CPE Catalog
Note
AICPA On-Demand & Self-Study courses take up to 24 hours to process.
Surgent's Basics of Employment Law for Non-HR Professionals
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Online
4.00 Credits
Learn the basics of employment law and how they affect best practices to help control the interview and discover hidden talents of applicants.
Surgent's Audits of 401(k) Plans: New Developments and Critical Issues
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Online
8.00 Credits
One of the most favored employee benefit plans, the 401(k) plan, provides unique challenges for auditors. Also, as many 401(k) plan administrators opt for ERISA Section 103(a)(3)(C) audits, audits of 401(k) plans will be significantly impacted by the now-effective SAS 136, the AICPA's new employee benefit plan auditing standard. Through this course, auditors will obtain an understanding of the rules and regulations unique to employee benefit plans and obtain practical guidance on applying them. Auditors will enhance their knowledge of the performance and reporting requirements of SAS 136 through real-world examples, best practices, and efficient audit techniques that can be utilized in various audit engagements. Make sure your audits don't trigger a DOL inspection by conforming to all applicable rules and regulations.
Surgent's Tax Research
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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 Understanding Non-Compete Agreements
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Online
2.00 Credits
More and more employers rely on non-compete agreements to protect company assets. Although state laws vary, non-competes are often used to protect the creation and development of corporate goodwill, customer relationships and specialized training, among others. Today, employees are more likely to be asked to sign non-compete agreements as a condition to employment. Non-compete agreements are also a common component of a business sale agreement. This program surveys non-compete agreements from all angles. Whether you advise individual clients or work for an employer, the presentation provides an understanding of common issues that arise in the negotiation and enforcement of non-competes.
Surgent's Weekly Expert Hour
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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 Analytics for Accountants and Financial Managers
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Online
2.00 Credits
Data analytics and mining are the fastest growing disciplines in accounting and general management. Many organizations are either planning programs or have them already underway. Unfortunately, a number of these attempts fail due to poor planning/preparation and a lack of commitment, training, and clear vision of the program's goals. Today there is no shortage of data, but relatively few organizations have established an environment and ongoing process to isolate, capture, analyze, and convert data into actionable information. At times, even organizations that are employing leading-edge analytics are doing it with traditional, limited sets of data. This session explores how an organization can successfully become data driven. The discussion includes numerous examples demonstrating how accounting and financial professionals can build upon their current analytical skills to better perform traditional tasks and assume a role as a business partner with others in their organization. The program is aimed to assist those just beginning the journey, as well as those who want to test their current efforts or are considering the need for a restart. In addition to discussing a number of analytical tools, including available software, lists of reference books and next-level software are provided. This program continues to build upon the Controllership Update Series.
Surgent's Data Security: Best Practices to Protect Your Business and Yourself
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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 Integrated Planning, Forecasting, and Budgeting for Organizational Success
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Online
4.00 Credits
Planning may be one of the most important assignments of the finance professional; however, it is often accomplished in a way that can harm the organization. In many cases, huge sums are spent only to have a planning document developed that does not serve to bring the company together, but rather causes internal division. In some situations the budget can actually harm both productivity and alignment. This course is designed to bring planning, budgeting, and forecasting together into one fully aligned process that is easier, more efficient, and fully engages all parts of the organization. Rather than the plan being owned by the finance department, it is owned and followed by everyone from the CEO to the entry-level employee.
Surgent's Auto and Energy-Related Tax Credits
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Online
2.00 Credits
The Inflation Reduction Act (IRA) contains many changes to auto and energy-related credits. Many if not most of these credits reduce the cost of individual- and business-related expenses. As a result of the changes brought about by the IRA, tax advisors have new and reformed credits to understand and explain to their clients. The IRS has issued extensive guidance regarding these credits in the form of Frequently Asked Questions that elaborate on and explain these new credits. This program covers the new and revised energy-related credits clients will be asking about, such as credits related to personal autos, energy-efficient commercial vehicles, and household-related utilities and improvements. This program will cover the IRA changes related to electric car credits in detail so that those attending can properly advise their individual and business clients regarding them.This course qualifies for IRS credit.
Surgent's Excel Budgeting Ideas
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Online
2.00 Credits
Budget methods are the key to allowing department managers to efficiently prepare their budget in Excel. For example, a budget method may be to spread prior year actuals or match prior year actuals, or match prior year actuals less 10%. In this webinar, we will explore how to allow users to pick a budget method from a drop-down list for each account and then have Excel perform different calculations depending on the budget method selected. We use several features and functions at the same time to pull this off. Even if you are not involved in the budgeting process, the underlying features and functions discussed have a wide range of uses.
Surgent's Social Security: Dispelling Common Myths with Essential Truths
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Online
2.00 Credits
For roughly 90% of American retirees, Social Security income will be the foundation of their retirement income. Yet, many are ill-prepared and lack understanding of the critical aspects of making an informed claiming decision. Further challenged to separate fact from fiction, consumers crave accurate information from knowledgeable professionals to make the most out of these coveted monthly benefits. Join Heather Schreiber, RICPr, NSSAr, founder of HLS Retirement Consulting, LLC, and author of Social Security Advisor, as she dispels common myths about Social Security that lead to confusion and replaces them with the truth to an empowered retirement. Help your clients navigate their claiming age decisions with greater confidence, equipped with the essential truths they should consider before pushing the Social Security "on" button.
Surgent's Bankruptcy Basics: Understanding the Reorganization and Liquidation Process in These Uncertain Economic Times
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Online
2.00 Credits
Consumers and businesses file for bankruptcy to seek protection from creditors and to reorganize or liquidate debts. Bankruptcy filings rise and fall with the economy. Surveys show that loss of income is the leading cause of consumer bankruptcies, followed by medical expenses and foreclosure. Corporate bankruptcies, on the other hand, are often the result of several factors, including excessive debt, decreased demand, increased costs, lawsuits or poor accounting practices. It is no secret bankruptcy filings will see a tremendous uptick in the wake of the Covid-19 pandemic. As an accountant, CFP, attorney or other professional, you need to be able to discuss the process and different available courses of action with your clients. Both landlords and tenants will be influenced tremendously. Individuals will look to your advice for a discharge and new start. Businesses will do the same and will also need to advise loyal employees. Creditors will receive proofs of claim and look to you for your expertise. Take this webinar and make sure you can speak fluently to both creditors and debtors. As trusted advisors, then, professionals should have a basic understanding of the bankruptcy process. This course provides a thorough review of the consumer and corporate bankruptcy practice. Participants in this webinar will gain an understanding of how consumer and corporate bankruptcy proceedings begin and end, as well as learn about key issues that affect debtor and creditor rights during bankruptcy. This webinar provides information from the perspective of both debtor and creditor. Although bankruptcy concerns the debts of the debtor, the Bankruptcy Code provides substantial protections to creditors. Creditor rights, however, vary widely depending on the status afforded the creditor under the Bankruptcy Code. Do yourself, your clients and your profit margin a favor and sign up for this invaluable webinar. This course qualifies for CFP credit.
Surgent's Excel: Mastering PivotTables
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Online
2.00 Credits
PivotTable is a fancy term for an Excel report that summarizes data. If you have not yet had the good fortune of exploring PivotTables, it is about time. In this session, we'll dig into PivotTables, understand the report layout options, and examine PivotTable formulas.
Surgent's Applying ASC 820: The Basics of Fair Value Accounting
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Online
4.00 Credits
While once thought just to apply to banking and financial institutions, entities now need to apply fair value accounting under ASC 820 across a variety of transitions. From financial instruments to leases, business combination accounting and impairment measurement, GAAP either requires or allows the use of fair value measures in an ever-increasing number of circumstances. Now is the time for you to get up-to-speed on the basics of the fair value approach. In this course, we will review when fair value accounting is required and when an entity can select to use it. Then we will review the basics of the ASC 820 model, including the concept of "exit price," the various approaches which an entity may follow when using a fair value approach and the different levels of inputs which an entity may consider when determining fair value. Lastly, the course will provide examples on when and how to apply this complex accounting guidance.
Surgent's Fraud Basics: Protecting the Company Till
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Online
4.00 Credits
The focus of this course is reducing the overall risk of fraud. To that end, instruction will cover the factors that play a role in turning honest employees into fraudsters. Discussion will touch on integrity and ethics, as well as how the reactions of people in certain situations may impact the prevalence of fraud. The course will also explore the dark net and cryptocurrency fraud.
Surgent's Mastering the Basics of Inventory Accounting
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Online
4.00 Credits
While many entities maintain inventory, they are often challenged when applying the complexities of inventory accounting. The goal of this course is to provide a detailed overview of inventory accounting concepts that can be applied to a variety of inventory types. The course will cover the basics of inventory capitalization, for both book and tax, as well as the basic inventory valuation methods, LIFO, FIFO, weighted average, and specific identification. Then the course will give a more detailed review of the LIFO and retail methodologies. It will cover the topics of inventory obsolescence reserves and other issues related to inventory accounting, including a discussion of how COVID-19 has impacted these accounting considerations. This course will be the one-shop stop to get you up-to-speed on the accounting for this critical, revenue-producing asset.
Surgent's Annual Tax-Planning Guide for S Corporations, Partnerships, and LLCs
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Online
8.00 Credits
As long as LLCs, partnerships, and S corporations form the backbone of many CPAs' practices, in-depth knowledge of all tax aspects of these entities will be essential. The purpose of this practical course is to focus on planning issues in creating, operating, and liquidating S corporations, partnerships, and LLCs. This course is essential for CPAs in public accounting and industry who advise these entities or their investors.This course qualifies for IRS credit.
Surgent's Avoiding the Top 10 Mistakes That Can Wipe Out Retirement Savings
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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 Real Estate for Accounting and Finance Professionals
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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 Top Ten Questions from Partnership Clients Regarding the Section 754 Election
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Online
4.00 Credits
This program is an in-depth analysis of the Section 754 election and the two adjustments associated with the election under Section 743(b) and Section 734(b). The 754 election is a highly technical provision that provides great tax benefits to the owners of the partnership, and particularly in the case of Section 743(b), a new partner. In this webinar, our expert panel will cover the most common questions encountered by practitioners in their daily practices. The program includes a number of examples that provide insights into the mechanics of the two adjustments that follow upon a Section 754 election.This course qualifies for IRS credit.