CPE Catalog & Events
Surgent's Defending Firms: Email Fraud, Cloud Risks, Cyber Insurance, and Remote Work Security
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Webcast
2.0 Credits
Email fraud Phishing attacks Cloud security risks Cyber insurance Securing remote work environments
Surgent's Understanding S Corporation Taxation: Shareholder Basis, AAA, and Retained Earnings
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Webcast
2.0 Credits
S corporation earnings layers Observations on earnings layers S corporation basis calculation IRC 351 transactions Four loss tiers Appreciated property distributions
Surgent's Annual Accounting and Auditing Update
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Webcast
8.0 Credits
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
Surgent's Business Law Essentials for Practitioners and Controllers
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Webcast
8.0 Credits
Contract principles Partnerships and limited liability entities Legal issues related to various types of business organizations Worker classification Employee rights and the duties of employers Intellectual property Real property law Bankruptcy basics Environmental Law Merger basics
Surgent's Employee vs. Independent Contractor: Achieving Success in a Worker Classification Audit
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Webcast
2.0 Credits
The 20 common law factors in a worker classification audit that are used to distinguish an employee from an independent contractor How disgruntled independent contractors can use IRS Form 8919 against a former employer When and how to use §530 as a defense in worker classification audits What is "industry practice" for §530 purposes Common sense steps that will avoid the recharacterization of workers treated as independent contractors to employees The IRS’s Voluntary Classification Settlement Program — advantages and disadvantages The DOL Final Rule
Surgent's Unconscious Bias for Managers, Supervisors, and Executives
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Webcast
2.0 Credits
Unconscious bias, including the five defining characteristics of unconscious bias The real-world impacts of unconscious biases, including impacts on racial minorities, women, and older workers The concept of microaggressions, with examples An effective strategy for adult learning that can be applied to change unconscious biases, which can also be used to learn other skills A framework for handling mistakes and using them to build trust and respect in the workplace. We call this the “oops, did I just say that?” section.
Webcast: Auditing Standards Update & Best Practices 26-27
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Webcast
4.0 Credits
Designing and performing sufficient audit procedures required for all audits, particularly when auditing privately-owned companies Identify controls that exist, especially when those controls are not clearly identified or formalized Evaluate if those controls prevent or detect material misstatements in the financial statements Design effective audit procedures (including testing of controls where appropriate) in response to the auditor's assessed risk of the potential material misstatements in the financial statements
Webcast: Microsoft 365 for CPAs: Unlocking Hidden Productivity Tools 26-27
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Webcast
2.0 Credits
Round robin review of lesser-known M365 apps
Surgent's Stock vs. Asset Acquisitions of C Corporations
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Webcast
2.0 Credits
Advantages and disadvantages to buyer and seller of an asset acquisition and a stock acquisition Tax treatment of consulting agreements and covenants not to compete Sale of personal goodwill associated with an asset acquisition Tax consequences associated with a stock acquisition and an asset acquisition Acquisitive reorganizations Non-tax issues that must be considered when a corporation is acquired
Surgent's Top 20 Questions Advisors Ask About the SECURE Acts and Other IRA Rules
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Webcast
2.0 Credits
529 to Roth: who, what, when, and how SECURE Act 1.0 and the 10-year rule Roth IRA beneficiary options Where the stretch IRA really ends The new limitations for spouse IRA beneficiaries The new spouse options for spouse beneficiaries New RMD rules for Roth 401(k)s Overriding the 10-year rule for an eligible designated beneficiary How the age of death affects beneficiary options The new early distribution penalty exceptions Rollovers vs. transfers for spouse beneficiaries Qualified charitable distributions (QCDs) for owners and beneficiaries The “at least as rapidly” (ALAR) rule New reduced rate for excess accumulation penalty on RMD failures How to avoid unlimited accrual of the 6% excise tax How to avoid unlimited accrual of the 25% excise tax Clarifying the definition of disability for an exception to the 10% additional tax The new starting ages for RMDs Designated vs. eligible designated beneficiaries and their options Catch-up contributions for ages 50 and over Catch-up contributions for ages 60 to 63 When the 60-day deadline is missed When the one-per-year rollover limit is about to be broken Retaining qualifications for exceptions to the 10% additional tax
Surgent's The One Big Beautiful Bill Act (OBBBA): What You Need To Know
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Webcast
4.0 Credits
The $6,000 senior deduction The QBI deduction Changes in the estate tax Wagering losses The SALT cap Tips, overtime, and car loan interest 1099 changes Trump Accounts Investments in students and education Bonus and Section 179 changes, including depreciation for qualified production property Full expensing of domestic research and experimental expenditures Changes in the deduction of business interest and business losses Renewal of Opportunity Zones Individual and corporate charitable contribution changes Expansion of Section 1202 stock Termination of credits for environmentally clean autos and expenditures Many other individual and business income tax changes contained in the OBBBA
Surgent's AI and Data Ethics in Accounting
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Webcast
2.0 Credits
Fundamental principles of AI and data ethics Importance of ethics in AI adoption Relevance of data ethics in accounting practices Frameworks for ethical AI implementation Ethical implications of AI in auditing and accounting Maintaining independence and objectivity Ensuring professional skepticism with AI tools Addressing ethical dilemmas in AI-driven audits Algorithmic bias and fairness in AI systems Identifying and understanding algorithmic bias Strategies to ensure fairness in AI models Case studies on bias and fairness issues in accounting Regulatory requirements and guidelines Overview of national and international regulations (e.g., GDPR, HIPAA) Compliance with ethical standards in AI use Emerging guidelines from accounting bodies on AI ethics Strategies for ethical AI use in accounting Implementing ethical AI frameworks and tools Promoting transparency, accountability, and fairness Developing a culture of ethics in AI-enhanced accounting practices
Surgent's New and Expanded Tax Benefits Associated with Section 1202 – Qualified Small Business Stock
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Webcast
2.0 Credits
The graduated holding periods and the related graduated capital gain exclusions Raising the per-issuer gain exclusion cap to $15 million Raising the corporate-level aggregate gross asset threshold to $75 million Qualifications for a corporation to issue Section 1202 stock Using multiple non-grantor trusts to unlock the $15 million exclusion cap The 10% test associated with non-operating real estate and investment securities The 50% working capital test The 80% test relative to an active qualified trade or business QSBS attestation letter Excluded businesses Permissible businesses, including manufacturing, retailing, technology, and wholesaling How Section 1202 applies in the context of a transfer to other taxpayers
Surgent's Privacy and Security Training: Obligations of Confidentiality and Safekeeping
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Webcast
2.0 Credits
Obligations of confidentiality and safekeeping Security best practices to apply beyond work Likely causes and effects of a large-scale cyberattack Email security best practices Remote work security Mobile device security Internet of Things (IoT) risks Public Wi-Fi risk and the importance of using a VPN Recognizing and avoiding text message/phone call phishing Data loss prevention (DLP)
Webcast: K2's AI — Better Prompts, Better Results 26-27
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Webcast
1.0 Credits
Components of effective AI prompts
Surgent's Build an AI Agent With ChatGPT: A Hands-on Lab for Financial Professionals
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Webcast
2.0 Credits
Agentic simulation using prompt design and structured interaction Flipped agent/user roles in ChatGPT (autonomy emulation) Use case walkthroughs: audit Q&A bot, tax helper, financial planning agent Risk scenarios: hallucinations, scope creep, prompt hacking Governance, professional skepticism, and documentation best practices
Surgent's Tax Planning for Rental Real Estate
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Webcast
4.0 Credits
Rental activities and passive activities Material participation Real estate professional status Active participation status Depreciation recapture – Sections 1245, 1250, and 291 Vacation homes rented out QBI deduction and rental properties Section 1237 safe harbor for divided parcel sales Practitioner considerations
Webcast: Internal and External Fraud: Understanding It and Working To Control It 26-27
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Webcast
8.0 Credits
Understanding why internal fraud occurs Fraudulent acts initiated by outside organizations Policies, procedures and control measures designed to fight fraud Steps that verify anti-fraud activities are working
Webcast: Living Trust Administration Workshop 26-27
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Webcast
8.0 Credits
The steps in Trust Administration Delaware Tax Trap - its unique use Change of the exemption in 2026 and its impact Whether to file a 706 for portability election and/or Q-Tipping the Credit Trust Preparation of trust accountings Trust administration of Medi-Cal Trusts, QPRT, GRAT and IDGTs
Webcast: Not-for-Profit Organizations: Treasury Utilizing QuickBooks 26-27
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Webcast
8.0 Credits
Financial entity IRS filing status Recent ASC updates affecting nonprofits Inflows and Outflows QuickBooks Desktop Setup Data entry Reporting Governance policies and budgeting