CPE Catalog & Events
Surgent's Nuts & Bolts of Cryptocurrency Taxation & 1099-DAs
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Virtual
2.00 Credits
Cryptocurrencies and their use cases Safely interacting with cryptocurrency and NFTs (buying, selling, and storing) Tax implications of investing in cryptocurrency, running a mining operation, using NFTs, and using cryptocurrency as a payment method Challenges in dealing with cryptocurrency-related clients How to handle 1099-DAs Implications of the IRS's latest guidance on digital assets Applying tax planning opportunities Serving clients with cryptocurrency transactions using a tool like CoinTracker.com
ACPEN: 2026 Spring Tax Update for Business with Steve Dilley
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Online
4.00 Credits
Recent legislative developments, cases and rulings impacting various business entity taxpayers Review of OBBBA changes impacting small businesses Business income, deductions and credits Section 174: Research and Experimentation Deduction update Form 1099-K reporting Depreciation update: Section 179 and 168(k) S Corporation and partnership update, including Schedule K-1
ACPEN: Ethics in Today’s World and Practical Application Tips
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Online
2.00 Credits
Explore a time-line of business ethical issues and understand the "why's around their occurrence" Evaluate ethical theories Explore risk factors for identifying ethical situations Practical tips for profiling and dealing with ethical culture Practice you knowledge with real-life ethical scenarios
About the TIGTA: Who Watches the IRS?
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Virtual
2.00 Credits
Major topics covered in this course include:The role of TIGTA in the US tax systemAuditing, investigating, and inspecting and evaluating IRS programs and operationsIdentifying opportunities to improve the administration of tax lawsPromoting integrity, economy, and efficiency in the tax systemResponding to requests from Congress and other external stakeholdersUpholding ethical standards in the accounting professionBuilding trust and confidence in the tax system
Surgent's Elder Fraud
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Virtual
0.00 Credits
Common elder fraud schemes How to recognize scam attempts What to do when you think you are being scammed Where and how to report a scam What you should do now to prevent being scammed How to avoid being scammed on the internet Why older Americans are disproportionately impacted by scams and fraud Technical support scams How to avoid giving money to scammers What to do if you or someone you know is targeted by fraud The National Elder Fraud Hotline How to get your money back after being scammed Types of elder law financial exploitation
Surgent's Schedule 1-A: Implementing Important OBBBA Deductions for 2025
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Virtual
2.00 Credits
Purpose and organization of Schedule 1-A, Form 1040 Taxpayers who can use Schedule 1-A The relationship of Form 1040 and Schedule 1-A Calculating modified adjusted gross income (MAGI) on Part I, Schedule 1-A The tip deduction, calculated on Part II, Schedule 1-A The overtime deduction, calculated on Part III, Schedule 1-A The car loan interest deduction, calculated on Part IV, Schedule 1-A The senior deduction, calculated on Part V, Schedule s1-A Phase-outs at higher levels of income
ACPEN: 1065 – Understanding Partnerships Tax Returns
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Online
2.00 Credits
Partnership taxation Different types of partnerships Tax obligations of partners Role of the partnership agreement in tax reporting Filing deadlines of Form 1065
ACPEN: International Tax Treaties
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Online
2.00 Credits
Tax treaties Tax impact of cross-border transactions
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.
CPA to CFO: Essential Competencies for Finance Leaders
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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: Top competencies hiring executives seek in CFO candidates based on survey of 320+ CEOs and recruiters Critical thinking frameworks and strategy creation techniques for financial leadership Forward-looking financial skills including capital management, forecasting, and funding strategies Industry-specific requirements for high-growth companies and nonprofit organizations Practical career development strategies to build CFO-ready competencies
ACPEN: Critical Thinking Skills: Prevent Mistakes Now
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Online
2.00 Credits
Critical Thinking Communication
Surgent's Advanced Trust Issues: A Roadmap for Success in An Increasingly Complex Area
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Virtual
4.00 Credits
Key concepts of trusts, including recent trends; best practices; jurisdiction; and ways to avoid pitfalls Decanting Federal estate tax exemption and remaining relevance of trusts Irrevocable life insurance trusts The role of family dynamics Choice of trustee and other fiduciaries State trust-friendly considerations Charitable trusts Delaware Statutory Trusts Powers of attorney Pet Trusts – the emerging necessities State, county, and local issues Portability QTIP issues Creditor considerations Potential IRA problems Problems with re-titling assets
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
Current Nonprofit Fraud Trends
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Virtual
4.00 Credits
The major topics that will be covered in this course include:Best practices for fraud prevention and detection.Common fraud schemes in nonprofit including cash misappropriation; payroll fraud; vendor fraud; falsified billings; improper use of credit cards or purchase cards; the redirection of cash and non-cash contributions; personal use of assets; the redirection of grant benefits; other grant related fraud; travel and expense reporting fraud; and much more!
Advanced Tax Planning S Corporations - Tax Staff Essentials
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Virtual
7.50 Credits
Basis in S corporation stock Distributions Compensation planning Qualified subchapter S subsidiaries Liquidations, reorganizations, and redemptions Estate planning and the use of trusts Section 199A
ACPEN: Passive Activities & Rental Real Estate Income Tax Issues
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Online
8.00 Credits
Detailed coverage of the passive activity rules under IRC §469 (and related regulations), how the 3.8% net investment income tax under §1411 and qualified business income (QBI) deduction under §199A applies to rentals and passive activities, and what is a trade or business rental is under §162 How the PAL rules apply to rental real estate activities and investments in S corporations and partnerships Definition of an activity and the activity grouping and disclosure rules Real estate professional exception to the PAL rules for investments in non-passive rentals Special $25,000 loss allowance for rental real estate with active participation Material participation safe harbor rules Events that trigger suspended PALs Limitations on tax credits generated by passive activities Special rules that re-characterize passive income to non-passive income What rentals are subject to self-employment tax under §1402
A&A Update for Nonprofits and Single Audit - 2026
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Virtual
8.00 Credits
The major topics that will be covered in this course include:• Current impacts of accounting and financial reporting on nonprofit entities • Recently released FASB standards that impact nonprofit financial reporting the most• Current issues and challenges involving Yellow Book financial statement audits• Critical considerations when performing Single Audits under OMB Uniform Guidance for Federal Awards • Important AICPA professional standard developments related to providing audit and nonaudit services to nonprofits
Surgent's Form 1040 Return Review Boot Camp for New and Experienced Reviewers
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Virtual
8.00 Credits
Key provisions of the recent HR 1, One Big Beautiful Bill Act, have been incorpoated throughout the course Review an error-prone "staff-prepared" Form 1040 from client-provided information. Where do you start? Get to know your client and ask the questions Several new reporting issues for the reviewer to consider, including the main credit provisions as enacted under the American Rescue Plan What are common errors preparers make and what are the areas generating malpractice claims? The importance of engagement letters, questionnaires, and §7216 permission statement Initial administrative groundwork Identifying organizing issues in the tax return to be reviewed Avoiding “willful blindness.” Handling ethical and moral dilemmas Efficient review of certain advanced issues for income, adjustments, deductions, and credits Effective procedures for delinquent clients, filing past-due tax returns First-time client issues requiring extra scrutiny Multiple checklists of efficient procedures to identify potential issues on a 1040 return Listing of schedules for staff to prepare to make a review easier, including basis issues for 1040 clients Reconciling time pressure with thoroughness and quality control Professionals acting professionally
Surgent's Technical Business Practice Issues and Tax Forms for Experienced Practitioners
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Virtual
8.00 Credits
Bonus depreciation and §179 changes under the OBBBA Schedules K-2 and K-3 and filing exceptions Form 7203 IRS Tax Pro Account IRS modernization initiatives Information Returns Intake System (IRIS) Identity Theft warnings IRS guidance for the marijuana industry “Recycled” Form 1099-NEC to report nonemployee compensation Form 1065 steps for reporting capital Centralized audit regime; late filing penalties and small partnership relief “Substance over Form” argument of shareholder loans Advanced study of “At-Risk” loans Employer W-2 correction requests Don't get caught watching the paint dry -- What is hot and new What is terminating S corporations today? Special allocation issues of §704 Final regulations for allocating depreciation recapture to partners and members of LLCs
AI & Accounting in Retail
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Virtual
2.00 Credits
The major topics that will be covered in this course include:AI-powered personalization and its impact on revenue recognitionDynamic pricing models and tax compliance risksAI in demand forecasting, inventory valuation, and COGS calculationsIntegration challenges with ERP and POS systemsGovernance, ethics, and auditability of AI decisionsData quality, audit trails, and regulatory documentationAI-assisted fraud detection, financial controls, and oversight
