CPE Catalog & Events
Surgent's Simply Auditing Not-for-Profits Efficiently
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Virtual
0.00 Credits
How distinctive funding sources, different operating purposes, and lack of ownership interests affect risk assessment and planning in the audit of a not-for-profit Key considerations and auditing procedures applied in auditing contributions, functional expenses, net assets, etc. Frequent issues arising in audits of not-for-profits (e.g., independence concerns, communicating with those charged with governance, Yellow Book audits, single audits, etc.)
Surgent's Top Ten Questions from Partnership Clients Regarding the Section 754 Election
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Virtual
4.00 Credits
How does a partner compute his or her basis in a partnership? What is the difference between a partner’s inside and outside basis? What is the difference between a partner’s capital account and partner’s outside basis? How does Section 732(d) impact the buyer of a partnership interest? How does a partnership report a Section 754 election on the partnership’s tax return? How does a partnership make a Section 754 election? How does a partnership make a Section 743(b) adjustment? How does a partnership make a Section 734(b) adjustment? How is a Section 743(b) adjustment or Section 734(b) adjustment allocated to the assets of a partnership? How is a Section 743(b) adjustment allocated within the class of ordinary income property and capital gain property?
Financial & Tax Accounting for S Corporations & Partnerships
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Virtual
8.00 Credits
The major topics that will be covered in this class include:Review the Accounting Standards Codification, OCBOA/Special Purpose Frameworks, and AICPA financial reporting framework and their application to partnerships, LLCs and S corporationsFinancial accounting issues arising from changes in ownershipFinancial vs. tax accounting for partnership/LLC capital accountsSection 704(b) substantial economic effect rules and their relation to financial accountingThe integration of financial accounting with Forms 1065 and 1120SFinancial accounting basis for ownership interests vs. tax accounting basis for ownership interestsDeferred tax accounting for partnerships/LLCs and S corporationsFinancial accounting for the operations of a partnership/LLCFinancial accounting impact of the C to S election and the S to C electionFinancial and tax accounting for S corporation shareholder equity and partner capital accountsFinancial vs. tax accounting for loans to and from S corporations and their shareholders
Surgent's Form 1065 Boot Camp: Step-by-Step Preparation with Completed Forms
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Virtual
8.00 Credits
Comprehensive coverage of HR 1, One Big Beautiful Bill Act Gain a thorough understanding of federal income tax laws for partnerships and LLCs, from formation to tax return preparation issues Filing requirements for Schedules K-2 and K-3 Who files Form 1065, and who does not file Form 1065 Tax Basis Capital Account Reporting Requirements Trade or Business income and expenses versus Separately Stated Items The importance of Schedule M-1 Partnership distributions -- current or liquidating, cash or property How to allocate recourse and nonrecourse debt Self-employment tax issues; court cases and trends in tax audits of earnings subject to self-employment taxes Complete coverage of any new legislation enacted before presentation Section 163(j) limitations Mastering two common tax forms, Depreciation (4562) and Sale of Assets (4797) Final regulations on Section 168(k) Partnership reporting oddities Accurately preparing partnership returns and reconciling book income to taxable income The Centralized Audit Regime under the Bipartisan Budget Act of 2015
Bytes, Bias, and Balance: Data Ethics for Savvy Accountants
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Virtual
2.00 Credits
The major topics that will be covered in this course include:The transformative role of artificial intelligence (AI) in accounting and auditingEnhancing efficiency and innovation with AI toolsMitigating challenges such as overreliance, data security vulnerabilities, and ethical dilemmas
ACPEN: Safety Synergy: Uniting Elements for a Secure Workplace
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Online
1.20 Credits
How to evaluate physical security Increase situational awareness Simple De-escalation techniques Mental Health awareness Safe Termination Strategy Active Shooter Response Overview
ACPEN: Was It Fraud or Just Poor Audit Quality?
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Online
1.60 Credits
Financial statement manipulation Ethics enforcement process Auditor conflicts of interest
ACPEN: Navigating IRS : Responding to IRS Notices & Letters
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Online
2.00 Credits
Types of IRS letters: audits, collection, balance due, unreported income How to respond to CP2000, CP14, CP75, CP504, and other notices Steps to take upon receiving a letter: deadlines, records, prep Penalties and interest associated with non-response Sample response structure and real-life examples Documentation and tracking practices for correspondence Common mistakes and how to avoid them AI-supported correspondence management and ethical considerations
Google Gemini AI for Accountants
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Virtual
2.00 Credits
The major topics that will be covered in this course include:Google Gemini Quick StartGemini Standalone ChatbotMobile AppGemini integration with:WorkspaceGmailDocsSheetsSlidesUser Tips
Surgent's Communicating Financial Results to Stakeholders: A Guide for Client Advisory Services
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Virtual
0.00 Credits
Communicating financial results The role of the accountant in communication The challenges accountants face in communication Creating better awareness of a company’s financials Behavioral biases of stakeholders Tips for staying on-point in communication Case study
Surgent's Excel Budgeting Ideas
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Virtual
0.00 Credits
Set up an in-cell drop-down list of budget methods Change the calculations in the cells based on the selected budget method Use names in worksheets
Surgent's Privacy and Security Training: Obligations of Confidentiality and Safekeeping
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Virtual
0.00 Credits
Obligations of confidentiality and safekeeping Security best practices to apply beyond work Likely causes and effects of a large-scale cyberattack Email security best practices Remote work security Mobile device security Internet of Things (IoT) risks Public Wi-Fi risk and the importance of using a VPN Recognizing and avoiding text message/phone call phishing Data loss prevention (DLP)
Surgent's Top 20 Effective Strategies for Avoiding RMD Mistakes and Penalties
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Virtual
2.00 Credits
How to determine when an individual is subject to an RMD Coverage of RMD changes under SECURE Act 2.0 What is the required minimum distribution for an account owner? What is the required minimum distribution for a beneficiary IRA? Key explanations of RMD regulations The types of accounts that are subject to the RMD rules The parties that are subject to the RMD rules Exceptions and special considerations for RMDs Rollover and transfer rules in an RMD year The various responsibilities of interested parties Qualified charitable distributions and how they are coordinated with RMDs and IRA contributions How the 10-year rule works for beneficiaries
How Recent Auditing Standards Improve Risk-Based Audits
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Virtual
4.00 Credits
The major topics that will be covered in this course 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 recent SASs
ACPEN: Federal Tax Update – Individuals (Form 1040)
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Online
8.00 Credits
Discuss the most recent individual income tax legislation passed to date Review numerous individual income tax provisions related to business (i.e., sole proprietors and owners in pass through entities) including but not limited to the 20% qualified business income (QBI) deduction, §461(l) business loss limitations, §163(j) interest deduction limitations and depreciation. Cover issues related and any changes to the various taxes (i.e., income tax rates, capital gain tax rates, self-employment tax and alternative minimum tax (AMT), 3.8% net investment income tax) Brush up on other topics such as income filing status, personal exemptions, itemized deductions, exclusions from income, adjustments to income, rentals, passive activity rules and individual income tax credits (e.g., child tax credit and dependent care credit) Walk through the NEW final required minimum distribution (RMD) regulations Look at any changes to the Form 1040 and other related schedules and forms
ACPEN: K2’s Excel Essentials For Staff Accountants
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Online
8.00 Credits
Best practices for creating and working with Excel workbooks Effectively using Excel functions when creating formulas The importance of PivotTables in modern reporting environments Best practices for formatting your workbooks
Surgent's Audit Skills Training Level 2: Preparing for Increasing Responsibilities in Public Accounting
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Virtual
8.00 Credits
Each module includes a lecture followed by in-class group case studies and activities. In this two-day course, the following two-hour modules will be presented: Day 1: Auditing accounts receivable Physical inventory observations Sampling fundamentals Assessing fraud risk in a financial statement audit Day 2: Auditing common investments Financial statement fundamentals SSARS refresher and attestation engagement overview Analytical procedures fundamentals
The Best Federal Tax Update Course by Surgent
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Virtual
8.00 Credits
Comprehensive coverage of the One Big Beautiful Bill Act Review of key components of President Trump's tax bill, including a tip income exemption, overtime pay relief, Social Security tax exemption, auto loan interest deductibility, SALT deduction modifications, a lower corporate tax rate, restoration of 100% bonus depreciation, immediate R&D expensing, and permanent extension of select TCJA provisions Tariff policy and implementation - analyze the use of tariffs as a fiscal and trade policy tool Digital assets and tax implications - understand the new Form 1099-DA for reporting digital asset transactions, along with updated IRS guidance on cryptocurrencies, NFTs, and broker responsibilities Artificial intelligence - discover how AI and generative tools are transforming tax practices, as well as how the IRS is leveraging AI to enhance audit selection Form 1099-K reporting requirements - understand the evolving IRS thresholds and rules for third-party payment platforms Sale of Passthrough Entity Interests and Net Investment Income Tax - analyze the tax implications of selling interests in passthrough entities, including relevant examples, and how the Net Investment Income Tax (NIIT) applies to these transactions The Gig Economy - examine key tax implications for gig workers, including Independent Contractor vs. Employee classification challenges, reporting responsibilities, and the impact of the 2024 Department of Labor Final Rule on worker status Timely coverage of breaking tax legislation 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
Corporate Finance Technology Selection: Practical Frameworks
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Virtual
1.00 Credits
The major topics that will be covered in this course include:The changing finance technology landscape: continuous processing, modular ecosystems, automated controls, and real-time visibility (and the risks these shifts introduce)Technology trends and “AI” definitions: automation vs. machine learning vs. generative AI vs. agentic AI—what each means for governance and auditabilityFive common challenges in finance tech projects and how to address them:Cutting through vendor claims and AI hypeIntegration complexity and hidden costsChange management and proving ROIData quality readiness for AI and automationRisk, security, and governanceVendor Evaluation Scorecard: 20 criteria across five categories, including control “deal-breakers” (audit trails, segregation of duties, logging, SOC reporting, error handling)Five-Year Total Cost Framework: software, implementation, data migration/cleanup, integration build & maintenance, internal costs, training, and ongoing operations (plus common underestimates)Industry-specific considerations (manufacturing, distribution/wholesale, SaaS/tech, professional services)Four-phase implementation roadmap with checkpoints and red flags: Assessment & Planning; Selection & Negotiation; Implementation & Testing; Optimization & Ongoing GovernanceWorking with external advisers (CPA/auditor involvement, implementation partner expectations, and common deficiencies to avoid)
Finding Errors in Excel Spreadsheets
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Virtual
2.00 Credits
The major topics that will be covered in this class include:Understanding Common Excel Errors: Gain insights into the most common types of errors encountered in Excel, including formula errors, reference errors, and logic errors.Advanced Formulas and Functions: Learn to use advanced Excel functions and formulas that are crucial for error detection and data analysis.Data Validation Techniques: Master the art of data validation to prevent errors before they occur. This includes setting up data validation rules and using conditional formatting to highlight potential inaccuracies.Error Tracing and Auditing Tools: Delve into Excel's auditing tools to trace and fix errors. Learn to use Trace Precedents, Trace Dependents, and the Error Checking tool effectively.
