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CPE Catalog & Events

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Webcast: ACPEN: Strategic CFO – Developing Strategy and the Why

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Webcast

2.0 Credits

What strategy really means and who is involved in developing it Common reasons strategic plans fail and how to avoid them Cost leadership, differentiation, and niche strategies Using metrics, KPIs, and the Balanced Scorecard to measure success The role of non-financial drivers in financial performance Benchmarking and competitive analysis Aligning mission, culture, and strategy Case discussions on strategy execution and performance measurement

Webcast: ACPEN: S Corporation Essentials: Review & Update

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Webcast

4.0 Credits

Recent tax legislation, rules, and developments impacting S-corporations S corporation shareholder basis in stock and debt S corporation open account debt Limitation of deduction of losses AAA and distributions

Webcast: How to Review Financial Statements 26-27

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Webcast

4.0 Credits

Practice reviewing financial statements Financial statement case studies

Webcast: How Changes in Business Methods Affects Internal Control 26-27

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Webcast

8.0 Credits

How is business changing. What is driving the change and how long will it last. How specifically is an organizations control system important. What steps are needed to "keep up" with the upheaval.

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

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: ACPEN: Tactical CFO Series - Make Your Business Process Work For You

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Webcast

8.0 Credits

Tactical Budgeting – Moving Beyond Traditional Budgets to Manage Performance Major Subject: Budgeting as a tactical management tool to improve organizational performance. Tactical Business Systems – Getting the Most from Information Systems and ERP Major Subject: Strategic and tactical use of information systems and ERP in finance leadership. Tactical Data Management – Turning Data into Actionable Information Major Subject: Transforming organizational data into actionable insights for better decision-making. Tactical Finance Leadership – Building the Finance Team of Tomorrow Major Subject: Developing tactical leadership skills to build and lead high-performing finance teams.

Surgent's The Americans with Disabilities Act and the Family and Medical Leave Act

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Webcast

2.0 Credits

Definitions of key terms under the FMLA, including covered employer, eligible employee, and serious health condition Timing and types of leave under the FMLA Calculating leave time under the FMLA Employer and employee notice requirements The definition of a “disability” under ADA An employer’s obligation to provide employees with a reasonable accommodation under the ADA Guidance on engaging in the interactive process Dos and don’ts of medical certifications The interplay between the Americans with Disabilities Act and the Family and Medical Leave Act

Webcast: ACPEN: Strategic CFO – Strategic Risk Management

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Webcast

2.0 Credits

Overview of Enterprise Risk Management (ERM) and COSO standards Evolution of COSO and why it matters today Governance, culture, and board oversight of risk Defining risk appetite and linking it to strategy Identifying, assessing, and prioritizing risks Risk responses: avoid, reduce, share, and accept Black swan events and managing uncertainty Communicating and reporting risk across the organization

Surgent's Business Law for Small Business Owners

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Webcast

4.0 Credits

Contract principles Legal issues related to various types of business organizations Worker classification Employee rights and the duties of employers Real property law

Surgent’s Weekly Expert Hour

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Webcast

1.0 Credits

Each week’s topics will change based on the most critical issues affecting financial professionals

Surgent's Social Security: Dispelling Common Myths with Essential Truths

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Webcast

2.0 Credits

Will Social Security be there for me? How is my benefit calculated? Can I claim my benefit and work too? When do I stop paying Social Security taxes? Why does my government pension cause my benefits to be reduced? Can I claim spousal benefits now and my own later? What is my breakeven? Can I claim benefits from my ex-spouse? What do you mean I may pay taxes on my income benefits? … and more!

Webcast: ACPEN: Key Tax Issues for Individual Taxpayers

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Webcast

2.0 Credits

"Tax-mageddon" – the all-important impending expiration/extension/renewal of the TCJA Recent legislative, judicial, and IRS developments impacting individual taxpayers 2025 Tax rates and inflation-adjusted figures Cryptocurrency reporting and new Form 1099-DA Form 1099-K and previously unreported income Other recent legislative developments impacting individual taxpayers

Surgent's A Complete Guide to Reporting Form 1099-DA

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Webcast

2.0 Credits

Definition of a digital asset for purposes of Form 1099-DA What is a sale of a digital asset affected by a broker on behalf of another person? Mandatory 2025 reporting of gross proceeds information and voluntary reporting of basis information Treatment of sales of digital assets Who is a broker for purposes of Form 1099-DA? Information required to complete Form 1099-DA Reporting closing transactions and covered securities Who is a processor of digital asset payments? How many transactions to report on each Form 1099-DA and how many forms to file for each transaction Optional reporting methods for digital asset transactions Substitute statements for the Form 1099 Reporting a disposition of digital assets held by a widely held fixed investment trust

The Best Individual Income Tax Update Course by Surgent

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Webcast

8.0 Credits

Comprehensive coverage of the One Big Beautiful Bill Act Review of key components of President Trump's tax bill, including a tip income exemption, overtime pay relief, Social Security tax exemption, auto loan interest deductibility, SALT deduction modifications, a lower corporate tax rate, restoration of 100% bonus depreciation, immediate R&D expensing, and permanent extension of select TCJA provisions Tariff policy and implementation - analyze the use of tariffs as a fiscal and trade policy tool Digital assets and tax implications - understand the new Form 1099-DA for reporting digital asset transactions, along with updated IRS guidance on cryptocurrencies, NFTs, and broker responsibilities Artificial intelligence - discover how AI and generative tools are transforming tax practices, as well as how the IRS is leveraging AI to enhance audit selection Form 1099-K reporting requirements - understand the evolving IRS thresholds and rules for third-party payment platforms The Gig Economy - examine key tax implications for gig workers, including Independent Contractor vs. Employee classification challenges, reporting responsibilities, and the impact of the 2024 Department of Labor Final Rule on worker status Timely coverage of breaking tax legislation Real Estate professional requirements Review of pertinent cases and rulings affecting taxpayers Practice aids, including all the numbers applicable for the current year -- inflation-adjusted amounts, mileage rates, retirement contributions, and more Advanced practice, reporting, and other issues intertwined with advanced planning and discussion ideas

Surgent's Employee Stock Options: What Financial Professionals Should Know When Advising Their Clients

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Webcast

2.0 Credits

What stock options are and why they are growing in popularity How stock options work, including the process of conveyance and vesting How to exercise stock options and the implications from doing so The risks associated with stock options and how to manage exposure Tax consequences and updates regarding stock options Strategies for selecting the best time to exercise stock options The difference between the two types of stock options: non-qualified and incentive The basic terminology relevant to owning and exercising options

Surgent's Taxation of the Mobile Workforce

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Webcast

2.0 Credits

What states do not have an income tax? What is the relevance to employers? Where does an employer have an obligation to withhold state taxes for an employee? At what point does an employee become a resident? Where is unemployment paid for an out-of-state employee?

Webcast: ACPEN: Internal Audit: Keys to Managing an Effective Function

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Webcast

2.0 Credits

Role of today's internal audit leadership Building effective relationships with management and Audit Committee Keys to staffing and training internal audit The synergy of internal audit with other processes and close

Webcast: Fiduciary Accounting Part 3: Special Accounting Elections & Distributions 26-27

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Webcast

2.0 Credits

Analyze a traditional fiduciary accounting situation Determine the use of the reserve for depreciation Become acquainted with the special accounting rule for business assets Review the accounting treatment of distributions from entities

Webcast: ChatGPT Deep-Dive Hands-on Bootcamp for CPAs 26-27

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Webcast

2.0 Credits

Getting started with ChatGPT