CPE Catalog & Events
ACPEN: Federal Tax Update – Individual & Business Current Developments
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Online
8.00 Credits
Discuss the most recent individual and business income tax legislation passed to date Walk through major tax changes to corporations, partnerships and/or individuals and any changes to the income tax forms and other related schedules Review numerous business income tax provisions including but not limited to the 20% qualified business income (QBI) deduction; changes to NOLs, §461(l) business loss limitations, §163(j) business interest deduction limitations, accounting method changes, depreciation, retirement plans, fringe benefits and entertainment expenses Brush up on the individual and business income tax rates (e.g., income tax rates, capital gain tax rates, self-employment tax and alternative minimum tax (AMT), 3.8% net investment income tax) Discuss other individual income tax topics and changes to filing status, personal exemptions, itemized deductions, exclusions from income, adjustments to income and income tax credits (e.g., child tax credit and dependent care credit) Walk through the NEW final required minimum distribution (RMD) regulations Review other important IRS audit areas such as basis and at-risk limitations for S shareholders and partners, passive activity losses and real estate professionals and self-employment taxes
Profiles in Fraud
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Virtual
2.00 Credits
The major topics that will be covered in this course include:Real life fraudsters: what they did, how they got away with it, how they finally were caughtProfiles: the characteristics the fraud perpetrators have in commonTechniques to prevent and deter these common schemes
ACPEN: Third Party Verification (Comfort) Requests- What Are Options for Responding and How to Determine Which Professional Standards to Apply?
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Online
2.00 Credits
Common third party verification requests Differentiating the allowable options for responding to requests for comfort, including SSARS, SAS and SSAE engagements Critical elements of professional standards that may apply to nonattest and attest services performed Establishing an understanding with the client regarding the nature and scope of services
Tax Depreciation: Review and Update
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Virtual
2.00 Credits
The major topics that will be covered in this class include:Recent tax legislation and developments related to capitalizationEligible property for Section 179 and Section 168(k)Discussion of the Section 179 deduction and its use to depreciate real propertyThe Section 168(k) deduction and its use to depreciate real propertyDisposition of segments of real propertyExchanges of tangible personal property after repeal of the like-kind exchange rulesOther related topics
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
Securing Your Data with a Password Management App - Updated
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Virtual
2.00 Credits
The major topics covered in this course include:Introduction to the world of password management apps and what makes them so secureReview and demonstration of top selling password management appsSoftware features that will be reviewedPassword generationEmergency user accessEntity vs. individual password managementDesktop vs. cloud basedMulti device synchronizationPII (personally identifiable information) forms fillerCredit card storageDigital data vault
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)
Compilation, Preparation and Review Basics and Peer Reviews
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Virtual
2.00 Credits
The major topics covered in this class include:Basic requirements included in AR-C Section 60, General Principles; AR-C Section 70, Preparation of Financial Statements; AR-C Section 80, Compilation Engagements; and AR-C Section 90, Review of Financial Statements.New requirements included in SSARS No. 25, Materiality in a Review of Financial Statements and Adverse Conclusions.Common peer review findings.Practice tips for high-quality engagements.
Surgent's Capital Assets: Basis and Taxation for Financial Professionals
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Virtual
2.00 Credits
Capital asset classification and basis determination Realization vs. recognition rules and special scenarios Disallowed losses and related limitations Types of capital gains and losses and their tax treatment Netting capital gains and losses Calculating taxes on ordinary income and capital gains Marginal vs. effective tax rates Tax planning strategies for capital assets
Surgent's The Risks and Benefits of ChatGPT and Artificial Intelligence
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Virtual
0.00 Credits
What are AI tools? Where are we with AI tool development? What is ChatGPT? ChatGPT – what kind of queries are possible? Copyright and intellectual property issues Benefits of AI tools Concerns with AI tools Impact on business use of AI Policy on AI tools
Surgent's Business Law for Small Business Owners
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Virtual
4.00 Credits
Contract principles Legal issues related to various types of business organizations Worker classification Employee rights and the duties of employers Real property law
ACPEN: The Role of Internal Control in the Risk-Based Audit
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Online
4.00 Credits
Specific matters auditors should consider when obtaining and documenting an understanding of the client's internal control system Development of a tailored audit approach that considers the potential reliance on internal controls Guidance for establishing an adequate basis for reliance on internal controls of less formal, smaller clients
Estate & Trust Primer - Tax Staff Essentials
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Virtual
4.00 Credits
Types of trusts Trustee powers Recognition and realization of income Elements of an estate Basic concepts of estate planning
Technology Trends for CPAs and CFOs: 2026 Update
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Virtual
2.00 Credits
The major topics that will be covered in this course include:Role of cloud computing as the foundation for all tech trendsIoT (Internet of Things) and Big DataData analytics and KPI dashboards the new financial reporting modelGenerative AI and Agentic AI in 2026Blockchain technology and smart contractsCryptocurrency 15 market and technology updateCurrent state of the software applications technology
Surgent's Introduction to Required Minimum Distributions
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Virtual
2.00 Credits
How SECURE Act 1.0 and SECURE Act 2.0 changed the RMD rules What is an RMD? Who is subject to RMDs? The types of accounts subject to RMDs How to calculate an RMD How to determine if a distribution can be an RMD How to determine which life expectancy table must be used when calculating an RMD The rollover and transfer rules during an RMD year IRS penalties for non-compliance with RMD regulations Applying RMD strategies to different plan types When RMDs can and cannot be aggregated How to correct an RMD shortfall How to get a waiver of the excise tax on an RMD failure The tax implication of an RMD How to donate an RMD tax-free How to determine the RMD rules that apply to a beneficiary
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: 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
How Much Are Your Ethics Worth?
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Virtual
2.00 Credits
The major topics that will be covered in this class include:Understanding ethicsAvailable tools to aid in ethical decision makingThe role of bias in making ethical decisionsApplication through case studies
From Numbers to Narratives: Mastering Data Analysis for CPAs
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Virtual
2.00 Credits
The major topics that will be covered in this course include:The Evolving Role of CPAs in a Data-Driven WorldWhy Data Analysis Matters for CPAsKey Data Analysis Skills and Concepts for CPAsLeveraging Microsoft 365 Tools for Data AnalysisBuilding a Data Analytics Mindset
