CPE Catalog & Events
Webcast: IRAs—Traditional, Roth, SEP & SIMPLE 26-27
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Webcast
8.0 Credits
An emphasis on newly enacted tax legislation affecting IRAs., including the NEW final required minimum distribution (RMD) regulations Contribution limits to and tax treatment of distributions from Traditional, Roth, SEP and SIMPLE IRAs Deductible phase-out limits for Traditional IRA contributions for taxpayers who are active participants in qualified retirement plans Roth IRA contribution phase-out limits, as well as tax-free qualified distributions Planning opportunities for conversions to ROTH IRAs Rollover rules to/from different retirement accounts and the one-rollover-per-year limitation The different options of receiving IRA distributions before age 59 ½ and avoiding the 10% early distribution penalty (including substantially equal periodic payments) The required minimum distribution (RMD) rules from IRAs needed to avoid the 50% penalty after the account owner turns age 72 or dies The tax ramifications of spouse and non-spouse beneficiaries and how this affects the RMD calculation after the account owner's death Overview of health savings account (HSA) eligibility rules, contribution limits and distribution rules
Webcast: K2's Technology for CPAs—Don’t Get Left Behind 26-33
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Webcast
8.0 Credits
Emerging technologies all business professionals should know
Webcast: U.S. GAAP Disclosures for Non-Public Entities 26-27
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Webcast
8.0 Credits
FASB Accounting Standards Codification disclosure requirements An overview of the disclosure landscape How materiality enters into disclosure decisions
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: 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.
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 Getting Ready for Busy Season: Review Individual Tax Form Changes
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Webcast
2.0 Credits
Major 2026 tax form changes as they relate to individual taxpayers How 2026 tax developments impact 2026 tax forms
Surgent's Advanced Trust Issues: A Roadmap for Success in An Increasingly Complex Area
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Webcast
4.0 Credits
Key concepts of trusts, including recent trends; best practices; jurisdiction; and ways to avoid pitfalls Decanting Federal estate tax exemption and remaining relevance of trusts Irrevocable life insurance trusts The role of family dynamics Choice of trustee and other fiduciaries State trust-friendly considerations Charitable trusts Delaware Statutory Trusts Powers of attorney Pet Trusts – the emerging necessities State, county, and local issues Portability QTIP issues Creditor considerations Potential IRA problems Problems with re-titling assets
Surgent's Fraud In Single Audits
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Webcast
4.0 Credits
Real-life misappropriations involving federal awards and how they were carried out The backgrounds, motivations, and methodologies of the fraudsters The problems that allowed the frauds to occur without prevention or detection
Surgent's Getting Ready for Busy Season: Key Changes Every Tax Practitioner Should Know
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Webcast
4.0 Credits
Timely coverage of breaking tax legislation Comprehensive coverage of the One Big Beautiful Bill Act (OBBBA) The latest IRS guidance on recent tax legislation Hot developments affecting the upcoming tax season Review of new laws and changes in forms to provide a familiarity for the upcoming tax season Key new tax and practice developments and how they impact the current-year tax forms for individuals
Webcast: ACPEN: Powerful Public Speaking
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Webcast
1.5 Credits
Communications
Surgent's Trump Accounts Created by OBBBA: A Comprehensive Guide for Accounting and Finance Professionals
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Webcast
2.0 Credits
Establishing and administering a Trump Account Who can make contributions to a Trump Account Limits on contributions to a Trump Account Employer contributions to a Trump Account Participation in the pilot program What a Trump Account can invest in Basis tracking for after-tax contributions Taxation of distributions from a Trump Account Rolling a Trump Account into another account The potential advantages and disadvantages of having a Trump Account Opting out of a Trump Account Issues impacting a Trump Account, such as distribution, when the beneficiary turns 18
Surgent's Understanding S Corporation Taxation: Late S Corporation Elections, Disproportionate Distributions, and Selling Shares
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Webcast
2.0 Credits
Making an S corporation election and late filing relief Disproportionate distributions Selling S corporation shares Redemption rules
Surgent's Preparation and Compilation Engagements Under the SSARS
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Webcast
4.0 Credits
Relevant sections of SSARS No. 21, Clarification and Recodification 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. 26, Quality Management for an Engagement Conducted in Accordance With Statements on Standards for Accounting and Review Services Proposed changes to the SSARS guidance Comprehensive sample engagement work programs for preparation and compilation engagements Prescribed form, specified line item, pro forma, and other engagement variations Complete illustrations of relevant engagement letters, reporting and other required communications for preparation and compilation engagements
Surgent's Build an AI Agent With ChatGPT: A Hands-on Lab for Financial Professionals
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Webcast
2.0 Credits
Agentic simulation using prompt design and structured interaction Flipped agent/user roles in ChatGPT (autonomy emulation) Use case walkthroughs: audit Q&A bot, tax helper, financial planning agent Risk scenarios: hallucinations, scope creep, prompt hacking Governance, professional skepticism, and documentation best practices
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: Guide to Preparing Form 1041 for Estates and Trusts
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Webcast
4.0 Credits
Current rates and brackets Calculating a trust's AGI Filing requirements, deadlines and penalties 3.8% Medicare surtax on net investment income (NII) Simple vs. complex trusts Grantor Trusts: Four options to report activity Section 643 (g) Election Taxable income of trusts, estate and beneficiaries
Webcast: Financial Statement Analysis 26-27
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Webcast
8.0 Credits
How to extract necessary information Financial ratios that are used as analytical tools The proper understanding of accounting terminology Basic ratio tools Cash flow Working capital
Webcast: ACPEN: S Corporations – Overview
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Webcast
2.0 Credits
Overview of S Corporation election and compliance requirements Comparison of S Corporations with other business entities Preparing Form 2553 and addressing late filing relief Shareholder stock and debt basis considerations Form 1120S and Schedule K-1: key aspects and reporting requirements Officer reasonable compensation requirements and IRS audit strategies Introduction to Schedules K-2 and K-3 Compliance with corporate formalities and taxable fringe benefits