CPE Catalog & Events
Surgent's Top 20 Questions Advisors Ask About the SECURE Acts and Other IRA Rules
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TBD
2.0 Credits
Member Price: $99
529 to Roth: who, what, when, and how SECURE Act 1.0 and the 10-year rule Roth IRA beneficiary options Where the stretch IRA really ends The new limitations for spouse IRA beneficiaries The new spouse options for spouse beneficiaries New RMD rules for Roth 401(k)s Overriding the 10-year rule for an eligible designated beneficiary How the age of death affects beneficiary options The new early distribution penalty exceptions Rollovers vs. transfers for spouse beneficiaries Qualified charitable distributions (QCDs) for owners and beneficiaries The “at least as rapidly” (ALAR) rule New reduced rate for excess accumulation penalty on RMD failures How to avoid unlimited accrual of the 6% excise tax How to avoid unlimited accrual of the 25% excise tax Clarifying the definition of disability for an exception to the 10% additional tax The new starting ages for RMDs Designated vs. eligible designated beneficiaries and their options Catch-up contributions for ages 50 and over Catch-up contributions for ages 60 to 63 When the 60-day deadline is missed When the one-per-year rollover limit is about to be broken Retaining qualifications for exceptions to the 10% additional tax
K2's AI — Better Prompts, Better Results 26-27
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TBD
1.0 Credits
Member Price: $55
Components of effective AI prompts The pros and cons of a single large prompt versus multiple small prompts Using prompts to format AI-generated output
ACPEN: Revenue Recognition Topic 606 - Identify the Contract Part 1
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TBD
1.2 Credits
Member Price: $39
Revenue Recognition
ACPEN: Budget Mastery: The Human Side of Budgeting-Navigating People's Issues with 360 Insight
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TBD
2.0 Credits
Member Price: $89
Understanding your own leadership tendencies and applying them to your strengths? Understanding core personality types Learning what type of person you are? Managing and coping with the budget team Effectively dealing with the A, B, C and other players?
ACPEN: K2's Taking A Fresh Look At Teams
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TBD
2.0 Credits
Member Price: $89
How Teams got to where it is today Major components in Teams Collaboration options Extending Teams functionality
ACPEN: Metrics Which Every CFO, Controller and CPA Advisor Should Know
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TBD
2.0 Credits
Member Price: $89
Overview of financial metrics Ratios versus key performance indicators Purpose and use of metrics Balance sheet metrics Cash flow and liquidity metrics Profitability metrics Operational metrics Use of metrics in analysis
ACPEN: 2026/27 Not-for-Profit Accounting & Auditing Update
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TBD
4.0 Credits
Member Price: $149
Accounting Standards Updates (ASUs) affecting not-for-profit organizations Introduction to and comparison of the International Non-Profit Accounting Standard (INPAS) U.S. GAAP considerations for NFP financial reporting AICPA auditing and attestation updates Quality management: monitoring and remediation responsibilities Updates to SSAEs, SSARSs, and group audits
ACPEN: K2’s Mastering Advanced Excel Functions
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TBD
4.0 Credits
Member Price: $149
Powerful new functions and features in Excel, such as XLOOKUP and Dynamic Arrays How to use "legacy" features and functions such as AGGREGATE Creating effective forecasts in Excel
ACPEN: What to Do When Clients Attempt to Fudge the Numbers on Their Tax Returns
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TBD
2.0 Credits
Member Price: $79
Should Tax Practitioners be Skeptical? Professional Skepticism as Diligence Educating Clients About Their Risks, and Your Risks Case Studies Involving Client Attempts to Fudge the Numbers
ACPEN: Advanced Cost Accounting: Eliminate Calculation Distortions
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TBD
2.0 Credits
Member Price: $89
Cost Accounting
ACPEN: Depreciating & Expensing Business Assets
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TBD
2.0 Credits
Member Price: $89
Recent tax legislation, rules and developments related to capitalization and depreciation Qualified improvement property Section 179, including inflation adjustments Section 168(k) 100% bonus deduction Depreciation of automobiles, including new luxury auto limits Rev. Proc. 87-57 and MACRS ADS depreciation for electing farm and real estate business Update on recent developments
ACPEN: Common Sense CFO: Dealing with Ever Changing Accounting Standards and Strategy Demands
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TBD
2.0 Credits
Member Price: $89
Understanding the modern finance and accounting organization chart GAAP accounting changes Why so many changes? The speed of change and complexity Accepting reality Recognizing and fixing the top five accounting problems and errors Leases Revenue Management estimates Why is strategy necessary? What is strategy? The two keys to strategy? Why do some financial leaders lack strategic skills? Balancing strategy with our day-to-day roles
ACPEN: K2’s Taking Another Look At Power BI
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TBD
2.0 Credits
Member Price: $89
Getting started with Power BI Creating effective visualizations in Power BI Publishing Power BI reports to dashboards Optimizing dashboards for viewing on mobile devices
ACPEN: Ethical Practices and Responsibilities Under Circular 230
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TBD
2.0 Credits
Member Price: $89
Circular 230 (IRS) rules for conducting a tax practice Provide guidelines for registered tax return preparers and tax return preparation Contingent fees Proposed new rules addressing the evolving nature of tax practice Conflict of interest, best practices, errors and omissions, written opinion requirements Evolving rules for CPA "mobility" History and background for Circular 230
ACPEN: Cost and Pricing Models: Boost Your Bottom Line
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TBD
2.0 Credits
Member Price: $89
Cost Accounting Activity-based Costing
ACPEN: Indirect Cost Rates 2026: What Nonprofits Must Know to Build NICRA-Proof Proposals
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TBD
1.0 Credits
Member Price: $89
Impact of Fall 2025 Shutdown and DOGE on HHS Cost Accounting Services Maneuvering in the new HHS ICAS Portal What to do if your provisional indirect rate expires Thinking out of the box
Surgent's The Most Critical Challenges in Governmental Accounting Today
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TBD
4.0 Credits
Member Price: $159
The implementation of GASB No. 103 on financial reporting model improvements GASB No. 104 addressing disclosure of certain capital assets Impacts of recently applied standards, recently issued implementation guide questions, and additional GASB projects (e.g., subsequent events)
Comprehensive Passive Activity Losses (PAL) 26-27
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TBD
8.0 Credits
Member Price: $329
Overview of the four loss limitation rules and how the PAL rules interact with the other limitations Definition of a PAL including a detailed review of the 7 determining factors contained in the Treasury Regulations with a review of several recent court decisions that interpret this regulation Impact of PAL rules on real estate ownership Learn the six Nonshelterable Passive Activity (NOPA) rules that act as anti-abuse rules to the PAL rules Discuss how the PAL rules impact tax credits Discuss tax elections and planning techniques associated with PALs
ACPEN: Federal Tax Update - C & S Corporations, Partnerships & LLCs (Forms 1120, 1120S & 1065)
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TBD
8.0 Credits
Member Price: $300
Discuss the most recent business income tax legislation passed to date 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, fringe benefits and entertainment expenses Brush up on issues related to compensation, distributions, liquidations, self-employment taxes and retirement plan Look at any changes to the Forms 1120, 1120S, and 1065 and other related schedules and forms
ACPEN: K2’s Advanced Excel
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TBD
8.0 Credits
Member Price: $250
Collaboration and security techniques Tables, data models, and PivotTables Advanced formulas Data queries Creating effective visualizations