CPE Catalog & Events
Surgent's Exploring Business Valuation Fundamentals
-
Virtual
0.00 Credits
What does value mean? Technical vs. fundamental analysis Intrinsic value Other discounted cash flow models Assumptions in the Gordon Growth Model Valuations using free cash flows Residual income model Enterprise value Value in mergers and acquisitions Small business valuations and discounts Advanced valuation models
Surgent's Section 529 Plans: A Comprehensive Guide
-
Virtual
2.00 Credits
529 plan structure, requirements, and tax treatment Qualified education expenses, K–12 allowances, and student loan limits Contribution rules, gift-tax interactions, and the five-year election Distribution rules, penalties, and coordination with financial aid State tax considerations and recapture issues SECURE Act 2.0 529-to-Roth IRA rollover provisions Grandparent-owned 529 plans and FAFSA implications Multigenerational and dynasty 529 planning strategies Common challenges, risks, and practical decision frameworks
ChatGPT Deep-Dive Hands-on Bootcamp for CPAs
-
Virtual
2.00 Credits
The major topics that will be covered in this course include:Getting started with ChatGPTTour of the ChatGPT app and how to use itVariety of hands-on case study examples for accounting, finance, and taxProtecting your data privacy in ChatGPTAdvanced ChatGPT features reviewSubscription plan options
ACPEN: Scaling at the Speed of Trust: How to Grow Without Losing What Makes You Great
-
Online
1.20 Credits
Talent Strategy Culture Employer Branding Leadership Growth
ACPEN: Common Deficiencies in Employee Benefit Plans
-
Online
2.00 Credits
EBP Auditing Yellowbook
Surgent's System and Organization Controls (SOC) Engagements
-
Virtual
0.00 Credits
Purpose and organization of the Trust Services Criteria Management assertions specific to different SOC engagement types Intended users of SOC 1®, SOC 2®, and SOC 3® reports Determination and use of materiality in SOC engagements Criteria for considering a vendor as a subservice organization Inclusive vs. carve-out method for subservice organizations Service commitments and system requirements in SOC 2® engagements Appropriate form and content of SOC reports
ACPEN: LLC's & S Corps -- A Comparative Analysis
-
Online
4.50 Credits
Comparative analysis of LLCs and S Corporations Entity formation, compliance, and operational structures Self-employment tax and its implications for LLCs and S Corporations Form 2553 preparation and relief for late filings Rev. Proc. 2022-19 and Rev. Proc. 2023-3: analysis and application S Corporation eligibility errors and corrective measures Corporate governance and formalities for both entity types Shareholder stock and debt basis for S Corporations Forms 1120S, 1065, and related schedules (K-1, K-2, K-3) Officer reasonable compensation and general partner guaranteed payments Audit strategies, estate planning, and business continuation planning
Agentic AI in Audit and Assurance
-
Virtual
2.00 Credits
The major topics that will be covered in this course include:Agentic AI and levels of autonomy in auditAgentic AI applications across audit workflowsAgent failures, prompt injection, and emerging threatsUS, Canadian, UK, and international regulatory developmentsAudit and assurance standards for agentic systemsControls, logging, permissions, evidence, and human oversightIndependence, ethics, liability, talent, and firm strategy
How to Audit Expenses & Payables
-
Virtual
2.00 Credits
The major topics that will be covered in this course include:The basics of auditing expenses.Accrued liabilities and other payables.Relates audit assertions, risks, and threats to the expenses and payables balances.Substantive auditing procedures to peform.
ACPEN: Leading Into the Future: Rethinking Work, Value & Leadership in Accounting
-
Online
2.00 Credits
Talent Strategy Leadership AI Adaptability Future of Work Succession
Beyond the Basics: Financial Ratios You Might Be Overlooking
-
Virtual
1.00 Credits
The major topics that will be covered in this course include:Understanding Cost Behavior and Its Impact on Decision-MakingContribution Margin and Break-Even AnalysisMargin of Safety and Its Role in Risk ManagementOperating Leverage and Financial SensitivityAnalyzing Asset Turnover for Operational EfficiencyCash Conversion Cycle and Working Capital InsightsFree Cash Flow Yield as a Valuation Tool
ACPEN: Fraud and Financial Distortion: What May Be Hiding Behind the Numbers
-
Online
2.00 Credits
Translating Financial Statements Back Into Operational Reality The Operational Plausibility Test Analytical Metrics That Reveal Hidden Distortion Common Operational Red Flags Case Studies: When Operations and Financial Results Don’t Match Practical Questions Every Financial Professional Should Ask
ACPEN: S Corporation Essentials: Review & Update
-
Online
4.00 Credits
Recent tax legislation, rules, and developments impacting S-corporations S corporation shareholder basis in stock and debt S corporation open account debt Limitation of deduction of losses AAA and distributions
ACPEN: GASB 96 –SBITA, GASB 94 P3, and GASB 87 Leases (Year 2)
-
Online
2.00 Credits
Requirements of GASB 96, GASB 94, and GASB 87 Implementation of GASB 96, 94 and 87
ACPEN: Understanding the 4 W's in Budgeting: Who, What, When, and Which?
-
Online
2.00 Credits
Auditing & Accounting Yellowbook Budget Process
ACPEN: 2026/27 Not-for-Profit Accounting & Auditing Update
-
Online
4.00 Credits
Accounting Standards Updates (ASUs) affecting not-for-profit organizations Introduction to and comparison of the International Non-Profit Accounting Standard (INPAS) U.S. GAAP considerations for NFP financial reporting AICPA auditing and attestation updates Quality management: monitoring and remediation responsibilities Updates to SSAEs, SSARSs, and group audits
ACPEN: SECURE Act 2.0: What You Need to Know
-
Online
1.00 Credits
Expanding Automatic Enrollment in Retirement Plans Increased Age for RMDs Higher Catch-up Contribution Limit Emergency Expense Penalty-Free Withdrawals “Starter” 401(k)s for Certain Employers Part-time Worker Improved Coverage
ACPEN: Advanced Negotiations: Never Split the Difference
-
Online
2.00 Credits
Negotiations Business Management
ACPEN: Internal Control Best Practices
-
Online
2.00 Credits
Auditing Yellowbook
ACPEN: S Corporations – Overview
-
Online
2.00 Credits
Overview of S Corporation election and compliance requirements Comparison of S Corporations with other business entities Preparing Form 2553 and addressing late filing relief Shareholder stock and debt basis considerations Form 1120S and Schedule K-1: key aspects and reporting requirements Officer reasonable compensation requirements and IRS audit strategies Introduction to Schedules K-2 and K-3 Compliance with corporate formalities and taxable fringe benefits
