CPE Catalog & Events
ACPEN: Consulting Services Secrets
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TBD
1.0 Credits
Member Price: $39
Identifying a consulting specialty Building a practice and translating knowledge into products Managing consulting projects Marketing consulting projects Building a referral network Contingent fees Professional standards for consultants
ACPEN: Navigating IRS Authorizations: Understanding Power of Attorney, Form 2848, and Form 8821 – 2 hrs
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TBD
2.0 Credits
Member Price: $89
Overview of the IRS collection process and enforcement actions Initial notices, taxpayer rights, and IRS timelines When to use Forms 433-A or 433-B and required documentation Offer in Compromise (OIC): criteria, process, and practical considerations Payment options: installment agreements, partial payment plans, and OIC Advising clients on IRS collections and avoiding penalties Compliance strategies for minimizing tax liabilities Real-world scenarios and examples for tax debt resolution
ACPEN: White-Collar Crime: What Every CPA Should Know
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TBD
1.0 Credits
Member Price: $89
Definitions of white-collar crime White-collar crime characteristics and statistics The CPA’s role in combating white-collar crime
ACPEN: The AB5s of Employees and Independent Contractors
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TBD
2.0 Credits
Member Price: $89
Four ways to classify a worker IRS 20 Factors 20% Section 199A deduction Cost of misclassifying an employee Section 530 relief Game changing impact of the Dynamex case and AB5
ACPEN: Asset Misappropriation You Have It – They Want It
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TBD
2.0 Credits
Member Price: $89
Asset Misappropriation Fraud Opportunities Internal Control Weaknesses Fraudster Mindset Concealment Methods Fraud Risk Assessment Investigative Procedures
ACPEN: Strategic Use of Trump Accounts: Planning Opportunities for Tax Professionals
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TBD
2.0 Credits
Member Price: $89
Overview of Trump Account structure and purpose Eligibility and contribution limitations Tax treatment and reporting considerations Planning strategies for individuals and businesses Common pitfalls and audit considerations
ACPEN: Eliminating Busy Season: Transforming Your Practice to Year- Round Advisory Services
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TBD
8.0 Credits
Member Price: $250
Limitations of the traditional busy season model Building a year-round advisory practice Transitioning existing clients Attracting higher-value clients Integrating tax, financial, and estate planning Workflow restructuring and operations Pricing and value communication Implementation challenges
ACPEN: Reclaiming Your Energy - 3 Keys to Control Your Chaos and Boost Resilience
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TBD
1.0 Credits
Member Price: $39
Leadership Professional Development Time Management
ACPEN: S Corporation Essentials: Stock & Loan Basis Reporting
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TBD
2.0 Credits
Member Price: $89
Basis of stock and debt Form 1040, Schedule E Shareholder basis of indebtedness Limitation of deduction of losses AAA and distributions
ACPEN: State Tax Nexus: Frequently Awkward Questions
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TBD
2.0 Credits
Member Price: $89
Frequently asked questions about income tax and sales tax nexus New developments Key factors in reviewing potential nexus consequences Nexus road trip to eight large states Tax impacts of remote work Free, multistate resources
ACPEN: Strategic Use of Trump Accounts: Planning Opportunities for Tax Professionals
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TBD
2.0 Credits
Member Price: $89
Overview of Trump Account structure and purpose Eligibility and contribution limitations Tax treatment and reporting considerations Planning strategies for individuals and businesses Common pitfalls and audit considerations
ACPEN: The Commonsense Approach to Auditing for Fraud
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TBD
3.0 Credits
Member Price: $89
Occupational Fraud Professional Skepticism Fraud Indicators Error vs. Fraud Fraud Risk Fraud Hypothesis Development Fraud Intent
ACPEN: Qualified Business Income (QBI) Deduction (§199A) – The Ins & Outs
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TBD
8.0 Credits
Member Price: $300
Detailed coverage of calculating the combined qualified business income amount (i.e., QBI component and REIT/PTP component) Determine what trade or businesses under §162 are eligible for the QBI deduction (i.e., rentals and specified service trades or businesses (SSTB)) Discuss how the 20% QBI deduction (i.e., QBI component) is subject to a wage/capital limitation and SSTB income is phased-out for taxpayers with taxable income above the inflation adjusted threshold amounts Walk through the simplified QBI Form 8995 (i.e., taxpayers below the TI threshold amounts) and detailed Form 8995-A and related schedules Determine what wages and unadjusted basis immediately after acquisition (UBIA) are for those subject to the wage and capital limitations Look at what the definition of QBI is and what items are effectively connected with that trade or business (i.e., self-employment tax, health insurance, retirement plans) Review the aggregation rules for the QBI computation and both the entity and individual level Walk through the reporting responsibilities of partnerships and S corporations to their owners on the Schedule K-1s Explain how the modifications to the net operating losses (NOLs) and §461(l) excess business loss limitations affect the QBI computation
ACPEN: Benford’s Law and Other Digital Analysis Techniques
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TBD
1.8 Credits
Member Price: $79
Benford’s Law Digital Analysis Data analytics
ACPEN: Failure to Detect Fraud and the Reasons Why
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TBD
2.0 Credits
Member Price: $89
Fraud Detection Challenges Fraud Characteristics Fraud Indicators Audit Responsibilities Fraud Risk Recognition Responding to Suspected Fraud
ACPEN: Assessing Independence Under Yellow Book
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TBD
1.0 Credits
Member Price: $39
GAO Yellowbook Ethics
ACPEN: K2’s Innovative Strategy And IT Governance
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TBD
1.0 Credits
Member Price: $39
Technology evaluation frameworks and selection processes Change management strategies for technology implementation Techniques to increase user adoption, learning, and engagement
ACPEN: Communicate Financial Concepts to Non-Accountants
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TBD
2.0 Credits
Member Price: $89
The math literacy barrier The financial literacy barrier What to say and how to say it Communicating ideas graphically
ACPEN: Cost of Capital: What It Is and How to Use It
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TBD
1.0 Credits
Member Price: $89
Find your organization's cost of debt Calculate the cost of equity Understanding your Weighted Average Cost of Capital (WACC) Interpret your cost of capital Properly use the cost of capital to make decisions Avoid common cost of capital mistakes
Surgent's Required Minimum Distributions: Compliance and Planning
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TBD
4.0 Credits
Member Price: $159
Minimum distribution requirement changes by the SECURE Act 2.0 Latest IRS guidance, including final regulations The calculation of required minimum distributions using the Uniform Life Table Required minimum distributions from multiple accounts New §401(k) rules of SECURE Act 2.0 Inherited employer retirement accounts and IRAs: Changes to spousal and non-spousal beneficiary distribution options and stretch IRAs under the SECURE Act Required minimum distributions in the year of death Roth conversions for estate planning and avoiding required minimum distributions Timing of distributions for maximum tax-free compounding Section 529 rollovers to Roth accounts under SECURE Act 2.0 Qualified charitable distributions from IRAs and the relationship between deductible IRAs and QCDs under the new anti-abuse rules. Includes SECURE Act 2.0 rollovers to CRUTs and CRATs Taxation of distributions Penalties for missed required minimum distributions and reasonable cause for abatement of penalties. Includes SECURE Act 2.0 changes