CPE Catalog & Events
ACPEN: Partnership Essentials: Review & Update
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Online
4.00 Credits
Recent legislative, rules and tax developments impacting partnerships and their partners Transfer of partnership interests TCJA §461(l) Excess Business Losses and §163(j) Business Interest Expense Importance of capital accounts Form 1065, Schedules K-1 and M-2 Schedules K-2 and K-3 update Reporting partner capital accounts Effect of the Ceiling Rule Alternative and Remedial Methods Effect on financial capital accounts Tax basis capital accounts
The Crucial Connection - Why You Should Care About Your Client's System of Internal Control
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Virtual
1.50 Credits
The audit risk model Key steps in understanding and evaluating your client's system of internal control Learn how to identify IT applications and IT controls relevant to the audit Apply risk assessment requirements to less complex entities Examples of risks arising from the use of IT and general IT controls
AI & Accounting in Manufacturing
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Virtual
2.00 Credits
The major topics that will be covered in this course include:Intelligent automation and dark factoriesPredictive maintenance and real-time cost trackingAI-enabled financial reporting and dashboardsContinuous auditing and anomaly detectionTax compliance automation and transfer pricing AIData governance and cybersecurity in financial systemsWorkforce reskilling and AI-augmented financial roles
Start From Trust: An Evidence-Based Approach to AI Adoption
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Virtual
1.00 Credits
The major topics that will be covered in this course include:Why one visible machine error collapses trust while identical human error does not, and what that asymmetry costs firms in both directionsWhere small and midsize firms actually stand on AI adoption, and why a firm that has not adopted broadly is not automatically behindCalibrated trust: the difference between misuse (overtrust), disuse (undertrust), and trust matched to what a tool actually does wellThe five-stop adoption spectrum: paralysis, accidental delay, informed caution, responsible piloting, and reckless adoptionThe AI Trust and Usage Quadrant: four firm postures and the next step each one impliesGoverned versus unstructured AI use, and why staff already bringing their own tools makes abstention a decision rather than an optionWhat the evidence says about human and AI combinations, and the two task questions that predict whether a tool will help or hurtReading vendor claims: the gap between a demo and production, and why fluent explanations increase acceptance of wrong answersFive trust questions to ask any AI vendor: permission, uncertainty, audit trail, explainability, and change controlThe NIST AI Risk Management Framework trustworthiness characteristics as a technical backboneThree vulnerabilities that current firm financial performance can conceal: client expectations, talent, and deferred learningCognitive offloading and skill retention: what firms lose by waiting, and the conditions under which offloading frees capacity insteadFive actions a firm can take this week, and four evidence-based rollout rules for a first pilot
ACPEN: FAQ Related to the Most Recent Audit Standards SAS Nos. 142-149
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Online
2.00 Credits
Clarification of terminology and foundational principles underlying recent generally accepted auditing standards Answers to frequently asked questions that emerge in the proper application of risk-based audit concepts Highlights of important concepts included in SASs No. 142-149
Entertainment, Meals & Travel Expenses: Review and Update
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Virtual
2.00 Credits
The major topics that will be covered in this class include:Definition of what qualifies as an entertainment expenseStrategies to deduct business entertainment expensesDeductibility of mealsSituations not subject to the 50% meals and entertainment reductionHow to handle automobile issues related to employer-provided parkingProper accounting for deductible vs. non-deductible expendituresThe four steps to analyze business expensesThe latest federal legislation, cases and rulings
ACPEN: Year-End Tax Planning: Thinking Outside the Box
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Online
4.00 Credits
Discuss the most recent tax legislation, rulings and developments Section 163(j) interest expense deduction New 21% corporate tax rate Medicare tax on high income wages and SE income Tax provision and extensions Timing income and deductions Alternative minimum tax (AMT) issues
ACPEN: Proper Financial Accounting for Partnerships and LLCs
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Online
4.00 Credits
Importance of Partnership capital accounts Book vs tax capital accounts Partnership capital contributions Section 704(b) capital rules and OCBOA GAAP balance sheet impact of capital contributions Bonus and Goodwill methods Ceiling Rule and Remedial allocations GAAP partner capital accounts
Resistance to Resilience: Strive for Tech Change Acceptance
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Virtual
1.00 Credits
The major topics that will be covered in this course include:Resistance to resilience in embracing new technologiesOvercoming barriers and ensuring successful implementationCutting-edge audit technologies, including AI, data analytics, and automationInsights into the Technology Acceptance Model (TAM)
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: S Corporation Essentials: Stock & Loan Basis Reporting
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Online
2.00 Credits
Basis of stock and debt Form 1040, Schedule E Shareholder basis of indebtedness Limitation of deduction of losses AAA and distributions
Ethics: How to Give and Receive Criticism the Right Way
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Virtual
2.00 Credits
The major topics covered in this course include:Entertaining lecture by a professional presenter, illustrated with relevant video clips and photographs, to cover the main points of the webinarWriting exercises, so you can see how these lessons apply to your own CPA practice and personal lifeTrue stories about CPAs and other leaders to show what can happen when apologies and criticism are done right, and the pitfalls of doing them the wrong way
Partnership/LLC Taxation: Tax Basis Capital Accounts
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Virtual
2.00 Credits
The major topics that will be covered in this class include:Discuss the impact of the Section 199A flow-through entities deduction on partnerships and their partnersThe meaning of a "tax basis capital account"How the financial accounting and tax capital accounts differ from one anotherDetermine a partner's share of the partnership's liabilitiesDistinguish "recourse" loans from "nonrecourse" loansWhat are "qualified nonrecourse financing" loans and how they affect partnersSection 704 "built-in gain or loss" rules and how they impact Schedule K-1 reportingSection 4655 "at risk" rules and how they impact Schedule K-1 reporting
Surgent's Information Security and Privacy
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Virtual
0.00 Credits
Covered entities and permitted uses and disclosures NIST framework Threat agents and attacks Cybersecurity risks Threat modeling and threat landscape Vulnerability management Layered security and defense-in-depth Protection of confidential data
Enterprise-Wide Risk Management in Accounting and Finance
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Virtual
4.00 Credits
The major topics that will be covered in this course include:Enterprise-wide risk management best practices for identifying, evaluating, and determining how to respond to relevant risks.The importance of risk and uncertainty disclosures in the preparation and fair presentation of financial statements, including evolving risks with cybersecurity and ESG.Coordinating risk management efforts, including the required involvement of corporate governance.How to embed risk management into day-to-day accounting and finance activities.
The CPA's 2026 Guide to Cryptocurrency and Blockchain
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Virtual
2.00 Credits
The major topics that will be covered in this course include:Blockchain technology primerCryptocurrency technology primerUpdate on the cryptocurrency marketplaceCryptocurrency exchanges - the good, the bad and the uglyOverview of cryptocurrency taxation and legislationSmart contracts - what they are and how they work
ACPEN: Hiring Remotely: Using Personality Assessments for Better Hiring Decisions
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Online
1.00 Credits
Remote Hiring Best Practices Personality Assessments in Hiring Effective Integration of Personality Assessments Minimizing Bias and Ensuring Cultural Fit
ACPEN: Common Peer Review Deficiencies and How to Avoid Them
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Online
2.00 Credits
Defiicencies Peer reviews Auditing
All About Fraud - Examples, Prevention and Auditing
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Virtual
4.00 Credits
The major topics that will be covered in this course include:2026 Report to the Nations issued by the Association of Certified Fraud Examiner.Practical approaches organizations use to prevent and deter fraud, highlighting controls, policies, and cultural factors that can reduce fraud risk.Recent fraud cases reported in the news to reinforce how these schemes manifest in real-world settings.Discussion of the auditor's responsibilities related to fraud under AU-C 240, including an overview of proposed changes to the fraud standards and what they may mean for future audit engagements.
ACPEN: Conflict Resolution and Effective Communication Training
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Online
1.20 Credits
Communication Confllict Resolution
