CPE Catalog & Events
Sampling - Avoiding Common Mistakes on Financial Statement and Compliance Audits
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Online
2.00 Credits
Types of sampling and sampling risk Differentiating statistical and nonstatistical sampling approaches Attribute testing for tests of controls and compliance Variables sampling for substantive audit assurance when performing tests of details Determining sample sizes in a compliance audit in conformance with Uniform Guidance
Nonprofit Taxation Rules and Form 990
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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 Excess compensation excise tax Excess parachute payment excise tax Unrelated business income tax Required profit motive
Fraud Case Studies: Professional Misbehavior in the 21st Century
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Online
4.00 Credits
AICPA Code of Professional Conduct Understand factors that allowed selected frauds to occur Recognize controls that may have prevented or mitigated selected frauds Consider application of these lessons to circumstances you encounter in your professional endeavors Apply ethical guidance to scenarios that accounting professionals may encounter in public practice
SAS 145 - Risk Assessment
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Online
1.00 Credits
SAS 145 Yellowbook Auditing
Everyday Ethics: Ethics is Everywhere, All the Time! featuring Richard A. Karwic and Don Minges
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Online
1.00 Credits
Be careful of; Whom you trust, and What you easily dismiss. Beware of our internal biases. What are your biases? The need to consider situations from multiple perspectives.
Accounting and Disclosure Issues After a Natural Disaster
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Virtual
2.00 Credits
The major topics that will be covered in this course include:Current and noncurrent asset impairment. Insurance claims and related recoveries. Debt and liquidity issues. Government assistance and relief. Subsequent Events. Lease modifcations. Other matters.
Surgent's Navigating Your Client Through the IRS Appeals Process
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Virtual
4.00 Credits
Preparing a valid Appeals Protest for small case requests when tax, penalties, and interest for each period are $25,000 or less Writing and filing a Formal Protest, including required information Alternative Dispute Resolution options available to clients Negotiation and time limitations Preparing and submitting a Tax Court petition to preserve a client’s rights
2025 A&A Update With Technology Implementation
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Virtual
4.00 Credits
The major topics that will be covered in this course include:Deep dive into the Accounting Standards Updates (ASUs) effective in 2025.Insights from the FAF's 2024 PCC Review.Overview of FASB's Invitation to Comment - Agenda Consultation.The essential changes in quality management standards that firms must implement by the end of 2025. Common deficiencies identified by the DOL in EBP (Employee Benefit Plan) engagements and provide a peek at upcoming projects from the Auditing Standards Board (ASB).
AICPA's Annual Federal Tax Update
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Virtual
8.00 Credits
Strategies for tax savings Business entity changes IRS administrative issues, compliance and new forms Court cases settled in the last year that provide tax return guidance Position authority IRS rulings, procedures, and notices for the last year New, updated and expiring tax deductions and credits
An Exhaustive Look At Fraud and Ways To Control It
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Virtual
8.00 Credits
The major topics covered in this course include:Fraudulent acts initiated from outside organizationsWhy internal fraud occursThe importance of fighting cyber-fraudSteps that verify anti-fraud activities are working
BUNDLE: CFO Series - December 2025
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Virtual
6.00 Credits
The major topics that will be covered in this course include:All times listed are Eastern Time ZoneWeek 1: CFO Series: SALT for CFOs: What You Don’t Know & Should KnowCPE: 2Field of Study: TaxDiscussion Leader: David Barrons, CPADate: Friday, December 5, 11:00 amDescription: The changes to state and local taxation are numerous and profound. What are the major changes to state and local taxes (SALT) beyond Wayfair? Be aware of the new, creative methods used to raise taxes. Why does every state need more revenue? How have the rules changed? What information, accounting systems, and software could be helpful? Virtually every organization may not be SALT compliant; the risk is real. For leaders who are not tax focused, you at least need to understand the risks of noncompliance and to learn more about minimizing those risks. Avoid penalties! Week 2: CFO Series: Enterprise Risk Management Implementation KeysCPE: 2Field of Study: Auditing & Management ServicesDiscussion Leader: Brian Maturi, MBA, FCADate: Friday, December 12, 11:00 amDescription: Every organization faces risks, but successful organizations identify, monitor, and manage risks before they become real. This seminar will help you understand Enterprise Risk Management (ERM) and help you confidently implement an ERM framework in your organization. This seminar will explore what ERM is, why it is crucial, and how you can seamlessly integrate it into your strategic planning. We will discuss a route map of how to implement an effective ERM program without disrupting the organization by building ERM practices into everyday management and planning. Week 3: CFO Series: Decoding Balance Sheet Accounting IssuesCPE: 2Field of Study: AccountingDiscussion Leader: Bob Mims, CPADate: Friday, December 19, 11:00 amDescription: We mostly focus on the income statement, but what about other accounting concerns? This seminar discusses multiple common balance sheet issues, both on-the-books and off, that have an impact on our stakeholders and the value of the organization. Using practical analysis and case discussions, we highlight several key tools in understanding and communicating the importance of the cornerstone of accounting: the balance sheet. We must understand the real drivers of accounting issues to ensure that the balance sheet will be exemplary. Week 4: CFO Series: Ethical Decisions Made Easier: Blurred Lines? CPE: 2Field of Study: Regulatory EthicsDiscussion Leader: Rob Berry, CPADate: Friday, December 26, 11:00 amDescription: Ethics is always complicated. Enhancing your ethical decision-making skills is vital when dealing with omnipresent pressures in today's world. This seminar discusses a clear and easy-to-follow framework for navigating complex ethical dilemmas. You will gain the confidence to make sound ethical decisions in various professional settings using a practical and straightforward approach to ethics. Maintain your integrity and maintain your license. Ethics is not something to merely satisfy requirements; ethics is who we are, what we stand for, and why we are valuable.
Surgent's Predicting Future Financial Issues Facing the Financial Executive
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Virtual
8.00 Credits
CPA becoming attuned to broad based business knowledge, professional skepticism, and subordination of judgment The future of medical care in the United States in a post COVID-19 environment Future of social security and impact on retirement planning and employee retention Impact on financial executive if the dollar is no longer the world currency “Fate of the States” – will the location of your business make you less competitive Future of workmen’s compensation and unemployment compensation Future of interest rates Impact of greater reliance on technology AICPA top 10 trends and technologies National infrastructure ESG and DEI trends in the global economy Impact of continuing uncertainty in markets
Surgent's Technical Business Practice Issues and Tax Forms for Experienced Practitioners
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Virtual
8.00 Credits
Schedules K-2 and K-3 and filing exceptions Form 7203 IRS Tax Pro Account IRS modernization initiatives Information Returns Intake System (IRIS) Identity Theft warnings IRS guidance for the marijuana industry “Recycled” Form 1099-NEC to report nonemployee compensation Form 1065 steps for reporting capital Centralized audit regime; late filing penalties and small partnership relief “Substance over Form” argument of shareholder loans Advanced study of “At-Risk” loans Employer W-2 correction requests White House 2025 Budget Points Don't get caught watching the paint dry -- What is hot and new What is terminating S corporations today? Special allocation issues of §704 Final regulations for allocating depreciation recapture to partners and members of LLCs
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
Mastering Microsoft 365 Copilot for CPAs
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Virtual
2.00 Credits
The major topics that will be covered in this course include:Overview of Microsoft 365 Copilot featuresAutomating tasks with AI assistanceEnhancing content creation and data analysisCollaboration tools powered by AIBest practices for maximizing Copilot's benefits
Eight Biggest Threats to your business and introducing Three Pillars of Cybersecurity
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Online
1.00 Credits
Technology Cybersecurity
Big Picture Mega-Trends, Big Data, and World We Now Face
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Online
2.00 Credits
On-going world economic trends Demographic changes and their impact on the economy Global technology influences Post Covid workplace Big data understanding and where is it going Learn to adapt to changing situations
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
Surgent's Hiring and Firing of Employees - What You Can and Cannot Do
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Virtual
2.00 Credits
Employment at will — what this means in a practical sense Implied employment contracts What a prospective employer can ask about, and test for, during employment interviews Federal anti-discrimination rules applicable to hiring and firing How to discipline or fire an employee and not get sued FMLA/ADA/PWFA — Pregnant Worker’s Fairness Act Constructive discharge — what is it and how it affects your business?
Surgent's Taking Advantage of Installment Sales
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Virtual
2.00 Credits
How does the IRC define an installment sale under IRC Sec 453? When can a taxpayer utilize the provisions of IRC Sec 453? When should a taxpayer utilize the provisions of an installment sale and when should it be avoided? How does the issue of a “dealer” vs. a “non-dealer” impact the use of the installment sale method? Reporting an installment sale when related parties are involved Calculating an installment sale How has the Tax Cuts and Jobs Act impacted the use of the installment sale method?
