CPE Catalog & Events
ACPEN: Cash Management: Strategies for Long-Term Success
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TBD
2.0 Credits
Member Price: $89
Developing short-term cash flow projections How do we assure adequate cash availability without having idle cash? Take advantage of your bank’s cash management services Working capital loans Controlled disbursement accounts Sweep accounts and other short-term investments ACH transactions Direct transfers Lock boxes Credit and collections Reconciliation frequency Managing cash short-falls
ACPEN: Leaders Eat Last. Why? 1 Hour Session
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TBD
1.0 Credits
Member Price: $39
Why building trust is essential How trusting relationships makes us more effective Steps to build trust
ACPEN: Everyday Ethics: Ethics is Everywhere, All the Time! featuring Richard A. Karwic and Don Minges
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TBD
1.0 Credits
Member Price: $39
Be careful of; Whom you trust, and What you easily dismiss. Beware of our internal biases. What are your biases? The need to consider situations from multiple perspectives.
ACPEN: Effective Communication Skills
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TBD
1.0 Credits
Member Price: $39
Communication Confidence Leadership
ACPEN: AICPA Statements on Standards for Tax Services: Ethical Considerations
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TBD
2.0 Credits
Member Price: $89
Review of the new AICPA Statement on Standards for Tax Services Reorganization of SSTS by type of work performed Discuss new standards on data protection, reliance on tools and representation of tax clients before taxing authorities
ACPEN: K2’s Expense Reporting Automation
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TBD
2.0 Credits
Member Price: $89
Overview of selected expense and corporate credit card reporting and management platforms Major fraud schemes associated with expense reporting Extracting and importing transaction data from bank feeds and matching to receipts
ACPEN: Analytical Procedures: Practical Applications and Standards
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TBD
2.0 Credits
Member Price: $89
Analytical procedures in audit and review engagements Practical examples and illustrations of analytical procedures The order of operations for accomplishing analytical procedures
ACPEN: Common Sense CFO: Decoding and Mitigating Internal and External Risks
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TBD
2.0 Credits
Member Price: $89
Defining risk as it impacts organizations Understanding external and internal risks Examples of these risks How do we identify and assess? What can be done about the risks? Developing a risk mitigation strategy Monitoring and mitigating risk
ACPEN: Accounting for the Gig Economy
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TBD
2.0 Credits
Member Price: $89
Characteristics unique to the gig economy Independent contractor and employee classification considerations Recordkeeping considerations for independent contractors Accounting and reporting issues for gig economy participants Audit and attestation for clients who participate in the gig economy Tax and regulatory considerations The CPA as a trusted advisor for independent contractors
ACPEN: Like-Kind Exchanges
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TBD
2.2 Credits
Member Price: $89
Like-kind exchanges (LKE) Qualified third party intermediaries (QI)
ACPEN: Better Business Writing: Improve Your Speed and Quality
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TBD
2.0 Credits
Member Price: $89
Writing Communications
ACPEN: Advanced IT Audit & Real-World Testing
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TBD
3.0 Credits
Member Price: $109
Information Technology General Controls (ITGC) Testing Audit Execution Workpapers
Surgent's Taxation of Partnership Distributions and Sales of Partnership Interests
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TBD
4.0 Credits
Member Price: $159
Types of partnership distributions Liquidating partnership distributions Basis of property distributed by a partnership Special basis adjustments under Section 732(d) Abandoned and worthless partnership interests Section 751(a) exchange Transactions between partners and their partnerships Disguised sales Section 736(a) and (b) payments
ACPEN: IRAs – Contributions & Distributions for Traditional, Roth, SEP & SIMPLE IRAs
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TBD
8.0 Credits
Member Price: $300
An emphasis on newly enacted tax legislation affecting IRAs including the NEW final required minimum distribution (RMD) regulations Contribution limits to and tax treatment of distributions from Traditional, Roth, SEP and SIMPLE IRAs Deductible phase-out limits for Traditional IRA contributions for taxpayers that are active participants in qualified retirement plans Roth IRA contribution phase-out limits as well as tax-free qualified distributions Planning opportunities for conversions to ROTH IRAs Rollover rules to/from different retirement accounts and the one-rollover-per-year limitation The different options of receiving IRA distributions before age 59 ½ and avoiding the 10% early distribution penalty (including substantially equal periodic payments) The required minimum distribution (RMD) rules from IRAs needed to avoid the 50% penalty after the account owner turns age 72 or dies The tax ramifications of spouse and non-spouse beneficiaries and how this affects the RMD calculation after the account owner’s death Overview of health savings account (HSA) eligibility rules, contribution limits and distribution rules
ACPEN: K2’s Excel Essentials For Staff Accountants
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TBD
8.0 Credits
Member Price: $250
Best practices for creating and working with Excel workbooks Effectively using Excel functions when creating formulas The importance of PivotTables in modern reporting environments Best practices for formatting your workbooks
Surgent's Annual Tax-Planning Guide for S Corporations, Partnerships, and LLCs
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TBD
8.0 Credits
Member Price: $279
Update on latest cases, rulings, and regulations including the final regs Provisions of Revenue Procedure 2022-19: Relief for S corporations Legislative update on retirement plan changes of the SECURE Act 2.0 How to handle liabilities of LLCs Planning opportunities and pitfalls in determining basis and amounts at risk -- recourse and nonrecourse debt issues for LLCs, and much more Section 199A pass-through deduction planning Partnership planning -- Structuring partnership distributions and transfers of interests Optional basis adjustments -- §§754 and 732(d) Planning for the utilization of §179 and for the scheduled phase out of bonus depreciation Basis, distribution, redemption, and liquidation issues of S corporations Compensation in S corporations Sale of a partnership -- the best planning concepts What you need to know about family pass-throughs -- Estate planning, family income splitting, and compensation planning Partnership and LLC allocations A brief look at possible future changes to the taxation of pass-through entities The who, what, when, where, and how of the new FinCEN BOI reporting requirements
Surgent's Partnership and LLC Core Tax Issues From Formation Through Liquidation
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TBD
8.0 Credits
Member Price: $279
Reporting requirements for Schedules K-2 and K-3 Capital account reporting requirements Schedule K-1 reporting for §743 adjustments Schedule K-1 reporting for §704 gains and losses Comprehensive case on partnership/partner application of the business interest deduction Section 704(b) basis versus tax basis for capital accounts Detailed rules of §704 for preventing the shifting of tax consequences among partners or members Unreasonable uses of the traditional and curative allocation methods Layers of §704(c) allocations Treatment of recourse versus nonrecourse debt basis How to calculate basis limitations and the implications on each partner’s own tax return How §179 limitations affect partnership/LLC basis Regulations for handling basis step-ups under §754 elections and mandatory adjustments under §743 and §734 for partnerships that have not made a §754 election Subsequent contributions of property with §754 adjusted basis to another partnership or corporation Capital account adjustments in connection with admission of new members Special allocations and substantial economic effect LLCs and self-employment tax to members Distributions – current or liquidating, cash or property, and the substituted basis rule Termination and liquidation of an LLC
The Best S Corporation, Limited Liability, and Partnership Update Course by Surgent
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TBD
8.0 Credits
Member Price: $299
Discussion of key individual provisions of the One Big Beautiful Bill Act, such as TCJA provisions made permanent, new tip income deduction, new overtime pay deduction, Trump accounts, and the expanded SALT cap Comprehensive coverage of business provisions of the One Big Beautiful Bill Act, including but not limited to: Bonus Depreciation made permanent Increased §179 deduction Changes to §174 R&E Expenditures Changes to §163(j) Form 1099/1099-K changes Qualified Small Business Stock Exclusion Excess Business Loss Limitation Section 1244 Small Business Stock and Section 1202 Qualified Small Business Stock treatment and applicability Principles and considerations for nonresident withholding, composite payments, and passthrough entity taxes Partnership Distributions, Form 7217, and S Corporation Redemptions Thinking beyond §163(j) -- Interest Allocation Rules, Original Issue Discount, Applicable High Yield Discount Obligations, Convertible Corporate Debt Instruments, and Debt-Financed Distributions Timely coverage of breaking tax legislation Selected Practice and Reporting Issues: What’s new? A review of recent cases and tax law changes and IRS guidance affecting S corporations, partnerships, limited liability companies, and limited liability partnerships Decentralized Autonomous Organizations (DAOs)
ACPEN: The Psychology of Fraud
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TBD
1.5 Credits
Member Price: $79
Fraud Fraud Triangle
ACPEN: Navigating IRS : Responding to IRS Notices & Letters
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TBD
2.0 Credits
Member Price: $89
Types of IRS letters: audits, collection, balance due, unreported income How to respond to CP2000, CP14, CP75, CP504, and other notices Steps to take upon receiving a letter: deadlines, records, prep Penalties and interest associated with non-response Sample response structure and real-life examples Documentation and tracking practices for correspondence Common mistakes and how to avoid them AI-supported correspondence management and ethical considerations