional and Roth IRAs: Understanding retirement savings options SEP and SIMPLE IRAs: Exploring retirement plans for small businesses Qualified Plans: Navigating employer-sponsored retirement plans Defined Benefit and Defined Contribution Plans: Comparing retirement plan structures 401(k) Plans: Maximizing benefits with employer-sponsored options Retirement Plan Selection: Choosing the best plan for individual client needs Minimum Distribution Rules: Ensuring compliance and understanding withdrawal regulations Tax Implications: Analyzing the tax consequences of retirement plan decisions Retirement Planning Strategies: Implementing effective strategies for client financial goals
Ethics: How to Give and Receive Criticism the Right Way
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Virtual
2.00 Credits
The major topics covered in this course include:Entertaining lecture by a professional presenter, illustrated with relevant video clips and photographs, to cover the main points of the webinarWriting exercises, so you can see how these lessons apply to your own CPA practice and personal lifeTrue stories about CPAs and other leaders to show what can happen when apologies and criticism are done right, and the pitfalls of doing them the wrong way
The Head and Heart of Ethics - Featuring Bob Mims and Don Minges
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Online
1.00 Credits
The difficult trade-offs in making choices. Functioning in the ‘gray’ areas. The value of trust. How lack of accountability can lead to ethical issues.
ChatGPT and Advanced Financial Analysis for Accountants
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Virtual
2.00 Credits
The major topics that will be covered in this course include:Financial Modeling with ChatGPT IntegrationAdvanced Ratio Analysis TechniquesRisk Assessment and Scenario AnalysisValuation Methods and ChatGPT ApplicationsUtilizing Performance Metrics in Financial AnalysisData Analysis and Interpretation with AIInvestment Analysis Enhanced by ChatGPT
Comprehensive Estate Planning: Administration & Postmortem Strategies
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Online
8.00 Credits
Introduction to Estate Administration How to Read a last will and testament Understanding the Entities Administration the Estate and Orderly Process The Probate process and the courts Special Issues in Estate Administration Postmortem Issues Regarding Income Taxation of Descendants and Estates Post Mortem Opportunities on the Estate Income Tax Return Available Post Mortem Estate Tax Elections Portability Election Disclaimers
Exploring the New Lease Accounting Standard
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Virtual
2.00 Credits
The major topics covered in this class include:What is a lease?Recognition and measurement of lease assets and liabilities Impact on lessors and lesseesDisclosures and transition rulesEffective dates
Become a Data Analysis Expert
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Virtual
2.00 Credits
The major topics that will be covered in this class include:Data Analysis Process Flow: An introduction to the Data Analysis Process Flow and how it is your pathway to becoming a Data Analysis Expert.Data Modeling: A comprehensive discussion of building a data model and calculating metrics.Data Visualizations: An understanding how visualizations can present data in a more insightful and impactful manner.
Ethical Situations - What to do When?, featuring Allison McLeod and Don Minges
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Online
1.00 Credits
Intentions versus results. Is using the ‘Threats Based Approach’ always the best? What is, “The clean hands rule,” and how does it apply to Ethics? Situations where Ethics is not black-and-white.
All About Fraud - Examples, Prevention and Auditing
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Online
4.00 Credits
Auditing Yellowbook
Forensic and Fraud Interviewing Techniques and Skills
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Online
2.20 Credits
Forensic Accounting Accounting Auditing Finance
ChatGPT and Advanced Accounting Research
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Virtual
2.00 Credits
The major topics that will be covered in this course include:The accounting research transformation: Comparing Google vs. AI methodologiesAI ecosystems and specialized models for accounting applicationsAdvanced prompt engineering techniques for financial and tax researchAI-powered search engines and deep research platforms for accounting professionals AI as an ideation and thinking partner for complex accounting problems Specialized accounting research tools and AI superstoresPersona priming and P&P stacking methodologies for optimal AI interactionsEthical considerations and limitations of AI in accounting researchThe compliance chess effect: AI's impact on tax planning and regulatory responseAI-driven automation for regulatory updates and compliance monitoring
Surgent's Liquidation of Flow-Through Entities for LLCs and Partnerships
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Virtual
2.00 Credits
Tax rules governing liquidation of a partnership or S corporation Tax treatment of the shareholder/partner/member receiving a liquidating distribution in an S corporation liquidation/partnership liquidation Tax impact on the pass-through entity when the entity is liquidated Receipt of corporate liabilities in an S corporation distribution Proportionate, liquidating partnership distributions to partners, and gains and losses to a partner on a liquidating partnership distribution Tax issues associated with a partnership distribution of noncash properties in a liquidation Compliance requirements on the occasion of a liquidation of a corporation or a partnership
Managing Your Money in Retirement
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Online
3.00 Credits
Social Security Retirement Asset allocation Fraud
Surgent's Essential Depreciation and Expensing Update
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Virtual
4.00 Credits
Resolved technical glitches for qualified improvement property Detailed coverage of §179 expense elections and §168(k) bonus or additional first-year depreciation – how to maximize them, definitions, limitations, qualified property, etc. Sale of property and the depreciation recapture rules (§1245, §1250, unrecaptured §1250 gain for real estate, §291 for corporations) MACRS depreciation – finding the proper method, convention, and recovery period Listed property and the current limitations Amortization of start-up, organization, and other expenditures AMT depreciation adjustments and how to avoid them Examples, cases, and rulings of depreciation and amortization issues and how they impact clients, along with useful planning opportunities
Conducting a Remote Audit
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Virtual
4.00 Credits
Leveraging the benefits of remote auditing Managing the team, client, and audit process remotely Identifying engagement-wide procedures from client acceptance through report issuance when remote auditing Understanding narrow-topic considerations when remote auditing
Current Nonprofit Fraud Trends
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Virtual
4.00 Credits
The major topics that will be covered in this course include:Best practices for fraud prevention and detection.Common fraud schemes in nonprofit including cash misappropriation; payroll fraud; vendor fraud; falsified billings; improper use of credit cards or purchase cards; the redirection of cash and non-cash contributions; personal use of assets; the redirection of grant benefits; other grant related fraud; travel and expense reporting fraud; and much more!
Basis Calculations & Distributions for Pass-Thru Entity Owners Schedule K-1 Analysis
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Online
8.00 Credits
Detailed coverage of any new legislation affecting basis computations and distributions and changes to the schedule K-1s (including the NEW Form 7203 – S Corporation Shareholder Stock and Debt Basis Limitations) Line-by-line analysis of the Schedule K-1s to determine how the items affect a S shareholder’s stock and debt basis and a partner/member’s outside basis and where the items get reported on Federal individual income tax return The three loss and deduction limitations on the owner’s individual income tax return (i.e. basis, at-risk and other Form 1040 limitations) How cash or non-cash distributions affect the basis calculations and whether or not they are taxable to the owners Compare the tax treatment of the sale of a shareholder’s stock in a S corporation and a partner’s interest in a partnership What constitutes debt basis for a S corporation shareholder under the final regulations The tax ramifications of repaying loans to S corporation shareholders and on open account debt How recourse and non-recourse debt effect a partner or member’s basis calculations and amount at-risk
