CPE Catalog & Events
Surgent's Taxation of Tips and Overtime Under OBBBA
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Webinar
2.00 Credits
Member Price: $119
$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
2024 Revision to Government Auditing Standards Impact
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Webinar
4.00 Credits
Member Price: $149
The major topics that will be covered in this course include:Key changes made by the 2024 Revision to Government Auditing StandardsReview when the GAGAS requirements are applicable to a financial statement auditWhen reporting on key audit matters may apply in a GAGAS auditClarifications related to the independence requirements in a financial statement audit imposed by the 2024 Yellow BookReview the impact of the Quality Management Standards to a financial statement audit conducted under the 2024 Revision to Government Auditing StandardsOther important matters contained in the 2024 Government Auditing Standards related to financial statement audits
Unlock the Power of AI with Copilot in Excel
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Webinar
2.00 Credits
Member Price: $89
The major topics that will be covered in this course include:Introduction to Copilot in ExcelAutomating Tasks and Enhancing ProductivityAdvanced Data Insights with Copilot
AI 101 for CPAs: Core Concepts and Practical Applications
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Webinar
2.00 Credits
Member Price: $89
The major topics that will be covered in this course include:ABCs of how generative AI tools such as ChatGPT, Microsoft Copilot, and Google Gemini workWhat inherent risks are associated with this powerful technologyActionable steps you can take to mitigate the risksPractical examples of how AI can be applied in accounting, auditing, tax, and finance services
Viewing A&A Through the Eyes of a Tax Practitioner
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Webinar
1.00 Credits
Member Price: $89
The major topics that will be covered in this course include:The role of financial reporting for a myriad of usersFundamentals conceptsSpecial Purpose FrameworksFinancial statement analysisCross-functional collaboration
Beyond the Basics: Financial Ratios You Might Be Overlooking
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Webinar
1.00 Credits
Member Price: $55
The major topics that will be covered in this course include:Understanding Cost Behavior and Its Impact on Decision-MakingContribution Margin and Break-Even AnalysisMargin of Safety and Its Role in Risk ManagementOperating Leverage and Financial SensitivityAnalyzing Asset Turnover for Operational EfficiencyCash Conversion Cycle and Working Capital InsightsFree Cash Flow Yield as a Valuation Tool
Accounting for Digital Assets Under U.S. GAAP: Crypto lending and borrowing
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Webinar
1.00 Credits
Member Price: $49
What is crypto lending? The meaning of commonly used crypto lending terms How the nature of the crypto asset and the terms of the lending arrangement affect accounting arrangements Which disclosures are applicable based on the facts and circumstances FASB ASU No. 2023-08, *Intangibles—Goodwill and Other—Crypto Assets (Subtopic 350-60): Accounting for and Disclosure of Crypto Assets*
Overcoming Tech Adoption Challenges in CPA Firms
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Webinar
1.00 Credits
Member Price: $55
To purchase the report referenced in this presentation, or any of the research papers published by CPA Crossings, visit https://www.cpacrossings.com/research. The major topics that will be covered in this course include: Five critical technology adoption challenges facing CPA firms today Digital maturity assessment models and implementation frameworks AI integration strategies for tax, audit, and advisory services Cybersecurity considerations and risk management protocols Case studies of successful technology transformations in accounting firms
Introduction to Governmental Budgeting
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Webinar
2.00 Credits
Member Price: $89
The major topics that will be covered in this course include:The basics of governmental budgeting.Common steps and timeline of the budget process.What, when and how we should be monitoring the budget throughout the year.How long-term budgets fit in with the annual budget process.
Surgent's Tax Research
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Webinar
2.00 Credits
Member Price: $99
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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Webinar
2.00 Credits
Member Price: $99
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
Seeing Beyond the Numbers: Analysis for CFOs & Controllers
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Webinar
4.00 Credits
Member Price: $149
The major topics that will be covered in this class include:Purpose of Financial Statement AnalysisComparing Actuals vs. Expectations & BenchmarkingCase Studies 1 & 2Ratio AnalysisCase Study 3Analysis of Statement of Cash FlowsCase Studies 4 & 5Other Uses of Ratios
2025-2026 Federal Tax Updates - Business Entities
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Webinar
8.00 Credits
Member Price: $239
The major topics that will be covered in this course include:Current business entity tax issuesAny current tax legislation occurring during the periodOther issues affecting the profession, including IRS procedure, current cases, payroll, and other federal tax issues
Shortcuts that Excel Users Love
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Webinar
2.00 Credits
Member Price: $89
The major topics covered in this course include:The power of keyboard shortcutsOft used features with more capability than meets the eyeNew helpful featuresNote: This session is taught using Hands-On methodology. We provide practice files that tie to the examples in the course materials so participants can undertake all the steps in unison with the instructor.
Operations Level Internal Control
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Webinar
4.00 Credits
Member Price: $149
The major topics covered in this course include:An overview of controls that drive proceduresConsiderations for procedural control developmentUnderstanding and controlling risk that arises when organizations change
Excel for Accounting Professionals Session 4: Conditional Summing and Lookups
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Webinar
2.00 Credits
Member Price: $89
Excel shortcuts Conditional summing Removing duplicate values VLOOKUP function
Integrate ChatGPT into Your Client Advisory Services-Updated
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Webinar
2.00 Credits
Member Price: $89
The major topics covered in this course include:ChatGPT and generative AI technology primerBuilding your generative AI vocabularyDig deeper into your engagement research to develop a higher quality advisory servicePolish your client reporting with the help of ChatGPTDeveloping your ChatGPT client advisory servicesStart with client education. You don’t need to be a technical expert to be an educatorUse AI to help your clients automate their workflows / business processesBuild better spreadsheets with ChatGPT and ExcelHelp your clients identify, evaluate and select applications for their business
Surgent's Section 529 Plans: A Comprehensive Guide
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Webinar
2.00 Credits
Member Price: $99
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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Webinar
2.00 Credits
Member Price: $99
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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Webinar
2.00 Credits
Member Price: $99
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