CPE Catalog & Events
Surgent's Recent Changes in Workplace Regulations: Overtime, Non-compete Agreements, and Employee/Independent Contractor
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Online
2.00 Credits
Member Price: $99
Final Rule - Employee or Independent Contractor Classification Under the FLSA: the multifactor “economic reality” test; What analysis guides whether a worker is an employee or independent contractor under this final rule? Can a worker voluntarily waive employee status and choose to be classified as an independent contractor? Are any of the economic reality factors adopted in this rule more important than others when evaluating a worker’s employment status? How does the final rule explain “extent to which the work performed is an integral part of the employer’s business?” The Federal Trade Commission’s Decision on Non-compete Agreements: impact on new and existing non-competes; treatment and definitional terms for senior executives; definition of a non-compete clause; definition of a “worker” New Overtime Rules: exemptions from minimum wage and overtime pay requirements for executive, administrative, professional, outside sales, and computer employees; increases in the standard level and the highly compensated employee total annual compensation threshold; new mechanism allowing for the timely and efficient updating of the salary and compensation thresholds Current status of DEI (diversity, equity and inclusion) rules
Surgent's Tax Research
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Online
2.00 Credits
Member Price: $99
Tax code hierarchy Organization of an Internal Revenue Code section Special rules for IRC citation Citing other primary authority Private letter rulings Primary vs. secondary authority Secondary sources of authority Steps in the tax research process Research memoranda
Foundations of IT Audit for CPAs
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Online
3.00 Credits
Member Price: $109
IT Audit Fundamentals ITGCs, Risk Assessment Application Controls
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
Common Yellow Book & Single Audit Deficiencies
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Online
4.00 Credits
Member Price: $149
Common peer review deficiencies in Yellow Book engagements Common peer review deficiencies in Single Audit engagements Yellow Book requirements (independence, CPE, reporting) Single Audit compliance requirements Internal controls over compliance Compliance testing and major program determination Root causes of audit deficiencies and prevention strategies
Operations Level Internal Control
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Online
4.00 Credits
Member Price: $149
The major topics covered in this course include:An overview of controls that drive proceduresConsiderations for procedural control developmentUnderstanding and controlling risk that arises when organizations change
Finance and Innovation: Reinvent Your Organization and Dept.
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Online
8.00 Credits
Member Price: $239
The major topics that will be covered in this course include:What is innovation?The different forms of innovation, e.g., sustaining and disruptive.The five discovery skills needed to be innovative?The value of why we need to find ways to say, “Yes!” How to change your processes, rules and departments to be more innovative? Lessons learned from innovative businesses with examples.How does innovation happen and how to make innovation stick?The need to improvise and embrace broad experiences.
Form 1040 Individual Income Tax Prep
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Online
8.00 Credits
Member Price: $250
Overview of Form 1040 and filing requirements Filing status and dependent rules Income reporting, including wages, interest, and dividends Adjustments to income Standard vs itemized deductions Common individual tax credits Introduction to Schedule C and Schedule E Preparer responsibilities, due diligence, and Circular 230
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
Mastering the Excel Lookup Functions
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Online
2.00 Credits
Member Price: $89
The major topics that will be covered in this class include:A review of the various lookup functions, beyond VLOOKUPLearn which lookup works best for your situationHow to apply the many lookup functionsDiscover advanced lookup techniques like nested lookups, approximate matching, and handling errors effectivelyAn in-depth review of the following functions:VLOOKUP / HLOOKUPXLOOKUPMATCH / INDEXXMATCHINDIRECTFILTERSORT / SORTBYUNIQUEAn overview of some newer functions
Making Effective Decisions When You Can’t Get Everything You Want
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Online
2.00 Credits
Member Price: $89
Decision-making fundamentals Cost-volume-profit refresher Optimization analysis Constraint mitigation strategies Coping with incomplete information Solver and other Excel capabilities Qualitative considerations
Securing Your Data with a Password Management App - Updated
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Online
2.00 Credits
Member Price: $89
The major topics covered in this course include:Introduction to the world of password management apps and what makes them so secureReview and demonstration of top selling password management appsSoftware features that will be reviewedPassword generationEmergency user accessEntity vs. individual password managementDesktop vs. cloud basedMulti device synchronizationPII (personally identifiable information) forms fillerCredit card storageDigital data vault
Taxation of Business Entities
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Online
2.50 Credits
Member Price: $99
Types of business entities (Sole proprietorship, Partnership, Corporation, Limited Liability Company and Limited Liability Partnership) Considerations in choosing a business entity, including taxes, limited liability protection, management & control, funding options & opportunities, tax consequences for the owners and the business. Future tax considerations that will impact various business entities.
Leading for Well-Being: Building Resilient Teams & Thriving Workplaces
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Online
3.50 Credits
Member Price: $129
The Importance of Mental Wellness in Leadership Recognizing and Preventing Burnout Building and Sustaining Resilient Teams Leading by Example: Self-Care and Continuous Growth
Firm Ethics—A Practical Approach 26-27
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Online
4.00 Credits
Member Price: $175
• AICPA Code of Professional Conduct • Ethics requirements for CPA firms
Shorten Month-End - Closing Best Practices
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Online
4.00 Credits
Member Price: $149
Trends in financial statement closings including the Quick Close, Soft Close and Virtual Close Review and discuss information systems headaches that slow you down Work through examples of close cycle "time killers" and how to resolve them Get inventory and cost of sales under control Identify the improvement projects that will yield the biggest benefit
Comprehensive Passive Activity Losses (PAL) 26-27
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Online
8.00 Credits
Member Price: $329
• Overview of the four loss limitation rules and how the PAL rules interact with the other limitations • Definition of a PAL including a detailed review of the 7 determining factors contained in the Treasury Regulations with a review of several recent court decisions that interpret this regulation • Impact of PAL rules on real estate ownership • Learn the six Nonshelterable Passive Activity (NOPA) rules that act as anti-abuse rules to the PAL rules • Discuss how the PAL rules impact tax credits • Discuss tax elections and planning techniques associated with PALs
GAAP Update 26-27
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Online
8.00 Credits
Member Price: $329
• Equity method investments and joint ventures • Changes in U.S. GAAP financial statement presentation and disclosure requirements • Accounting and disclosure for crypto assets • Various other Accounting Standards Updates (ASUs) issued during 2023 through 2026 • FASB Technical Projects and Agenda, including recently exposed Proposed ASUs
Tax Planning for Sole Proprietors & Other Business Owners 26-27
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Online
8.00 Credits
Member Price: $329
• An overview of the business-related tax changes in the One Big Beautiful Bill • Using the independent contractor rules and hobby loss rules to ensure the activity is a trade or business • Reviewing Schedule C deductions for travel, meals, transportation, employee fringe benefits, costs of goods sold, depreciation, and home offices • Maximizing the benefits from 1040 deductions for Keogh plans, Solo 401(k)s, Simplified Employee Pension (SEP) plans, and SIMPLE plans • Taking advantage of the self-employed health insurance deduction and the qualified business income (QBI) deduction • Avoiding the at-risk and passive activity loss limitations • Making the right business entity election • In-depth coverage of what advisers of sole proprietors and single-member limited-liability-company owners need to know
Entertainment, Meals & Travel Expenses: Review and Update
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Online
2.00 Credits
Member Price: $89
The major topics that will be covered in this class include:Definition of what qualifies as an entertainment expenseStrategies to deduct business entertainment expensesDeductibility of mealsSituations not subject to the 50% meals and entertainment reductionHow to handle automobile issues related to employer-provided parkingProper accounting for deductible vs. non-deductible expendituresThe four steps to analyze business expensesThe latest federal legislation, cases and rulings