CPE Catalog & Events
Surgent's Data Analytics for Accountants and Financial Managers
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Virtual
2.00 Credits
Definition of data analytics and big data; challenges and goals; establishing an environment for success; governance; common uses of analytics and current examples Behavioral forces that impact decisions; examples of inaccurate forecasts; identifying strategic measurements (KPIs); data sources Statistical tools, including median, mode, moving average, ratio analysis, Pareto analysis, trend analysis, regression, z-score, and simulation Software tools that are readily available and can assist in visually exploring data, expanding the scope of available data, as well as collecting, analyzing, and presenting results Specific ideas for using data analytics for accountants and financial managers, including current examples and areas for further consideration Lists of readings and next-level software for a participant’s future reference
Surgent's Understanding Non-Compete Agreements
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Virtual
2.00 Credits
Review of the current legal and regulatory framework surrounding non-compete agreements Enforcement of non-compete agreements from the employer’s perspective Opposing enforcement of non-compete agreements from the employee’s perspective Understanding reasonable geographic scope and time limitations for non-compete agreements Understanding key issues that arise during enforcement and opposition to enforcement of non-compete agreements
Surgent’s Weekly Expert Hour
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Virtual
1.00 Credits
Each week’s topics will change based on the most critical issues affecting financial professionals
ACPEN: Yellow Book Ethics
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Online
2.00 Credits
Ethics Accounting & Auditing Yellowbook
Partnership/LLC Taxation: Tax Basis Capital Accounts
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Virtual
2.00 Credits
The major topics that will be covered in this class include:Discuss the impact of the Section 199A flow-through entities deduction on partnerships and their partnersThe meaning of a "tax basis capital account"How the financial accounting and tax capital accounts differ from one anotherDetermine a partner's share of the partnership's liabilitiesDistinguish "recourse" loans from "nonrecourse" loansWhat are "qualified nonrecourse financing" loans and how they affect partnersSection 704 "built-in gain or loss" rules and how they impact Schedule K-1 reportingSection 4655 "at risk" rules and how they impact Schedule K-1 reporting
Surgent's Section 529 Plans: A Comprehensive Guide
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Virtual
2.00 Credits
529 plan structure, requirements, and tax treatment Qualified education expenses, K–12 allowances, and student loan limits Contribution rules, gift-tax interactions, and the five-year election Distribution rules, penalties, and coordination with financial aid State tax considerations and recapture issues SECURE Act 2.0 529-to-Roth IRA rollover provisions Grandparent-owned 529 plans and FAFSA implications Multigenerational and dynasty 529 planning strategies Common challenges, risks, and practical decision frameworks
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: Not Just Your Everyday FASB Update
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Online
4.00 Credits
Analysis of relevant GAAP provisions Reminders regarding the continuing importance of ASC 606 for revenue recognition Fresh perspectives of lease accounting in the wake of ASC 842 implementation Overview of U.S. GAAP alternatives for certain entities Summary of selected, salient standards for today’s audit, review, and compilation engagements
NotebookLM Use Cases for Accountants
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Virtual
2.00 Credits
The major topics that will be covered in this course include:NotebookLM fundamentals: notebooks, sources, prompts, and outputsTurning financial PDFs into searchable, conversational knowledge basesAudit and assurance use cases: workpaper synthesis and issue trackingTax and regulatory research: comparing guidance across sourcesCross-referencing: tracing claims back to documents for defensibilityDrafting deliverables: memos, client notes, and executive summariesRisk controls: confidentiality, data handling, and “trust-but-verify” habits
ACPEN: S Corporation Essentials: Stock & Loan Basis Reporting
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Online
2.00 Credits
Basis of stock and debt Form 1040, Schedule E Shareholder basis of indebtedness Limitation of deduction of losses AAA and distributions
Compilation, Preparation and Review Basics and Peer Reviews
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Virtual
2.00 Credits
The major topics covered in this class include:Basic requirements included in AR-C Section 60, General Principles; AR-C Section 70, Preparation of Financial Statements; AR-C Section 80, Compilation Engagements; and AR-C Section 90, Review of Financial Statements.New requirements included in SSARS No. 25, Materiality in a Review of Financial Statements and Adverse Conclusions.Common peer review findings.Practice tips for high-quality engagements.
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.
Cybersecurity: Protecting Your Firm's Data and Reputation
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Virtual
2.00 Credits
The major topics that will be covered in this course include:Assessment of the current cybersecurity threat level and vulnerabilitiesDeveloping your WISP (Written Information Security Program) Deploying a password management app (PMA) to fortify the security of your login credentialsImplementing an incident response plan to minimize the damage from a cybersecurity attackUnderstanding the role of cybersecurity insurance
Microsoft 365 Application Lightning Round Review-Updated
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Virtual
1.00 Credits
The major topics covered in this course include:Lightning round review of the following apps, with an explanation and demonstration of what each of them offersTeams - the foundation of all that you do in Microsoft 365SharePoint / OneDrive - secure cloud storagePower BI - the new financial reporting modelStream - the YouTube for your organizationBookings - streamline your appointment scheduling OneNote - get your content organized for quick retrieval Lists - create custom list tracking reportsTo Do - consolidate all your Outlook, Planner and general "to do's" in one appPlanner - manage simple and complex engagements and projects in an intuitive appA quick look at many of the remaining apps
ACPEN: Critical Technical Skills for CFOs and Controllers
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Online
4.00 Credits
A methodical approach to business and strategic planning Overview of The Balanced Scorecard approach to creating key performance metrics Common metrics for analyzing financial statements and trends Accounting and finance role in Enterprise-wide Risk Management (ERM)
ACPEN: Mastering Communication Skills for the CPA
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Online
2.00 Credits
Pervasive best practices for effective communication Specific strategies for written materials Unique considerations for verbal presentations The importance of recursive revision Tips for success Pitfalls to avoid
ACPEN: Introduction to Yellow Book
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Online
2.00 Credits
AICPA Code of Professional Conduct Accounting & Auditing Yellowbook
ChatGPT and IRS Taxation Law Research
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Virtual
2.00 Credits
The major topics that will be covered in this course include:Utilizing ChatGPT for IRS Tax Law Research: Principles and PracticesNavigating IRS Databases Using Advanced AI TechniquesUsing IRS Prompt Templates: In-depth Analysis and ApplicationChatGPT in Action: Case Studies and Real-World ScenariosExploring IRS Tax Laws: Strategies, Loopholes, and ComplianceError Prevention and Correction in Tax Law ResearchFuture Trends: AI's Evolving Role in Taxation and Accounting
Surgent's Advanced Critical Tax Issues for S Corporations
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Virtual
8.00 Credits
Inclusion of OBBBA (One Big Beautiful Bill Act) provisions that are germane to this course Final regulations on “eligible terminated S corporations” (ETSCs) Cases, rulings, and tax law changes affecting S corporations Compensation planning in S corporations, including limitations in a family-controlled business; self-employment tax issues, including IRS efforts to address underreporing of S corporation officer compensation Use of redemptions: still some advantages Planning for the liquidation of an S corporation Tax issues for family ownership of S corporation stock Impact of the tax on net investment income on sales of S corporation stock Stock basis: Loss limitations, AAA, and distribution issues in depth Debt basis: what the regulations on back-to-back loans mean to investors Estate planning for S corporation shareholders, including buy-sell agreements, QSubs, ESBTs, and uses of life insurance Built-in gains: the 5-year recognition period S corporation structuring: one class of stock Methods of accounting Legislation on mortgage interest reporting, basis, statute of limitations, and tax return due dates New cases on revocation of S election in bankruptcy court and documentation of open account indebtedness and Chief Counsel Advice on carryover of losses for ESBTs
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?
