CPE Catalog & Events
Fiduciary Accounting for Estates and Trusts
-
Online
4.00 Credits
10 Principles of Tax Accounting for Trust Income Entity accounting income and Form 1041 Uniform Principal and Income Act Discretionary Power to Adjust Allocations between principal and income Trust accounting issues
The Controllership Series - Addressing Budgeting Uncertainty
-
Online
1.00 Credits
Accounting Finance
Internal Control Best Practices
-
Online
2.00 Credits
Auditing Yellowbook
Advanced Excel: Hidden Secrets and Gems
-
Virtual
2.00 Credits
The major topics covered in this class include:Awareness of advanced functionsCreative methods for data manipulationUsing intellectual curiosity and professional skepticism to develop a problem-solving mentalityReal-life examples of innovative ways to analyze and report data with ExcelUsing Excel to perform e-mail mergesMany other functions and techniques that inspire you to continue exploring the depths of Excel and its seemingly bottomless toolboxEnhance creativity in your approach to developing Excel models
Surgent's S Corporation Taxation: Advanced Issues
-
Virtual
4.00 Credits
Detailed rules governing basis in the shareholder’s debt and stock AAA Built-in gains incurred from the sale of assets Redemptions and liquidations Compensation planning for shareholders, including planning strategies under the SECURE Act Tax Cuts and Jobs Act of 2017 and the various stimulus acts, as applicable
ChatGPT Bootcamp for CPAs with John Higgins
-
Virtual
4.00 Credits
The major topics that will be covered in this course include:Review the history of ChatGPTTour of the ChatGPT app and how to use itSetting up a ChatGPT account (free & premium)Variety of hands-on case study examples for accounting, finance and taxA look under the hood at how ChatGPT worksCaution - how to avoid risks in using ChatGPTA look into the future potential for AI in business
Surgent's A Complete Guide to the Yellow Book
-
Virtual
8.00 Credits
When is the auditor required to follow the Yellow Book (aka Government Auditing Standards or GAGAS)? How the Yellow Book requirements relate to generally accepted auditing standards and the single audit requirements The different types of Yellow Book audit and attestation engagements that auditors may be called upon to perform The Yellow Book standards related to the qualifications of the auditor (i.e., requirements related to independence, CPE, peer review, and more) The Yellow Book requirements related to the performance of and reporting on a financial audit The Yellow Book requirements related to attestation engagements (i.e., examinations, reviews, and agreed-upon procedures engagements) and performance audits
Surgent's Advanced Audits of 401(k) Plans: Best Practices and Current Developments
-
Virtual
8.00 Credits
Audit requirements for ERISA §103(a)(3)(C) audits An annual update of the changes affecting 401(k) plans Compliance issues associated with eligibility and enrollments, remittances, lack of oversight, compensation, vesting, and other topics Best practices for engagement planning, internal controls, risk assessment, and detailed testing Avoiding common mistakes while performing audit procedures Plan mergers and acquisitions Common audit reporting and disclosure issues
Walter Haig's Business Financial Health Checkup
-
Virtual
8.00 Credits
The major topics that will be covered in this class include:How to use analytical procedures as a management tool to identify areas hindering the profitability of the entityHow to use analytical procedures to identify misstatements in financial informationTechniques for developing a "workable" business planRecasting GAAP financial statements into powerful management toolsDeveloping and using benchmarks to identify profitability problemsIdentifying profitability key factorsThe relationship of internal controls and the health of an entityCommon weaknesses in the internal controls of SMEs using the guidelines in the COSO Report on Internal Controls and common internal controls to address those weaknessesHow to create "goal" statements that achieve results
Integrity, Objectivity and Judgment: Values in Action
-
Virtual
1.00 Credits
The major topics covered in this class include:AICPA Code of Conduct: Integrity and ObjectivityCase Study: Mortgage crisis of 2007-2010Case Study: World Com
2024 Revision to Government Auditing Standards Impact
-
Virtual
4.00 Credits
The major topics that will be covered in this course include:Key changes made by the 2024 Revision to Government Auditing StandardsReview when the GAGAS requirements are applicable to a financial statement auditWhen reporting on key audit matters may apply in a GAGAS auditClarifications related to the independence requirements in a financial statement audit imposed by the 2024 Yellow BookReview the impact of the Quality Management Standards to a financial statement audit conducted under the 2024 Revision to Government Auditing StandardsOther important matters contained in the 2024 Government Auditing Standards related to financial statement audits
Data Analytics: Practical Insights for Today's Accountant
-
Online
2.00 Credits
Apply new effective tools in business processes Better understand how to use data analytics in public accounting engagements Identify popular software packages that may be useful for accomplishing data analytics
K2'S Top Tech Productivity Tips And Tricks
-
Online
2.00 Credits
Microsoft 365 tricks and tips Best practices for virtual meetings Productivity-enhancing apps and tools that you should consider using
Surgent's Exploring Client Advisory Services: Tax Due Dates and Penalties/Where Do I Need To File?
-
Virtual
2.00 Credits
Estimated taxes and deadlines Tax due dates for common returns and filings Potential penalties and interest Information return penalties Penalties applicable to pass-through entities Accuracy-related penalties First-time abatement (FTA) FTA eligible returns Reasonable cause Nexus: sales tax vs. income tax Sales tax nexus with state specific examples Remote work and sales tax nexus Income tax nexus with state-specific examples Remote work and income tax nexus Sales factor: throwback rules
Surgent's Tax Practitioner Horror Stories
-
Virtual
2.00 Credits
Tax practitioner “horror stories” that illustrate what tax practitioners should try to avoid at all costs Avoiding malpractice lawsuits brought against tax practitioners
The Ethics of Care in the Workplace
-
Virtual
2.00 Credits
The major topics that will be covered in this class include:Ethical Values and PrinciplesCompassionManaging ExpectationsRespect and HumilityAttribution Theory
Topic 842 - Implementing Leases Workshop
-
Online
4.00 Credits
Accounting Yellowbook Leases Standards ASC 842
2025 Annual Update for Accountants & Auditors
-
Online
6.00 Credits
Accounting Standards Updates Auditing & Accounting Yellowbook
Hands-On Tax Return Workshop - S Corporations (Form 1120S)
-
Online
8.00 Credits
Extensive review of the S corporation income tax laws with an emphasis on any new legislative Schedule K analysis– determine if income statement items are separately (i.e. schedule K) or non-separately stated income and expense items Discuss how schedule K items get allocated to shareholders on their schedule K-1s Look at detailed Schedule K-1 information reporting to shareholders needed for the qualified business income (QBI) deduction, 3.8% net investment income tax and business interest expense limitations Talk about the unreasonably low officer compensation issues Learn the special tax treatment of fringe benefits paid to 2% shareholders and family members Schedule M-1 – calculate the reconciliation of income or loss per books with income or loss per income tax return Schedule M-2 – detailed step-by-step calculation of the AAA, PTI, E&P and OAA accounts Basic overview of the tax treatment of distributions including when a S corporation has prior C corporation earnings and profits (E&P) Review the importance and basics of calculating a shareholder’s stock and debt basis Basic overview of the potential S corporation built in gains tax from the conversion of a C to S corporation
Passive Activities & Rental Real Estate Income Tax Issues
-
Online
8.00 Credits
Detailed coverage of the passive activity rules under IRC §469 (and related regulations), how the 3.8% net investment income tax under §1411 and qualified business income (QBI) deduction under §199A applies to rentals and passive activities, and what is a trade or business rental is under §162 How the PAL rules apply to rental real estate activities and investments in S corporations and partnerships Definition of an activity and the activity grouping and disclosure rules Real estate professional exception to the PAL rules for investments in non-passive rentals Special $25,000 loss allowance for rental real estate with active participation Material participation safe harbor rules Events that trigger suspended PALs Limitations on tax credits generated by passive activities Special rules that re-characterize passive income to non-passive income What rentals are subject to self-employment tax under §1402
