CPE Catalog & Events
ACPEN Signature 2025: Critical Real Estate Taxation Issues
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Online
8.00 Credits
The importance of correctly classifying property as capital gains property, inventory real estate, development real estate and real estate used in trade or business and applicable cost recovery recapture rules Preserving capital gains treatment for pre-development appreciation with a related party lot developer Cost Segregation Studies for Real Estate and their Tax Consequences Qualified Nonrecourse Debt under the At-Risk Rules Distinguishing repairs from improvements and the tax consequences of the difference Tax consequences of renting real estate Common issues in Ground Leases, Percentage Leases and Net Leases Classification as a Real Estate Professional under the PAL Rules and Interaction with the Rental Real Estate Rules and the Aggregation Election for rental real estate Review of current actions by Congress and the IRS affecting real estate.
Surgent's Advanced Critical Tax Issues for Limited Liability Companies and Partnerships
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Virtual
8.00 Credits
Coverage of the Inflation Reduction Act of 2022 Single-member limited liability companies as an alternative to subsidiaries Cancellation of indebtedness: rules and regulations How the IRS views members or partners for Social Security purposes Special problems when forming an LLC Debt issues and problems in structuring LLCs and LLPs, including loan guarantee issues, recourse and nonrecourse debt, the at-risk basis rules, and new regulations restricting “bottom dollar” guarantees Distributions: is it just a disguised sale? New regulations eliminate certain tax-deferred leveraged partnership transactions Death or retirement of a member or partner -- Understanding the alternatives Step-up in basis issues -- How to make the computations and elections Property transactions between the LLC/LLP and its members or partners -- Inbound and outbound transactions: what to do with built-in gain or loss property Partnership losses: when are they deductible? See, in particular, TCJA and CARES override Material participation rules for LLC members and limited partners: how they affect passive loss issues Continuation and termination of an LLC/partnership in the context of a merger or acquisition Sales of an LLC Interest -- holding period, and hot asset issues Impact of the tax on investment income on the sale of an interest in a partnership or LLC Repeal of technical termination of partnership provision Impact of Soroban Capital Partners LP, 161 TC No.12
1040 Tax Prep Automation with AI Tools
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Virtual
2.00 Credits
The major topics that will be covered in this course include:Overview of AI technology and how it works.Identify where AI can be incorporated into the 1040 process.Using ChatGPT and Microsoft 365 Copilot for 1040 tax research, analysis and communications.Using StanfordTax AI based software to automate client source document collection and organization and integrate it with the leading 1040 tax software solutions including CCH Axcess, CCH ProSystem fx, UltraTax, Lacerte, ProSeries and Drake.A roadmap for using AI to improve client communications and 1040 based advisory services.
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.
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
The Yellow Book: From Beginning to End
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Online
8.00 Credits
Introduction Foundation and principles General requirements for complying with Government Auditing Standards Ethics, independence and professional judgment Competence and continuing professional education Quality control and peer review Standards for financial audits Standards for attestation engagements and reviews of financial statements
Keeping Up with the FASB
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Virtual
2.00 Credits
The major topics covered in this class include:Review of current items on the FASB agendaDiscuss the new revenue recognition standardProvide an update on the new lease accounting standardAddress U.S. GAAP alternatives for certain entities
The Best Federal Tax Update Course by Surgent
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Virtual
8.00 Credits
Comprehensive coverage of the Inflation Reduction Act, including: The Clean Vehicle Credit, Credit for Previously Owned Clean Vehicles, Credit for Qualified Commercial Clean Vehicles, Residential Clean Energy Credit, Energy Efficient Home Improvement Credit, Premium Tax Credit, Elective Payment, Transferability, and Prevailing Wage and Apprenticeship Requirements Comprehensive coverage of the SECURE 2.0 Act, including: Expanding Enrollment in Retirement Plans, Increase in Age for Required Beginning Date for Mandatory Distributions, New Exceptions to Penalty-Free Withdrawal from Retirement Plans, and recent IRS guidance Timely coverage of breaking tax legislation Form 1099-K reporting requirements Detailed analysis and examples of Sale of Passthrough Entity Interest and Net Investment Income Tax The Gig Economy -- Tax implications, Independent Contractor vs. Employee Classification, and the DOL Final Rule FinCEN reporting requirements under the Corporate Transparency Act Employee Retention Tax Credit updates Practice aids, including all the numbers applicable for the current year -- inflation-adjusted amounts, mileage rates, retirement contributions, and more Advanced practice, reporting, and other issues intertwined with advanced planning and discussion ideas
New PCAOB Quality Control Standard Overview
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Online
2.00 Credits
Background of the new PCAOB Quality Control Standard Overview of the elements of a quality control system Examples of quality risks and potential responses Highligts of what is different between the AICPA Quality Management Standard
Annual Update on the 2024 Revised Uniform Guidance And Time & Effort Reporting
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Online
2.00 Credits
The definitions in 2 CFR 200.1 are the building blocks of the regulation and so we will provide you the impactful revisions to the citation language This session will provide you the precise wording changes, showing parts that were changed or new requirements that were added We will discuss universal wording changes as well as the effective date for implementation We will discuss impactful changes and how it will affect compliance The session will cover a new requirement for whistle blower protection We will discuss a unique insight of how time reporting is a claim and how claims can have detrimental consequences if not aware What should an organization do if they did not keep time records for a grant A "war" story when a university did not take the time reporting requirements seriously
International Tax Treaties
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Online
2.00 Credits
Tax treaties Tax impact of cross-border transactions
2025 AICPA Regulatory Ethics Update
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Virtual
2.00 Credits
The major topics that will be covered in this course include:The Professional Ethics Executive Committee's updated ethics rules.An overview of recently issued ethics rules that CPAs need to know to be compliant.
Budget Mastery: The Human Side of Budgeting-Navigating People's Issues with 360 Insight
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Online
2.00 Credits
Understanding your own leadership tendencies and applying them to your strengths? Understanding core personality types Learning what type of person you are? Managing and coping with the budget team Effectively dealing with the A, B, C and other players?
What's Changing in A&A for Governmental Entities (2025)
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Virtual
4.00 Credits
The major topics that will be covered in this course include:A look at the GASB standards that are effective this year.GASB 100, Accounting Changes and Error Corrections.GASB 101, Compensated Absences.The impact of the 2024 Compliance Supplement on Single Audits.Changes to the Uniform Guidance.Common deficiencies found in Single Audits.
Best Non-Google Search Tools for Accountants
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Virtual
2.00 Credits
The major topics that will be covered in this class include:Why Advanced Search Skills Are So Critical for AccountantsWhy You Need More than Google to Search the InternetGARP: Generally Accepted Research PrinciplesAlternatives to GoogleAdvisory SearchSocial SearchSpecialty searchSearch Engine resourcesWhat's Ahead in Search
Advanced Excel for Staff - Build Reports and Analyze Data
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Virtual
2.00 Credits
The major topics that will be covered in this course include:Building Reports Workflow: Understand the steps for creating professional and functional reports.Gather and Organize Data: Learn best practices for compiling and cleaning data for accurate analysis.Set Calculations and Key Metrics: Apply formulas and functions to calculate meaningful insights. Format and Structure Report: Use formatting tools to create visually appealing and structured reports.Review and Validate: Verify data accuracy and troubleshoot potential errors.Share the Report: Learn methods for distributing reports effectively within your organization.
Everyday Ethics at Work: Don't be the Next News Story!
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Virtual
2.00 Credits
The major topics that will be covered in this course include:Discuss ethics from an every-day real-world perspectiveHow to prevent an ethical lapse that can turn your business into the next news story
Surgent's Forms 7217 and 7203
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Virtual
2.00 Credits
Tax treatment of partnership distributions to partners of cash and property other than cash Basis of property received in a partnership distribution IRS’s new regulations regarding basis shifting in favor of high-marginal tax rate related partners Organization and structure of the new Form 7217 Who must file Form 7203 Determining the S corporation shareholder’s initial basis in his or her stock Basis limitations on partnership losses and deductions Organization and structure of Form 7203 — understanding the three parts of Form 7203 Filing criteria for Form 7203 Calculating an S corporation shareholder’s share of S corporation deductions and credits Understanding stock and debt basis
Surgent's Lessons Learned From Recent Accounting Malpractice Actions
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Virtual
2.00 Credits
Common instances of accounting malpractice Current claim trends Frequent defenses to claims Statute of limitations Damages Claims by practice area
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
