CPE Catalog & Events
Surgent's Liquidation of Flow-Through Entities for LLCs and Partnerships
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Virtual
2.00 Credits
Tax rules governing liquidation of a partnership or S corporation Tax treatment of the shareholder/partner/member receiving a liquidating distribution in an S corporation liquidation/partnership liquidation Tax impact on the pass-through entity when the entity is liquidated Receipt of corporate liabilities in an S corporation distribution Proportionate, liquidating partnership distributions to partners, and gains and losses to a partner on a liquidating partnership distribution Tax issues associated with a partnership distribution of noncash properties in a liquidation Compliance requirements on the occasion of a liquidation of a corporation or a partnership
Tax Season and OBBBA Update for Business with Steve Dilley
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Virtual
4.00 Credits
The major topics that will be covered in this course include:Update on significant 2025-26 business tax developments and related cases and rulingsReview of recent business tax provisions and their integration into tax formsDepreciation changes in Section 179 and Sec. 168(k) bonus depreciationTax issues impacting “gig” workers, including Form 1099-KRulings on OBBBA of 2025 business provisions.
ACPEN: Federal Tax Update – Individual & Business Current Developments
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Online
8.00 Credits
Discuss the most recent individual and business income tax legislation passed to date Walk through major tax changes to corporations, partnerships and/or individuals and any changes to the income tax forms and other related schedules Review numerous business income tax provisions including but not limited to the 20% qualified business income (QBI) deduction; changes to NOLs, §461(l) business loss limitations, §163(j) business interest deduction limitations, accounting method changes, depreciation, retirement plans, fringe benefits and entertainment expenses Brush up on the individual and business income tax rates (e.g., income tax rates, capital gain tax rates, self-employment tax and alternative minimum tax (AMT), 3.8% net investment income tax) Discuss other individual income tax topics and changes to filing status, personal exemptions, itemized deductions, exclusions from income, adjustments to income and income tax credits (e.g., child tax credit and dependent care credit) Walk through the NEW final required minimum distribution (RMD) regulations Review other important IRS audit areas such as basis and at-risk limitations for S shareholders and partners, passive activity losses and real estate professionals and self-employment taxes
ACPEN: Nonprofit Accounting and Financial Reporting Explained
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Online
8.00 Credits
Discussion of financial reporting risks increased by the current economic environment, including increased uncertainty related to critical financial statement amounts and significant disclosures Executive summary of recent Accounting Standards Updates Overview of fair value disclosure requirements and implementation issues Discussion of issues related to donor-restricted endowment funds Classification of net assets and reclassifications Endowments, including accounting, disclosures and UPMIFA Noncascontributions Contributions received and receivable Expense recognition issues Reporting expenses by function and nature Other relevant matters unique to the nonprofit environment
Ethical AI Practices for CPAs: Ensuring Responsible Use
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Virtual
2.00 Credits
The major topics that will be covered in this course include:Understanding ethical implications of AIData privacy and security considerationsCompliance with regulations and professional standardsDeveloping ethical AI policies and procedures
CPAs as AI Systems Evaluators
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Virtual
2.00 Credits
The major topics that will be covered in this course include:The emerging CPA role in AI system evaluationNIST, ISO, SOC 2, COSO, and AI assurance frameworksAI regulatory and compliance developmentsHallucination, bias, model drift, sycophancy, and security risksAI benchmarks, golden datasets, red-teaming, and performance testingAI governance, controls, documentation, and evidenceAI evaluation engagements, independence, ethics, and professional liability
Yellow Book: Application of GAGAS Principles
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Virtual
6.00 Credits
Foundation and principles for the use and application of generally accepted government auditing standards (GAGAS) General requirements for complying with the Yellow Book Ethics, independence, and professional judgment Competence and continuing professional education Quality control and peer review
All About Fraud - Examples, Prevention and Auditing
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Virtual
4.00 Credits
The major topics that will be covered in this course include:2026 Report to the Nations issued by the Association of Certified Fraud Examiner.Practical approaches organizations use to prevent and deter fraud, highlighting controls, policies, and cultural factors that can reduce fraud risk.Recent fraud cases reported in the news to reinforce how these schemes manifest in real-world settings.Discussion of the auditor's responsibilities related to fraud under AU-C 240, including an overview of proposed changes to the fraud standards and what they may mean for future audit engagements.
The Future of Audit: Technology, Talent & Transformation
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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: Explore AI, blockchain, and data analytics impact on audits Address talent crisis through retention and upskilling strategies Navigate PCAOB standards and regulatory sandbox concepts Expand audits to include ESG and nonfinancial metrics Implement technology solutions for firms of all sizes
ACPEN: Mental Illness & Depression: Understanding & Supporting Employees Under the ADA
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Online
1.00 Credits
Mental illness and depression Americans with Disabilities Act (ADA)
ACPEN: New Tips and Overtime Tax Rules: Compliance and Best Practices
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Online
1.00 Credits
Updated OBBA guidance on tip reporting and allocation Qualifying tip requirements Self-employment and qualified tips Employer and employee tax responsibilities for tipped wages Overtime pay deduction Tip and overtime information returns
ACPEN: Common Peer Review Deficiencies and How to Avoid Them
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Online
2.00 Credits
Defiicencies Peer reviews Auditing
ACPEN: Financial Acumen for Today's HR Leader
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Online
2.00 Credits
Financial Statement Insight Trend Analysis Financial Benchmarks
Surgent's Information Security and Privacy
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Virtual
0.00 Credits
Covered entities and permitted uses and disclosures NIST framework Threat agents and attacks Cybersecurity risks Threat modeling and threat landscape Vulnerability management Layered security and defense-in-depth Protection of confidential data
The Current and Future Landscape of Audit Technology
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Virtual
2.00 Credits
The major topics that will be covered in this course include:Explore the transformative impact of technology on the audit profession in this forward-looking courseGain practical insights into cutting-edge tools and trends, including data analytics, artificial intelligence (AI), and automationNavigate the evolving audit landscape with confidence and adaptability
ACPEN: Tactical CFO Series - Make Your Business Process Work For You
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Online
8.00 Credits
Tactical Budgeting – Moving Beyond Traditional Budgets to Manage Performance Major Subject: Budgeting as a tactical management tool to improve organizational performance. Tactical Business Systems – Getting the Most from Information Systems and ERP Major Subject: Strategic and tactical use of information systems and ERP in finance leadership. Tactical Data Management – Turning Data into Actionable Information Major Subject: Transforming organizational data into actionable insights for better decision-making. Tactical Finance Leadership – Building the Finance Team of Tomorrow Major Subject: Developing tactical leadership skills to build and lead high-performing finance teams.
Hot Topics Accounting Update - 2026
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Virtual
2.00 Credits
The major topics that will be covered in this course include:New accounting standards.The impact on Financial Reporting.Hot topics in financial reporting.Current and emerging US GAAP requirements.
ACPEN: Addressing Common Documentation Deficiencies
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Online
2.00 Credits
AU-C 230 Auditing Yellowbook
Smart Formula Selection in Excel: What to Use When
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Virtual
2.00 Credits
The major topics that will be covered in this class include:Introduction to Strategic Formula Use:Why choosing the right formula matters: clarity, performance, and maintenanceCommon traps: overusing IF, defaulting to familiar tools, ignoring modern functionsHow Excel offers multiple ways to solve the same problem and how to pick wiselyConditional Logic and Branching Tools:IFS vs SWITCH vs nested IF: comparing readability and structureWhen to simplify logic and how to avoid nested nightmaresSummarizing Data:SUMIFS vs SUMPRODUCT: multiple conditions, weighted sums, totalsFiltering and Output Control:FILTER vs IF + INDEX: dynamic data extraction with vs without Excel 365Trade-offs in backward compatibility and ease of useCustom Output and Decision Trees:CHOOSE vs SWITCH vs LOOKUP: logic trees and category mappingEmbedded Variables and Reusability:LET vs named ranges: clarity and efficiency for long formulasUsing LAMBDA with LET to create custom functionsSimplifying and documenting complex calculationsBest Practices for Formula Selection:Criteria for deciding: readability, flexibility, future maintenanceTips for avoiding overengineering and formula bloat
Surgent's The Road Ahead: Critical OBBBA Changes Impacting Accounting and Finance Professionals
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Virtual
2.00 Credits
Marginal tax rates effective in 2025 and beyond The QBI deduction Qualified residential interest Child Care Credit Miscellaneous itemized deductions, including the educator deduction Rollovers from 529 plans to ABLE accounts Additional expenses treated as qualified higher education expenses for purposes of 529 accounts Termination of credits for environmentally clean autos and expenditures Other timely topics
