CPE Catalog & Events
Surgent's Schedules K-2 and K-3: Preparation of Forms
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TBD
2.0 Credits
Member Price: $99
How to read and complete Parts II and III for Foreign Tax Credit Understand attachment requirements in Part I Practical tips on how to tackle Parts IV and IX for corporate partners How to correctly fill out Part X for foreign partners Comprehensive examples for operating, real estate rental, and investment partnerships with filled-in sample forms
Surgent's The Road Ahead: Critical OBBBA Changes Impacting Accounting and Finance Professionals
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TBD
2.0 Credits
Member Price: $119
Marginal tax rates effective in 2025 and beyond The QBI deduction Qualified residential interest Child Care Credit Miscellaneous itemized deductions, including the educator deduction Rollovers from 529 plans to ABLE accounts Additional expenses treated as qualified higher education expenses for purposes of 529 accounts Termination of credits for environmentally clean autos and expenditures Other timely topics
Surgent's Update on the SECURE 2.0 Act
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TBD
2.0 Credits
Member Price: $99
Mandatory automatic enrollment for new plans Part-time worker eligibility expansion Higher catch-up limit to apply at age 60, 61, 62, and 63 Change in the credit for small employer pension plan startup costs $2,000 saver’s match Changes in pooled employer plans Multiple employer 403(b) plans Increase in age for required beginning date for mandatory distributions Indexing IRA catch-up limit Treatment of student loan payments as elective deferrals for purposes of matching contributions Application of credit for small employer pension startup costs to employers who join an existing plan Small immediate financial incentives for contributing to a plan Withdrawals for certain emergency expenses Starter 401(k) plans for employers with no retirement plans Recovery of retirement plan overpayments Tax treatment of IRAs involved in a prohibited transaction Clarification of substantially equal periodic payment rule
ACPEN: The Essential FASB Update with Renee Rampulla
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TBD
4.0 Credits
Member Price: $149
Hot GAAP topics Income Tax Disclosures Crypto Assets Governmental Grants Interim Reporting Lease Standard Post Implementation Review
ACPEN: Estate Planning for Today and Beyond
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TBD
8.0 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
Surgent's Handbook for Mastering Basis, Distributions, and Loss Limitation Issues for S Corporations, LLCs, and Partnerships
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TBD
8.0 Credits
Member Price: $279
Timely coverage of breaking tax legislation Applicable coverage of any basis considerations within any recent tax legislation Passthrough basis calculations required as attachments to certain individual returns Executor’s form for disclosing basis in certain distributed property; what about the basis of a property distribution from a trust? How §179 limitations affect basis and how tax-benefit rule is applied Basis implications of personal assets converted to business use How to calculate basis of inherited qualified and joint tenancy property Tax basis capital account reporting requirements S corporations: Beware of final IRS regulations regarding “open debt”; determine how to calculate basis; worksheets are included; understand the effect of stock basis and debt basis and IRS’s recent focus on “at-risk basis” for shareholders; recognize how AAA applies or doesn’t apply to S corporations; learn to apply the complex basis ordering rules and special elections that can have a big tax result; discuss loss limitation rules in depth; when you can have a taxable dividend in an S corporation; understand distributions of cash and property; understand the post-termination transition rules, and temporary post-termination rules for eligible corporations, which will be important for S corps returning to C corps LLCs and partnerships: Learn the detailed rules of §704 for preventing the shifting of tax consequences among partners or members; learn to calculate basis under §704 & for “at-risk” under §465; recognize how recourse, nonrecourse, and qualified nonrecourse debt can create significantly different tax results; learn the difference between basis and “at-risk basis”; review §754 step-up in basis rules; the economic effect equivalence test or “dumb-but-lucky” rule; learn to apply the complex rules of distribution of cash vs. property, and the basis treatment of charitable contributions and foreign taxes paid
ACPEN: Unleashing Creativity in the Workplace
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TBD
1.0 Credits
Member Price: $39
The Power of Creativity in the Workplace The Three Types of Creativity: Imagination, Creativity, Innovation Benefits of Creativity: Purpose, Productivity, Performance Applications of Creativity: Individual, Team, Organizational Culture Creative Problem-Solving Techniques (Mind Mapping, Visual Thinking) Whole Brain Thinking: Integrating Left & Right Brain Functions Creating a Culture of Innovation Measuring and Implementing Creativity for Growth
ACPEN: Ethical Situations – What to do When?, featuring Allison McLeod and Don Minges
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TBD
1.0 Credits
Member Price: $39
Intentions versus results. Is using the ‘Threats Based Approach’ always the best? What is, “The clean hands rule,” and how does it apply to Ethics? Situations where Ethics is not black-and-white.
ACPEN: K2's Stop Wasting Time In Excel
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TBD
2.0 Credits
Member Price: $89
New Excel features that can enhance your efficiency, accuracy, and productivity Legacy Excel features that can save you time Options for integrating AI into Excel Data manipulation features in Excel
ACPEN: SAS 145: Modern Risk-Based Auditing
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TBD
2.0 Credits
Member Price: $89
Introducing SAS 145 Revisiting audit risk Risk assessment in the SAS 145 Era Analyzing SAS 145 Documentation requirements
ACPEN: The New AICPA Statements on Standards for Tax Services
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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: Best-in-Class Internal Controls: Best Practices for Finance Professionals
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TBD
2.0 Credits
Member Price: $85
Define and explore the basic concepts, myths and facts of internal controls Examine typical control types Identify why controls fail Identify a framework to develop the right balance of internal controls Discuss Internal Controls in the Digital Age Examine the variances and considerations of automated vs. manual controls Evaluate the concept of IT controls
ACPEN: Strategic CFO – Developing Strategy and the Why
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TBD
2.0 Credits
Member Price: $89
What strategy really means and who is involved in developing it Common reasons strategic plans fail and how to avoid them Cost leadership, differentiation, and niche strategies Using metrics, KPIs, and the Balanced Scorecard to measure success The role of non-financial drivers in financial performance Benchmarking and competitive analysis Aligning mission, culture, and strategy Case discussions on strategy execution and performance measurement
How to Review Financial Statements 26-27
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TBD
4.0 Credits
Member Price: $175
Practice reviewing financial statements Financial statement case studies
ACPEN: S Corporation Essentials: Review & Update
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TBD
4.0 Credits
Member Price: $149
Recent tax legislation, rules, and developments impacting S-corporations S corporation shareholder basis in stock and debt S corporation open account debt Limitation of deduction of losses AAA and distributions
ACPEN: Avoiding Peer Review Deficiencies and Professional Liability in Public Accounting
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TBD
4.0 Credits
Member Price: $149
Differentiating risks faced when performing various levels of professional services, such as audits, reviews, compilations, preparing financial statements, bookkeeping, tax return preparation, and similar Best practices for preventing quality control concerns that could lead to peer review deficiencies or malpractice claims Establishing an understanding with the client to minimize misunderstandings as to the nature and scope of engagements Explain situations when independence should be appropriately safeguarded when performing nonattest services
ACPEN: Shorten Month-End - Closing Best Practices
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TBD
4.0 Credits
Member Price: $149
Trends in financial statement closings including the Quick Close, Soft Close and Virtual Close Review and discuss information systems headaches that slow you down Work through examples of close cycle "time killers" and how to resolve them Get inventory and cost of sales under control Identify the improvement projects that will yield the biggest benefit
ACPEN: Optimize Your Staff's Performance
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TBD
4.0 Credits
Member Price: $149
The 4 perspectives of optimization The Two Circle Analysis. The What The How. The Leadership 10 The Fatal 13 5 thoughts for a healthy work environment
Comprehensive Update: FASB, AICPA (SAS, SQMS, SSARS & Ethics) 26-27
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TBD
8.0 Credits
Member Price: $329
ASU effective in 2024 and beyond Recent SAS Selected ethics interpretations
Federal Tax Update: Individual Form 1040 26-27
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TBD
8.0 Credits
Member Price: $329
Review of recent federal legislation and administrative rulings Review of recent modifications to tax forms Review of small business tax law and administrative update changes Review of retirement plan changes Overall review of tax practice and procedures