CPE Catalog & Events
ACPEN: Partnership Preparation, Basis Calculations & Distributions – Form 1065 Schedule K & K-1 Analysis
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Online
8.00 Credits
Extensive review of the partnership tax laws with an emphasis on any new legislative changes Review the Form 1065 to learn how income statement items get reported on the partnership/LLC tax return (i.e., page 1 versus Schedule K) and flow-thru to the partner/members on Schedule K-1 Analyze the Schedule K-1 line-by-line and discuss where the items get reported on the individual’s Federal income tax return and how the items affect the partner/member’s outside basis Look at detailed Schedule K-1 information reporting to partners/members needed for the qualified business income (QBI) deduction, 3.8% net investment income tax and business interest expense limitations Formation issues including the mandatory allocation of the §704(c) pre-contribution gain or losses back to the contributing partner/member Calculating the tax and §704(b) book capital accounts Reporting recourse and non-recourse debt on the Schedule K-1Tax ramifications and reporting of cash and non-cash distributions including disproportionate distributions of “hot assets” Overview of the §754 election for optional basis adjustments triggering §743 (transfer of interests) and §734 (distributions)
ACPEN: Leases Accounting under Topic 842 – Answers to FAQ After Implementation
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Online
2.00 Credits
Alternatives to adopting Topic 842 Short-term lease and related-party leasing arrangements Identifying lease agreements under the new rules Proper treatment of lease incentives, leasehold improvements, and lease modifications
ACPEN: International Cross Border Transactions
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Online
2.20 Credits
International cross border transactions. Decrease an entities effective tax rate. IRS audit risk
How to Build a Custom AI Chatbot and GPT in Plain English
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Virtual
2.00 Credits
The major topics that will be covered in this course include:Fundamentals of GPT Builder and AI agent customization techniquesIntegration of specialized knowledge bases and domain-specific expertiseSecurity and privacy considerations in AI chatbot deploymentCustom GPT development without coding expertiseImplementation of AI agents for customer support and workflow automationMulti-bot interactions and content creation strategiesBest practices for maintaining and scaling AI assistants
2026/27 Not-for-Profit GAAP Update
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Virtual
1.00 Credits
The major topics that will be covered in this course include:Recently issued Financial Accounting Standards Board Accounting Standards Updates (ASUs) impacting NFP financial reporting, along with standard-setting projects currently in the FASB pipeline.The International Non-Profit Accounting Standard (INPAS)-the first comprehensive global accounting framework designed specifically for non-profit organizations, launched in October 2025.
Applying AI in A&A: Creating Effective Prompts
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Virtual
1.00 Credits
Leveraging artificial intelligence in A&A Writing effective prompts. How an effective prompt improves results. Examples of effectively written prompts.
ACPEN: Like-Kind Exchanges
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Online
2.20 Credits
Like-kind exchanges (LKE) Qualified third party intermediaries (QI)
Microsoft Copilot Deep Dive Hands-on Bootcamp for CPAs
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Virtual
2.00 Credits
The major topics that will be covered in this course include:Getting started with Microsoft CopilotTour of the Copilot app and how to use itVariety of hands-on case study examples for accounting, finance and taxProtecting your data privacy in Microsoft CopilotAdvanced Microsoft Copilot features reviewIntegration with Microsoft 365 apps
Surgent's Critical Issues Involving Taxation of Construction Contractors
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Virtual
4.00 Credits
The impact of recent legislation on the construction industry (including the OBBBA) How to qualify for the small contractor exemption and its advantages for the taxpayer Options available to small contractors regarding taxation of long-term contracts How the choice of entity impacts taxation of contractors How AMT impacts the construction industry IRC §460 and large contractors How uninstalled materials impact taxation of contractors Look-back rules Using the 10 percent method to allow certain contractors to defer recognizing taxable income Critical tax planning strategies for contractors
ACPEN: Beyond the Basics of SSARS and Nonattest Services: Are You Certain You Are in Compliance?
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Online
8.00 Credits
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
Surgent’s Weekly Expert Hour
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Virtual
1.00 Credits
Each week’s topics will change based on the most critical issues affecting financial professionals
Don Farmer's Passive Activity Losses: Navigating Real Estate & K-1 Limitations
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Virtual
2.00 Credits
* Passive activity loss (PAL) rules under IRC S469 * Passive versus nonpassive activity classification * Material participation and real estate professional requirements * Partnership K-1 reporting and common PAL pitfalls * Coordination of PAL rules with basis, at-risk, and S461(l) limitations * Disposition rules and strategies for utilizing suspended passive losses
ACPEN: Private Company Simplified GAAP Alternatives
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Online
2.00 Credits
Guidance, related to "plain vanilla" interest rate swaps that convert variable into fixed rate debt and other derivatives Guidance related to amortization and impairment of goodwill Guidance related to separately recognizing intangible assets from goodwill in a business combination Guidance related to lease accounting and revenue recognition options
Surgent's Guide to the AICPA Quality Management Standards
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Virtual
2.00 Credits
Quality management standards SAS 146, SSARS No. 26, and SSAE 23 Risk assessment, which forms the basis of the SQM Monitoring and evaluating the SQM
ACPEN: The Essential Guide to Understanding Non-GAAP Financial Statements with Renee Rampulla
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Online
4.00 Credits
OCBOA financial statements Cash and Modified Cash Basis Tax Basis Unique Reporting and Disclosure Requirements Frequent Peer Review Matters
ACPEN: Internal Control Frameworks for Single Audit
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Online
1.00 Credits
COSO 2013 Update Yellowbook Accounting
AICPA Town Hall Series (7/23/2026)
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Virtual
1.00 Credits
Timely & Critical Information Interpretation & Analysis Firm and Business Strategies Practitioner Capabilities
ACPEN: Treasury Circular 230 for EAs and Other Tax Preparers
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Online
2.20 Credits
Circular 230 Conflicts of interest Loving case RTRP Other Ethical Issues Fees Qualifying continuing education
ACPEN: Navigating Mergers & Acquisitions with AI: The Future of Deals
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Online
4.00 Credits
Strategic Reasons for Mergers & Acquisitions Establishing Acquisition Principles and Target Criteria Business Valuation in the M&A Process Structuring the Transaction and Negotiating the Deal Conducting Effective Due Diligence Post-Transaction Integration and Deal Success
ACPEN: The SECURE Act 2.0 – Planning Opportunities for Employers
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Online
1.00 Credits
Implications for Employers Starter § 401(k) plans for small employers Requiring automatic 401(k) enrollment Improving worker access to emergency savings Increasing part-time workers’ access to retirement accounts Statute of Limitations on excise taxes imposed on overcontributions to retirement plans Multiple employer §403(b) plans Automatic portability provisions Other changes in the administration of company retirement plans
