CPE Catalog & Events
Surgent's Understanding Partnership Taxation: Types of Basis, Contributions, and Distributions
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Webcast
4.0 Credits
Three different types of basis Contributions of property IRC 704(b) – Capital Accounts and Special Allocations Contributions of property and debt Contributions of services IRS Notice 2020-43
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 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: Deep Dive into Quality Management
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Webcast
2.0 Credits
Quality management standards for CPA firms SQMS 1 and SQMS 2 requirements Engagement-level standards (SAS 146, SAS 145, SSARS 26, SSAE 23) Post-implementation evaluation of quality management systems Monitoring and remediation responsibilities Auditor responsibilities under SAS 146
Webcast: ACPEN: Self-Rental Real Estate: Integrating the Passive Activity Rules with the Flow-Through Entity Deduction Rules
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Webcast
2.0 Credits
Definition of self-rental property – both for Sections 199A and 469 Self-rental income from directly owned properties and reporting on Form 1040, Schedule E, page 1 Self-rental income from indirectly owned (partnerships, S corporations) and reporting on Form 1040, Schedule E, page 2 Self-rental property and the Form 8582 (passive activity) Self-rental property and the flow-through entity grouping election Self-rental property and ""former passive activities"" rules Real-life situations illustrate the various possibilities and discuss the consequences of failing to comply with the reporting standards
Webcast: ACPEN: Leading for Well-Being: Building Resilient Teams & Thriving Workplaces
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Webcast
3.5 Credits
The Importance of Mental Wellness in Leadership Recognizing and Preventing Burnout Building and Sustaining Resilient Teams Leading by Example: Self-Care and Continuous Growth
Webcast: ACPEN: Introduction to Governmental Accounting
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Webcast
2.0 Credits
Foundational principles of governmental accounting Fund accounting concepts Modified accrual basis of accounting Governmental fund financial statements Government-wide financial statements Component units in governmental reporting
Webcast: ACPEN: Estate and Financial Planning for the Older Client
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Webcast
8.0 Credits
Medicare and Health Insurance Options Life Insurance Strategies for Elders Social Security Planning Considerations Medicaid Planning and Trusts Retirement Account Optimization Techniques Tailored Estate Planning for Older Clients Long-Term Care and Housing Alternatives Gifting Strategies in Estate Planning Unique Financial Challenges of Aging Clients
Webcast: 2026 Business Tax Credits
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Webcast
1.0 Credits
Research & Development Tax Credit Work Opportunity Tax Credit COVID-19 Tax Credits Opportunity Zones GO-Biz Incentives Employment Training Panel
Surgent's Taking Advantage of Like-Kind Exchanges
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Webcast
2.0 Credits
Understanding the history of IRC Sec 1031 Who does and does not qualify for utilizing the like-kind provisions Which properties do and do not qualify for like-kind exchanges The differences between a “dealer” and a “non-dealer” regarding like-kind exchanges How to complete a like-kind exchange The different types of like-kind exchanges The definition of “boot” and how it applies to like-kind exchanges Rules concerning Revenue Ruling 72-456, and Form 8824
Webcast: ACPEN: Mastering Form 7217: A Guide to Partnership Property Distribution
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Webcast
1.0 Credits
Property distributions in liquidation of a partner’s interest Section 751 and its impact on property distributions from a partnership Mechanics of completing Form 7217 – new in 2024 The Section 754 election and its role in partnership property distributions
Surgent's The Risks and Benefits of ChatGPT and Artificial Intelligence
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Webcast
2.0 Credits
What are AI tools? Where are we with AI tool development? What is ChatGPT? ChatGPT – what kind of queries are possible? Copyright and intellectual property issues Benefits of AI tools Concerns with AI tools Impact on business use of AI Policy on AI tools
Webcast: ACPEN: What's Going on at the GASB (2026/27)
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Webcast
2.0 Credits
GASB Statement No. 103 (financial reporting model improvements) GASB Statement No. 104 (capital asset disclosure enhancements) GASB Statement No. 105 (subsequent events) Recent GASB pronouncements and updates Active GASB exposure drafts and ongoing projects
Surgent's Tax Loss Limitations Imposed on Individuals and Pass-through Entities
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Webcast
3.0 Credits
How to calculate a partner or S corporation shareholder’s basis Form 7203 and an S corporation shareholder’s basis The at risk basis rules and Form 6198 The passive activity loss limits The Section 461(l) loss rule The net operating loss limitation rules The Section 163(j) business interest limitation New OBBBA changes impacting business interest and Section 461(l)
Webcast: ACPEN: Five Ways to Improve Your Leadership Skills
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Webcast
1.0 Credits
Leadership Self-awareness Communication Delegation Empowerment
Webcast: ACPEN: Everything You Need to Know About the Pass-Through Entity Rules: IRC §199A The Code and Regulations
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Webcast
4.0 Credits
Understanding the term “QBI” (qualified business income) Understanding the terms “SSTB” (specified service trade or business) Understanding the term “QTB” (qualified traded or business) Calculate the 199A deduction Understanding the phaseouts Understanding “aggregation” Rental property as a trade or business Identify how your clients can maximize the deduction Planning ideas Understand the Section 199A Regulations
Webcast: ACPEN: The Role of Internal Control in the Risk-Based Audit
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Webcast
4.0 Credits
Specific matters auditors should consider when obtaining and documenting an understanding of the client's internal control system Development of a tailored audit approach that considers the potential reliance on internal controls Guidance for establishing an adequate basis for reliance on internal controls of less formal, smaller clients
Surgent's Employer's Handbook: Health Care, Retirement, and Fringe Benefit Tax Issues
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Webcast
4.0 Credits
ERISA compliance: employee welfare plans and qualified plans Fringe benefit issues: COBRA, Family and Medical Leave Act, and new developments in health care Health care plans: HRAs, HSAs, and other employer-sponsored plans Qualified plan requirements: eligibility, coverage, and vesting
Surgent's Latest Developments in Government and Nonprofit Accounting and Auditing
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Webcast
8.0 Credits
Developing issues related to the Yellow Book and single audits Key AICPA developments affecting audits of governments and nonprofits The implementation of GASB No. 103 on financial reporting model improvements GASB No. 104 addressing disclosure of certain capital assets Impacts of recently applied governmental standards, recently issued implementation guide questions, and additional GASB projects (e.g., subsequent events) The essential disclosure requirements specific to not-for-profit organizations and strategies for enhancing clarity and value The advantages, challenges, and best practices for effectively presenting a measure of operations
Surgent's Choosing the Right Business Entity
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Webcast
2.0 Credits
Why businesses operate as C corporations Why businesses operate as pass-through entities Adopting C corporation status Why businesses choose S corporation status. Tax and business situations that impact entity selection.