CPE Catalog & Events

Many partnerships and S corporations are now required to complete the voluminous Schedules K-2 and K-3 to report foreign-related tax information. Updated for the 2025 tax year, this course is an essential guide for tax preparers on how to tackle the preparation of these forms. Understanding and preparing these forms requires a basic knowledge of various international tax topics, including sourcing of income, foreign tax credit income categories, effectively connected income, and fixed, determinable, annual, or periodical (FDAP) income. The course includes a brief discussion of key international tax concepts, a detailed walk-through of what information is required to be reported in different parts of the schedules, and practical advice from the field. The course also includes three comprehensive case studies on how the form should be completed for operating, real estate rental, and investment partnerships. Please note: Surgent also offers a companion course, "Schedules K-2 and K-3: Filing Requirements" (KFR2).

It is important for accounting and finance practitioners to help their clients understand and apply the many new provisions of OBBBA. Many of these changes are effective for the 2025 tax year and beyond. This program is an introduction to and review of some of these critical changes and their impact on taxpayers. This program is a two-hour review and analysis of what we consider some of the most current and important changes from the OBBBA. If you want the latest OBBBA information to relay to your clients, this course is for you.

This course provides a comprehensive analysis of the SECURE 2.0 Act (Act) that includes key provisions of the Act available for implementation in 2025. The principal focus of the Act was to expand retirement coverage and increase retirement savings. As such, the Act included many important changes relating to IRAs and qualified plans. This legislation alters the landscape of retirement planning for taxpayers of all ages. Make sure you are up to date with the latest information relating to these changes in order to effectively advise your clients on these important provisions.

A discussion of recent law changes that impact capitalization, depreciation, and disposition of assets. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.

This course is essential and designed to assist those who want to remain up to date on guidance issued by the Financial Accounting Standards Board (FASB). Learn about the accounting requirements involving crypto assets, income taxes, joint ventures, governmental grants, interim reporting, and hedging. Hear about the results and findings of the FASB's post implementation review report involving the lease standard, and much more.

Many CPAs are becoming full-time or fractional CFOs for small businesses. In that position, they are the resident expert in finances, cash flow planning, and budgeting. But what about dealing with the IRS? The IRS has broad powers to administer the assessment and collection of taxes. From removing penalties to criminal prosecutions, this presentation focuses on how CFOs can prevent problems with the IRS and how to develop winning strategies if the IRS knocks on the door. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.

Estate planning continues to evolve, and staying informed about the latest trends and strategies is crucial for professionals in the field. This forward-looking course delves into the intricacies of estate planning, with a specific focus on current issues. Participants will explore cutting-edge techniques, emerging legal considerations, and industry developments to ensure they are equipped with the knowledge and skills to create effective estate plans that withstand the test of time and safeguard their clients' legacies. *Please Note:  If you need credit reported to the IRS for this IRS approved program, please download the IRS CE request form on the Handouts Tab and submit to kori.herrera@acpen.com  

This course is designed for financial professionals looking to understand Form 1120S. It covers the essential aspects of S corporation taxation, including the preparation of Form 1120S, determining taxable income, and accurately reporting and allocating income, deductions, and credits. Electing Subchapter S status as well as reviewing the mechanics of electing Subchapter S status will be discussed. It will further compare the S Corporation to other forms of entities, along with compliance with corporate formalities. Highlights of Form 1120S will be discussed, including build-in capital gains, accountable plans, taxable fringe benefits, officer reasonable compensation and audit strategies. Schedules K-1, K-2, K-3, and effectively connected income will be reviewed in this course as well. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.

The most difficult concepts to master when dealing with flow-through business entities are the basis and distribution concepts. Major error and malpractice issues occur if the CPA does not fully understand the impact of these rules. This course is designed to focus on the practical applications of these rules.

In today's fast-paced and competitive business landscape, the ability to foster creativity is more crucial than ever. Unleashing Creativity in the Workplace is a CEU course designed for HR professionals who are eager to cultivate an environment where creativity drives productivity, innovation, and engagement. Through this course, you will learn how to leverage creativity to enhance individual, team, and organizational performance-ultimately achieving your company’s goals faster and more efficiently. Christine Wilson, a counselor turned coach and the creator of the Think Time planner, will guide you through a comprehensive approach to fostering creativity and innovation in your organization. Whether you're looking to inspire new ideas, improve employee engagement, or create a culture of innovation, this course offers actionable strategies and insights to help you unlock the full potential of your workforce.

Are you ready to unlock Excel's full potential? In today's fast-paced world, mastering Excel isn't just a nice-to-have-it';s a must for anyone who wants to work smarter, faster, and with greater accuracy. Make plans to participate in this dynamic, Excel-centric session designed for professionals like you. Discover how you can leverage features like templates, Precision as Displayed, and PivotTables along with new tools such as Dynamic Arrays, advanced data cleaning, PIVOTBY and GROUPBY functions, and seamless Copilot integration. These features will transform the how you and your team analyze data, automate reporting, and deliver actionable insights from Excel.

This program provides in-depth coverage of SAS 145, a major standard that helps auditors enhance risk assessment procedures through improved techniques for identifying and assessing risks of material misstatement. This session is essential for CPAs that perform audits. The discussion will also be insightful for auditees and other professionals who want to maintain awareness of current auditing guidance.

Strong internal controls are the foundation of financial integrity and operational efficiency. In this interactive two-hour session, finance professionals will explore best-in-class internal control frameworks and leading practices to mitigate risks, enhance compliance, and improve organizational performance. Participants will gain insights into designing, implementing, and monitoring internal controls that align with regulatory expectations and industry standards. This course will provide real-world examples and practical strategies to strengthen controls in key financial processes, ensuring a culture of accountability and transparency.

Practical hands-on Excel learning exercises taught by a highly engaging expert in the field You'll develop your expertise with real-world Excel workbooks. Despite the popularity of VLOOKUP, it has its drawbacks. This session will address these drawbacks while offering alternatives. You'll walk through the VLOOKUP and IFERROR functions, and explore the following topics: Improving the use of VLOOKUP with VALUE/TEXT Improving the use of VLOOKUP with MATCH. Moving beyond VLOOKUP with INDEX Trapping errors with IFERROR Moving beyond basic Excel functions Grasping the limitations and possible enhancements for the VLOOKUP feature, along with methods to handle errors can elevate your proficiency in Excel. You'll also partake in hands-on Excel activities that showcase the integration of functions and their use in crafting spreadsheets, encompassing: Combining functions to enhance flexibility Utilizing functions for atypical data categories Perfecting sophisticated lookup functions *Session 5 is one of eight sessions that is available as an individual session. Each session builds on the prior sessions, so you'll want to consider watching [Session 6: List Comparisons and Indenting] (https://www.aicpa-cima.com/cpe-learning/webcast/excel-for-accounting-professionals-session-6--list-comparisons-and-indenting) to further prepare to tackle real-world issues and build powerful workbooks.*

Cash is essential to every business, and is often one of the first accounts audit staff are exposed to. This course will cover the basics of auditing cash, including the related audit assertions, risks, & threats to the cash balance. During this course, we will also highlight the various substantive auditing procedures that staff should perform, and also walk through some real-world examples. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.

In this hands-on workshop, participants will deepen their understanding of the financial statement review process. Designed specifically for small and medium-sized CPA firms, this interactive session combines a comprehensive lecture with ample time for questions and practical case studies. You'll gain valuable insights into best practices for reviewing financial statements, ensuring accuracy and compliance with current standards.

This program addresses the critical issues and special opportunities facing S-corporations, with a focus on reporting shareholder basis and distributions.   *Please Note:  If you need credit reported to the IRS for this IRS approved program, please download the IRS CE request form on the Course Materials Tab and submit to terri.storer@acpen.com    

Peer review deficiencies and professional liability claims result from both audit and nonaudit services. This course will provide best practices for avoiding legal liability and quality control concerns for a wide variety of professional services offered by public accountants.

Surveys show that the average North American company completes its monthly financial statement closing in six (6) days. However, some companies can close their books in one day or less. You don't have to sacrifice accuracy for speed. This session will show you how to close month-end faster, better and cheaper. Yes, to all three.

A chain is only as strong as its weakest link.  The same theory applies to departmental performance—the overall result is only as strong as its weakest contributor.  Leave our interactive and entertaining session with insight for developing and sustaining the best team you can possibly assemble.  The four elements in this process are (1) development, (2) leadership, (3) hiring and (4) environment.  Discuss how to effectively use these elements in your creation of an outstanding organization. Discover the power of the 10 Attributes for Leadership Success and the negative impact of Leadership’s Fatal 13. Above all, learn how to combine these four elements as a successful catalyst for sustained high-quality output and results.