CPE Catalog & Events
ACPEN Signature 2026: S Corporations Update
-
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
-
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
-
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
-
TBD
1.0 Credits
Member Price: $39
Technology Cybersecurity
The Hardest Ethical Dilemma! Why Revenge Will Always Backfire, featuring Bob Mims and Don Minges
-
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
-
TBD
1.2 Credits
Member Price: $39
Accounting Finance Procurement
The Controllership Series - The Role of the Controller in ESG
-
TBD
1.5 Credits
Member Price: $59
Accounting Finance SG Operations
Creating Terrific Equity Compensation Plans: Beware of the Pitfalls
-
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
-
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
-
TBD
2.2 Credits
Member Price: $79
Like-kind exchanges (LKE) Qualified third party intermediaries (QI)
Becoming Conflict Competent
-
TBD
2.0 Credits
Member Price: $89
Major topics covered in this course include:Levels of conflictStrategies to de-escalate conflictDistinction between miscommunication and conflictResponses to conflictTactics to address, rather than avoid, conflict
Cost and Pricing Models: Boost Your Bottom Line
-
TBD
2.0 Credits
Member Price: $79
Cost Accounting Activity-based Costing
What Every CPA Should Know About Fraud 25-26
-
TBD
4.0 Credits
Member Price: $175
How is fraud detected The role of external auditors in finding fraud Revenue recognition issues Corrupt management Data mining Physical and biometric controls
Business Longevity: Stabilize, Strengthen, and Succeed
-
TBD
4.0 Credits
Member Price: $129
Business Management Strategic Planning The role of AI in Business
Comprehensive Accounting and Financial Reporting Update
-
TBD
4.0 Credits
Member Price: $149
The major topics covered in this class include:CECL for nonfinancial institutions.Accounting for Paycheck Protection Program loans.Accounting for web-hosting services.Revenue recognition.Leases.FASB projects in progress.
Comprehensive Pass-Through Owners? Basis and Distribution Rules 25-26
-
TBD
8.0 Credits
Member Price: $329
Understand the four loss limitation rules applied on the owner s individual income tax return (i.e., basis, at-risk, passive, and excess business loss limitations) Determine how to calculate an owners initial tax basis of his pass-through entity Learn how to correctly make annual adjustments to a pass-through owners tax basis Identify what constitutes a debt basis for an S corporation shareholder Learn the tax ramifications of repaying loans to S corporation shareholders
Estate Planning: A Comprehensive Overview 25-26
-
TBD
8.0 Credits
Member Price: $329
Intestate succession and probate administration Holding title to assets Lifetime asset transfers and testamentary asset transfer planning Structures to avoid or minimize transfer taxes Living trusts, including A-B and A-B-C, life insurance trusts, terminating irrevocable trusts, use of trust protectors, trust administration during incapacity and post-mortem
SSARS Codification: Preparation, Compilation and Review 25-26
-
TBD
8.0 Credits
Member Price: $329
SSARS Codification requirements SSARS engagements: preparation of financial statements, compilation of financial statements and proforma financial information Review of financial statements Overview coverage of the amendments to the SSARS contained in SSARS 26
Titans Annual Federal Tax Planning: Business & Estate Update 25-26
-
TBD
8.0 Credits
Member Price: $329
New law provisions and guidance and tax form changes affecting business entities, tax-exempts and estates and trusts with emphasis on details of relevant energy and research credits, loss limitation and any federal law changes in 2025 Key cases and IRS and FTB guidance affecting partnerships, LLCs, C corporations, and S corporations Employment taxes and worker classification matters Accounting method developments Tax credits updates Federal and California The state of California and multistate significant developments, including nexus and sourcing Expired and expiring provisions Inflation-adjusted amounts for 2026
ChatGPT and Advanced Accounting Research
-
TBD
2.0 Credits
Member Price: $89
The major topics that will be covered in this course include:The accounting research transformation: Comparing Google vs. AI methodologiesAI ecosystems and specialized models for accounting applicationsAdvanced prompt engineering techniques for financial and tax researchAI-powered search engines and deep research platforms for accounting professionals AI as an ideation and thinking partner for complex accounting problems Specialized accounting research tools and AI superstoresPersona priming and P&P stacking methodologies for optimal AI interactionsEthical considerations and limitations of AI in accounting researchThe compliance chess effect: AI's impact on tax planning and regulatory responseAI-driven automation for regulatory updates and compliance monitoring