CPE Catalog & Events
Webcast: ACPEN: Hands-On Tax Return Workshop – Partnerships & LLCs (Form 1065)
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Webcast
8.0 Credits
Extensive review of the partnership income tax laws with an emphasis on any new legislative changes Comparison of partnerships, LLCs and LLPs Overview the formation of a partnership/LLC and the §704(c) pre-contribution gain or loss rules Schedule K analysis– determine if income statement items are separately (i.e. schedule K) or non-separately stated income and expense items How schedule K items get allocated to partners on schedule K-1s Look at detailed Schedule K-1 information reporting to partners needed for the qualified business income (QBI) deduction, 3.8% net investment income tax and business interest expense limitations Learn the special tax treatment of fringe benefits paid on behalf of the partners and LLC members Comparing the tax and §704(b) book capital account computations Discuss partner guaranteed payments and self-employment tax issues Schedule M-1 – reconciliation of income or loss per books with income or loss per income tax return Schedule M-2 – analysis of partners’ capital accounts Review the importance and basics of calculating a partner/member’s outside tax basis. Overview of the tax treatment of distributions, recourse and nonrecourse debt allocations, §754 election for optional basis adjustments and §743/§734 mandatory basis adjustments
Webcast: ACPEN: IFRS SMES vs IFRS
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Webcast
2.0 Credits
Overview of IFRS for SMEs General pervasive similar concepts Differences with financial instruments Differences with business combinations Differences in investments in other entities Differences in intangible assets Differences in income taxes Differences in employee benefits Differences in revenue and expenses
Webcast: AI 101 for CPAs: Core Concepts and Practical Applications 26-27
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Webcast
2.0 Credits
ABC's of how generative AI tools (e.g. ChatGPT, Copilot, Gemini) work
Webcast: November 2026 AI Update: Current Issues, Future Possibilities
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Webcast
1.5 Credits
Recent changes in major AI languages and their uses New developments in chatbot and prompt query tools for CPAs Major AI breakthroughs in the past 6 months Recommended AI tools for CPAs
Webcast: ACPEN: K2's Stop Wasting Time In Excel
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Webcast
2.0 Credits
New Excel features that can enhance your efficiency, accuracy, and productivity Legacy Excel features that can save you time Options for integrating AI into Excel Data manipulation features in Excel
Surgent's Excel Tables and Conditional Summing
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Webcast
2.0 Credits
Using the Table object to store data Using the conditional summing function to aggregate Table data Using the Table object to create mapping tables
Webcast: K2's Advanced Topics in Power BI 26-27
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Webcast
2.0 Credits
Creating formulas in Power BI with Data Analysis Expressions
Webcast: ACPEN: Avoiding Peer Review Deficiencies and Professional Liability in Public Accounting
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Webcast
4.0 Credits
Differentiating risks faced when performing various levels of professional services, such as audits, reviews, compilations, preparing financial statements, bookkeeping, tax return preparation, and similar Best practices for preventing quality control concerns that could lead to peer review deficiencies or malpractice claims Establishing an understanding with the client to minimize misunderstandings as to the nature and scope of engagements Explain situations when independence should be appropriately safeguarded when performing nonattest services
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: Building Personal Leadership Skills
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Webcast
4.0 Credits
Leadership Personality Types Communication Uses of AI in the work place
Surgent's Key Partnership and S Corporation Tax Planning Strategies
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Webcast
4.0 Credits
Timely coverage of breaking tax legislation Tax consequences of retiring partners seeking liquidating distributions/redemptions and S corporation shareholders seeking the redemption of their shares At-risk and passive activity loss considerations Basis planning Related party transactions: making them work Income splitting and shifting with family can create considerable benefits Sale of ownership interest and NIIT considerations
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: 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: Topic 842: FASB's Lease Accounting Standard Update
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Webcast
2.0 Credits
What is a lease? Recognition and measurement of lease assets and liabilities Impact on lessors and lessees Disclosures and transition rules Effective dates
Surgent's Liquidation of Flow-Through Entities for LLCs and Partnerships
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Webcast
2.0 Credits
Tax rules governing liquidation of a partnership or S corporation Tax treatment of the shareholder/partner/member receiving a liquidating distribution in an S corporation liquidation/partnership liquidation Tax impact on the pass-through entity when the entity is liquidated Receipt of corporate liabilities in an S corporation distribution Proportionate, liquidating partnership distributions to partners, and gains and losses to a partner on a liquidating partnership distribution Tax issues associated with a partnership distribution of noncash properties in a liquidation Compliance requirements on the occasion of a liquidation of a corporation or a partnership
Webcast: ACPEN: Partnership Essentials: Review & Update
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Webcast
4.0 Credits
Recent legislative, rules and tax developments impacting partnerships and their partners Transfer of partnership interests TCJA §461(l) Excess Business Losses and §163(j) Business Interest Expense Importance of capital accounts Form 1065, Schedules K-1 and M-2 Schedules K-2 and K-3 update Reporting partner capital accounts Effect of the Ceiling Rule Alternative and Remedial Methods Effect on financial capital accounts Tax basis capital accounts
Webcast: Accounting Industry Update 26-27
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Webcast
8.0 Credits
FASB Technical Agenda and upcoming changes ASUs Implementation dates and methods Audit quality initiatives Changes to AICPA auditing standards; and PCAOB standards
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 Predicting Future Financial Issues Facing the Financial Executive
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Webcast
8.0 Credits
CPA becoming attuned to broad based business knowledge, professional skepticism, and subordination of judgment The future of medical care in the United States in a post COVID-19 environment Future of social security and impact on retirement planning and employee retention Impact on financial executive if the dollar is no longer the world currency “Fate of the States” – will the location of your business make you less competitive Future of workmen’s compensation and unemployment compensation Future of interest rates Impact of greater reliance on technology AICPA top 10 trends and technologies National infrastructure ESG and DEI trends in the global economy Impact of continuing uncertainty in markets
Surgent's Controllership Skills Update: Risk Management
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Webcast
2.0 Credits
Rethinking Risk Management: Historic view Challenges Rules Recent lessons Required skills Sources of Risk: Economy Competitors Operations Investments Strategy Compensation Routine practices Unethical behavior. Enterprise Risk Management (ERM): Defining ERM Areas of focus Implementation Planning for disasters Business continuity Contingencies Analytical Tools: Post-completion evaluations Simulation Z-score Hedging Brainstorming Mind mapping Delphi technique