CPE Catalog & Events
ACPEN: Passive Activities & Rental Real Estate Income Tax Issues
-
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
ACPEN: S Corporation (Form 1120S) – Formation to Liquidation
-
Webinar
8.00 Credits
Member Price: $300
Extensive review of the S corporation tax laws with an emphasis on any new legislative changes Requirements to make an S election (i.e., types and numbers of shareholders and second class of stock issues) Fixing late S corporation elections (i.e., Form 2553) S corporation formation (§351) and liquidation issues Revocation and termination of S corporations Schedule K and K-1 – separately stated versus non-separately stated income and expense items Detailed Schedule K-1 reporting including the 20% qualified business income (QBI) deduction and 3.8% net investment income tax Compensation issues including the tax treatment of fringe benefits Built in gains tax and other planning opportunities when converting a C to S corporation Preparation of the Schedule M-2 and the ordering rules for distributions out of the AAA, PTI, E&P and OAA accounts Tax treatment of stock redemptions (sale or distribution?)
ACPEN: Estate Planning for Today and Beyond
-
Webinar
8.00 Credits
Member Price: $250
Analysis of upcoming trends and anticipated shifts in estate planning practices Review of legislative updates affecting estate planning strategies Advanced techniques for minimizing estate taxes and maximizing wealth transfer efficiency Integration of digital assets and technology into estate planning frameworks Consideration of unique challenges presented by blended families, same-sex marriages, and non-traditional relationships
Current Cybersecurity Risk Management Trends
-
Webinar
2.00 Credits
Member Price: $89
The major topics that will be covered in this course include:Overview of current cybersecurity threats and how to mitigate data breach risk.Describe how to avoid malware and other security threats
ACPEN: K2’s Microsoft Power Tools
-
Webinar
2.00 Credits
Member Price: $89
Creating effective dashboard-style reports using Power BI Using Power Query to access and manipulate data, specifically for reporting purposes Taking advantage of Power Pivot to build reports from large quantities of data Automating routine tasks for improved efficiency and accuracy
ACPEN: Topic 842: FASB's Lease Accounting Standard Update
-
Webinar
2.00 Credits
Member Price: $89
What is a lease? Recognition and measurement of lease assets and liabilities Impact on lessors and lessees Disclosures and transition rules Effective dates
ACPEN: Strategic CFO – Strategic Cash Management
-
Webinar
2.00 Credits
Member Price: $89
Understanding capital structure and financing priorities Debt capacity, leverage, and cost of capital considerations Cash flow versus GAAP results Financing options: debt, equity, crowdfunding, and alternative capital Strategic cash policies and liquidity planning Raising cash at different stages of an organization's life cycle Communicating cash flow and financial health to stakeholders
Corporate Transparency Act Developments
-
Webinar
2.00 Credits
Member Price: $89
The major topics that will be covered in this course include:Background of the Corporate Transparency ActBeneficial Ownership Information Reporting (BOIR) Rule Entities required to report.Reporting requirements imposed by the CTADue dates of reportsInformation needed to satisfy the BOIRImpact of failure to reportHow to submit a reportCourt rulings on CTA’s unconstitutionalityImplications to entities as a result of the ruling in NSB.Potential reporting requirements due to FinCen’s proposed rulemaking with respect to non-financed purchases of residential real estate and gratuitous transfers.
Surgent's Establishing State Residency and Saving Your Clients Money
-
Webinar
2.00 Credits
Member Price: $99
Typical provisions in state statutes regarding domicile and residency In depth analysis of domicile and residency definitions Issues regarding one’s permanent abode Analysis of jurisdiction where taxpayer has the greatest connections Detailed discussion of criteria used to establish domicile and residency
2026/27 Annual Update for Accountants & Auditors
-
Webinar
2.00 Credits
Member Price: $149
The major topics that will be covered in this course include:Key accounting and auditing developments affecting accountants and auditors across industries.Recently issued and upcoming Accounting Standards Updates (ASUs), including standards effective for December 31, 2026 year-ends for public companies, private entities, and not-for-profit organizations.Recent and proposed standards affecting audit, attestation, and consulting engagements, including SSAE No. 24, SSARS No. 26, exposure drafts related to confirmations and fraud, and SAS No. 149 addressing group audits.
Controls to Secure the Growing Digital Footprint
-
Webinar
4.00 Credits
Member Price: $149
The major topics covered in this course include:Securing individual documentsProtecting information resident in the CloudSecuring data stored on or accessed by mobile devices
ACPEN: The Psychology of Fraud
-
Webinar
1.50 Credits
Member Price: $79
Fraud Fraud Triangle
ACPEN: Revenue Recognition - Allocate the Transaction Price
-
Webinar
1.80 Credits
Member Price: $79
Revenue Recognition on Contracts with customers
ACPEN: IFRS Update
-
Webinar
0.00 Credits
ACPEN: Introduction to Governmental Accounting
-
Webinar
2.00 Credits
Member Price: $89
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
ACPEN: The Many Faces of Fraud
-
Webinar
2.00 Credits
Member Price: $89
Fraud Indicators Fraud Patterns Client Operations Transaction Analysis Independent Verification Fraud Recognition
Becoming Conflict Competent
-
Webinar
2.00 Credits
Member Price: $89
Major topics covered in this course include:Levels of conflictStrategies to de-escalate conflictDistinction between miscommunication and conflictResponses to conflictTactics to address, rather than avoid, conflict
Surgent's Engagement and Client Retention Best Practices
-
Webinar
2.00 Credits
Member Price: $119
Managing client expectations How automation improves client engagement Understanding the role of feedback systems Seeking referrals Building client loyalty Customer retention marketing Expanding services offered to clients Knowing when it is appropriate to enter new markets
Surgent's Exploring Business Valuation Fundamentals
-
Webinar
2.00 Credits
Member Price: $119
What does value mean? Technical vs. fundamental analysis Intrinsic value Other discounted cash flow models Assumptions in the Gordon Growth Model Valuations using free cash flows Residual income model Enterprise value Value in mergers and acquisitions Small business valuations and discounts Advanced valuation models
ACPEN: The Power of a Good Story!
-
Webinar
4.00 Credits
Member Price: $149
The 3 elements of storytelling 3 real world examples 10 thoughts for the road