CPE Catalog
Note
AICPA On-Demand & Self-Study courses take up to 24 hours to process.
Performing a Single Audit Under the Uniform Guidance
Available Until
Online
11.00 Credits
Major program determination, pass-through entity responsibilities, SEFA requirements, and other topics are introduced and explained for auditors performing single audits.
Planning for the Sunset of the TCJA
Available Until
Online
2.00 Credits
With a focus on planning and compliance, this course equips CPAs, EAs, and other tax professionals with the tools needed to navigate the sunset provisions and guide their clients effectively.
Professional Ethics Update and Refresher
Available Until
Online
2.00 Credits
You'll refresh your knowledge of important ethics requirements and gain an awareness of new and revised ethical requirements to stay current on ethics guidelines.
Strategic Leadership: Key Skills for Finance Business Partnering
Available Until
Online
1.00 Credits
Elevate your finance career with "Strategic Leadership: Key Skills for Finance Business Partnering." This course equips finance professionals with critical leadership, collaboration, and strategic decision-making skills. Recognize the power of mastering financial data to drive organizational success, enhance stakeholder communication, and foster a strategic mindset. Perfect for those aiming to transform their role in the financial sector and make a significant impact.
Tax Practice Quarterly: Tax Ethics Update
Available Until
Online
2.00 Credits
his tax ethics course is a moderated panel with two members of the AICPA Tax Practice Responsibilities Committee, Sarah McGregor, CPA and Edward Jenkins, CPA.
The Future of Accounting: Big Waves of Change and Oceans of Opportunity
Available Until
Online
1.00 Credits
This course discusses hard trends forming big waves of disruption and change across the Finance and Accounting Profession (CPA & CGMA), and the need for the accounting and finance professional to recognize them and respond proactively.
Time Management
Available Until
Online
1.00 Credits
Practical time management tools and tips will be explored to help you reclaim your schedule, meet your objectives, and feel more in control.
Valuation Standards
Available Until
Online
1.50 Credits
Valuation standards are outlined to help practitioners and firms looking to understand how to apply VS section 100 guidelines appropriately and compliantly.
What H.R.1, “OBBBA” (Commonly Known as “The Big Beautiful Bill Act”) Means for You and Your Clients: Individual and Estate Issues
Available Until
Online
3.00 Credits
This course walks through the individual and estate tax changes created by the One Big Beautiful Bill Act (OBBBA). From sunsetting the TCJA provisions to introducing new deduction limits, credits, and savings vehicles, these reforms are wide-reaching.
Surgent's 2025 Tax Update
Available Until
Surgent Download
3.00 Credits
Both businesses and individual clients face major changes as a result of tax reform, 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 tax legislation applicable to individual and business clients. Continually updated to reflect enacted legislation.
Surgent's A Complete Guide to Offers in Compromise
Available Until
Surgent Online
2.00 Credits
This course is designed to assist practitioners in preparing Offers in Compromise (OIC). After this course, you should have an understanding of how proper planning can make a significant difference in the amount eventually paid to the IRS and the resulting financial well-being of your client. This program covers the basics, from choosing the proper forms to utilize through the filing of an appeal if necessary. We will also explain how to increase your chances of having your OIC approved by the IRS by going over the complexities involved.
Surgent's A Complete Guide to the Yellow Book
Available Until
Surgent Online
8.00 Credits
If you work with governments and not-for-profits, a thorough understanding of the Yellow Book is essential. This course will equip you with a comprehensive knowledge of the Yellow Book requirements and increase your confidence and proficiency in performing Yellow Book audits. Updated for the 2024 Yellow Book revision, the course materials utilize a highly illustrative and innovative format. Over 20 focused exercises are included to provide an enhanced knowledge of the Yellow Book.
Surgent's A Complete Guide to the Yellow Book
Available Until
Surgent Download
8.00 Credits
A thorough understanding of the Yellow Book is essential for anyone working with governments and not-for-profits. This course provides comprehensive coverage of Yellow Book requirements while building confidence and proficiency in performing Yellow Book audits. The course uses a highly illustrative and engaging format, featuring more than 25 focused exercises designed to strengthen practical application and enhance working knowledge.
Surgent's A Complete Tax Guide to Exit Planning
Available Until
Surgent Online
2.00 Credits
When exit planning, it is important to weigh various issues, including tax implications, to achieve an effective management and/or ownership change. Many envision tax-free reorganizations being the most preferable structure to avoid capital gains tax, but the opportunities come at a cost to the seller. This course will provide a well-rounded discussion of the various strategies to consider when advising on exiting a business.
Surgent's A Discussion: The Threat and Opportunity to Accounting Posed by Generative AI and Other Emerging Technologies
Available Until
Surgent Online
1.00 Credits
Technological disruptions are no longer limited to Silicon Valley. This discussion, featuring Lehman College Associate Professor, Dr. Sean Stein Smith; Surgent's VP of L&D, Jack Castonguay; and James Madison University Associate Professor, Dr. Nicole Wright, explores the evolving landscape of accounting following the advancement of generative AI (i.e., ChatGPT) and other emerging technologies. CPAs in audit and assurance will gain insights into both the potential risks and opportunities these technologies present. The session will cover the impact of AI on traditional audit functions, including automation of routine tasks, fraud detection, and data analysis, while also addressing concerns such as data security, accuracy, and ethical implications. Participants will engage in discussions about how AI can enhance efficiency and accuracy, but also the challenges of maintaining professional judgment and skepticism in an increasingly automated environment. The course will also touch on blockchain, robotics process automation (RPA), and other innovations that are reshaping the future of financial reporting and audit standards. Learners will leave with a clearer understanding of how to integrate these technologies while upholding the profession's core values. This is an essential course for CPAs looking to stay at the forefront of technological advancements in the field.
Surgent's A Guide to Auditing Common Investments
Available Until
Surgent Online
2.00 Credits
Many small- and mid-size entities hold fewer complex investments including alternative investments. This module will provide an overview for evaluating the proper recognition, measurement, and disclosure of common investment types as well as how to audit them. Derivatives and other more complex investments will be discussed in another module. (Please Note: This module is part of Surgent's Audit Skills Training: Level 2.)
Surgent's A Guide to Gig Economy Tax Issues
Available Until
Surgent Online
2.00 Credits
The IRS defines the "gig economy" as people earning income providing on-demand work, services, or goods on either a part-time or full-time basis. The economic times we live in are changing, and accounting and finance professionals must learn how the rules apply in this new gig economy. The tax rules that apply to gig workers challenge traditional ideas of who is an employee and who is an independent contractor, and accounting and finance professionals must have the knowledge to make this determination. This program addresses federal and state tax issues accounting and finance professionals must address with clients and their own workers.
Surgent's A Guide to Nonqualified Deferred Compensation
Available Until
Surgent Online
2.00 Credits
This course is designed to provide a deep understanding of NQDC plans, focusing on the regulations, tax nuances, and strategies to understand to effectively advise clients. Participants will learn about the key features of NQDC plans, their differences from qualified retirement plans, and the compliance requirements under IRC Section 409A and other relevant regulations. The course will cover the taxation of NQDC plans, including income recognition, FICA, and federal/state taxes, for both employers and employees. Attendees will explore various types of NQDC plans and discuss their unique features and benefits. The course will also delve into financing and funding options for NQDC plans and provide guidance on developing and implementing effective planning strategies based on participant demographics, company objectives, and tax efficiency. By the end of the course, participants will have the knowledge and tools to properly advise clients on NQDC plans to maximize benefits while ensuring compliance with regulations.
Surgent's A Practical Guide to Auditing Cash and Cash Equivalents
Available Until
Surgent Online
2.00 Credits
Cash and cash equivalents tend to be one of the first areas assigned to new auditors since it tends to be straightforward with less complexity and risk as other areas. In addition, there is little subjectivity involved and persuasive audit evidence from a third-party is generally available. Interestingly enough, this is an area that can have a significant risk of misappropriation of assets if the appropriate level of segregation of duties and other internal controls is not present. New auditors should approach cash with the same professional skepticism as other areas since there is always the risk of material misstatement. (Please Note: This module is part of Surgent's Audit Skills Training: Level 1.)
Surgent's AI and Data Ethics in Accounting
Available Until
Surgent Online
2.00 Credits
This course explores the ethical considerations of AI in accounting. Participants will examine the principles of AI data ethics, regulatory requirements, and strategies for ethical AI use.