CPE Catalog & Events
Surgent's Engagement Letters: Scope and Risk Management
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Online
2.00 Credits
Member Price: $99
Strong engagement letters protect your firm. They spell out what work you will (and won't) do, who is responsible for what, and how problems will be handled. Weak or vague letters may expose firms to potential liability. In this course, you'll learn how to draft, update, and enforce engagement letters that actually work in the real world. We pull from industry guidance, malpractice insurer data, and peer-review findings to show you the clauses that matter, how to prevent "scope creep" (work expanding beyond what was agreed), and how to not compromise your independence.Delivery Method: Individual webcastCPE Credit: 2Program Level: BasicThis course is being offered by a learning partner. You may access the Surgent platform through the My CPE page on vscpa.com after purchase.
Global Internal Audit Standards (GIAS) Domain III - Part 1
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Online
2.50 Credits
Member Price: $99
The new Standards emphasize that quality performance requires conformance to the Standards. Each standard within Domain III specifically identifies the responsibilities of the CAE and the board, as well as joint responsibilities. The new Global Internal Audit Standards were released on January 9, 2024, and will become effective January 9, 2025. The previous version, the International Standards for the Professional Practice of Internal Auditing, released in 2017, remains approved for use during a one-year transition period. The Global Internal Audit Standards guide the worldwide professional practice of internal audit. They serve as a basis for evaluating and elevating the quality of the internal audit function. The Standards use 15 guiding principles with five separate domains that enable effective internal audit implementation and examples of evidence of conformance. The Global Standards are organized into five domains. Domain I: Purpose of Internal Auditing Domain II: Ethics and Professionalism Domain III: Governing the Internal Audit Function Domain IV: Managing the Internal Audit Function Domain V: Performing Internal Audit Service Delivery Method: Individual webcast CPE Credit: 2.5Program Level: Update
Excel Essentials for Today’s Accountant: How To Become an Expert in One Day
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Online
4.00 Credits
Member Price: $149
This course explores the increasingly complex features of Excel that facilitate efficient data analysis. We will introduce numerous analytical methods and techniques by using practical examples to illustrate how to unleash the power of Excel when manipulating, analyzing and reporting information and dive into the powerful, but potentially under-utilized, capabilities of Microsoft Excel. Designed for sophisticated users willing to approach spreadsheets from a unique perspective, this program encourages users to challenge the status quo by considering opportunities to take acceptable spreadsheets to a new level. Delivery Method: Individual webcast CPE Credit: 4Program Level: Intermediate
2026 Tax Season Update for Individuals with Steve Dilley
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Online
4.00 Credits
Member Price: $149
This comprehensive fall tax update provides an in-depth review of the latest federal tax changes and IRS guidance following the enactment of OBBBA 2025, highlighting new legislation and provisions, regulatory shifts, and planning opportunities that will affect individual and tax compliance in the current filing season and beyond. Delivery Method: Individual webcast CPE Credit: 4Program Level: Intermediate
Fundamentals of the 1040 Business Income and Reporting
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Online
4.00 Credits
Member Price: $149
This course is designed for practitioners in their first through fifth years of practice. Through a theoretical and practical study of Form 1040 and selected accompanying schedules, the course reviews the fundamental rules governing the preparation of individual income tax returns. Participants will examine taxpayer filing requirements and filing status, dependency determinations, reporting different types of income and adjustments to income, and the distinction between business income and hobby income. The course also reviews itemized deductions and the standard deduction, common refundable and nonrefundable income tax credits, and documentation requirements for Earned Income Tax Credit (EITC) due diligence. In addition, the program addresses preparer responsibilities, ethical considerations in tax return preparation, and confidentiality, privacy, and disclosure requirements. *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 Delivery Method: Individual webcast CPE Credit: 4Program Level: Basic
Cutting-Edge Estate and Financial Planning Trends
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Online
8.00 Credits
Member Price: $250
With the new administration proposing significant tax changes, estate and financial planning strategies must adapt to stay ahead. This course equips financial professionals with the latest techniques and insights into evolving tax laws, domicile considerations, and wealth transfer strategies. Participants will explore how potential reductions in estate and gift tax exemptions, new compliance requirements, and advanced IRA distribution planning may impact client strategies. With a focus on practical application, this course provides actionable strategies for charitable giving, domicile considerations, and estate tax efficiency to help practitioners optimize outcomes while ensuring compliance with new and anticipated tax regulations. *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 Delivery Method: Individual webcast CPE Credit: 8Program Level: Intermediate
Business Dissolution & Ownership Changes
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Online
8.00 Credits
Member Price: $239
This advanced course examines the federal tax consequences of business dissolutions, ownership changes, and related restructuring transactions involving partnerships, S corporations, and closely held businesses. Using a cradle-to-grave framework, the program addresses planning, execution, valuation, reporting, and post-transaction compliance issues arising in sales, redemptions, liquidations, divorces, deaths, and internal restructurings. Participants will analyze inside and outside basis, debt basis, Section 754 adjustments, Section 302 redemption tests, Section 1041 transfers, F reorganizations, Section 751 hot assets, and the treatment of goodwill and other Section 197 intangibles. The course also incorporates practical guidance on NIIT, potential Section 1202 considerations, final-year return procedures, and selected state tax issues that commonly affect business exits and ownership transitions. 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 being offered by a learning partner and will not be accessible on your My CPE page. Access information will be emailed directly to you by CPA Crossings.
Internal Controls Over Compliance vs Compliance
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Online
1.00 Credits
Member Price: $55
Accurately identifying and testing controls over compliance is critical, yet it remains a common deficiency highlighted in peer reviews. This course offers a comprehensive overview of internal controls over compliance, with a focus on their application to Single Audits. Participants will learn how to effectively align internal controls with specific compliance requirements. Additionally, we will address one of the most frequent findings in audits of governmental entities receiving federal grants: the misidentification of controls and the confusion between compliance and control processes. This course will help clarify the distinction, equipping you with the tools to enhance audit quality and ensure compliance effectiveness. 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 being offered by a learning partner and will not be accessible on your My CPE page. Access information will be emailed directly to you by CPA Crossings.
Business Etiquette & Mindfulness
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Online
1.20 Credits
Member Price: $39
In today's fast-paced and interconnected workplace, success depends as much on how we show up as what we know. Business Etiquette and Mindfulness is a training designed to help professionals strengthen their communication, presence, and emotional intelligence. Participants will learn practical strategies to demonstrate professionalism, navigate workplace relationships with respect, and stay composed under pressure. Through engaging discussions, real-world scenarios, and mindfulness exercises, this course helps individuals build the awareness and confidence needed to lead with empathy, manage stress effectively, and represent their organization with excellence. Whether you're an emerging professional or an experienced leader, this session provides actionable tools to enhance focus, foster collaboration, and create a more mindful, inclusive workplace culture. Delivery Method: Individual webcast CPE Credit: 1.2Program Level: Basic
Claims Management Essentials: Cost-Saving Strategies for Employees and Employers
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Online
2.00 Credits
Member Price: $89
Understand and master the various methods of medical claim reimbursements. This foundation is critical to understand health plan networks and how they function as the baseline for cost in fully insured and self-funded plans. This unit will expand on the previous unit's analysis of point solutions and how to build those into your plan design not only for the benefit if rate structures, but employees as well. The instructor will show you how to structure your medical plans to save the plan money by incentivizing the member through cost reduction programs. Delivery Method: Individual webcast CPE Credit: 2Program Level: Intermediate
Accounting for Software
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Online
2.00 Credits
Member Price: $89
Software-related transactions continue to evolve, requiring careful analysis under U.S. GAAP. This two-credit course examines the accounting treatment of software costs, with a primary focus on internal-use software and emerging guidance. Participants will walk through the lifecycle of software development, including capitalization and expense recognition, amortization, and impairment considerations. The course includes a focused review of ASU 2025-06 and its impact on accounting for internal-use software. Additional topics include accounting for website development costs, Software-as-a-Service (SaaS) arrangements, and other cloud computing arrangements (CCAs), including implementation and hosting considerations. The course also addresses accounting for external-use software, including technological feasibility, capitalization thresholds, and related revenue considerations. Through practical examples and case-based scenarios, participants will strengthen their ability to interpret authoritative guidance and analyze the financial reporting implications of software-related transactions. Delivery Method: Individual webcast CPE Credit: 2Program Level: Basic
Generative AI Strategy for Accountants
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Online
2.00 Credits
Member Price: $89
This course empowers accountants with the knowledge and skills needed to strategically implement generative AI within their firms, positioning them at the forefront of innovation and operational efficiency. As generative AI platforms like ChatGPT, Claude, and Gemini transform business practices, accountants will learn to harness these tools to drive value, streamline processes, and enhance decision-making. Through examination of the current AI landscape, practical frameworks, and real-world applications, participants will learn how to leverage AI technologies to enhance accounting operations while maintaining professional standards and ethical considerations. The course emphasizes a balanced approach to AI adoption that focuses on augmenting human capabilities rather than replacement. 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 being offered by a learning partner and will not be accessible on your My CPE page. Access information will be emailed directly to you by CPA Crossings.
Surgent's Recent Changes in Workplace Regulations: Overtime, Non-compete Agreements, and Employee/Independent Contractor
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Online
2.00 Credits
Member Price: $99
This program covers three topics: the Department of Labor's changes in overtime rules, the Federal Trade Commission's ban on most non-compete agreements, and the Department of Labor's new rules relating to differentiating between employees and independent contractors under the Fair Labor Standards Act (FLSA). Any suspensions due to court challenges will be discussed. Understanding these new changes will allow accounting and finance professionals to discuss these important business law changes with their clients.Delivery Method: Individual webcastCPE Credit: 2Program Level: BasicThis course is being offered by a learning partner. You may access the Surgent platform through the My CPE page on vscpa.com after purchase.
What's Going on at the FASB (2026/27)
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Online
2.00 Credits
Member Price: $89
This course provides an efficient update on recent and upcoming accounting standard-setting activity issued by the Financial Accounting Standards Board. The course focuses on Accounting Standards Updates (ASUs) effective for December 31, 2026 year-ends for public companies, private entities, and not-for-profit organizations. Participants will also review issued ASUs with future effective dates, along with high-level insights into recent exposure drafts. Emphasis is placed on understanding timing, scope, and areas of change that may affect financial reporting and implementation planning. Designed as a practical update for preparers, auditors, and financial professionals, this course helps participants stay current on FASB activity and better anticipate the impact of evolving accounting standards. Delivery Method: Individual webcast CPE Credit: 2Program Level: Update
Winning Tax Strategies for Real Estate Professionals
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Online
2.00 Credits
Member Price: $89
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.This course is being offered by a learning partner and will not be accessible on your My CPE page. Access information will be emailed directly to you by CPA Crossings.
World Class Cost Accounting: A Practical Application—Part 2 26-27
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Online
4.00 Credits
Member Price: $175
Build on the foundation from Part 1 and deepen your expertise by mastering the treatment of manufacturing overhead. Using the cost system of a real company, you'll learn to distinguish overhead costs that can be directly traced versus directly assigned, and how to structure inventory cost pools for accurate product costing. Explore methods for handling deviations from normal manufacturing processes and see how all overhead costs can be systematically integrated into a comprehensive cost system. Completing Part 1 is highly recommended, as its principles carry forward into this advanced application. World Class Cost Accounting: A Practical Application - Part 1Delivery Method: Individual webcastCPE Credit: 4Program Level: Advanced
Financial & Tax Accounting for S Corporations
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Online
4.00 Credits
Member Price: $149
This program addresses the many complex financial and tax accounting issues that are common in S corporation transactions, with discussion of common pitfalls and the AICPA "small" GAAP accounting standards. This course does not qualify for IRS credit. Delivery Method: Individual webcast CPE Credit: 4Program Level: Intermediate
Critical Technical Skills for CFOs and Controllers
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Online
4.00 Credits
Member Price: $149
Accounting and finance managers and executives must demonstrate sound technical and analytical necessary for personal growth and organizational success. This course will provide insights into the most critical technical and analytical skills needed by CFOs and Controllers - or those that want to be! Delivery Method: Individual webcast CPE Credit: 4Program Level: Intermediate
Divorce Concerns: Taxes, Valuation, Finances, Retirement, & Obligations 26-27
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Online
8.00 Credits
Member Price: $329
When contemplating a divorce, financial, retirement and tax issues are critical. Many clients need to think through the problems that are about to unfold. As a result, they need more time to be ready. Therefore, understanding, assessing, and deciding how to proceed is essential before completing the marital separation agreement. Discover how to re-design your client's financial plan with these unforeseen issues now part of the mainstream. During this course, you'll learn business valuation; discuss property, retirement and other assets; gain insights on the tax and financial ramifications of divorce; and navigate the assessment and division of financial assets before, during and after the divorce.Delivery Method: Individual webcastCPE Credit: 8Program Level: Intermediate
Common Financial Statement Disclosures
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Online
2.00 Credits
Member Price: $89
Financial statement disclosures are important to provide the information necessary for financial statement users to make economic decisions. Disclosures further explain and clarify information provided in the basic financial statements, but also provide critical information about subsequent events, litigation risk, and other concerns. This course focuses on the most common financial statement disclosures for small- or medium-sized nonpublic entities. 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 being offered by a learning partner and will not be accessible on your My CPE page. Access information will be emailed directly to you by CPA Crossings.