CPE Catalog & Events
Surgent's Integrated Planning, Forecasting, and Budgeting for Organizational Success
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Webcast
4.0 Credits
The keys that develop a plan into an actionable document The major difference between planning and budgeting Strategic planning The business plan The people plan The marketing plan Capital and technology plans
Webcast: AI — It’s Here and It’s Time to Get On Board 26-27
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Webcast
8.0 Credits
An overview of AI. What it is and how it works. How AI fits into the technology landscape. A look at how Artificial Intelligence is used now and what the future holds.
Webcast: K2's Excel Essentials for Staff Accountants 26-27
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Webcast
8.0 Credits
Best practices for creating and working with Excel workbooks
Surgent's Social Security and Medicare: Planning for You and Your Clients
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Webcast
8.0 Credits
Legislative developments A full chapter devoted to determining the best planning options for maximizing joint Social Security benefits Retirement benefits: Amount of benefits in various circumstances; how the amounts are distributed within the family unit Qualification: Has the client retired? How business entities may be used for Social Security advantage Income taxation of Social Security: avoidance tactics Spousal benefits: Should a spouse return to work? What benefits does a spouse have and when and how do they relate to benefits decisions by the client? When can hiring the spouse increase overall benefits? Why should both spouses qualify for survivor benefits? Disability benefits When to start Social Security benefits: Advantages and disadvantages at ages 62, full retirement age, and 70 Coordinating benefits: Should you take Social Security first and higher-balance IRA distributions later, or take IRA balances first and enhanced Social Security benefits later? Pensions: Distribution strategies; how to use the minimum distribution rules in concert with Social Security benefits IRAs: Is it time to convert to a Roth? Medicare, Part D prescription drugs: what retirees need to know
Surgent's Understanding S Corporation Taxation: Shareholder Basis, AAA, and Retained Earnings
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Webcast
2.0 Credits
S corporation earnings layers Observations on earnings layers S corporation basis calculation IRC 351 transactions Four loss tiers Appreciated property distributions
Surgent's What Tax Practitioners Need to Know About Medicare
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Webcast
2.0 Credits
Eligibility for Medicare How to apply for Medicare Introduction to Parts A, B, C, and D of Medicare Payments for Parts B and D of Medicare: the higher costs imposed on higher income beneficiaries Late enrollment penalties Medicare Advantage in lieu of original Medicare The Affordable Care Act’s impact on Medicare Legislative and regulatory developments
Webcast: ACPEN: SSARS Essentials: Best Practices for Review, Compilation, and Preparation Engagements
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Webcast
4.0 Credits
The SSARS landscape Review engagements Compilation engagements Preparation engagements Selecting from the menu of SSARS engagements AICPA quality management standards Independence and other ethical considerations Considerations when changing the level of service Pitfalls to avoid Best practices to adopt
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
Webcast: AI — It’s Here and It’s Time to Get On Board 26-27
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Webcast
8.0 Credits
An overview of AI. What it is and how it works. How AI fits into the technology landscape. A look at how Artificial Intelligence is used now and what the future holds.
Webcast: K2's Excel Essentials for Staff Accountants 26-27
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Webcast
8.0 Credits
Best practices for creating and working with Excel workbooks
Webcast: ACPEN: Private Company Simplified GAAP Alternatives
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Webcast
2.0 Credits
Guidance, related to "plain vanilla" interest rate swaps that convert variable into fixed rate debt and other derivatives Guidance related to amortization and impairment of goodwill Guidance related to separately recognizing intangible assets from goodwill in a business combination Guidance related to lease accounting and revenue recognition options
Webcast: ACPEN: Finding the Right Fit: An Exploration Financial Reporting Options for SMEs
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Webcast
4.0 Credits
Unique needs of SMEs The menu of available frameworks Exploration of specific SPFs U.S. GAAP provisions for SMEs Considerations when selecting a framework Audit, review, and compilation implications Pitfalls to avoid Best practices to adopt
Webcast: ACPEN: Internal Controls for Small and Medium-Sized Entities
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Webcast
1.0 Credits
Overview of controls Preventative controls Detective controls Controls for SMEs
Webcast: ACPEN: Internal Control Frameworks for Single Audit
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Webcast
1.0 Credits
COSO 2013 Update Yellowbook Accounting
Surgent's Annual Update for Defined Contribution Plans
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Webcast
2.0 Credits
Common risks and pitfalls associated with defined contribution plans Nuances of the fair value disclosures New reporting and disclosure requirements for the current year Results of DOL Audit Quality Study
Surgent's Unique Tax Attributes of Different Entity Types
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Webcast
2.0 Credits
Considerations for a small business owner Self-employment taxes Guaranteed payments to partners QBI deductions: Section 199A Built-in gains tax: S corporations Excess passive income tax: S corporations PTE elections: S corporations and partnerships Taxation of fringe benefits: S corporations Double taxation of C corporation dividends Taxation of limited liability companies Which entity to choose?
Surgent's The Most Critical Challenges in Governmental Accounting Today
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Webcast
4.0 Credits
The implementation of GASB No. 103 on financial reporting model improvements GASB No. 104 addressing disclosure of certain capital assets Impacts of recently applied standards, recently issued implementation guide questions, and additional GASB projects (e.g., subsequent events)
Surgent’s Weekly Expert Hour
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Webcast
1.0 Credits
Each week’s topics will change based on the most critical issues affecting financial professionals
Surgent's Navigating AI Compliance: The EU AI Act for U.S. Finance and Accounting Leaders
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Webcast
2.0 Credits
Introduction to the EU AI Act: background, objectives, global relevance, and extraterritorial scope Key provisions and risk classifications: prohibited, high-risk, limited-risk, and general-purpose AI systems; prohibited AI practices Compliance requirements for high-risk AI systems: technical documentation, data governance, and human oversight requirements; importance of risk management and transparency obligations Practical steps for U.S. professionals: strategies to align with EU compliance standards; anticipating future regulatory developments
Webcast: ACPEN: Transition from SSAE 16 to SSAE 18
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Webcast
1.0 Credits
SSAE 18 Intent Impact of Change Subservice Organization Modifications of SSAE 18 Monitoring Risk Assessment Complimentary Controls Evidence