CPE Catalog & Events
What's Behind the Data?
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Virtual
2.00 Credits
The major topics that will be covered in this course include:Ways in which data and information can be misleadingCommon pitfalls when encountering dataHow to re-evaluate the data to avoid those pitfalls
Surgent's Advising a Client Regarding the Tax Consequences Associated with Buying or Selling a Business
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Virtual
3.00 Credits
Due diligence checklist items Asset sales and stock sales and their attendant results to buyers and sellers Section 1060 and the residual method Selling sole proprietorships, partnerships, and corporations Consequences of making a Section 754 election with adjustments under Sections 743(b) and 734(b) Section 338 and Section 338(h)(10) elections Allocating some of the purchase price of a business to personal goodwill Partnership distributions to retiring partners under Section 736(a) and 736(b) Consulting agreements and employment agreements as between buyers and sellers Advantages of a C corporation having Section 1202 stock
Surgent's Guide and Update to Compilations, Reviews, and Preparations
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Virtual
4.00 Credits
SSARS No. 21, Clarification and Recodification, and updates to SSARS No. 21 due to the issuance of SSARS No. 23, Omnibus Statement on Standards for Accounting and Review Services SSARS No. 22, Compilation of Pro Forma Financial Information SSARS No. 24, Omnibus Statement on Standards for Accounting and Review Services – 2018 SSARS No. 25, Materiality in a Review of Financial Statements and Adverse Conclusions SSARS No. 26, Quality Management for an Engagement Conducted in Accordance with Statements on Standards for Accounting and Review Services SSARS No. 27, Applicability of AR-C Section 70 to Financial Statements Prepared as Part of a Consulting Services Engagement Sample comprehensive engagement work programs for preparation, compilation, and review engagements
Reviewing S Corporation Tax Returns: What Are You Missing?
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Virtual
4.00 Credits
Common errors made involving the following tax forms: Form 1120-S Schedule K-1 Schedules K-2 and K-3 Schedule L Schedules M-1 and M-2 Form 4562 Form 4797
Surgent's Employer's Handbook: Legal, Tax, and Health Care Issues
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Virtual
8.00 Credits
Hiring and firing issues – What questions cannot be asked in an interview; how to document employee performance; establishing an annual review system; when an employer may and may not fire an employee, and much more Employment contracts – An analysis of the legal and planning issues in structuring employment contracts; when noncompetition agreements will and will not work Employment issues in the economy – Telecommuters and other special situations Legal liability issues – Recognition of age discrimination, sex discrimination, FLSA issues, minimum wage, overtime, sexual harassment, and more Fringe benefit issues – COBRA, Family and Medical Leave Act, and new developments in health care Medical plans – Who is a full-time employee?
Improve Spreadsheets by Building Controls in Excel
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Virtual
2.00 Credits
The major topics that will be covered in this class include:Learn best practices when designing your spreadsheets How to create a proper worksheet structureLearn to use Excel's built in features to find errorsHow to create your custom controls to prevent and find errorsUsing links to quickly move to controlsUsing Conditional Formatting to highlight errors
ACPEN: Understanding the Tax Implications of Retirement Plan Distributions
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Online
1.00 Credits
Required minimum distributions for a deceased's heirs 2025 retirement plan contribution limits Required minimum distributions and contributions to charity Key provisions of Secure Act 2.0
Surgent's Guide to the AICPA Quality Management Standards
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Virtual
2.00 Credits
Quality management standards SAS 146, SSARS No. 26, and SSAE 23 Risk assessment, which forms the basis of the SQM Monitoring and evaluating the SQM
Surgent's International Tax Challenges and Opportunities for U.S. Filers
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Virtual
3.00 Credits
Residency status for U.S. federal income tax purposes Key provisions of U.S. income tax treaties Overview of the taxation of income from foreign entities Understanding Foreign Tax Credit Identifying foreign-source and U.S.-source income Foreign earned income and housing exclusion Foreign informational form filing requirements
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
Power Skills: Professionalism and Client Interactions
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Virtual
2.00 Credits
The major topics that will be covered in this course include:Best practices when communicating with the client.Complicated scenarios for practice.
2026/27 Not-for-Profit GAAP Update
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Virtual
1.00 Credits
The major topics that will be covered in this course include:Recently issued Financial Accounting Standards Board Accounting Standards Updates (ASUs) impacting NFP financial reporting, along with standard-setting projects currently in the FASB pipeline.The International Non-Profit Accounting Standard (INPAS)-the first comprehensive global accounting framework designed specifically for non-profit organizations, launched in October 2025.
ACPEN: The Risks of Artificial Intelligence - Part 2
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Online
1.80 Credits
Society and cultural risks of AI Governance and control risks of AI Mitigation and Responsible AI
ACPEN: Nonprofit Tax Rules After OBBA: From Regulation to Reporting
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Online
2.00 Credits
Recent tax legislation and developments related to non-profit entities Special sections of Form 990 and various form related changes Nonprofit tax exemption applications “Intermediate sanctions” excise tax Excess compensation excise tax Excess parachute payment excise tax Unrelated business income tax Required profit motive The Mayo case Entertainment expenses Taxable fringe benefits (including employer-provided parking)
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
Ethics and Technology for CPAs
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Virtual
2.00 Credits
The major topics that will be covered in this class include:The foundational ethical principles CPAs are required to follow and how these principles apply to audit quality, data privacy and security, and the use of emerging technologies.The profession's need to change to meet its ethics standard in a technology-centric environment.Changes being considered by the AICPA and the National Association of State Boards of Accountancy that could impact the profession.
Surgent's Perplexing Financial and Economic Issues for the CFO/Controller
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Virtual
8.00 Credits
Regulatory, fiscal, and monetary policies impact on the organization Dodd-Frank Bill and impact on financial reform Health insurance reform and the impact on the employer Managing risk in an uncertain economic climate
Tax Implications of Retirement Plan Distributions
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Virtual
1.00 Credits
The major topics that will be covered in this course include:Required minimum distributions for a deceased’s heirs2025 retirement plan contribution limitsRequired minimum distributions and contributions to charityKey provisions of Secure Act 2.0
ACPEN: Section 174: New Rules for R&E and OBBA Update
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Online
1.00 Credits
Revised rules for tax years 2022-2024 How to change from amortizing R&E to immediately expensing R&E Analysis of the Revenue Procedure related to changes in accounting method Options available to change accounting methods Comprehensive example of how to make the accounting method change Distinction between R&E expense and R&E credit
Unlocking Deep Secrets: Case Studies in Financial Analysis
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Virtual
2.00 Credits
The major topics that will be covered in this course include:Overview of financial statement analysisThe impact of GAAP on financial analysisOverview of the Balance SheetOverview of the Income StatementThe importance of the Statement of Cash FlowsCommon Size AnalysisTrend AnalysisProfitability Ratio AnalysisLiquidity Ratio AnalysisSolvency Ratio Analysis
