CPE Catalog
Chronological events are listed below the Featured events.
We are pleased to offer live CPE seminars throughout the year. These are virtual presentations with a live instructor allowing for live interaction. These seminars are listed in the Seminars tab below.
The Americans with Disabilities Act and the Family and Medical Leave Act
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Online
2.00 Credits
Member Price: $99
The Family and Medical Leave Act (FMLA) and the Americans with Disabilities Act (ADA) were implemented to improve the lives of employees. FMLA allows eligible employees to take job-protected leave for their own serious health conditions or to care for sick family members. The ADA was intended to ensure "equality of opportunity" and "economic self-sufficiency" for individuals with disabilities. Yet both laws have proven challenging for employers. These laws are complex with rules that can be confusing and often misunderstood. This webinar is designed to provide information, guidelines, and examples of the key concepts under both laws.
Yellow Book and Single Audits: How to Stay in Good Graces and Out of Bad Places with Your Peer Reviewer
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Online
4.00 Credits
Member Price: $159
If you perform Yellow Book audits and/or single audits, it is a given that a peer reviewer will be looking at your work on those engagements! Why fret and sweat about what peer reviewers are going to be looking for? In this course, we will explore the key audit requirements that peer reviewers focus on, how the auditor complies with those requirements, and common pitfalls seen in Yellow Book and single audits. This course will help you proceed and succeed in your Yellow Book and single audits.
Assessing the Risk of Fraud in a Financial Statement Audit
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Online
8.00 Credits
Member Price: $279
From Enron and WorldCom in the early 2000s to Wirecard and FTX in recent years, the risk of fraud in an audit remains high, and the potential loss to the public has only increased. The Association of Certified Fraud Examiners (ACFE) annual reports find that fraud is potentially lurking in all businesses, including not-for-profit organizations. It often goes undetected for years, and, when uncovered, management and the board may question why an auditor did not identify it - even though most corporate frauds are identified by internal personnel. Still, the auditor's responsibility in a financial statement audit is to assess risk and perform sufficient procedures to obtain reasonable assurance that the financial statements are free from material misstatement due to fraud (or error). However, failure to perform an adequate fraud risk assessment and report deficiencies in internal control, such as a lack of segregation of duties, can leave a firm vulnerable. This course will discuss the audit procedures that should be performed in accordance with AU-C §240, Consideration of Fraud in a Financial Statement Audit, as recently amended; best practices in performing fraud risk assessment procedures; when and how to report control deficiencies noted in an audit; and the most frequent types of fraud found in small to mid-sized entities along with internal controls that could be implemented to help prevent and detect them. We will also look at various cyber fraud schemes and how they might be prevented or detected, the use of analytics as fraud risk procedures, and assessments of fraud risk in a Single Audit. Fraud is now more complicated than ever. From deepfakes to complex denial-of-service attacks, auditors have more to consider in their risk assessment than they did even five years ago. This course features case studies and detailed illustrations to help auditors know what to look for and how to respond to potential fraud in their audits.
Handbook for Mastering Basis, Distributions, and Loss Limitation Issues for S Corporations, LLCs, and Partnerships
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Online
8.00 Credits
Member Price: $279
The most difficult concepts to master when dealing with flow-through business entities are the basis and distribution concepts. Major error and malpractice issues occur if the CPA does not fully understand the impact of these rules. This course is designed to focus on the practical applications of these rules.
Data Analytics for Accountants and Financial Managers
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Online
2.00 Credits
Member Price: $99
Data analytics and mining are the fastest growing disciplines in accounting and general management. Many organizations are either planning programs or have them already underway. Unfortunately, a number of these attempts fail due to poor planning/preparation and a lack of commitment, training, and clear vision of the program's goals. Today there is no shortage of data, but relatively few organizations have established an environment and ongoing process to isolate, capture, analyze, and convert data into actionable information. At times, even organizations that are employing leading-edge analytics are doing it with traditional, limited sets of data. This session explores how an organization can successfully become data driven. The discussion includes numerous examples demonstrating how accounting and financial professionals can build upon their current analytical skills to better perform traditional tasks and assume a role as a business partner with others in their organization. The program is aimed to assist those just beginning the journey, as well as those who want to test their current efforts or are considering the need for a restart. In addition to discussing a number of analytical tools, including available software, lists of reference books and next-level software are provided. This program continues to build upon the Controllership Update Series.
Foundations of Cybersecurity for Financial Professionals
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Online
2.00 Credits
Member Price: $119
This course introduces key cybersecurity concepts tailored for financial professionals. It emphasizes the CPA's role in cyber risk management, key terminology, and practical steps to foster a security mindset, integrating cybersecurity with financial reporting.
Guide to Calculating S Corporation Shareholder Stock and Loan Basis
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Online
2.00 Credits
Member Price: $99
This program discusses, in a practical way, how an S corporation shareholder calculates their stock and loan basis on Form 7203. Form 7203 is the IRS Form on which a shareholder is sometimes required to calculate their stock and loan basis. This topic is particularly important when an S corporation has a loss and the shareholders wish to know whether they are entitled to fully utilize the loss that has been allocated to them against their other income.
Progressive Discipline and Termination
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Online
2.00 Credits
Member Price: $99
Employee discipline is always challenging. Training on proper progressive discipline is critical to avoiding potential lawsuits while also trying to bring out the best possible employee performance. This webinar is designed to assist human resources professionals and managers in understanding the best ways to use progressive discipline as both a management and risk reduction tool. The webinar also will address best practices with regard to the employee termination process.
Tax Reporting for Executive Compensation
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Online
2.00 Credits
Member Price: $99
This comprehensive course delves into the intricate world of executive compensation, focusing on the taxation and reporting procedures for various types of compensation arrangements. Participants will gain a deep understanding of the key differences between incentive stock options (ISOs) and nonqualified stock options (NQSOs), as well as the tax treatment and reporting requirements for restricted stock awards, stock appreciation rights (SARs), phantom stock plans, and employee stock purchase plans (ESPPs). The course will also cover the accurate analysis of tax forms and schedules used for reporting executive compensation, common tax reporting errors to avoid, and strategies for handling extensions, estimated taxes, and increased IRS scrutiny.
Unique Tax Attributes of Different Entity Types
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Online
2.00 Credits
Member Price: $99
When putting together a financial plan, it is important to remember that the tax situation of the business and the individual are often intertwined. Therefore, decisions about entity type are vitally important. Practitioners need to understand not only how different entities are taxed, but also which taxes will have the greatest impact on the individual owner. In this course, we will explore when self-employment taxes apply to business income, as well as some of the lesser-known taxes that apply to flow-through entities. We will even explore when a PTE election could be helpful to a small business owner.
Controllership Skills Update - Budgeting, Forecasting, and Big Data
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Online
2.00 Credits
Member Price: $99
Budgets are the vehicle for allocating resources, measuring activities, and identifying needed changes and improvements. An organization's strategy is the primary driver of costs. To be effective, the budget must be linked to strategy and long-term plans. Numerous organizations have achieved a series of short-term targets (budgets) but failed longer term, demonstrating the lack of this necessary linkage. Forecasting, a critical part of any successful budgeting process, can be flawed by technical errors, organizational structure, or emotional forces. The establishment of a system to collect, process, and analyze big data can provide significant insights into the budgeting and forecasting process. An efficient system of incorporating big data and analytics into normal activities will improve management's decision-making. This brief program offers specific actions to improve your forecasting and budgeting activities. In addition, more advanced techniques are identified for the participant's further review, which can be applied throughout an organization. Good budgets effectively allocate resources, provide information for decision-making and serve as an early warning system for unforeseen events. A poor budgeting process fosters a false sense of security, provides inappropriate or inaccurate data, and reinforces the status quo. Budgets are about the organization's story, not just the raw numbers!
Governing Agentic AI: Cybersecurity, Data, and Risk
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Online
2.00 Credits
Member Price: $119
As accounting firms and financial institutions deploy agentic AI, they face significant governance challenges. This course focuses on cybersecurity, data governance, and risk management practices essential for the safe and effective use of autonomous systems. Participants will examine frameworks such as NIST AI RMF and the CSA's red-teaming guidelines, as well as case studies on AI-powered cyber incidents. The course equips professionals to assess agentic system vulnerabilities, implement controls, and integrate risk insights into enterprise compliance strategies. This course equips CPAs to fulfill their oversight responsibilities in safeguarding financial data and ensuring the reliability of autonomous systems within the enterprise's control environment.
Improving Your Profits: Identifying Cost Cutting Opportunities
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Online
2.00 Credits
Member Price: $99
Part of one's duty as a CPA working in industry is to safeguard the assets of the organization. Cost cutting is one way to preserve assets and maintain a company's competitive position in the industry. However, what keeps us from ridding our organizations of unnecessary costs? In this course, we will look at the factors that prevent our companies from being as streamlined as they could be. By using statistics and survey data, we will attempt to show how to better negotiate and navigate budgeting and contracting decisions. We will also discuss financial statement analysis techniques, benchmarking, and cash flow management in an effort to better cut costs and maintain the long-run viability of an organization.
The AI-augmented Professional: Practical Tools, Real Risks, and Immediate Use Cases
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Online
2.00 Credits
Member Price: $99
Artificial Intelligence is no longer a future concept; it is a current necessity. This session provides a practical roadmap for practitioners to leverage AI safely and effectively. We move from a survey of available tools (from free apps to specialized software) to a deep dive into the ethical guardrails required to protect client data and maintain professional standards. Participants will leave with a playbook of real-world use cases that can be implemented immediately.
You've Got This: An Introduction to Yellow Book and Single Audits
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Online
4.00 Credits
Member Price: $159
If you work with governments or not-for-profits, mastering the fundamentals of Yellow Book and single audits is essential. This beginner-friendly course breaks down the key requirements of the Yellow Book and the Uniform Guidance for Federal Awards into clear, manageable concepts. You'll learn the essentials of performing Yellow Book and single audits with confidence—building a strong foundation, boosting your understanding, and equipping you to conduct audits efficiently and effectively.
Surgent's Weekly Expert Hour
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Online
1.00 Credits
Member Price: $59
As financial and tax professionals well know, information overload is a constant struggle we face because things change quickly, and the sheer number of changes being made on a daily basis is enormous. Of great importance to small and medium tax and advisory firms is differentiating between changes that are relevant to our practice and our clients and changes that are new but totally irrelevant. Distinguishing between the two is difficult and time-consuming. Mike Tucker and a team of experts are pleased to present a weekly series designed to eliminate the clutter and get you what you need to stay up-to-date and perform for your clients. Mike and his co-presenters will dispense news on current events impacting taxes, finance, and industry. The subject matter will differ each week and intermittently include topics such as Social Security and Medicare. The panelists will discuss personal and corporate tax matters as well as other late-breaking news related to practitioners' personal finances and those of their clients. Every financial professional will benefit from this series. This is a cost-effective way for accountants to fulfill their compulsory continuing education because this weekly series will include almost 40 one-hour presentations. Sign up today — your clients and your bottom line will thank you.
Artificial Intelligence for Accounting and Finance Professionals
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Online
2.00 Credits
Member Price: $99
Artificial intelligence (AI) is transforming the accounting and finance profession at an unprecedented pace. What began as automation of repetitive tasks has evolved into systems capable of complex data analysis, natural language processing, and predictive modeling. Modern AI tools — such as generative AI, machine learning, and intelligent automation — are reshaping how professionals audit, forecast, analyze risk, and deliver client insights. This course provides accounting and finance professionals with a comprehensive understanding of how AI is reshaping workflows, client services, and decision-making. Participants will explore current applications of AI within firms and corporate finance, assess risks and governance considerations, and learn strategies for adapting professional roles in an increasingly automated landscape. The program also examines the emerging ethical, regulatory, and data privacy challenges associated with AI adoption.
Key Roth IRA and Roth 401(k) Rules for Funding and Tax-free Distributions
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Online
2.00 Credits
Member Price: $99
How much can clients contribute to a Roth IRA, Roth 401(k), Roth SEP IRA, or Roth SIMPLE IRA? When do enhanced (super) catch-up contributions apply, and when must those catch-up contributions be made on a Roth basis? How does a Roth distribution qualify as tax-free? How did SECURE Act 1.0 and SECURE Act 2.0 fundamentally change Roth funding and distribution rules? These are among the core Roth questions advisors must be able to answer with confidence. As Roth accounts continue to play an increasingly central role in retirement savings strategies — and as contribution rules become more layered and complex — Roth proficiency is no longer optional. In addition, new rules governing age-based enhanced catch-up contributions and the Roth mandate for certain higher-income participants have added a new level of coordination between tax planning, payroll, and retirement plan design. In this course, Denise Appleby simplifies the critical rules that govern Roth funding and Roth distributions across Roth IRAs, Roth 401(k)s, and related employer plans. Emphasis is placed on understanding how the rules interact, where advisors commonly make mistakes, and how recent legislative changes affect real-world planning.
Six Common Barriers to Investment Success
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Online
2.00 Credits
Member Price: $99
Many of us expect to use logic when it comes to how we allocate our investments. The adage of "buy low, sell high" is a saying that makes logical sense. So, why do we always seem to do the opposite? Every day we are faced with decisions, and we are often influenced by two seemingly opposing voices that come from two different parts of our brain. The frontal cortex processes lots of information to help us make logical and informed choices. But there's also a small part of the brain, known as the reflexive brain, that is responsible for emotions and survival instincts. Often, this reflexive brain can have a detrimental effect on the way we handle our investments. This course will discuss some behavioral biases that affect our financial decisions. As humans, we need to be aware of how our reflexive behavior impacts our investment decision-making ability. By uncovering and understanding these biases, we may have a better chance of meeting our long-term financial goals.
Employee vs. Independent Contractor: Achieving Success in a Worker Classification Audit
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Online
2.00 Credits
Member Price: $99
The IRS believes, perhaps with some justification, that many workers classified as independent contractors are actually employees and should be treated as such for tax purposes. The result is that worker classification audits are frequent and often costly for business clients, both in terms of time as well as money expended. This program prepares accounting and finance professionals to assist their clients with worker classification audits, and to avoid them if possible, by discussing and explaining the circumstances under which workers will most likely be characterized as employees or as independent contractors. The program also deals with the first line of defense against the IRS in worker classification audits — Section 530, as well as the common law factors distinguishing an employee from an independent contractor. This program also explores the IRS Voluntary Classification Settlement Program and discusses whether a practitioner should advise a client to request admission into this program.