CPE Catalog & Events
Webcast: ACPEN: K2’s Mastering Advanced Excel Functions
-
Webcast
4.0 Credits
Powerful new functions and features in Excel, such as XLOOKUP and Dynamic Arrays How to use "legacy" features and functions such as AGGREGATE Creating effective forecasts in Excel
Surgent's Understanding S Corporation Taxation: Shareholder Basis, AAA, and Retained Earnings
-
Webcast
2.0 Credits
S corporation earnings layers Observations on earnings layers S corporation basis calculation IRC 351 transactions Four loss tiers Appreciated property distributions
Surgent's Government and Nonprofit Frauds and Controls to Stop Them
-
Webcast
4.0 Credits
Examine real-world misappropriations of cash, check frauds, vendor scams, credit card abuse, grant frauds, benefit schemes, inventory thefts, and payroll frauds Identify and develop practical controls to prevent and detect fraud Tailor controls to the size and fit of the government or nonprofit
Surgent's Required Minimum Distributions: Compliance and Planning
-
Webcast
4.0 Credits
Minimum distribution requirement changes by the SECURE Act 2.0 Latest IRS guidance, including final regulations 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
Webcast: ACPEN: Federal Tax Update for Business with Doug Van Der Aa
-
Webcast
4.0 Credits
"Tax-mageddon" - the all-important impending expiration/extension/renewal of the TCJA Other recent legislative, judicial, and IRS developments impacting business taxpayers Current status of Research and Experimentation costs and Interest Expense Limitation Phaseout of Bonus Depreciation and MACRS issues S corporation and partnership developments Other miscellaneous business developments
Webcast: ACPEN: Partnership Essentials: Review & Update
-
Webcast
4.0 Credits
Recent legislative, rules and tax developments impacting partnerships and their partners Transfer of partnership interests TCJA §461(l) Excess Business Losses and §163(j) Business Interest Expense Importance of capital accounts Form 1065, Schedules K-1 and M-2 Schedules K-2 and K-3 update Reporting partner capital accounts Effect of the Ceiling Rule Alternative and Remedial Methods Effect on financial capital accounts Tax basis capital accounts
Webcast: Leases: ASC Topic 842 in Depth 26-27
-
Webcast
8.0 Credits
FASB ASC 842, Leases All recently released updates to ASC 842, Leases
Surgent's Advanced Individual Income Tax Return Issues
-
Webcast
8.0 Credits
New issues for the current year tax return and §199A Installment sales — understanding the complicated issues Form 8582: Passive losses with carryovers — Complicated case with filled-in forms Puts, calls, straddling, and unusual investments — Understanding the tax laws and reporting them correctly on the tax return Capital gain and loss issues — The problem with proper reporting of installment sales issues; capital gains and losses; when is a stock worthless; and much more... At-risk rules: What a return preparer really needs to know Passive loss issues — You cannot just trust your software. What to watch out for and the questions you need your clients to answer in order to do it right! Incentive and nonqualified stock options — Reporting; key strategies for planning; dealing with the alternative minimum tax Alternative minimum tax — Understanding it; planning strategies to avoid it; using the minimum tax credit; explaining it to a client Form 6251: Detailed calculation example
Surgent's Annual Accounting and Auditing Update
-
Webcast
8.0 Credits
Recently issued FASB Accounting Standards Updates, PCC Update, and items on the FASB’s Technical Agenda Recently issued ASUs covering derivatives, credit losses under ASC 326, government grants, and expense disaggregation FASB Final PIR Report for Leases (Topic 842) Statement on Quality Management Standards: SQMS 1, SQMS 2, and SQMS 3 Proposed SAS on the auditor’s responsibility relating to fraud Recently issued SASs and other AICPA activity Recently issued PCAOB standards and SEC rulemaking activities Other important A&A practice matters
Surgent's Compilations, Reviews, and Preparations: Engagement Performance and Annual Update
-
Webcast
8.0 Credits
SSARS No. 21, Clarification and Recodification, and updates to SSARS No. 21 due to the issuance of SSARS No. 23, Omnibus Statement on Standards for Accounting and Review Services SSARS No. 22, Compilation of Pro Forma Financial Information SSARS No. 24, Omnibus Statement on Standards for Accounting and Review Services -- 2018 SSARS No. 25, Materiality in a Review of Financial Statements and Adverse Conclusions SSARS No. 26, Quality Management for an Engagement Conducted in Accordance With Statements on Standards for Accounting and Review Services Sample comprehensive engagement work programs for preparation, compilation and review engagements Reporting and disclosure illustrations for each level of service, including attesting on personal financial statements, prescribed form, special purpose framework and other engagement variations Other communication requirements, such as sample engagement letters and management representation letters
Surgent's Technical Business Practice Issues and Tax Forms for Experienced Practitioners
-
Webcast
8.0 Credits
Bonus depreciation and §179 changes under the OBBBA Schedules K-2 and K-3 and filing exceptions Form 7203 IRS Tax Pro Account IRS modernization initiatives Information Returns Intake System (IRIS) Identity Theft warnings IRS guidance for the marijuana industry “Recycled” Form 1099-NEC to report nonemployee compensation Form 1065 steps for reporting capital Centralized audit regime; late filing penalties and small partnership relief “Substance over Form” argument of shareholder loans Advanced study of “At-Risk” loans Employer W-2 correction requests Don't get caught watching the paint dry -- What is hot and new What is terminating S corporations today? Special allocation issues of §704 Final regulations for allocating depreciation recapture to partners and members of LLCs
Webcast: Financial Accounting Standards: A Comprehensive Review 26-27
-
Webcast
16.0 Credits
Application of professional judgment Codification, GAAP and the GAAP hierarchy Recent changes in financial statement presentation Hot Topics in financial reporting & accounting
Webcast: 2026 Galasso Arizona & AICPA Regulatory Ethics Update
-
Webcast
4.0 Credits
Surgent's Preparing Individual Tax Returns for New Staff and Paraprofessionals
-
Webcast
8.0 Credits
Updates related to HR 1, One Big Beautiful Bill Act, incorporated throughout the course Preparation of various Form 1040 individual tax returns and schedules; provided answers include “filled-in” forms Coverage of Form 7203 Coverage of §199A qualified business income, its calculation, limitations, and examples Dividends and interest – Ordinary, return of capital, and capital gain distribution dividends; tax-exempt interest, original issue discount, etc. Security transactions – From Form 1099-B to Form 8949 to Schedule D, plus mutual fund sales and related basis issues Self-employed person issues Schedule C deductions including depreciation Sale and exchange of property – Understanding Form 4797 and depreciation recapture; capital gains A working understanding of passive losses – How to handle rental property and how the passive loss rules flow to the tax forms Itemized deductions – A thorough understanding of what’s deductible and what’s not Interest deductions – Limitations and timing problems Charitable contributions substituting for taxes, IRS says – No! Retirement contributions and education credits and deductions Tax computations – The Kiddie Tax, AMT, regular tax, tax credits Individual problems illustrated by form preparation for various items, with numerous “practice tips” Impact of recent legislation and forms changes on the 1040
Webcast: ACPEN: Optimize Your Staff's Performance
-
Webcast
4.0 Credits
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
Webcast: ACPEN: Five Ways to Improve Your Leadership Skills
-
Webcast
1.0 Credits
Leadership Self-awareness Communication Delegation Empowerment
Webcast: Form 1041 Advanced Series Part 3: Sec.199, Sec.67g & Charitable Deductions 26-27
-
Webcast
2.0 Credits
Review of New Rules under IRC Sec. 67(g) Review Surprises to Simple Trusts under IRC Sec. 67(g) Presentation Issues with IRC Sec. 199A Deduction and the Tier System Special Rules Relating to the Charitable Contribution Deduction Problem Examples
Webcast: Leases: ASC Topic 842 in Depth 26-27
-
Webcast
8.0 Credits
FASB ASC 842, Leases All recently released updates to ASC 842, Leases
Webcast: Financial Accounting Standards: A Comprehensive Review 26-27
-
Webcast
16.0 Credits
Application of professional judgment Codification, GAAP and the GAAP hierarchy Recent changes in financial statement presentation Hot Topics in financial reporting & accounting
Webcast: ACPEN: Common Sense CFO: Decoding and Mitigating Internal and External Risks
-
Webcast
2.0 Credits
Defining risk as it impacts organizations Understanding external and internal risks Examples of these risks How do we identify and assess? What can be done about the risks? Developing a risk mitigation strategy Monitoring and mitigating risk