CPE Catalog & Events
Understanding Apportionment for a Multistate Business 25-26
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Online
2.00 Credits
Member Price: $99
Apportionment Formulas Sourcing Rules for service income and income from intangibles Throwback and throw-out and when they apply Apportionment applied to flow-through entities and sole proprietorships Learn about Alternative Apportionment
Ethics: Critical Thinking, Case Studies and Fraud
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Online
4.00 Credits
Member Price: $225
AICPA Code of Professional Conduct CPA responsibilities and AU-C 315 The new AICPA Ethics Codification Disciplinary cases and actions CPA Vision Seminal events The impact of ethical and unethical conduct on our profession
Surgent's Understanding Partnership Taxation: Types of Basis, Contributions, and Distributions
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Online
4.00 Credits
Member Price: $159
Three different types of basis Contributions of property IRC 704(b) – Capital Accounts and Special Allocations Contributions of property and debt Contributions of services IRS Notice 2020-43
Let's Meet at the Intersection of Fraud and Ethics
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Online
4.00 Credits
Member Price: $159
Examination of actual frauds Discussion of internal controls that could have prevented frauds Contemplation of epiphanies for your own professional scenarios The AICPA Code of Professional Conduct Other elements of professional conduct and compliance with professional standards
Are You Up For the Challenge? Test Your Skills as a Quality Control Reviewer
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Online
4.00 Credits
Member Price: $159
AICPA professional standards EQCR expectations Firm-specific considerations Best practices for reducing the frequency of review points Best practices for mitigating the severity of review points Examples of common EQCR deficiencies The impending influence of SQMS No. 1, SQMS No. 2, SAS 146, and SSARS 26 An interactive, hands-on EQCR simulation
The Big Beautiful Bill: Tax Reform 2025 and What's Ahead
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Online
4.00 Credits
Member Price: $129
Extension of individual TCJA provisions Expansion of IRC Section 199A Bonus depreciation and Section 179 updates Changes to the standard deduction and personal exemptions Child tax credit revisions Business interest deduction limits Estate and gift tax thresholds International tax changes and foreign surtax provisions Creation of Trump Accounts and expansion of 529 plans 1099 reporting threshold changes and other administrative updates
Auditing Financial Statements of ERISA Plans
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Online
4.00 Credits
Member Price: $225
Auditing the statement of net assets available for benefits Types and classification of common plan investments Plan investment audit procedures based on type of audit and risk assessment Auditing the statement of changes in net assets available for benefits Audit procedures at the participant level required for investment gains (losses), contributions and benefit payments or withdrawals Presentation and disclosure requirements in accordance with GAAP Audit considerations related to related parties, parties in interest, prohibited transactions, a plan's tax status, and Form 5500 and Form 11-K filers
How Fraud Can Affect Smaller Organizations
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Online
4.00 Credits
Member Price: $149
The major topics included in this course include:The reasons for fraudFraudulent acts that are initiated against smaller organizationsMethods to stop fraud attempts against small businesses
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
Surgent's Navigating Your Client Through the IRS Appeals Process
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Online
4.00 Credits
Member Price: $159
Preparing a valid Appeals Protest for small case requests when tax, penalties, and interest for each period are $25,000 or less Writing and filing a Formal Protest, including required information Alternative Dispute Resolution options available to clients Negotiation and time limitations Preparing and submitting a Tax Court petition to preserve a client’s rights
Critical Thinking Skills: Prevent Mistakes Now
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Online
2.00 Credits
Member Price: $109
Critical Thinking Communication
Ethics of AI: A CPA's Guide
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Online
2.00 Credits
Member Price: $89
The major subjects that will be covered in this course include:A primer on AI technology applications in the accounting professionEthical dilemmas that originate from the use of AI by CPAsPractical guidelines for using AI technology ethicallyStep by step guide for creating an AI usage policy for your organizationReview of a variety of reference materials to assist you in using AI ethically
Not Just Your Everyday FASB Update
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Online
4.00 Credits
Member Price: $159
Analysis of relevant GAAP provisions Reminders regarding the continuing importance of ASC 606 for revenue recognition Fresh perspectives of lease accounting in the wake of ASC 842 implementation Overview of U.S. GAAP alternatives for certain entities Summary of selected, salient standards for today’s audit, review, and compilation engagements
Forensic Accounting: Investigating Divorce Cases
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Online
4.00 Credits
Member Price: $149
The major topics that will be covered in this course include:The role of a forensic accountant in divorce proceedingsThe marketing of forensic accounting services to family law attorneysHow to conduct a financial investigationCommon areas to uncover hidden assets or incomeThe basic calculations in evaluating marital assetsTestifying in depositions and divorce court
Ethics, Tax Practice & Understanding Circular 230
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Online
2.00 Credits
Member Price: $89
The major topics that will be covered in this course include:Importance of ethics in tax practiceOverview of Circular 230 and its application to tax practitionersCommon ethical violations and penaltiesProcedures to promote compliance with ethical standardsReal-life scenarios illustrating ethical decision-making in tax preparationCircular 230 provisions related to tax return preparation and representationBest practices for maintaining professional integrity and compliance
Finding Errors in Excel Spreadsheets
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Online
2.00 Credits
Member Price: $89
The major topics that will be covered in this class include:Understanding Common Excel Errors: Gain insights into the most common types of errors encountered in Excel, including formula errors, reference errors, and logic errors.Advanced Formulas and Functions: Learn to use advanced Excel functions and formulas that are crucial for error detection and data analysis.Data Validation Techniques: Master the art of data validation to prevent errors before they occur. This includes setting up data validation rules and using conditional formatting to highlight potential inaccuracies.Error Tracing and Auditing Tools: Delve into Excel's auditing tools to trace and fix errors. Learn to use Trace Precedents, Trace Dependents, and the Error Checking tool effectively.
The Controllership Series - The Controller's Skillset
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Online
1.00 Credits
Member Price: $79
Accounting Finance Skills
Revenue Recognition - Recognize Revenue
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Online
1.00 Credits
Member Price: $59
Revenue Recognition Accounting
IRS Cybersecurity Checklist
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Online
2.00 Credits
Member Price: $109
Defining Cybersecurity and Cyber Risks Implications of Cybercrime Cyber Attack Trends Landscape of Cyberattacks Laws and Regulations Security Standards and Frameworks Cybersecurity Roadmap
Fraud Case Studies: Professional Misbehavior in the 21st Century
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Online
4.00 Credits
Member Price: $159
AICPA Code of Professional Conduct Understand factors that allowed selected frauds to occur Recognize controls that may have prevented or mitigated selected frauds Consider application of these lessons to circumstances you encounter in your professional endeavors Apply ethical guidance to scenarios that accounting professionals may encounter in public practice