CPE Catalog & Events
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Webcast: ACPEN: Partnership & LLC (Form 1065) – Formation to Liquidation
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Webcast
8.0 Credits
Extensive review of the partnership tax laws with an emphasis on any new legislative changes Overview of different forms of business entities including the check-the-box regulations Formation issues including the mandatory allocation of the §704(c) pre-contribution gain or losses back to the contributing partner/member Schedule K and K-1 – separately stated versus non-separately stated income and expense items Detailed Schedule K-1 reporting including the 20% qualified business income (QBI) deduction and 3.8% net investment income tax Calculating the tax and §704(b) book capital accounts Substantial economic effect requirement to have special allocations to the partners/members Allocation of recourse & non-recourse debt on K-1s Guaranteed payment issues and tax treatment of fringe benefits Self-employment tax issues and pitfalls Tax treatment of distributions – cash versus non-cash & liquidating versus non-liquidating Sales and liquidations (redemptions) of partnership interests §754 optional basis adjustments and mandatory adjustments
Webcast: ACPEN: Real Estate Professionals: Passive Activity, Sec. 199A and Investment Income Tax
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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 Achieving High Levels of Compliance and Customer Service in Your Organization
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Webcast
4.0 Credits
Why customer service is not just having nice people; it is truly serving the customer Analysis of the value of the customer to compare it to various costs creating an ROI How to develop a compliance program that adds value to the customer A hard look at several companies and industries that have mastered the dual objectives How recent developments have affected compliance and customer service
Surgent's Simply Auditing Not-for-Profits Efficiently
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Webcast
4.0 Credits
How distinctive funding sources, different operating purposes, and lack of ownership interests affect risk assessment and planning in the audit of a not-for-profit Key considerations and auditing procedures applied in auditing contributions, functional expenses, net assets, etc. Frequent issues arising in audits of not-for-profits (e.g., independence concerns, communicating with those charged with governance, Yellow Book audits, single audits, etc.)
Surgent's Assessing the Risk of Fraud in a Financial Statement Audit
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Webcast
8.0 Credits
The fraud landscape in the United States Fraud risk procedures as updated by recently issued standards Most likely fraud types found in small to mid-sized entities Internal controls to prevent and detect fraud What to do when fraud is identified or suspected Case studies based on recent frauds Cyber fraud schemes and how to prevent and detect them Analytics that can be used as fraud risk procedures Assessing the risk of grant fraud in a Single Audit
Surgent's Audits of 401(k) Plans: New Developments and Critical Issues
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Webcast
8.0 Credits
Proper planning of benefit plan audit engagements and developing audit strategy while improving overall efficiency Common pitfalls in planning and detailed audit procedures Changes affecting 401(k) plans, including recently issued SASs Common mistakes as noted in peer reviews and DOL inspections
Surgent's Employer's Handbook: Legal, Tax, and Health Care Issues
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Webcast
8.0 Credits
Hiring and firing issues – What questions cannot be asked in an interview; how to document employee performance; establishing an annual review system; when an employer may and may not fire an employee, and much more Employment contracts – An analysis of the legal and planning issues in structuring employment contracts; when noncompetition agreements will and will not work Employment issues in the economy – Telecommuters and other special situations Legal liability issues – Recognition of age discrimination, sex discrimination, FLSA issues, minimum wage, overtime, sexual harassment, and more Fringe benefit issues – COBRA, Family and Medical Leave Act, and new developments in health care Medical plans – Who is a full-time employee?
Webcast: ACPEN: Preparation, Compilation and Review Engagements
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Webcast
2.0 Credits
Auditing Yellowbook
Surgent's Employee Stock Options: What Financial Professionals Should Know When Advising Their Clients
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Webcast
2.0 Credits
What stock options are and why they are growing in popularity How stock options work, including the process of conveyance and vesting How to exercise stock options and the implications from doing so The risks associated with stock options and how to manage exposure Tax consequences and updates regarding stock options Strategies for selecting the best time to exercise stock options The difference between the two types of stock options: non-qualified and incentive The basic terminology relevant to owning and exercising options
Surgent's Top 10 Celebrity Estate Mistakes and How to Avoid Them
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Webcast
2.0 Credits
Overview of estate planning The dangers of a Power of Attorney The most important aspect of a will Role, scope, rights, and responsibilities of an executor Benefits of incorporating a trust Bequests Caring for a pet Claims against the estate Insurance Consequences of poor estate planning
Surgent's Top Business Tax Planning Strategies
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Webcast
2.0 Credits
Lower marginal tax rates made permanent New, more generous depreciation rules for bonus and Section 179 Qualified production property and bonus depreciation Full expensing of domestic research and experimental expenditures Rev. Proc. 2025-28 and options for small taxpayers Taking advantage of the QBI deduction Taking advantage of the SALT cap and the pass-through entity tax Form 1099 reporting changes Deducting business interest and business losses Taking advantage of the new Section 1202 tax regime
Webcast: ACPEN: Achieving Balance in Work and Life - Part 1
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Webcast
4.0 Credits
Why the brain can remember some things a hundred times better than others Why we typically forget names and faces, and what can be done about it How our emotions follow the motion of our body, and how that can be used to instill instant confidence How to tap into a completely relaxed and/or confident state of mind in 10 seconds or less using advanced hypnotic conditioning and Neuro-Linguistic Programming techniques How to prevent dementia and brain “fog” using specific supplements and exercise How to stay motivated to use the methods outlined in this course to advance your career and achieve a higher quality of life How to use the concept of constant learning to help you maintain a balanced and fulfilling
Webcast: ACPEN: Key Tax Issues for Individual Taxpayers
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Webcast
2.0 Credits
"Tax-mageddon" – the all-important impending expiration/extension/renewal of the TCJA Recent legislative, judicial, and IRS developments impacting individual taxpayers 2025 Tax rates and inflation-adjusted figures Cryptocurrency reporting and new Form 1099-DA Form 1099-K and previously unreported income Other recent legislative developments impacting individual taxpayers
Webcast: Fiduciary Taxation Part 1: Introduction to Form 1041 26-27
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Webcast
2.0 Credits
Introduction to the Fiduciary Entity and Basic Fiduciary Entity Flowchart Authorities & Disciplines in Fiduciary Accounting & Taxation Fiduciary Tax Rates and Brackets Introduction to Subchapter J 5 Basic Rules & Concept of Fiduciary Taxation and Steps to Calculating the Income Taxation of Trusts & Estates Use of a Tax Spreadsheet
Webcast: PFP Update: Investment Planning in This New Era 26-27
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Webcast
2.0 Credits
Develop, design and monitor client investment portfolios Assessing a client's risk tolerance and manage expectations by understanding risk/return relationships Assessomg market conditions in a very unique and different environment How clients need to potentially re-shape their investing strategies post-COVID and determine whether this process continues How investment vehicles work together to manage risk/return relationships How to build, monitor, evaluate and re-design an investment portfolio
Webcast: Cash Management Techniques: Cash Does Not Manage Itself! 26-27
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Webcast
4.0 Credits
Case studies and participant discussions will highlight these cash management issues: Manage cash electronically Encourage customers to pay faster Preserve cash and reduce costs by partnering with vendors to take advantage of their purchase discounts
Webcast: Clarifying Risk Assessment—SAS 145 and Beyond 26-29
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Webcast
4.0 Credits
Assessing the risk of material misstatement Mandatory risk assessment procedures Evaluating internal controls Responding to risk assessment with appropriate audit procedures Complying with revised and expanded documentation requirements
Webcast: ACPEN: K2’s Eight Awesome PivotTable Features
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Webcast
2.0 Credits
Adding user-defined calculations to PivotTables Enhancing PivotTables with Key Performance Indicators Using PivotTables to consolidate "standard" Excel reports Creative ways to filter PivotTables Linking accounting software data into PivotTables
Webcast: ACPEN Signature 2026: S Corporations Update
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Webcast
8.0 Credits
Making the S election. Per share per day accounting rules. Revenue procedures for curing various errors that can adversely affect S status. Regulatory safe harbors for routine commercial agreements. Employment tax issues.
Surgent's Comparing and Contrasting Retirement Plans for Small- and Medium-Sized Businesses
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Webcast
2.0 Credits
Factors business owners should take into account when choosing a retirement plan SIMPLE plans Simplified employee pension plans 401(k) plans Defined benefit plans Ensuring eligible employees are covered Employees’ impact on choice of plan Ongoing compliance requirements Establishing a plan after the tax year end Changes to safe harbor 401(k) plans Pooled employer plans Defined benefit plans and cash balance plans