CPE Catalog & Events
ACPEN: 2026 Spring Tax Update for Individuals with Steve Dilley
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TBD
4.0 Credits
Member Price: $149
Tips, overtime, car loan interest, and senior deduction developments Recent legislative developments, cases and rulings impacting individual taxpayers Federal Disasters—tax deduction options Individual income items, itemized deductions and credits Updated tax rate schedule and other inflation adjusted items Implications for self-employed taxpayers of various legislation
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: Cash Conversion Cycle: Tool and Techniques
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TBD
2.0 Credits
Member Price: $89
Understanding the timing elements of your day’s working capital The impact of inventory on the Cash Conversion Cycle How vendors and customers can help your cash conversion cycle Planning and forecasting for a healthy cash flow Assorted management tips to control the Cash Conversion Cycle
ACPEN: New Tips and Overtime Tax Rules: Compliance and Best Practices
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TBD
1.0 Credits
Member Price: $39
Updated OBBA guidance on tip reporting and allocation Qualifying tip requirements Self-employment and qualified tips Employer and employee tax responsibilities for tipped wages Overtime pay deduction Tip and overtime information returns
ACPEN: Form 7203 - How to Calculate Shareholder Basis
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TBD
2.0 Credits
Member Price: $89
Introduction to Form 7203 and its purposes Mechanics of completing Form 7203 accurately Strategies for reconstructing shareholder basis Loss limitations under I.R.C. §461 At-risk rules and limitations for S Corporation shareholders Documentation requirements for shareholder basis Common errors in calculating and reporting basis Best practices for maintaining and reporting shareholder basis
ACPEN: Relationship Between Ethics, Morality, and the Law
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TBD
2.0 Credits
Member Price: $85
Meaning of morality and ethics The variation Distinguishing factors Theories of Jonathan Haidt Milgram experiment Authoritarian behavior and ethics Ethical authority? Conflicts
ACPEN: Building Your Personal Net Worth: Invest in Your Future
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TBD
1.0 Credits
Member Price: $89
Why people who appear wealthy may be living paycheck to paycheck Why a millionaire may be living in the ordinary house next door Early and mid-career strategies for accumulating wealth Where and how to invest your money Why fees and commissions should concern you Strategies for buying stocks, mutual funds and ETFs
ACPEN: The Hardest Ethical Dilemma! Why Revenge Will Always Backfire, featuring Bob Mims and Don Minges
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TBD
1.0 Credits
Member Price: $39
The quest for fairness Human nature Our natural reaction Selfishness Conflicts of interest Equity Justice How is the Golden Rule misused? The allure of revenge and how it destroys? Understanding rationalizations How the “Integrity and Objectivity Rule” will lead to better decisions?
ACPEN: How to Choose the Right Business Entity for Your Client
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TBD
2.0 Credits
Member Price: $89
Recent tax legislation and developments related to choice of entity - such as sole proprietorships, single member LLCs, partnership/LLCs, S corporations, and C corporations Impact of the Section 199A deduction Ramifications of the C to S election and the S to C election; Corporate tax rate to individual tax rate comparison examples Other related topics
ACPEN: Devious Ethics: Avoiding Snakes in Suits
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TBD
2.0 Credits
Member Price: $89
Discuss psychopathy's symptoms Review accounting professional ethics standards for dealing with a boss, co-worker or client who is breaking the rules Look at precautions you should take when considering a new boss or employee Help identify someone who might con you or your company
ACPEN: Cybersecurity & IT Risk for IT Auditors and Financial Auditors
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TBD
3.0 Credits
Member Price: $109
Cybersecurity IT Risk Governance IT Security Framework(s)
Surgent's S Corporation Taxation: Advanced Issues
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TBD
4.0 Credits
Member Price: $159
Detailed rules governing basis in the shareholder’s debt and stock AAA Built-in gains incurred from the sale of assets Redemptions and liquidations Compensation planning for shareholders, including planning strategies under the SECURE Act Tax Cuts and Jobs Act of 2017 and the various stimulus acts, as applicable
Surgent's Simply Auditing Not-for-Profits Efficiently
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TBD
4.0 Credits
Member Price: $159
How distinctive funding sources, different operating purposes, and lack of ownership interests affect risk assessment and planning in the audit of a not-for-profit Key considerations and auditing procedures applied in auditing contributions, functional expenses, net assets, etc. Frequent issues arising in audits of not-for-profits (e.g., independence concerns, communicating with those charged with governance, Yellow Book audits, single audits, etc.)
ACPEN: S Corporation Preparation, Basis Calculations & Distributions – Form 1120S Schedule K & K-1 Analysis
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TBD
8.0 Credits
Member Price: $300
Extensive review of the S corporation tax laws with an emphasis on any new legislation Review the Form 1120S and discuss how items get reported on the S corporation tax return (i.e. page 1 versus Schedule K) and flow-thru to the shareholders on their schedule K-1 Analyze the Schedule K-1 line-by-line and discuss where the items get reported on the individual’s Federal income tax return and how the items affect the shareholder’s stock and debt basis Look at detailed Schedule K-1 information reporting to shareholders needed for the qualified business income (QBI) deduction, 3.8% net investment income tax and business interest expense limitations S corporation formation issues under IRC §351 Tax ramifications and reporting of distributions at the S corporation level including when the S corporation has prior C corporation earnings and profits (E&P) Preparation of the Schedule M-2 and the ordering rules for distributions out of the AAA, PTI, E&P and OAA accounts
Surgent's Advanced Audits of 401(k) Plans: Best Practices and Current Developments
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TBD
8.0 Credits
Member Price: $299
Audit requirements for ERISA §103(a)(3)(C) audits An annual update of the changes affecting 401(k) plans Compliance issues associated with eligibility and enrollments, remittances, lack of oversight, compensation, vesting, and other topics Best practices for engagement planning, internal controls, risk assessment, and detailed testing Avoiding common mistakes while performing audit procedures Plan mergers and acquisitions Common audit reporting and disclosure issues
Surgent's Fiduciary Income Tax Returns – Form 1041 Workshop with Filled-in Forms
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TBD
8.0 Credits
Member Price: $279
Classifying receipts between “income” and “corpus” under the Uniform Principal and Income Act Calculation of DNI utilizing three different methods, a “forms” method (Schedule B), a “code” method, and a “shortcut” method, utilizing a worksheet of common income and expenses Proper W-2 preparation and procedures in the year of death Taxpayer passes before taking a required minimum distribution; what must be done? Forgetful fiduciaries of simple trusts Fluctuating trusts – Simple one year, complex the next Dividing income in the year of death Overview of Subchapter J Form preparation issues – Filing requirements and line-by-line explanations of Form 1041 Taxable income of estates and trusts and expense allocation issues Specific deductions and miscellaneous itemized deductions Income in respect of a decedent The income distribution deduction calculation Relation of principal and income law to DNI Understanding how to handle capital gains and losses Allocating tax items to beneficiaries: another K-1 Other considerations: excess deductions on termination Comprehensive DNI case study, with principal (cost and FMV) and income reconciliation Comprehensive trust and estate case studies, with filled-in forms
The Best Federal Tax Update Course by Surgent
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TBD
8.0 Credits
Member Price: $299
Comprehensive coverage of the One Big Beautiful Bill Act Review of key components of President Trump's tax bill, including a tip income exemption, overtime pay relief, Social Security tax exemption, auto loan interest deductibility, SALT deduction modifications, a lower corporate tax rate, restoration of 100% bonus depreciation, immediate R&D expensing, and permanent extension of select TCJA provisions Tariff policy and implementation - analyze the use of tariffs as a fiscal and trade policy tool Digital assets and tax implications - understand the new Form 1099-DA for reporting digital asset transactions, along with updated IRS guidance on cryptocurrencies, NFTs, and broker responsibilities Artificial intelligence - discover how AI and generative tools are transforming tax practices, as well as how the IRS is leveraging AI to enhance audit selection Form 1099-K reporting requirements - understand the evolving IRS thresholds and rules for third-party payment platforms Sale of Passthrough Entity Interests and Net Investment Income Tax - analyze the tax implications of selling interests in passthrough entities, including relevant examples, and how the Net Investment Income Tax (NIIT) applies to these transactions The Gig Economy - examine key tax implications for gig workers, including Independent Contractor vs. Employee classification challenges, reporting responsibilities, and the impact of the 2024 Department of Labor Final Rule on worker status Timely coverage of breaking tax legislation Practice aids, including all the numbers applicable for the current year -- inflation-adjusted amounts, mileage rates, retirement contributions, and more Advanced practice, reporting, and other issues intertwined with advanced planning and discussion ideas
ACPEN: Hiring Remotely: Using Personality Assessments for Better Hiring Decisions
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TBD
1.0 Credits
Member Price: $39
Remote Hiring Best Practices Personality Assessments in Hiring Effective Integration of Personality Assessments Minimizing Bias and Ensuring Cultural Fit
ACPEN: Performance Auditing Made Easy
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TBD
1.5 Credits
Member Price: $79
Performance audit standards Performance audit types Performance audit objectives