CPE Catalog & Events
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Financial & Tax Accounting for S Corporations & Partnerships
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Online
8.00 Credits
Member Price: $239
The major topics that will be covered in this class include:Review the Accounting Standards Codification, OCBOA/Special Purpose Frameworks, and AICPA financial reporting framework and their application to partnerships, LLCs and S corporationsFinancial accounting issues arising from changes in ownershipFinancial vs. tax accounting for partnership/LLC capital accountsSection 704(b) substantial economic effect rules and their relation to financial accountingThe integration of financial accounting with Forms 1065 and 1120SFinancial accounting basis for ownership interests vs. tax accounting basis for ownership interestsDeferred tax accounting for partnerships/LLCs and S corporationsFinancial accounting for the operations of a partnership/LLCFinancial accounting impact of the C to S election and the S to C electionFinancial and tax accounting for S corporation shareholder equity and partner capital accountsFinancial vs. tax accounting for loans to and from S corporations and their shareholders
Cybersecurity: Protecting Your Firm's Data and Reputation
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Online
2.00 Credits
Member Price: $89
The major topics that will be covered in this course include:Assessment of the current cybersecurity threat level and vulnerabilitiesDeveloping your WISP (Written Information Security Program) Deploying a password management app (PMA) to fortify the security of your login credentialsImplementing an incident response plan to minimize the damage from a cybersecurity attackUnderstanding the role of cybersecurity insurance
What If Your Client Didn't Take Reasonable Compensation
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Online
1.00 Credits
Member Price: $55
The major topics that will be covered in this course include:Review best practices to help your client evaluate if an S election is an appropriate choiceHow to be proactive and head off common reasonable compensation issues before they happenExplore strategies for cash management if cash isn't available at year endExplore what’s at stake when reasonable compensation isn’t paid timely
Streamlined Excel Reporting Series Session 3: PivotTable Wrap-Up and Web Data
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Online
2.00 Credits
Member Price: $89
What's Behind the Data?
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Online
2.00 Credits
Member Price: $89
The major topics that will be covered in this course include:Ways in which data and information can be misleadingCommon pitfalls when encountering dataHow to re-evaluate the data to avoid those pitfalls
101 Tax Planning Ideas 26-27
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Online
8.00 Credits
Member Price: $329
• An overview of the individual and business tax changes in the One Big Beautiful Bill • Identifying tax planning opportunities in the tax formula • Different types of planning • Frequently-used planning techniques • Qualitative and quantitative considerations • The connection between tax planning and other financial planning areas, such as retirement, investment, insurance, and estate planning • Looking to the past, present, and future as we plan
IRAs—Traditional, Roth, SEP & SIMPLE 26-27
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Online
8.00 Credits
Member Price: $329
• An emphasis on newly enacted tax legislation affecting IRAs., including the NEW final required minimum distribution (RMD) regulations • Contribution limits to and tax treatment of distributions from Traditional, Roth, SEP and SIMPLE IRAs • Deductible phase-out limits for Traditional IRA contributions for taxpayers who are active participants in qualified retirement plans • Roth IRA contribution phase-out limits, as well as tax-free qualified distributions • Planning opportunities for conversions to ROTH IRAs • Rollover rules to/from different retirement accounts and the one-rollover-per-year limitation • The different options of receiving IRA distributions before age 59 ½ and avoiding the 10% early distribution penalty (including substantially equal periodic payments) • The required minimum distribution (RMD) rules from IRAs needed to avoid the 50% penalty after the account owner turns age 72 or dies • The tax ramifications of spouse and non-spouse beneficiaries and how this affects the RMD calculation after the account owner's death • Overview of health savings account (HSA) eligibility rules, contribution limits and distribution rules
U.S. GAAP Disclosures for Non-Public Entities 26-27
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Online
8.00 Credits
Member Price: $329
• FASB Accounting Standards Codification disclosure requirements • An overview of the disclosure landscape • How materiality enters into disclosure decisions • Navigating the FASB Codification
Ethics: How to Run Your Business Well
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Online
2.00 Credits
Member Price: $89
The major topics that will be covered in this course include:The five principles of ethical intelligenceHow to make the right decisions in a range of challenging situationsThe fundamental ethical principal, "Do No Harm"
Surgent's Annual Accounting and Auditing Update
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Online
8.00 Credits
Member Price: $299
Recently issued FASB Accounting Standards Updates, PCC Update, and items on the FASB’s Technical Agenda Recently issued ASUs covering derivatives, credit losses under ASC 326, government grants, and expense disaggregation FASB Final PIR Report for Leases (Topic 842) Statement on Quality Management Standards: SQMS 1, SQMS 2, and SQMS 3 Proposed SAS on the auditor’s responsibility relating to fraud Recently issued SASs and other AICPA activity Recently issued PCAOB standards and SEC rulemaking activities Other important A&A practice matters
Financial Planning: Auto & Homeowners Insurance
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Online
1.00 Credits
Member Price: $55
The major topics that will be covered in this course include:Overview of Insurance types Overview of Insurance policies and contract sectionsExamples of types of policies and coverages
Mastering Partnership Basis: Inside and Outside Basis
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Online
2.00 Credits
Member Price: $89
The major topics that will be covered in this course include:Explain the use of both "inside" and "outside” basis determination.How to calculate tax basis capital accounts, including when the entity is formed, including the impact of contributed property.Clarify the importance of partnership capital accounts and partnerships debt on partner's tax basis.Explanation of how basis is impacted distributions and by sale and/or liquidation of the partnership interest.Comprehensive example to illustrate the mechanics of the basis determination process.
2026/27 AICPA Regulatory Ethics Update
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Online
2.00 Credits
Member Price: $89
The major topics that will be covered in this course include:Update on ethics and independence developments from the AICPA Professional Ethics Executive Committee (PEEC)Recent developments shaping ethical requirements for the professionProposed and ongoing projects on PEEC's agenda
2026 Business Tax Credits
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Online
1.00 Credits
Member Price: $55
• Research & Development Tax Credit • Work Opportunity Tax Credit • COVID-19 Tax Credits • Opportunity Zones • GO-Biz Incentives • Employment Training Panel
Business Partnerships: Managing Supplier Relationships
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Online
1.00 Credits
Member Price: $55
The major topics that will be covered in this course include:Overview of supplier contractsCase studies of successful and not-so-successful supplier relationshipsRisk potentials
Agentic AI for CPAs: Automate Workflows with Intelligence
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Online
2.00 Credits
Member Price: $89
The major topics that will be covered in this course include:Introduction to Agentic AI concepts and terminologyCase studies for using AI agents in accounting, finance, and tax servicesStep by step demonstration of creating and deploying an AI agentIntroduction to Microsoft Copilot Studio agent builderDeveloping your AI agent deployment strategy
Surgent's Getting Ready for Busy Season: Review Individual Tax Form Changes
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Online
2.00 Credits
Member Price: $99
Major 2026 tax form changes as they relate to individual taxpayers How 2026 tax developments impact 2026 tax forms
Current Nonprofit Fraud Trends
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Online
4.00 Credits
Member Price: $149
The major topics that will be covered in this course include:Best practices for fraud prevention and detection.Common fraud schemes in nonprofit including cash misappropriation; payroll fraud; vendor fraud; falsified billings; improper use of credit cards or purchase cards; the redirection of cash and non-cash contributions; personal use of assets; the redirection of grant benefits; other grant related fraud; travel and expense reporting fraud; and much more!
AI Lessons Learned for Accountants
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Online
2.00 Credits
Member Price: $89
The major topics that will be covered in this course include:Introduction to AI R&D in Accounting: Why internal AI research is essential for modern firms.Theory to Practice: Moving quickly from speculative AI concepts to actionable strategies.Managing Exponential Change: Understanding the urgency of adapting to AI’s rapid evolution.Proactive AI Engagement: Conducting in-house AI benchmarks, research, and hackathons.The Dual Role in AI Development: Balancing innovation with data security and ethical responsibilities.Internal AI Tools Creation: Encouraging accountants to develop AI solutions tailored to their needs.Data Security and Cyber Threats: Addressing AI-enabled cybercrime and protecting against internal risks.Mitigating AI Misuse: Recognizing abuse patterns and implementing safe practices.Challenges in AI Integration: Handling resistance, management concerns, and rapid technological shifts.Continuous Learning and Adaptation: Building a resilient, R&D-focused AI culture in accounting.
Surgent's Advanced Trust Issues: A Roadmap for Success in An Increasingly Complex Area
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Online
4.00 Credits
Member Price: $159
Key concepts of trusts, including recent trends; best practices; jurisdiction; and ways to avoid pitfalls Decanting Federal estate tax exemption and remaining relevance of trusts Irrevocable life insurance trusts The role of family dynamics Choice of trustee and other fiduciaries State trust-friendly considerations Charitable trusts Delaware Statutory Trusts Powers of attorney Pet Trusts – the emerging necessities State, county, and local issues Portability QTIP issues Creditor considerations Potential IRA problems Problems with re-titling assets