CPE Catalog & Events

ChatGPT and Complex Financial and HR Conversations

The major topics that will be covered in this course include:Complex and nuanced communications related to:Budget Allocation and Negotiation TechniquesCompensation and Benefits StructuringManaging Financial Performance and LayoffsFinancial and HR Aspects of Mergers and AcquisitionsRegulatory Compliance and Ethical Financial PracticesStrategies for Financial Crisis ManagementEffective Performance Management Systems

Surgent's Guide to Partner Capital Account Reporting

How a partner’s outside basis and capital account differ Reconciling Schedule M-2 Form 1065 with Partnership K-1 Schedule L IRS requirement to report partner tax basis on the transactional approach Implications if a capital account is negative Deficit restoration accounts and qualified income offsets Modified outside basis method and modified previously taxed capital method Determining a partner’s beginning capital account  Beginning capital account for partnerships and partners consistently reporting on the tax basis The two types of adjustments under 754 and how 743 and 734 require different capital account presentations

Enterprise-Wide Risk Management in Accounting and Finance

The major topics that will be covered in this course include:Enterprise-wide risk management best practices for identifying, evaluating, and determining how to respond to relevant risks.The importance of risk and uncertainty disclosures in the preparation and fair presentation of financial statements, including evolving risks with cybersecurity and ESG.Coordinating risk management efforts, including the required involvement of corporate governance.How to embed risk management into day-to-day accounting and finance activities.

Live Webinar K2's Excel Tips, Tricks and Techniques for Accountants

Fundamental Excel techniques all accounting and financial professionals should know and use Creating date-based calculations in Excel How to create Excel templates Key options you should enable in Excel Linking data in Excel

Create Paginated Reports with Power BI Report Builder

The major topics that will be covered in this class include:Introduction to Power BI Report Builder: Overview of the tool, its interface, and integration with the Power BI ecosystem.Designing Report Layouts: Techniques for setting up professional layouts, including headers, footers, and managing pagination.Data Connection and Management: Connecting to various data sources and preparing data for reporting.Creating Visualizations: Utilizing Power BI’s visualization tools for impactful data presentation.Advanced Report Features: Exploring sub-reports, drill-through capabilities, and dynamic expressions.Publishing and Sharing: Guidelines for publishing reports to the Power BI service and sharing them with relevant stakeholders.

Advanced Excel: Hidden Secrets and Gems

The major topics covered in this class include:Awareness of advanced functionsCreative methods for data manipulationUsing intellectual curiosity and professional skepticism to develop a problem-solving mentalityReal-life examples of innovative ways to analyze and report data with ExcelUsing Excel to perform e-mail mergesMany other functions and techniques that inspire you to continue exploring the depths of Excel and its seemingly bottomless toolboxEnhance creativity in your approach to developing Excel models

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

Fraud, Controls & Ethics: Best Practices & Case Studies

The major topics covered in this course include:Examination of actual fraudsDiscussion of internal controls that could have prevented fraudsContemplation of epiphanies for your own professional scenarios.The AICPA Code of Professional ConductOther elements of professional conduct and compliance with professional standards

101 Tax Planning Ideas 25-26

Planning opportunities in the tax formula Different types of planning Frequently-used planning techniques Qualitative and quantitative considerations The connection between tax planning and other financial planning areas, such as retirement, investment, insurance, and estate planning Looking to the past, present, and future as we plan

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

IRAs: Traditional, Roth, SEP & SIMPLE 25-26

An emphasis on newly enacted tax legislation affecting IRAs., including the NEW final required minimum distribution (RMD) regulations Contribution limits to and tax treatment of distributions from Traditional, Roth, SEP and SIMPLE IRAs Deductible phase-out limits for Traditional IRA contributions for taxpayers who are active participants in qualified retirement plans Roth IRA contribution phase-out limits, as well as tax-free qualified distributions Planning opportunities for conversions to ROTH IRAs Rollover rules to/from different retirement accounts and the one-rollover-per-year limitation The different options of receiving IRA distributions before age 59 « and avoiding the 10% early distribution penalty (including substantially equal periodic payments) The required minimum distribution (RMD) rules from IRAs needed to avoid the 50% penalty after the account owner turns age 72 or dies The tax ramifications of spouse and non-spouse beneficiaries and how this affects the RMD calculation after the account owner s death Overview of health savings account (HSA) eligibility rules, contribution limits and distribution rules

Living Trust Administration Workshop 25-26

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

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

Hot Topics Accounting Update

The major topics that will be covered in this course include:New accounting standards.The impact on Financial Reporting.Hot topics in financial reporting.Current and emerging US GAAP requirements.

Surgent's Annual Accounting and Auditing Update

Recently issued FASB Accounting Standards Updates, PCC Update and items on the FASB’s Technical Agenda Recently issued ASUs covering common control leases, crypto assets (e.g., cryptocurrency), and income tax disclosures Statement on Quality Management Standards: SQMS 1, SQMS 2, and SQMS 3 Post-Implementation Review Report for revenue recognition under ASC 606 and best practices in applying ASC 606 Fraud case studies Recently issued SASs and other AICPA activity Recently issued PCAOB standards and SEC rulemaking activities Other important A&A practice matters

How ESG Reports Can Help with Recruitment & Retention

How Much Are Your Ethics Worth?

The major topics that will be covered in this class include:Understanding ethicsAvailable tools to aid in ethical decision makingThe role of bias in making ethical decisionsApplication through case studies

Ethics and Technology for CPAs

The major topics that will be covered in this class include:The foundational ethical principles CPAs are required to follow and how these principles apply to audit quality, data privacy and security, and the use of emerging technologies.The profession's need to change to meet its ethics standard in a technology-centric environment.Changes being considered by the AICPA and the National Association of State Boards of Accountancy that could impact the profession.

Leveraging Marketing Automation for Accounting Firm Growth

The major topics that will be covered in this course include:Content - From generating content ideas to SEO research and creating content through its distribution we will look at tools to accomplish these goals efficiently and effectively.Lead Generation - Tools to determine the best offers and get them in front of the appropriate audiences.Lead Nurturing - Once you have a prospective client "raise their hand" virtually or physically, it is critical to design and implement campaigns and other tactics to keep them engaged and move them closer to being a client. We will cover this i-depth during the course.Sales - After you have a prospect ready to get to the next phase of the purchase journey, it is imperative to answer objections, explain the process of working with your firm and then close the sale. These tools will allow you to do this without an entire sales team!Onboarding - Once the prospect becomes a client leverage automation to make onboarding seamless, systematic and simple for your team.Referrals and Reviews - Instead of chasing clients for reviews or case studies, consider baking the ask right into your current or automated processes. This course will show you how!

Income Tax Analysis: Exploring In-Depth Concepts

The major topics that will be covered in this course include:Introduction to GAAP and IRC FrameworksKey Differences Between Financial Reporting and Tax ReportingUnderstanding Timing DifferencesRecognition of Revenue and Expenses Under GAAP vs. IRCDiscussion of Deferred Tax AssetsImpact of Deferred Tax LiabilitiesPermanent vs. Temporary DifferencesReconciliation of Book Income to Taxable Income