CPE Catalog & Events
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Yellow Book Independence and Single Audit Fundamentals
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TBD
0.0 Credits
Member Price: $149
The major topics that will be covered in this class include:The conceptual framework approach to independenceIndependence threats related to preparing financial statements and accounting recordsConsideration of specific non-audit services that would and would not impair independenceDocumentation necessary to support adequate consideration of auditor considerationFundamentals of a compliance audit performed under the Uniform GuidanceSchedule of expenditure of federal awardsDetermination of major programsUsing the Compliance Supplement Uniform Guidance administrative requirements and cost principles Testing internal control over complianceTesting complianceWriting an audit findingReporting requirements of a single audit
ACPEN: Qualified Business Income (QBI) Deduction (§199A) – The Ins & Outs
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TBD
8.0 Credits
Member Price: $300
Detailed coverage of calculating the combined qualified business income amount (i.e., QBI component and REIT/PTP component) Determine what trade or businesses under §162 are eligible for the QBI deduction (i.e., rentals and specified service trades or businesses (SSTB)) Discuss how the 20% QBI deduction (i.e., QBI component) is subject to a wage/capital limitation and SSTB income is phased-out for taxpayers with taxable income above the inflation adjusted threshold amounts Walk through the simplified QBI Form 8995 (i.e., taxpayers below the TI threshold amounts) and detailed Form 8995-A and related schedules Determine what wages and unadjusted basis immediately after acquisition (UBIA) are for those subject to the wage and capital limitations Look at what the definition of QBI is and what items are effectively connected with that trade or business (i.e., self-employment tax, health insurance, retirement plans) Review the aggregation rules for the QBI computation and both the entity and individual level Walk through the reporting responsibilities of partnerships and S corporations to their owners on the Schedule K-1s Explain how the modifications to the net operating losses (NOLs) and §461(l) excess business loss limitations affect the QBI computation
Noble Leadership: An Ethical Approach
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TBD
2.0 Credits
Member Price: $89
The major topics that will be covered in this course include:Leadership DefinitionVirtue EthicsRelationship of Virtue Ethics to LeadershipCharacteristics of the Noble LeaderActions to create a culture of respect and dignity
Forensic Accounting: Finding Hidden Treasure in Tax Returns
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TBD
4.0 Credits
Member Price: $149
The major topics that will be covered in this course include:The rules of IRS disclosure of tax informationUnderstanding the role of IRS transcriptsInterpreting the actions of the IRS in transcriptsFOIA requestsAnalyzing tax information and returns for financial leads
ACPEN: Humanize Automation: Frameworks for Understanding AI and Your Strategy
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TBD
1.2 Credits
Member Price: $39
AI Business Strategy
ACPEN: Revenue Recognition Topic 606 - Identify the Contract Part 1
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TBD
1.2 Credits
Member Price: $39
Revenue Recognition
ACPEN: The Controller Function - Cash and Investments
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TBD
1.4 Credits
Member Price: $39
Accounting Finance
ACPEN: Budget Mastery: The Human Side of Budgeting-Navigating People's Issues with 360 Insight
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TBD
2.0 Credits
Member Price: $89
Understanding your own leadership tendencies and applying them to your strengths? Understanding core personality types Learning what type of person you are? Managing and coping with the budget team Effectively dealing with the A, B, C and other players?
ACPEN: K2's Taking A Fresh Look At Teams
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TBD
2.0 Credits
Member Price: $89
How Teams got to where it is today Major components in Teams Collaboration options Extending Teams functionality
ACPEN: Accounting for People: Workforce Trends, Costs, and Talent
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TBD
2.0 Credits
Member Price: $89
Trends in the modern workforce: demographics, generational shifts, remote work, and engagement The true cost of talent: hiring, retention, and turnover People as assets versus people as liabilities The varied challenges in accounting for human capital Metrics that matter: KPIs for employee performance and value Integrating people costs into financial strategy Navigating compliance, risk, and benefits
ACPEN: HR Investigations – Episode 2 – Interview Techniques
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TBD
2.0 Credits
Member Price: $89
Interview terminology Types of questions Levels of listening Verbal and nonverbal communications Documenting results
ACPEN: Metrics Which Every CFO, Controller and CPA Advisor Should Know
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TBD
2.0 Credits
Member Price: $89
Overview of financial metrics Ratios versus key performance indicators Purpose and use of metrics Balance sheet metrics Cash flow and liquidity metrics Profitability metrics Operational metrics Use of metrics in analysis
Corporate Transparency Act Developments
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TBD
2.0 Credits
Member Price: $89
The major topics that will be covered in this course include:Background of the Corporate Transparency ActBeneficial Ownership Information Reporting (BOIR) Rule Entities required to report.Reporting requirements imposed by the CTADue dates of reportsInformation needed to satisfy the BOIRImpact of failure to reportHow to submit a reportCourt rulings on CTA’s unconstitutionalityImplications to entities as a result of the ruling in NSB.Potential reporting requirements due to FinCen’s proposed rulemaking with respect to non-financed purchases of residential real estate and gratuitous transfers.
Introduction to Risk Assessment
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TBD
0.0 Credits
Member Price: $89
The major topics that will be covered in this course include:Overview of the risk assessment procedures performed during engagements.Inquiries, analytical procedures, and observation and inspection techniques. Understanding how risk assessment drives engagement planning and supports the development of appropriate audit responses.
Surgent's New and Expanded Tax Benefits Associated with Section 1202 – Qualified Small Business Stock
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TBD
2.0 Credits
Member Price: $99
The graduated holding periods and the related graduated capital gain exclusions Raising the per-issuer gain exclusion cap to $15 million Raising the corporate-level aggregate gross asset threshold to $75 million Qualifications for a corporation to issue Section 1202 stock Using multiple non-grantor trusts to unlock the $15 million exclusion cap The 10% test associated with non-operating real estate and investment securities The 50% working capital test The 80% test relative to an active qualified trade or business QSBS attestation letter Excluded businesses Permissible businesses, including manufacturing, retailing, technology, and wholesaling How Section 1202 applies in the context of a transfer to other taxpayers
Surgent's The AI-augmented Professional: Practical Tools, Real Risks, and Immediate Use Cases
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TBD
2.0 Credits
Member Price: $99
Explore from the history of automation to the current landscape of large language models (LLMs) and generative tools to demystify the technology Free, accessible apps to enterprise-grade solutions and specialized accounting software tailored for tax, audit, and advisory workflows Ethical obligations and professional standards that govern AI use, including data privacy, client confidentiality, and the management of "hallucinations" or inaccuracies Through specific use cases and prompting demonstrations, understand how to use AI to draft complex communications, summarize research, optimize Excel workflows, and enhance client advisory services
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 Top 20 Questions Advisors Ask About the SECURE Acts and Other IRA Rules
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TBD
2.0 Credits
Member Price: $99
529 to Roth: who, what, when, and how SECURE Act 1.0 and the 10-year rule Roth IRA beneficiary options Where the stretch IRA really ends The new limitations for spouse IRA beneficiaries The new spouse options for spouse beneficiaries New RMD rules for Roth 401(k)s Overriding the 10-year rule for an eligible designated beneficiary How the age of death affects beneficiary options The new early distribution penalty exceptions Rollovers vs. transfers for spouse beneficiaries Qualified charitable distributions (QCDs) for owners and beneficiaries The “at least as rapidly” (ALAR) rule New reduced rate for excess accumulation penalty on RMD failures How to avoid unlimited accrual of the 6% excise tax How to avoid unlimited accrual of the 25% excise tax Clarifying the definition of disability for an exception to the 10% additional tax The new starting ages for RMDs Designated vs. eligible designated beneficiaries and their options Catch-up contributions for ages 50 and over Catch-up contributions for ages 60 to 63 When the 60-day deadline is missed When the one-per-year rollover limit is about to be broken Retaining qualifications for exceptions to the 10% additional tax
ACPEN: 2026/27 Not-for-Profit Accounting & Auditing Update
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TBD
4.0 Credits
Member Price: $149
Accounting Standards Updates (ASUs) affecting not-for-profit organizations Introduction to and comparison of the International Non-Profit Accounting Standard (INPAS) U.S. GAAP considerations for NFP financial reporting AICPA auditing and attestation updates Quality management: monitoring and remediation responsibilities Updates to SSAEs, SSARSs, and group audits
ACPEN: K2’s Mastering Advanced Excel Functions
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TBD
4.0 Credits
Member Price: $149
Powerful new functions and features in Excel, such as XLOOKUP and Dynamic Arrays How to use "legacy" features and functions such as AGGREGATE Creating effective forecasts in Excel