CPE Catalog
Chronological events are listed below the Featured events.
We are pleased to offer live CPE seminars throughout the year. These are virtual presentations with a live instructor allowing for live interaction. These seminars are listed in the Seminars tab below.
Evaluating Fraud Risk in a Financial Statement Audit
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Virtual
4.00 Credits
Member Price: $169
As emerging technologies such as artificial intelligence become more advanced, and their use proliferates, the threat of complex and technology-driven frauds only increases. The Association of Certified Fraud Examiners says that there is fraud lurking in all businesses, including not-for-profit organizations. It often goes undetected for years, and when uncovered, management and the board may question why an auditor did not identify it. The auditor’s responsibility in a financial statement audit is to assess risk and perform sufficient procedures to obtain reasonable assurance that the financial statements are free from material misstatement due to fraud or error. However, failure to perform an adequate fraud risk assessment and report deficiencies in internal control, such as a lack of segregation of duties, can leave a firm, and their auditor, vulnerable. Beginning with a summary and discussion of the 2024 ACFE Report to the Nations, this course will further discuss the audit procedures that should be performed in accordance with AU-C §240 as recently amended, best practices in performing fraud risk assessment procedures, when and how to report control deficiencies noted in an audit, and the most frequent types of fraud found in small to mid-sized entities along with internal controls that could be implemented to help prevent and detect them. Utilizing case studies and comprehensive illustrations, best practices in documentation and risk assessment are discussed and analyzed.
Surgent's Handbook for Mastering Basis, Distributions, and Loss Limitation Issues for S Corporations, LLCs, and Partnerships
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Virtual
8.00 Credits
Member Price: $319
The most difficult concepts to master when dealing with flow-through business entities are the basis and distribution concepts. Major error and malpractice issues occur if the CPA does not fully understand the impact of these rules. This course is designed to focus on the practical applications of these rules.
Surgent's Individual and Financial-Planning Tax Camp
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Virtual
8.00 Credits
Member Price: $319
Each year brings its own set of tax planning challenges, and this year is no exception. This course aims to arm tax planners with planning strategies and ideas that all clients, but in particular, wealthy clients, middle-income clients, and closely held business owners need to consider right now to take advantage of present opportunities and plan for future tax advantages. Learn strategies that can really have an impact on client lives, while also bringing value to you and your firm. Please Note: 2026 returns are not covered in this course. They will be covered after their issuance, as part of our spring 2027 course release.
Financial Statement Disclosures: A Guide for Small and Medium-Sized Businesses
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Virtual
4.00 Credits
Member Price: $169
A clear and concise set of proper financial statement disclosures can make or break an entity's financial statements. Such disclosures are no longer simply additional information provided by a business; they can be complex in nature and difficult to both prepare and understand, especially for small and medium-sized businesses. Oftentimes financial statement users will first turn to the notes in the financial statements in order to get a feel for where the business and its numbers might be heading, so these disclosures need to be well-written and follow applicable standards. This course will focus on key balance sheet and income statement disclosure as well as accounting standards related to the two largest standard updates in years, revenue (ASC 606) and leases (ASC 842), accounting policies, changes in accounting estimates and errors, subsequent events, going concern, and related party disclosures. The course will use illustrations, examples based on private company financial statements disclosures, and real-world excerpts from financial statements to provide you with a hands-on feel for the disclosure requirements across a number of accounting standards.
Accounting, Audit, and Attest Update for Practitioners with Small-Business Clients
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Virtual
8.00 Credits
Member Price: $319
Specifically tailored for practitioners who not only perform audits but also provide other attest and non-attest services to small and medium-sized businesses, this course is a comprehensive update covering recently issued accounting, auditing, and SSARS standards, including SAS 145 and the quality management standards, as well as other professional guidance impacting small and medium-sized business accountants. The course uses practical examples and illustrations to help you understand and apply the new guidance. Following the release of the FASB’s final PIR report for ASC 606, Revenue, in December of 2024, we do a deep dive into the complex revenue recognition standard and findings of the PIR report, review common special purpose frameworks, and discuss the new quality management standards for audits and SSARS engagements. This course will get you up to speed on the things that are most important to your small and medium-sized clients.
Construction Contractors: Critical Accounting, Auditing, and Tax Issues
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Virtual
8.00 Credits
Member Price: $319
Accounting and financial reporting for construction contractors may be the most difficult area to comply with the various standards. Construction engagements are, in many instances, more complicated than most lines of business due to the many users of the financial statements. In this course, we will discuss why construction accounting and financial reporting is so complex and examine the relationship between the contractor and the surety, both from an underwriting and a claims perspective. We will also explore what the surety looks for to maximize potential bond credit and discuss key areas of tax compliance concentrating on the areas that make construction unique.
Compilations, Reviews, and Preparations: Engagement Performance and Annual Update
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Virtual
8.00 Credits
Member Price: $319
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.
The Essential Multistate Tax Update
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Virtual
4.00 Credits
Member Price: $169
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.
The Complete Trust Workshop
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Virtual
8.00 Credits
Member Price: $319
The use of trusts will continue to undergo changes in the current year. Clients need to be informed why planning is essential in these changing times. The purpose of this course is to explore the many beneficial issues of trusts, an essential element in estate planning. This course gives insights and practical pointers concerning trusts of every shape and size after tax reform. Clients will be eager to review their estate plans in light of recent and proposed legislation.
Surgent's Federal Tax Camp - Virtual
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Virtual
8.00 Credits
Member Price: $339
Tax practitioners have been hard-pressed to keep up with recent legislation and new IRS guidance. In this course, tax advisors will be fully updated on the most important legislative and regulatory developments of the season, as well as major trends and changes in the case law, with a view toward planning considerations. This course is continually updated to reflect enacted legislation.
The Best S Corporation, Limited Liability, and Partnership Update Course by Surgent
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Virtual
8.00 Credits
Member Price: $319
This year practitioners need to keep abreast of tax changes affecting pass-through entities used by their business clients and employers, and this enlightening course delivers that information. You will learn invaluable strategies, techniques, innovative tax-planning concepts, income-generating ideas, and other planning opportunities available to S corporations, partnerships, LLCs, and LLPs. In addition, this course will discuss current trends and emerging issues, helping practitioners stay informed about relevant and significant topics that may impact their clients. Continually updated to reflect enacted legislation.
Tax Forms Boot Camp: LLCs, Partnerships, and S Corporations
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Virtual
8.00 Credits
Member Price: $319
The course provides a comprehensive, hands-on, pencil pushing understanding of the preparation of both S corporation and partnership/LLC tax returns, along with the underlying laws, regulations, etc. The course uses the basic concepts underlying the two main types of business returns: 1120S and 1065 as building blocks for more complex concepts tax preparers should be aware of. The theoretical concepts get illustrated in comprehensive examples that incorporate the most up-to-date law changes and provisions.