CPE Catalog & Events
Surgent's Industry Accountant Key Performance Metrics
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Virtual
8.00 Credits
Key tools used by businesses and financial professionals across the globe to measure performance Detailed, real-world examples of businesses utilizing these tools
Introduction to Ethics & Professional Skepticism
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Virtual
2.00 Credits
The major topics that will be covered in this course include:The Code of Ethics for Professional Accountants.The pressures, opportunities, and rationalizations that lead to instances of fraud. Interactive examples to illustrate various scenarios of noncompliance during engagements.
Technology Trends for CPAs and CFOs: 2026 Update
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Virtual
2.00 Credits
The major topics that will be covered in this course include:Role of cloud computing as the foundation for all tech trendsIoT (Internet of Things) and Big DataData analytics and KPI dashboards the new financial reporting modelGenerative AI and Agentic AI in 2026Blockchain technology and smart contractsCryptocurrency 15 market and technology updateCurrent state of the software applications technology
ACPEN: The Ethics Hour: Accounting Scandals: What Happened and Why? Can We Prevent Them?, featuring Tracy Cooper and Don Minges
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Online
1.00 Credits
Why do some choose to deceive, cheat and steal Can accounting scandals be prevented A brief history of accounting scandals What to look for What should ethical professionals like you do
Auditing Digital Assets: Considerations for Valuation
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Virtual
1.00 Credits
Measuring digital assets using prices in active markets Measuring digital assets that are thinly traded Evaluating an entity's impairment analysis for indefinite-lived out-of-scope crypto intangible assets Recognition of realized gains and losses on sales of digital assets
Surgent's Engagement Letters: Scope and Risk Management
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Virtual
2.00 Credits
Essential clauses made simple Keeping independence intact Change orders that prevent fights Stopping scope creep early What insurers and peer reviewers are seeing now
ACPEN: Cutting-Edge Estate and Financial Planning Trends
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Online
8.00 Credits
The latest legislative changes in estate and financial planning Expected changes in estate and gift tax exemptions and their impact Common client errors and risk mitigation strategies Domicile planning considerations in financial and tax strategy Charitable giving strategies under new tax rules Advanced use of split-interest trusts for tax and estate planning Best practices for IRA distribution planning with new tax implications
Yellow Book Ethics
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Virtual
2.00 Credits
The major topics that will be covered in this course include:The concept of public interestEthics, independence, and professional judgmentCompetence and continuing professional educationQuality control and peer reviewProper use of government information, resources, and positionProfessional behavior
Internal Controls Over Compliance vs Compliance
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Virtual
1.00 Credits
The major topics that will be covered in this course include:Testing internal ControlsAlign internal controls with specific compliance requirementsThe misidentification of controls and the confusion between compliance and control processes
ACPEN: Claims Management Essentials: Cost-Saving Strategies for Employees and Employers
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Online
2.00 Credits
Medical Claims
ACPEN: What's Going on at the FASB (2026/27)
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Online
2.00 Credits
Recent and upcoming FASB standard-setting activity Accounting Standards Updates (ASUs) effective for December 31, 2026 year-ends Impact of ASUs on public, private, and not-for-profit entities ASUs with future effective dates Exposure drafts and proposed standards
Generative AI Strategy for Accountants
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Virtual
2.00 Credits
The major topics that will be covered in this course include:Evolution and current state of AI technologies in accountingDevelopment of comprehensive AI usage policies and guidelinesImplementation frameworks for integrating AI into accounting workflowsStrategic approaches to AI-driven process automation and optimizationMethods for identifying and capitalizing on AI opportunitiesBest practices for human-AI collaboration in accountingRisk management and ethical considerations for AI implementation
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 Current status of DEI (diversity, equity and inclusion) rules
ACPEN: Financial & Tax Accounting for S Corporations
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Online
4.00 Credits
Review of the AICPA "small&" GAAP rules The impact of the entity's tax status history on its financial accounting Deferred tax accounting for S corporations Required S status financial accounting disclosures Financial accounting impact of the C to S election and the S to C election The relationship of financial accounting and the Form 1120S Financial and tax accounting for the S corporation shareholder equity account Financial vs. tax accounting for loans to and from S corporations and their shareholders
Common Financial Statement Disclosures
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Virtual
2.00 Credits
The major topics covered in this class include:General disclosures about the entity and its environmentCommon critical information useful to financial statement readers for making economic decisionsExplain results of operations through information that supplements the face financial statements
How SAS Nos. 134-145 Improve Risk-Based Audits
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Virtual
4.00 Credits
The major topics that will be covered in this class include:Key changes to audit report elements intended to improve the understandability of the nature and results of financial statement auditsEnhanced required by-product communications with management and those charged with governance to promote more reliable financial statementsClarifications related to obtaining sufficient and appropriate audit evidence, including significant unusual transactions, related parties, going concern uncertainty, and accounting estimatesNew definitions and requirements related to identifying and evaluating risks of material misstatementOther important matters contained in SAS Nos. 134-145
ACPEN: The Ethics Hour: Dealing With Conflicts of Interest: Members in Business and Industry, featuring Don Minges
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Online
1.00 Credits
The multi-step process to address conflicts of interest How to remedy threats Preparing to defend your actions or inactions Causes of conflicts of interest
Retaining Top Talent: Strategies for CPA Firms
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Virtual
1.00 Credits
To purchase the report referenced in this presentation, or any of the research papers published by CPA Crossings, visit https://www.cpacrossings.com/research. The major topics that will be covered in this course include: The true cost of turnover versus retention investment Research findings on why professionals leave or stay Whole-person retention strategies beyond compensation Work-life balance solutions that maintain productivity Career development paths for non-partner track professionals Business model transformations for sustainable staffing Technology and outsourcing strategies to reduce burnout Retention strategies specific to diverse talent and younger professionals
ACPEN: HR Investigations – Episode 3 – Gathering-Analyzing-Reporting
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Online
1.00 Credits
Documentary evidence gathering and analysis Site visits Surveillance Analysis by comparison and contrast Analysis by quantifying and connecting Analysis by identifying patterns Written reports Testifying
Self-Rental Real Estate: Passive Activity & Section 199A
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Virtual
2.00 Credits
The major topics that will be covered in this class include:Definition of self-rental property - both for Sections 199A and 469Self-rental income from directly owned properties and reporting on Form 1040, Schedule E, page 1Self-rental income from indirectly owned (partnerships, S corporations) and reporting on Form 1040, Schedule E, page 2Form 8582 (passive activity)The flow-through entity grouping electionIllustrative examples and consequences of failing to comply with the reporting standardsSelf-rental property and "former passive activities" rules
