CPE Catalog & Events
Surgent's Top 20 Questions Advisors Ask About the SECURE Acts and Other IRA Rules
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Webcast
2.0 Credits
529 to Roth: who, what, when, and how SECURE Act 1.0 and the 10-year rule Roth IRA beneficiary options Where the stretch IRA really ends The new limitations for spouse IRA beneficiaries The new spouse options for spouse beneficiaries New RMD rules for Roth 401(k)s Overriding the 10-year rule for an eligible designated beneficiary How the age of death affects beneficiary options The new early distribution penalty exceptions Rollovers vs. transfers for spouse beneficiaries Qualified charitable distributions (QCDs) for owners and beneficiaries The “at least as rapidly” (ALAR) rule New reduced rate for excess accumulation penalty on RMD failures How to avoid unlimited accrual of the 6% excise tax How to avoid unlimited accrual of the 25% excise tax Clarifying the definition of disability for an exception to the 10% additional tax The new starting ages for RMDs Designated vs. eligible designated beneficiaries and their options Catch-up contributions for ages 50 and over Catch-up contributions for ages 60 to 63 When the 60-day deadline is missed When the one-per-year rollover limit is about to be broken Retaining qualifications for exceptions to the 10% additional tax
Webcast: K2's Top PDF Features You Should Know 26-27
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Webcast
4.0 Credits
Converting documents to the PDF format
Webcast: ACPEN: Introduction to Yellow Book
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Webcast
2.0 Credits
AICPA Code of Professional Conduct Accounting & Auditing Yellowbook
Webcast: ACPEN: The SECURE Act 2.0 – Planning Opportunities for Employers
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Webcast
1.0 Credits
Implications for Employers Starter § 401(k) plans for small employers Requiring automatic 401(k) enrollment Improving worker access to emergency savings Increasing part-time workers’ access to retirement accounts Statute of Limitations on excise taxes imposed on overcontributions to retirement plans Multiple employer §403(b) plans Automatic portability provisions Other changes in the administration of company retirement plans
Webcast: ACPEN: The Preparation of Form 706 - Line-by-Line
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Webcast
3.0 Credits
Overview of Form 706 and estate tax fundamentals Gross estate valuation and inclusion rules Deductions, credits, and tax computation Portability election and its implications Filing deadlines and procedural requirements Common issues and IRS audit triggers Legislative changes affecting estate taxation
Surgent's Emotional Intelligence
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Webcast
4.0 Credits
Self-awareness Self-regulation & motivation Empathy Managing relationships
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 Hiring New Workers and Payroll Taxes
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Webcast
2.0 Credits
Form W-4 Form I-9 Form W-9 End-of-year compliance Payroll tax returns Unemployment insurance
Surgent's Schedule 1-A: Implementing Important OBBBA Deductions for 2025
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Webcast
2.0 Credits
Purpose and organization of Schedule 1-A, Form 1040 Taxpayers who can use Schedule 1-A The relationship of Form 1040 and Schedule 1-A Calculating modified adjusted gross income (MAGI) on Part I, Schedule 1-A The tip deduction, calculated on Part II, Schedule 1-A The overtime deduction, calculated on Part III, Schedule 1-A The car loan interest deduction, calculated on Part IV, Schedule 1-A The senior deduction, calculated on Part V, Schedule s1-A Phase-outs at higher levels of income
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: Accounting and Auditing Update 26-27
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Webcast
4.0 Credits
Review of new accounting standards issued in 2025 and 2026 Applicable changes to accounting for government grants and crypto currency Compilation and review standards and interpretations (SSARS) Auditing standards including a deep dive into the quality management standards
Webcast: Fraud—How to Find, How to Prevent 26-27
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Webcast
4.0 Credits
Fraud and its impact on our clients Fraud prevention Internal controls Fraud risks Fraud prevention tips
Webcast: K2's Data Analytics for Accountants and Auditors 26-30
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Webcast
4.0 Credits
Understanding the importance of data analytics in modern business environments
Webcast: Google Gemini Deep Dive Hands-on Bootcamp for CPAs 26-27
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Webcast
2.0 Credits
Getting started with Gemini
Webcast: ACPEN: Fundamentals of the 1040 Business Income and Reporting
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Webcast
4.0 Credits
Schedule C: self-employment income, business deductions, and SE tax Schedule E and K-1 income from partnerships and S corporations Shareholder basis tracking using Form 7203 Capital construction fund reporting (Form 7217) Business deductions and credits for individuals with business activity Audit risk areas and reporting red flags 2025 tax law changes affecting business income and pass-through reporting
Surgent's New and Expanded Tax Benefits Associated with Section 1202 – Qualified Small Business Stock
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Webcast
2.0 Credits
The graduated holding periods and the related graduated capital gain exclusions Raising the per-issuer gain exclusion cap to $15 million Raising the corporate-level aggregate gross asset threshold to $75 million Qualifications for a corporation to issue Section 1202 stock Using multiple non-grantor trusts to unlock the $15 million exclusion cap The 10% test associated with non-operating real estate and investment securities The 50% working capital test The 80% test relative to an active qualified trade or business QSBS attestation letter Excluded businesses Permissible businesses, including manufacturing, retailing, technology, and wholesaling How Section 1202 applies in the context of a transfer to other taxpayers
Surgent's Understanding Partnership Taxation: PTE Elections, 754 Elections, and Selling a Partnership Interest
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Webcast
2.0 Credits
Notice 2020-75: PTE elections What is a 754 election? What if a 754 election is not in effect? Tax implications of a partnership interest sale on the seller Look-through provisions
Surgent's Update on Recent AICPA Standard Setting: Staying Current in a Changing Environment
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Webcast
4.0 Credits
AICPA hot topics and standard-setting initiatives AICPA Quality Management Standards: SQMS No. 1, SQMS No. 2, and SQMS No. 3 Consideration of fraud in a financial statement audit Discussion of the standard on audit evidence effective for years ended December 31, 2022 Discussion of the standard on auditing accounting estimates and disclosures effective as of December 31, 2023 Discussion of the two standards on use of specialists and information from a pricing service, and the newly updated risk assessment standard effective for years ended December 31, 2023 Discussion of standards that are effective as of 2025, including those dealing with client acceptance and questions asked of the predecessor auditor, the partner’s responsibility for engagement quality, group audits, conforming changes to compliance auditing, and more
Webcast: ACPEN: Mary Jane Hourani’s Federal Tax Update: Business
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Webcast
4.0 Credits
Recent federal tax legislation and proposed changes IRS regulations, rulings, and procedural updates Recent tax-related court cases Application of deductions, credits, and tax benefits Practical application of tax law changes to business scenarios
Surgent's AI and Data Ethics in Accounting
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Webcast
2.0 Credits
Fundamental principles of AI and data ethics Importance of ethics in AI adoption Relevance of data ethics in accounting practices Frameworks for ethical AI implementation Ethical implications of AI in auditing and accounting Maintaining independence and objectivity Ensuring professional skepticism with AI tools Addressing ethical dilemmas in AI-driven audits Algorithmic bias and fairness in AI systems Identifying and understanding algorithmic bias Strategies to ensure fairness in AI models Case studies on bias and fairness issues in accounting Regulatory requirements and guidelines Overview of national and international regulations (e.g., GDPR, HIPAA) Compliance with ethical standards in AI use Emerging guidelines from accounting bodies on AI ethics Strategies for ethical AI use in accounting Implementing ethical AI frameworks and tools Promoting transparency, accountability, and fairness Developing a culture of ethics in AI-enhanced accounting practices