CPE Catalog & Events
Surgent's Raising Financially Capable Children
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Virtual
2.00 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
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
The 10 Must Know Excel Features
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Virtual
2.00 Credits
The major topics that will be covered in this class include:Excel Tables: Master the use of Excel tables for efficient data management, including sorting, filtering, and structured references, to manage data more effectively.Custom Sorting: Get to grips with custom sorting options to organize data in a way that best suits your needs, enhancing data readability and analysis.XLOOKUP: Discover the power of XLOOKUP for advanced data retrieval, a game-changer for complex analysis, allowing you to extract specific data from extensive datasets with ease.SUBTOTAL: Gain proficiency in using the SUBTOTAL function, a versatile tool for calculating data in visible cells, ideal for analyses that require dynamic calculations.SUMIF(S): Explore the functionality of SUMIF and SUMIFS functions for conditional summing, crucial for precise budgeting, expense tracking, and financial reporting.Array Formulas: Dive into array formulas to perform multiple calculations on one or more items in an array, enhancing the efficiency of complex accounting computations.Data Validations: Learn to implement data validations to ensure data integrity and prevent errors in financial data entry, a critical skill for maintaining accurate accounting records.Slicers: Learn to use slicers for interactive data segmentation in tables and PivotTables, enabling accountants to quickly filter and analyze specific subsets of financial data.Conditional Formatting: Understand how to apply conditional formatting to highlight critical financial data points, trends, and variances, making data analysis and interpretation more intuitive.PivotTables: An introduction to PivotTables, one of the most powerful Excel features, for summarizing, analyzing, and presenting large sets of financial data in a digestible format.
Defining Where and Why Internal Controls are Needed
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Virtual
2.00 Credits
The major topics covered in this course include:Control design basicsAreas or segments of an enterprise to controlControls to reduce riskControls to drive operations
The Ethics of Care in the Workplace
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Virtual
2.00 Credits
The major topics that will be covered in this class include:Ethical Values and PrinciplesCompassionManaging ExpectationsRespect and HumilityAttribution Theory
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
Money Laundering 101 for CPAs
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Virtual
4.00 Credits
The major topics covered in this class include:The theory of money launderingCommon money laundering statutesExamples from court cases of money laundering statutesCommon occurrences with CPAsPossible money laundering transactionsApplying the money laundering statutes in real life scenarios
2024 PCAOB and SEC Update
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Virtual
2.00 Credits
The major topics that will be covered in this course include:Developments at the PCAOB.Recent trends in SEC comment letters.Enforcement actions and administrative proceedings.Conclusions and predictions for the future.
Analyzing Financial Statements
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Virtual
2.00 Credits
The major topics that will be covered in this class include:Balance sheet analysisIncome statement analysisCash flow statement analysisClues in the notes and MD&AIndustry nuances
2025 Not-for-Profit GAAP Update
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Virtual
2.00 Credits
The major topics that will be covered in this course include:Accounting Standard Updates issued by the FASB.Not-for-Profit Advisory Committee (NAC) and the projects they are advising the FASB on.
Surgent's Forms 7217 and 7203
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Virtual
2.00 Credits
Tax treatment of partnership distributions to partners of cash and property other than cash Basis of property received in a partnership distribution IRS’s new regulations regarding basis shifting in favor of high-marginal tax rate related partners Organization and structure of the new Form 7217 Who must file Form 7203 Determining the S corporation shareholder’s initial basis in his or her stock Basis limitations on partnership losses and deductions Organization and structure of Form 7203 — understanding the three parts of Form 7203 Filing criteria for Form 7203 Calculating an S corporation shareholder’s share of S corporation deductions and credits Understanding stock and debt basis
Surgent's Virtual Currency: Keeping Up with the Tax Code
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Virtual
2.00 Credits
Overview of virtual currency Property transactions with virtual currency Receiving virtual currency as payment Paying using virtual currency Charitable donations with virtual currency Gifting of virtual currency Form 8300 reporting
The Leadership Skills of Tomorrow: Delegate and Listen
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Virtual
2.00 Credits
The major subjects that will be covered in this course include:Three levels of listeningStrategies to remain focusedBuilding trust through listeningTactics to practice the Titanium RuleDelegating with confidenceEstablishing an accountability system
Coping With the Growth of Online Fraud
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Virtual
4.00 Credits
The major topics covered in this course include:The actuation of online and other cyber fraudsFraudulent acts that are initiated electronicallyAutomated and employee driven methods that can reduce cyber-fraud risk
Ethics: Avoiding the Slippery Slope of Ethical Pressures
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Virtual
4.00 Credits
Benefits of ethical behavior Six steps to creating and maintaining an ethical culture Example of unethical behavior in ethical companies
Taxation of the Cannabis Industry
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Virtual
2.00 Credits
The major topics that will be covered in this course include:Industrial hemp vs. marijuana.Income definitions under I.R.C. §61.Tax code restrictions: §280E and §471.State-specific marijuana laws.Cash management in cannabis businesses.Federal court case analysis.
Building a Better Budget in a Time of Uncertainty
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Virtual
4.00 Credits
The major topics that will be covered in this class include:Budgets vs. ForecastsCyclicalityCore Earnings & Sustainable GrowthIdentifying Key Forecast DriversReasonableness in ForecastingApproaches to BudgetingBudgeting VariancesHorizontal AnalysisFlexible Budgeting
Lessons on Fraud Prevention from Sam Bankman-Fried's Crypto
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Virtual
2.00 Credits
Major topics covered in this course include:What starts a government investigation for white-collar crime?What is an indictment?What is extradition?What are pre-trial proceedings?What is a mitigation strategy?What is a plea agreement?What is discovery in a criminal case?What factors influence a sentence in a white-collar crime?What collateral consequences follow for people convicted of business-related crime?
Auditing, Assurance, and Ethics Update for Governments and Not-for-Profits
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Virtual
3.00 Credits
Key Topics Auditor reporting standards Auditing Standards Board updates Common audit deficiencies SQMS No. 1 and SQMS No. 2 2024 Yellow Book revision
