CPE Catalog & Events
Surgent's Tax Research
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Webcast
2.0 Credits
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
Surgent's Unconscious Bias in the Workplace
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Webcast
2.0 Credits
Introduction to Unconscious Bias The “5 Things To Know” Framework Schemas and Mental Shortcuts Types of Unconscious Bias Bias in Action: Workplace Impacts Microaggressions and Language The Four Stages of Competence Strategies for Change Tools and Resources
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 Section 754 Step-Up in Basis: Understanding the Tax Issues for Partnerships and LLCs
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Webcast
2.0 Credits
How and why a partnership makes a 754 election The effect of the 754 election when an interest in a partnership is sold or inherited How the 754 election applies when a partnership makes a distribution of property to one or more of its partners How to make the 754 basis adjustment
Surgent's Strategies for Maximizing Social Security Benefits
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Webcast
2.0 Credits
Eligibility rules for retirement, spousal, divorced spouse, survivor, and family benefits Understanding the new age of deemed filing How dual entitlement is calculated and how it affects benefit outcomes Key factors in deciding when to claim Social Security benefits Coordinating work and benefits, including the earnings test and its effect on income Managing Social Security to maximize after-tax cash flow, avoid higher Medicare premiums, and protect the survivor Updates related to recent legislation, including the SSFA and the OBBBA
Surgent's Marijuana: A Generalized Business Viewpoint
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Webcast
2.0 Credits
An overview of current state and federal laws governing marijuana A review of state boards of accountancy regarding marijuana How some financial professionals are capitalizing on the marijuana industry Providing auditing and tax services within the marijuana industry How accountants and other financial professionals can manage risk within this industry IRC Section 280E’s prohibition of deductions involving controlled substances A summary of various state taxation laws on marijuana Ethical issues for accountants who work in the marijuana industry Relevant banking regulations Growth projections
Webcast: Agentic AI for CPAs: Automate Workflows With Intelligence 26-27
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Webcast
2.0 Credits
Introduction to agentic AI concepts and terminology
Surgent's Excel for Accountants: Using Excel to Cleanse and Prepare Data
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Webcast
2.0 Credits
Automation capabilities of Excel The “Get & Transform” Tool Using “Get & Transform” for flattening, splitting and combining data, unpivoting summarized data, and combining CSV exports
Surgent's Tax and Advisory with Agentic AI
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Webcast
2.0 Credits
Agent use in transfer pricing, tax compliance automation, and M&A due diligence Examples of agent deployment in global accounting firms Regulatory frameworks Governance and controls for autonomous tax tools Strategic advisory with agent-based scenario planning
Surgent's System and Organization Controls (SOC) Engagements
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Webcast
2.0 Credits
Purpose and organization of the Trust Services Criteria Management assertions specific to different SOC engagement types Intended users of SOC 1®, SOC 2®, and SOC 3® reports Determination and use of materiality in SOC engagements Criteria for considering a vendor as a subservice organization Inclusive vs. carve-out method for subservice organizations Service commitments and system requirements in SOC 2® engagements Appropriate form and content of SOC reports
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 Compilations, Reviews, and Preparations: Engagement Performance and Annual Update
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Webcast
8.0 Credits
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. 25, Materiality in a Review of Financial Statements and Adverse Conclusions SSARS No. 26, Quality Management for an Engagement Conducted in Accordance With Statements on Standards for Accounting and Review Services Sample comprehensive engagement work programs for preparation, compilation and review engagements Reporting and disclosure illustrations for each level of service, including attesting on personal financial statements, prescribed form, special purpose framework and other engagement variations Other communication requirements, such as sample engagement letters and management representation letters
Surgent's Getting Ahead: The Art of Marketing for CPAs
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Webcast
2.0 Credits
Challenges of marketing CPA firms Developing marketing strategy Elements of a marketing plan Example: CPA firm marketing plan Marketing regulatory/AICPA issues Picking the right marketing channels Marketing channel statistical analysis Developing marketing metrics
Surgent's Introduction to AI in Accounting
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Webcast
2.0 Credits
Understanding narrow AI vs. general AI Machine learning (ML), deep learning (DL), neural networks Natural language processing (NLP) and its role in accounting AI applications in accounting and finance Automated data entry and processing Expense management automation AI-driven audit support and compliance monitoring Financial forecasting and risk assessment Benefits and challenges of integrating AI Enhancing efficiency and accuracy in accounting processes Ethical considerations and risk management in AI adoption Overcoming resistance to AI implementation within firms Lessons learned from AI-driven transformations in finance departments Predicting AI's influence on the future of the accounting profession Preparing for the evolving role of accountants in an AI-enhanced environment
Surgent's Review and Analysis of Crucial OBBBA Changes
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Webcast
2.0 Credits
Changes to the standard deduction Senior deduction Deduction for auto loan interest Estate tax changes and the portability option Tax consequences associated with investing in revised opportunity zones Full expensing of domestic R&E Individual and corporate charitable contributions Wagering losses Student loan discharges Taking advantage of scholarship granting organizations (SGOs) Dependent care assistance program Other crucial OBBBA provisions
Surgent's Annual FASB Update and Review
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Webcast
4.0 Credits
Private company standard-setting activities Recent FASB Accounting Standards Updates (ASUs), including those addressing financial instruments, credit losses under ASC 326, government grants, and business combinations Non-GAAP financial measures ASC 842, Leases ASC 842 final PIR report findings
Surgent's Business Law for Small Business Owners
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Webcast
4.0 Credits
Contract principles Legal issues related to various types of business organizations Worker classification Employee rights and the duties of employers Real property law
Webcast: Statement of Cash Flows: Preparation and Analysis Workshop 26-27
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Webcast
8.0 Credits
Major provisions of GAAP Codification Topic No. 230 Statement classification issues Reporting operating cash flows: Direct and indirect methods Preparing the statement: Workpaper techniques Useful cash flow ratios Bankruptcy prediction using the statement of cash flows
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
Surgent's Controllership Skills Update: Risk Management
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Webcast
2.0 Credits
Rethinking Risk Management: Historic view Challenges Rules Recent lessons Required skills Sources of Risk: Economy Competitors Operations Investments Strategy Compensation Routine practices Unethical behavior. Enterprise Risk Management (ERM): Defining ERM Areas of focus Implementation Planning for disasters Business continuity Contingencies Analytical Tools: Post-completion evaluations Simulation Z-score Hedging Brainstorming Mind mapping Delphi technique