CPE Catalog & Events
ACPEN: Federal Tax Update – Individual & Business Current Developments
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Webinar
8.00 Credits
Member Price: $300
Discuss the most recent individual and business income tax legislation passed to date Walk through major tax changes to corporations, partnerships and/or individuals and any changes to the income tax forms and other related schedules Review numerous business income tax provisions including but not limited to the 20% qualified business income (QBI) deduction; changes to NOLs, §461(l) business loss limitations, §163(j) business interest deduction limitations, accounting method changes, depreciation, retirement plans, fringe benefits and entertainment expenses Brush up on the individual and business income tax rates (e.g., income tax rates, capital gain tax rates, self-employment tax and alternative minimum tax (AMT), 3.8% net investment income tax) Discuss other individual income tax topics and changes to filing status, personal exemptions, itemized deductions, exclusions from income, adjustments to income and income tax credits (e.g., child tax credit and dependent care credit) Walk through the NEW final required minimum distribution (RMD) regulations Review other important IRS audit areas such as basis and at-risk limitations for S shareholders and partners, passive activity losses and real estate professionals and self-employment taxes
ACPEN: Passive Activities & Rental Real Estate Income Tax Issues
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Webinar
8.00 Credits
Member Price: $300
Detailed coverage of the passive activity rules under IRC §469 (and related regulations), how the 3.8% net investment income tax under §1411 and qualified business income (QBI) deduction under §199A applies to rentals and passive activities, and what is a trade or business rental is under §162 How the PAL rules apply to rental real estate activities and investments in S corporations and partnerships Definition of an activity and the activity grouping and disclosure rules Real estate professional exception to the PAL rules for investments in non-passive rentals Special $25,000 loss allowance for rental real estate with active participation Material participation safe harbor rules Events that trigger suspended PALs Limitations on tax credits generated by passive activities Special rules that re-characterize passive income to non-passive income What rentals are subject to self-employment tax under §1402
A&A Update for Nonprofits and Single Audit - 2026
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Webinar
8.00 Credits
Member Price: $239
The major topics that will be covered in this course include:• Current impacts of accounting and financial reporting on nonprofit entities • Recently released FASB standards that impact nonprofit financial reporting the most• Current issues and challenges involving Yellow Book financial statement audits• Critical considerations when performing Single Audits under OMB Uniform Guidance for Federal Awards • Important AICPA professional standard developments related to providing audit and nonaudit services to nonprofits
Surgent's Form 1040 Return Review Boot Camp for New and Experienced Reviewers
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Webinar
8.00 Credits
Member Price: $279
Key provisions of the recent HR 1, One Big Beautiful Bill Act, have been incorpoated throughout the course Review an error-prone "staff-prepared" Form 1040 from client-provided information. Where do you start? Get to know your client and ask the questions Several new reporting issues for the reviewer to consider, including the main credit provisions as enacted under the American Rescue Plan What are common errors preparers make and what are the areas generating malpractice claims? The importance of engagement letters, questionnaires, and §7216 permission statement Initial administrative groundwork Identifying organizing issues in the tax return to be reviewed Avoiding “willful blindness.” Handling ethical and moral dilemmas Efficient review of certain advanced issues for income, adjustments, deductions, and credits Effective procedures for delinquent clients, filing past-due tax returns First-time client issues requiring extra scrutiny Multiple checklists of efficient procedures to identify potential issues on a 1040 return Listing of schedules for staff to prepare to make a review easier, including basis issues for 1040 clients Reconciling time pressure with thoroughness and quality control Professionals acting professionally
Surgent's Technical Business Practice Issues and Tax Forms for Experienced Practitioners
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Webinar
8.00 Credits
Member Price: $279
Bonus depreciation and §179 changes under the OBBBA Schedules K-2 and K-3 and filing exceptions Form 7203 IRS Tax Pro Account IRS modernization initiatives Information Returns Intake System (IRIS) Identity Theft warnings IRS guidance for the marijuana industry “Recycled” Form 1099-NEC to report nonemployee compensation Form 1065 steps for reporting capital Centralized audit regime; late filing penalties and small partnership relief “Substance over Form” argument of shareholder loans Advanced study of “At-Risk” loans Employer W-2 correction requests Don't get caught watching the paint dry -- What is hot and new What is terminating S corporations today? Special allocation issues of §704 Final regulations for allocating depreciation recapture to partners and members of LLCs
AI & Accounting in Retail
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Webinar
2.00 Credits
Member Price: $89
The major topics that will be covered in this course include:AI-powered personalization and its impact on revenue recognitionDynamic pricing models and tax compliance risksAI in demand forecasting, inventory valuation, and COGS calculationsIntegration challenges with ERP and POS systemsGovernance, ethics, and auditability of AI decisionsData quality, audit trails, and regulatory documentationAI-assisted fraud detection, financial controls, and oversight
No Tax on Overtime: Payroll Compliance
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Webinar
2.00 Credits
Member Price: $89
The major topics that will be covered in this course include:Overview of the Fair Labor Standards Act (FLSA) overtime provisionsDefinition of a “workweek” and the 40-hour thresholdTime-and-a-half requirement and exclusions from overtime payExempt vs. nonexempt employee classifications (executive, administrative, professional, and industry-specific exemptions)Excluded payments (discretionary bonuses, reimbursements, retirement contributions)Step-by-step calculation examples for different compensation structuresBest practices for documentation and payroll systemsCase studies illustrating misclassification and miscalculation issues
ACPEN: Overcome Your Obstacles to Abundance
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Webinar
4.00 Credits
Member Price: $149
How to know your specific obstacles to becoming rich Why people use poor marketing and investment strategies, and how to overcome such limitations The most effective marketing methods, and how to implement them The power of being super motivated, and 3 methods to keep you motivated long term towards your goals Having a vision for your business and life that will keep you on the right track
How Fraud Can Affect Smaller Organizations
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Webinar
4.00 Credits
Member Price: $149
The major topics included in this course include:The reasons for fraudFraudulent acts that are initiated against smaller organizationsMethods to stop fraud attempts against small businesses
The Crucial Connection - Why You Should Care About Your Client's System of Internal Control
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Webinar
1.50 Credits
Member Price: $69
The audit risk model Key steps in understanding and evaluating your client's system of internal control Learn how to identify IT applications and IT controls relevant to the audit Apply risk assessment requirements to less complex entities Examples of risks arising from the use of IT and general IT controls
ACPEN: Revenue Recognition - Topic 606 Overview
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Webinar
1.80 Credits
Member Price: $79
Revenue Recognition on Contracts with customers
ACPEN: From Numbers to Narrative: Effectively Presenting Your Budget and Reporting
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Webinar
2.00 Credits
Member Price: $89
Identifying the ‘Big Picture’ and your role in effective communication Communicating so others can understand us Understanding a presentation’s anatomy? Tips and tricks for budget presentations
ACPEN: K2’s Excel Tips – Today’s Best Features
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Webinar
2.00 Credits
Member Price: $89
New features and functions in Excel How to improve efficiency and effectiveness when working in Excel Taking advantage of Copilot integration with Excel Better ways of creating and working with formulas
ACPEN: Introverts Have Real Power, Why Quiet Leaders are So Successful
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Webinar
2.00 Credits
Member Price: $89
What are the signs of an Introvert? Why do we seek out extroverts? How do we communicate? Introvert characteristics Secrets of public speaking for Introverts How to help your Introverted child? Playing to an introvert’s strengths
ACPEN: Cash Flow Clarity: Effectively Communicate Cash Flows for your Board and C-Suite
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Webinar
2.00 Credits
Member Price: $89
The importance and structure of the cash flow statement Understanding operating, investing, and financing activities Presenting the statement using the "Sources and Uses" approach How to tell the business story through cash flows and alternative reporting methods Identifying key drivers of cash and liquidity Bridging the gap between accrual accounting and understanding cash Communicating effectively with CEOs, boards, and non-financial stakeholders
Surgent's Employee vs. Independent Contractor: Achieving Success in a Worker Classification Audit
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Webinar
2.00 Credits
Member Price: $99
The 20 common law factors in a worker classification audit that are used to distinguish an employee from an independent contractor How disgruntled independent contractors can use IRS Form 8919 against a former employer When and how to use §530 as a defense in worker classification audits What is "industry practice" for §530 purposes Common sense steps that will avoid the recharacterization of workers treated as independent contractors to employees The IRS’s Voluntary Classification Settlement Program — advantages and disadvantages The DOL Final Rule
Surgent's Excel Budgeting Ideas
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Webinar
2.00 Credits
Member Price: $99
Set up an in-cell drop-down list of budget methods Change the calculations in the cells based on the selected budget method Use names in worksheets
The 10 Must Know Excel Features
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Webinar
2.00 Credits
Member Price: $89
The major topics that will be covered in this class include:Excel Tables: Master the use of Excel tables for efficient data management, including sorting, filtering, and structured references, to manage data more effectively.Custom Sorting: Get to grips with custom sorting options to organize data in a way that best suits your needs, enhancing data readability and analysis.XLOOKUP: Discover the power of XLOOKUP for advanced data retrieval, a game-changer for complex analysis, allowing you to extract specific data from extensive datasets with ease.SUBTOTAL: Gain proficiency in using the SUBTOTAL function, a versatile tool for calculating data in visible cells, ideal for analyses that require dynamic calculations.SUMIF(S): Explore the functionality of SUMIF and SUMIFS functions for conditional summing, crucial for precise budgeting, expense tracking, and financial reporting.Array Formulas: Dive into array formulas to perform multiple calculations on one or more items in an array, enhancing the efficiency of complex accounting computations.Data Validations: Learn to implement data validations to ensure data integrity and prevent errors in financial data entry, a critical skill for maintaining accurate accounting records.Slicers: Learn to use slicers for interactive data segmentation in tables and PivotTables, enabling accountants to quickly filter and analyze specific subsets of financial data.Conditional Formatting: Understand how to apply conditional formatting to highlight critical financial data points, trends, and variances, making data analysis and interpretation more intuitive.PivotTables: An introduction to PivotTables, one of the most powerful Excel features, for summarizing, analyzing, and presenting large sets of financial data in a digestible format.
ACPEN: How to Develop Your System of Quality Management Using the AICPA Practice Aids
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Webinar
3.00 Credits
Member Price: $109
Overview of Quality Management standards Scope of SQMS 1 Components of quality management Changes from prior standards AICPA practice aids Required documentation Risk assessment process Final documentation development
ACPEN: Expand Your Analytical Toolbox More Tools for Success
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Webinar
4.00 Credits
Member Price: $149
5 step valuation process 2 specific valuation approaches The Gordon Model 10 thoughts on banker selection Rating your bank 10 hints for keeping your toolbox full