CPE Catalog & Events
ACPEN: Consulting Services Secrets
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Online
1.00 Credits
Identifying a consulting specialty Building a practice and translating knowledge into products Managing consulting projects Marketing consulting projects Building a referral network Contingent fees Professional standards for consultants
ACPEN: Individual Tax Update 2026: Cases, Rulings & Real-World Impact
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Online
2.00 Credits
Recent tax legislation, rulings and developments impacting individual taxpayers Credits (child, dependent care, earned income, health) Key rulings and regulations affecting individual taxpayers, including the Section 199A deduction, capital gains and losses, rental real estate and other passive activities losses, and other topics
SEC Case Studies: Ethical Dilemmas in Finance and Accounting
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Virtual
2.00 Credits
The major topics that will be covered in this course include:Introduction to Ethics and Ethical DilemmasEthical Codes and Professional StandardsFraud and the Fraud TriangleEthical Decision-Making ModelsFinancial Statement Manipulation TacticsCash Flow and Key Metrics Misrepresentations
Internal Control - Testing for Operating Effectiveness
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Virtual
2.00 Credits
The major topics covered in this class include:Generally accepted audit requirements related to testing controls for operating effectivenessIdentifying key controls that may prove effective and efficient to test in a control reliance strategyResponses when deviations are discovered when evaluating the design or operating effectiveness of internal controlLeveraging audit evidence available for Service Organization Control (SOC1) ReportsGeneral computer control considerations when evaluating the design and operating effectiveness of internal control over financial reporting
Microsoft Outlook "Must Know" Email Tips
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Virtual
2.00 Credits
The major topics that will be covered in this class include:Using Quick Parts to streamline message composition.Eliminating inefficient back and forth appointment scheduling with the Bookings app.Using category codes and contacts to send bulk emails.Sending emails to Teams and OneNote.Organizing your inbox with custom views, rules and folders.Mastering the search tools to find emails quickly.Review of key option settings to maximize email productivity.
ACPEN: KPI Bootcamp for Small Businesses
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Online
5.00 Credits
Turning strategy into KPIs KPI shortlisting and selection KPI definition KPI implementation KPI deployment
ACPEN: Partnership & LLC (Form 1065) – Formation to Liquidation
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Online
8.00 Credits
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
Analyzing Financial Statements
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Virtual
2.00 Credits
The major topics that will be covered in this class include:Balance sheet analysisIncome statement analysisCash flow statement analysisClues in the notes and MD&AIndustry nuances
Introduction to Governmental Budgeting
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Virtual
2.00 Credits
The major topics that will be covered in this course include:The basics of governmental budgeting.Common steps and timeline of the budget process.What, when and how we should be monitoring the budget throughout the year.How long-term budgets fit in with the annual budget process.
ACPEN: State Tax Nexus: Frequently Awkward Questions
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Online
2.00 Credits
Frequently asked questions about income tax and sales tax nexus New developments Key factors in reviewing potential nexus consequences Nexus road trip to eight large states Tax impacts of remote work Free, multistate resources
Introduction to Risk Assessment
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Virtual
2.00 Credits
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.
ACPEN: Qualified Business Income (QBI) Deduction (§199A) – The Ins & Outs
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Online
8.00 Credits
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
Corporate Storytelling in Financial Reporting
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Virtual
1.00 Credits
The major topics that will be covered in this course include:Purpose of Management Commentary (IFRS): Understanding the foundational objectivesPurpose of MD&A (AAP): SEC-mandated narrative disclosure requirementsHistorical Context: Past and present frameworks and the limitationsRecent Revisions: Key enhancements and ESG integrationPractical Examples: Real-world applications and improvementsConvergence & Guidance: Frameworks, comparisons, and implementation
ACPEN: Audit Risk Assessment in Plain English
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Online
2.00 Credits
Overview of Audit Risk Assessment AICPA's clarified Risk Assessment Standards SAS 145 Assessing the Entity's Environment
ACPEN: Real Estate Professionals: Passive Activity, Sec. 199A and Investment Income Tax
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Online
2.00 Credits
Definition, pros and cons of being a real estate professional 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
Numbers to Narrative: Storytelling in Business Communication
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Virtual
1.00 Credits
The major topics that will be covered in this course include:Role of narrative in professional communicationSituation–complication–resolution frameworkNarrative arcs in business contextsIntegrating data within a structured storyDefining tension and resolution logicallyMaintaining accuracy while improving clarityApplication of storytelling framework to a workplace scenario
ACPEN: Depreciating & Expensing Business Assets
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Online
2.00 Credits
Recent tax legislation, rules and developments related to capitalization and depreciation Qualified improvement property Section 179, including inflation adjustments Section 168(k) 100% bonus deduction Depreciation of automobiles, including new luxury auto limits Rev. Proc. 87-57 and MACRS ADS depreciation for electing farm and real estate business Update on recent developments
Partnership/LLC Taxation: Tax Basis Capital Accounts
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Virtual
2.00 Credits
The major topics that will be covered in this class include:Discuss the impact of the Section 199A flow-through entities deduction on partnerships and their partnersThe meaning of a "tax basis capital account"How the financial accounting and tax capital accounts differ from one anotherDetermine a partner's share of the partnership's liabilitiesDistinguish "recourse" loans from "nonrecourse" loansWhat are "qualified nonrecourse financing" loans and how they affect partnersSection 704 "built-in gain or loss" rules and how they impact Schedule K-1 reportingSection 4655 "at risk" rules and how they impact Schedule K-1 reporting
Individual Income and Tax Compliance Annual Update
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Virtual
3.50 Credits
IRS guidance, including notices, revenue rulings and revenue procedures IRS and Treasury proposed, temporary and final regulations U.S. Tax Court cases Legislative updates
Surgent's Achieving High Levels of Compliance and Customer Service in Your Organization
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Virtual
4.00 Credits
Why customer service is not just having nice people; it is truly serving the customer Analysis of the value of the customer to compare it to various costs creating an ROI How to develop a compliance program that adds value to the customer A hard look at several companies and industries that have mastered the dual objectives How recent developments have affected compliance and customer service
