CPE Catalog & Events
Budget Mastery: Process, Problems, and Solutions
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Online
2.00 Credits
Defining the budget process Common budgetary cultures and discussion of solutions Does your budget need an overhaul or just a tune up? How to make the budget flexible Making a better budget and maybe even a better you (or at least improving the perception of the budget work itself)
Integrate ChatGPT into Your Client Advisory Services-Updated
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Virtual
2.00 Credits
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 Guide to Partner Capital Account Reporting
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Virtual
2.00 Credits
How a partner’s outside basis and capital account differ Reconciling Schedule M-2 Form 1065 with Partnership K-1 Schedule L IRS requirement to report partner tax basis on the transactional approach Implications if a capital account is negative Deficit restoration accounts and qualified income offsets Modified outside basis method and modified previously taxed capital method Determining a partner’s beginning capital account Beginning capital account for partnerships and partners consistently reporting on the tax basis The two types of adjustments under 754 and how 743 and 734 require different capital account presentations
Surgent's Strategies for Maximizing Social Security Benefits
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Virtual
2.00 Credits
When is a person eligible to take Social Security benefits? Factors to consider when selecting an option for taking Social Security benefits Is there a best age to start taking Social Security benefits? How to maximize Social Security benefit payments for surviving spouses How can a divorced spouse collect Social Security benefits based on the work record of a former spouse? How minor children can collect Social Security benefits based on the work record of an older parent
Topic 842 - Implementing Leases Workshop
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Online
4.00 Credits
Accounting Yellowbook Leases Standards ASC 842
AI for CPAs - How it Works and How to Apply it
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Virtual
4.00 Credits
The major topics that will be covered in this course include:Fundamentals of machine learning and AI algorithmsHow generative AI models like ChatGPT functionPractical examples of generative AI in accounting, finance and taxKey terminologies and concepts simplifiedAI Agents for process automation
Surgent's Handbook for Mastering Basis, Distributions, and Loss Limitation Issues for S Corporations, LLCs, and Partnerships
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Virtual
8.00 Credits
Timely coverage of breaking tax legislation Applicable coverage of any basis considerations within any recent tax legislation Passthrough basis calculations required as attachments to certain individual returns Executor’s form for disclosing basis in certain distributed property; what about the basis of a property distribution from a trust? How §179 limitations affect basis and how tax-benefit rule is applied Basis implications of personal assets converted to business use How to calculate basis of inherited qualified and joint tenancy property Tax basis capital account reporting requirements S corporations: Beware of final IRS regulations regarding “open debt”; determine how to calculate basis; worksheets are included; understand the effect of stock basis and debt basis and IRS’s recent focus on “at-risk basis” for shareholders; recognize how AAA applies or doesn’t apply to S corporations; learn to apply the complex basis ordering rules and special elections that can have a big tax result; discuss loss limitation rules in depth; when you can have a taxable dividend in an S corporation; understand distributions of cash and property; understand the post-termination transition rules, and temporary post-termination rules for eligible corporations, which will be important for S corps returning to C corps LLCs and partnerships: Learn the detailed rules of §704 for preventing the shifting of tax consequences among partners or members; learn to calculate basis under §704 & for “at-risk” under §465; recognize how recourse, nonrecourse, and qualified nonrecourse debt can create significantly different tax results; learn the difference between basis and “at-risk basis”; review §754 step-up in basis rules; the economic effect equivalence test or “dumb-but-lucky” rule; learn to apply the complex rules of distribution of cash vs. property, and the basis treatment of charitable contributions and foreign taxes paid
Exploring Internal Controls That Could Have Prevented Frauds
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Virtual
2.00 Credits
The major topics covered in this class include:Examination of actual fraudsDiscussion of internal controls that could have prevented the fraudsContemplation of epiphanies for your own professional scenarios
Linking Risk Management to Strategy
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Virtual
1.00 Credits
Enterprise risk management Strategic planning Key challenges organizations face The finance professional's expanding role Black Swan events
MBAExpress: Emotional Intelligence - V 2.0
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Virtual
1.00 Credits
What is emotional intelligence? Benefits of emotional intelligence Steps to increase your emotional intelligence Emotional intelligence in decision-making Self-awareness Skills to get ahead Relationship management
Accounting Ethics 2025 (VBOA-Approved)
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Virtual
2.00 Credits
Professional standards and guidelines. Ethical challenges and scenarios. Professional skepticism and risk management.
Nonprofit Taxation Rules and Form 990
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Online
2.00 Credits
Recent tax legislation and developments related to non-profit entities Special sections of Form 990 and various form related changes Nonprofit tax exemption applications Excess compensation excise tax Excess parachute payment excise tax Unrelated business income tax Required profit motive
Internal Control - Testing for Operating Effectiveness
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Virtual
2.00 Credits
The major topics covered in this class include:Generally accepted audit requirements related to testing controls for operating effectivenessIdentifying key controls that may prove effective and efficient to test in a control reliance strategyResponses when deviations are discovered when evaluating the design or operating effectiveness of internal controlLeveraging audit evidence available for Service Organization Control (SOC1) ReportsGeneral computer control considerations when evaluating the design and operating effectiveness of internal control over financial reporting
Risk Assessment Under SAS No. 145
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Virtual
2.00 Credits
Risk assessment under SAS No. 145 Overview of the steps to perform during risk assessment Testing the design, implementation, and operating effectiveness of controls New concepts due to the issuance of SAS No. 145
The Ethic of Self-Esteem For Women
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Virtual
2.00 Credits
The major topics covered in this class include:Self-Esteem: What is it?Belief systemsBenefits of High Self EsteemMinimizing traps of low Self EsteemComponents of High Self Esteem
Advanced Cybersecurity - Beyond the Basics
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Virtual
4.00 Credits
The major topics that will be covered in this course include:Understanding Cyber Threats and Risks in FinanceCybersecurity Frameworks and Best Practices for Financial ProfessionalsFinancial Data Security and Encryption TechniquesCybersecurity Auditing and Forensic InvestigationsEmerging Technologies and Trends in Financial CybersecurityLeadership and Governance in Cybersecurity for Financial Executives
Private Company Simplified GAAP Alternatives
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Online
2.00 Credits
Guidance, related to "plain vanilla" interest rate swaps that convert variable into fixed rate debt and other derivatives Guidance related to amortization and impairment of goodwill Guidance related to separately recognizing intangible assets from goodwill in a business combination Guidance related to lease accounting and revenue recognition options
Budget Mastery: Walkthroughs and Real World Calculations Towards Tying Budgets To Value
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Online
2.00 Credits
How to build a flexible budget model that works? What are the steps we can take to budget for economic and external factors beyond our control? How the right Chart of Accounts can simply your work? Budget and GAAP are not the same and why they are fine not to be Efficiently modeling payroll and benefits Identifying controllable and uncontrollable expense Using key variables to stress-test your budget
Using AI to Instantly Transform Ideas into Revenue Streams
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Virtual
2.00 Credits
The major topics that will be covered in this course include:AI-powered ideation and opportunity identification techniquesDigital asset creation workflows using generative AI toolsAudio and video content generation using AI avatars and synthesisE-commerce integration and product development strategiesAI-driven presentation and visual content creationSocial media content optimization and distributionMulti-format content transformation (articles, songs, comics, storyboards)
Estate Planning for Today and Beyond
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Online
8.00 Credits
Analysis of upcoming trends and anticipated shifts in estate planning practices Review of legislative updates affecting estate planning strategies Advanced techniques for minimizing estate taxes and maximizing wealth transfer efficiency Integration of digital assets and technology into estate planning frameworks Consideration of unique challenges presented by blended families, same-sex marriages, and non-traditional relationships
