CPE Catalog & Events
Ethics: Critical Thinking, Case Studies and Fraud
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Virtual
4.00 Credits
AICPA Code of Professional Conduct CPA responsibilities and AU-C 315 The new AICPA Ethics Codification Disciplinary cases and actions CPA Vision Seminal events The impact of ethical and unethical conduct on our profession
ACPEN: Sticky Ethical Choices, featuring Bob Mims and Don Minges
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Online
1.00 Credits
Why are some choices so difficult? Efficiency is not free; it has a real, large cost. The consequences of ‘pulling the trigger’ quickly How to evaluate ethical situations and remain above-board.
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
Ethics: 10 Crucial Qualities of High Character CPAs
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Virtual
2.00 Credits
The major topics covered in this class include:Discover why the ten crucial qualities of high-character CPAs are essential to your successLearn how to evaluate these qualities in job candidates and why you must do so
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
Surgent's Engagement Letters: Scope and Risk Management
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Virtual
2.00 Credits
Essential clauses made simple Keeping independence intact Change orders that prevent fights Stopping scope creep early What insurers and peer reviewers are seeing now
Surgent's Understanding Partnership Taxation: Debt Allocations
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Virtual
2.00 Credits
Recourse debt allocations Constructive liquidation scenarios Nonrecourse debt allocations Minimum gains and nonrecourse deductions Section 704(c) gains Allocations under 704(c)
ACPEN: Fundamentals of the 1040 Business Income and Reporting
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Online
4.00 Credits
Schedule C: self-employment income, business deductions, and SE tax Schedule E and K-1 income from partnerships and S corporations Shareholder basis tracking using Form 7203 Capital construction fund reporting (Form 7217) Business deductions and credits for individuals with business activity Audit risk areas and reporting red flags 2025 tax law changes affecting business income and pass-through reporting
Money Laundering Awareness for Accountants
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Virtual
2.00 Credits
The major topics that will be covered in this class include:Money laundering overviewRole of tax examiners and auditorsTax return examinationPre-audit indicatorsAudit flagsReal estate issuesCash indicatorsInternational trade signalsLoan considerationsProfessional service provider concernsMoney laundering and ethics
Get started with Power BI
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Virtual
2.00 Credits
The major topics that will be covered in this class include:Overview of the Power BI Tools: Introduction to the Power BI ecosystem, including Excel’s Power BI features (Power Pivot and Power Query) and standalone tools (Power BI Desktop, Power BI Service, Power BI Report Builder and Power BI Report Server).Tour of the Tools: Introduction to the interfaces of Power Pivot, Power Query, Power BI Desktop and Power BI Services.Comparative Analysis: Understand the strengths and limitations of Excel’s Power BI features versus standalone Power BI tools.Strategic decision-making on when to use each tool for optimal efficiency and accuracy in data analysis tasks.
Surgent's Anatomy of a Ransomware Event and Incident Response
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Virtual
0.00 Credits
What is ransomware? The growing threat of ransomware — statistics Remote working and COVID-19 Ransomware infection process Incident response protocol Business considerations Legal considerations Breach notification obligations Steps to protect against malware Tabletop exercise
ACPEN: Financial & Tax Accounting for S Corporations
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Online
4.00 Credits
Review of the AICPA "small&" GAAP rules The impact of the entity's tax status history on its financial accounting Deferred tax accounting for S corporations Required S status financial accounting disclosures Financial accounting impact of the C to S election and the S to C election The relationship of financial accounting and the Form 1120S Financial and tax accounting for the S corporation shareholder equity account Financial vs. tax accounting for loans to and from S corporations and their shareholders
ACPEN: Mary Jane Hourani’s Federal Tax Update: Business
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Online
4.00 Credits
Recent federal tax legislation and proposed changes IRS regulations, rulings, and procedural updates Recent tax-related court cases Application of deductions, credits, and tax benefits Practical application of tax law changes to business scenarios
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.
ACPEN: The Ethics of Artificial Intelligence ("AI"): The Interaction of AI and Ethics, featuring Tracy Cooper, CPA and Don Minges, MBA
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Online
1.00 Credits
What are the ethical issues within AI? The many biases within AI Ownership? Intellectual property rights? Who benefits economically? Changing regulations and laws Why many organizations ban AI? How AI can be used unethically? The need for strong human oversight!
Retaining Top Talent: Strategies for 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: The true cost of turnover versus retention investment Research findings on why professionals leave or stay Whole-person retention strategies beyond compensation Work-life balance solutions that maintain productivity Career development paths for non-partner track professionals Business model transformations for sustainable staffing Technology and outsourcing strategies to reduce burnout Retention strategies specific to diverse talent and younger professionals
ACPEN: AICPA Statements on Standards for Tax Services: Ethical Considerations
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Online
2.00 Credits
Review of the new AICPA Statement on Standards for Tax Services Reorganization of SSTS by type of work performed Discuss new standards on data protection, reliance on tools and representation of tax clients before taxing authorities
Internal Control - Testing for Operating Effectiveness
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Virtual
2.00 Credits
The major topics covered in this class include:Generally accepted audit requirements related to testing controls for operating effectivenessIdentifying key controls that may prove effective and efficient to test in a control reliance strategyResponses when deviations are discovered when evaluating the design or operating effectiveness of internal controlLeveraging audit evidence available for Service Organization Control (SOC1) ReportsGeneral computer control considerations when evaluating the design and operating effectiveness of internal control over financial reporting
Surgent's Applying ASC 820: The Basics of Fair Value Accounting
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Virtual
4.00 Credits
Applicability of the use of ASC 820 The “exit price” approach Examples of market, cost, and income approaches to estimating fair value Use of Level 1, 2, and 3 inputs in determining fair value
Yellow Book Independence and Single Audit Fundamentals
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Virtual
4.00 Credits
The major topics that will be covered in this class include:The conceptual framework approach to independenceIndependence threats related to preparing financial statements and accounting recordsConsideration of specific non-audit services that would and would not impair independenceDocumentation necessary to support adequate consideration of auditor considerationFundamentals of a compliance audit performed under the Uniform GuidanceSchedule of expenditure of federal awardsDetermination of major programsUsing the Compliance Supplement Uniform Guidance administrative requirements and cost principles Testing internal control over complianceTesting complianceWriting an audit findingReporting requirements of a single audit
