CPE Catalog & Events
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Webcast: ACPEN: Deep Dive into Quality Management
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Webcast
2.0 Credits
Quality management standards for CPA firms SQMS 1 and SQMS 2 requirements Engagement-level standards (SAS 146, SAS 145, SSARS 26, SSAE 23) Post-implementation evaluation of quality management systems Monitoring and remediation responsibilities Auditor responsibilities under SAS 146
Surgent's Introduction to Required Minimum Distributions
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Webcast
2.0 Credits
How SECURE Act 1.0 and SECURE Act 2.0 changed the RMD rules What is an RMD? Who is subject to RMDs? The types of accounts subject to RMDs How to calculate an RMD How to determine if a distribution can be an RMD How to determine which life expectancy table must be used when calculating an RMD The rollover and transfer rules during an RMD year IRS penalties for non-compliance with RMD regulations Applying RMD strategies to different plan types When RMDs can and cannot be aggregated How to correct an RMD shortfall How to get a waiver of the excise tax on an RMD failure The tax implication of an RMD How to donate an RMD tax-free How to determine the RMD rules that apply to a beneficiary
Webcast: ACPEN: Fiduciary Accounting for Estates and Trusts
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Webcast
4.0 Credits
10 Principles of Tax Accounting for Trust Income Entity accounting income and Form 1041 Uniform Principal and Income Act Discretionary Power to Adjust Allocations between principal and income Trust accounting issues
Webcast: ACPEN: K2's Automation For Increasing Personal Efficiency And Effectiveness
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Webcast
1.0 Credits
What are integration and automation? Exploring Integration Platform as a Service (iPaaS) tools and services Intelligent Voice Assistants (IVAs) and home automation systems Personal automation workflows and time-saving strategies Smart home integration and optimization
Webcast: ACPEN: IFRS Update
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Webcast
2.0 Credits
Explore where financial statement preparers should focus the most time and attention on now when preparing interim and annual financial statements, such as: o Costs charged to PP&E in the "testing&" phase o Calculating onerous contract costs o Calculating the 10 percent test for determining substantially different cash flows Discover highlights of recently-issued IFRS pronouncements, focusing on changes with upcoming effective dates, such as: o Classification of liabilities as current o Defining accounting estimates
Webcast: ACPEN: Introduction to Governmental Accounting
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Webcast
2.0 Credits
Foundational principles of governmental accounting Fund accounting concepts Modified accrual basis of accounting Governmental fund financial statements Government-wide financial statements Component units in governmental reporting
Surgent's Communicating Financial Results to Stakeholders: A Guide for Client Advisory Services
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Webcast
2.0 Credits
Communicating financial results The role of the accountant in communication The challenges accountants face in communication Creating better awareness of a company’s financials Behavioral biases of stakeholders Tips for staying on-point in communication Case study
Surgent's Tax Reporting for Executive Compensation
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Webcast
2.0 Credits
Nonqualified deferred compensation (NQDC) Nonqualified stock options (NQSOs) Incentive stock options (ISOs) Restricted stock/restricted stock units (RSUs) Stock appreciation rights (SARs) and phantom stock Employee stock purchase plans (ESPPs) Applicable tax forms and schedules Stock sale reporting Estimated taxes Filing deadlines and extensions State taxation
Surgent's The Risks and Benefits of ChatGPT and Artificial Intelligence
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Webcast
2.0 Credits
What are AI tools? Where are we with AI tool development? What is ChatGPT? ChatGPT – what kind of queries are possible? Copyright and intellectual property issues Benefits of AI tools Concerns with AI tools Impact on business use of AI Policy on AI tools
Surgent's Mastering Accounting for Income Taxes
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Webcast
4.0 Credits
The sources of deferred tax assets and liabilities Calculating the deferred tax asset or liability Reporting income-tax expense and balance sheet items Defining, analyzing, and reporting uncertain tax positions Classification of deferred tax assets and liabilities Disclosure requirements Finalized and proposed changes to ASC 740, including ASU 2023-09, CAMT, and global tax transparency initiatives
Webcast: ACPEN: Form 7203 - How to Calculate Shareholder Basis
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Webcast
2.0 Credits
Introduction to Form 7203 and its purposes Mechanics of completing Form 7203 accurately Strategies for reconstructing shareholder basis Loss limitations under I.R.C. §461 At-risk rules and limitations for S Corporation shareholders Documentation requirements for shareholder basis Common errors in calculating and reporting basis Best practices for maintaining and reporting shareholder basis
Webcast: ACPEN: What's Going on at the GASB (2026/27)
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Webcast
2.0 Credits
GASB Statement No. 103 (financial reporting model improvements) GASB Statement No. 104 (capital asset disclosure enhancements) GASB Statement No. 105 (subsequent events) Recent GASB pronouncements and updates Active GASB exposure drafts and ongoing projects
Surgent's International Tax Challenges and Opportunities for U.S. Filers
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Webcast
3.0 Credits
Residency status for U.S. federal income tax purposes Key provisions of U.S. income tax treaties Overview of the taxation of income from foreign entities Understanding Foreign Tax Credit Identifying foreign-source and U.S.-source income Foreign earned income and housing exclusion Foreign informational form filing requirements
Webcast: ACPEN: Everything You Need to Know About the Pass-Through Entity Rules: IRC §199A The Code and Regulations
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Webcast
4.0 Credits
Understanding the term “QBI” (qualified business income) Understanding the terms “SSTB” (specified service trade or business) Understanding the term “QTB” (qualified traded or business) Calculate the 199A deduction Understanding the phaseouts Understanding “aggregation” Rental property as a trade or business Identify how your clients can maximize the deduction Planning ideas Understand the Section 199A Regulations
Surgent's Build an AI Agent With ChatGPT: A Hands-on Lab for Financial Professionals
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Webcast
2.0 Credits
Agentic simulation using prompt design and structured interaction Flipped agent/user roles in ChatGPT (autonomy emulation) Use case walkthroughs: audit Q&A bot, tax helper, financial planning agent Risk scenarios: hallucinations, scope creep, prompt hacking Governance, professional skepticism, and documentation best practices
Surgent's Performing an Effective Audit Risk Assessment
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Webcast
4.0 Credits
Audit process and planning Materiality, performance materiality, and tolerable misstatement Assessing the risk of material misstatement Understanding internal controls and when the auditor must evaluate the design and implementation of internal controls Designing procedures to test the effectiveness of controls Issues noted related to performing substantive procedures Documentation Communication with the Client and Governance
Webcast: ACPEN: Federal Tax Update for Business with Doug Van Der Aa
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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
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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: ACPEN: Partnership/LLC Taxation: Understanding Tax Basis Capital Accounts
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Webcast
2.0 Credits
Discussion of the impact of the Section 199A flow-through entities deduction on partnerships and their partners The meaning of a "tax basis capital account" - how do the financial accounting and tax capital accounts differ from one another How to determine a partner's share of the partnership's liabilities Distinguishing "recourse" loans from "nonrecourse" loans What are "qualified nonrecourse financing" & loans and how they affect partners Section 704 "built-in gain or loss" & ules and how they impact Schedule K-1 reporting Section 465 "at risk" rules and how they impact Schedule K-1 reporting
Surgent's Where To Live in Retirement
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Webcast
2.0 Credits
Does continuing to live at the current location meet retirement goals and lifestyle? Are there family concerns such as an elderly parent that prevent moving away from the current location? Is the current location affordable when income from a salary ceases? What health concerns are there that would limit the ability to move to another location? Is an assisted living facility something that should be considered now or in the future and is a suitable one available? What happens if a person is disabled while retired? Are there state and local tax considerations that would encourage staying in place or moving? Are there climate and weather concerns that would encourage a person to stay in place or move to a more desirable location? Should a retiree downsize?