CPE Catalog
Note
AICPA On-Demand & Self-Study courses take up to 24 hours to process.
Surgent's Representing a Client in an IRS Audit
-
Online
3.00 Credits
Recent legislation in Congress has provided the IRS with substantially increased funding to bolster its human staff and purchase software that will allow the IRS to audit many more taxpayers in a more effective way. The IRS believes it can target the right kinds of taxpayers for audits so that it will not waste its time on audits that produce little, if any, revenue. The purpose of this program is to discuss the current state of IRS audits and the anticipated increases in the IRS's ability to audit wealthier taxpayers in an efficient way. The course will discuss the state of the IRS's current audits and where the IRS is headed with audits in the coming years. Tax practitioners should also be aware of the state of the IRS's efforts to target efficiencies so as to produce the most revenue.This course qualifies for IRS credit.
Surgent's Compilations, Reviews, and Preparations: Engagement Performance and Annual Update
-
Online
8.00 Credits
Specifically designed for preparation, compilation, and review practitioners, this course will provide you with a comprehensive review and hands-on application for performing financial statement preparation, compilation, and review engagements. You will learn the ins and outs of applying SSARS No. 21, Clarification and Recodification, as well as the additional guidance related to SSARS engagements through the issuance of SSARS Nos. 22-26 by the ARSC. In addition to SSARS 26, the entire suite of quality management standards is discussed. However, knowing the standards is not enough. You need to be able to effectively apply them. To support this, the course will review recent peer review feedback on SSARS engagements, providing insights on how to successfully apply this guidance. Not only will this course bring you up to date on SSARS requirements and guidance, but more importantly, it will provide you with practical examples and illustrations to help you effectively and efficiently perform these types of engagements. This course is intended to be your go-to reference for training your staff and managing your SSARS No. 21-26 services in compliance with professional, ethical, and technical requirements.
Surgent's Latest Developments in Government and Nonprofit Accounting and Auditing
-
Online
8.00 Credits
This is indeed another year of significant change in the world of government and nonprofit accounting and auditing. Time is valuable, and it's hard to stay current in today's rapidly changing environment. Let us save you time and effort with this informative update course. The course materials utilize a highly illustrative and innovative format. Over 30 focused exercises are included to provide an enhanced working knowledge of the latest developments in government and nonprofit accounting and auditing.This course qualifies for yellow book credit.
Surgent's Technical Individual Practice Issues and Tax Forms for Experienced Practitioners
-
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 Getting Ahead: The Art of Marketing for CPAs
-
Online
2.00 Credits
To many clients, CPA firms all look the same. While services and specialties may vary significantly from one firm to another, it is hard for the average person to see this by simply looking at the sign outside our office door. Is there any way to make us stand out more to the outside world? Through surveys, statistics, and examples, this course looks at how CPA firms can develop a marketing plan beyond just relying on referrals. We look at the pluses and minuses of various marketing channels, regulatory constraints, and how to measure success in the competitive financial services space.
Surgent's Schedules K-2 and K-3: Preparation of Forms
-
Online
2.00 Credits
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 tackle the preparation of these forms. Understanding and preparing these forms requires a basic knowledge of various international tax topics, including sourcing of income, foreign tax credit income categories, effectively connected income, and fixed, determinable, annual, or periodical (FDAP). The course includes a brief discussion of key international tax concepts, a detailed walk-through of what information is required to be reported in different parts of the schedules, and practical advice from the field. The course also includes three comprehensive case studies on how the form should be completed for operating, real estate rental, and investment partnerships. Please note: Surgent also offers a companion course, "Schedules K-2 and K-3: Filing Requirements" (KFR2).This course qualifies for IRS credit.
Surgent's Understanding and Managing Burnout Among Accounting and Finance Professionals
-
Online
2.00 Credits
According to a recent study, over 70% of accounting professionals suffer from burnout, leading to feelings of exhaustion, inefficiency, and dissatisfaction with their careers. Recurring challenges for accounting and finance professionals include long hours, repetitive work, pressing client demands, and changing rules and regulations. Together, these conditions contribute to chronic workplace stress. Burnout is real, and firms that ignore this common problem pay a high price. Nearly three out of five employees in accounting and finance professions report psychological harm from work-related stress, including an overall feeling of lack of interest, motivation, or energy. Fortunately, individuals and organizations are beginning to take career burnout more seriously, especially in the post-pandemic era. This course looks at the causes of accounting burnout and examines strategies organizations are implementing to address and reduce a well-known but often overlooked problem.
Surgent's Top Individual Tax Planning Strategies
-
Online
2.00 Credits
The Inflation Reduction Act (IRA) and SECURE Act 2.0 both contained tax law changes that impact many individuals in 2025 and in later years. This program covers many of these changes as well as other tax topics that continue to impact individual income taxpayers.This course qualifies for IRS credit.
Surgent's Avoiding the Top 10 Mistakes That Can Wipe Out Retirement Savings
-
Online
2.00 Credits
Years of growth in a retirement account can be wiped out by one mistake. As such, retirement account owners and their advisors should take care to ensure that IRAs are operated in compliance with the governing regulations. This includes ensuring that distributions are handled properly, and that movement of retirement assets, including between IRAs and employer plans, does not violate the limitations that apply.
Surgent's Public Speaking and Presentation Skills
-
Online
2.00 Credits
Gerald Ford once said that "[n]othing in life is more important that the ability to communicate effectively." Public speaking remains a centuries-old skill that allows individuals to effectively communicate both at a personal and professional level. The benefits of good public speaking run long, whether it be the ability to persuade others, lead a team, or encourage critical thinking. This course is designed to refresh and refine speaking skills for professionals. Through this webinar, participants will gain a better understanding of the core skills of how to communicate effectively in groups - big or small. The webinar is intended to help those who already speak in public better improve their skills, while at the same time teaching more novice speakers how to approach a task that so many professionals dread - speaking in front of others.
Surgent's Real Estate for Accounting and Finance Professionals
-
Online
2.00 Credits
Explore the intricacies of federal income taxation as it intertwines with rental real estate activities. This course delves into the calculation of rental income, understanding the nuances of deductions, and unraveling the complexities of passive activity loss rules. Whether it's mastering Schedule E or understanding Congress' intent behind tax laws, professionals will leave with an enriched understanding.This course qualifies for IRS credit.
Surgent's International Tax Challenges and Opportunities for U.S. Filers
-
Online
3.00 Credits
Globalization continues to make it easier for taxpayers to live abroad, do business in other countries, or invest in foreign enterprises. This creates significant complications and tax planning opportunities when it comes to filing U.S. tax returns. This course provides an overview of the unique tax challenges and solutions presented to U.S. expats or investors living or investing abroad. It examines how foreign-source income is taxed in the U.S. and how the tax consequences could be mitigated by applying the tax treaties, claiming credit for foreign taxes paid, or excluding foreign-earned income. Additionally, the course discusses the numerous foreign informational form reporting requirements and the significant penalties that could be imposed by the IRS. Examples from real-life client scenarios are included.This course qualifies for IRS credit.
CAF Cluster: Controller/CFO Update - Hot Topics Facing Today's Financial Professional - A Virtual Event
-
Online
4.00 Credits
Save a minimum of $50 when you purchase any 4 or more of MOCPA's Cluster Events. USE CODE "CLUSTER25" AT CHECKOUT. In today's rapidly changing world, finance professionals are required to wear many hats and are often the keys to the success of the organization. On one hand, they need to be abreast of the latest proven financial skills for making the best decisions, and on the other hand they need the best skills to motivate, manage, and lead people. Being pigeon-holed into one area or another is neither good for career building nor good for the organization. We'll cover the latest issues that all CFOs and controllers need to know about and provide how-to guidance to allow for immediate use in their organizations.
Surgent's Getting Ready for Busy Season: Key Changes Every Tax Practitioner Should Know
-
Online
4.00 Credits
Getting ready for busy season involves not only knowing what's new for the current year, but also understanding how the changing limits, phaseouts and other rules apply to current-year returns. With major legislation enacted over the past few years, the present course will constitute a one-stop "shop" that brings you the essential individual tax information. In addition, this course provides an up-to-date review of important tax form changes, new tax forms, new limitations, key developments as they are reflected in the IRS forms, and IRS filing issues and deadlines that will be invaluable to attendees who prepare tax returns during busy season.This course qualifies for IRS credit.
Surgent's Real Estate Taxation: Critical Considerations
-
Online
4.00 Credits
This course is a 'deep dive' into many aspects involving the taxation of real estate for the mid-level practitioner moving into this complex area. You will deepen your understanding of the complex considerations and strategies that individuals must navigate in acquiring, operating, and selling real estate. You will leave the course able to navigate critical issues associated with the relevant returns and plan strategically for your company or clients. We will discuss in detail the impact that recent tax changes have had on the real estate industry, as well as new credits that are available after the Inflation Reduction Act of 2022.This course qualifies for IRS credit.
Surgent's Yellow Book and Single Audits: How to Stay in Good Graces and Out of Bad Places with Your Peer Reviewer
-
Online
4.00 Credits
If you perform Yellow Book audits and/or single audits, it is a given that a peer reviewer will be looking at your work on those engagements! Why fret and sweat about what peer reviewers are going to be looking for? In this course, we will explore the key audit requirements that peer reviewers focus on, how the auditor complies with those requirements, and common pitfalls seen in Yellow Book and single audits. This course will help you proceed and succeed in your Yellow Book and single audits!This course qualifies for yellow book credit.
Surgent's Business Writing: Professional & Effective Emails
-
Online
2.00 Credits
Good writing is good business. Studies show that the average business worker receives 121 emails per day. That's a lot of emails. Are your emails effective? Are they being read? Are they professional and tone-smart? In this course, you will learn techniques and skills to get your emails to stand out and improve their effectiveness and professionalism.
Surgent's Depreciation Rules for Bonus and Section 179 Expensing
-
Online
2.00 Credits
The Tax Cuts and Jobs Act of 2017 (TCJA) has had a tremendous impact on commercial real estate, including liberalizing the depreciation provisions. Bonus depreciation was expanded and increased from 50 to 100 percent for qualifying assets placed in service beginning after September 27, 2017, through December 31, 2022. After December 31, 2022, the deduction percentage began decreasing by 20 percent per year, fully phasing out after 2026. Bonus depreciation is now available on new and used assets. President Trump favors a permanent extension of the 2017 tax provisions, and we anticipate legislative changes in 2025 that may make the changes in depreciation permanent or extend them beyond 2025. We will be watching legislative developments closely in 2025 to determine how 2025 legislative changes impact the tax depreciation rules.This course qualifies for IRS credit.
Surgent's Time Management for Professionals
-
Online
2.00 Credits
The phrase "time management" is misleading. No one manages time. Instead, we manage events in our lives which consume time. Like money, time is both finite and valuable; it should be budgeted and used wisely. Those individuals who "manage" or budget their time wisely often are more productive, less stressed, and able to achieve their goals more effectively than others. Professionals by nature place a high value on their time. Still, successful time management strategies vary based upon the personality, motivation, and discipline of each individual. This course provides simple, practical, and powerful techniques that help professionals work efficiently and achieve better balance in their lives. Successful time management skills also reduce the risk of burnout, which in turn improves the likelihood of achieving success in any endeavor.
Surgent's Key Current Financial and Economic Issues Facing the Financial Executive
-
Online
8.00 Credits
The course explores the challenges of the current economic trends and analyzes their impact on you as the financial executive in areas of human resource management; credit markets and banking; risk management and pandemic style disruptions; cash flow planning strategies; debt and equity mix impacts in uncertain markets; globalization of the market in times of uncertainty; retirement planning and social security funding; and acquiring distressed companies and assets. Specific recommendations and insights will be offered to you to deal with the challenges.