CPE Catalog & Events
No Tax on Overtime: Payroll Compliance
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Online
2.00 Credits
Member Price: $89
The major topics that will be covered in this course include:Overview of the Fair Labor Standards Act (FLSA) overtime provisionsDefinition of a “workweek” and the 40-hour thresholdTime-and-a-half requirement and exclusions from overtime payExempt vs. nonexempt employee classifications (executive, administrative, professional, and industry-specific exemptions)Excluded payments (discretionary bonuses, reimbursements, retirement contributions)Step-by-step calculation examples for different compensation structuresBest practices for documentation and payroll systemsCase studies illustrating misclassification and miscalculation issues
Surgent's Hiring New Workers and Payroll Taxes
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Online
2.00 Credits
Member Price: $99
Form W-4 Form I-9 Form W-9 End-of-year compliance Payroll tax returns Unemployment insurance
Surgent's Privacy, Data Security, and AI: Reasonable Precautions in an Unreasonable World
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Online
2.00 Credits
Member Price: $119
Evolving privacy, data security, and professional-responsibility obligations in a rapidly changing threat landscape Modern social engineering risks, including AI-generated phishing, account takeovers, QR code scams, and deepfakes Responsible use of generative AI, emphasizing supervision, judgment, verification, and client expectations Practical safeguards for protecting data, devices, and confidentiality at work, at home, and while traveling
Surgent's Schedule 1-A: Implementing Important OBBBA Deductions for 2025
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Online
2.00 Credits
Member Price: $119
Purpose and organization of Schedule 1-A, Form 1040 Taxpayers who can use Schedule 1-A The relationship of Form 1040 and Schedule 1-A Calculating modified adjusted gross income (MAGI) on Part I, Schedule 1-A The tip deduction, calculated on Part II, Schedule 1-A The overtime deduction, calculated on Part III, Schedule 1-A The car loan interest deduction, calculated on Part IV, Schedule 1-A The senior deduction, calculated on Part V, Schedule s1-A Phase-outs at higher levels of income
Surgent's What Tax Practitioners Need to Know About Medicare
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Online
2.00 Credits
Member Price: $99
Eligibility for Medicare How to apply for Medicare Introduction to Parts A, B, C, and D of Medicare Payments for Parts B and D of Medicare: the higher costs imposed on higher income beneficiaries Late enrollment penalties Medicare Advantage in lieu of original Medicare The Affordable Care Act’s impact on Medicare Legislative and regulatory developments
Employee Theft: Understanding the Why and Preventing the Loss with Terry Shulman
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Online
2.40 Credits
Member Price: $99
Employee Theft Prevention
Fraud Assessment for Small and Medium Sized Businesses
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Online
4.00 Credits
Member Price: $149
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
Ethics - A Line in the Sand; Implications for Daily Business
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Online
4.20 Credits
Member Price: $149
Recognize the underlying drivers of individual ethical behavior Identify the relationship between ethics and integrity Highlight ethical trends in businesses throughout the world Review high profile ethics lapses in recent years
Create Measures in Power BI that Define Your Metrics
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Online
4.00 Credits
Member Price: $149
The major topics that will be covered in this class include:Introduction to DAX: Understanding the fundamentals of DAX and its role in Power BI.Advanced DAX Formulas: Delving into complex DAX functions and formulas for creating sophisticated measures.Time Intelligence in DAX: Exploring time-based functions to analyze data over different periods.Validating Measures with DAX: Techniques for ensuring accuracy and reliability in your DAX measures.Using PivotTables for Measure Validation: Employing PivotTables in Power BI to test and confirm the effectiveness of DAX measures.
Creative Strategies for Buying, Selling, or Gifting a Business
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Online
8.00 Credits
Member Price: $250
Valuation methods for business interests Stock purchase versus asset purchase Estate transfer and tax considerations Gifting strategies for business interests Trusts and partnerships in business transfers Self-canceling installment notes in transactions Transferring S corporation stock to trusts Business interest transfer with Employee Stock Ownership Plan (ESOP)
Untying the Knot: Taxes & Divorce
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Online
8.00 Credits
Member Price: $239
The major topics that will be covered in this course include:Filing Status: Determining the correct filing status during and after divorce.Qualified Domestic Relations Orders (QDROs): Tax implications of dividing retirement accounts.Back Taxes: Strategies for addressing unpaid tax liabilities during and after divorce.Offers-in-Compromise & Installment Agreements: Resolving tax debts with the IRS.Currently-Not-Collectible Status: Understanding when and how to use this option.Innocent Spouse & Injured Spouse Relief: Protecting clients from unfair tax liabilities.Lien Discharges & Subordinations: Managing IRS liens on property during divorce.Reasonable Compensation: Evaluating fair compensation in divorce-related business valuations.Case Studies: Explore unusual and complex tax issues in divorce through real-world examples.
How to Audit: Property, Plant, & Equipment
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Online
2.00 Credits
Member Price: $89
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.
2026/27 Single Audit Update
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Online
1.00 Credits
Member Price: $39
2024 Uniform Guidance overhaul Increase in Single Audit threshold to $1 million Audit planning and execution impacts 2025 AICPA GAS/Single Audit Guide (Appendix B) updates Audit efficiency and compliance considerations
Common PCAOB Themes in ITGC Inspections
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Online
1.00 Credits
Member Price: $55
The major topics that will be covered in this course include:Recurring PCAOB inspection themes related to Information Technology General Controls.ITGC audit approaches.Inspection patterns tied to evidence quality, professional skepticism, control clarity, scoping decisions, SOC reliance, and reviewer judgment. How inspectors evaluate ITGC workpapers.How recurring signals of weak documentation or unsupported assumptions increase inspection risk.
Creating Terrific Equity Compensation Plans: Beware of the Pitfalls
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Online
2.00 Credits
Member Price: $89
Why most equity compensation plans fail? Complexity of GAAP accounting for equity compensation plans Tax implications of equity compensation plans Who and how an equity compensation plan should be administered? Compliance issues to consider Recommendations to design a better equity compensation plan
Monthly Federal Tax Updates - January 2027
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Online
2.00 Credits
Member Price: $89
The major topics that will be covered in this course include:Current individual tax issuesCurrent business entity tax issuesAny current tax legislation occurring during the periodOther issues affecting the profession, including IRS procedure, current cases, payroll, and other federal tax issues
Advanced IT Audit & Real-World Testing
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Online
3.00 Credits
Member Price: $109
Information Technology General Controls (ITGC) Testing Audit Execution Workpapers
Accounting and Auditing Update 26-27
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Online
2.00 Credits
Member Price: $175
• Review of new accounting standards issued in 2025 and 2026 • Applicable changes to accounting for government grants and crypto currency • Compilation and review standards and interpretations (SSARS) • Auditing standards including a deep dive into the quality management standards
Accounting and Tax Ethics: Standards, Issues, & Case Studies 26-27
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Online
4.00 Credits
Member Price: $175
• AICPA Code of Professional Conduct • Threats to compliance with Code of Ethics • Updated Statement of Standards for Taxpayer Services (SSTS) • Ethical challenges in selecting appropriate GAAP alternatives
Fraud—How to Find, How to Prevent 26-27
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Online
4.00 Credits
Member Price: $175
• Fraud and its impact on our clients • Fraud prevention • Internal controls • Fraud risks • Fraud prevention tips