CPE Catalog & Events
Surgent's Four Tiers of Loss Limitations: A Guide to the Rules for Pass-Through Entities
Available Until
Online
4.00 Credits
Member Price: $129
The Inflation Reduction Act of 2022 Tier 1: Basis limitations for S corporation shareholders and partners Tier 2: Section 465 at-risk limitations for S corporation shareholders and partners, including the impact of debt, indemnities, guarantees, and shareholder/partner agreements Tier 3: Section 469 passive loss limitations and exceptions to the limitations Tier 4: The excess business loss limitation of the Tax Cuts and Jobs Act of 2017 (new §461(l)), American Rescue Plan Act, and Inflation Reduction Act
Surgent's Fraud 101: Understanding Basic Fraud Schemes
Available Until
Online
2.00 Credits
Member Price: $89
Common embezzlement schemes Common financial statement fraud schemes Commonly missed red flags
Surgent's Fraud Basics: Protecting the Company Till
Available Until
Online
4.00 Credits
Member Price: $79
The price of fraud – ACFE’s Report to the Nations and ancillary costs The current economy – microeconomics and analysis COSO internal control framework, particularly Principle 1 (integrity/ethics) and Principle 8 (fraud risk assessments) Power of morale – shrinking the fraud triangle and employee motivation Why good folks go bad – interesting findings and red flags
Surgent's Fraud Basics: Protecting the Company Till
Available Until
Online
4.00 Credits
Member Price: $129
The price of fraud – ACFE’s Report to the Nations and ancillary costs The current economy – microeconomics and analysis COSO internal control framework, particularly Principle 1 (integrity/ethics) and Principle 8 (fraud risk assessments) Power of morale – shrinking the fraud triangle and employee motivation Why good folks go bad – interesting findings and red flags
Surgent's Fraud Case Studies: Schemes and Controls
Available Until
Online
4.00 Credits
Member Price: $79
Recent fraud cases Common fraud schemes perpetrated by those within and outside victim organizations Consider the lessons learned Best practices to further our fraud prevention
Surgent's Fraud Case Studies: Schemes and Controls
Available Until
Online
4.00 Credits
Member Price: $129
Recent fraud cases Common fraud schemes perpetrated by those within and outside victim organizations Consider the lessons learned Best practices to further our fraud prevention
Surgent's Fraud Risk Assessment Basics
Available Until
Online
2.00 Credits
Member Price: $89
• Explain the expectation gap with financial statement users regarding the auditor’s responsibilities for preventing and detecting fraud • Fraud inquiries and engagement team discussion points • Identifying and responding to fraud risk on an audit • Testing journal entries and other tests for management override • Fraud communications
Surgent's Fundamentals of Public Charity Taxation and Form 990
Available Until
Online
4.00 Credits
Member Price: $129
Organization and structure of Form 990 Form 990 and its various schedules Form 990 filing requirements The public support tests Taxation of unrelated business income Compensation-related reporting issues
Surgent's Gaining a Competitive Advantage: Critical Skills for CFOs and Controllers
Available Until
Online
4.00 Credits
Member Price: $79
Latest state of the economy Expense control that works Understanding our changing workforce and working environment Financial risk analysis Enterprise risk management Improving bank relationships
Surgent's General Ethics for Tax Practitioners
Available Until
Online
2.00 Credits
Member Price: $49
Who is a tax practitioner? What responsibilities does the Office of Professional Responsibility regulate? What limitations does the IRS place on fee arrangements? What duties does the practitioner have with respect to client records? What limitations apply with respect to a written tax opinion? What sanctions may be applied for violations of Service imposed standards of conduct?
Surgent's General Ethics: Meeting Your Idaho Requirement
Available Until
Online
4.00 Credits
Member Price: $79
Ethics and ethical behavior The core principles of professional conduct – integrity, objectivity, and independence The AICPA Code of Professional Conduct, including recent changes to it
Surgent's General Ethics: Meeting Your Indiana Requirement
Available Until
Online
4.00 Credits
Member Price: $79
Ethics and ethical behavior The core principles of professional conduct – integrity, objectivity, and independence The AICPA Code of Professional Conduct, including recent changes to it
Surgent's General Ethics: Meeting Your Nebraska Requirement
Available Until
Online
4.00 Credits
Member Price: $79
Ethics and ethical behavior The core principles of professional conduct -- integrity, objectivity, and independence The AICPA Code of Professional Conduct, including recent changes to it
Surgent's General Ethics: Meeting Your New Mexico Requirement
Available Until
Online
4.00 Credits
Member Price: $79
Ethics and ethical behavior The core principles of professional conduct -- integrity, objectivity, and independence The AICPA Code of Professional Conduct, including recent changes to it
Surgent's General Ethics: Meeting Your Oklahoma Requirement
Available Until
Online
4.00 Credits
Member Price: $79
Ethics and ethical behavior The core principles of professional conduct -- integrity, objectivity, and independence The AICPA Code of Professional Conduct, including recent changes to it
Surgent's General Ethics: Meeting Your Texas Requirement
Available Until
Online
4.00 Credits
Member Price: $79
Principles and concepts which form the foundation of ethical behavior The core principles of professional conduct -- integrity, objectivity, and independence The AICPA Code of Professional Conduct The Board’s Rules of Professional Conduct
Surgent's General Ethics: Meeting Your Vermont Requirement
Available Until
Online
4.00 Credits
Member Price: $79
Ethics and ethical behavior The core principles of professional conduct -- integrity, objectivity, and independence The AICPA Code of Professional Conduct, including recent changes to it
Surgent's Getting Ready for Busy Season: Key Changes Every Tax Practitioner Should Know
Available Until
Online
4.00 Credits
Member Price: $79
Timely coverage of breaking tax legislation Comprehensive coverage of the Inflation Reduction Act of 2022 and SECURE Act 2.0 A tour of the most recent changes starting from gross income and ending with alternative minimum tax (AMT) and selected credits including the latest IRS guidance on recent tax legislation Hot developments affecting the upcoming tax season Review of new laws and changes in old forms to provide a familiarity for the upcoming tax season Key new tax and practice developments and how they impact the current-year tax forms for individuals
Surgent's Getting Ready for Busy Season: Key Changes Every Tax Practitioner Should Know
Available Until
Online
4.00 Credits
Member Price: $129
Timely coverage of breaking tax legislation Comprehensive coverage of the Inflation Reduction Act of 2022 and SECURE Act 2.0 A tour of the most recent changes starting from gross income and ending with alternative minimum tax (AMT) and selected credits including the latest IRS guidance on recent tax legislation Hot developments affecting the upcoming tax season Review of new laws and changes in old forms to provide a familiarity for the upcoming tax season Key new tax and practice developments and how they impact the current-year tax forms for individuals
Surgent's Getting Ready for Busy Season: Review Individual Tax Form Changes
Available Until
Online
2.00 Credits
Member Price: $89
Major 2023 tax form changes as they relate to individual taxpayers Key new tax developments as they relate to 2023 and how they impact the 2023 tax forms