CPE Catalog & Events
Surgent's Stock vs. Asset Acquisitions of C Corporations
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Virtual
2.00 Credits
Advantages and disadvantages to buyer and seller of an asset acquisition and a stock acquisition Tax treatment of consulting agreements and covenants not to compete Sale of personal goodwill associated with an asset acquisition Tax consequences associated with a stock acquisition and an asset acquisition Acquisitive reorganizations Non-tax issues that must be considered when a corporation is acquired
ACPEN: Everything You Need to Know About the Pass-Through Entity Rules: IRC §199A The Code and Regulations
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Online
4.00 Credits
Understanding the term “QBI” (qualified business income) Understanding the terms “SSTB” (specified service trade or business) Understanding the term “QTB” (qualified traded or business) Calculate the 199A deduction Understanding the phaseouts Understanding “aggregation” Rental property as a trade or business Identify how your clients can maximize the deduction Planning ideas Understand the Section 199A Regulations
ACPEN: Key Tax Issues for Individual Taxpayers
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Online
2.00 Credits
"Tax-mageddon" – the all-important impending expiration/extension/renewal of the TCJA Recent legislative, judicial, and IRS developments impacting individual taxpayers 2025 Tax rates and inflation-adjusted figures Cryptocurrency reporting and new Form 1099-DA Form 1099-K and previously unreported income Other recent legislative developments impacting individual taxpayers
ACPEN: Strategic CFO – Strategic Risk Management
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Online
2.00 Credits
Overview of Enterprise Risk Management (ERM) and COSO standards Evolution of COSO and why it matters today Governance, culture, and board oversight of risk Defining risk appetite and linking it to strategy Identifying, assessing, and prioritizing risks Risk responses: avoid, reduce, share, and accept Black swan events and managing uncertainty Communicating and reporting risk across the organization
Construction Contractors: Auditing Considerations
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Virtual
4.00 Credits
Auditing contractor accounting and revenue from contracts with customers Planning and risk assessment for construction contractors Key controls Substantive procedures for long-term contractors
Corporate Finance Technology Selection: Practical Frameworks
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Virtual
1.00 Credits
The major topics that will be covered in this course include:The changing finance technology landscape: continuous processing, modular ecosystems, automated controls, and real-time visibility (and the risks these shifts introduce)Technology trends and “AI” definitions: automation vs. machine learning vs. generative AI vs. agentic AI—what each means for governance and auditabilityFive common challenges in finance tech projects and how to address them:Cutting through vendor claims and AI hypeIntegration complexity and hidden costsChange management and proving ROIData quality readiness for AI and automationRisk, security, and governanceVendor Evaluation Scorecard: 20 criteria across five categories, including control “deal-breakers” (audit trails, segregation of duties, logging, SOC reporting, error handling)Five-Year Total Cost Framework: software, implementation, data migration/cleanup, integration build & maintenance, internal costs, training, and ongoing operations (plus common underestimates)Industry-specific considerations (manufacturing, distribution/wholesale, SaaS/tech, professional services)Four-phase implementation roadmap with checkpoints and red flags: Assessment & Planning; Selection & Negotiation; Implementation & Testing; Optimization & Ongoing GovernanceWorking with external advisers (CPA/auditor involvement, implementation partner expectations, and common deficiencies to avoid)
NotebookLM Use Cases for Accountants
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Virtual
2.00 Credits
The major topics that will be covered in this course include:NotebookLM fundamentals: notebooks, sources, prompts, and outputsTurning financial PDFs into searchable, conversational knowledge basesAudit and assurance use cases: workpaper synthesis and issue trackingTax and regulatory research: comparing guidance across sourcesCross-referencing: tracing claims back to documents for defensibilityDrafting deliverables: memos, client notes, and executive summariesRisk controls: confidentiality, data handling, and “trust-but-verify” habits
ACPEN: A New Productivity for the New World. Goal Achievement for the 21st Century, A Whole Brain Approach
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Online
1.00 Credits
Mindfulness Creative Thinking Productivity Performance Neuroscience Leadership
AI 101 for CPAs: Core Concepts and Practical Applications
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Virtual
2.00 Credits
The major topics that will be covered in this course include:ABCs of how generative AI tools such as ChatGPT, Microsoft Copilot, and Google Gemini workWhat inherent risks are associated with this powerful technologyActionable steps you can take to mitigate the risksPractical examples of how AI can be applied in accounting, auditing, tax, and finance services
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
ACPEN: Retirement Planning Issues: Where We Stand Now
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Online
4.00 Credits
Thorough Exploration of Current Retirement Planning Trends and Implications Strategies for Maximizing Retirement Savings within Existing Regulatory Structures Tax-Efficient Navigation of Various Retirement Plan Options Estate Planning Techniques Aligned with Contemporary Trends for Optimal Benefits Insight into Latest Rules for Required Minimum Distributions (RMDs)
ACPEN: Prevention & Detection of Fraud in Small Businesses
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Online
5.00 Credits
Small Business Fraud Fraud Schemes Fraud Indicators Fraud Detection Fraud Response Fraud Prevention
ACPEN: Estate Planning for Today and Beyond
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Online
8.00 Credits
Analysis of upcoming trends and anticipated shifts in estate planning practices Review of legislative updates affecting estate planning strategies Advanced techniques for minimizing estate taxes and maximizing wealth transfer efficiency Integration of digital assets and technology into estate planning frameworks Consideration of unique challenges presented by blended families, same-sex marriages, and non-traditional relationships
ACPEN: S Corporation Essentials: Stock & Loan Basis Reporting
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Online
2.00 Credits
Basis of stock and debt Form 1040, Schedule E Shareholder basis of indebtedness Limitation of deduction of losses AAA and distributions
ACPEN: Topic 842: FASB's Lease Accounting Standard Update
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Online
2.00 Credits
What is a lease? Recognition and measurement of lease assets and liabilities Impact on lessors and lessees Disclosures and transition rules Effective dates
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 Recent Changes in Workplace Regulations: Overtime, Non-compete Agreements, and Employee/Independent Contractor
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Virtual
2.00 Credits
Final Rule - Employee or Independent Contractor Classification Under the FLSA: the multifactor “economic reality” test; What analysis guides whether a worker is an employee or independent contractor under this final rule? Can a worker voluntarily waive employee status and choose to be classified as an independent contractor? Are any of the economic reality factors adopted in this rule more important than others when evaluating a worker’s employment status? How does the final rule explain “extent to which the work performed is an integral part of the employer’s business?” The Federal Trade Commission’s Decision on Non-compete Agreements: impact on new and existing non-competes; treatment and definitional terms for senior executives; definition of a non-compete clause; definition of a “worker” New Overtime Rules: exemptions from minimum wage and overtime pay requirements for executive, administrative, professional, outside sales, and computer employees; increases in the standard level and the highly compensated employee total annual compensation threshold; new mechanism allowing for the timely and efficient updating of the salary and compensation thresholds Current status of DEI (diversity, equity and inclusion) rules
Surgent's The Essential Multistate Tax Update
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Virtual
4.00 Credits
Employees working in multiple states: Withholding issues (when to start and where to withhold) special issues depending on type of tax assessed in the state or locality Emerging sales tax topics: Elimination of the physical presence standard in determining nexus (Wayfair case); economic nexus for remote sellers; assisting remote sellers in determining a plan of action in states that enforce economic nexus Emerging compliance issues in the new sales tax economy Income Tax (and other forms of tax): Economic nexus (taxation without physical presence) Will states shift away from income tax and increase reliance on sales tax after Wayfair? Treatment of Tax Cuts and Jobs Act by the states: presence of intangible property; is P.L. 86-272 still valid? Pass-through problems: Nexus issues for interest owners Treatment of the 199A deduction for pass through entities by states: Withholding issues Practical considerations in dealing with multistate taxation: Dealing with state nexus questionnaires When to consider voluntary compliance: Responsibility of officers, members, partners, and shareholders; planning ideas and opportunities; updates on pending federal legislation relative to state tax
Overcoming Tech Adoption Challenges in CPA Firms
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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: Five critical technology adoption challenges facing CPA firms today Digital maturity assessment models and implementation frameworks AI integration strategies for tax, audit, and advisory services Cybersecurity considerations and risk management protocols Case studies of successful technology transformations in accounting firms
AI Lessons Learned for Accountants
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Virtual
2.00 Credits
The major topics that will be covered in this course include:Introduction to AI R&D in Accounting: Why internal AI research is essential for modern firms.Theory to Practice: Moving quickly from speculative AI concepts to actionable strategies.Managing Exponential Change: Understanding the urgency of adapting to AI’s rapid evolution.Proactive AI Engagement: Conducting in-house AI benchmarks, research, and hackathons.The Dual Role in AI Development: Balancing innovation with data security and ethical responsibilities.Internal AI Tools Creation: Encouraging accountants to develop AI solutions tailored to their needs.Data Security and Cyber Threats: Addressing AI-enabled cybercrime and protecting against internal risks.Mitigating AI Misuse: Recognizing abuse patterns and implementing safe practices.Challenges in AI Integration: Handling resistance, management concerns, and rapid technological shifts.Continuous Learning and Adaptation: Building a resilient, R&D-focused AI culture in accounting.
