CPE Catalog & Events
Webcast: ACPEN: When Leadership Fails
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Webcast
2.0 Credits
Who’s responsible The importance of policies and procedures The development, implementation and monitoring of internal controls There is no excuse Who steals The Tone At the Top and the Big Monkey Theory
Surgent's Controllership Skills Update: Current Survival Skills
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Webcast
2.0 Credits
Changing Role of Financial Professionals: Priorities Change in mission Valued-added actions Strategic Measurements: Common errors and guidelines for improvement Balanced scorecard Strategy development and implementation Budgeting basics and next steps Risk Management: Recent lessons, including Black Swan events Defining Enterprise Risk Management (ERM) Implementation Developing a Financial Leadership Pipeline: Changing employment environment Retaining the right employees Compensation Hiring process Capital Projects: Types of projects Factors affecting capacity Valuation techniques Cash management M&A Activity: Current environment Controller’s role Strategic questions Sample transactions Due diligence Implementation Introducing Improvements/Innovation: Getting started Establishing an environment Potential first projects Organizational structure
Surgent's Tax and Advisory with Agentic AI
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Webcast
2.0 Credits
Agent use in transfer pricing, tax compliance automation, and M&A due diligence Examples of agent deployment in global accounting firms Regulatory frameworks Governance and controls for autonomous tax tools Strategic advisory with agent-based scenario planning
Surgent's Top 20 Effective Strategies for Avoiding RMD Mistakes and Penalties
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Webcast
2.0 Credits
How to determine when an individual is subject to an RMD Coverage of RMD changes under SECURE Act 2.0 What is the required minimum distribution for an account owner? What is the required minimum distribution for a beneficiary IRA? Key explanations of RMD regulations The types of accounts that are subject to the RMD rules The parties that are subject to the RMD rules Exceptions and special considerations for RMDs Rollover and transfer rules in an RMD year The various responsibilities of interested parties Qualified charitable distributions and how they are coordinated with RMDs and IRA contributions How the 10-year rule works for beneficiaries
Webcast: ACPEN: Spring Tax Update for Business with Steve Dilley
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Webcast
4.0 Credits
Recent legislative developments, cases and rulings impacting various business entity taxpayers Review of Inflation Reduction Act provisions impacting small businesses Business income, deductions and credits Section 174: Research and Experimentation Deduction update Form 1099-K reporting Depreciation update: Section 179 and 168(k) S Corporation and partnership update, including Schedule K-1
Surgent's Best Practices in Not-for-Profit Accounting and Reporting
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Webcast
4.0 Credits
The key requirements, options, and best practices seen in each of the basic financial statements Today’s core accounting and reporting requirements related to contributions and how to apply them effectively and efficiently How to analyze and incorporate the needs of financial statement users into a not-for-profit’s financial statements and disclosures
Surgent's Guide and Update to Compilations, Reviews, and Preparations
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Webcast
4.0 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 SSARS No. 27, Applicability of AR-C Section 70 to Financial Statements Prepared as Part of a Consulting Services Engagement Sample comprehensive engagement work programs for preparation, compilation, and review engagements
Surgent's Key Partnership and S Corporation Tax Planning Strategies
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Webcast
4.0 Credits
Timely coverage of breaking tax legislation Tax consequences of retiring partners seeking liquidating distributions/redemptions and S corporation shareholders seeking the redemption of their shares At-risk and passive activity loss considerations Basis planning Related party transactions: making them work Income splitting and shifting with family can create considerable benefits Sale of ownership interest and NIIT considerations
Webcast: Financial Statement Disclosures 26-27
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Webcast
8.0 Credits
General requirements Balance Sheet, income statement and cash flow Stockholders" equity Business combination and consolidation
Webcast: K2's Business Intelligence With Microsoft Power BI Tools 26-27
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Webcast
8.0 Credits
The importance of Business Intelligence in today's business climate
Surgent's Partnership and LLC Core Tax Issues From Formation Through Liquidation
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Webcast
8.0 Credits
Reporting requirements for Schedules K-2 and K-3 Capital account reporting requirements Schedule K-1 reporting for §743 adjustments Schedule K-1 reporting for §704 gains and losses Comprehensive case on partnership/partner application of the business interest deduction Section 704(b) basis versus tax basis for capital accounts Detailed rules of §704 for preventing the shifting of tax consequences among partners or members Unreasonable uses of the traditional and curative allocation methods Layers of §704(c) allocations Treatment of recourse versus nonrecourse debt basis How to calculate basis limitations and the implications on each partner’s own tax return How §179 limitations affect partnership/LLC basis Regulations for handling basis step-ups under §754 elections and mandatory adjustments under §743 and §734 for partnerships that have not made a §754 election Subsequent contributions of property with §754 adjusted basis to another partnership or corporation Capital account adjustments in connection with admission of new members Special allocations and substantial economic effect LLCs and self-employment tax to members Distributions – current or liquidating, cash or property, and the substituted basis rule Termination and liquidation of an LLC
Webcast: ACPEN: K2’s CRM – The Ultimate Business Automation Tool
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Webcast
2.0 Credits
Overview of CRM functionalities tailored to accounting, including customizations and integrations Integrated tools that leverage CRM data for automating tasks and improving efficiency Strategies for successfully adopting a CRM platform and solutions to overcome common challenges
Surgent's Marijuana: A Generalized Business Viewpoint
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Webcast
2.0 Credits
An overview of current state and federal laws governing marijuana A review of state boards of accountancy regarding marijuana How some financial professionals are capitalizing on the marijuana industry Providing auditing and tax services within the marijuana industry How accountants and other financial professionals can manage risk within this industry IRC Section 280E’s prohibition of deductions involving controlled substances A summary of various state taxation laws on marijuana Ethical issues for accountants who work in the marijuana industry Relevant banking regulations Growth projections
Surgent's Reducing a Business Owner Client’s Exposure to Social Security and Self-Employment Taxes
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Webcast
2.0 Credits
Section 1402(a) exclusions from the definition of self-employment income Application of the SE tax to members of limited liability companies Taking a self-employed owner's health insurance deductions against self-employment tax How using the S corporation and the MMLLC treated as a partnership can help reduce an individual's exposure to self-employment tax How hiring a spouse and/or child helps reduce self-employment tax Differentiating between income treated as self- employment income and income that is not self-employment income
Surgent's Understanding S Corporation Taxation: Compensation Issues and Entity-Level Taxes
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Webcast
2.0 Credits
Reasonable compensation Fringe benefits for S corporation shareholders Built-in gains tax Excess passive income tax Notice 2020-75: PTE elections
Surgent's Avoiding Deficiencies in Peer Reviews: Focus on Engagement Quality
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Webcast
4.0 Credits
AICPA’s Enhancing Audit Quality initiative Recent revisions to Quality Management standards Feedback from peer reviews, including areas driving deficiencies in audit Elements of an effective risk assessment and how to link to audit procedures performed Understanding internal controls and making the decision whether or not to test them Best practices in documentation
Webcast: ACPEN: Fringe Benefits & Compensation Planning - Today and Beyond
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Webcast
8.0 Credits
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
Webcast: 2026 Galasso Arizona & AICPA Regulatory Ethics Update
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Webcast
4.0 Credits
Webcast: World Class Cost Accounting: A Practical Application—Part 1 26-27
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Webcast
4.0 Credits
Classification of the five cost types Direct Materials'comprehensive coverage Direct Labors' labor burden costs
Webcast: Financial Statement Disclosures 26-27
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Webcast
8.0 Credits
General requirements Balance Sheet, income statement and cash flow Stockholders" equity Business combination and consolidation