CPE Catalog & Events

Billings Chapter: Montana Tax Update

Generative AI Strategy for Accountants

The major topics that will be covered in this course include:Evolution and current state of AI technologies in accountingDevelopment of comprehensive AI usage policies and guidelinesImplementation frameworks for integrating AI into accounting workflowsStrategic approaches to AI-driven process automation and optimizationMethods for identifying and capitalizing on AI opportunitiesBest practices for human-AI collaboration in accountingRisk management and ethical considerations for AI implementation

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

Rural Chapter: Ethics in an AI World [Rural Chapter members only]

Selected Ethics Topics - 2024 - 2025

The major topics that will be covered in this course include:Stay in compliance with recent ethics standards changes that impact your practice.Learn about key regulatory changes and initiatives impacting CPAs and the future of the profession.Discuss emerging issues and standard-setting activity that could affect your practice in the future. Explore practical applications of the standards and hear about common practice issues and challenges. Examples include private equity, technology, tax planning, audit quality, regulatory enforcement and standard-setting environment.Learn how failure to follow the standards can result in unwanted regulatory actions and publicity.

Surgent's Top 20 Effective Strategies for Avoiding RMD Mistakes and Penalties

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

Surgent's Unique Tax Attributes of Different Entity Types

Considerations for a small business owner Self-employment taxes Guaranteed payments to partners QBI deductions: Section 199A Built-in gains tax: S corporations Excess passive income tax: S corporations PTE elections: S corporations and partnerships Taxation of fringe benefits: S corporations Double taxation of C corporation dividends Taxation of limited liability companies Which entity to choose?

Building a Better Budget in a Time of Uncertainty

The major topics that will be covered in this class include:Budgets vs. ForecastsCyclicalityCore Earnings & Sustainable GrowthIdentifying Key Forecast DriversReasonableness in ForecastingApproaches to BudgetingBudgeting VariancesHorizontal AnalysisFlexible Budgeting

Mastering Partnership Basis: Inside and Outside Basis

The major topics that will be covered in this course include:Explain the use of both "inside" and "outside” basis determination.How to calculate tax basis capital accounts, including when the entity is formed, including the impact of contributed property.Clarify the importance of partnership capital accounts and partnerships debt on partner's tax basis.Explanation of how basis is impacted distributions and by sale and/or liquidation of the partnership interest.Comprehensive example to illustrate the mechanics of the basis determination process.

Navigating IRS Authorizations: Form 2848 & Form 8821

The major topics that will be covered in this course include:Overview of IRS Power of Attorney (POA) rules.Form 2848: Authority to Represent Clients before the IRS.Form 8821: Accessing Tax Information Without Representation.Identifying errors and compliance risks in POA filings.Rules for revoking or updating POA authorizations.Managing authorizations through the CAF system.Electronic submissions and the IRS online authorization process.Ethical responsibilities when holding a POA.

Surgent's Getting Ready for Busy Season: Review Individual Tax Form Changes

Major 2025 tax form changes as they relate to individual taxpayers Key new tax developments as they relate to 2025 and how they impact the 2025 tax forms

Microsoft Outlook "Must Know" Email Tips

The major topics that will be covered in this class include:Using Quick Parts to streamline message composition.Eliminating inefficient back and forth appointment scheduling with the Bookings app.Using category codes and contacts to send bulk emails.Sending emails to Teams and OneNote.Organizing your inbox with custom views, rules and folders.Mastering the search tools to find emails quickly.Review of key option settings to maximize email productivity.

Accounting for and Auditing Cryptocurrency & Digital Assets

The major topics covered in this class include:Common applications related to initial recognition and measurement, subsequent measurement or derecognition, presentation, and disclosure of cryptocurrency and other digital assetsFeedback from the AICPA's Digital Assets Working Group intended to assist auditors with opining on these digital records

A&A Conference (Day 2)

Details for this conference are subject to change, please follow this link to see the most up to date information: https://cpacrossings1.box.com/s/jag57tyzrhsdtg7jfkt3mhps93dkvr8lThursday, Dec. 11thQuality Management Standards Implementation - Tammy Daugherty, consultantLearn how to put the new quality management standards into practice. (4- A&A)Enhancing Audit Quality Update - Robert Bezgin, CPA and Heather Trower, PICPAThis session will share the latest efforts to improve audit quality across the profession.(1-A&A)Applied Data Analytics - Bryan Smith, CPA, DataSmith Pro, LLCLearn how data analytics is being used in real-world accounting and auditing work.(1- A&A)Audit- Leveraging Technology - Katie Holmes, Forvis Mazars and Rosena Rodriguez, Forviz MazarsAs the audit profession undergoes rapid transformation, this session explores how emerging technologies are reshaping audit methodologies, enhancing quality, and driving strategic value.(1-A&A)Evaluating IT General Computer Controls Under SAS 145, Risk Assessment - Melisa Galasso, Galasso Learning SolutionsThis session will explain how to assess IT general controls as part of your audit risk procedures under SAS 145. (1-A&A)

Ethical Considerations in Working with Cannabis

The major topics covered in this class include:Framework for assessing the propriety of offering services within the state legal, regulated cannabis industryAssist in identifying key stakeholders to be considered in conjunction to providing cannabis industry services, including:partnersstaffclientsBanking relationshipsMalpractice insurance

Professional Ethical Considerations for CPAs

The major topics that will be covered in this course include:Core principles of any Code of Professional Conduct applicable to all CPAs, including conflicts of interest, preparing and reporting information, competence, confidential information, and moreThe importance of maintaining independence for CPAs in public practice, especially when also performing nonattest services for the attest client Comparing and contrasting various ethical standards, including those promulgated by the AICPA, PCAOB, and international bodies

Surgent's 2025 Tax Changes and Year-end Planning Opportunities

Using the new rules for tips and overtime pay Customarily tipped occupations mandatory for the tips deduction Taking advantage of the increased standard deduction How to qualify for the $6,000 senior deduction Estate tax planning after OBBBA, including a discussion of the portability election Using 529 plans and ABLE accounts most effectively Treating postsecondary credentialing expenses as qualified higher education expenses for purposes of 529 accounts Taking advantage of the SALT deduction Pass-through entity considerations Deducting interest on new car loans Making the most of the new Trump Accounts Using scholarship granting organizations to subsidize school expenses Using green energy credits before they expire New health savings accounts rules The QBI deduction Forms 1099-K, 1099-MISC, and 1099-NEC Employer student loan payments Taking maximum advantage of bonus depreciation Qualified production property Taking advantage of expanded Section 179 depreciation Domestic research and experimental expenditures Business losses New Opportunity Zone legislation Section 1202 QSBS Other timely provisions

Surgent's Applying the Yellow Book to a Financial Statement Audit

Critical concepts related to applying the Yellow Book including when the standards are applicable; the types of engagements involved; and the relationship between the Yellow Book and other standards The Yellow Book standards related to ethics; independence; professional judgment; competence and CPE; quality management; and peer review The Yellow Book requirements related to performing and reporting on financial audits and how those requirements affect the audit in areas like internal control

Surgent's Employer's Handbook: Health Care, Retirement, and Fringe Benefit Tax Issues

ERISA compliance: employee welfare plans and qualified plans Fringe benefit issues: COBRA, Family and Medical Leave Act, and new developments in health care Health care plans: HRAs, HSAs, and other employer-sponsored plans Qualified plan requirements: eligibility, coverage, and vesting