CPE Catalog & Events
Improve Spreadsheets by Building Controls in Excel
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Virtual
2.00 Credits
The major topics that will be covered in this class include:Learn best practices when designing your spreadsheets How to create a proper worksheet structureLearn to use Excel's built in features to find errorsHow to create your custom controls to prevent and find errorsUsing links to quickly move to controlsUsing Conditional Formatting to highlight errors
Surgent's Applying the Yellow Book to a Financial Statement Audit
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Virtual
0.00 Credits
Circumstances requiring auditors to follow the Yellow Book (Government Auditing Standards or GAGAS) Relationship of Yellow Book requirements to GAAS and single audit requirements The Yellow Book requirements related to the performance of and reporting on a financial audit Identifying and reporting findings under the Yellow Book
Surgent's Real Estate Taxation: Critical Considerations
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Virtual
4.00 Credits
The impact of recent tax legislation on the real estate industry Depreciation and recapture Determining the basis when acquiring real estate Passive activity losses Calculation of gain or loss on sale of real estate Rental operations Installment sales
ACPEN: Preparing for & Conducting Discharge Meetings
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Online
1.00 Credits
Issues to be evaluated pre-discharge Off-site/off work-misconduct Pre-discharge interviews Resignations Discharge meetings Exit Interviews Reference checks
ACPEN: 2026/27 Governmental Auditing Update: Yellow Book & Uniform Guidance
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Online
2.00 Credits
2024 Yellow Book revisions and implementation updates Quality management and key audit role changes GAO implementation delay and audit planning implications Green Book updates and internal control considerations 2024 Uniform Guidance overhaul Single Audit requirement updates AICPA GAS/Single Audit Guide (Appendix B) changes
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.
Surgent's International Tax Challenges and Opportunities for U.S. Filers
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Virtual
3.00 Credits
Residency status for U.S. federal income tax purposes Key provisions of U.S. income tax treaties Overview of the taxation of income from foreign entities Understanding Foreign Tax Credit Identifying foreign-source and U.S.-source income Foreign earned income and housing exclusion Foreign informational form filing requirements
Surgent's Tax Loss Limitations Imposed on Individuals and Pass-through Entities
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Virtual
3.00 Credits
How to calculate a partner or S corporation shareholder’s basis Form 7203 and an S corporation shareholder’s basis The at risk basis rules and Form 6198 The passive activity loss limits The Section 461(l) loss rule The net operating loss limitation rules The Section 163(j) business interest limitation New OBBBA changes impacting business interest and Section 461(l)
Surgent's U.S. Taxation of Foreign Corporations: A Case Study Approach
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Virtual
3.00 Credits
Understand how to approach and analyze the U.S. taxation of foreign corporations Using an example, calculate tested income, Subpart F, and PFIC income inclusions for an individual and C corporation Determine how much foreign tax credit can be claimed against such income inclusions Determine how subsequent dividend distributions from the foreign corporation are taxed Calculate capital gain on the disposition of the foreign corporation Compare different outcomes and discuss the impact of Section 962 election Identify basic strategies for managing tax liabilities related to foreign corporations
ACPEN: ProActive Response: Active Shooter Training - Recognize. Respond. Survive.
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Online
2.00 Credits
Early Warning Signs Concerning Behavior Changes Getting out Barricading your area Fighting for survival Disarming the assailant Tourniquets (commercial and improvised) Pressure Dressings Chest Seals
About the TIGTA: Who Watches the IRS?
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Virtual
2.00 Credits
Major topics covered in this course include:The role of TIGTA in the US tax systemAuditing, investigating, and inspecting and evaluating IRS programs and operationsIdentifying opportunities to improve the administration of tax lawsPromoting integrity, economy, and efficiency in the tax systemResponding to requests from Congress and other external stakeholdersUpholding ethical standards in the accounting professionBuilding trust and confidence in the tax system
ACPEN: Avoiding Legal Liability and Peer Review Deficiencies in Nonaudit Services, Including Bookkeeping and Preparing Financial Statements
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Online
4.00 Credits
Differentiating risks faced when performing nonaudit services, such as reviews, compilations, preparing financial statements, bookkeeping, tax return preparation, and similar Best practices for preventing quality control concerns that could lead to peer review deficiencies or malpractice claims Establishing an understanding with the client to minimize misunderstandings as to the nature and scope of engagements Explain situations when independence should be appropriately safeguarded when performing nonattest services
Hot Topics Audit & Attest Update - 2026
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Virtual
2.00 Credits
The major topics that will be covered in this course include:The major topics that will be covered in this course include:Recent quality improvements to the SASs and SSARsOther matters that should be on your radar
Don Farmer's 2026 Individual Income Tax Workshop
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Virtual
8.00 Credits
* Legislative and inflation updates. * Key credits and deductions. * Retirement and investment planning. * SALT and high-income taxpayer planning. * Energy and clean credit developments. * Digital assets and information reporting. * Health care and fringe benefits. * IRS enforcement and compliance trends. * Proactive tax planning strategies.
2026/27 Yellow Book Update
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Virtual
1.00 Credits
The major topics that will be covered in this course include:Significant changes related to quality management and updates affecting key audit roles, with an emphasis on how these revisions impact audit planning and execution.The GAO's implementation delay and its implications for 2026 audit planning.Recent leadership changes at the U.S. Government Accountability Office and what those transitions may signal for future guidance and oversight priorities.Overview of recent updates to the Green Book, helping auditors understand changes to internal control guidance that may affect governmental entities and Single Audit engagements.
Surgent's Government and Nonprofit Frauds and Controls to Stop Them
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Virtual
0.00 Credits
Examine real-world misappropriations of cash, check frauds, vendor scams, credit card abuse, grant frauds, benefit schemes, inventory thefts, and payroll frauds Identify and develop practical controls to prevent and detect fraud Tailor controls to the size and fit of the government or nonprofit
Conducting a Remote Audit
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Virtual
4.00 Credits
Benefits of remote auditing How to manage the team, the client, and the audit process remotely Engagement-wide procedures, from client acceptance through report issuance when remote auditing Narrow-topic considerations when remote auditing
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
Individual Tax Fundamentals - Tax Staff Essentials
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Virtual
8.00 Credits
Filing requirements Gross income inclusions, exclusions, and adjustments Standard and itemized deductions Tax credits Tax provisions for high-income taxpayers 3.8% net investment income tax Roth IRAs, traditional IRAs, and retirement plan options SECURE and SECURE 2.0 changes to retirement plan distributions Section 199A qualified business income deduction H.R. 1, including Trump accounts and deductions for seniors, tips, overtime, and car loan interest
Surgent's Audits of 401(k) Plans: New Developments and Critical Issues
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Virtual
8.00 Credits
Proper planning of benefit plan audit engagements and developing audit strategy while improving overall efficiency Common pitfalls in planning and detailed audit procedures Changes affecting 401(k) plans, including recently issued SASs Common mistakes as noted in peer reviews and DOL inspections
