CPE + Events Catalog
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Operations Level Internal Control (4 hours)
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Online
4.0 Credits
Member Price: $149
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Many leaders in business organizations of all sizes view the system of Internal Control almost purely as a protective security measure. A well-designed internal control system can and will drive all entity objectives which includes successful operations. This session uses information gathered from years of creating internal control systems as well as concepts from well-respected authoritative pronouncements and frameworks to illustrate the power of a strong and well supported control system as well as actions that can help establish such a system. Those that work with internal controls who are tasked with developing ways to improve operation level capabilities should strongly consider this session. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.
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Comprehensive Update: FASB, AICPA (SAS, SQMS, SSARS & Ethics) 25-26
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Online
8.0 Credits
Member Price: $329
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This 8-hour program covers recent promulgations of the FASB and AICPA. In addition to the latest ASU, SAS and Ethics interpretations, the course includes the 2-hour SSARS Highlight Reel and 2-hour SQMS programs available as stand-alone courses.
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Living Trust Administration Workshop 25-26
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Online
8.0 Credits
Member Price: $329
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Gain hands-on knowledge while focusing on the trust administration process on the death of the single settlor and the first spouse in a joint settlor trust. In today's estate tax environment, with a change of the exemption in 2026, the answers to core questions concerning whether to file an estate tax return, make a portability election or make a QTIP election may surprise you. Learn what clauses to look for in the trust; when and how to make portability and QTIP elections; when to use the "Delaware Tax Trap" in place of QTIP election; how to educate the client concerning trust administration; and how to deal with assets outside the trust. Using checklists and forms, understand how to create a practical system for administering the living trust after death.
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Top 10 Things to Know About Estate Taxation & Planning 25-26
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Online
8.0 Credits
Member Price: $329
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Clients believe that estate planning is only for the wealthy who will owe Federal estate tax. This isn't the case. Perhaps as a result of the 2020 pandemic, estate planning has a renewed focus. All practitioners should be familiar with the vernacular, acronyms and techniques. Estate planning involves personal issues that affect everyone, whether or not the estate tax will apply. Learn strategies to pass assets to future generations; provide education benefits; distribute retirement benefits, and provide a charitable legacy.
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2025 Annual Update for Accountants & Auditors
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Online
8.0 Credits
Member Price: $239
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This course will start with the Accounting Standard Updates effective in 2024 for public entities, private entities, and nonprofits. We'll then switch our attention to the items coming down the pike, including a look at the projects identified by the FASB's Invitation to Comment: Agenda Consultation. We'll also review year 2 considerations for leases including modification accounting. Then we will switch gears, switching to the audit side of the house. We'll review the impact of the changes to auditing group audits as well as the status of the AICPA's quality management project management. This course will keep auditors up to date on the work of the ASB. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.
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Surgent's Partnership and LLC Core Tax Issues From Formation Through Liquidation
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Online
8.0 Credits
Member Price: $279
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As staff members gain more experience, they are expected to take on more complex assignments with minimal supervision. This course is designed to be a steppingstone for staff interested in pursuing more advanced partnership and LLC issues than mere preparation. The material provides a deep life-cycle study into critical areas of formation, special allocations of income and deductions, basis calculations and implications of recourse and nonrecourse debt, basis step-up under 754 on traªnsfers of ownership interest, distributions, self-employment tax issues, and termination and liquidations of an LLC. With a blend of legal and tax ramifications regarding LLC-specific issues, this course identifies all the major areas that are potential sources of increased complexity.
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Microsoft 365 Application Lightning Round Review-Updated (1 hour) [NT]
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Online
1.0 Credits
Member Price: $55
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Do you use Microsoft (Office) 365? Are you satisfied that you are getting the most that you can from it? If you answered yes then no, this course will provide a really high return on your investment of time and money in this application suite. John Higgins, one of the profession's leading experts on the integration of Microsoft 365 into business, will explain and demonstrate the depth and breadth of the Microsoft 365 ecosystem. The course is designed to raise your awareness of all that you can do with Microsoft 365 and substantially increase your monthly subscription ROI. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.
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S Corporations: Calculating Shareholder Basis (2 hours)
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Online
2.0 Credits
Member Price: $89
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A detailed analysis of the calculations related to determining a shareholder's tax basis for S corporation shares and loans. How to use the Form 1120S, Schedule K-1 information for basis determination. An illustrative example demonstrates how the process works, as well as the many potential pitfalls. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.
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Surgent's Marijuana: A Generalized Business Viewpoint (2 hours) [NT]
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Online
2.0 Credits
Member Price: $99
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Each year, more states legalize cannabis (i.e., marijuana) for medical or recreational purposes. As legalization grows, so too does the cannabis industry. While some financial professionals have stayed away from this growing sector of the economy, others have embraced the opportunities the cannabis industry has to offer. The legalization of cannabis brings with it a complex regulatory landscape, which includes strict compliance with federal and state regulations. However, the complexity of this emerging market provides opportunities for accountants and other financial professionals. Behind the cannabis dispensaries are scores of related business sectors including food production, retail, farming, and chemical production, as well as facilities, design, and construction. Simply stated, the commercialization of marijuana offers financial professionals an opportunity to participate in an industry expected to reach $73 billion worldwide within six years.
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Surgent's Reducing a Business Owner Client's Exposure to Social Security and Self-Employment Taxes (2 hours)
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Online
2.0 Credits
Member Price: $99
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Many business owner clients wish to minimize their Social Security and self-employment tax liabilities. This course provides tax practitioners with the background to understand what kinds of income constitute self-employment income and earned income. It covers strategies that can be used to reduce clients' exposure to the self-employment tax and Social Security tax.
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Surgent's Schedules K-2 and K-3: Filing Requirements (2 hours)
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Online
2.0 Credits
Member Price: $99
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Many partnerships and S corporations are now required to complete the voluminous Schedules K-2 and K-3 to report foreign-related tax information. Updated for the 2024 tax year, this course is an essential guide for tax preparers on how to identify which entities need to complete these schedules and how to identify which parts are applicable to a given taxpayer. The filing requirements are broad and often not very intuitive, catching many practitioners unaware that more schedules and parts are applicable to more taxpayers than anticipated. This course includes a deep dive into the domestic filing exception, a discussion of filing requirements of each part of Schedule K-2, and numerous examples of common taxpayer scenarios. Please note: Surgent also offers a companion course, "Schedules K-2 and K-3: Preparation of Forms" (KPF2).
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Surgent's Understanding S Corporation Taxation: Compensation Issues and Entity-Level Taxes (2 hours)
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Online
2.0 Credits
Member Price: $99
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Even though they have been around for several years, the tax laws pertaining to S corporations remain some of the more difficult areas of the Internal Revenue Code. In this course, we will examine how S corporations break away from the normal tax rules for flow-through entities. We will explore which employee benefits are disallowed for S corporation shareholders, as well as which taxes are assessed at the entity level. Finally, we will discuss how state level taxation may have changed permanently with the addition of PTE elections.
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Surgent's Avoiding Deficiencies in Peer Reviews: Focus on Engagement Quality (4 hours)
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Online
4.0 Credits
Member Price: $159
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With the AICPA's heightened focus on enhancing audit quality, increased oversight of the peer review process and the auditor's overall responsibility to provide high quality services, the focus on compliance with professional standards has never been greater. Add to that the requirement to implement the revised risk assessment standards (SAS 145) and it's easy to see why it's more important than ever to ensure that auditors have a good understanding of the requirements and comply with documentation standards. Recent peer reviews have indicated that auditors are often failing to perform and/or document certain critical components of an audit such as the auditor's assessment of risk and linking the results of the assessment to substantive procedures performed. In addition, auditors are not adequately documenting their consideration of fraud, expectations in analytical procedures and the appropriate level of work needed to understand an entity's internal control. The AICPA issued its Quality Management Standards in 2022. Firms are required to implement the standards by December 15, 2025. And the firm's evaluation of the System of Quality Management is required within one year after that. This is not just a matter of tweaking the firm's existing QM document, the standard requires a risk assessment process to identify risk. The objective of the course is to provide the insights necessary to help auditors and accountants improve not just the quality of their work but also the perception of the accounting profession as a whole. We will focus on the most significant items resulting in deficiencies identified in the peer review process. We will also discuss the applicable audit standards, documentation requirements, and best practices. We will address the new QM standards.
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Grading Your Auditors - Are You Getting the Most Value? (2 hours)
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Online
2.0 Credits
Member Price: $89
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An audit is an investment in reliable financial reporting and compliance, and an increased return on those dollars can be achieved by hiring the right auditors. This course will provide key factors for you to consider when evaluating whether you are getting the most quality and insight from your auditors, to enable them to perform the most value-added audit possible in the given circumstances - while retaining the trust of a CPA. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.
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Profit in Precision: The Direct Link Between Data Governance and Value Creation (1.5 hours)
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Online
1.5 Credits
Member Price: $99
Modern data governance requires a holistic approach across finance, risk, IT and other departments. Although it can seem daunting, the right methodology and a value-focused approach can break it into manageable phases that deliver ROI at every step. This webcast is a rebroadcast from the 2024 AICPA & CIMA ENGAGE conference.
AI Prompt Engineering Masterclass for Accountants (2 hours)
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Online
2.0 Credits
Member Price: $89
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An advanced guide to prompting techniques that maximize AI efficiency and precision in everyday business research, operational due diligence and accounting tasks. Designed for accountants with no prior AI knowledge, the session explores how simple language and strategic prompting can unlock powerful, layered responses from large language models (LLMs). Participants will learn to overcome the "lazy" defaults of AI, using specific techniques to enhance detail, accuracy, and contextual understanding in their queries. By understanding prompt engineering's role, attendees will discover how to guide AI to provide practical, relevant, and analytical insights suited to complex financial scenarios, without needing extensive technical expertise. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.
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Excel for Accounting Professionals Session 7: Date-Driven Workbooks and Concatenation (2 hours)
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Online
2.0 Credits
Member Price: $125
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Realistic Excel training for skill development Shifting from manual inputs to automated formulas in Excel can help enhance data efficiency. Understanding that Excel can handle date and text values broadens the potential to improve efficiency when managing data in Excel. This webcast will focus on the following essential functions: EOMONTH MONTH and YEAR DATE CONCAT SUMIFS with CONCAT Practical hands-on Excel learning exercises taught by a highly engaging expert In this webcast, you'll develop your skills and implement Excel techniques that will boost the effectiveness of conditional summing functions using comparison operators. Additionally, you'll gain in-depth knowledge of the following: Adding helper columns Distinguishing key function differences Combining values *Session 7 is one of eight sessions that is available as an individual session. Each session builds on the prior sessions, so you'll want to consider watching [Session 8: Dynamic headers, mapping tables and error check] (https://www.aicpa-cima.com/cpe-learning/webcast/excel-for-accounting-professionals-session-8--dynamic-headers-mapping-tables-and-error-check) to further prepare to tackle real-world issues and build powerful workbooks.*
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Comprehensive Update: FASB, AICPA (SAS, SQMS, SSARS & Ethics) 25-26
-
Online
8.0 Credits
Member Price: $329
See more dates
This 8-hour program covers recent promulgations of the FASB and AICPA. In addition to the latest ASU, SAS and Ethics interpretations, the course includes the 2-hour SSARS Highlight Reel and 2-hour SQMS programs available as stand-alone courses.
More Dates
Living Trust Administration Workshop 25-26
-
Online
8.0 Credits
Member Price: $329
See more dates
Gain hands-on knowledge while focusing on the trust administration process on the death of the single settlor and the first spouse in a joint settlor trust. In today's estate tax environment, with a change of the exemption in 2026, the answers to core questions concerning whether to file an estate tax return, make a portability election or make a QTIP election may surprise you. Learn what clauses to look for in the trust; when and how to make portability and QTIP elections; when to use the "Delaware Tax Trap" in place of QTIP election; how to educate the client concerning trust administration; and how to deal with assets outside the trust. Using checklists and forms, understand how to create a practical system for administering the living trust after death.
More Dates
Top 10 Things to Know About Estate Taxation & Planning 25-26
-
Online
8.0 Credits
Member Price: $329
See more dates
Clients believe that estate planning is only for the wealthy who will owe Federal estate tax. This isn't the case. Perhaps as a result of the 2020 pandemic, estate planning has a renewed focus. All practitioners should be familiar with the vernacular, acronyms and techniques. Estate planning involves personal issues that affect everyone, whether or not the estate tax will apply. Learn strategies to pass assets to future generations; provide education benefits; distribute retirement benefits, and provide a charitable legacy.