The number on the letter of intent is a starting position. What reaches the seller’s account months later has passed through a working capital true-up, a debt-like items schedule, an escrow holdback, and sometimes an earnout that will not resolve for another two years. Accounting and finance professionals sit inside every one of those adjustments. […]
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Yellow Book CPE Requirements: Hours, Subject Matter, and What Qualifies
Eighty hours is the number everyone remembers. The 24 sitting inside it is where compliance usually breaks. Government Auditing Standards, the GAO publication almost universally called the Yellow Book, sets continuing professional education requirements for auditors performing work under generally accepted government auditing standards. The obligation attaches to the work being performed, not to a […]
OBBBA Research and Experimental Expenditures: What Changed and What It Means for Corporate Clients
A deadline passed on July 6, 2026. Eligible small business taxpayers that wanted to reach back and apply the new research and experimental rules to 2022, 2023, and 2024 had until that Monday to file the election. The window is closed. The One Big Beautiful Bill Act, Public Law 119-21, signed July 4, 2025, rewrote […]
Ken Kies Returns to Surgent CPE, Joins Weekly Expert Hour and Launches New Monthly Program
Kies, who most recently served as Assistant Secretary of the Treasury for Tax Policy and Acting Chief Counsel of the IRS, will teach a free session of Surgent’s Weekly Expert Hour on Sept. 24 and will co-host a new monthly program with Mike Tucker. Key Takeaways DALLAS (Sept. 10, 2026) — Surgent CPE, a UWorld company […]
Introduction to Trusts: What Accounting Professionals Need to Know
Most CPAs encounter trusts long before they receive any formal training on how they work. A client mentions a revocable living trust during tax prep. An estate plan references an irrevocable trust that holds life insurance. A beneficiary receives a K-1 from a trust they barely understand, and the practitioner is expected to explain it. […]
HSA as a Retirement Tool: How to Maximize the Triple Tax Advantage
An HSA funded consistently over a 30-year career and invested rather than spent can accumulate more tax-efficiently than almost any other account available. That’s not a hypothetical. It’s what the structure of the account makes possible. Most clients don’t use it that way. What it takes to actually maximize it starts with the contribution limits, moves through the investment question, and ends with how […]
What Happens After April 15? A CPA’s Guide to Post-Tax-Season CPE Planning
Tax season ends. The filing deadlines pass. And for most CPAs, the first real window to address CPE compliance opens up on April 16. For practitioners who’ve been heads-down since January, the stretch between mid-April and June 30 is typically the most productive CPE period of the year. Reporting deadlines vary by state, but the post-busy-season window […]
HSAs in 2026: Contribution Limits, Tax Advantages, and What Changed Under OBBBA
Health Savings Accounts have always offered a compelling tax structure. But 2026 brings both higher contribution limits and the broadest expansion of HSA eligibility in recent memory, thanks to amendments the One, Big, Beautiful Bill Act (OBBBA) made to IRC Section 223 when it was signed into law on July 4, 2025. The basics haven’t changed. What […]
Surgent CPE Launches First-of-Its-Kind Agentic AI CPE Series for Accounting and Finance Professionals
New courses equip CPAs, accountants and tax practitioners with practical, real-world skills for integrating agentic artificial intelligence into daily workflows RADNOR, Pa. (Nov. 24, 2025) — Surgent CPE, a division of KnowFully Learning Group, today announced the launch of its new Agentic AI Certificate Series, a first-to-market, on-demand CPE certificate program designed to help accounting, […]
How Technology Is Transforming Accounting
Accounting technology now goes far beyond spreadsheets. Finance professionals work with interconnected systems including cloud platforms, artificial intelligence, blockchain networks, and cybersecurity tools that fundamentally change how organizations record transactions, manage risk, and deliver insights to stakeholders. The Public Company Accounting Oversight Board moved away from “technology-neutral” oversight in 2025, creating frameworks specifically for technology-based […]