CPE Catalog & Events
Webcast: ACPEN: A Practical Guide to Trusts
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Webcast
8.0 Credits
Trustee responsibilities and trust administration Strategies for probate avoidance and efficient asset distribution Tax treatment of revocable living trusts Marital deductions and bypass trusts Uses of irrevocable trusts in estate planning Benefits of irrevocable life insurance trusts Multi-generational wealth planning with dynasty trusts Overview of estate planning tools: GRIT, GRAT, GRUT, and QPRT
Surgent's Incredible Leadership Transformations in Accounting - Ways to Improve Leadership and Communication
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Webcast
2.0 Credits
Explore the tenets of exemplary leadership which are requirements for highly effective leaders who achieve results and are respected by team members, peers, and other leaders Review key practices that recognize and build on leadership strengths to create a team environment that is productive, profitable, strengthens team members’ morale, and fosters positive energy in the work climate Examine SMART goals to inspire teams to tackle tough challenges and help team members reach and exceed their potential Review conflict management techniques to minimize negative attitudes and foster win/win resolutions for team members
Surgent's Critical Issues Involving Taxation of Construction Contractors
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Webcast
4.0 Credits
The impact of recent legislation on the construction industry (including the OBBBA) How to qualify for the small contractor exemption and its advantages for the taxpayer Options available to small contractors regarding taxation of long-term contracts How the choice of entity impacts taxation of contractors How AMT impacts the construction industry IRC §460 and large contractors How uninstalled materials impact taxation of contractors Look-back rules Using the 10 percent method to allow certain contractors to defer recognizing taxable income Critical tax planning strategies for contractors
Webcast: ACPEN: K2’s Excel Essentials For Staff Accountants
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Webcast
8.0 Credits
Best practices for creating and working with Excel workbooks Effectively using Excel functions when creating formulas The importance of PivotTables in modern reporting environments Best practices for formatting your workbooks
Surgent's Guide and Update to Compilations, Reviews, and Preparations
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Webcast
4.0 Credits
SSARS No. 21, Clarification and Recodification, and updates to SSARS No. 21 due to the issuance of SSARS No. 23, Omnibus Statement on Standards for Accounting and Review Services SSARS No. 22, Compilation of Pro Forma Financial Information SSARS No. 24, Omnibus Statement on Standards for Accounting and Review Services – 2018 SSARS No. 25, Materiality in a Review of Financial Statements and Adverse Conclusions SSARS No. 26, Quality Management for an Engagement Conducted in Accordance with Statements on Standards for Accounting and Review Services SSARS No. 27, Applicability of AR-C Section 70 to Financial Statements Prepared as Part of a Consulting Services Engagement Sample comprehensive engagement work programs for preparation, compilation, and review engagements
Webcast: ACPEN: Functional Approach to Employee Benefits
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Webcast
1.5 Credits
Benefits Benefits Communications Total Rewards
Surgent's Essential Depreciation and Expensing Update
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Webcast
4.0 Credits
New bonus depreciation and §179 changes under the One Big Beautiful Bill Act (OBBBA) Resolved technical glitches for qualified improvement property Detailed coverage of §179 expense elections and §168(k) bonus or additional first-year depreciation – maximizing deductions, definitions, limitations, and qualified property Sales of property and the depreciation recapture rules (§1245, §1250, unrecaptured §1250 gain for real estate, §291 for corporations) MACRS depreciation – finding the proper method, convention, and recovery period Listed property and the current limitations Amortization of startup, organization, and other expenditures AMT depreciation adjustments and how to avoid them Examples, cases, and rulings of depreciation and amortization issues and how they impact clients, along with useful planning opportunities
Surgent's Tax Planning for Rental Real Estate
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Webcast
4.0 Credits
Rental activities and passive activities Material participation Real estate professional status Active participation status Depreciation recapture – Sections 1245, 1250, and 291 Vacation homes rented out QBI deduction and rental properties Section 1237 safe harbor for divided parcel sales Practitioner considerations
Surgent's Advanced Audits of 401(k) Plans: Best Practices and Current Developments
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Webcast
8.0 Credits
Audit requirements for ERISA §103(a)(3)(C) audits An annual update of the changes affecting 401(k) plans Compliance issues associated with eligibility and enrollments, remittances, lack of oversight, compensation, vesting, and other topics Best practices for engagement planning, internal controls, risk assessment, and detailed testing Avoiding common mistakes while performing audit procedures Plan mergers and acquisitions Common audit reporting and disclosure issues
Surgent's Annual Accounting and Auditing Update
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Webcast
8.0 Credits
Recently issued FASB Accounting Standards Updates, PCC Update, and items on the FASB’s Technical Agenda Recently issued ASUs covering derivatives, credit losses under ASC 326, government grants, and expense disaggregation FASB Final PIR Report for Leases (Topic 842) Statement on Quality Management Standards: SQMS 1, SQMS 2, and SQMS 3 Proposed SAS on the auditor’s responsibility relating to fraud Recently issued SASs and other AICPA activity Recently issued PCAOB standards and SEC rulemaking activities Other important A&A practice matters
Surgent's Cybersecurity Risk Management for Financial Professionals: Policies, Controls, and Emerging Threats
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Webcast
2.0 Credits
Core components of a cybersecurity risk management program Overview of key policies, controls, and procedures for financial organizations Applicability of global compliance standards, like the EU AI Act and GDPR, in the U.1`S. financial landscape Case studies: financial implications of breaches and mitigation strategies Best practices for integrating cybersecurity with financial reporting
Surgent's Handling Difficult People
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Webcast
2.0 Credits
Be familiar with the nature and sources of difficult behaviors in the workplace, as well as strategies for addressing them Understand a proven formula for handling difficult people Utilize a problem-solving model to brainstorm strategies for working effectively with challenging individuals Implement a step-by-step process to resolve conflicts between yourself and others within your organization Apply the hostility curve as a tool to maintain control in situations involving angry or upset individuals Implement new strategies for managing your emotions in difficult interactions Understand the impact of attitude on interactions with others Create a personalized action plan for applying course strategies in your workplace
Webcast: ACPEN: 2026/27 Not-for-Profit Accounting & Auditing Update
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Webcast
4.0 Credits
Accounting Standards Updates (ASUs) affecting not-for-profit organizations Introduction to and comparison of the International Non-Profit Accounting Standard (INPAS) U.S. GAAP considerations for NFP financial reporting AICPA auditing and attestation updates Quality management: monitoring and remediation responsibilities Updates to SSAEs, SSARSs, and group audits
Webcast: ACPEN: Fringe Benefits & Compensation Planning - Today and Beyond
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Webcast
8.0 Credits
Fringe Benefit Planning Fundamentals Strategies Tailored for Business Owners and Employees Navigating IRC §132 Fringe Benefit Option Cafeteria Plans Demystified Tax Management in Compensation Planning Understanding the Implications of Dependent Care and Educational Assistance Plans Implementing Flexible Spending Account Plans Effectively Design Features and Regulations of Group Term Life Insurance Plans Medical Savings Accounts Regulations Financing Options for Retiree Medical Benefits Health Care Benefits: Insured Plan vs. HMO Comparison ERISA Reporting and Disclosure Requirements IRC Common Control RulesOverview of Age and Sex Discrimination Rules
Webcast: Acquisitions for Business Growth: Strategy, Integration and Due Diligence 26-27
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Webcast
4.0 Credits
Valuing businesses Negotiate the right price Understand the keys to effective and efficient due diligence Prepare and review agreements Plan and execute an effective integration Key considerations when selling a business
Webcast: How Fraud Can Affect Smaller Organizations 26-27
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Webcast
4.0 Credits
The reasons for fraud Fraudulent acts that are initiated against smaller organizations Methods to stop fraud attempts against small businesses
Webcast: K2's Improving Productivity With Microsoft 365 Cloud Tools 26-27
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Webcast
4.0 Credits
Understanding the Cloud-based options available in a Microsoft 365 environment
Webcast: ACPEN: Estimates, Contingencies and Going Concern
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Webcast
2.0 Credits
Overview of accounting estimates and uncertainties Going concern accounting and auditing considerations SAS 132 requirements SAS 143 requirements Loss and gain contingencies Guarantees Credit losses Impact on financial reporting and auditing
Surgent's Stock vs. Asset Acquisitions of C Corporations
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Webcast
2.0 Credits
Advantages and disadvantages to buyer and seller of an asset acquisition and a stock acquisition Tax treatment of consulting agreements and covenants not to compete Sale of personal goodwill associated with an asset acquisition Tax consequences associated with a stock acquisition and an asset acquisition Acquisitive reorganizations Non-tax issues that must be considered when a corporation is acquired
Surgent's Unique Tax Attributes of Different Entity Types
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Webcast
2.0 Credits
Considerations for a small business owner Self-employment taxes Guaranteed payments to partners QBI deductions: Section 199A Built-in gains tax: S corporations Excess passive income tax: S corporations PTE elections: S corporations and partnerships Taxation of fringe benefits: S corporations Double taxation of C corporation dividends Taxation of limited liability companies Which entity to choose?