CPE Catalog & Events
Surgent's Federal Tax Update
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Virtual
4.00 Credits
Comprehensive coverage of individual provisions of the One Big Beautiful Bill Act, including but not limited to: TCJA provisions made permanent New Tip Income Deduction New Overtime Pay Deduction New Car Loan Interest Deduction New Temporary Senior Deduction Expanded SALT Cap Trump Accounts Comprehensive coverage of business provisions of the One Big Beautiful Bill Act, including but not limited to: Bonus Depreciation made permanent Increased §179 deduction Changes to §174 R&E Expenditures Changes to §163(j) Form 1099/1099-K changes Qualified Small Business Stock Exclusion The Gig Economy - examine key tax implications for gig workers, including Independent Contractor vs. Employee classification challenges and employer reporting responsibilities Timely coverage of breaking tax legislation Advanced practice, reporting, and other issues intertwined with advanced planning and discussion ideas
Surgent's Four Tiers of Loss Limitations: A Guide to the Rules for Pass-Through Entities
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Virtual
4.00 Credits
The Inflation Reduction Act of 2022 Tier 1: Basis limitations for S corporation shareholders and partners Tier 2: Section 465 at-risk limitations for S corporation shareholders and partners, including the impact of debt, indemnities, guarantees, and shareholder/partner agreements Tier 3: Section 469 passive loss limitations and exceptions to the limitations Tier 4: The excess business loss limitation of the Tax Cuts and Jobs Act of 2017 (new §461(l)), American Rescue Plan Act, and Inflation Reduction Act
Surgent's IRS Tax Examinations and Hot Issues
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Virtual
4.00 Credits
Criteria that the IRS uses to select returns for examination Substantiation requirements for travel, charitable contributions, vehicles, meals, virtual currency considerations, and tax-related identity theft Understanding worker classification determinations on who is an employee and who is an independent contractor Distinguishing S corporation officer’s reasonable compensation issues How the IRS holds persons other than an employer liable for unpaid payroll taxes, a.k.a., the trust fund recovery penalty Tax-related identity theft procedures
Surgent's You’ve Got This: An Introduction to Yellow Book and Single Audits
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Virtual
0.00 Credits
What’s included (and excluded) in a Yellow Book audit Key qualification, performance, and reporting standards under the Yellow Book How single audits differ from financial statement audits, plus core concepts like the SEFA, major program determination, and findings reporting Fundamentals of testing internal controls over compliance and performing compliance testing
Small Firm Success Series (12/17/2026)
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Virtual
1.00 Credits
Firm staffing shortages Emerging technologies worth investing in Preparation for new compliance requirements and regulatory updates Effective practice-management strategies
ACPEN: Safety Synergy: Uniting Elements for a Secure Workplace
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Online
1.20 Credits
How to evaluate physical security Increase situational awareness Simple De-escalation techniques Mental Health awareness Safe Termination Strategy Active Shooter Response Overview
ACPEN: Was It Fraud or Just Poor Audit Quality?
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Online
1.60 Credits
Financial statement manipulation Ethics enforcement process Auditor conflicts of interest
ACPEN: Leading Up: The Superpower Every Ascending Leader Needs
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Online
2.00 Credits
The consequences of upward leadership failure. Building credibility with your boss, Serving multiple bosses. Making the business case for your ideas.
Individual Tax Update: OBBA and Recent Developments
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Virtual
2.00 Credits
The major topics that will be covered in this class include:Legislation impacting individual taxpayersThe One Big Beautiful Bill ActExtenders legislation updateChild tax and dependent care creditsSection 199A deductionCapital gains and lossesRental real estateOther passive activities losses
AICPA Town Hall Series (12/17/2026)
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Virtual
1.00 Credits
Timely & Critical Information Interpretation & Analysis Firm and Business Strategies Practitioner Capabilities
Start From Trust: An Evidence-Based Approach to AI Adoption
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Virtual
1.00 Credits
The major topics that will be covered in this course include:Why one visible machine error collapses trust while identical human error does not, and what that asymmetry costs firms in both directionsWhere small and midsize firms actually stand on AI adoption, and why a firm that has not adopted broadly is not automatically behindCalibrated trust: the difference between misuse (overtrust), disuse (undertrust), and trust matched to what a tool actually does wellThe five-stop adoption spectrum: paralysis, accidental delay, informed caution, responsible piloting, and reckless adoptionThe AI Trust and Usage Quadrant: four firm postures and the next step each one impliesGoverned versus unstructured AI use, and why staff already bringing their own tools makes abstention a decision rather than an optionWhat the evidence says about human and AI combinations, and the two task questions that predict whether a tool will help or hurtReading vendor claims: the gap between a demo and production, and why fluent explanations increase acceptance of wrong answersFive trust questions to ask any AI vendor: permission, uncertainty, audit trail, explainability, and change controlThe NIST AI Risk Management Framework trustworthiness characteristics as a technical backboneThree vulnerabilities that current firm financial performance can conceal: client expectations, talent, and deferred learningCognitive offloading and skill retention: what firms lose by waiting, and the conditions under which offloading frees capacity insteadFive actions a firm can take this week, and four evidence-based rollout rules for a first pilot
ACPEN: K2’s Data Security And Privacy Issues And Solutions
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Online
2.00 Credits
Understanding the differences between data security and data privacy The major types of security and privacy breaches Key steps you can take to mitigate your risks of becoming another victim
ACPEN: The Preparation of Form 709 – Line-by-Line
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Online
2.00 Credits
Gift tax fundamentals and exclusions Completing Form 709 accurately Gift-splitting and its tax implications Lifetime exemption and GSTT considerations Valuation of gifted assets Common filing mistakes and IRS audits Updates on new legislation impacting gift taxation
Accounting for and Auditing Cryptocurrency & Digital Assets
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Virtual
2.00 Credits
The major topics covered in this class include:Common applications related to initial recognition and measurement, subsequent measurement or derecognition, presentation, and disclosure of cryptocurrency and other digital assetsFeedback from the AICPA's Digital Assets Working Group intended to assist auditors with opining on these digital records
Quality Management: Engagement Quality Reviews
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Virtual
2.00 Credits
Overview of engagement quality reviews and the firm's responsibilities Requirements for engagement quality reviews and appointing reviewers contained in SQMS No. 1 Timing of engagement quality reviews Performing an engagement quality review Considerations for sole practitioners
Surgent's Public Speaking and Presentation Skills
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Virtual
0.00 Credits
How experienced speakers manage presentation anxiety The elements of effective persuasion The three styles of speech Strategies to improve speech pace The importance of volume when presenting The art of the pause Methods for using visual aids Best practices for preparing for a presentation Components of an effective presentation
Surgent's Taking Advantage of Like-Kind Exchanges
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Virtual
2.00 Credits
Understanding the history of IRC Sec 1031 Who does and does not qualify for utilizing the like-kind provisions Which properties do and do not qualify for like-kind exchanges The differences between a “dealer” and a “non-dealer” regarding like-kind exchanges How to complete a like-kind exchange The different types of like-kind exchanges The definition of “boot” and how it applies to like-kind exchanges Rules concerning Revenue Ruling 72-456, and Form 8824
ChatGPT and IRS Taxation Law Research
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Virtual
2.00 Credits
The major topics that will be covered in this course include:Utilizing ChatGPT for IRS Tax Law Research: Principles and PracticesNavigating IRS Databases Using Advanced AI TechniquesUsing IRS Prompt Templates: In-depth Analysis and ApplicationChatGPT in Action: Case Studies and Real-World ScenariosExploring IRS Tax Laws: Strategies, Loopholes, and ComplianceError Prevention and Correction in Tax Law ResearchFuture Trends: AI's Evolving Role in Taxation and Accounting
ACPEN: Mission-Critical Leadership: How Smart Managers Lead Well in All Directions
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Online
2.00 Credits
Leadership foundations Leading downward Leading upward Practical leadership tools
Retirement Planning: Next Stage for You or Your Client
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Virtual
2.00 Credits
The major topics covered in this class include:Welcome to Your Next Stage -- Developing a new perspective on what this next stage is really all aboutIt's About Time -- Discovering a new sense of purposeMoney Matters -- Assessing your financial conditionsRelationships Matter Too -- Addressing needed or potential changes in your relationshipsHealthy Habits -- Examining new or renewed ways to stay healthyWho I Am -- Creating a new identity, and answering "So what do you do?"My Master Plan -- Figuring out what to do next
