CPE Catalog & Events
Surgent's Enterprise Risk Management for Small and Medium-Sized Companies
Available Until
TBD
8.00 Credits
Member Price: $159
The nature of risk in any size or type of organization Risk tolerance and developing a risk plan Risk identification Risk evaluation Risk response Strategy risk Financial risk Marketing risk Compliance and liability risk Operational risk Environmental risk Cyber risk
Surgent's Essential Depreciation and Expensing Update
Available Until
TBD
4.00 Credits
Member Price: $129
New bonus depreciation and §179 changes under the One Big Beautiful Bill Act (OBBBA) Resolved technical glitches for qualified improvement property Detailed coverage of §179 expense elections and §168(k) bonus or additional first-year depreciation – maximizing deductions, definitions, limitations, and qualified property Sales of property and the depreciation recapture rules (§1245, §1250, unrecaptured §1250 gain for real estate, §291 for corporations) MACRS depreciation – finding the proper method, convention, and recovery period Listed property and the current limitations Amortization of startup, organization, and other expenditures AMT depreciation adjustments and how to avoid them Examples, cases, and rulings of depreciation and amortization issues and how they impact clients, along with useful planning opportunities
Surgent's Essentials Of Audit Sampling
Available Until
TBD
2.00 Credits
Member Price: $89
• Types of sampling and sampling risk • Attribute testing for tests of controls and compliance • Variable sampling for substantive assurance • Differentiating statistical and nonstatistical sampling approaches • Determining sample sizes in a compliance audit
Surgent's Establishing State Residency and Saving Your Clients Money
Available Until
TBD
2.00 Credits
Member Price: $89
Typical provisions in state statutes regarding domicile and residency In depth analysis of domicile and residency definitions Issues regarding one’s permanent abode Analysis of jurisdiction where taxpayer has the greatest connections Detailed discussion of criteria used to establish domicile and residency
Surgent's Estate and Life Planning Issues for the Middle-Income Client
Available Until
TBD
8.00 Credits
Member Price: $159
Comprehensive coverage of the One Big Beautiful Bill Act SECURE 2.0 updates More than 20 documents that should be reviewed that are neither a will nor trust Applicable rates, and tactics that may be used to minimize them Reducing the impact of ancillary administration Provisions you need in a will When a trust is needed for children Durable powers of attorney, for financial matters and for healthcare Realistic retirement goals Management of insurance: liability, disability, and life Dealing with marriage and divorce Titling assets effectively Developments relative to estate tax, and the implications for planning
Surgent's Ethical Considerations for CPAs
Available Until
TBD
2.00 Credits
Member Price: $89
Auditor independence and its importance to the public accounting profession Common threats to auditor independence AICPA’s framework for assessing conflicts of interest Unique threats related to non-attest services to attest clients Common safeguards to help assure compliance with relevant rules and regulations
Surgent's Ethical Considerations for CPAs
Available Until
TBD
4.00 Credits
Member Price: $79
The CPA’s role in today’s economy The similarities and differences between individual and business ethics The link between ethics, integrity and scruples The basic attributes of ethics and professional conduct The history of the CPA profession and the CPA’s requirement to adhere to ethics policies and codes of conduct The AICPA’s Code of Professional Conduct and a CPA’s responsibility to the public, clients, and colleagues The common rules and statutes faced daily in the CPA profession. Case studies may also be utilized to present potential ethical dilemmas CPAs may face during their careers
Surgent's Ethical Considerations for the CPA
Available Until
TBD
4.00 Credits
Member Price: $129
Examine the CPA's role in today's economy Compare similarities and differences between individual and business ethics Explore the link between ethics, integrity and scruples Discuss the basic attributes of ethics and professional conduct Review the history of the CPA profession and the CPA's requirement to adhere to ethics policies and codes of conduct Review the AICPA's Code of Professional Conduct and a CPA's responsibilities to the public, clients and colleagues Discuss the common rules and statutes faced daily in the CPA profession. Case studies may also be utilized to present potential ethical dilemmas CPAs may face during their careers Review CPA Independence violations by current legal case examples
Surgent's Ethics for Tax Professionals
Available Until
TBD
2.00 Credits
Member Price: $89
What does practicing before the IRS mean? Who may practice before the IRS? What should a tax preparer do if he or she has knowledge of a client's omission of income from a tax return? May a tax preparer rely on the work of other tax return preparers? May a tax preparer rely on and use client-provided information? Standards associated with giving advice to clients Abolition of the disclaimer requirement When must a tax preparer examine a client’s books and records?
Surgent's Ethics for the Industry Accountant
Available Until
TBD
4.00 Credits
Member Price: $149
What are ethics? Why study ethics? Ethical responsibilities of CPAs Professional code of ethics and conduct AICPA Codification – updated Ethical dilemmas CPA vision Real disciplinary cases to illustrate critical points
Surgent's Evaluating Sufficiency and Appropriateness of Audit Evidence
Available Until
TBD
2.00 Credits
Member Price: $89
SAS 142, Audit Evidence (recently issued) Relevance and reliability of audit evidence Sources of evidence Audit procedures Evaluation of tests of controls Evaluation of sufficiency and appropriateness of evidence
Surgent's Examining ASC 842, Leases
Available Until
TBD
2.00 Credits
Member Price: $49
ASU No. 2016-02, Leases (Topic 842) Overall lease accounting guidance Lessor Accounting 101 Lessee Accounting 101 Detailed review of accounting by lessees and lessors Sale and leaseback transactions Other operational issues Recently issued updates to the lease accounting guidance ASU No. 2023-01, Common Control Arrangements
Surgent's Examining ASC 842, Leases: More Than Meets the Eye
Available Until
TBD
4.00 Credits
Member Price: $129
ASU No. 2016-02, Leases (Topic 842) Overall lease accounting guidance Lessor Accounting 101 Lessee Accounting 101 Detailed review of accounting by lessees and lessors Sale and leaseback transactions Operational issues Updates to the lease accounting guidance Feedback from the public company adoption of Topic 842
Surgent's Excel for Staff Level 1 - What You Never Learned
Available Until
TBD
2.00 Credits
Member Price: $109
Navigating around worksheets Selecting cells and ranges How to use custom number formatting How to leverage Views How to build better formulas with referenced variables and defined names How to quickly format cells with Cell Styles Proper worksheet structure
Surgent's Excel for Staff Level 2 - Getting More Out of Excel
Available Until
TBD
2.00 Credits
Member Price: $109
Overview of setting up spreadsheets for data analysis and how Excel tables can help Learning the importance of consistent column calculations How to use conditional formatting to highlight important information How to leverage Excel tables by analyzing them in PivotTables Learning to leverage array formulas
Surgent's Excel for Staff Level 3 - Build Reports and Analyze Data
Available Until
TBD
2.00 Credits
Member Price: $109
The steps for creating professional and functional Best practices for compiling and cleaning data for accurate analysis Applying formulas and functions to calculate meaningful insights Strategies for using formatting tools to create Data accuracy verification and potential error troubleshooting Methods for distributing reports effectively within your organization
Surgent's Excel: The Data Tools for Analysis - Power Query and Power Pivot
Available Until
TBD
1.00 Credits
Member Price: $59
Demonstration in Excel: where to locate the data tools of Power Query and Power Pivot Data skills demonstrated: data preparation and data modeling Demonstrations in Power Query – the Extract Transform and Load tool for data preparation of the Power BI ecosystem, including data sources Power Query can connect to; transformations; load options; operations; and sample of use cases Demonstrations in Power Pivot, the data modeling tool of the Power BI ecosystem, including query organization; custom columns; parameters; and database capabilities
Surgent's Exploring Business Valuation Fundamentals
Available Until
TBD
2.00 Credits
Member Price: $109
What does value mean? Technical vs. fundamental analysis Intrinsic value Other discounted cash flow models Assumptions in the Gordon Growth Model Valuations using free cash flows Residual income model Enterprise value Value in mergers and acquisitions Small business valuations and discounts Advanced valuation models
Surgent's Exploring Client Advisory Services: Tax Due Dates and Penalties/Where Do I Need To File?
Available Until
TBD
2.00 Credits
Member Price: $89
Estimated taxes and deadlines Tax due dates for common returns and filings Potential penalties and interest Information return penalties Penalties applicable to pass-through entities Accuracy-related penalties First-time abatement (FTA) FTA eligible returns Reasonable cause Nexus: sales tax vs. income tax Sales tax nexus with state specific examples Remote work and sales tax nexus Income tax nexus with state-specific examples Remote work and income tax nexus Sales factor: throwback rules
Surgent's FASB Accounting Standards Update
Available Until
TBD
1.00 Credits
Member Price: $49
FASB Accounting Standards Updates issued in 2020 and 2021 to date Items on which the PCC is consulting Projects on the FASB’s Technical Agenda