CPE Catalog & Events
Surgent's Use the Data Model to Build More Powerful PivotTables
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Webcast
2.0 Credits
Creating a data model/Power Pivot Building PivotTables from multiple tables Creating Measures Using named sets
Webcast: ACPEN: 2026/27 Single Audit Update
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Webcast
1.0 Credits
2024 Uniform Guidance overhaul Increase in Single Audit threshold to $1 million Audit planning and execution impacts 2025 AICPA GAS/Single Audit Guide (Appendix B) updates Audit efficiency and compliance considerations
Webcast: ACPEN: Section 199A Compliance: Rules and Reporting After OBBA
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Webcast
2.0 Credits
A deep-dive look at the Section 199A flow-through entities deduction Calculation of qualified business income Application to rental real estate - "safe harbor" rule and aggregation rules Self-rental rule for 199A compared to self-rental rule for passive activities Differing impact on the sole proprietorship, partnerships and S corporations Forms reporting in Form 8995 and Form 8995-A Section 199A flowchart
Surgent's Social Security: Dispelling Common Myths with Essential Truths
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Webcast
2.0 Credits
Will Social Security be there for me? How is my benefit calculated? Can I claim my benefit and work too? When do I stop paying Social Security taxes? Why does my government pension cause my benefits to be reduced? Can I claim spousal benefits now and my own later? What is my breakeven? Can I claim benefits from my ex-spouse? What do you mean I may pay taxes on my income benefits? … and more!
Surgent's Advising a Client Regarding the Tax Consequences Associated with Buying or Selling a Business
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Webcast
3.0 Credits
Due diligence checklist items Asset sales and stock sales and their attendant results to buyers and sellers Section 1060 and the residual method Selling sole proprietorships, partnerships, and corporations Consequences of making a Section 754 election with adjustments under Sections 743(b) and 734(b) Section 338 and Section 338(h)(10) elections Allocating some of the purchase price of a business to personal goodwill Partnership distributions to retiring partners under Section 736(a) and 736(b) Consulting agreements and employment agreements as between buyers and sellers Advantages of a C corporation having Section 1202 stock
Webcast: ACPEN: Partnerships: How to Calculate Partner Basis
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Webcast
2.0 Credits
Calculation of basis when the entity is formed, including the impact of contributed property How to calculate partnership tax basis capital accounts Explains the use of both "inside" and "outside" basis determination Clarifies the how partnership debt impacts tax basis Discusses how distributions affect basis Explains how basis is impacted by sale and/or liquidation of the partnership interest Comprehensive examples to illustrate the mechanics of the basis determination process
Webcast: ACPEN: Fundamentals of the 1040 Business Income and Reporting
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Webcast
4.0 Credits
Schedule C: self-employment income, business deductions, and SE tax Schedule E and K-1 income from partnerships and S corporations Shareholder basis tracking using Form 7203 Capital construction fund reporting (Form 7217) Business deductions and credits for individuals with business activity Audit risk areas and reporting red flags 2025 tax law changes affecting business income and pass-through reporting
Webcast: ACPEN: K2’s CRM – The Ultimate Business Automation Tool
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Webcast
2.0 Credits
Overview of CRM functionalities tailored to accounting, including customizations and integrations Integrated tools that leverage CRM data for automating tasks and improving efficiency Strategies for successfully adopting a CRM platform and solutions to overcome common challenges
Webcast: ACPEN: Execute Your Strategy: Turn Planning into Results or Destroy it and Start Over…Again
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Webcast
2.0 Credits
The strategy-execution gap: common reasons why most strategic plans fail Why should financial planning lead strategy? Evaluating the lifespan and relevance of your strategic plan Building your strategy to include risk management Building an adaptive, finance-focused strategic approach What we should learn from the rise and fall of major companies How to align financial metrics with strategy
Surgent's Current Issues in Accounting and Auditing: An Annual Update
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Webcast
4.0 Credits
Recently issued but newly implemented Accounting Standards Updates (ASUs), the PCC Update, and items on the FASB’s Technical Agenda New ASUs covering disaggregated expenses, crypto assets (e.g., cryptocurrency), and business combinations Results and findings of the FASB’s Final (Stage 3) Post-Implementation Review (PIR) Report on Topic 606 Recently issued SASs and other AICPA activity through SAS No. 149 Detailed review of the three new Statement on Quality Management Standards (SQMS 1, SQMS 2, and SQMS 3) Other important A&A practice matters
Surgent's Anatomy of a Ransomware Event and Incident Response
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Webcast
2.0 Credits
What is ransomware? The growing threat of ransomware — statistics Remote working and COVID-19 Ransomware infection process Incident response protocol Business considerations Legal considerations Breach notification obligations Steps to protect against malware Tabletop exercise
Webcast: Form 706 Preparation Part 3: Reporting Deductions 26-27
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Webcast
2.0 Credits
How to Identify a Complex Trust and the Complications that Arise with Complex Trusts The Importance of Recognizing the Tier System used by Complex Trusts The Advantages and Requirements of the 65-day Rule Special Issues Related to the Charitable Contribution Deduction Use of a Checklist for Complex Trusts
Webcast: Estate Planning Strategies Using Irrevocable Trusts 26-27
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Webcast
6.0 Credits
The gift, estate, and income tax treatment of irrevocable trusts The benefits and risks of spousal lifetime access trusts (SLATs) Planning with grantor retained interest trusts (GRATs and GRUTs) and Qualified Personal Residence Trusts (QPRTs) When to use life insurance trusts (ILITs) and dynasty trusts The effectiveness of domestic asset protection trusts (DAPTs)
Webcast: ACPEN: The SECURE Act 2.0 – Planning Opportunities for Employers
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Webcast
1.0 Credits
Implications for Employers Starter § 401(k) plans for small employers Requiring automatic 401(k) enrollment Improving worker access to emergency savings Increasing part-time workers’ access to retirement accounts Statute of Limitations on excise taxes imposed on overcontributions to retirement plans Multiple employer §403(b) plans Automatic portability provisions Other changes in the administration of company retirement plans
Webcast: ACPEN: Estates & Trusts: Executor Duties and Tax Responsibilities in Estate Administration
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Webcast
4.0 Credits
Legal and fiduciary responsibilities of the executor or personal representative Overview of the estate administration process from appointment through final distribution Filing requirements for Form 1040, Form 1041, and Form 706 Income in respect of a decedent (IRD) and basis adjustments Estate asset identification, valuation, and management Creditor claims, debt settlement, and distribution procedures Obtaining an EIN for the estate and IRS notice procedures IRS audit risks related to estate administration Executor liability considerations and risk management Estate accounting records, documentation, and communication with beneficiaries
Webcast: ACPEN: Business Valuation Fundamentals
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Webcast
1.0 Credits
Business Valuation Fundamentals The Objective - What type of report is needed? The Process Agreed Upon Procedures Calculation of Value Conclusion of Value Industry Sanity Checks – Would you pay or accept the value if it were your company?
Webcast: ACPEN: Schedule C of Form 1040
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Webcast
2.0 Credits
When Schedule C applies Cash v. Accrual method Typical business deductions Business vehicle expenses Section 179 and bonus depreciation
Webcast: Form 706 Preparation Part 4: GST Schedule R, Form 8971, Payments & Credits 26-27
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Webcast
2.0 Credits
Generation-Skipping Transfer Tax, Schedule R, including election statements and integration with the marital deduction Foreign Death Tax Credit, Schedule P and Prior Transfer Credit, Schedule Q Qualified Conservation Easements, Schedule U Making Sec. 6166 election and using Graegin loans
Surgent's Business Writing: Professional & Effective Emails
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Webcast
2.0 Credits
Preparing to write: what is my purpose and objective and who is my audience When email is the appropriate communication methodology and when it’s not Common email mistakes and how to avoid them Proven techniques for writing more efficient, readable, and outcome-focused emails
Surgent's Business Law for Small Business Owners
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Webcast
4.0 Credits
Contract principles Legal issues related to various types of business organizations Worker classification Employee rights and the duties of employers Real property law