CPE Catalog & Events
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Surgent's Excel Budgeting Ideas
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Online
2.00 Credits
Member Price: $99
Set up an in-cell drop-down list of budget methods Change the calculations in the cells based on the selected budget method Use names in worksheets
Surgent's Food, Beverage, and Entertainment Expensing
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Online
2.00 Credits
Member Price: $99
The 50% deduction for meals that are ordinary and necessary in carrying on a trade or business Elimination of the temporary rules that applied for 2021 and 2022 which allowed for 100% deductibility for ordinary and necessary business-related meals When meals are still 100% deductible IRS rules relating to the nondeducibility of activities considered entertainment or amusement What constitutes entertainment/amusement for tax purposes? When employers may deduct food and beverages provided to employees 50% deductibility for occasional employee meals and for overtime meals 50% deductibility for business meals during business meetings Business meals incurred during business travel Invoice meals separately from entertainment
The Essential FASB Update with Renee Rampulla
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Online
4.00 Credits
Member Price: $149
Hot GAAP topics Income Tax Disclosures Crypto Assets Governmental Grants Interim Reporting Lease Standard Post Implementation Review
Leading and Managing the Accounting Department
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Online
4.00 Credits
Member Price: $149
Accounting Leadership Management
Beyond the Basics of SSARS and Nonattest Services: Are You Certain You Are in Compliance?
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Online
8.00 Credits
Member Price: $250
Preventing malpractice claims related to nonattest accounting services Identifying and safeguarding independence threats when issuing attest reports Establishing an understanding with the client regarding non-audit services Defining the varying levels of responsibility for accountants performing non-audit services Performing compilations and reviews effectively and efficiently, including nature and extent of documentation considerations Practice performing analytical review procedures appropriately, including developing proper advance expectations for review engagements Properly considering going concern, subsequent events, and other disclosure matters Common issues related to peer reviews, including recurring reporting problems Applying financial analysis best practices to help your clients better interpret their financial results
Business Dissolution & Ownership Changes
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Online
0.00 Credits
Member Price: $239
The major topics that will be covered in this course include:Planning the Exit or Ownership ChangeChoice of transaction structureAsset sale vs. equity sale vs. redemption vs. liquidationBuy-sell agreement design and valuation implicationsCore Basis ArchitectureInside vs. outside basisPartnership liability allocations under Section 752S corporation stock basis and debt basis limitationsSales and Transfers of Ownership InterestsPartnership interest sales and Section 751 hot assetsS corporation stock salesDeath, Section 1014 basis adjustments, and successor-owner issuesPotential Section 1202 considerations where relevantLiquidations and DissolutionsPartnership liquidating distributions under Sections 731, 732, and 736S corporation liquidations under Sections 336 and 331Treatment of cash, property, liabilities, and built-in gain or lossRedemptions and Internal Ownership ShiftsSection 302 testsSection 301 fallback treatmentCross-purchase vs. redemption economics and tax consequencesRestructuring and Entity ModernizationF reorganizationsPre-sale and post-sale restructuring considerationsBasis and attribute preservation issuesSpecial SituationsTransfers incident to divorce under Section 1041Suspended losses and carryover basis issuesGoodwill and Section 197 intangiblesFamily and related-party complicationsAncillary Tax ConsequencesSection 1411 NIITState tax nexus, trailing nexus, and dissolution-related state filingsTransfer tax and valuation overlap where applicableFinal-Year Reporting and ComplianceFinal Forms 1065 and 1120-SForm 966 and related dissolution filingsEIN closure and administrative wrap-upPractical reporting checklistsValuation of Closely Held InterestsRev. Rul. 59-60 principlesDLOM and minority discountsSection 2703 and buy-sell agreement enforceability for transfer tax purposes
Financial Statement Presentation, Disclosure, and Analysis
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Online
8.00 Credits
Member Price: $239
The major topics that will be covered in this course include:U.S. GAAP and Special purpose frameworksForm and content of financial statements: Balance sheets; Income statements; Statements of cash flows; Retained earnings and/or owners’ equity statements; Comprehensive income; Supplementary informationComparative vs. single-period financial statementsSufficiency of disclosuresIllustrative disclosures frequently encountered in small-to-medium reporting entitiesIndustry-specific nuancesPurposes of financial statement analysis Trend analysis and vertical & horizontal analysisSimple and multivariate regressionAnalysis of metricsAssessment of liquidity, solvency, and profitabilityUsing data visualizationsThe role of qualitative factors
Individual Tax Update: Key Considerations for 2026
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Online
8.00 Credits
Member Price: $250
Individual tax provisions compared for 2025 and 2026 reporting Recent legislative developments, cases and rulings impacting individual taxpayers ACA premium tax credit Passive activities - complete disposition 2027 inflation rates FBAR update Virtual currency and enforcement Property transactions Gross income and deductions
The Ethics of Care in the Workplace
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Online
2.00 Credits
Member Price: $89
The major topics that will be covered in this class include:Ethical Values and PrinciplesCompassionManaging ExpectationsRespect and HumilityAttribution Theory
Getting SASsy - A Look at Recent Auditing Standards
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Online
1.00 Credits
Member Price: $39
Risk assessment (SAS 145) Quality management standards (SAS 146) Predecessor auditor inquiries (SAS 147) Group financial statement audits (SAS 149)
Don't Be Spooked: Mastering Conflict Resolution
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Online
1.00 Credits
Member Price: $39
Employee relations Conflict resolution
Workforce Transformation and Talent Management in 2025
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Online
1.00 Credits
Member Price: $55
To purchase the report referenced in this presentation, or any of the research papers published by CPA Crossings, visit https://www.cpacrossings.com/research. The major topics that will be covered in this course include: Understanding why the traditional pyramid structure is failing firms The inverted pentagon framework and its talent retention advantages Impact of technology and AI on entry-level accounting roles The 6 Ps of Business Model Transformation implementation Accelerating specialized skills acquisition in your workforce Effective knowledge transfer through mentorship and job rotation Technology-driven training and development strategies Best practices from other industries for workforce transformation Building and retaining specialized middle layers of expertise Strategic pricing models to support the pentagon structure
Best-In-Class Recruiting Strategies
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Online
1.00 Credits
Member Price: $39
Recruiting & Retention Talent Management Employee Engagement
Emerging Risks and Resilience - How Accountants and Finance are Leading - Part 2 Technology Disruption, Artificial Intelligence and Cybersecurity
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Online
1.60 Credits
Member Price: $79
Artificial Intelligence Emerging Risks for Acccountants and Finance Cybersecurity Risks
Navigating IRS Authorizations: Understanding Power of Attorney, Form 2848, and Form 8821 - 2 hrs
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Online
2.00 Credits
Member Price: $89
Overview of the IRS collection process and enforcement actions Initial notices, taxpayer rights, and IRS timelines When to use Forms 433-A or 433-B and required documentation Offer in Compromise (OIC): criteria, process, and practical considerations Payment options: installment agreements, partial payment plans, and OIC Advising clients on IRS collections and avoiding penalties Compliance strategies for minimizing tax liabilities Real-world scenarios and examples for tax debt resolution
Internal Control Best Practices
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Online
2.00 Credits
Member Price: $89
Auditing Yellowbook
Transforming Strategic & Financial Management with ChatGPT - Insights for CPAs, CFOs and Controllers
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Online
2.20 Credits
Member Price: $89
Recognize the variety of ChatGPT uses in accounting. Determine how to use ChatGPT. Identify how ChatGPT improves customer, vendor, and industry research. Recognize how ChatGPT aids in financial benchmarking. Identify how ChatGPT can assist in financial analysis, budgeting and forecasting.
Self-Rental Real Estate: Passive Activity & Section 199A
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Online
2.00 Credits
Member Price: $89
The major topics that will be covered in this class include:Definition of self-rental property - both for Sections 199A and 469Self-rental income from directly owned properties and reporting on Form 1040, Schedule E, page 1Self-rental income from indirectly owned (partnerships, S corporations) and reporting on Form 1040, Schedule E, page 2Form 8582 (passive activity)The flow-through entity grouping electionIllustrative examples and consequences of failing to comply with the reporting standardsSelf-rental property and "former passive activities" rules
How AI is Automating Internal Control 26-27
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Online
4.00 Credits
Member Price: $175
• An explanation of Artificial Intelligence (AI) • Specific ways AI is replacing human cognition • What is on the internal control horizon related to AI and other technologies
Income Tax Planning for Bond Investments 26-27
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Online
4.00 Credits
Member Price: $175
• Active versus passive investing • Taxable, tax-exempt, and deferred-tax bonds and the net investment income tax • The tax treatment of bonds purchased at a discount or premium • Bond swap and U.S. Savings Bond strategies