CPE Catalog & Events
Webcast: ACPEN: IRS Cybersecurity Checklist
-
Webcast
2.0 Credits
Defining Cybersecurity and Cyber Risks Implications of Cybercrime Cyber Attack Trends Landscape of Cyberattacks Laws and Regulations Security Standards and Frameworks Cybersecurity Roadmap
Webcast: ACPEN: Internal Controls for Small and Medium-Sized Entities
-
Webcast
1.0 Credits
Overview of controls Preventative controls Detective controls Controls for SMEs
Webcast: ACPEN: Mastering Charitable Remainder Trusts and Form 5227 Compliance
-
Webcast
2.0 Credits
Introduction to Charitable Remainder Trusts (CRTs) Types of CRTs and their Benefits Formation and Funding of CRTs Identifying Suitable Candidates for CRTs Understanding Form 5227: An Overview Line-by-Line Breakdown of Form 5227 Reporting Trust Assets and Income Distributions and Charitable Beneficiaries Compliance Updates and Recent Changes to Form 5227 Best Practices for Accurate Completion and Filing
Surgent's Tax Research
-
Webcast
2.0 Credits
Tax code hierarchy Organization of an Internal Revenue Code section Special rules for IRC citation Citing other primary authority Private letter rulings Primary vs. secondary authority Secondary sources of authority Steps in the tax research process Research memoranda
Surgent's Unconscious Bias in the Workplace
-
Webcast
2.0 Credits
Introduction to Unconscious Bias The “5 Things To Know” Framework Schemas and Mental Shortcuts Types of Unconscious Bias Bias in Action: Workplace Impacts Microaggressions and Language The Four Stages of Competence Strategies for Change Tools and Resources
Webcast: ACPEN: Cost and Pricing Models: Boost Your Bottom Line
-
Webcast
2.0 Credits
Cost Accounting Activity-based Costing
Webcast: ACPEN: LLC's & S Corps -- A Comparative Analysis
-
Webcast
4.5 Credits
Comparative analysis of LLCs and S Corporations Entity formation, compliance, and operational structures Self-employment tax and its implications for LLCs and S Corporations Form 2553 preparation and relief for late filings Rev. Proc. 2022-19 and Rev. Proc. 2023-3: analysis and application S Corporation eligibility errors and corrective measures Corporate governance and formalities for both entity types Shareholder stock and debt basis for S Corporations Forms 1120S, 1065, and related schedules (K-1, K-2, K-3) Officer reasonable compensation and general partner guaranteed payments Audit strategies, estate planning, and business continuation planning
Surgent's Section 529 Plans: A Comprehensive Guide
-
Webcast
2.0 Credits
529 plan structure, requirements, and tax treatment Qualified education expenses, K–12 allowances, and student loan limits Contribution rules, gift-tax interactions, and the five-year election Distribution rules, penalties, and coordination with financial aid State tax considerations and recapture issues SECURE Act 2.0 529-to-Roth IRA rollover provisions Grandparent-owned 529 plans and FAFSA implications Multigenerational and dynasty 529 planning strategies Common challenges, risks, and practical decision frameworks
Surgent's Section 754 Step-Up in Basis: Understanding the Tax Issues for Partnerships and LLCs
-
Webcast
2.0 Credits
How and why a partnership makes a 754 election The effect of the 754 election when an interest in a partnership is sold or inherited How the 754 election applies when a partnership makes a distribution of property to one or more of its partners How to make the 754 basis adjustment
Surgent's Strategies for Maximizing Social Security Benefits
-
Webcast
2.0 Credits
Eligibility rules for retirement, spousal, divorced spouse, survivor, and family benefits Understanding the new age of deemed filing How dual entitlement is calculated and how it affects benefit outcomes Key factors in deciding when to claim Social Security benefits Coordinating work and benefits, including the earnings test and its effect on income Managing Social Security to maximize after-tax cash flow, avoid higher Medicare premiums, and protect the survivor Updates related to recent legislation, including the SSFA and the OBBBA
Webcast: ACPEN: Design Flexible Work Options To Attract & Retain Your Workforce
-
Webcast
1.0 Credits
Flexible Work Options Employee Engagement Talent Management Strategy
Surgent's Marijuana: A Generalized Business Viewpoint
-
Webcast
2.0 Credits
An overview of current state and federal laws governing marijuana A review of state boards of accountancy regarding marijuana How some financial professionals are capitalizing on the marijuana industry Providing auditing and tax services within the marijuana industry How accountants and other financial professionals can manage risk within this industry IRC Section 280E’s prohibition of deductions involving controlled substances A summary of various state taxation laws on marijuana Ethical issues for accountants who work in the marijuana industry Relevant banking regulations Growth projections
Webcast: Agentic AI for CPAs: Automate Workflows With Intelligence 26-27
-
Webcast
2.0 Credits
Introduction to agentic AI concepts and terminology
Webcast: ACPEN: Real Estate Professionals: Passive Activity, Sec. 199A and Investment Income Tax
-
Webcast
2.0 Credits
Definition, pros and cons of being a real estate professional Integration of the real estate professional rules with reporting on Form 1040, Schedule E Real estate professionals and indirectly owned (partnerships, S corporations) entity’s reporting on Form 1040 How ""real estate business"" is interpreted under the Section 199A rules and how it integrates with the passive activity rules Real estate professionals and the Form 8582 (Passive Activities) How to make the ""grouping"" election for passive activities and the flow-through deduction
Surgent's Excel for Accountants: Using Excel to Cleanse and Prepare Data
-
Webcast
2.0 Credits
Automation capabilities of Excel The “Get & Transform” Tool Using “Get & Transform” for flattening, splitting and combining data, unpivoting summarized data, and combining CSV exports
Surgent's Tax and Advisory with Agentic AI
-
Webcast
2.0 Credits
Agent use in transfer pricing, tax compliance automation, and M&A due diligence Examples of agent deployment in global accounting firms Regulatory frameworks Governance and controls for autonomous tax tools Strategic advisory with agent-based scenario planning
Webcast: ACPEN: Preparing and Reviewing Workpapers – Essential Tips for Avoiding Deficient Audit and Other Attest Engagements
-
Webcast
8.0 Credits
Best practices for documenting complex and subjective procedures and conclusions, such as estimates, substantive analytic procedures, etc. that impact the nature and extent of audit documentation needed to support audit conclusions Discussing the financial statement audit risk concept, including how proper application better ensures a higher quality audit Tips for an efficient workpaper review process that complies with relevant standards Understanding the quality control standards and guidance related to a CPA firm’s responsibilities for its system of quality control Explain the importance of establishing, applying, and monitoring quality control policies and procedures related to audit documentation
Webcast: ACPEN: Making Effective Decisions When You Can’t Get Everything You Want
-
Webcast
2.0 Credits
Decision-making fundamentals Cost-volume-profit refresher Optimization analysis Constraint mitigation strategies Coping with incomplete information Solver and other Excel capabilities Qualitative considerations
Webcast: ACPEN: Section 199A Compliance: Rules and Reporting After OBBA
-
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 System and Organization Controls (SOC) Engagements
-
Webcast
2.0 Credits
Purpose and organization of the Trust Services Criteria Management assertions specific to different SOC engagement types Intended users of SOC 1®, SOC 2®, and SOC 3® reports Determination and use of materiality in SOC engagements Criteria for considering a vendor as a subservice organization Inclusive vs. carve-out method for subservice organizations Service commitments and system requirements in SOC 2® engagements Appropriate form and content of SOC reports