CPE Catalog & Events

Surgent's Found It! Reporting Findings in Yellow Book and Single Audits

The types of findings reported in Yellow Book and single audits The requirements for reporting findings under the 2024 Yellow Book revision and the 2024 revision to the Uniform Guidance How to really think through the elements of a finding to assist report users

Surgent's Mastering Client Management for Accounting and Finance Professionals

The evolving landscape of client expectations in the accounting profession Building strong and lasting client relationships through effective communication, empathy, and proactive service Implementing efficient client onboarding and engagement processes Leveraging technology to streamline communication, enhance collaboration, and deliver personalized service Effectively resolving client concerns and complaints Utilizing client feedback to continually improve your practice

Surgent's Top Business Tax Planning Strategies

Complying with the beneficial ownership information reporting requirements The current status of the Employee Retention Credit Voluntary Disclosure Program Using the newly expanded access to business tax accounts for partners and shareholders of S corporations IRS guidance allowing car dealers to provide electric vehicle tax rebates upfront to qualified auto buyers Monetizing energy credits Amortization of research and experimental expenditures Dealing with the taxpayer loss in the Tax Court in Soroban Capital Partners requiring managers to pay self-employment tax on certain payments to limited partners Contributions to Roth “catch-up” plans Roth contributions to a SEP and Simple IRA Employer matching contributions to a Roth account Section 179 and bonus depreciation Roth 401(k) contributions no longer subject to RMDs during the owner’s lifetime

Live Webinar K2's Mastering Advanced Excel Functions

• Powerful new functions and features in Excel, such as XLOOKUP and Dynamic Arrays• How to use “legacy” features and functions such as AGGREGATE• Creating effective forecasts in Excel

Surgent's S Corporation Core Tax Issues From Formation Through Liquidation

What exactly is terminating S corporations, including recent rulings Schedules K-2 and K-3 reporting requirements and filing exceptions Form 7203, S Corporation Shareholder Stock and Debt Basis Limitations Shareholder changes Living Trust and causes S termination LLCs electing S status, changing agreement could terminate election Inherited a new client with reporting errors? What are my options? Debt vs. equity and §385; Federal Express battled and won, how do we? Are we to expect SECA tax on pass-through entities? Shareholders losing “substance over form” argument Basis neither increased by phantom income, nor reduced by non-deducted pass-through losses Can I accrue expenses payable to a shareholder? Sure, but can I deduct them? How §179 limitations affect S corp. basis Comparison of liquidation of a C corporation vs. the liquidation of an S corporation Did not timely file Form 2553? A simple method to correct Is there a “flexible standard of law” in regard to closely held entities?

Fraud Conference

Fraud Conference - VIRTUAL

Creating an Ethical Work Environment

Ethical Values and PrinciplesHuman Factors impacting ethical choicesProfessional and organizational responsibilities in creating an ethical work environmentTools for ethical decision making

Todd and Julie Chrisley Go to Prison

Major topics covered in this course include:What is bank fraud?What is wire fraud?Role of financial service professionals in combating tax evasion and white-collar crimeRed flags indicating of white-collar crimesImportance of knowing customersCriminal justice proceedingsRelationship between victim impact and sentencingRelationship between loss amounts and sentencing

Governmental & Not for Profit Fraud 25-26

Review real-world examples of fraud schemes perpetrated against governments and not-for-profits, including misappropriations of cash, grant frauds, vendor frauds, inventory thefts, and payroll frauds Understand and recognize fraud risk and fraud indicators Consider types of fraud prevention programs

Mergers & Acquisitions Part 1: The Accountant's Role 25-26

The purpose and role of financial due diligence in the deal process, including quality of earnings analysis, evaluation of forecasts and sustainability of cash flow Working capital adjustments and balance sheet due diligence The impact of contemplated pricing, earn-outs and holdbacks The deal timeline and flow of information Understanding the terms and structure that fit the buyer and seller objectives Tax and financial accounting treatment of select issues

SSARS Practice Issues and Standards Update 25-26

Review of applicable SSARS standards, including standards updates Review of AICPA professional ethics requirements In-depth discussion of non-attest services Review of independence issues for SSARS services Overview of SSARS #21 performance, documentation and other requirements Detailed analysis of preparation vs. compilation engagements Detailed analysis of review engagements

Technology Trends Update for CPAs with John Higgins

The major topics that will be covered in this course include:Role of cloud computing as the foundation for all tech trendsBig data and data analytics the new frontier for CPAsWorkflow automation with RPA, ML and AI with a focus on ChatGPTBlockchain technology, the revolutionary data storage modelCryptocurrency 15 years later, an update on the market and technologyMetaverse - what's it all aboutCloud based financial and ERP software market update

Advanced Staff Tax Training: Individual 25-26

Taxation of investments Reporting of business income and losses from pass-through entities including loss limitations Non-income taxes that impact individual income tax returns Retirement contributions and planning Alternative Minimum Tax (ATM) Social Security taxation Charitable contribution planning with limitations

Deception, Embezzlement and Fraud 25-26

Narcissism Studies Fraud Embezzlement Technology used in scams

Preparation, Compilations and Reviews?A Practical Workshop 25-26

Preparation Compilations Reviews

Integrate ChatGPT into Your Client Advisory Services-Updated

The major topics covered in this course include:ChatGPT and generative AI technology primerBuilding your generative AI vocabularyDig deeper into your engagement research to develop a higher quality advisory servicePolish your client reporting with the help of ChatGPTDeveloping your ChatGPT client advisory servicesStart with client education. You don’t need to be a technical expert to be an educatorUse AI to help your clients automate their workflows / business processesBuild better spreadsheets with ChatGPT and ExcelHelp your clients identify, evaluate and select applications for their business

Steps to Stop External Fraud

The major topics covered in this course include:Types of external fraudConsiderations as organizations work to reduce fraud riskExternal fraud and known parties/External fraud unknown perpetrators

How Fraud Can Affect Smaller Organizations

The major topics included in this course include:The reasons for fraudFraudulent acts that are initiated against smaller organizationsMethods to stop fraud attempts against small businesses

Ethics: 10 Crucial Qualities of High Character CPAs

The major topics covered in this class include:Discover why the ten crucial qualities of high-character CPAs are essential to your successLearn how to evaluate these qualities in job candidates and why you must do so