CPE Catalog & Events
Surgent's Compilation Engagements Under the SSARS
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Online
4.00 Credits
Member Price: $159
Relevant sections of SSARS No. 21, Clarification and Recodification SSARS No. 21, Clarification and Recodification, and updates to SSARS No. 21 due to the issuance of SSARS No. 23, Omnibus Statement on Standards for Accounting and Review Services SSARS No. 22, Compilation of Pro Forma Financial Information SSARS No. 24, Omnibus Statement on Standards for Accounting and Review Services – 2018 SSARS No. 26, Quality Management for an Engagement Conducted in Accordance With Statements on Standards for Accounting and Review Services Proposed changes to the SSARS guidance Comprehensive sample engagement work programs for preparation and compilation engagements Prescribed form, specified line item, pro forma, and other engagement variations Complete illustrations of relevant engagement letters, reporting and other required communications for preparation and compilation engagements
Surgent's Controller/CFO Update: Hot Topics Facing Today's Financial Professional
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Online
4.00 Credits
Member Price: $159
Economic update Leadership and management changes because of recent developments, including AI Managing for productivity Hiring the best people for the organization New motivation techniques
Financial & Tax Accounting for Partnerships & LLCs
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Online
4.00 Credits
Member Price: $149
Review of the AICPA financial reporting framework for small and medium-sized entities Integration of these financial reporting approaches with accounting for issues in the formation of partnerships and LLCs Financial accounting issues arising from changes in ownership of partnership and LLCs Financial vs. tax accounting for partnership/LLC capital accounts Review of Section 704(b) substantial economic effect rules and their relation to financial accounting The integration of financial accounting for partnerships/LLCs with the Form 1065 Financial accounting basis for ownership interests vs. tax accounting basis for ownership interests Deferred tax accounting for partnerships/LLCs
Construction Contractors: Auditing Considerations
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Online
4.00 Credits
Member Price: $139
Auditing contractor accounting and revenue from contracts with customers Planning and risk assessment for construction contractors Key controls Substantive procedures for long-term contractors
Forensic Accounting: Finding Hidden Treasure in Tax Returns
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Online
4.00 Credits
Member Price: $149
The major topics that will be covered in this course include:The rules of IRS disclosure of tax informationUnderstanding the role of IRS transcriptsInterpreting the actions of the IRS in transcriptsFOIA requestsAnalyzing tax information and returns for financial leads
Partnership & LLC (Form 1065)—Formation to Liquidation 26-27
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Online
8.00 Credits
Member Price: $329
• Extensive review of the partnership tax laws with an emphasis on any new legislative changes including any TCJA provisions expiring after 2025 • Overview of different forms of business entities including the check-the-box regulations • Formation issues including the mandatory allocation of the §704(c) pre-contribution gain or losses back to the contributing partner/member • Schedule K and K-1 • separately stated versus non-separately stated income and expense items • Detailed Schedule K-1 reporting including the 20% qualified business income (QBI) deduction and 3.8% net investment income tax • Calculating the tax and §704(b) book capital accounts • Substantial economic effect requirement to have special allocations to the partners/members • Allocation of recourse & non-recourse debt on K-1s • Guaranteed payment issues and tax treatment of fringe benefits • Self-employment tax issues and pitfalls • Tax treatment of distributions - cash versus non-cash & liquidating versus non-liquidating • Sales and liquidations (redemptions) of partnership interests • §754 optional basis adjustments and mandatory adjustments
Understanding and Creating an Internal Control System 26-27
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Online
8.00 Credits
Member Price: $329
• Underlying concepts of internal control • Defining where and why controls, policies and procedures are needed • Legacy control measures that are still important for businesses today • Creating control measures that address the use and protection of technology
Building Security and Efficiency With Internal Control
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Online
8.00 Credits
Member Price: $239
The major topics covered in this course include:An overview of control frameworks and conceptsStrategic considerations that can be incorporated into control developmentUnderstanding and controlling risk that arises when organizations change or choose not toThe COSO Internal Control Framework and the COSO ERM Framework
The Best Individual Income Tax Update Course by Surgent
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Online
8.00 Credits
Member Price: $299
Comprehensive coverage of the One Big Beautiful Bill Act Review of key components of President Trump's tax bill, including a tip income exemption, overtime pay relief, Social Security tax exemption, auto loan interest deductibility, SALT deduction modifications, a lower corporate tax rate, restoration of 100% bonus depreciation, immediate R&D expensing, and permanent extension of select TCJA provisions Tariff policy and implementation - analyze the use of tariffs as a fiscal and trade policy tool Digital assets and tax implications - understand the new Form 1099-DA for reporting digital asset transactions, along with updated IRS guidance on cryptocurrencies, NFTs, and broker responsibilities Artificial intelligence - discover how AI and generative tools are transforming tax practices, as well as how the IRS is leveraging AI to enhance audit selection Form 1099-K reporting requirements - understand the evolving IRS thresholds and rules for third-party payment platforms The Gig Economy - examine key tax implications for gig workers, including Independent Contractor vs. Employee classification challenges, reporting responsibilities, and the impact of the 2024 Department of Labor Final Rule on worker status Timely coverage of breaking tax legislation Real Estate professional requirements Review of pertinent cases and rulings affecting taxpayers Practice aids, including all the numbers applicable for the current year -- inflation-adjusted amounts, mileage rates, retirement contributions, and more Advanced practice, reporting, and other issues intertwined with advanced planning and discussion ideas
About the TIGTA: Who Watches the IRS?
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Online
2.00 Credits
Member Price: $89
Major topics covered in this course include:The role of TIGTA in the US tax systemAuditing, investigating, and inspecting and evaluating IRS programs and operationsIdentifying opportunities to improve the administration of tax lawsPromoting integrity, economy, and efficiency in the tax systemResponding to requests from Congress and other external stakeholdersUpholding ethical standards in the accounting professionBuilding trust and confidence in the tax system
Coping With the Growth of Online Fraud
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Online
4.00 Credits
Member Price: $149
The major topics covered in this course include:The actuation of online and other cyber fraudsFraudulent acts that are initiated electronicallyAutomated and employee driven methods that can reduce cyber-fraud risk
Compensation Fundamentals and Pay Transparency: Driving Fairness & Engagement
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Online
1.00 Credits
Member Price: $39
Compensation
Taking the Financial Executive's Leadership to the Next Level
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Online
2.00 Credits
Member Price: $89
Professional/Technical to Business/Behavioral Leader Evolution From Agricultural to Conceptual Age Right Brain Orientation Artificial Intelligence (AI) Perspective to Consider Emotional Intelligence Framework Behavioral Self-Awareness and Self-Management Socially Intelligent Leader/Social Awareness Transformational Leadership
Audit Risk Assessment in Plain English
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Online
2.00 Credits
Member Price: $89
Overview of Audit Risk Assessment AICPA's clarified Risk Assessment Standards SAS 145 Assessing the Entity's Environment
Change Management: Your Leadership Role for Aligning Profits & Culture
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Online
2.00 Credits
Member Price: $89
Why professional agility is critical, and how to develop it Foundational models for change management Proven strategies to prepare for change as individuals, teams & organizations Implementing change: A how-to look Leading through change for success of all involved
Crypto, Blockchain and Taxes
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Online
2.00 Credits
Member Price: $89
Understanding Blockchain and Cryptocurrency Major Features, Benefits and Risks of Blockchain and Cryptocurrency Tax Strategies for Cryptocurrency Transactions and Compliance Implementing Blockchain in Business Accounting Systems Navigating Estate Planning with Digital Assets
Data Analytics: Practical Insights for Today's Accountant
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Online
2.00 Credits
Member Price: $89
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
Fraud Risk Management
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Online
2.00 Credits
Member Price: $89
Fraud risk management Fraud risk assessments Data analytics Fraud risk management tools
Progressive Management Accounting
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Online
2.00 Credits
Member Price: $89
A taxonomy of accounting: tax, financial, managerial A spectrum of direct and indirect absorption costing Fact-based Data with Activity Based Costing (ABC ) Why do we need advanced management accounting techniques, such as ABC? How the ABC cost assignment network structure connects costs to products and sales channels Learn to use ABC to manage product, service-line, channel, and customer profitability Understand two views of costs: (1) process view versus (2) product view Comparing ABC with time-driven ABC, resource consumption accounting (RCA), lean accounting, and other costing techniques Operational Costing to Optimize Process Costs - How driver-based budgets and rolling financial forecasts lead to productivity improvement and cost reduction Applying “Attributes” to assess ”value-added costs” and “costs of quality (COQ)” The Shift in ROI’s Source from Tangible to Intangible Assets Increasing the ROI from information – with Corporate Performance Management (CPM) as a Value-Multiplier Accelerating the Rate of Adoption for Implementing and CPM Understand the barriers that slow the adoption rate of CPM: technical, misperceptions, model design, and social / cultural How to overcome behavioral resistance to change
Ethical Standards in Tax Practice: Circular 230 and Compliance
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Online
2.00 Credits
Member Price: $89
Conflicts of Interest in Tax Practice Client Confidentiality and Ethical Obligations Due Diligence as to Accuracy Ethical Considerations of Contingent Fees Filing Amended Returns: Balancing Corrections and Consequences Client Pressure and Ethical Challenges Circular 230: Diligence and Competence Requirements