CPE Catalog & Events
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NOCLAR: Ethics, Audit & Yellow Book Considerations
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Online
1.00 Credits
Member Price: $55
The major topics that will be covered in this course include:Participants will review the scope of the interpretationsThe responsibilities of members in public practice and members in businessConsiderations involving confidentiality, communication, documentation, withdrawal, and further action in the public interest. Related requirements under SAS No. 147 and the 2024 Yellow Book, including how auditors must handle communications related to NOCLAR.
Advanced Cost Accounting: Eliminate Calculation Distortions
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Online
2.00 Credits
Member Price: $89
Cost Accounting
Numbers to Narrative: Storytelling in Business Communication
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Online
1.00 Credits
Member Price: $55
The major topics that will be covered in this course include:Role of narrative in professional communicationSituation–complication–resolution frameworkNarrative arcs in business contextsIntegrating data within a structured storyDefining tension and resolution logicallyMaintaining accuracy while improving clarityApplication of storytelling framework to a workplace scenario
Employees Today and Tomorrow: Understanding and Improving The Employee Life Cycle
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Online
2.00 Credits
Member Price: $89
Understanding the various stages of the employment life cycle Onboarding and orientation Best practices and examples What goes wrong with training and growth priorities? Are performance evaluations necessary? Unleashing your staffs' hidden talents
Cost and Pricing Models: Boost Your Bottom Line
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Online
2.00 Credits
Member Price: $89
Cost Accounting Activity-based Costing
Critical Thinking and Skepticism in AI-Augmented CPA Work
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Online
2.00 Credits
Member Price: $89
The major topics that will be covered in this course include:Professional skepticism and existing CPA standardsSix traits of the skeptical professional mindAutomation bias and other AI-related cognitive biasesEvidence and verification rules for AI outputsPractical questioning and challenge techniquesVendor claims, benchmarks, and AI due diligenceReview, documentation, accountability, and skeptical firm culture
Current Cybersecurity Risk Management Trends
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Online
2.00 Credits
Member Price: $89
The major topics that will be covered in this course include:Overview of current cybersecurity threats and how to mitigate data breach risk.Describe how to avoid malware and other security threats
Metrics Management - Measuring Performance in the Real World
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Online
2.00 Credits
Member Price: $89
Measuring performance using output and unit-based metrics Identifying what truly "causes work" Controllable versus non-controllable costs Assignments versus allocations of overhead Creating financial metrics tied to operations Benchmarking as a performance improvement tool Industry-specific metric examples (retail, manufacturing, healthcare, nonprofit) Using metrics to eliminate waste and inefficiency
Smart Formula Selection in Excel: What to Use When
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Online
2.00 Credits
Member Price: $89
The major topics that will be covered in this class include:Introduction to Strategic Formula Use:Why choosing the right formula matters: clarity, performance, and maintenanceCommon traps: overusing IF, defaulting to familiar tools, ignoring modern functionsHow Excel offers multiple ways to solve the same problem and how to pick wiselyConditional Logic and Branching Tools:IFS vs SWITCH vs nested IF: comparing readability and structureWhen to simplify logic and how to avoid nested nightmaresSummarizing Data:SUMIFS vs SUMPRODUCT: multiple conditions, weighted sums, totalsFiltering and Output Control:FILTER vs IF + INDEX: dynamic data extraction with vs without Excel 365Trade-offs in backward compatibility and ease of useCustom Output and Decision Trees:CHOOSE vs SWITCH vs LOOKUP: logic trees and category mappingEmbedded Variables and Reusability:LET vs named ranges: clarity and efficiency for long formulasUsing LAMBDA with LET to create custom functionsSimplifying and documenting complex calculationsBest Practices for Formula Selection:Criteria for deciding: readability, flexibility, future maintenanceTips for avoiding overengineering and formula bloat
Surgent's Government and Nonprofit Frauds and Controls to Stop Them
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Online
4.00 Credits
Member Price: $159
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
The Role of Internal Control in the Risk-Based Audit
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Online
4.00 Credits
Member Price: $149
The major topics that will be covered in this course include:Specific matters auditors should consider when obtaining and documenting an understanding of the client's internal control systemDevelopment of a tailored audit approach that considers the potential reliance on internal controlsGuidance for establishing an adequate basis for reliance on internal controls of less formal, smaller clients
Comprehensive Partnership Taxation Form 1065 26-27
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Online
8.00 Credits
Member Price: $329
• Special and Targeted allocations • Proper calculation of outside and inside tax basis • Tax consequences of distributions including the impact of "hot assets" • Transfer of partnership interests • Issuance of partnership interests to service partners
Financial Reporting Fundamentals 26-27
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Online
8.00 Credits
Member Price: $329
• Financial statements, disclosures and presentations • Review of two Annual Financial Reports (IFRS and U.S. GAAP)
Real Estate Taxation Full Circle 26-27
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Online
8.00 Credits
Member Price: $329
• Personal residence and vacation home advantages and traps • Depreciation, credits, passive losses, qualified business income (QBI) under the One Big Beautiful Bill • Installment sales • Involuntary conversions • Like-kind exchanges • Real estate investment trusts (REITs)
Implementing and Maintaining an Internal Control System
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Online
8.00 Credits
Member Price: $239
The major topics covered in this course include:Control creation and implementation basicsImplementation and update procedures for an Internal Control systemMaintaining existing internal controls
Surgent's Fiduciary Income Tax Returns – Form 1041 Workshop with Filled-in Forms
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Online
8.00 Credits
Member Price: $279
Classifying receipts between “income” and “corpus” under the Uniform Principal and Income Act Calculation of DNI utilizing three different methods, a “forms” method (Schedule B), a “code” method, and a “shortcut” method, utilizing a worksheet of common income and expenses Proper W-2 preparation and procedures in the year of death Taxpayer passes before taking a required minimum distribution; what must be done? Forgetful fiduciaries of simple trusts Fluctuating trusts – Simple one year, complex the next Dividing income in the year of death Overview of Subchapter J Form preparation issues – Filing requirements and line-by-line explanations of Form 1041 Taxable income of estates and trusts and expense allocation issues Specific deductions and miscellaneous itemized deductions Income in respect of a decedent The income distribution deduction calculation Relation of principal and income law to DNI Understanding how to handle capital gains and losses Allocating tax items to beneficiaries: another K-1 Other considerations: excess deductions on termination Comprehensive DNI case study, with principal (cost and FMV) and income reconciliation Comprehensive trust and estate case studies, with filled-in forms
Surgent's Individual and Financial-Planning Tax Camp
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Online
8.00 Credits
Member Price: $299
Comprehensive coverage of the One Big Beautiful Tax Bill Act Reading a tax return for developing client-specific tax strategies Changes to the lifetime estate tax exemption considering proposed regulations The net investment income tax: planning for compliance Family income-splitting strategies that need to be considered Income tax issues: impact on timing of other income Selling a principal residence Two principal residences at the same time Use of life insurance to protect families: Whole Life Insurance, Term Life Insurance, Universal Life Insurance, and Variable Life Insurance Using Roth IRAs and Roth contribution programs to best advantage Conversions: do they still make sense? Taking distributions: matching timing to client requirements Qualified plan contributions to reduce current income and Social Security tax: implications for business owners and self-employed Social Security - the latest on the looming solvency crisis Incentive Stock Options and Employee Stock Purchase Plan considerations What to do about itemized deductions Trans-generational planning: conversions, income, and gain-splitting Tax benefits of HSAs and other tax-advantaged accounts Identifying tax opportunities: reviewing the prior-year return to develop a plan for the future Planning for middle-income taxpayers: financial planning for the young, the working, and those approaching or in retirement Best financial planning ideas for young people
Eat, Drink & Maybe Deduct: Mastering IRC 274
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Online
2.00 Credits
Member Price: $89
The major topics that will be covered in this course include:IRC § 274 meals and entertainment rules Tax Cuts and Jobs Act changes affecting meals and entertainment Deductible versus nondeductible expenditures Definition of “entertainment” Definition of “business associate” Reimbursement arrangements Exceptions under IRC § 274(e) Compensation-related exceptions Recreational activity exceptions Public availability exceptions Goods or services sold to customers Separately stated food and beverage costs Employer-provided meals Per diem reimbursements Compliance and documentation requirements
Partnership/LLC Taxation: Tax Basis Capital Accounts
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Online
2.00 Credits
Member Price: $89
The major topics that will be covered in this class include:Discuss the impact of the Section 199A flow-through entities deduction on partnerships and their partnersThe meaning of a "tax basis capital account"How the financial accounting and tax capital accounts differ from one anotherDetermine a partner's share of the partnership's liabilitiesDistinguish "recourse" loans from "nonrecourse" loansWhat are "qualified nonrecourse financing" loans and how they affect partnersSection 704 "built-in gain or loss" rules and how they impact Schedule K-1 reportingSection 4655 "at risk" rules and how they impact Schedule K-1 reporting
Shortcuts that Excel Users Love
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Online
2.00 Credits
Member Price: $89
The major topics covered in this course include:The power of keyboard shortcutsOft used features with more capability than meets the eyeNew helpful featuresNote: This session is taught using Hands-On methodology. We provide practice files that tie to the examples in the course materials so participants can undertake all the steps in unison with the instructor.