CPE Catalog & Events
Surgent's Compilations, Reviews, and Preparations: Engagement Performance and Annual Update
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Virtual
8.00 Credits
SSARS No. 21, Clarification and Recodification, and updates to SSARS No. 21 due to the issuance of SSARS No. 23, Omnibus Statement on Standards for Accounting and Review Services SSARS No. 22, Compilation of Pro Forma Financial Information SSARS No. 24, Omnibus Statement on Standards for Accounting and Review Services -- 2018 SSARS No. 25, Materiality in a Review of Financial Statements and Adverse Conclusions SSARS No. 26, Quality Management for an Engagement Conducted in Accordance With Statements on Standards for Accounting and Review Services Sample comprehensive engagement work programs for preparation, compilation and review engagements Reporting and disclosure illustrations for each level of service, including attesting on personal financial statements, prescribed form, special purpose framework and other engagement variations Other communication requirements, such as sample engagement letters and management representation letters
SEC Case Studies: Ethical Dilemmas in Finance and Accounting
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Virtual
2.00 Credits
The major topics that will be covered in this course include:Introduction to Ethics and Ethical DilemmasEthical Codes and Professional StandardsFraud and the Fraud TriangleEthical Decision-Making ModelsFinancial Statement Manipulation TacticsCash Flow and Key Metrics Misrepresentations
K2's Ripped From The Headlines - Lessons From Interesting Tech Crimes
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Online
2.00 Credits
Common security weaknesses that occur with hardware and software at home and in the office Malware, ransomware, data breach, and incident response tips Internal control failures which result in the theft of assets or unauthorized manipulation of data
Ethical Leadership: Guiding Principles When Others Falter
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Online
2.00 Credits
Understanding yourself and others in the workplace How emotion plays a vital role in ethical dilemmas and in solutions What are some of the various outlooks on ethics? Recognizing lies Managing ethics towards solutions
Internal Controls That May Have Prevented Fraud
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Online
2.00 Credits
Understand what factors allowed certain frauds to occur Recognize what internal controls may have prevented the frauds Consider application of these lessons to circumstances you encounter in your professional endeavors
Entertainment, Meals & Travel Expenses: Review and Update
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Virtual
2.00 Credits
The major topics that will be covered in this class include:Definition of what qualifies as an entertainment expenseStrategies to deduct business entertainment expensesDeductibility of mealsSituations not subject to the 50% meals and entertainment reductionHow to handle automobile issues related to employer-provided parkingProper accounting for deductible vs. non-deductible expendituresThe four steps to analyze business expensesThe latest federal legislation, cases and rulings
K2's CPA Firm Update
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Online
2.00 Credits
Emerging trends like changes in client expectations, supplier strategies, and competitive dynamics AI and advanced software innovations with tailored solutions for service lines like tax, audit, advisory, and niche industries Next-gen automation tools, including the role of machine learning, RPA, and advanced analytics in streamlining operations Optimal technology stacks to enhance firm productivity, efficiency, and profitability Cybersecurity advancements. Proactive approaches to safeguarding client and firm data
The Controllership Series - Financial Statement Preparation
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Online
2.60 Credits
Accounting Finance Financial Statement Preparation
Retirement Planning: Next Stage for You or Your Client
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Virtual
2.00 Credits
The major topics covered in this class include:Welcome to Your Next Stage -- Developing a new perspective on what this next stage is really all aboutIt's About Time -- Discovering a new sense of purposeMoney Matters -- Assessing your financial conditionsRelationships Matter Too -- Addressing needed or potential changes in your relationshipsHealthy Habits -- Examining new or renewed ways to stay healthyWho I Am -- Creating a new identity, and answering "So what do you do?"My Master Plan -- Figuring out what to do next
The Best S Corporation, Limited Liability, and Partnership Update Course by Surgent
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Virtual
8.00 Credits
Comprehensive coverage of the Inflation Reduction Act, including: The Corporate Alternative Minimum Tax, The Clean Vehicle Credit, Credit for Previously Owned Clean Vehicles, Credit for Qualified Commercial Clean Vehicles, §45L New Energy Efficient Home Credit, Elective Payment, Transferability, and Prevailing Wage and Apprenticeship Requirements Principles and considerations for nonresident withholding, composite payments, and passthrough entity taxes Comprehensive coverage of the SECURE 2.0 Act with a focus on provisions applicable to employers Thinking beyond §163(j) -- Interest Allocation Rules, Original Issue Discount, Applicable High Yield Discount Obligations, Convertible Corporate Debt Instruments, and Debt-Financed Distributions Retirements and redemptions: considerations for partnerships and S corporations Timely coverage of breaking tax legislation Selected Practice and Reporting Issues: What’s new? A review of recent cases and tax law changes and IRS guidance affecting S corporations, partnerships, limited liability companies, and limited liability partnerships Form 1099-K reporting requirements Bonus depreciation Section 174 Research & Experimental Expenditures -- new guidance under Notice 2023-63 and Notice 2024-12 FinCEN reporting requirements A review of like-kind exchange transactions under §1031
K2's Accounting Automation
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Online
1.00 Credits
Key automation opportunities Benefits and risks associated with automation Primary tools available for automation efforts
Analytical Procedures: Practical Applications and Standards
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Online
2.00 Credits
Analytical procedures in audit and review engagements Practical examples and illustrations of analytical procedures The order of operations for accomplishing analytical procedures
SECURE Act 2.0 and Updates (2025)
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Virtual
2.00 Credits
The major topics that will be covered in this course include:Implications for individualsChanges to the Saver’s CreditChanging the required minimum distribution rules for Roth 401(k)sChanges to required beginning dates for required minimum distributions of retirement plans. Penalty-Free Withdrawals for Certain Emergency ExpensesSpecial provisions for firefighters and military personnel spouses Increases in catch-up contributions Impact on 529 plansOpportunities for student loan payment matchingImplications for EmployersStarter § 401(k) plans for small employersRequiring automatic 401(k) enrollmentImproving worker access to emergency savingsIncreasing part-time workers’ access to retirement accountsStatute of Limitations on excise taxes imposed on overcontributions to retirement plansMultiple employer §403(b) plansAutomatic portability provisionsOther changes in the administration of company retirement plans
Taxation of Judgements and Settlements
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Online
2.40 Credits
Types of damages or remedies that can be awarded or agreed upon pursuant to litigation. Review of the Internal Revenue Code and regulations governing the taxation of various types of litigation payments. Suggestions for drafting pleadings or settlement agreements.
Preparing and Reviewing Workpapers for Higher Quality Audits
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Online
4.00 Credits
The primary purpose of workpaper documentation, and minimum documentation requirements for workpaper preparers Best practices for documenting complex and subjective procedures and conclusions, such as estimates, substantive analytic procedures, etc. that impact the nature and extent of audit documentation needed to support audit conclusions Discussing the financial statement audit risk concept, including how proper application better ensures a higher quality audit Tips for an efficient workpaper review process that complies with relevant standards
Current Nonprofit Fraud Trends
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Virtual
4.00 Credits
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!
Surgent's Annual Accounting and Auditing Update
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Virtual
8.00 Credits
Recently issued FASB Accounting Standards Updates, PCC Update and items on the FASB’s Technical Agenda Leases – Topic 842 Recently issued ASUs covering common control leases, crypto assets (e.g., cryptocurrency), and income tax disclosures ASC 326: CECL Review of SAS 142 – Focus on Audit Evidence Recently issued SASs and other AICPA activity SSARS No. 25 and other recently issued SSARS Detailed review of SAS 145 Other important A&A practice matters
Becoming Conflict Competent
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Virtual
2.00 Credits
Major topics covered in this course include:Levels of conflictStrategies to de-escalate conflictDistinction between miscommunication and conflictResponses to conflictTactics to address, rather than avoid, conflict
Cultural Transformation
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Virtual
1.00 Credits
The major topics that will be covered in this course include:What is culture Why culture matters A process to change your organization’s culture
The Controllership Series - The Controllers Role in Procurement Function
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Online
1.20 Credits
Accounting Finance Procurement
