CPE + Events Catalog
Communicate Financial Concepts to Non-Accountants (2 hours)
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Online
2.0 Credits
Member Price: $79
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Do you ever get blank looks when you present your company's financial statements? Does your board nod knowingly, during your presentation, but never seem to have any meaningful questions? It could be that they have no idea what you are talking about and are just pretending to understand! Learn how to connect with your CEO, board, fellow managers, and ordinary employees so they understand your message.
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Navigating IRS Collections: Overview of Form 433 & OIC (2 hours)
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Online
2.0 Credits
Member Price: $89
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This course highlights when to use Form 433-A or 433-B, along with documents needed to effectively submit an Offer in Compromise (OIC) or Installments Agreement. Settling tax debts is an important part of the IRS collection process, this course helps guide taxpayer representatives through the process so they may efficiently complete these necessary forms. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.
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Master the Art of CPA Communication: Boost Your Influence! (4 hours) [NT]
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Online
4.0 Credits
Member Price: $149
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Discover the communication edge that will take your CPA career to the next level. This comprehensive course empowers CPAs with the tools to enhance clarity, build trust, and drive decisions. Learn to transform complex jargon into actionable insights and develop powerful persuasion techniques that resonate with clients and stakeholders. Join me to sharpen your communication skills and elevate your professional impact. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.
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ACPEN Signature 2025: Not-for-Profit Accounting, Auditing & Tax Update
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Online
8.0 Credits
Member Price: $250
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The tax laws keep changing and nonprofit entities must continue to adjust to new rules. As part of the Inflation Reduction Act of 2022, passed in August 2022, hundreds of billions of dollars in government funding and costs were allocated to energy and climate initiatives. As part of the legislation, for the first-time, tax-exempt organizations (including not-for-profits and government agencies) can claim certain energy credits on their federal income tax returns and receive a refund from the federal government even if they have zero federal income tax liability. Now, there are proposals to roll back Inflation Reduction Act Initiatives. There are also proposals to change tax rates affecting the ability of not-for-profits to raise money. Other proposals would apply the corporate tax rate to the endowment funds of large private universities. Still other proposals would affect IRS funding compounding problems that practitioners already have in getting IRS customer service on exempt organization issues. This year’s Annual Not-for-Profit Update will include a tax update and review of any new key issues in completing IRS Form 990, and related Schedules. It is more important than ever for non-profits to understand and complete this annual tax form to ensure that the organization and its donors are also protected so they can accomplish their corporate intentions and goals. On the accounting standards front, some nonprofits will still be implementing the FASB’s new Credit Losses standard (Accounting Standards Codification [ASC] Topic 326), the last of the FASB’s recent wave of major standards. This standard primarily affects two groups of nonprofits: (1) those making loans or financial guarantees (e.g., foundations, community development financial institutions, universities) and (2) those with accounts receivable arising from service (or goods) delivery rather than grants and contributions (e.g., hospitals, universities). Meanwhile, the FASB has been progressing through its next generation of projects, informed by a public agenda consultation in 2021, as well as preparing for a follow-on public agenda consultation to be conducted beginning later this year. Although many of these projects are focused on business enterprises and the needs of their investors, there are several recent standards (Accounting Standards Updates [ASUs]) and current projects that have or could have significant applicability to some or many nonprofits. These include recent ASUs on Crypto Assets (2023-08) and on Income Tax Disclosures (2023-09) and current projects on Software Development Costs and on two specific Environmental, Social, and Governance (ESG) issues with potential financial statement impact, Financial Instruments with ESG-linked Features (part of a project on Derivatives Scope Refinements) and Environmental Credit Programs. This year’s FASB Update will include helpful implementation reminders for Credit Losses, and for Leases between Entities under Common Control (ASU 2023-01), which was important follow-on guidance for another of the FASB’s major recent standards, Leases (ASC Topic 842). The Update will also provide background information and discuss key provisions of the ASUs on Crypto Assets and Income Tax Disclosures, and a summary of efforts to-date on the Software Development Costs and ESG-related projects, as well as provide a brief preview of upcoming 2024 agenda consultation. Auditing Update - a review of Statements on Auditing Standards 142 (Audit Evidence), 143 (Accounting Estimates), 144 (Amendments to AU-C 501, 540 and 620); 145 (Understanding the Entity and Assessing Risk), 146 (Quality Management),148 (Amendments to AU-C 935), that will impact audits conducted in 2023 and beyond, with emphasis on practical application to NFP organizations. This session will also discuss the Statements on Quality Management Standards and their impact on smaller firms. Ethics Update – Our course will provide a review of recently enacted Ethics Interpretations, including NOLAR, Unpaid Fees, Accounting Standards Implementation, Loans, Information system services, Officer and directors, and Compliance Audits, as well as consideration of exposure drafts currently outstanding. Qualifies as one hour of ethics CPE. This program will also provide an overview of other recent standards issued and projects in progress that impact Not-for-Profit entities. *Please Note: THIS COURSE HAS ONLY 2 IRS CREDIT HOURS. 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
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Income Tax Analysis: Exploring In-Depth Concepts (2 hours)
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Online
2.0 Credits
Member Price: $89
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Financial statements prepared for stockholders and external users follow Generally Accepted Accounting Principles (GAAP), while tax returns adhere to the Internal Revenue Code (IRC). These frameworks differ in recognizing profitability, influencing reported income significantly. Companies often aim to minimize taxable income within legal bounds, while maintaining compliance with both financial reporting and tax regulations. - Timing Differences: Variations in income recognition and deductible expenses between GAAP and IRC create timing differences, impacting reported profitability and tax liabilities. - Deferred Tax Assets: Companies accrue deferred tax assets from overpaid taxes or carried-forward credits, which can offset future taxable income, reducing tax liabilities. - Deferred Tax Liabilities: When taxable income is less than reported income, deferred tax liabilities arise, necessitating future tax payments when temporary differences reverse. Join us to delve into these concepts, exploring how financial reporting choices and tax strategies shape a company's financial performance and compliance obligations. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.
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Accounting of the Soul: Making the World a Better Place (1 hour) [NT]
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Online
1.0 Credits
Member Price: $55
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This workshop explores how each of us can play a part in helping to make the world a more fair and gentler place. This one-hour webinar includes an overview of Aristotle's virtue ethics and its application to present day life. We will focus on the virtue of compassion both individually and organizationally and its impact on individual, organizational and world wellbeing. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.
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Nonprofit A&A Series Part 2: Revenue Recognition 25-26 (2 hours)
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Online
2.0 Credits
Member Price: $99
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Part 2 of a 2-part series is an overview of GAAP requirements for nonprofit organizations and will help you become proficient in nonprofit financial reporting. This session focuses on revenue recognition. Be sure to register for part 1 in the series: Nonprofit A&A Series Part 1: Financial Statement Presentation & Disclosure
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Power BI - Bringing It All Together for Data Analysis (2 hours) [NT]
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Online
2.0 Credits
Member Price: $89
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Power BI - Bringing It All Together for Data Analysis is an advanced-level course designed for professionals looking to integrate and optimize their use of Microsoft Power Pivot and Power BI. Building on the foundational knowledge from previous courses, this session focuses on the crucial next steps after creating data models and measures, guiding participants on how to fully utilize the potential of these tools to uncover insights and create impactful, actionable visualizations. This course takes a deep dive into the critical aspects of using Power BI to its fullest potential, emphasizing a holistic approach to data analytics. You'll learn how to build a streamlined workflow, ensuring every step in your data journey contributes to actionable insights. The course also focuses on optimizing performance for data models, utilizing advanced features of Power BI Services, and moving beyond basic data models to create advanced solutions tailored to real-world business needs. By the end of the course, you'll be able to synthesize all your Power BI skills to design and deliver powerful analytics solutions tailored to any audience. Whether you're presenting to stakeholders, sharing insights across teams, or managing enterprise-level reporting, this course will equip you with the tools and strategies to succeed. Perfect for Power BI users looking to tie all the pieces together into a comprehensive, efficient workflow. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.
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Surgent's Understanding S Corporation Taxation: Shareholder Basis, AAA, and Retained Earnings (2 hours)
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Online
2.0 Credits
Member Price: $99
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Even though they have been around for several years, the tax laws pertaining to S corporations remain some of the more difficult areas of the Internal Revenue Code. Given the rising popularity of S corporations, understanding how shareholder basis and the equity section of the balance sheet work together for tax purposes is imperative for nearly any tax practitioner. In this course, we will discuss this relationship. Using examples and illustrations, we will show how contributions, operating transactions, and distributions affect shareholder basis as well as equity.
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Surgent's Update on the SECURE 2.0 Act (2 hours)
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Online
2.0 Credits
Member Price: $99
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This course provides a comprehensive analysis of the SECURE 2.0 Act. The principal focus of the Act is to expand retirement coverage and increase retirement savings. As such, the Act has 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 available in order to effectively advise your clients on these important changes.
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2025 Not-for-Profit Accounting & Auditing Update (3 hours)
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Online
3.0 Credits
Member Price: $99
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This course provides a comprehensive update on the key developments impacting not-for-profit (NFP) accounting and auditing in 2025. While the FASB hasn't recently issued NFP-specific standards, several Accounting Standard Updates (ASUs) will significantly affect nonprofit organizations. We'll review these changes and their implications. We also explore the growing relevance of programmatic investments and their interplay with the Current Expected Credit Losses (CECL) standard, and examine the IFR4NPO initiative, a global project aimed at establishing universal financial reporting standards for nonprofits. On the auditing side, we'll delve into the impact of the new quality management standards, impacting firms that provide attestation services, including compilations and reviews for nonprofits. This session will equip you with the insights needed to navigate these changes and stay compliant.
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Surgent's Ethics for the Industry Accountant (4 hours)
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Online
4.0 Credits
Member Price: $179
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While ethics training is required by many states, the true value of the CPA license is in understanding how critically important ethical behavior is to our customers, our firms, and the public. This course will explore the basic tenets of ethical behavior and use case studies to explore ethical dilemmas in various companies and organizations with a focus on dilemmas that may face CPAs in the industry.
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Nonprofit Internal Control - Practical Insights into Mitigating Financial Reporting, Compliance and Other Risks (4 hours)
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Online
4.0 Credits
Member Price: $129
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There is simply no denying that a sufficiently designed and effectively operating system of internal controls over reliable financial reporting is more important than ever. The primary objective of this course is to give participants "hands-on" practice in designing, evaluating, and communicating conclusions related to design and operating effectiveness of internal controls over reliable financial reporting and other risks for nonprofit environments.
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Real Estate Tax Issues: Passive Activity, Self-Rental and Section 199A (4 hours)
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Online
4.0 Credits
Member Price: $129
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This program will provide a detailed analysis of the real estate professional passive activity rules, including forms reporting examples, and integrates those rules with when real estate is considered a "business" under the Section 199A flow-through entity deduction. 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. *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
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Individual Income and Tax Compliance Annual Update (4 hours)
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Online
4.0 Credits
Member Price: $225
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Tax professionals can get caught up on all the latest developments in the areas of individual, estate, trust and gift tax in this comprehensive course.
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Steps to Stop External Fraud (2 hours)
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Online
2.0 Credits
Member Price: $89
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Until recently, a percentage of organizations discounted the risk related to external fraud attempts. Most were only concerned with protecting physical assets such as inventory or fixed assets. However, because of the many highly publicized corporate hacking events, such as the ones that affected the Colonial Pipeline and JBS Meats, more attention is being paid to external fraud risk of all types. In this session, we look at what is included in a definition of external fraud and then delve into specific control issues that can give rise to increased risk. We then discuss measures that organizations can employ to help reduce exposure to external attacks. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.
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Surgent's Guide to Payroll Taxes and 1099 Issues (4 hours)
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Online
4.0 Credits
Member Price: $159
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Employment taxes are often overlooked as an area where more planning may be effective. Payroll taxes have become an increasing burden for the average business and IRS penalties for noncompliance have risen dramatically in recent years. As a result, they have also been subject to employer incentives. The Service has announced that uncovering noncompliance by employers ranks high on its audit list. This course presents an overview of employee versus independent contractor criteria, the federal payroll taxes form, Form 1099, and related compliance issues.
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Surgent's Preparation and Compilation Engagements Under the SSARS (4 hours)
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Online
4.0 Credits
Member Price: $159
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Be the go-to person on financial statement compilation and preparation engagements. Specifically designed for those performing preparation and compilation engagements, this course will provide you with a hands-on application for performing preparation and compilation engagements under AR-C Section 70 and 80, respectively. You will learn the ins and outs of relevant sections of the SSARS related to preparation and compilation engagements with a focus on how recently issued updates to SSARS No. 21 impact these engagements. More importantly, you will be provided practical examples and illustrations to help you effectively and efficiently perform those engagements, including a detailed discussion of the reporting requirements under AR-C 80 related to compilation engagement. Lastly, the course will review recent peer review feedback on these types of engagements, highlighting areas where you can improve engagement quality.
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Surgent's Reasonable Suspicion (1 hour) [NT]
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Online
1.0 Credits
Member Price: $59
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Given the opioid epidemic and the legalization of medical and recreational marijuana in a growing number of states, many employers are concerned about the impact drugs and alcohol may be having on the safety and security of their workplaces. Reasonable suspicion testing is among the best ways for employers to identify whether an employee is under the influence of drugs or alcohol while working. This webinar explores what managers and supervisors need to know to implement a Reasonable Suspicion Testing Policy.
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Liquidity & Uncertainty Disclosures for Nonprofits (2 hours)
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Online
2.0 Credits
Member Price: $79
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The current environment could be having an enormous impact on accounting and financial reporting for all entities, including nonprofits. This course will provide insights into the most critical disclosures related to liquidity, accounting uncertainty, and going concern for nonprofits.
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