CPE Catalog
Note
AICPA On-Demand & Self-Study courses take up to 24 hours to process.
Surgent's Simply Auditing Not-for-Profits Efficiently
-
Online
4.00 Credits
It's crazy to try to audit not-for-profits in the same manner that you do for-profits! The sane approach to auditing not-for-profits is to incorporate what makes them unique into the planning and performance of the audit. This course is designed to help you do just that! Obtain a superior working knowledge of auditing not-for-profit entities effectively and efficiently.This course qualifies for yellow book credit.
Surgent's Annual Accounting and Auditing Update
-
Online
8.00 Credits
Designed as an all-you-need-to-know update for accounting, auditing, and attestation practitioners at all levels in public accounting and industry, this course provides a comprehensive review of recent standard-setting and rulemaking activities of the Financial Accounting Standards Board (FASB), American Institute of Certified Public Accountants (AICPA), Public Company Accounting Oversight Board (PCAOB), and Securities and Exchange Commission (SEC). On the financial accounting front, we will cover the FASB's Post-Implementation Review (PIR) report for revenue recognition under ASC 606 and discuss the best practices in applying the standard and identifying any ongoing issues practitioners are experiencing with applying the standard. We will also discuss the more than a dozen ASUs the FASB has issued since the beginning of 2023 and into 2025 covering crypto assets, disaggregated expenses, business combinations, and leases for entities under common control. Our focus on AICPA standards includes a detailed discussion of revamped AICPA quality management standards. The AICPA updated and modernized the standards by issuing Statement on Quality Management Standards 1, 2, and 3 (SQMS 1, SQMS 2, and SQMS 3, respectively), SSARS No. 26, and SAS 146, Quality Management for an Engagement Conducted in Accordance with Generally Accepted Auditing Standards (SAS 146). These standards, effective December 15, 2025, modernize quality management standards to reflect an increased focus on risk assessment, technology use, and the presence of outside experts on engagements. We will also cover new rules impacting public company audits and present case studies on recent fraudulent accounting stories and best practices for detecting and preventing such frauds. In summary, the course is your go-to source for all things A&A and will prepare you for your upcoming engagements throughout the rest of the year.
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.
Surgent's Taking Advantage of Like-Kind Exchanges
-
Online
2.00 Credits
When real property is sold for a gain, we always try to find ways to defer recognizing income so that it won't be necessary to send a check to Uncle Sam. There is a provision within the Internal Revenue Code that allows the taxpayer to defer recognition of immediate taxable gain in the year of sale known as a "like-kind exchange." Knowing how and when to utilize this provision makes the Accounting and Finance Professionals very valuable to either their client or the entity they work for. We will also discuss recent proposals that could impact the future of this provision.This course qualifies for IRS credit.
Surgent's Working Remotely: Best Practices, Challenges, and Opportunities
-
Online
2.00 Credits
Working from home presents both benefits and challenges for professionals. For employees, working from home provides opportunities to be more productive and gain time that would otherwise be spent commuting to and from the office. Employers who utilize remote work enjoy fewer fixed costs, more efficiency, and greater employee satisfaction. Without proper planning, professionals who work remotely may experience increased anxiety and disorganization. They may also jeopardize data privacy. However, when executed properly, working remotely can help organizations become more efficient and profitable, while at the same time improving employee morale. This course looks at how firms and companies have successfully implemented work from home programs and discusses mistakes that can be avoided through proper planning.
Surgent's Audit Skills Training Level 2: Preparing for Increasing Responsibilities in Public Accounting
-
Online
8.00 Credits
As you rapidly gain experience in the auditing profession, the responsibilities of the staff accountant grow exponentially. Progressing from the base-line audit skills covered in Level 1 training that allow a new auditor to perform their roles, Level 2 training covers those skills that are required for experienced staff accountants who need to audit more complex and subjective areas, such as accounts receivable and investments, and to plan and appropriately perform sampling and analytical procedures. Redesigned to provide the relevant content to staff accountants when they need it, the Level 2 reviews the underlying accounting concepts of these often-complex areas and, through examples and exercises, discusses the relevant audit procedures required by professional standards. The course is designed to allow the staff auditor to capitalize on their prior experiences and apply them in new areas, as they continue their career advancement. IMPORTANT NOTE: This course takes place over two consecutive days. Registration for both days is required.
Surgent's Tax Research - Intermediate Concepts
-
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 difference between primary and secondary sources, and describing the steps in the tax research process.This course qualifies for IRS credit.
Surgent's Fraud In Single Audits
-
Online
4.00 Credits
With all the planning, procedures, and reporting involved in a single audit, sometimes things can slip through the cracks. But what if the thing that slips through is fraud? Compiled from news releases, court records, and the thrilling annals of the Federal Audit Clearinghouse, this course tells the tale of six real-world frauds which seemingly dodged detection in the single audit process. Leveraging the incredible gift of hindsight, this course is designed to raise your awareness and sharpen your focus on the potential for fraud in single audits!This course qualifies for yellow book credit.
Surgent's Weekly Expert Hour
-
Online
1.00 Credits
As financial and tax professionals well know, information overload is a constant struggle we face because things change quickly, and the sheer number of changes being made on a daily basis is enormous. Of great importance to small and medium tax and advisory firms is differentiating between changes that are relevant to our practice and our clients and changes that are new but totally irrelevant. Distinguishing between the two is difficult and time-consuming. Mike Tucker and a team of experts are pleased to present a weekly series designed to eliminate the clutter and get you what you need to stay up-to-date and perform for your clients. Mike and his co-presenters will dispense news on current events impacting taxes, finance, and industry. The subject matter will differ each week and intermittently include topics such as Social Security and Medicare. The panelists will discuss personal and corporate tax matters as well as other late-breaking news related to practitioners' personal finances and those of their clients. Every financial professional will benefit from this series. This is a cost-effective way for accountants to fulfill their compulsory continuing education because this weekly series will include almost 40 one-hour presentations. Sign up today - your clients and your bottom line will thank you.
Surgent's Data Security: Best Practices to Protect Your Business and Yourself
-
Online
1.00 Credits
Data security is a front-of-mind topic for most businesses because the risk and cost statistics are sobering. Each of us is in the crosshairs because a typical internet-connected computer faces a cyberattack every 39 seconds. Businesses of all sizes should be cognizant of the ethical issues that must be considered when planning their approach to privacy and data security. In this webinar, we will explore both the risks we have traditionally faced in the workplace personally, as well as the novel set of data privacy threats and compliance challenge issues employers face with a remote and mobile workforce.
Surgent's Federal Tax Update
-
Online
4.00 Credits
Both businesses and individual clients face major changes as a result of new legislation, and tax professionals face the considerable challenge of delivering effective planning advice and services to address this myriad of recent developments. This course addresses this challenge and also encompasses the latest cases and rulings applicable to individual and business clients. Continually updated to reflect enacted legislation. Please Note: Due to content overlap, it is recommended that this course NOT be taken together with BIT4.
Surgent's Guide and Update to Compilations, Reviews, and Preparations
-
Online
4.00 Credits
Specifically designed for preparation, compilation, and review practitioners, this course provides 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 additional guidance related to SSARS engagements through the issuance of SSARS Nos. 22-27 by the AICPA's Accounting and Review Services Committee (ARSC). The course also reviews 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 SSARSs requirements and guidance, but more importantly, it will provide you with practical examples and illustrations to help you effectively and efficiently perform compilation, preparation, and review engagements.
Surgent's Overview and Analysis of the New Tax Law: Part 2 - Focus on Business Taxation
-
Online
4.00 Credits
The passage of the One Big Beautiful Bill Act (OBBBA) represents the most consequential tax law since The Tax Cuts and Jobs Act (TCJA) in 2017. It is now up to accounting and finance practitioners to digest this new legislation so they can adequately advise their clients regarding its effect. This course includes detailed coverage of all the business tax provisions contained in OBBBA. Our experts have broken down this voluminous legislation and distilled its presentation into two parts, each offering four CPE credits. These courses are independent of each other and do not need to be taken in order. For coverage of all individual tax provisions, please see Overview and Analysis of the New Tax Law: Part 1 - Focus on Individual Taxation (NEW1). Surgent is providing first-to-market coverage of the legislation in a comprehensive but easily digestible manner. We will, of course, bring our customers future clarifications and corrections emanating from the legislation. Clients will be immediately asking about these enactments, and a real-time understanding of them will be critical to properly provide advice.This course qualifies for IRS credit.
Surgent's Single Auditing Made Simple
-
Online
8.00 Credits
Single auditing can seem complex. With thousands of pages of potential AICPA, GAO, and OMB literature coming together for the audit of one client, auditors can easily lose focus and confidence in what they are supposed to do; however, it does not have to be that way. This course is designed to sharpen your skills and knowledge in performing single audits and eliminate wasted efforts under the 2024 Uniform Guidance for Federal Awards revision.This course qualifies for yellow book credit.
Surgent's Elder Fraud
-
Online
2.00 Credits
When we leave our jobs, we also leave the protection our employer provides us with regards to internet and Wi-Fi security. Hired people may be able to help with the newest applications, but they may not understand the security risks posed. This session will cover some basic information about cybersecurity weaknesses and some of the scams that target older, retired people. Many times, the perpetrator is someone close and someone who we think we can trust. In this course, you will learn some basic tools to protect against those who wish to perpetrate fraud.
Surgent's Reducing a Business Owner Client's Exposure to Social Security and Self-Employment Taxes
-
Online
2.00 Credits
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.This course qualifies for IRS credit.
Surgent's Successfully Completing a Gift Tax Return -- Form 709
-
Online
2.00 Credits
Since the early 2000s, the estate tax burden on taxpayers has gradually decreased along with the number of practitioners specializing in the field. Nevertheless, some of your most wealthy clients will have a taxable estate. For these select clients, making large gifts before death can be extremely tax efficient for the client and profitable for the practitioner filing the gift tax return. Learning how to file a basic gift tax return can help you attract and retain clients, increase your value-add, and generate revenue.This course qualifies for IRS credit.
Surgent's System and Organization Controls (SOC) Engagements
-
Online
2.00 Credits
In today's interconnected world, safeguarding information systems is crucial. This course will provide a comprehensive understanding of SOC engagements, exploring the types of reports (SOC 1r, SOC 2r, and SOC 3r) and the related management assertions. The use of the reports for internal controls over financial reporting (ICFR) and operations and compliance will be analyzed. This course equips accounting professionals with the knowledge to effectively lead in compliance reporting.
Surgent's Shades Of Gray - Practicing Before The Internal Revenue Service - Circular 230 -Current State
-
Online
2.00 Credits
Karen L. Hawkins, the former Director of the IRS Office of Professional Responsibility, will discuss key Circular 230 provisions and how some have been changed through litigation. Since the current version of Circular 230 has not been rewritten to incorporate the results of IRS litigation losses since 2014, this is the only seminar where you will hear what the current law says (and does not say) about tax professionals' ethical obligations in federal tax practice. The presentation will draw not only on the six years Ms. Hawkins spent as Director, OPR but her more than 30 years practicing as a nationally recognized tax controversy lawyer in California.This course qualifies for IRS credit.
Surgent's Taking Advantage of Installment Sales and Like-Kind Exchanges
-
Online
4.00 Credits
When real property is sold for a gain, we always try to find ways to defer recognizing income so it won't be necessary to send a check to Uncle Sam. There are two provisions within the Internal Revenue Code that allow the taxpayer to defer recognition of immediate taxable gain in the year of sale: installment sales and like-kind exchanges. Knowing how and when to utilize these provisions makes the Accounting and Finance Professionals very valuable to either their client or the entity they work for. We will also discuss recent proposals which could impact the future of these two provisions.This course qualifies for IRS credit.