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CPE Catalog & Events
CPE & Event Classes
MTCPA offers thousands of live and online courses to support your professional development. Our goal is to strengthen your knowledge and help you achieve even greater success.
Most MTCPA courses are offered in both LIVE (In-Person) and VIRTUAL formats—MTCPA Webcasts (in-house) or Webinars (other providers).
Looking for flexibility? Explore Anytime CPE, our on-demand learning platform. Choose individual courses or an all-access subscription to our full Anytime library. Click the Anytime CPE tab below to get started!
Courses are listed by format. Be sure to choose the correct tab below to view and register for the class you want.
Surgent's Understanding S Corporation Taxation: Late S Corporation Elections, Disproportionate Distributions, and Selling Shares
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Webcast Only
2.00 Credits
Making an S corporation election and late filing relief Disproportionate distributions Selling S corporation shares Redemption rules
Surgent's Performing an Effective Audit Risk Assessment
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Webcast Only
4.00 Credits
Audit process and planning Materiality, performance materiality, and tolerable misstatement Assessing the risk of material misstatement Understanding internal controls and when the auditor must evaluate the design and implementation of internal controls Designing procedures to test the effectiveness of controls Issues noted related to performing substantive procedures Documentation Communication with the Client and Governance
Surgent's Recent Changes in Workplace Regulations: Overtime, Non-compete Agreements, and Employee/Independent Contractor
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Webcast Only
2.00 Credits
Final Rule - Employee or Independent Contractor Classification Under the FLSA: the multifactor “economic reality” test; What analysis guides whether a worker is an employee or independent contractor under this final rule? Can a worker voluntarily waive employee status and choose to be classified as an independent contractor? Are any of the economic reality factors adopted in this rule more important than others when evaluating a worker’s employment status? How does the final rule explain “extent to which the work performed is an integral part of the employer’s business?” The Federal Trade Commission’s Decision on Non-compete Agreements: impact on new and existing non-competes; treatment and definitional terms for senior executives; definition of a non-compete clause; definition of a “worker” New Overtime Rules: exemptions from minimum wage and overtime pay requirements for executive, administrative, professional, outside sales, and computer employees; increases in the standard level and the highly compensated employee total annual compensation threshold; new mechanism allowing for the timely and efficient updating of the salary and compensation thresholds Current status of DEI (diversity, equity and inclusion) rules
Surgent's Starting a Small Business: What Every Trusted Advisor and Entrepreneur Needs To Know
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Webcast Only
0.00 Credits
Understanding the time commitment required to start and run a business Selecting a corporate structure to protect your personal assets Building your product or service Sales and marketing in your business Establishing your owners, investors, managers, and employees Accounting, recording-keeping, and other software programs Leases, contracts, and employee agreements Protecting intellectual property Insurance Business plans Financing Market position
Surgent's Governing Agentic AI: Cybersecurity, Data, and Risk
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Webcast Only
2.00 Credits
Cyber risks: prompt injection, drift, model manipulation, data leakage Red-teaming and simulation exercises (CSA, IBM frameworks) Controls mapping: COSO, SOX, and NIST AI RMF Regulatory context: GDPR, CCPA, EU AI Act, SEC guidance Platform security discussion and comparisons
Surgent's Controller/CFO Update: Hot Topics Facing Today's Financial Professional
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Webcast Only
4.00 Credits
Economic update Leadership and management changes because of recent developments, including AI Managing for productivity Hiring the best people for the organization New motivation techniques
Surgent's Ethics for the Industry Accountant
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Webcast Only
4.00 Credits
Core values of being a CPA Critical thinking errors as they relate to ethical dilemmas Objectivity, professional skepticism, and subordination of judgment Professional code of ethics and conduct AICPA Ethics Codification Ethics enforcement process Impact of ethical and unethical conduct on the CPA profession Real disciplinary cases to illustrate critical points
Surgent's Tax Update for Client Advisory Services
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Webcast Only
4.00 Credits
Common tax deadlines and penalties Employee Retention Credit – new developments Beneficial ownership information reporting Bonus depreciation changes Form 1099 reporting and changes Online accounts and IP PINs Virtual currency updates Green energy credit compliance
Surgent's Excel Budgeting Ideas
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Webcast Only
2.00 Credits
Set up an in-cell drop-down list of budget methods Change the calculations in the cells based on the selected budget method Use names in worksheets
Surgent's Food, Beverage, and Entertainment Expensing
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Webcast Only
2.00 Credits
The 50% deduction for meals that are ordinary and necessary in carrying on a trade or business Elimination of the temporary rules that applied for 2021 and 2022 which allowed for 100% deductibility for ordinary and necessary business-related meals When meals are still 100% deductible IRS rules relating to the nondeducibility of activities considered entertainment or amusement What constitutes entertainment/amusement for tax purposes? When employers may deduct food and beverages provided to employees 50% deductibility for occasional employee meals and for overtime meals 50% deductibility for business meals during business meetings Business meals incurred during business travel Invoice meals separately from entertainment
How AI is Automating Internal Control 26-27
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Webcast Only
4.00 Credits
An explanation of Artificial Intelligence (AI) Specific ways AI is replacing human cognition What is on the internal control horizon related to AI and other technologies
Income Tax Planning for Bond Investments 26-27
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Webcast Only
4.00 Credits
Active versus passive investing Taxable, tax-exempt, and deferred-tax bonds and the net investment income tax The tax treatment of bonds purchased at a discount or premium Bond swap and U.S. Savings Bond strategies
Tax Basis and other Special Purpose Frameworks 26-27
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Webcast Only
4.00 Credits
Tax basis Cash and modified cash Contractual Regulatory Financial Reporting Framework for Small and Medium sized Entities (FRF for SMEs) Red-flags in fraud
Tax Practice Conduct Standards: Circular 230 and AICPA Statements 26-27
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Webcast Only
4.00 Credits
Federal and California statutory and regulatory standards governing tax preparers: Preparer penalty provisions, Circular 230 and; AICPA Statements on Standards for Tax Services Tax shelter and reportable transaction issues in depth Attorney-client, Sec. 7525 and work product privilege issues and Kovel arrangements
Surgent's Excel Shortcuts for Accountants
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Webcast Only
2.00 Credits
Explore the function that sums better than the SUM function Discover a variety of time-saving features, functions, and techniques Learn the workaround to a major Excel pitfall
Surgent's Home Office Rules
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Webcast Only
2.00 Credits
Calculating the home office deduction Actual expense method Simplified expense method Definition of a home for purposes of the home office deduction Whether working-from-home employees can claim a home office deduction What is a “separate, identifiable space?” The “regularly and exclusively used” rule Defining a “principal place of business” Meeting clients, patients, and customers More than one trade or business Special rules that apply to daycare providers Separate, free-standing structures Depreciating the home
Surgent's Contract Law for Accounting and Finance Professionals
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Webcast Only
2.00 Credits
Contract formation The necessary components of an enforceable contract Common defenses to enforcement Legal capacity requirements Contract interpretation
Surgent's Taxation of Tips and Overtime Under OBBBA
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Webcast Only
2.00 Credits
$12,500 deduction per individual for qualified overtime pay Payment of overtime under the Fair Labor Standards Act (FLSA) Calculating the “premium portion” of the extra half-time pay Social Security and Medicare withholding Employer furnishing the record of qualified overtime compensation to employees Definition of a qualified tip IRS list of traditionally-tipped occupations $25,000 deduction for reported tips The transition rule allowing employers to indicate the approximate amount designated as tips or overtime State tax issues relating to tips and overtime Changes in the W-2 reflecting new employer reporting responsibilities
Surgent's Tax Research
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Webcast Only
2.00 Credits
Tax code hierarchy Organization of an Internal Revenue Code section Special rules for IRC citation Citing other primary authority Private letter rulings Primary vs. secondary authority Secondary sources of authority Steps in the tax research process Research memoranda
Surgent's Unconscious Bias in the Workplace
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Webcast Only
2.00 Credits
Introduction to Unconscious Bias The “5 Things To Know” Framework Schemas and Mental Shortcuts Types of Unconscious Bias Bias in Action: Workplace Impacts Microaggressions and Language The Four Stages of Competence Strategies for Change Tools and Resources