CPE Catalog & Events

2024 The Role of Internal Control in the Risk-Based Audit

Specific matters auditors should consider when obtaining and documenting an understanding of the client's internal control system Development of a tailored audit approach that considers the potential reliance on internal controls Guidance for establishing an adequate basis for reliance on internal controls of less formal, smaller clients

How to Start a CFO Service

The major topics that will be covered in this course include:What business owners really want from a CFO/business advisory service (it's not what you think).How to determine if you're qualified to provide CFO/business advisory services.Why now is the right time to be providing CFO/business advisory services.How to get new clients to your practice and how to approach existing clients.Why clients need you and why you need them.How much you should be charging for this type of service.How to provide a CFO/business advisory service in the most efficient way possible.

2024 Ethical Tax Practice Strategies in a Crisis World

“Tales from the Front” – practice issues CPAs are dealing with in these extraordinary times Review of AICPA Code of Professional Conduct Review of IRS Circular 230 Review of client tax return disclosure rules (Sec. 6103) Crisis impacts on engagement letters, contingent fees, independence, consulting services, attest and non-attest services, billing, and collections

2025 Nonprofit Finance & Accounting Academy

Cyber Attacks Through Impersonation

The major topics that will be covered in this class include:Impersonation techniques used to launch cyber attacksCybercriminals' focus: stealing financial assets and intellectual propertyPractical advice on controls to implement to reduce victimization from impersonation cyber attacksPractical advice to reduce the impact of a cyber attack

Asset Misappropriation - Let Me Count the Ways

Identifying opportunity The three most common behavioral red flags that we should always look for The many ways to commit check fraud (it’s so easy) Why inventory is such a good place to hide theft of assets How to cover up inventory fraud Accounts Receivable Fraud and how it works How to count inventory that’s not there

Surgent's Achieving High Levels of Compliance and Customer Service in Your Organization

Why customer service is not just having nice people; it is truly serving the customer Analysis of the value of the customer to compare it to various costs creating an ROI How to develop a compliance program that adds value to the customer A hard look at several companies and industries that have mastered the dual objectives How COVID-19 has affected compliance and customer service

Surgent's Government and Nonprofit Frauds and Controls to Stop Them

Examine real-world misappropriations of cash, check frauds, vendor scams, credit card abuse, grant frauds, benefit schemes, inventory thefts, and payroll frauds Consider and develop controls to stop fraud Tailor controls to the size and fit of the government or nonprofit

2024 Fringe Benefit Planning - Today and Beyond

Fringe Benefit Planning Fundamentals Strategies Tailored for Business Owners and Employees Navigating IRC §132 Fringe Benefit Option Cafeteria Plans Demystified Tax Management in Compensation Planning Understanding the Implications of Dependent Care and Educational Assistance Plans Implementing Flexible Spending Account Plans Effectively Design Features and Regulations of Group Term Life Insurance Plans Medical Savings Accounts Regulations Financing Options for Retiree Medical Benefits Health Care Benefits: Insured Plan vs. HMO Comparison ERISA Reporting and Disclosure Requirements IRC Common Control RulesOverview of Age and Sex Discrimination Rules

Surgent's Compilations, Reviews, and Preparations: Engagement Performance and Annual Update

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

Understanding and Creating an Internal Control System

The major topics covered in this course include:Underlying concepts of internal controlDefining where and why controls, policies and procedures are neededLegacy control measures that are still important for businesses todayCreating control measures that address the use and protection of technology

Excel for Staff Level 2 - Getting More Out of Excel

The major topics that will be covered in this class include:Overview of setting up spreadsheets for data analysis and how Excel Tables can helpLearning the importance of Consistent Column CalculationsHow to use Conditional Formatting to highlight important informationHow to leverage Excel Tables by analyzing them in PivotTablesLearning to leverage array formulas

Making Culture A Competitive Advantage

Talent Strategy Culture Employee Engagement Employee Retention Leadership Leadership Strategy  

Introduction to Governmental Accounting

Fund Accounting MD&A ACFR  

Performing Preparation, Compilation and Review Engagements

Definition of an engagement Forms, checklists and other documentation for preparing, compiling and reviewing engagements Explanation of the differences between compilation and preparation engagements Criteria of a compilation engagement and the entities where compilations can be performed Criteria of a review engagement Changes in level of service

2024 The Preparation of Form 706 and 709 - Line-by-Line

Federal Form 706: Overview and Preparation Federal Form 709: Understanding and Compliance Portability in Estate Tax Planning Coordinating Issues for Decedent's Final Income Tax Return Postmortem Estate Planning Strategies Recent Legislative Changes: Impact on Estate and Gift Taxation Integrating Tax Planning into Client Services

Exploring the New Lease Accounting Standard

The major topics covered in this class include:What is a lease?Recognition and measurement of lease assets and liabilities Impact on lessors and lesseesDisclosures and transition rulesEffective dates

Fraud & Embezzlement: Case Studies from the Trenches

The major topics that will be covered in this class include:How organizations can find themselves defrauded due to lax oversight and weak internal controls.How the existence of the ƒ?otrusted advisorƒ?? creates situations where CPAs can drop their professional skepticism.Illustrations of the issues companies should look for in preventing fraud and embezzlement.

Risk Assessment Under SAS No. 145

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

Surgent's Social Security: Dispelling Common Myths with Essential Truths

Will Social Security be there for me? How is my benefit calculated? Can I claim my benefit and work too? When do I stop paying Social Security taxes? Why does my government pension cause my benefits to be reduced? Can I claim spousal benefits now and my own later? What is my breakeven? Can I claim benefits from my ex-spouse? What do you mean I may pay taxes on my income benefits? … and more!