CPE Catalog
Note
AICPA On-Demand & Self-Study courses take up to 24 hours to process.
Surgent's Tax Reporting for Executive Compensation
Available Until
Online
2.00 Credits
This comprehensive course delves into the intricate world of executive compensation, focusing on the taxation and reporting procedures for various types of compensation arrangements. Participants will gain a deep understanding of the key differences between incentive stock options (ISOs) and nonqualified stock options (NQSOs), as well as the tax treatment and reporting requirements for restricted stock awards, stock appreciation rights (SARs), phantom stock plans, and employee stock purchase plans (ESPPs). The course will also cover the accurate analysis of tax forms and schedules used for reporting executive compensation, common tax reporting errors to avoid, and strategies for handling extensions, estimated taxes, and increased IRS scrutiny.This course qualifies for IRS credit.
Surgent's Tax Research
Available Until
Online
2.00 Credits
Answering clients' tax questions accurately and on time is a key challenge for tax practitioners. Through simple, plain language explanations and examples, this course will help practitioners perform tax research more efficiently by describing the structure of the primary sources, highlighting the differences between primary and secondary sources, and detailing the steps in the tax research process.This course qualifies for IRS credit.
Surgent's Taxation of Partnership Distributions and Sales of Partnership Interests
Available Until
Online
4.00 Credits
This program focuses on two parts of Subchapter K, partnership distributions and sales of partnership interests - topics that tax practitioners are often asked about by clients. Tax practitioners are called upon to advise both the partnership which makes distributions and the partners receiving the distributions regarding the tax consequences of these transactions. Additionally, tax practitioners will be deeply involved in decisions regarding the sale and purchase of a partnership interest. These topics are thoroughly covered in this program. The presenters also discuss several types of partnership distributions and the tax rules relating to them, as well as analyze the tax rules relating to the sale of a partnership interest. Tax practitioners will be given an in-depth analysis of these complex topics, so that they can effectively answer their clients' questions.This course qualifies for IRS credit.
Surgent's Taxation of the Mobile Workforce
Available Until
Online
2.00 Credits
Today's workforce looks a lot different than it used to. With more people working from home and across state lines, employers must examine withholding and unemployment laws in a new light. In this course, we will examine tried and true rules in this area, but also examine statutes that are still developing. Using real-life examples and discussion, we will examine state laws on reciprocity and residency requirements. We will also look at what to do when state laws are silent or conflict on a particular issue, so that you can keep your clients in compliance and be well-prepared for the questions that will come your way in these ever-changing times.
Surgent's Technical Business Practice Issues and Tax Forms for Experienced Practitioners
Available Until
Online
8.00 Credits
Don't let the title frighten you. It is critical that staff be trained on the increasingly complex forms-related issues that challenge them each busy season. This course will help experienced staff focus on the essential amidst the cacophony of IRS and legislative changes and avoid costly mistakes. This course brings to the forefront advanced preparation issues, from individual returns to flow-through entities such as S corporations, LLCs, and partnerships.This course qualifies for IRS credit.
Surgent's Technical Individual Practice Issues and Tax Forms for Experienced Practitioners
Available Until
Online
8.00 Credits
Don't let the title frighten you. Experienced staff can get bogged down in busy season with advanced practice and reporting issues. With major legislation enacted over the past few years, we bring you the distilled version of what you need to know for the current year and significant current proposals that may impact the tax landscape in future years or even retroactively. This course discusses the topics that experienced staff, managers, and partners should understand in depth while also assisting experienced staff in avoiding costly mistakes when facing complicated 1040 issues. The manual includes advanced examples and several advanced cases with "filled-in" forms provided with the complete answers.This course qualifies for IRS credit.
Surgent's Technology Trends and Risks of Interest to CPAs
Available Until
Online
2.00 Credits
Never have the benefits, and related risks, of utilizing new technology been greater for those in the accounting profession. From Artificial Intelligence (AI), Robotic Process Automation(RPA), and Audit Data Analytics (ADA) to cloud-based software solutions, our clients' technology landscape is rapidly changing. Accordingly, we, as accounting professionals, need to be on the forefront of these changes, including having a firm understanding of the risks associated with the use of these tools. In this course, we'll review these trends, highlight new and emerging products, and focus on cyber-security risks and best practices that will allow accounting professionals to help our clients navigate these exciting but challenging times. Plus, we'll review SAS 142, which guides our use of technology on our professional engagements.
Surgent's Testing Internal Control and Reporting Deficiencies
Available Until
Online
2.00 Credits
The risk assessment process requires the auditor to understand internal controls over financial reporting and report deficiencies to management and those charged with governance as defined by professional standards. Auditors may be also required or decide to test internal controls for effectiveness. This module builds on the previous module on internal control extending the participant's skills to effective and efficient testing of internal controls and communicating deficiencies. (Please Note: This module is part of Surgent's Audit Skills Training: Level 3.)
Surgent's The 10 Must-Know Excel Features
Available Until
Online
2.00 Credits
Transform your Excel skills with our comprehensive training program, designed for users at all levels seeking to master the full suite of Excel capabilities. From powerful data analysis tools like PivotTables and advanced functions such as XLOOKUP, to the nuances of data validations and conditional formatting, this course offers a deep dive into Excel's most impactful features. Whether you're streamlining complex data sets, enhancing your reporting skills, or just looking to boost your productivity, this session provides the insights and techniques you need to leverage Excel to its fullest potential, making it an indispensable tool in your professional or personal toolkit.
Surgent's The Basics of Nonprofit Financial Reporting
Available Until
Online
1.00 Credits
This course is designed to help you proceed and succeed in preparing meaningful financial statements for nonprofit organizations. Learn the requirements and options allowed to nonprofits in conveying financial information to donors, creditors, grantors, and others.This course qualifies for yellow book credit.
Surgent's The CMA's Guide to Project Management
Available Until
Online
2.00 Credits
A significant number of projects fail to achieve their initial goals and/or are not completed within budget and their original timetable. As a team member, a CMA has a unique skill set and experiences to assist in project management. In addition to their analytical training and knowledge of budgets and controls, they typically have ongoing contacts with other professionals from a variety of backgrounds. Familiar analytical tools/techniques can be applied to managing projects. This brief program is designed to aid both experienced and less experienced participants in increasing their knowledge of, and comfort with, the steps and skills needed for success.
Surgent's The Complete Guide to Payroll Taxes and 1099 Issues
Available Until
Online
8.00 Credits
Employment taxes are often overlooked as an area where more planning may be effective. Payroll taxes have become an increasing burden for the average business, and IRS penalties for noncompliance have risen dramatically in recent years. They have also been subject to employer incentives. The Service has announced that uncovering noncompliance by employers ranks high on its audit list. This course presents a comprehensive overview of federal payroll taxes, Form 1099, and related compliance issues.This course qualifies for IRS credit.
Surgent's The Essential Multistate Tax Update
Available Until
Online
4.00 Credits
With the largest overhaul of the federal income tax code in 30 years and the repeal of the physical presence nexus standards for sales tax in the Wayfair case, the states are working fast and furious to overhaul their tax laws. As some states scramble to fund their budgets, they continue to look for additional forms of revenue. Plan to attend this fast-paced class that covers developing topics in state taxation, ranging from individuals to pass-through entities to corporate taxpayers. This class will focus on issues of small and middle-market companies and offer guidance for minimizing tax liability and negotiating the treacherous waters of compliance.
Surgent's The Latest and Greatest Excel Features
Available Until
Online
2.00 Credits
In the ever-evolving world of data analysis and office productivity, Microsoft Excel remains at the forefront, continuously introducing new and powerful features. This comprehensive course is designed to familiarize participants with the most recent and significant updates in Excel as well as some old favorites. This course offers an in-depth exploration of these features, ensuring learners can harness their full potential for the efficient and innovative use of Excel.
Surgent's The Most Critical Challenges in Governmental Accounting Today
Available Until
Online
4.00 Credits
With the constant churning of governmental accounting standards, now is the time to know more than just what the standards say; we need to know what they mean and how they will affect governmental entities. This course is designed to do just that! The course materials utilize a highly illustrative and innovative format. Over 15 focused exercises are included to provide an enhanced working knowledge of the most critical challenges in governmental accounting today.This course qualifies for yellow book credit.
Surgent's The Most Critical Challenges in Not-for-Profit Accounting Today
Available Until
Online
4.00 Credits
Not-for-profit entities have recently applied critical new standards related to contributions of nonfinancial assets, leases, and more. Now is the time to know more than just what the standards say - we need to know what they mean and how they will affect not-for-profit entities. This course is designed to do just that! The course materials utilize a highly illustrative and innovative format. Over 15 focused exercises are included to provide an enhanced working knowledge of the challenges in not-for-profit accounting.This course qualifies for yellow book credit.
Surgent's The Nimble Business: How to Thrive in a Rapidly Changing World
Available Until
Online
1.00 Credits
The recent pandemic showed us one very important thing: the nimble business was in a far better position to change quickly and survive. Some organizations are nimbler, but why? The reason is that they know that change will happen quickly, and they specifically plan for that change. This program will take a look at planning and direct the participant into a planning system that is established to handle change more quickly.
Surgent's The Risks and Benefits of ChatGPT and Artificial Intelligence
Available Until
Online
2.00 Credits
We see multiple stories about the rapid growth of artificial intelligence (AI) and its entry into our lives in the form of AI tools, including ChatGPT. They seem to be everywhere. It is difficult to overstate how much things will change with the rise of these new technologies, or how important it is that companies embrace the opportunity to execute them correctly. Having conversations regarding the proper adoption of these technologies and tools is a crucial first step, including drafting policies to assist companies with their beneficial and thoughtful implementation and use. This course will define the state of AI tools, what benefits and risks exist, and which steps to take to begin adopting these technologies with appropriate guardrails, policies, and training. It is less likely that AI will destroy industries, and more likely that companies that embrace AI will overtake those companies that do not.
Surgent's The Role of the Whistle-Blower
Available Until
Online
2.00 Credits
Whistle-blowers play an important role in fraud detection and prevention. This course will review historical financial whistle-blowers and they role they play in organizations, as well as explore whistle-blower myths. It includes a conversation with a whistle-blower and a former FBI agent. This is the last of five 2-hour courses in Surgent's Fraud Certificate Program. This program includes a combination of lectures, animated videos, and live interviews with white-collar offenders and whistle-blowers. Each course is designed to be engaging and informative and will enhance your understanding of fraud.
Surgent's The Yellow Book Performance and Reporting Requirements for Attestation Engagements
Available Until
Online
1.00 Credits
When auditors perform attestation engagements and reviews of financial statements under the Yellow Book, they must apply additional performance and reporting requirements. This course is designed to help you understand and effectively apply the Yellow Book performance and reporting requirements for attestation engagements and reviews of financial statements.This course qualifies for yellow book credit.