CPE Catalog & Events
ACPEN: Partnership & LLC (Form 1065) – Formation to Liquidation
-
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
ACPEN: K2’s Small Business Internal Controls, Security, And Fraud Prevention And Detection
-
Online
8.00 Credits
Common challenges associated with implementing appropriate internal controls in small business environment Fraud in small business environments Internal control options in small business accounting software Understanding the need for application controls and general controls
Beyond the Basics: Financial Ratios You Might Be Overlooking
-
Virtual
1.00 Credits
The major topics that will be covered in this course include:Understanding Cost Behavior and Its Impact on Decision-MakingContribution Margin and Break-Even AnalysisMargin of Safety and Its Role in Risk ManagementOperating Leverage and Financial SensitivityAnalyzing Asset Turnover for Operational EfficiencyCash Conversion Cycle and Working Capital InsightsFree Cash Flow Yield as a Valuation Tool
The Crucial Connection - Why You Should Care About Your Client's System of Internal Control
-
Virtual
1.50 Credits
The audit risk model Key steps in understanding and evaluating your client's system of internal control Learn how to identify IT applications and IT controls relevant to the audit Apply risk assessment requirements to less complex entities Examples of risks arising from the use of IT and general IT controls
ACPEN: Exploring the 10 Types of Leadership: Styles and Strategies for Success
-
Online
1.00 Credits
Overview of ten distinct leadership styles Adapting leadership to different situations, teams, and organizational culture Characteristics, strengths, and limitations of various leadership style Self-reflection and identifying personal leadership tendencies Flexibility and adapting leadership approaches when circumstances change Strategies for team engagement and performance improvement
Tax Implications of Retirement Plan Distributions
-
Virtual
1.00 Credits
The major topics that will be covered in this course include:Required minimum distributions for a deceased’s heirs2025 retirement plan contribution limitsRequired minimum distributions and contributions to charityKey provisions of Secure Act 2.0
ACPEN: Benefits and Best Practices for Telework
-
Online
2.00 Credits
Communication Business Management
ACPEN: Financial Accounting for Related Party Transactions
-
Online
2.00 Credits
FASB codification provisions for transactions with related parties, including business owners and special purpose entities Compares and contrasts those rules with the AICPA financial reporting framework for small and medium-sized entities Reviews the tax accounting related taxpayer standards Several real-life situations illustrate the various authoritative standards and discuss the consequences of failing to comply with those standards
Surgent's Excel: Mastering PivotTables
-
Virtual
0.00 Credits
Explore PivotTable capabilities and functionality Retrieve data from a database and feed it into the PivotTable Pull web tables from web pages into Excel
Surgent's Virtual Currency: Keeping Up with the Tax Code
-
Virtual
2.00 Credits
Overview of virtual currency Property transactions with virtual currency Receiving virtual currency as payment Paying using virtual currency Charitable donations with virtual currency Gifting of virtual currency Form 8300 reporting
Winning Tax Strategies for Real Estate Professionals
-
Virtual
2.00 Credits
The major topics that will be covered in this course include:Identify tax deductions available to real estate professionalsIntegration of the real estate professional rules with reporting on Form 1040, Schedule EReal estate professionals and indirectly owned (partnerships, S corporations) entity’s reporting on Form 1040Real estate professionals and the Form 8582 (Passive Activities)How "real estate business" is interpreted under the Section 199A rules and how it integrates with the passive activity rulesHow to make the "grouping" election for passive activities and the flow-through deduction
Best Practices: Conducting Meaningful Walkthroughs
-
Virtual
2.00 Credits
The major topics that will be covered in this course include:Review of audit procedures.Documentation requirements.Real world examples of red flags that may arise.
Workforce Transformation and Talent Management in 2025
-
Virtual
1.00 Credits
To purchase the report referenced in this presentation, or any of the research papers published by CPA Crossings, visit https://www.cpacrossings.com/research. The major topics that will be covered in this course include: Understanding why the traditional pyramid structure is failing firms The inverted pentagon framework and its talent retention advantages Impact of technology and AI on entry-level accounting roles The 6 Ps of Business Model Transformation implementation Accelerating specialized skills acquisition in your workforce Effective knowledge transfer through mentorship and job rotation Technology-driven training and development strategies Best practices from other industries for workforce transformation Building and retaining specialized middle layers of expertise Strategic pricing models to support the pentagon structure
ACPEN: The New Leadership Playbook: From Stability to Agility
-
Online
1.00 Credits
The Collapse of Stability-Based Leadership The New Mandate for Leaders From Command to Connect Technology, AI, and the Human Imperative The Future Leader's Playbook Personal Leadership Reset
ACPEN: Ethical Intelligence for Artificial Intelligence
-
Online
2.00 Credits
Benefits and pitfalls of artificial intelligence in the accounting profession Selecting and utilizing artificial intelligence resources Applying professional skepticism to results Maintaining independence while utilizing artificial intelligence Upholding client confidentiality Data security and retention Citation of sources and related reporting considerations
Current and Upcoming FASB Issues
-
Virtual
2.00 Credits
Recent accounting standards updates Recognition and measurement projects Presentation and disclosure projects Post-implementation preview projects
Partnership/LLC Taxation: Tax Basis Capital Accounts
-
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
Surgent's Time Management for Professionals
-
Virtual
2.00 Credits
Managing interruptions The role of activity logs, to-do lists and a priority matrix The psychology of time management Staying on track of your time management plan Controlling procrastination Blocking out time Creating an effective time management plan
Surgent's Trump Accounts Created by OBBBA: A Comprehensive Guide for Accounting and Finance Professionals
-
Virtual
2.00 Credits
Establishing and administering a Trump Account Who can make contributions to a Trump Account Limits on contributions to a Trump Account Employer contributions to a Trump Account Participation in the pilot program What a Trump Account can invest in Basis tracking for after-tax contributions Taxation of distributions from a Trump Account Rolling a Trump Account into another account The potential advantages and disadvantages of having a Trump Account Opting out of a Trump Account Issues impacting a Trump Account, such as distribution, when the beneficiary turns 18
Surgent's Tax Loss Limitations Imposed on Individuals and Pass-through Entities
-
Virtual
3.00 Credits
How to calculate a partner or S corporation shareholder’s basis Form 7203 and an S corporation shareholder’s basis The at risk basis rules and Form 6198 The passive activity loss limits The Section 461(l) loss rule The net operating loss limitation rules The Section 163(j) business interest limitation New OBBBA changes impacting business interest and Section 461(l)
