CPE Catalog & Events
Tax Practice Standards
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TBD
2.0 Credits
Member Price: $79
Treasury Circular 230 AICPA Statements on Standards for Tax Services (SSTS) Internal Revenue Code (IRC) Common law
Ethics Based Leadership for Women
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TBD
2.0 Credits
Member Price: $89
The major topics covered in this class include:The State of Women in Leadership in the United StatesLeadership DefinedVirtue EthicsInternal and External Challenges for Women in LeadershipCreating a Culture of Safety and Caring
Ethics, Tax Practice & The Cannabis Industry
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TBD
2.0 Credits
Member Price: $79
Ethical challenges in the cannabis industry Circular 230 and its application Federal case law and cannabis-related tax disputes Preparer due diligence in cannabis tax scenarios State vs. federal legal conflicts in tax reporting IRS Office of Professional Responsibility guidance Board of Accountancy standards and enforcement Risk management for cannabis-related tax clients
Form 1120S - Preparation and Analysis
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TBD
2.0 Credits
Member Price: $79
S corporation taxation fundamentals Income and deductions for S corporations Shareholder basis calculation Reporting requirements for Form 1120S Advanced tax planning strategies
Surgent's Guide to the AICPA Quality Management Standards
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TBD
2.0 Credits
Member Price: $99
Quality management standards SAS 146, SSARS No. 26, and SSAE 23 Risk assessment, which forms the basis of the SQM Monitoring and evaluating the SQM
Ethics - A Line in the Sand; Implications for Daily Business
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TBD
4.2 Credits
Member Price: $129
Recognize the underlying drivers of individual ethical behavior Identify the relationship between ethics and integrity Highlight ethical trends in businesses throughout the world Review high profile ethics lapses in recent years
Operations Level Internal Control
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TBD
4.0 Credits
Member Price: $149
The major topics covered in this course include:An overview of controls that drive proceduresConsiderations for procedural control developmentUnderstanding and controlling risk that arises when organizations change
Partnership & LLC (Form 1065) - Formation to Liquidation
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TBD
8.0 Credits
Member Price: $300
Extensive review of the partnership tax laws with an emphasis on any new legislative changes Overview of different forms of business entities including the check-the-box regulations Formation issues including the mandatory allocation of the §704(c) pre-contribution gain or losses back to the contributing partner/member Schedule K and K-1 – separately stated versus non-separately stated income and expense items Detailed Schedule K-1 reporting including the 20% qualified business income (QBI) deduction and 3.8% net investment income tax Calculating the tax and §704(b) book capital accounts Substantial economic effect requirement to have special allocations to the partners/members Allocation of recourse & non-recourse debt on K-1s Guaranteed payment issues and tax treatment of fringe benefits Self-employment tax issues and pitfalls Tax treatment of distributions – cash versus non-cash & liquidating versus non-liquidating Sales and liquidations (redemptions) of partnership interests §754 optional basis adjustments and mandatory adjustments
Partnership Preparation, Basis Calculations & Distributions - Form 1065 Schedule K & K-1 Analysis
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TBD
8.0 Credits
Member Price: $300
Extensive review of the partnership tax laws with an emphasis on any new legislative changes Review the Form 1065 to learn how income statement items get reported on the partnership/LLC tax return (i.e., page 1 versus Schedule K) and flow-thru to the partner/members on 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 partner/member’s outside basis Look at detailed Schedule K-1 information reporting to partners/members needed for the qualified business income (QBI) deduction, 3.8% net investment income tax and business interest expense limitations Formation issues including the mandatory allocation of the §704(c) pre-contribution gain or losses back to the contributing partner/member Calculating the tax and §704(b) book capital accounts Reporting recourse and non-recourse debt on the Schedule K-1Tax ramifications and reporting of cash and non-cash distributions including disproportionate distributions of “hot assets” Overview of the §754 election for optional basis adjustments triggering §743 (transfer of interests) and §734 (distributions)
Estate and Financial Planning for the Older Client
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TBD
8.0 Credits
Member Price: $225
Medicare and Health Insurance Options Life Insurance Strategies for Elders Social Security Planning Considerations Medicaid Planning and Trusts Retirement Account Optimization Techniques Tailored Estate Planning for Older Clients Long-Term Care and Housing Alternatives Gifting Strategies in Estate Planning Unique Financial Challenges of Aging Clients
ACPEN Signature 2026: S Corporations Update
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TBD
8.0 Credits
Member Price: $250
Making the S election. Per share per day accounting rules. Revenue procedures for curing various errors that can adversely affect S status. Regulatory safe harbors for routine commercial agreements. Employment tax issues.
Surgent's Advanced Critical Tax Issues for S Corporations
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TBD
8.0 Credits
Member Price: $279
Final regulations on “eligible terminated S corporations” (ETSCs) Cases, rulings, and tax law changes affecting S corporations Compensation planning in S corporations, including limitations in a family-controlled business; self-employment tax issues, including IRS efforts to address underreporing of S corporation officer compensation Use of redemptions: still some advantages Planning for the liquidation of an S corporation Tax issues for family ownership of S corporation stock Impact of the tax on net investment income on sales of S corporation stock Stock basis: Loss limitations, AAA, and distribution issues in depth Debt basis: what the regulations on back-to-back loans mean to investors Estate planning for S corporation shareholders, including buy-sell agreements, QSubs, ESBTs, and uses of life insurance Built-in gains: the 5-year recognition period S corporation structuring: one class of stock Methods of accounting Legislation on mortgage interest reporting, basis, statute of limitations, and tax return due dates
Ethics: 10 Crucial Qualities of High Character CPAs
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TBD
2.0 Credits
Member Price: $89
The major topics covered in this class include:Discover why the ten crucial qualities of high-character CPAs are essential to your successLearn how to evaluate these qualities in job candidates and why you must do so
Mastering The Three Pillars of Cybersecurity: Exploring the Technology Pillar
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TBD
1.0 Credits
Member Price: $39
Technology Cybersecurity
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?
The Controllership Series - The Controllers Role in Procurement Function
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TBD
1.2 Credits
Member Price: $39
Accounting Finance Procurement
The Controllership Series - The Role of the Controller in ESG
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TBD
1.5 Credits
Member Price: $59
Accounting Finance SG Operations
Creating Terrific Equity Compensation Plans: Beware of the Pitfalls
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TBD
2.0 Credits
Member Price: $79
Why most equity compensation plans fail? Complexity of GAAP accounting for equity compensation plans Tax implications of equity compensation plans Who and how an equity compensation plan should be administered? Compliance issues to consider Recommendations to design a better equity compensation plan
Topic 842: FASB's Lease Accounting Standard Update
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TBD
2.0 Credits
Member Price: $79
What is a lease? Recognition and measurement of lease assets and liabilities Impact on lessors and lessees Disclosures and transition rules Effective dates
Like-Kind Exchanges
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TBD
2.2 Credits
Member Price: $79
Like-kind exchanges (LKE) Qualified third party intermediaries (QI)