CPE Catalog & Events

IMPORTANT: On-demand participants will be required to take a test and correctly answer 90% of the questions at the conclusion of the course to earn credit. If you do not score at least 90% on the first try, you will be allowed a second attempt. If you do not pass after two attempts, you will need to repurchase the course in order to retake the test.This course will fulfill the State Board’s 3-hour ethics requirement for 2026. The course was written and designed by Mike Inzina and Kurt Oestriecher who, together, have over 50 years combined experience and have earned nearly 30 state and national training awards. They have served in multiple roles related to professional ethics for both the AICPA and the LCPA. This course will give you exclusive content that only comes from their unique combined experience.

Description:Many leaders in business organizations of all sizes view the system of Internal Control almost purely as a protective security measure. A well-designed internal control system can and will drive all entity objectives which includes successful operations. This session uses information gathered from years of creating internal control systems as well as concepts from well-respected authoritative pronouncements and frameworks to illustrate the power of a strong and well supported control system as well as actions that can help establish such a system. Those that work with internal controls who are tasked with developing ways to improve operation level capabilities should strongly consider this session.Learning Objectives:After attending this presentation, you will be able to...Identify important components and sub-components of an Internal Control SystemRecognize how the control environment can help or hinder the operation of control measures and help or hinder operational effectivenessRecall important steps that an organization can undertake, specifically related to control development that can drive the methodologies of the entityProgram Content:The major topics covered in this course include:An overview of controls that drive proceduresConsiderations for procedural control developmentUnderstanding and controlling risk that arises when organizations changeWho should attend: Accounting and other business professionals that wish to know more about measures that control organization operations.Developed By: Taymes, LLCInstructor: Karl EgantoffCPE Credit: 4.0Field of Study: Accounting (4.0 CPE) Prerequisites: NoneAdvanced Preparation: NoneFormat: QAS Self Study

Description: The accounting profession stands at a critical inflection point where artificial intelligence and emerging technologies are reshaping how firms operate, serve clients, and compete in the marketplace. This course, based on the 2025 CPA Firm Tech Report, provides expert guidance on overcoming the five key challenges that prevent firms from successfully adopting transformative technologies: decision paralysis from overwhelming choices, leadership resistance to change, difficulty proving ROI, growing cybersecurity risks, and critical skills gaps. Through real-world case studies and insights from industry leaders, participants will learn practical strategies for evaluating AI solutions, implementing change management frameworks, and building a technology-forward culture that enhances both efficiency and client value. Participants will explore the CPA Firm Digital Maturity Model to assess their firm's readiness for transformation, examine the evolving AI ecosystem specifically designed for accounting applications, and discover how leading firms are leveraging AI to move beyond traditional compliance work toward high-value advisory services. The course addresses critical considerations for firms of all sizes, from solo practitioners to large regional firms, providing actionable frameworks for prioritizing technology investments, measuring success beyond traditional ROI metrics, and developing the hybrid talent needed to thrive in an AI-enhanced future. Whether you're a firm leader hesitant about technology adoption or a forward-thinking professional ready to champion change, this course equips you with the knowledge and tools needed to navigate the technology revolution transforming the accounting profession. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event. Learning Objectives: After attending this presentation, you will be able to...Identify and address the five key barriers preventing technology adoption in their firmApply the CPA Firm Digital Maturity Model to assess their organization's readiness for transformationEvaluate AI tools and vendors using strategic fit criteria appropriate for their firm sizeImplement change management strategies to overcome leadership and staff resistanceDevelop metrics beyond traditional ROI to measure technology implementation success Program Content: The major topics that will be covered in this course include:Five critical technology adoption challenges facing CPA firms todayDigital maturity assessment models and implementation frameworksAI integration strategies for tax, audit, and advisory servicesCybersecurity considerations and risk management protocolsCase studies of successful technology transformations in accounting firms Who should attend: Partners, managing partners, firm administrators, IT directors, COOs, CFOs, practice leaders, senior managers, technology implementation leaders, innovation officers, digital transformation leads, process improvement managers, anyone responsible for technology strategy Developed By: CPA Crossings, LLC Instructor: Leeland Rogers CPE Credit: 1.00 Field of Study: Accounting (1.00) Prerequisites: None Advanced Preparation: None Format: QAS Self Study

Description: In today's challenging talent market, accounting firms face unprecedented pressure to retain their best performers. This course provides actionable, research-backed strategies to help firms keep their top talent from leaving. Based on comprehensive surveys of both current accounting professionals and those who have recently left the profession, participants will learn the real reasons employees stay or go-and what firms can do about it. The course goes beyond simple solutions like "pay more, expect less" to explore comprehensive retention strategies including whole-person compensation, work-life balance improvements, career development pathways, and necessary business model transformations. Participants will discover why 73% of surveyed professionals want to stay with their current firm, yet many still leave-and how to bridge that gap. Key topics include understanding the true cost of turnover versus retention, implementing flexible work arrangements that actually work, creating meaningful career paths for non-partner track professionals, and transforming firm operations to support both profitability and employee satisfaction. Special attention is given to retaining diverse talent and adapting to the expectations of younger professionals who will comprise 27% of the workforce by 2025. Whether you're a firm leader, HR professional, or manager responsible for team retention, this course provides the insights and tools needed to build a sustainable talent strategy in an evolving profession. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event. Learning Objectives: After attending this presentation, you will be able to...Identify the top factors that drive retention decisionsImplement whole-person compensation strategies beyond salaryDesign flexible work arrangements that balance employee needs with client serviceCreate meaningful career paths for professionals not seeking partnershipEvaluate your firm's business model for retention sustainabilityApply the "pentagon firm" model to reduce reliance on entry-level staffDevelop retention strategies specific to diverse and younger professionalsAssess your current scheduling and workload distribution practicesBuild a strategic retention plan with measurable outcomes Program Content: The major topics that will be covered in this course include:The true cost of turnover versus retention investmentResearch findings on why professionals leave or stayWhole-person retention strategies beyond compensationWork-life balance solutions that maintain productivityCareer development paths for non-partner track professionalsBusiness model transformations for sustainable staffingTechnology and outsourcing strategies to reduce burnoutRetention strategies specific to diverse talent and younger professionals  Who should attend: Partners, managing partners, CPA firm HR professionals, managers, senior managers, directors, practice leaders, firm administrators, CPAs in leadership positions, public accountants with management responsibilities Developed By: CPA Crossings, LLC Instructor: Leeland Rogers CPE Credit: 1.00 Field of Study: Accounting (1.00) Prerequisites: None Advanced Preparation: None Format: QAS Self Study

Description: This course is designed for financial professionals looking to understand Form 1120S. It covers the essential aspects of S corporation taxation, including the preparation of Form 1120S, determining taxable income, and accurately reporting and allocating income, deductions, and credits. Electing Subchapter S status as well as reviewing the mechanics of electing Subchapter S status will be discussed. It will further compare the S Corporation to other forms of entities, along with compliance with corporate formalities. Highlights of Form 1120S will be discussed, including build-in capital gains, accountable plans, taxable fringe benefits, officer reasonable compensation and audit strategies. Schedules K-1, K-2, K-3, and effectively connected income will be reviewed in this course as well. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event. Learning Objectives: After attending this presentation, you will be able to...Compare S Corporations to other entity structures to assess suitability.Prepare Form 2553 and explain relief options for late filings under Rev. Proc. 2022-19.Distinguish between Rev. Proc. 2022-19 and Rev. Proc. 2023-3.Analyze I.R.C. §1361 and §1362 in the context of S Corporation elections and compliance.Identify and address S Corporation eligibility errors and implement corrective measures.Apply corporate governance procedures and corporate formalities.Assess shareholder stock and debt basis rules and implications.Recall critical aspects of Form 1120S, including built-in capital gains and accountable plans.Recall the preparation and reporting requirements for Schedules K-1, K-2, and K-3.Recall officer reasonable compensation requirements, including advisory strategies and audit defenses. Program Content: The major topics that will be covered in this course include:Subchapter S status election and compliance requirementsRelief for late Form 2553 filings under Rev. Proc. 2022-19Comparison of Rev. Proc. 2022-19 and Rev. Proc. 2023-3I.R.C. §1361 and §1362 analysis for S Corporation electionsCorporate governance and formalities complianceShareholder stock and debt basis rulesBuilt-in capital gains and other aspects of Form 1120SSchedules K-1, K-2, and K-3 preparation and reporting requirementsOfficer reasonable compensation: requirements, advisory strategies, and audit defensesS Corporation eligibility errors and corrective measures Who should attend: CPAs, EAs, Tax Professionals, Financial Planners, Investment Advisors Developed By: Hourani & Associates Inc Instructor: Mary Jane Hourani CPE Credit: 4.00 Field of Study: Taxes (4.00)     Prerequisites: None Advanced Preparation: None Format: QAS Self Study

Description: This course is designed for financial professionals looking to understand Form 1120S. It covers the essential aspects of S corporation taxation, including the preparation of Form 1120S, determining taxable income, and accurately reporting and allocating income, deductions, and credits. Electing Subchapter S status as well as reviewing the mechanics of electing Subchapter S status will be discussed. It will further compare the S Corporation to other forms of entities, along with compliance with corporate formalities. Highlights of Form 1120S will be discussed, including build-in capital gains, accountable plans, taxable fringe benefits, officer reasonable compensation and audit strategies. Schedules K-1, K-2, K-3, and effectively connected income will be reviewed in this course as well. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event. Learning Objectives: After attending this presentation, you will be able to...Compare S Corporations to other entity structures to assess suitability.Prepare Form 2553 and explain relief options for late filings under Rev. Proc. 2022-19.Distinguish between Rev. Proc. 2022-19 and Rev. Proc. 2023-3.Analyze I.R.C. §1361 and §1362 in the context of S Corporation elections and compliance.Identify and address S Corporation eligibility errors and implement corrective measures.Apply corporate governance procedures and corporate formalities.Assess shareholder stock and debt basis rules and implications.Recall critical aspects of Form 1120S, including built-in capital gains and accountable plans.Recall the preparation and reporting requirements for Schedules K-1, K-2, and K-3.Recall officer reasonable compensation requirements, including advisory strategies and audit defenses. Program Content: The major topics that will be covered in this course include:Subchapter S status election and compliance requirementsRelief for late Form 2553 filings under Rev. Proc. 2022-19Comparison of Rev. Proc. 2022-19 and Rev. Proc. 2023-3I.R.C. §1361 and §1362 analysis for S Corporation electionsCorporate governance and formalities complianceShareholder stock and debt basis rulesBuilt-in capital gains and other aspects of Form 1120SSchedules K-1, K-2, and K-3 preparation and reporting requirementsOfficer reasonable compensation: requirements, advisory strategies, and audit defensesS Corporation eligibility errors and corrective measures Who should attend: CPAs, EAs, Tax Professionals, Financial Planners, Investment Advisors Developed By: Hourani & Associates Inc Instructor: Mary Jane Hourani CPE Credit: 4.00 Field of Study: Taxes (4.00)     Prerequisites: None Advanced Preparation: None Format: QAS Self Study

Description: Financial statements are a window into what is going on in the day-to-day operations of the company. They help us see what the company's strengths and weaknesses are. However, financial statements can often have different messages depending on the user. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event. Learning Objectives: After attending this presentation, you will be able to...Indicate how different stakeholders utilize financial statementsRecognize how flexible budgeting may be used by CFOs and ControllersRecall how time series analysis and common size financial statements are used in trend analysisCalculate liquidity, leverage, and profitability ratiosIdentify the uses and limitations of ratio analysis Program Content: The major topics that will be covered in this class include:Purpose of Financial Statement AnalysisComparing Actuals vs. Expectations & BenchmarkingCase Studies 1 & 2Ratio AnalysisCase Study 3Analysis of Statement of Cash FlowsCase Studies 4 & 5Other Uses of Ratios Who should attend: Controllers or accountants who are involved in the financial reporting functions of their companies and looking to improve their review skills. Developed By: Peters Professional Education LLC Instructor: David Peters CPE Credit: 4.00 Field of Study: Finance (4.00) Prerequisites: None Advanced Preparation: None Format: QAS Self Study

Description:Many people that use Microsoft Excel know a great deal about the functionality of the application. There are, however, a tremendous number of hidden tools that a high percentage of users overlook. Additionally, there are newer features that some have not had the opportunity to explore. This session shows some of the numerous time-saving tools and features that often go unused by spreadsheet creators. People that wish to become more efficient when using Excel should take this session!Learning Objectives:After attending this course, you will be able to...List and use powerful but often hidden tools available in ExcelDiscuss some of the new features built into the spreadsheet applicationWork in a more efficient manner because of keyboard and ribbon-based toolsProgram Content:The major topics covered in this course include:The power of keyboard shortcutsOft used features with more capability than meets the eyeNew helpful featuresWho should attend: Accounting and other business professionals that work in Excel who want to become more efficient with the application. Developed By: Taymes, LLCInstructor: Karl EgantoffCPE Credit: 2.0Field of Study: Computer Software Applications (2.0 CPE) Prerequisites: NoneAdvanced Preparation: NoneFormat: QAS Self Study

Description:Until recently, a percentage of organizations discounted the risk related to external fraud attempts. Most were only concerned with protecting physical assets such as inventory or fixed assets. However, because of the many highly publicized corporate hacking events, such as the ones that affected the Colonial Pipeline and JBS Meats, more attention is being paid to external fraud risk of all types. In this session, we look at what is included in a definition of external fraud and then delve into specific control issues that can give rise to increased risk. We then discuss measures that organizations can employ to help reduce exposure to external attacks.Learning Objectives:The major topics covered in this course include:Types of external fraudConsiderations as organizations work to reduce fraud riskExternal fraud and known parties/External fraud unknown perpetratorsProgram Content:After attending this presentation, you will be able to...Recognize external fraudIdentify control issues that can give rise to external fraud occurrencesRecall ways to reduce external fraud riskWho should attend: Accounting and other business professionals that would benefit by understanding how pervasive external fraud can be and wish to work to mitigate the risk associated with it. Developed By: Taymes, LLCInstructor: Karl EgantoffCPE Credit: 2.0Field of Study: Accounting (2.0 CPE) Prerequisites:NoneAdvanced Preparation: NoneFormat: QAS Self Study

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.

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.

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.

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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.

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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.

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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.)

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.

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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.

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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.)

This course provides an overview of critical challenges companies encounter under ASC 606, emphasizing several key areas that can be particularly challenging for effective revenue recognition. This includes identifying valid contracts and determining performance obligations.

This course provides an overview of critical challenges companies encounter under ASC 606, emphasizing several key areas that can be particularly challenging for effective revenue recognition. This includes licensing arrangements, with an emphasis on how to recognize revenue from agreements that grant customers rights to use or access intellectual property. This course also addresses the requirements and challenges with respect to financial statement disclosures.