CPE Catalog & Events
ACPEN: Nonprofit Tax Rules After OBBA: From Regulation to Reporting
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TBD
2.0 Credits
Member Price: $89
Recent tax legislation and developments related to non-profit entities Special sections of Form 990 and various form related changes Nonprofit tax exemption applications “Intermediate sanctions” excise tax Excess compensation excise tax Excess parachute payment excise tax Unrelated business income tax Required profit motive The Mayo case Entertainment expenses Taxable fringe benefits (including employer-provided parking)
ACPEN: K2's AI: Real Tools, Real Results
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TBD
2.0 Credits
Member Price: $89
Practical AI tools and applications in accounting and finance Implementation strategies and ethical considerations Measuring results and ROI from AI adoption
ACPEN: K2's Tech Tuneup Tips
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TBD
2.0 Credits
Member Price: $89
Technology Tuneup Mindset. Identifying small technology changes that deliver outsized productivity and reliability gains Workstation and Device Optimization. Improving performance, stability, and usability of desktops, laptops, and mobile devices Software and Application Efficiency. Leveraging built-in features, reducing tool overlap, and improving day-to-day application usage Workflow and Collaboration Improvements. Streamlining email, file management, task visibility, and team collaboration
ACPEN: How Prevalent Is Retaliation Within Your Culture?
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TBD
1.0 Credits
Member Price: $39
Retaliation protections Speak up culture Ethical culture
ACPEN: Develop Your Emotional Intelligence to Be More Successful in Life and Leadership
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TBD
2.0 Credits
Member Price: $89
Emotional Intelligence (EQ) in Leadership Building Stronger Workplace Relationships Creating and Leading High-Performing Teams Navigating Change with Emotional Intelligence
ACPEN: Accounting and Reporting Long-Term Debt
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TBD
2.0 Credits
Member Price: $89
Debt terms that impact classification of debt, such as due on demand and subjective acceleration clauses, and more! Proper treatment of short-term obligations that are expected to refinance within the next 12 months "Revolving" credit agreements, where short-term debt is automatically replaced with other short-term debt for a specified period of time Differentiating between debt modifications and troubled debt restructuring Debt covenant compliance special considerations, including the proper form of waiver of rights to call the debt for violation
Surgent's Bankruptcy Basics: Understanding the Reorganization and Liquidation Process in These Uncertain Economic Times
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TBD
2.0 Credits
Member Price: $99
Commencement of a bankruptcy proceeding Protections provided to debtors under the Bankruptcy Code Key procedural aspects of bankruptcy The automatic stay Differences between Chapters 7, 11, and 13 bankruptcy cases The bankruptcy discharge Proofs of claim Plans of reorganization Litigation that can arise during bankruptcy Creditor committees Bankruptcy trustees Avoidable preferences and fraudulent transfers Special rights afforded to landlords and secured creditors
ACPEN: Real Estate Tax Issues: Passive Activity, Self-Rental and Section 199A
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TBD
4.0 Credits
Member Price: $149
Integration of the real estate professional rules with reporting on Form 1040, Schedule E Real estate professionals and indirectly owned (partnerships, S corporations) entity's reporting on Form 1040 How "real estate business" is interpreted under the Section 199A rules and how it integrates with the passive activity rules Real estate professionals and the Form 8582 (Passive Activities) How to make the "grouping" election for passive activities and the flow-through deduction Definition of self-rental property - both for Sections 199A and 469 Reporting using Form 1040, Schedule E, page 1 and 2 Self-rental property and the Form 8582 (passive activity)
ACPEN: Hold Your Horses! Could Tighter Reins Have Prevented a Landmark Fraud?
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TBD
2.0 Credits
Member Price: $89
Key aspects of Rita Crundwell's theft Internal controls that could have prevented the theft Internal controls that could have detected the theft in a timely manner Independence in both fact and appearance Lessons for CPA firms Lessons for government agencies
ACPEN: S Corporations – Overview
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TBD
2.0 Credits
Member Price: $89
Overview of S Corporation election and compliance requirements Comparison of S Corporations with other business entities Preparing Form 2553 and addressing late filing relief Shareholder stock and debt basis considerations Form 1120S and Schedule K-1: key aspects and reporting requirements Officer reasonable compensation requirements and IRS audit strategies Introduction to Schedules K-2 and K-3 Compliance with corporate formalities and taxable fringe benefits
ACPEN: Building Your Personal Net Worth: Invest in Your Future
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TBD
1.0 Credits
Member Price: $89
Why people who appear wealthy may be living paycheck to paycheck Why a millionaire may be living in the ordinary house next door Early and mid-career strategies for accumulating wealth Where and how to invest your money Why fees and commissions should concern you Strategies for buying stocks, mutual funds and ETFs
ACPEN: Devious Ethics: Avoiding Snakes in Suits
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TBD
2.0 Credits
Member Price: $89
Discuss psychopathy's symptoms Review accounting professional ethics standards for dealing with a boss, co-worker or client who is breaking the rules Look at precautions you should take when considering a new boss or employee Help identify someone who might con you or your company
Surgent's Applying ASC 820: The Basics of Fair Value Accounting
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TBD
4.0 Credits
Member Price: $159
Applicability of the use of ASC 820 The “exit price” approach Examples of market, cost, and income approaches to estimating fair value Use of Level 1, 2, and 3 inputs in determining fair value
Surgent's Section 199A: Schedule K-1 Reporting by Relevant Pass-Through Entities
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TBD
4.0 Credits
Member Price: $159
The latest guidance from the IRS provided through regulations or administrative announcements Reporting requirements for all relevant pass-through entities Reporting for multiple activities within one entity Allocating common items among multiple activities Section 199A Schedule K-1 reporting for tiered entities Calculating and reporting qualified wages and the unadjusted basis immediately after acquisition of qualified property Allocating §199A relevant amounts to beneficiaries of trusts using DNI Handling separately stated items for which qualified business income status is determined at the shareholder or partner level The effects of ownership changes on §199A reporting on Schedule K-1 Reporting publicly traded partnership income and REIT income to the partners or shareholders Reporting aggregated activities Allocating §199A amounts to partners when special allocations have been made by the partnership
Driving Corporate Performance: The CFO’s Role in Competitiveness 26-27
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TBD
8.0 Credits
Member Price: $329
Know why successful companies focus their strategy Translate strategic initiatives into accomplishments
SSARS Codification: Preparation, Compilation and Review 26-27
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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 Coverage of the amendments to the SSARS contained in SSARS 26 and SSARS 27
Financial Accounting Standards: A Comprehensive Review 26-27
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TBD
16.0 Credits
Member Price: $589
Application of professional judgment Codification, GAAP and the GAAP hierarchy Recent changes in financial statement presentation Hot Topics in financial reporting & accounting
ACPEN: State of Privacy
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TBD
1.0 Credits
Member Price: $39
State of Privacy Findings Staffing Trends Budget Forecasts Privacy by Design AI Impact
ACPEN: Preparing to be a Forensic Accountant - Focus on Computer Forensics - Part 2 (Cryptology)
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TBD
1.0 Credits
Member Price: $39
Forensic Accounting Accounting Finance Auditing
ACPEN: Conducting Human Resource Investigations
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TBD
1.0 Credits
Member Price: $39
Research Analysis Interviewing Documenting Reporting Results