CPE Catalog & Events
ACPEN: Maximizing Fringe Benefits: Strategies for Business and Personal Needs for Today and Beyond
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Online
8.00 Credits
Legislative and regulatory updates affecting fringe benefit planning Employer-sponsored fringe benefits and tax compliance under evolving regulations IRC §132 fringe benefit options and applications Cafeteria plans: benefits, limitations, and tax considerations Tax treatment of dependent care and educational assistance programs Flexible spending accounts and health savings accounts Group term life insurance: design features and tax treatment Financing strategies for retiree medical benefits Comparing health care benefits: insured plans vs. HMOs ERISA reporting and disclosure requirements Common control rules and nondiscrimination regulations
Managing Current Fraud Trends in a Shifting Environment
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Virtual
8.00 Credits
The major topics that will be covered in this course include:Summary of the impact of fraud on entities worldwide.Common fraud schemes and typical median losses that result.How smaller entity fraud risk differs from those of larger entities.The statistical profile of the most common fraud perpetrator.The most effective methods for preventing and detecting fraud.Cybersecurity risk management trends and best practices.
ACPEN: Assessing Independence Under Yellow Book
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Online
1.00 Credits
GAO Yellowbook Ethics
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: Creating A Culture of Trust
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Online
1.00 Credits
Culture Trust
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: Form 7203 - How to Calculate Shareholder Basis
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Online
2.00 Credits
Introduction to Form 7203 and its purposes Mechanics of completing Form 7203 accurately Strategies for reconstructing shareholder basis Loss limitations under I.R.C. §461 At-risk rules and limitations for S Corporation shareholders Documentation requirements for shareholder basis Common errors in calculating and reporting basis Best practices for maintaining and reporting shareholder basis
AICPA Town Hall Series (Rebroadcast of 10/29/2026)
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Virtual
1.00 Credits
Timely & Critical Information Interpretation & Analysis Firm and Business Strategies Practitioner Capabilities
Surgent's Ethics for Tax Professionals
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Virtual
0.00 Credits
What does practicing before the IRS mean? Who may practice before the IRS? What should a tax preparer do if he or she has knowledge of a client's omission of income from a tax return? May a tax preparer rely on the work of other tax return preparers? May a tax preparer rely on and use client-provided information? Standards associated with giving advice to clients Abolition of the disclaimer requirement When must a tax preparer examine a client’s books and records?
Pass-Through and Corporate Annual Tax Update
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Virtual
3.50 Credits
Strategies for tax savings Business entity changes IRS administrative issues, compliance, and new forms Court cases settled in the last year that provide tax return guidance IRS rulings, procedures, and notices for the last year New, updated, and expiring tax deductions and credits
Surgent's Introduction to Forensic Accounting
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Virtual
4.00 Credits
Review of the different aspects of forensic accounting The civil litigation process as it relates to forensic accounting Litigation services provided by forensic accountants Fraud detection and prevention Various types of fraud Training and certifications in forensic accounting Forensic accounting in bankruptcy proceedings Forensic accounting in family law proceedings Calculating damages for use in litigation Valuations Ethical issues pertinent to forensic accounting
Surgent's Coaching Skills for Managers and Supervisors
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Virtual
0.00 Credits
The definition of “coaching” and the coaching process Characteristics of effective coaches Coaching strategies to support and assist others as they change ineffective behaviors Conducting one-on-one coaching sessions for setting goals and improving performance
Surgent's Taking Advantage of Installment Sales and Like-Kind Exchanges
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Virtual
4.00 Credits
How does the IRC define an installment sale under Section 453? When can a taxpayer utilize the provisions of IRC Section 453? When should a taxpayer utilize the provisions of an installment sale and when should it be avoided How does the issue of a “dealer” vs. a “non-dealer” impact the use of the installment sale method How to report an installment sale when related parties are involved How to calculate an installment sale How has the Tax Cuts and Jobs Act impacted the use of the Installment Sale Method What is a like-kind exchange as defined by IRC Section 1031 When can a taxpayer utilize the provisions of IRC Section 1031 What types of real property are eligible for like-kind exchange treatment and what types are not What is “boot” and how does it impact the like-kind exchange deferral How to calculate a like-kind exchange including any taxable portion How has the Tax Cuts and Jobs Act impacted the use of like-kind exchanges
ACPEN: The Value of Conflict
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Online
1.00 Credits
Conflict resolution
ACPEN: New Client Ethical Challenges: The CPAs Guide
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Online
2.00 Credits
How the CPA can meet the challenges presented by a new client AICPA Code of Professional Conduct AICPA Statements on Standards for Tax Services IRS Circular 230 Case study illustration of how to bring the new client into ethical, proper financial and tax compliance
ACPEN: Viewing A&A Through the Eyes of a Tax Practitioner
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Online
2.00 Credits
The role of financial reporting for a myriad of users Fundamentals concepts Special Purpose Frameworks Financial statement analysis Cross-functional collaboration
Smarter Tax Services with Artificial Intelligence (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 worksIdentify where AI can be incorporated into tax research, planning, and compliance servicesDiscover new opportunities to enhance your client advisory tax services with AI toolsReview the market of emerging and AI enhanced tax software toolsLearn about the newest generation of AI enable 1040 source document collection and organizer applicationsReview specific use cases for generative AI tools (e.g. ChatGPT, Microsoft Copilot) in your tax services
Surgent's A Guide to Nonqualified Deferred Compensation
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Virtual
2.00 Credits
The basics of nonqualified deferred compensation (NQDC) NQDC compliance Taxation of NQDC plans Types of NQDC plans Financing/funding NQDC plans Planning strategies
Surgent's Taxation of Tips and Overtime Under OBBBA
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Virtual
2.00 Credits
$12,500 deduction per individual for qualified overtime pay Payment of overtime under the Fair Labor Standards Act (FLSA) Calculating the “premium portion” of the extra half-time pay Social Security and Medicare withholding Employer furnishing the record of qualified overtime compensation to employees Definition of a qualified tip IRS list of traditionally-tipped occupations $25,000 deduction for reported tips The transition rule allowing employers to indicate the approximate amount designated as tips or overtime State tax issues relating to tips and overtime Changes in the W-2 reflecting new employer reporting responsibilities
How SAS Nos. 134-145 Improve Risk-Based Audits
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Virtual
4.00 Credits
The major topics that will be covered in this class include:Key changes to audit report elements intended to improve the understandability of the nature and results of financial statement auditsEnhanced required by-product communications with management and those charged with governance to promote more reliable financial statementsClarifications related to obtaining sufficient and appropriate audit evidence, including significant unusual transactions, related parties, going concern uncertainty, and accounting estimatesNew definitions and requirements related to identifying and evaluating risks of material misstatementOther important matters contained in SAS Nos. 134-145
