CPE + Events Catalog
2026-27 OSCPA-Select™ CPE - 2 catalog options:
Browse CPE by Field of Study, and use the Format/Type filter to narrow by In-Person, Webcast, Bundles or On-Demand.
This will generate a PDF of the current filtered catalog
Surgent's Introduction to Required Minimum Distributions (2 hours)
-
Online
2.0 Credits
Member Price: $119
See more dates
Required minimum distributions (RMDs) must be taken from certain tax-deferred retirement accounts, starting when the account owner reaches their applicable age. The RMD rules are complex and must be simplified to help ensure clients understand them. Accounting and finance professionals must understand the basics of RMDs for IRAs and employer plan accounts so as to help IRA owners, plan participants, and beneficiaries meet their RMD obligations and avoid penalties that apply to RMDs not taken by their applicable deadline. Accounting and finance professionals should also be able to demonstrate tax-efficient solutions for RMDs. This course will walk accounting and finance professionals through the fundamental concepts and rules that apply to RMDs, demonstrate how to calculate RMDs, and explain how to correct RMD errors. It can be taken by anyone, including those without any experience working with RMDs. The course will include cases to promote understanding of the rules.
More Dates
Surgent's Tax Practitioner Horror Stories (2 hours)
-
Online
2.0 Credits
Member Price: $99
See more dates
In life and in tax practice, often the best way to learn something is to profit from the mistakes of others. In tax practice, mistakes can result in tax liabilities for clients and malpractice lawsuits against the tax professional. Don't let this happen to you. In this program, we attempt to learn from the mistakes of others to avoid making them ourselves. We go through a series of "horror story" case studies that are both entertaining and educational. Practicing tax is a risky, sometimes horrifying business. Take this opportunity to prepare yourself for the risks that come with practicing tax by learning from these sobering, cautionary case studies.
More Dates
Comprehensive Estate Planning: Administration & Postmortem Strategies
-
Online
8.0 Credits
Member Price: $250
See more dates
Navigating the complexities of estate and trust administration is a vital skill for professionals, who play an integral role in the administration team. This comprehensive course is designed to equip professionals with a thorough understanding of their responsibilities and the processes involved in estate administration, enhancing their ability to address estate settlement issues effectively. Participants will be provided with a detailed overview of the professional’s role in estate and trust administration, emphasizing practical insights and strategies for managing assets, addressing the legitimacy of debts and creditors, and ensuring the proper distribution of assets. **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 kori.herrera@acpen.com.
More Dates
Surgent's Preparing C Corporation Tax Returns for New Staff and Paraprofessionals
-
Online
8.0 Credits
Member Price: $279
See more dates
This course is a great foundation to introduce new preparers to tax rules related to business returns. The course covers tax areas affecting all business entities, providing a solid basis for staff to handle business entity returns. Such business tax topics include the sale of assets used in a trade or business (Form 4797), depreciation (Form 4562), deductible and nondeductible items, and the basics of uniform capitalization. The objective of this course is to train new staff accountants, data processing employees, paraprofessionals, and bookkeepers to prepare complicated federal corporate income tax returns. It is a hands-on and practical course, with extra emphasis on changes to forms under new tax law.
More Dates
The Best Individual Income Tax Update Course by Surgent
-
Online
8.0 Credits
Member Price: $299
See more dates
This highly informative course comprehensively covers all the latest tax law developments. The focus is on individual taxation and discussion of the planning opportunities practitioners need to understand to help clients respond effectively. You will come away from the course with the up-to-date knowledge to educate your individual tax clients and implement tax-saving ideas that will serve their ever-evolving needs. This course is continually updated to reflect enacted legislation. Please Note: Due to content overlap, it is recommended that this course NOT be taken together with BFTU.
More Dates
Taxation of the Construction Contractor 26-27 (4 hours)
-
Online
4.0 Credits
Member Price: $175
See more dates
Taxation of long-term contracts has evolved into a myriad of compliance requirements and reporting considerations. Understanding complex and sometimes illogical rules is a specialty in itself. Learn the essentials to address both tax and compliance. Based on many years of service in the real estate and construction industries, this course will efficiently address the numerous issues and provide precise approaches to achieve the most beneficial tax result while meeting compliance requirements.
More Dates
Basic Staff Tax Training: Individual 26-27
-
Online
8.0 Credits
Member Price: $329
See more dates
This course will help you master individual income tax return preparation! It will improve your understanding of the basics, focusing on the law and compliance associated with Form 1040. It is an excellent overview of the process for new preparers and a refresher for the more seasoned professional.
More Dates
No Tax on Overtime: Payroll Compliance (2 hours)
-
Online
2.0 Credits
Member Price: $89
See more dates
This course provides tax and accounting professionals with a comprehensive overview of overtime requirements under the Fair Labor Standards Act (FLSA). Participants will explore the statutory definition of overtime, exemptions, and the calculation of the "regular rate of pay." Through practical examples and compliance-focused scenarios learners will gain the skills to identify risks, properly compute overtime pay, and advise clients or employers on best practices. The course emphasizes regulatory compliance, accurate application of rules, and strategies to avoid common pitfalls in wage and hour audits. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.
More Dates
A Practical Guide to Trusts
-
Online
8.0 Credits
Member Price: $250
See more dates
This course provides financial professionals with a comprehensive understanding of trusts and their role in estate planning. Participants will learn how to determine whether a trust aligns with a client's financial goals and explore strategies to maximize tax efficiency. The course covers various trust structures and their potential to reduce income, estate, and generation-skipping taxes at both federal and state levels. Additionally, it delves into trustee responsibilities and the benefits of irrevocable life insurance trusts and dynasty trusts. With a focus on practical applications and real-world scenarios, this course equips CPAs, EAs, attorneys, bankers, and financial planners with the expertise to navigate probate avoidance, streamline asset distribution, and manage complex tax considerations. Whether working with revocable or irrevocable trusts, participants will gain the tools to enhance their clients' financial well-being across generations. *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 kori.herrera@acpen.com
More Dates
Federal Tax Update for Business with Doug Van Der Aa (4 hours)
-
Online
4.0 Credits
Member Price: $149
See more dates
This program will address recent legislation, rulings and developments affecting business taxpayers and provide practitioners with a comprehensive update for the upcoming tax season. *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
More Dates
Surgent's Select Estate and Life Planning Issues for the Middle-Income Client (4 hours)
-
Online
4.0 Credits
Member Price: $159
See more dates
Clients think that estate planning only applies to the very rich. In truth, there are many issues of critical concern for which the middle-income client needs to plan. This course is a must-attend for all Accounting and Financial Professionals who work with middle-income clients and are looking for ways to provide additional quality services. Updated for developments relative to estate tax changes.
More Dates
1065 – Understanding Partnerships Tax Returns (2 hours)
-
Online
2.0 Credits
Member Price: $89
See more dates
Form 1065 is the tax return filed by partnerships, which is one of the most common forms of business organizations in the United States. This course provides an in-depth understanding of the preparation and filing of Form 1065. The course will cover the basics of partnership taxation, including how partnerships are taxed, the different types of partnerships, and the tax obligations of partners. It will also discuss the importance of keeping accurate financial records, the role of the partnership agreement in tax reporting, and the filing deadlines for Form 1065. Participants will gain a comprehensive understanding of the various sections of Form 1065, including the Schedule K-1, which reports each partner's share of the partnership's income, deductions, and credits. The course will also cover how to report partnership income, expenses, and deductions, as well as the tax implications of buying and selling partnership interests. In addition, the course will provide an overview of common errors and omissions made when preparing Form 1065, and how to avoid them. It will also cover recent changes in tax laws that affect partnership taxation. Overall, this course is designed for tax professionals, accountants, business owners, and individuals who need to understand the intricacies of partnership taxation and the preparation and filing of Form 1065. Upon completion of the course, participants will have a solid understanding of partnership taxation and will be able to prepare and file Form 1065 with confidence. **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 kori.herrera@acpen.com.
More Dates
S Corporations: Calculating Shareholder Basis (2 hours)
-
Online
2.0 Credits
Member Price: $89
See more dates
A detailed analysis of the calculations related to determining a shareholder's tax basis for S corporation shares and loans. How to use the Form 1120S, Schedule K-1 information for basis determination. An illustrative example demonstrates how the process works, as well as the many potential pitfalls. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.
More Dates
Tax Practice Quarterly: 2027 Busy Season Readiness (2 hours)
-
Online
2.0 Credits
Member Price: $89
See more dates
As the 2027 busy season approaches, join us for a webcast that tackles the tax topics you'll be facing most. We'll: Share tips to help you manage your practice more efficiently Walk through key year-end issues affecting both individuals and businesses Provide tax updates shaping the upcoming tax season
More Dates
IRC 1031 in the Real World: Practical Issues and Compliance (2 hours)
-
Online
2.0 Credits
Member Price: $89
See more dates
This course provides a technical overview of IRC 1031 like-kind exchanges, focusing on the application of current law and regulations following the Tax Cuts and Jobs Act. Presented by a former IRS subject matter expert, the course is designed for practitioners who advise on, prepare, or review transactions involving real property exchanges. Participants will examine qualification requirements, definitions of real property, and the determination of like-kind versus non-like-kind property under Treasury Regulations. The course covers key concepts including relinquished and replacement property, boot, realized and recognized gain, and basis calculations. Additional topics include the interaction of 1031 with cost segregation studies, depreciation treatment under 1245 and 1250, replacement property basis allocation, depreciation of carryover and excess basis, and multi-property exchange rules. Practical compliance considerations relevant to tax return preparation and review are emphasized throughout. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.
More Dates
Winning Tax Strategies for Real Estate Professionals (2 hours)
-
Online
2.0 Credits
Member Price: $89
See more dates
Learn how material participation rules can significantly impact the tax treatment of your real estate activities. This course explains the IRS tests for material participation, how to distinguish active from passive activities, and strategies for documenting participation to maximize tax benefits. A detailed analysis of the self-rental passive activity rules will be given, including forms reporting examples and integrates them with the flow-through entity rules related to self-rental. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.
More Dates
Al Capone to Cybercrime: The Journey of IRS Special Agents (4 hours)
-
Online
4.0 Credits
Member Price: $149
See more dates
Since 1919, the Internal Revenue Service had a civil and criminal function in the United States tax system. Little do people know, the IRS has an elite criminal function that started with five United States Postal Inspectors. From its early days in taking down Al Capone to now solving cybercrimes, the IRS special agents are tasked with investigating tax fraud, money laundering, and other white collar crimes. This presentation will show you the importance of this law enforcement function, the training, techniques, expertise, and actions that cause them to be known as the "world's finest financial investigators." This presentation has been prepared by a 20 year veteran with the IRS-Criminal Investigation. The presenter investigated crimes, and trained and mentored other special agents. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.
More Dates
Comprehensive Pass-Through Owners” Basis and Distribution Rules 26-27
-
Online
8.0 Credits
Member Price: $329
See more dates
Pass-throughs (S corporations and Partnerships) are the most popular choice of newly formed business entities. However, for years, taxpayers and their preparers have struggled to calculate, update, and maintain the pass-through entity owners" tax basis information in each investment correctly. Calculating and accounting for tax basis and adequately reporting the impact of operating and liquidating distributions for these entities are among the most frequently cited audit deficiencies. Taxpayers have also misapplied the tax rules when calculating the gain or loss from the sale of the interest. Recently, the IRS initiated enforcement initiatives designed to audit owners of pass-through entities regarding their calculations of tax basis and their tax treatment of distributions. This course will teach you how to properly account for both items for your clients who own an interest in a partnership or an S-corporation. Learn to identify the most common mistakes and errors and report these items correctly before your client is audited.
More Dates
Real Estate Taxation 26-27
-
Online
8.0 Credits
Member Price: $329
See more dates
Examine significant real estate tax issues and concepts, including planning and compliance topics emphasizing tax elimination or deferral. Discuss the qualified business income deduction (Sec. 199A) as it relates to real estate investments; limited discussion of opportunity zones (Sec. 1400Z-2) relating to real estate; 1031 exchanges; home sale exclusion (IRC Sec. 121); passive activities loss rules; estate planning and gifting with real estate; and California property tax issues, updated for passage of Proposition 19 affecting parent-child transfers and transfer of assessments to a new principal residence.
More Dates
Passive Activities & Rental Real Estate Income Tax Issues
-
Online
8.0 Credits
Member Price: $300
See more dates
This comprehensive training is designed to get the accountant up to speed quickly with the complex passive activity loss (PAL) rules that apply to certain investments in trades or businesses and rental activities. The cornerstone of the course is the in-depth coverage of the detailed tax law and regulations applicable to passive activities under IRC §469 and how and when the 3.8% net investment income tax under §1411 applies. *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