CPE Catalog & Events
K2's Backups Done Right
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TBD
2.0 Credits
Member Price: $79
List the significant backup approaches Identify areas of critical weakness or threats in your backup and recovery systems List all critical and non-critical applications and establish their order of recovery Differentiate between backup solutions based on their features and benefits
Accounting for Leases
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TBD
2.6 Credits
Member Price: $89
Accounting Finance Financial Statement Preparation
Optimize Your Staff's Performance
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TBD
4.0 Credits
Member Price: $129
The 4 perspectives of optimization The Two Circle Analysis. The What The How. The Leadership 10 The Fatal 13 5 thoughts for a healthy work environment
Combatting Sexual Harassment in the Workplace
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TBD
1.0 Credits
Member Price: $39
Sexual harassment prevention Company culture
Understanding the Tax Implications of Retirement Plan Distributions
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TBD
1.0 Credits
Member Price: $29
Required minimum distributions for a deceased's heirs 2025 retirement plan contribution limits Required minimum distributions and contributions to charity Key provisions of Secure Act 2.0
The Controllership Series - The Future Role of the Controller Part 1
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TBD
1.5 Credits
Member Price: $59
Accounting and Finance
Inventory, Expense and Payroll Fraud
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TBD
2.0 Credits
Member Price: $79
Methods of committing inventory, expense and payroll fraud What to look for when observing inventory Detection of inventory fraud How to recognize fictitious expenses How to recognize altered expenses Indicators of fake documentation The three main reason we ask for documentation Detection and prevention of ghost employees
K2's AI - Better Prompts, Better Results
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TBD
1.0 Credits
Member Price: $39
Components of effective AI prompts The pros and cons of a single large prompt versus multiple small prompts Using prompts to format AI-generated output
The Controllership Series - The Financial Close Process
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TBD
1.5 Credits
Member Price: $59
Accounting Finance Financial Statements
Internal Control - Testing for Operating Effectiveness
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TBD
2.0 Credits
Member Price: $89
The major topics covered in this class include:Generally accepted audit requirements related to testing controls for operating effectivenessIdentifying key controls that may prove effective and efficient to test in a control reliance strategyResponses when deviations are discovered when evaluating the design or operating effectiveness of internal controlLeveraging audit evidence available for Service Organization Control (SOC1) ReportsGeneral computer control considerations when evaluating the design and operating effectiveness of internal control over financial reporting
Surgent's Required Minimum Distributions: Compliance and Planning
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TBD
4.0 Credits
Member Price: $159
Minimum distribution requirement changes by the SECURE Act 2.0 Latest guidance issued by the IRS related to required minimum distributions The calculation of required minimum distributions using the Uniform Life Table Required minimum distributions from multiple accounts New §401(k) rules of SECURE Act 2.0 Inherited employer retirement accounts and IRAs: Changes to spousal and non-spousal beneficiary distribution options and stretch IRAs under the SECURE Act Required minimum distributions in the year of death Roth conversions for estate planning and avoiding required minimum distributions Timing of distributions for maximum tax-free compounding Section 529 rollovers to Roth accounts under SECURE Act 2.0 Qualified charitable distributions from IRAs and the relationship between deductible IRAs and QCDs under the new anti-abuse rules. Includes SECURE Act 2.0 rollovers to CRUTs and CRATs Taxation of distributions Penalties for missed required minimum distributions and reasonable cause for abatement of penalties. Includes SECURE Act 2.0 changes
How AI Is Automating Internal Control
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TBD
4.0 Credits
Member Price: $149
The major topics covered in this class include:An explanation of Artificial Intelligence (AI).Specific ways AI is replacing human cognition. What is on the internal control horizon related to AI and other technologies.
Federal Tax Update - Individual & Business Current Developments
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TBD
8.0 Credits
Member Price: $300
Discuss the most recent individual and business income tax legislation passed to date Walk through major tax changes to corporations, partnerships and/or individuals and any changes to the income tax forms and other related schedules Review numerous business income tax provisions including but not limited to the 20% qualified business income (QBI) deduction; changes to NOLs, §461(l) business loss limitations, §163(j) business interest deduction limitations, accounting method changes, depreciation, retirement plans, fringe benefits and entertainment expenses Brush up on the individual and business income tax rates (e.g., income tax rates, capital gain tax rates, self-employment tax and alternative minimum tax (AMT), 3.8% net investment income tax) Discuss other individual income tax topics and changes to filing status, personal exemptions, itemized deductions, exclusions from income, adjustments to income and income tax credits (e.g., child tax credit and dependent care credit) Walk through the NEW final required minimum distribution (RMD) regulations Review other important IRS audit areas such as basis and at-risk limitations for S shareholders and partners, passive activity losses and real estate professionals and self-employment taxes
Spring Tax Update with Steve Dilley
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TBD
8.0 Credits
Member Price: $239
The major topics that will be covered in this course include:Update and integration of the most recent tax legislation impacting individual and business taxpayers.Review of individual and business provisions of the Inflation Reduction Act.Update on significant individual and business tax developments related to cases and rulings.Update on earned income credit, child credit, and child and dependent care credit.Crypto reporting update.Depreciation changes in Sec. 179 and Sec. 168(k) bonus depreciation.Tax issues impacting "gig" workers, including Form 1099-K.Update on partnership and S corporations, including Schedules K-2 and K-3 of Forms 1065 and 1120S related to foreign transactions.
Surgent's Annual Accounting and Auditing Update
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TBD
8.0 Credits
Member Price: $299
Recently issued FASB Accounting Standards Updates, PCC Update and items on the FASB’s Technical Agenda Recently issued ASUs covering common control leases, crypto assets (e.g., cryptocurrency), and income tax disclosures Statement on Quality Management Standards: SQMS 1, SQMS 2, and SQMS 3 Post-Implementation Review Report for revenue recognition under ASC 606 and best practices in applying ASC 606 Fraud case studies Recently issued SASs and other AICPA activity Recently issued PCAOB standards and SEC rulemaking activities Other important A&A practice matters
Surgent's Employer's Handbook: Legal, Tax, and Health Care Issues
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TBD
8.0 Credits
Member Price: $279
Hiring and firing issues – What questions cannot be asked in an interview; how to document employee performance; establishing an annual review system; when an employer may and may not fire an employee, and much more Employment contracts – An analysis of the legal and planning issues in structuring employment contracts; when noncompetition agreements will and will not work Employment issues in the economy – Telecommuters and other special situations Legal liability issues – Recognition of age discrimination, sex discrimination, FLSA issues, minimum wage, overtime, sexual harassment, and more Fringe benefit issues – COBRA, Family and Medical Leave Act, and new developments in health care Medical plans – Who is a full-time employee?
Surgent's Latest Developments in Government and Nonprofit Accounting and Auditing
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TBD
8.0 Credits
Member Price: $299
Developing issues related to the 2024 Yellow Book revision and the 2024 revision to the Uniform Guidance for Federal Awards Key AICPA developments affecting audits of governments and nonprofits (including SAS No. 146 on quality management) Recent GASB activities directed toward state and local governments (e.g., the implementation of GASB No. 101 on compensated absences, GASB No. 102 on certain risk disclosures, GASB No. 103 on improvements to the financial reporting model, and additional GASB projects) Critical, but sometimes overlooked, FASB ASC 958 implementation guidance and illustrations for not-for-profits)
The Best Individual Income Tax Update Course by Surgent
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TBD
8.0 Credits
Member Price: $299
Congressional Budget Reconciliation Process - explore how this powerful legislative tool allows Congress to fast track tax law changes and how it could be used to enact significant tax reforms in the current political climate President Trump's tax proposals - review key components of President Trump's tax agenda, including a tip income exemption, overtime pay relief, Social Security tax exemption, auto loan interest deductibility, SALT deduction modifications, a lower corporate tax rate, restoration of 100% bonus depreciation, immediate R&D expensing, and permanent extension of select TCJA provisions Potential expiration of select TCJA provisions - understand the implications for individual and business taxpayers as key provisions of the TCJA approach sunset dates Tariff policy and implementation - analyze the use of tariffs as a fiscal and trade policy tool Digital assets and tax implications - understand the new Form 1099-DA for reporting digital asset transactions, along with updated IRS guidance on cryptocurrencies, NFTs, and broker responsibilities Artificial intelligence - discover how AI and generative tools are transforming tax practices, as well as how the IRS is leveraging AI to enhance audit selection Form 1099-K reporting requirements - understand the evolving IRS thresholds and rules for third-party payment platforms The Gig Economy - examine key tax implications for gig workers, including Independent Contractor vs. Employee classification challenges, reporting responsibilities, and the impact of the 2024 Department of Labor Final Rule on worker status Timely coverage of breaking tax legislation Real Estate professional requirements Review of pertinent cases and rulings affecting taxpayers Practice aids, including all the numbers applicable for the current year -- inflation-adjusted amounts, mileage rates, retirement contributions, and more Advanced practice, reporting, and other issues intertwined with advanced planning and discussion ideas
Written Information Security Plans
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TBD
1.0 Credits
Member Price: $55
The major topics that will be covered in this course include:Introduction to the Gramm-Leach-Bliley Act and its impact on data security.Circular 230 compliance and due diligence for practitioners.AICPA Statements of Standards relevant to WISP requirements.Key components of a Written Information Security Plan.Training requirements for employees, staff, and contractors.Practical guidance for drafting and implementing a WISP.FTC enforcement of data security standards for PTIN holders.Best practices for maintaining and updating WISP compliance.
Create Paginated Reports with Power BI Report Builder
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TBD
2.0 Credits
Member Price: $89
The major topics that will be covered in this class include:Introduction to Power BI Report Builder: Overview of the tool, its interface, and integration with the Power BI ecosystem.Designing Report Layouts: Techniques for setting up professional layouts, including headers, footers, and managing pagination.Data Connection and Management: Connecting to various data sources and preparing data for reporting.Creating Visualizations: Utilizing Power BI’s visualization tools for impactful data presentation.Advanced Report Features: Exploring sub-reports, drill-through capabilities, and dynamic expressions.Publishing and Sharing: Guidelines for publishing reports to the Power BI service and sharing them with relevant stakeholders.