CPE Catalog & Events
Webcast: ACPEN: SECURE Act 2.0: What You Need to Know
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Webcast
1.0 Credits
Expanding Automatic Enrollment in Retirement Plans Increased Age for RMDs Higher Catch-up Contribution Limit Emergency Expense Penalty-Free Withdrawals “Starter” 401(k)s for Certain Employers Part-time Worker Improved Coverage
Webcast: ACPEN: Estate Planning Strategies: Advanced Techniques and Tools
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Webcast
8.0 Credits
Legislative and regulatory changes in estate and gift taxation Wealth transfer strategies under the new administration Charitable deduction planning and compliance requirements Advanced estate planning tools, including split-interest trusts Using closely held stock for charitable contributions Generation-skipping transfer tax planning Strategic use of life insurance in estate planning
Webcast: ACPEN: K2’s Advanced Topics In Power BI
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Webcast
2.0 Credits
Creating formulas in Power BI with Data Analysis Expressions Adding Key Performance Indicators to your Power BI reports and dashboards Managing security in Power BI Publishing your reports and dashboards to Apps and Content Packs for easy sharing with other team members
Webcast: ACPEN: Mastering Communication Skills for the CPA
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Webcast
2.0 Credits
Pervasive best practices for effective communication Specific strategies for written materials Unique considerations for verbal presentations The importance of recursive revision Tips for success Pitfalls to avoid
Webcast: ACPEN: Sampling - Avoiding Common Mistakes on Financial Statement and Compliance Audits
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Webcast
2.0 Credits
Types of sampling and sampling risk Differentiating statistical and nonstatistical sampling approaches Attribute testing for tests of controls and compliance Variables sampling for substantive audit assurance when performing tests of details Determining sample sizes in a compliance audit in conformance with Uniform Guidance
Webcast: ACPEN: The Preparation of Form 706 - Line-by-Line
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Webcast
3.0 Credits
Overview of Form 706 and estate tax fundamentals Gross estate valuation and inclusion rules Deductions, credits, and tax computation Portability election and its implications Filing deadlines and procedural requirements Common issues and IRS audit triggers Legislative changes affecting estate taxation
Webcast: ACPEN: Section 174: New Rules for R&E and OBBA Update
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Webcast
1.0 Credits
Revised rules for tax years 2022-2024 How to change from amortizing R&E to immediately expensing R&E Analysis of the Revenue Procedure related to changes in accounting method Options available to change accounting methods Comprehensive example of how to make the accounting method change Distinction between R&E expense and R&E credit
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: The Preparation of Form 706 and 709 – Understanding the Law
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Webcast
2.0 Credits
Estate and Gift Taxation Fundamentals Valuation of Estate Assets Components of the Gross Estate Deductions in Estate Taxation Charitable and Marital Deductions Tax Credits and Their Application
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 Data Security And Privacy Issues And Solutions
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Webcast
2.0 Credits
Understanding the differences between data security and data privacy The major types of security and privacy breaches Key steps you can take to mitigate your risks of becoming another victim
Webcast: ACPEN: The Preparation of Form 709 – Line-by-Line
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Webcast
2.0 Credits
Gift tax fundamentals and exclusions Completing Form 709 accurately Gift-splitting and its tax implications Lifetime exemption and GSTT considerations Valuation of gifted assets Common filing mistakes and IRS audits Updates on new legislation impacting gift taxation
Surgent's Adapting to OBBBA Changes: A Strategic Review
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Webcast
2.0 Credits
Business losses The SALT cap Implementing Section 1202 changes Form 1099 reporting changes Business meals Health care–related issues Family and medical leave Other crucial OBBBA provisions
Surgent's Tax Research
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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 Preparing Not-for-Profit Financial Statements
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Webcast
8.0 Credits
Key requirements, options, and disclosures related to each of the basic financial statements The reporting of functional and natural expense information Core not-for-profit accounting requirements related to conditional and unconditional contributions, promises to give, restrictions, designations, contributed services, net assets, special events, the classification of expenses, and more
Surgent's The Complete Guide to Payroll Taxes and 1099 Issues
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Webcast
8.0 Credits
Payroll tax requirements for wages, including wages subject to the .9 percent tax, employee benefits and reimbursements, nonqualified deferred compensation, stock options, and tips Fringe benefits issues, such as health insurance, life insurance, cafeteria plan benefits, accountable and non-accountable plans, standard mileage rates, and per diem rates Special issues -- Using a common paymaster, how to file W-2s after a takeover, merger, or acquisition, and state and local tax withholding Statutory employees, independent contractors, and possible changes to §530 relief Penalties -- Who is a responsible person? Expenses and gross-up calculations Pension issues and payroll taxes including SIMPLE plans, and §401(k) and pension distributions The Electronic Federal Tax Payment System (EFTPS) Forms I-9, W-9, W-2, 1099, 1099-NEC, SS-8, and 940 Understanding payroll tax responsibilities in the gig economy
Surgent's Starting a Small Business: What Every Trusted Advisor and Entrepreneur Needs To Know
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Webcast
2.0 Credits
Understanding the time commitment required to start and run a business Selecting a corporate structure to protect your personal assets Building your product or service Sales and marketing in your business Establishing your owners, investors, managers, and employees Accounting, recording-keeping, and other software programs Leases, contracts, and employee agreements Protecting intellectual property Insurance Business plans Financing Market position
Surgent's Top Individual Tax Planning Strategies
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Webcast
2.0 Credits
Extension and enhancement of reduced rates and the standard deduction The temporary senior deduction Extension and enhancement of increased Child Tax Credit Extension and enhancement of increased estate and gift tax exemption amounts Contributions to ABLE accounts and benefitting from the Saver’s Credit Increased SALT deduction Deduction for car loan interest Using Trump Accounts Extension and enhancement of paid family and medical leave credit Enhancement of Adoption Credit, the dependent care assistance program and the child and dependent care tax credit Tax credit for contributions of individuals to scholarship granting organizations Additional expenses treated as qualified higher education expenses for purposes of 529 accounts Individual charitable contributions Health savings account related tax changes
Webcast: ACPEN: Year-End Tax Planning: Thinking Outside the Box
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Webcast
4.0 Credits
Discuss the most recent tax legislation, rulings and developments Section 163(j) interest expense deduction New 21% corporate tax rate Medicare tax on high income wages and SE income Tax provision and extensions Timing income and deductions Alternative minimum tax (AMT) issues
Webcast: ACPEN Signature 2026: Single Audit and Uniform Guidance Issues Update
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Webcast
8.0 Credits
Single Audit nuts and bolts discussion Overview of the GAO’s Fraud Risk Management Framework and the importance of fraud risk in a Single Audit Audit issues arising related to the close-out of pandemic era funding and other programs within the compliance supplement. Review of unique elements of the 2026 Compliance Supplement (If Available) Recent changes now effective to specific Uniform Guidance rules and regulations