CPE Catalog & Events
Webcast: ACPEN: Schedule K-1: What is it & What Do I Do with It?
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Webcast
2.0 Credits
Overview of Schedule K-1 for Partnerships, S Corporations, and Estates/Trust Reporting Schedule K-1 information on Form 1040 Basis limitations, loss limitations, and material participation rules Qualified Business Income (QBI) Deduction and Schedule K-1 integration Case studies highlighting real-world application of Schedule K-1 reporting Proposed changes to Schedules K-2 and K-3 for 2021 and beyond Best practices for avoiding errors and ensuring compliance
Surgent's Section 754 Step-Up in Basis: Understanding the Tax Issues for Partnerships and LLCs
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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 The Accounting Leaders’ Survival Guide - Strategies for Managing Organizational Change
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Webcast
2.0 Credits
Learn the power of flexibility and adaptability Manage daily changes and stressors Avoid burnout and achieve work-life balance
Surgent's Unconscious Bias for Managers, Supervisors, and Executives
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Webcast
2.0 Credits
Unconscious bias, including the five defining characteristics of unconscious bias The real-world impacts of unconscious biases, including impacts on racial minorities, women, and older workers The concept of microaggressions, with examples An effective strategy for adult learning that can be applied to change unconscious biases, which can also be used to learn other skills A framework for handling mistakes and using them to build trust and respect in the workplace. We call this the “oops, did I just say that?” section.
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 Data at 30,000 Feet: Traveling Smart with Client and Personal Information
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Webcast
2.0 Credits
CPA responsibilities for client data Understanding the risks while traveling Legal and regulatory landscape CPA-specific considerations Data protection techniques and tools Policy and technical safeguards Pre- and post-travel protocols Employee education and compliance
Surgent's Review and Analysis of Crucial OBBBA Changes
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Webcast
2.0 Credits
Changes to the standard deduction Senior deduction Deduction for auto loan interest Estate tax changes and the portability option Tax consequences associated with investing in revised opportunity zones Full expensing of domestic R&E Individual and corporate charitable contributions Wagering losses Student loan discharges Taking advantage of scholarship granting organizations (SGOs) Dependent care assistance program Other crucial OBBBA provisions
Surgent's Top 20 Questions Advisors Ask About the SECURE Acts and Other IRA Rules
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Webcast
2.0 Credits
529 to Roth: who, what, when, and how SECURE Act 1.0 and the 10-year rule Roth IRA beneficiary options Where the stretch IRA really ends The new limitations for spouse IRA beneficiaries The new spouse options for spouse beneficiaries New RMD rules for Roth 401(k)s Overriding the 10-year rule for an eligible designated beneficiary How the age of death affects beneficiary options The new early distribution penalty exceptions Rollovers vs. transfers for spouse beneficiaries Qualified charitable distributions (QCDs) for owners and beneficiaries The “at least as rapidly” (ALAR) rule New reduced rate for excess accumulation penalty on RMD failures How to avoid unlimited accrual of the 6% excise tax How to avoid unlimited accrual of the 25% excise tax Clarifying the definition of disability for an exception to the 10% additional tax The new starting ages for RMDs Designated vs. eligible designated beneficiaries and their options Catch-up contributions for ages 50 and over Catch-up contributions for ages 60 to 63 When the 60-day deadline is missed When the one-per-year rollover limit is about to be broken Retaining qualifications for exceptions to the 10% additional tax
Webcast: ACPEN: Introduction to Yellow Book
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Webcast
2.0 Credits
AICPA Code of Professional Conduct Accounting & Auditing Yellowbook
Webcast: K2's Top PDF Features You Should Know 26-27
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Webcast
4.0 Credits
Converting documents to the PDF format
Webcast: ACPEN: The SECURE Act 2.0 – Planning Opportunities for Employers
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Webcast
1.0 Credits
Implications for Employers Starter § 401(k) plans for small employers Requiring automatic 401(k) enrollment Improving worker access to emergency savings Increasing part-time workers’ access to retirement accounts Statute of Limitations on excise taxes imposed on overcontributions to retirement plans Multiple employer §403(b) plans Automatic portability provisions Other changes in the administration of company retirement plans
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
Surgent's Emotional Intelligence
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Webcast
4.0 Credits
Self-awareness Self-regulation & motivation Empathy Managing relationships
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 Hiring New Workers and Payroll Taxes
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Webcast
2.0 Credits
Form W-4 Form I-9 Form W-9 End-of-year compliance Payroll tax returns Unemployment insurance
Surgent's Schedule 1-A: Implementing Important OBBBA Deductions for 2025
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Webcast
2.0 Credits
Purpose and organization of Schedule 1-A, Form 1040 Taxpayers who can use Schedule 1-A The relationship of Form 1040 and Schedule 1-A Calculating modified adjusted gross income (MAGI) on Part I, Schedule 1-A The tip deduction, calculated on Part II, Schedule 1-A The overtime deduction, calculated on Part III, Schedule 1-A The car loan interest deduction, calculated on Part IV, Schedule 1-A The senior deduction, calculated on Part V, Schedule s1-A Phase-outs at higher levels of income
Surgent's What Tax Practitioners Need to Know About Medicare
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Webcast
2.0 Credits
Eligibility for Medicare How to apply for Medicare Introduction to Parts A, B, C, and D of Medicare Payments for Parts B and D of Medicare: the higher costs imposed on higher income beneficiaries Late enrollment penalties Medicare Advantage in lieu of original Medicare The Affordable Care Act’s impact on Medicare Legislative and regulatory developments
Webcast: Accounting and Auditing Update 26-27
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Webcast
4.0 Credits
Review of new accounting standards issued in 2025 and 2026 Applicable changes to accounting for government grants and crypto currency Compilation and review standards and interpretations (SSARS) Auditing standards including a deep dive into the quality management standards
Webcast: Fraud—How to Find, How to Prevent 26-27
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Webcast
4.0 Credits
Fraud and its impact on our clients Fraud prevention Internal controls Fraud risks Fraud prevention tips
Webcast: K2's Data Analytics for Accountants and Auditors 26-30
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Webcast
4.0 Credits
Understanding the importance of data analytics in modern business environments