CPE Catalog & Events
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Surgent's Audits of 401(k) Plans: New Developments and Critical Issues
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TBD
8.0 Credits
Member Price: $299
Proper planning of benefit plan audit engagements and developing audit strategy while improving overall efficiency Common pitfalls in planning and detailed audit procedures Changes affecting 401(k) plans, including recently issued SASs Common mistakes as noted in peer reviews and DOL inspections
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
How to Audit Expenses & Payables
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TBD
0.0 Credits
Member Price: $89
The major topics that will be covered in this course include:The basics of auditing expenses.Accrued liabilities and other payables.Relates audit assertions, risks, and threats to the expenses and payables balances.Substantive auditing procedures to peform.
Mastering Partnership Basis: Inside and Outside Basis
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TBD
2.0 Credits
Member Price: $89
The major topics that will be covered in this course include:Explain the use of both "inside" and "outside” basis determination.How to calculate tax basis capital accounts, including when the entity is formed, including the impact of contributed property.Clarify the importance of partnership capital accounts and partnerships debt on partner's tax basis.Explanation of how basis is impacted distributions and by sale and/or liquidation of the partnership interest.Comprehensive example to illustrate the mechanics of the basis determination process.
ACPEN: The Ethics of How We Treat People; Why it Matters?
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TBD
1.0 Credits
Member Price: $39
Is it ethical to mistreat others? What are the signs and consequences of mistreatment? Why does treating people ethically matter for finance and business professionals? The consequences of mistreating people? What is the return on treating people well?
ACPEN: Addressing Misconduct
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TBD
1.0 Credits
Member Price: $39
Insubordination Personality and attitude problems Generalized disparaging comments Previously unaddressed conduct Misconduct due to mental condition Corrective action meetings and documentation Attendance control
ACPEN: Liquidity & Uncertainty Disclosures for Nonprofits
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TBD
2.0 Credits
Member Price: $89
Required disclosure related to liquidity and other significant uncertainties for fair presentation of financial statements Evaluating the need for going concern and other uncertainty disclosures in the current environment
Surgent's Key Roth IRA and Roth 401(k) Rules for Funding and Tax-free Distributions
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TBD
2.0 Credits
Member Price: $99
Funding options for Roth accounts Roth IRA contribution eligibility and income limits Enhanced catch-up contributions and age-based limits The Roth catch-up mandate for employer plans Roth 401(k) contribution rules, including catch-ups Roth SEP and Roth SIMPLE IRAs 529 plan rollovers to Roth IRAs Backdoor Roth strategies and pro-rata considerations The tax impact of rolling a 401(k) to a Roth IRA Who can start the Roth IRA 5-year clock? The 5-year rules for Roth IRAs and Roth 401(k)s Direct and indirect Roth conversions Direct and indirect rollovers from Roth 401(k) plans Ordering rules for Roth IRA distributions FIFO treatment and when it applies The risk of recapturing the 10% early distribution penalty Case studies and practical cheat sheets to reinforce key concepts
Technology Trends for CPAs and CFOs: 2026 Update
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TBD
0.0 Credits
Member Price: $89
The major topics that will be covered in this course include:Role of cloud computing as the foundation for all tech trendsIoT (Internet of Things) and Big DataData analytics and KPI dashboards the new financial reporting modelGenerative AI and Agentic AI in 2026Blockchain technology and smart contractsCryptocurrency 15 market and technology updateCurrent state of the software applications technology
ACPEN: S Corporation Checkup: Tax Issues & Forms Reporting
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TBD
4.0 Credits
Member Price: $149
Discuss the calculation of basis when the entity is formed including the impact of contributed property Explain the importance of shareholder loans to the entity Uses a comprehensive example to illustrate the mechanics of the basis determination process Schedules K-2 and K-3 Discuss how basis is impacted by distributions of corporation property Explain how basis is impacted by sale/or liquidation of the S corporation interest S corporation losses and how they impact Form 1040 Schedule E reporting Show how to get from the Schedule K-1 information to the basis calculations Comprehensive example to illustrate the mechanics of the basis determination process
ACPEN: The Essential Guide to Understanding Private Company Financial Statement Disclosures with Renee Rampulla
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TBD
4.0 Credits
Member Price: $149
Common Private Company Accounting Policy Disclosures Numerous Sample Lease and Revenue Disclosures Unique OCBOA Disclosure Requirements and examples Research Techniques
Coping With the Growth of Online Fraud
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TBD
0.0 Credits
Member Price: $149
The major topics covered in this course include:The actuation of online and other cyber fraudsFraudulent acts that are initiated electronicallyAutomated and employee driven methods that can reduce cyber-fraud risk
ACPEN: Beyond the Basics of SSARS and Nonattest Services: Are You Certain You Are in Compliance?
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TBD
8.0 Credits
Member Price: $250
Preventing malpractice claims related to nonattest accounting services Identifying and safeguarding independence threats when issuing attest reports Establishing an understanding with the client regarding non-audit services Defining the varying levels of responsibility for accountants performing non-audit services Performing compilations and reviews effectively and efficiently, including nature and extent of documentation considerations Practice performing analytical review procedures appropriately, including developing proper advance expectations for review engagements Properly considering going concern, subsequent events, and other disclosure matters Common issues related to peer reviews, including recurring reporting problems Applying financial analysis best practices to help your clients better interpret their financial results
ACPEN: The Yellow Book: From Beginning to End
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TBD
4.0 Credits
Member Price: $250
Introduction Foundation and principles General requirements for complying with Government Auditing Standards Ethics, independence and professional judgment Competence and continuing professional education Quality control and peer review Standards for financial audits Standards for attestation engagements and reviews of financial statements
ACPEN: Metrics Management Series
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TBD
8.0 Credits
Member Price: $250
Why strategy succeeds or fails based on measurement The relationship between mission, strategy, and metrics Financial versus non-financial performance measures What makes a KPI meaningful and actionable Balancing financial, customer, operational, and learning metrics Selecting metrics at the responsibility-center level Measuring performance using output and unit-based metrics Identifying what truly “causes work” Business Performance Management (BPM) concepts and tools Designing effective dashboards and scorecards
Multi Year Failure to File: Getting into Compliance
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TBD
8.0 Credits
Member Price: $239
The major topics that will be covered in this course include:Process-from client onboarding and transcript analysis.Risk assessment, ethical considerations, and resolution strategies.Manage cases involving individuals, married couples, businesses, payroll taxes, and S corporations.Real-world examples, IRS references, and best practices are integrated throughout to ensure confidence and compliance.
Mastering the Excel Lookup Functions
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TBD
0.0 Credits
Member Price: $89
The major topics that will be covered in this class include:A review of the various lookup functions, beyond VLOOKUPLearn which lookup works best for your situationHow to apply the many lookup functionsDiscover advanced lookup techniques like nested lookups, approximate matching, and handling errors effectivelyAn in-depth review of the following functions:VLOOKUP / HLOOKUPXLOOKUPMATCH / INDEXXMATCHINDIRECTFILTERSORT / SORTBYUNIQUEAn overview of some newer functions
ACPEN: Tricks and Treats to Avoid Litigation
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TBD
1.0 Credits
Member Price: $39
Key concepts of effective employee relations Balancing employee and employer rights Handling employee complaints Addressing personality & attitude problems
ACPEN: Getting SASsy - A Look at Recent Auditing Standards
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TBD
1.0 Credits
Member Price: $39
Risk assessment (SAS 145) Quality management standards (SAS 146) Predecessor auditor inquiries (SAS 147) Group financial statement audits (SAS 149)
ACPEN: Navigating IRS Authorizations: Understanding Power of Attorney, Form 2848, and Form 8821 – 2 hrs
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TBD
2.0 Credits
Member Price: $89
Overview of the IRS collection process and enforcement actions Initial notices, taxpayer rights, and IRS timelines When to use Forms 433-A or 433-B and required documentation Offer in Compromise (OIC): criteria, process, and practical considerations Payment options: installment agreements, partial payment plans, and OIC Advising clients on IRS collections and avoiding penalties Compliance strategies for minimizing tax liabilities Real-world scenarios and examples for tax debt resolution