CPE Catalog & Events
Surgent's Information Security and Privacy
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Webcast
2.0 Credits
Covered entities and permitted uses and disclosures NIST framework Threat agents and attacks Cybersecurity risks Threat modeling and threat landscape Vulnerability management Layered security and defense-in-depth Protection of confidential data
Webcast: K2's Top PDF Features You Should Know 26-27
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Webcast
1.0 Credits
Converting documents to the PDF format
Professional Issues Update & Arizona Ethics - Flagstaff
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Flagstaff
5.0 Credits
Ethics Major Subjects Final Circular 230 rules for CPAs who prepare returns or provide tax opinions. State law governing the practice of accounting. - State Board of Accountancy rules. AICPA Code of Professional Conduct. AICPA Statements on Standards for Tax Services. Preparer penalties. Professional liability in tax practice. Current practice and ethics issues.
Surgent's Preparation and Compilation Engagements Under the SSARS
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Webcast
4.0 Credits
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 Annual Tax-Planning Guide for S Corporations, Partnerships, and LLCs
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Webcast
8.0 Credits
Update on latest cases, rulings, and regulations including the final regs Provisions of Revenue Procedure 2022-19: Relief for S corporations Legislative update on retirement plan changes of the SECURE Act 2.0 How to handle liabilities of LLCs Planning opportunities and pitfalls in determining basis and amounts at risk -- recourse and nonrecourse debt issues for LLCs, and much more Section 199A pass-through deduction planning Partnership planning -- Structuring partnership distributions and transfers of interests Optional basis adjustments -- §§754 and 732(d) Planning for the utilization of §179 and for the scheduled phase out of bonus depreciation Basis, distribution, redemption, and liquidation issues of S corporations Compensation in S corporations Sale of a partnership -- the best planning concepts What you need to know about family pass-throughs -- Estate planning, family income splitting, and compensation planning Partnership and LLC allocations A brief look at possible future changes to the taxation of pass-through entities The who, what, when, where, and how of the new FinCEN BOI reporting requirements
Surgent's Assessing the Risk of Fraud in a Financial Statement Audit
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Webcast
8.0 Credits
The fraud landscape in the United States Fraud risk procedures as updated by recently issued standards Most likely fraud types found in small to mid-sized entities Internal controls to prevent and detect fraud What to do when fraud is identified or suspected Case studies based on recent frauds Cyber fraud schemes and how to prevent and detect them Analytics that can be used as fraud risk procedures Assessing the risk of grant fraud in a Single Audit
Surgent's Audits of 401(k) Plans: New Developments and Critical Issues
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Webcast
8.0 Credits
Proper planning of benefit plan audit engagements and developing audit strategy while improving overall efficiency Common pitfalls in planning and detailed audit procedures Changes affecting 401(k) plans, including recently issued SASs Common mistakes as noted in peer reviews and DOL inspections
The Best Federal Tax Update Course by Surgent
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Webcast
8.0 Credits
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 Sale of Passthrough Entity Interests and Net Investment Income Tax - analyze the tax implications of selling interests in passthrough entities, including relevant examples, and how the Net Investment Income Tax (NIIT) applies to these transactions 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 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
Surgent's Section 529 Plans: A Comprehensive Guide
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Webcast
2.0 Credits
529 plan structure, requirements, and tax treatment Qualified education expenses, K–12 allowances, and student loan limits Contribution rules, gift-tax interactions, and the five-year election Distribution rules, penalties, and coordination with financial aid State tax considerations and recapture issues SECURE Act 2.0 529-to-Roth IRA rollover provisions Grandparent-owned 529 plans and FAFSA implications Multigenerational and dynasty 529 planning strategies Common challenges, risks, and practical decision frameworks
Surgent's Taxation of Tips and Overtime Under OBBBA
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Webcast
2.0 Credits
$12,500 deduction per individual for qualified overtime pay Payment of overtime under the Fair Labor Standards Act (FLSA) Calculating the “premium portion” of the extra half-time pay Social Security and Medicare withholding Employer furnishing the record of qualified overtime compensation to employees Definition of a qualified tip IRS list of traditionally-tipped occupations $25,000 deduction for reported tips The transition rule allowing employers to indicate the approximate amount designated as tips or overtime State tax issues relating to tips and overtime Changes in the W-2 reflecting new employer reporting responsibilities
Webcast: Fiduciary Taxation Part 1: Introduction to Form 1041 26-27
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Webcast
2.0 Credits
Introduction to the Fiduciary Entity and Basic Fiduciary Entity Flowchart Authorities & Disciplines in Fiduciary Accounting & Taxation Fiduciary Tax Rates and Brackets Introduction to Subchapter J 5 Basic Rules & Concept of Fiduciary Taxation and Steps to Calculating the Income Taxation of Trusts & Estates Use of a Tax Spreadsheet
Webcast: Acquisitions for Business Growth: Strategy, Integration and Due Diligence 26-27
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Webcast
4.0 Credits
Valuing businesses Negotiate the right price Understand the keys to effective and efficient due diligence Prepare and review agreements Plan and execute an effective integration Key considerations when selling a business
Webcast: Consolidation Accounting 26-27
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Webcast
4.0 Credits
Consolidation accounting framework Voting control Variable Interest Entities Business combinations Control case examples Business combination case examples Disclosures
Webcast: How Fraud Can Affect Smaller Organizations 26-27
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Webcast
4.0 Credits
The reasons for fraud Fraudulent acts that are initiated against smaller organizations Methods to stop fraud attempts against small businesses
Webcast: August 2026 AI Update: Current Issues, Future Possibilities
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Webcast
1.5 Credits
Recent changes in major AI languages and their uses New developments in chatbot and prompt query tools for CPAs Major AI breakthroughs in the past 6 months Recommended AI tools for CPAs
Surgent's Comparing and Contrasting Retirement Plans for Small- and Medium-Sized Businesses
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Webcast
2.0 Credits
Factors business owners should take into account when choosing a retirement plan SIMPLE plans Simplified employee pension plans 401(k) plans Defined benefit plans Ensuring eligible employees are covered Employees’ impact on choice of plan Ongoing compliance requirements Establishing a plan after the tax year end Changes to safe harbor 401(k) plans Pooled employer plans Defined benefit plans and cash balance plans
Surgent's Defending Firms: Email Fraud, Cloud Risks, Cyber Insurance, and Remote Work Security
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Webcast
2.0 Credits
Email fraud Phishing attacks Cloud security risks Cyber insurance Securing remote work environments
Surgent's Understanding Partnership Taxation: Debt Allocations
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Webcast
2.0 Credits
Recourse debt allocations Constructive liquidation scenarios Nonrecourse debt allocations Minimum gains and nonrecourse deductions Section 704(c) gains Allocations under 704(c)
Webcast: Fiduciary Taxation Part 2: Fiduciary Accounting & Simple Trusts 26-27
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Webcast
2.0 Credits
Review the Basic Concept of Fiduciary Duty Review the Basic Concept of Fiduciary Accounting Use of a Diagram to Distinguish Income and Principal Calculating Fiduciary Accounting Income Requirements of a Simple Trust Problem Example Spreadsheets Reflecting Fiduciary Accounting and Taxation of Simple Trusts as well as how Depreciation is Handled by a Fiduciary Entity Problem Examples Reflecting a Completed Form 1041 using Spreadsheet Calculations for Fiduciary Accounting and Taxation of Simple Trusts
Webcast: K2's Advanced Topics in Power BI 26-27
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Webcast
2.0 Credits
Creating formulas in Power BI with Data Analysis Expressions