CPE Catalog & Events

Surgent's Purchase and Sale of a Residence: Critical Tax Issues

General rules relating to the sale of a residence under § 121 Sale of a taxpayer’s main home Qualifying for a partial exclusion of gain on the sale of a home How a taxpayer meets the residence requirement Meeting the look-back requirement Separated, divorced, and widowed taxpayers Work-related moves and unforeseeable events Inherited homes and homes received in a divorce Impact of business or rental use of home on the gain exclusion Reporting gain or loss on the sale of a home

2026/27 Annual Update for Not-for-Profit Accountants & Audit

The major topics that will be covered in this course include:Overview of accounting developments affecting not-for-profit organizations, including recently issued Accounting Standards Updates (ASUs) from the Financial Accounting Standards Board and an introduction to the International Non-Profit Accounting Standard (INPAS).Auditing and attestation developments from the AICPA, including the next phase of quality management with a focus on monitoring and remediation responsibilities. Recent and upcoming standards affecting audit, attestation, and consulting engagements, including updates related to SSAEs, SSARSs, exposure drafts on confirmations and fraud, and changes affecting group audits. 

CFO Series: Essential Cost Containment Partnered with the Idaho Society

Understanding what the goal really is Better planning, ready aim and then fire What are the crucial considerations Why do others in the organization hate to cut costs? What are the ‘ripple’ effects? What are the right costs to cut and not to cut? What are the more common mistakes made? The need to consider politics, culture, and strategy! Fourteen (14) different perspectives to utilize to cut costs efficiently Over fifty (50) uncommon cost cutting possibilities How to prepare for the next cost cutting exercise  A proven process to cut the right cost in an organization What are the five clear signals that teamwork is broken? The pervasive myths about teams. Why conflict is necessary for effective teams. Why winning teams are built on and depend on trust. The value of assessments and diversity. Your fifteen-step action plan to build trust and enhance teamwork. Retaining your best talent. The essential steps leaders must take to enable teamwork to flourish. Should accountants be creative? The pros and cons of creativity The inherent problems of creativity. Creativity is not an excuse! The tangled correlations between creativity, ethics, and dishonesty. The interrelationship between the Code of Professional Conduct and creativity. Citations from the Code of Professional Conduct. What is the impact of creative accounting on our constituencies. How to effectively and ethically harness creativity. Why does storytelling always beat data-dumping in financial communication? Anatomy of a great financial story: structure, characters, and turning points. The role of context, trends, and insights in financial messaging. How Apple uses financial storytelling to engage stakeholders. Visual tools and techniques to support your narrative. Communicating with non-financial audiences: clarity without oversimplification

Implementing and Maintaining an Internal Control System

The major topics covered in this course include:Control creation and implementation basicsImplementation and update procedures for an Internal Control systemMaintaining existing internal controls

AI & Accounting in Retail

The major topics that will be covered in this course include:AI-powered personalization and its impact on revenue recognitionDynamic pricing models and tax compliance risksAI in demand forecasting, inventory valuation, and COGS calculationsIntegration challenges with ERP and POS systemsGovernance, ethics, and auditability of AI decisionsData quality, audit trails, and regulatory documentationAI-assisted fraud detection, financial controls, and oversight

K2's Rocky Mountain Technology Conference

Written Information Security Plans

The major topics that will be covered in this course include:Introduction to the Gramm-Leach-Bliley Act and its impact on data security.Circular 230 compliance and due diligence for practitioners.AICPA Statements of Standards relevant to WISP requirements.Key components of a Written Information Security Plan.Training requirements for employees, staff, and contractors.Practical guidance for drafting and implementing a WISP.FTC enforcement of data security standards for PTIN holders.Best practices for maintaining and updating WISP compliance.

1065 Mastering Preparation and Planning Part 2

When should self-employment earnings be reported for an LLC member? Important new clarification on Schedule M-2 reporting. How to complete Schedule K-1, including. Completing Form 8825. Electing out of the dangerous new IRS audit rules for partnerships (CPAR). When must a partnership complete Form M-3?

Accounting and Tax Ethics: Standards, Issues, & Case Studies 26-27

AICPA Code of Professional Conduct Threats to compliance with Code of Ethics Updated Statement of Standards for Taxpayer Services (SSTS) Ethical challenges in selecting appropriate GAAP alternatives

S Corporation (Form 1120S) — Formation to Liquidation 26-27

Extensive review of the S corporation tax laws with an emphasis on any new legislative changes including any TCJA provisions expiring after 2025 Requirements to make an S election (i.e., types and numbers of shareholders and second class of stock issues) Fixing late S corporation elections (i.e., Form 2553) S corporation formation (§351) and liquidation issues Revocation and termination of S corporations Schedule K and K-1 separately stated versus non-separately stated income and expense items Detailed Schedule K-1 reporting including the 20% qualified business income (QBI) deduction and 3.8% net investment income tax Compensation issues including the tax treatment of fringe benefits Built in gains tax and other planning opportunities when converting a C to S corporation Preparation of the Schedule M-2 and the ordering rules for distributions out of the AAA, PTI, E&P and OAA accounts Tax treatment of stock redemptions (sale or distribution")

SSARS Codification: Preparation, Compilation and Review 26-27

SSARS Codification requirements SSARS engagements: preparation of financial statements, compilation of financial statements and proforma financial information Review of financial statements Coverage of the amendments to the SSARS contained in SSARS 26 and SSARS 27

Navigating IRS Collections: The Collection Process

The major topics that will be covered in this course include:Overview of the IRS collection process.Taxpayer rights and the Taxpayer Bill of Rights.Collection due process and appeals.Installment agreements and offers in compromise.Wage garnishments, levies, and liens.Penalties and interest.

2026/27 Not-for-Profit GAAP Update

The major topics that will be covered in this course include:Recently issued Financial Accounting Standards Board Accounting Standards Updates (ASUs) impacting NFP financial reporting, along with standard-setting projects currently in the FASB pipeline.The International Non-Profit Accounting Standard (INPAS)-the first comprehensive global accounting framework designed specifically for non-profit organizations, launched in October 2025. 

Risk Wrangling: Surviving the Modern Business Rodeo

The major topics that will be covered in this course include:Risk is the common thread in an evolving landscapeRisk assessmentResponding to assessed risksAuditing standardsOther insights from AICPA guidanceFraud considerationsThe role of analyticsFinancial reporting considerationsRisk mitigation

How to Audit Cash

The major topics that will be covered in this course include:Auditing CashAudit assertions, risks, and threats to the cash balanceAuditing procedures to perform

Tax Implications of Retirement Plan Distributions

The major topics that will be covered in this course include:Required minimum distributions for a deceased’s heirs2025 retirement plan contribution limitsRequired minimum distributions and contributions to charityKey provisions of Secure Act 2.0

Surgent's Ethics for Tax Professionals

What does practicing before the IRS mean? Who may practice before the IRS? What should a tax preparer do if he or she has knowledge of a client's omission of income from a tax return? May a tax preparer rely on the work of other tax return preparers? May a tax preparer rely on and use client-provided information? Standards associated with giving advice to clients Abolition of the disclaimer requirement When must a tax preparer examine a client’s books and records?

Leadershift: Drive Results Through Ethical Performance Mgmnt

The major topics that will be covered in this course include:How Inspirational leadership is the foundation that ethically drives results.Simplify the complex: Walk through the Results Model and discover practical how-to examples of execution.Hacks for getting great results with specific examples you can leverage in your business:The How: Empower your people to feel like an owner, managing difficult conversations well, leading with empathy and what that looks like, how it should feel, motivational coaching techniques to get your employee relationships back on track, and unleashing the power of appreciation and gratitude.The What: Powerful score-carding, transformational goal-setting conversations, and positive accountable follow- up.

Unlock the Power of AI with Copilot in Excel

The major topics that will be covered in this course include:Introduction to Copilot in ExcelAutomating Tasks and Enhancing ProductivityAdvanced Data Insights with Copilot

Surgent's Federal Tax Update

Comprehensive coverage of individual provisions of the One Big Beautiful Bill Act, including but not limited to: TCJA provisions made permanent New Tip Income Deduction New Overtime Pay Deduction New Car Loan Interest Deduction New Temporary Senior Deduction Expanded SALT Cap Trump Accounts Comprehensive coverage of business provisions of the One Big Beautiful Bill Act, including but not limited to: Bonus Depreciation made permanent Increased §179 deduction Changes to §174 R&E Expenditures Changes to §163(j) Form 1099/1099-K changes Qualified Small Business Stock Exclusion  The Gig Economy - examine key tax implications for gig workers, including Independent Contractor vs. Employee classification challenges and employer reporting responsibilities Timely coverage of breaking tax legislation Advanced practice, reporting, and other issues intertwined with advanced planning and discussion ideas