CPE Catalog & Events
Becoming a Fractional CFO: What to Do and How?
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Virtual
2.00 Credits
The major topics that will be covered in this course include:Do you have what it takes to be a successful fractional CFO?Should you be a solo practitioner or join a larger firm? 1099 versus W2?What skills are needed to be successful?Sales, marketing, etc.What are some of the ‘red flags’?Typical assignments and issues a fractional CFO will likely encounterThe greatest opportunity for fractional CFOs?Understanding your value
Surgent's Employee Stock Options: What Financial Professionals Should Know When Advising Their Clients
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Virtual
1.00 Credits
What stock options are and why they are growing in popularity How stock options work, including the process of conveyance and vesting How to exercise stock options and the implications from doing so The risks associated with stock options and how to manage exposure Tax consequences and updates regarding stock options Strategies for selecting the best time to exercise stock options The difference between the two types of stock options: non-qualified and incentive The basic terminology relevant to owning and exercising options
Surgent's Ethics for Tax Professionals
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Virtual
0.00 Credits
What does practicing before the IRS mean? Who may practice before the IRS? What should a tax preparer do if he or she has knowledge of a client's omission of income from a tax return? May a tax preparer rely on the work of other tax return preparers? May a tax preparer rely on and use client-provided information? Standards associated with giving advice to clients Abolition of the disclaimer requirement When must a tax preparer examine a client’s books and records?
Surgent's Taxation of the Mobile Workforce
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Virtual
2.00 Credits
What states do not have an income tax? What is the relevance to employers? Where does an employer have an obligation to withhold state taxes for an employee? At what point does an employee become a resident? Where is unemployment paid for an out-of-state employee?
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
Introduction to Yellow Book: 8-Credit Boot Camp
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Virtual
8.00 Credits
The major topics that will be covered in this course include:The basics needed to understand what makes nonprofit and governmental accounting & auditing unique. The key financial reporting differences for governmental and nonprofit entities.The fundamentals of Yellow Book and Uniform Guidance audits.
How to Audit: Property, Plant, & Equipment
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Virtual
2.00 Credits
The major topics that will be covered in this course include:The foundation of auditing PP&E, including the related audit assertions, risks, & threats to the PP&E balance.The various substantive auditing procedures that staff should perform.Real world auditing examples.
ACPEN: New PCAOB Quality Control Standard Overview
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Online
2.00 Credits
Background of the new PCAOB Quality Control Standard Overview of the elements of a quality control system Examples of quality risks and potential responses Highligts of what is different between the AICPA Quality Management Standard
CFO Series: Decision Making in Our Non-linear World
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Virtual
2.00 Credits
The major topics that will be covered in this course include:Better plans require more planning; what do we need to change in our decision process?How to use the OODA loop and other decision models?New lessons from the Judgement of SolomonWhy the best performing organizations always plan for the unexpected (multiple scenarios always)Experiments always lead to success.Tools to deal with randomness, including the Scientific Method, re-framing, and periodic reality checks.Choosing the right, relevant costs?The sunk cost fallacy reexaminedOpportunity costsRelevant costs for responsibility accountingProduct or process continuance or discontinuanceFixed costs vs avoidable costs. Short run and long runDecision dynamics; how can today’s right decision turn sour tomorrow?Unintended consequencesSelling surplus capacityHow statistics can be misused and misunderstood – thus increasing riskReal options increase certainty by making us more flexibleAll risk is subjective, but we futilely attempt to quantify the unquantifiable
Corporate Storytelling in Financial Reporting
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Virtual
1.00 Credits
The major topics that will be covered in this course include:Purpose of Management Commentary (IFRS): Understanding the foundational objectivesPurpose of MD&A (AAP): SEC-mandated narrative disclosure requirementsHistorical Context: Past and present frameworks and the limitationsRecent Revisions: Key enhancements and ESG integrationPractical Examples: Real-world applications and improvementsConvergence & Guidance: Frameworks, comparisons, and implementation
ACPEN: K2’s Excel’s Best New Features
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Online
2.00 Credits
Learn how to work with Dynamic Arrays Using Excel's new XLOOKUP and XMATCH feature Improvements to Power Query and why they matter to you New collaboration and commenting options in Excel
Workforce Transformation and Talent Management in 2025
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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: Understanding why the traditional pyramid structure is failing firms The inverted pentagon framework and its talent retention advantages Impact of technology and AI on entry-level accounting roles The 6 Ps of Business Model Transformation implementation Accelerating specialized skills acquisition in your workforce Effective knowledge transfer through mentorship and job rotation Technology-driven training and development strategies Best practices from other industries for workforce transformation Building and retaining specialized middle layers of expertise Strategic pricing models to support the pentagon structure
Unlock the Power of AI with Copilot in Excel
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Virtual
2.00 Credits
The major topics that will be covered in this course include:Introduction to Copilot in ExcelAutomating Tasks and Enhancing ProductivityAdvanced Data Insights with Copilot
ACPEN: Group Audits: Who is Responsible for What?
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Online
2.00 Credits
Responsibilities of the group audit engagement team, including the group engagement partner Clarifying roles and responsibilities of component auditors and reference auditors in audits of group financial statements Special considerations on audit planning and audit reporting in a group audit
Reviewing Individual Tax Returns
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Virtual
2.00 Credits
Passive-activity losses Qualified business income deduction Home office Schedule C activity and hobby losses Business startups and deductions Alimony Discharge of debt H.R. 1, commonly referred to as OBBBA
Surgent's Home Office Rules
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Virtual
2.00 Credits
Calculating the home office deduction Actual expense method Simplified expense method Definition of a home for purposes of the home office deduction Whether working-from-home employees can claim a home office deduction What is a “separate, identifiable space?” The “regularly and exclusively used” rule Defining a “principal place of business” Meeting clients, patients, and customers More than one trade or business Special rules that apply to daycare providers Separate, free-standing structures Depreciating the home
Surgent's The Accountant as the Expert Witness
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Virtual
2.00 Credits
Becoming qualified as an expert witness Best practices for testifying at trial Understanding the different roles accountants can play in litigation Working with attorneys to prepare and present a case at trial The role of experts in commercial versus personal injury litigation Confidentiality orders Compensation for expert witnesses Preparing for and attending depositions Daubert challenges to experts Expert reports The role of experts in antitrust, securities litigation, and professional liability cases Credibility as a witness
Surgent's Taking Advantage of Installment Sales and Like-Kind Exchanges
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Virtual
4.00 Credits
How does the IRC define an installment sale under Section 453? When can a taxpayer utilize the provisions of IRC Section 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 How to report an installment sale when related parties are involved How to calculate an installment sale How has the Tax Cuts and Jobs Act impacted the use of the Installment Sale Method What is a like-kind exchange as defined by IRC Section 1031 When can a taxpayer utilize the provisions of IRC Section 1031 What types of real property are eligible for like-kind exchange treatment and what types are not What is “boot” and how does it impact the like-kind exchange deferral How to calculate a like-kind exchange including any taxable portion How has the Tax Cuts and Jobs Act impacted the use of like-kind exchanges
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: Qualified Business Income (QBI) Deduction (§199A) – The Ins & Outs
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Online
8.00 Credits
Detailed coverage of calculating the combined qualified business income amount (i.e., QBI component and REIT/PTP component) Determine what trade or businesses under §162 are eligible for the QBI deduction (i.e., rentals and specified service trades or businesses (SSTB)) Discuss how the 20% QBI deduction (i.e., QBI component) is subject to a wage/capital limitation and SSTB income is phased-out for taxpayers with taxable income above the inflation adjusted threshold amounts Walk through the simplified QBI Form 8995 (i.e., taxpayers below the TI threshold amounts) and detailed Form 8995-A and related schedules Determine what wages and unadjusted basis immediately after acquisition (UBIA) are for those subject to the wage and capital limitations Look at what the definition of QBI is and what items are effectively connected with that trade or business (i.e., self-employment tax, health insurance, retirement plans) Review the aggregation rules for the QBI computation and both the entity and individual level Walk through the reporting responsibilities of partnerships and S corporations to their owners on the Schedule K-1s Explain how the modifications to the net operating losses (NOLs) and §461(l) excess business loss limitations affect the QBI computation
