WICPA CPE & Special Event Catalog
Surgent's Understanding Partnership Taxation: Types of Basis, Contributions & Distributions
-
Online
4.00 Credits
Member Price: $159
Calculating partnership basis is one of the most important things that we do as practitioners. However, it is also one of the most confusing. When we use the term "basis," we really could be referring to one of three different things. This course will explore the differences between inside basis, outside basis and 704(b) basis. Through several examples and practice problems, we will show you how to easily distinguish among these terms. We will also explore the tax implications of initial contributions of property to a partnership as well as the different types of partnership distributions.
2026/27 Annual Update for Not-for-Profit Accountants & Audit
-
Online
4.00 Credits
Member Price: $149
This comprehensive annual update brings together key accounting, auditing and compliance developments affecting not-for-profit organizations. The course integrates recent standard-setting activity, audit and attestation updates and Single Audit developments to provide a practical view of changes impacting nonprofit financial reporting and oversight. Participants will begin with an overview of accounting developments affecting not-for-profit organizations, including recently issued Accounting Standards Updates (ASUs) from the Financial Accounting Standards Board and an introduction to the International Non-Profit Accounting Standard (INPAS). Emphasis is placed on understanding the purpose and structure of INPAS and how it compares conceptually to U.S. GAAP requirements for NFPs. The course then shifts to auditing and attestation developments from the AICPA, including the next phase of quality management with a focus on monitoring and remediation responsibilities. Participants will also review recent and upcoming standards affecting audit, attestation and consulting engagements, including updates related to SSAEs, SSARSs, exposure drafts on confirmations and fraud and changes affecting group audits. Finally, the course addresses recent developments impacting Single Audits for not-for-profit organizations receiving federal funding. Topics include the 2024 Uniform Guidance overhaul, updates to Appendix B of the AICPA GAS/Single Audit Guide, recent guidance issued through the Office of Management and Budget (OMB) and reporting changes related to SAM.gov. Designed for nonprofit preparers, auditors and financial leaders, this course helps participants understand how recent accounting and auditing changes intersect-and what to monitor as requirements continue to evolve. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.
Business Transformation: Critical Skills for CFOs & Controllers
-
Online
4.00 Credits
Member Price: $139
Mastering business transformation with key skills and strategies relevant to modern businesses. You'll learn tools that will help you manage day-to-day business operations as well as manage changes, including: Budgeting and forecasting approaches Strategic planning and risk management frameworks Technologies that can improve productivity. Optimizing your business model and identify value drivers You'll also understand how to identify and innovate your business model and how to incorporate intangible value drivers into your capital asset strategy by Using hands-on strategies to define your business model and capital structure Learning techniques and models that will guide business model innovation Understanding the role of technology in innovation Leading your team effectively and ethically Additionally, you'll evaluate how to build a successful team and maintain an ethical tone at the top by discovering how to: Attract and retain top talent Adapt leadership styles to different situations Formulate strategies that promote an ethical culture
Workforce Transformation & Talent Management in 2025
-
Online
1.00 Credits
Member Price: $55
The accounting profession faces unprecedented workforce challenges that demand a fundamental rethinking of traditional firm structures. This course examines why the century-old pyramid practice model is becoming obsolete and presents the inverted pentagon framework as a sustainable alternative. Based on comprehensive research showing that 52% of firms expect to shrink by 20% or more in the next five years, participants will learn how to restructure their firms to thrive with fewer entry-level staff while expanding specialized expertise. The course explores the "6 Ps of Business Model Transformation" - Precision Hiring, Proactive Retention, Practical Technology Implementation, Pricing Expertise, Practice Area Expansion/Focus and People Acceleration. Drawing from success stories in manufacturing, healthcare and technology industries, attendees will discover proven strategies for accelerating staff development, implementing effective knowledge transfer programs and building sustainable talent pipelines in an era of technological disruption and demographic shifts. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.
Accounting for & Auditing Cryptocurrency & Digital Assets
-
Online
2.00 Credits
Member Price: $89
How to properly account for and audit digital records is increasingly gathering importance as more entities have cryptocurrency and other digital assets on their financial statements. This course will address common questions, risks and challenges evolving in this area. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.
Internal Control: Testing for Operating Effectiveness
-
Online
2.00 Credits
Member Price: $89
Properly designed and effectively operating internal control over financial reporting is critical for preventing, or detecting and correcting, material misstatement. This course describes how to satisfy the audit requirements related to taking a control reliance strategy by testing the operating effectiveness of internal controls, while promoting an effective and efficient financial statement audit. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.
Surgent’s Weekly Expert Hour
-
Online
1.00 Credits
Member Price: $59
As financial and tax professionals well know, information overload is a constant struggle we face because things change quickly and the sheer number of changes being made on a daily basis is enormous. Of great importance to small and medium tax and advisory firms is differentiating between changes that are relevant to our practice and our clients and changes that are new but totally irrelevant. Distinguishing between the two is difficult and time-consuming. Mike Tucker and a team of experts are pleased to present a weekly series designed to eliminate the clutter and get you what you need to stay up-to-date and perform for your clients. Mike and his co-presenters will dispense news on current events impacting taxes, finance and industry. The subject matter will differ each week and intermittently include topics such as Social Security and Medicare. The panelists will discuss personal and corporate tax matters as well as other late-breaking news related to practitioners' personal finances and those of their clients. Every financial professional will benefit from this series. This is a cost-effective way for accountants to fulfill their compulsory continuing education because this weekly series will include almost 40 one-hour presentations. Sign up today — your clients and your bottom line will thank you.
Emerging Risks & Resilience: How Accountants & Finance are Leading the Way: Part V: Governance, Culture & Regulatory Risk Pressures
-
Online
2.00 Credits
Member Price: $99
This is Part 5 in our series of Emerging Risks & Resilience: How Accountants & Finance are Leading the Way The rapid evolution of technology, globalization & regulatory frameworks has introduced a range of emerging risks that are transforming the fields of accounting, finance & auditing. Innovations such as artificial intelligence, blockchain & big data analytics are redefining traditional business models while creating new challenges related to data integrity, cybersecurity & ethical decision-making. In accounting & finance, the growing reliance on automated systems raises concerns about vulnerabilities, algorithmic bias & the potential for misinformation. Auditors face heightened expectations for real-time assurance, transparency & adaptability to new reporting standards, including sustainability & ESG disclosures. Geopolitical instability, economic volatility & evolving regulatory pressures add layers of uncertainty to financial reporting & audit quality. This five-part seminar series explores these emerging risks, analyzes their implications for professionals & organizations & highlights proactive strategies for risk management, continuous learning & technological competency.
Money Laundering Awareness for Accountants
-
Online
2.00 Credits
Member Price: $89
The course provides general information on how to identify money laundering activities during the conduct of normal tax audits. Discover key resources and tools available for effective detection and deterrence. Explore the impact of money laundering on ethical decision-making and how examiners and auditors can assist criminal investigators in countering money laundering. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.Note: This course qualifies to count toward the WICPA membership Ethics CPE requirement.
Section 25F Scholarship Granting Tax Credit: Planning & Compliance Strategies
-
Online
2.00 Credits
Member Price: $89
This course provides tax & accounting professionals with a focused overview of the Section 25F scholarship granting tax credit & its application in client planning. Participants will examine eligibility requirements, qualifying contributions, credit limitations & interaction with other tax provisions. The course also addresses state-specific considerations, including variations in eligibility, conformity & planning opportunities across jurisdictions. Participants will learn to evaluate client eligibility, maximize available credits & ensure compliance while avoiding common pitfalls. 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 & submit to terri.storer@acpen.com
Surgent's Defending Firms: Email Fraud, Cloud Risks, Cyber Insurance & Remote Work Security
-
Online
2.00 Credits
Member Price: $119
Cyber threats targeting accounting and finance professionals are growing more sophisticated, putting sensitive financial data at risk. This session explores the most pressing cybersecurity challenges accounting and finance professionals face today, including email fraud, phishing attacks, cloud security risks and securing remote work environments. It also addresses the role of cyber insurance. Through real-world case studies and practical strategies, participants will learn how to recognize and mitigate cyber threats, evaluate cyber insurance policies and implement security measures that protect their firms and clients. Attendees will leave with actionable steps to strengthen their cybersecurity posture and ensure compliance with evolving regulatory and industry standards.
Surgent's Information Security & Privacy
-
Online
2.00 Credits
Member Price: $99
In today's interconnected world, safeguarding information systems is crucial. This course offers a deep dive into information security and privacy principles with a focus on modern cybersecurity threats tied to cloud environments, Internet of Things (IoT) and mobile technologies. The course will also cover data protection during application development. Taking this course will equip accounting professionals with the knowledge to lead in cybersecurity strategy.
Surgent's Top 20 Questions Advisors Ask About the SECURE Acts & Other IRA Rules
-
Online
2.00 Credits
Member Price: $99
Advisors often ask clarifying questions as they increasingly gain an understanding of new and existing tax laws that govern IRAs. Some provisions see more questions than others due to their complexity, popularity and level of impact on tax benefits. This course focuses on the top 20 of these questions and on SECURE Act 1.0, SECURE Act 2.0 and other hot topics. This course aims to help the advisor provide clients with the correct responses based on their IRA profiles.
Take Command of your Time
-
Online
2.00 Credits
Member Price: $89
Manage distractions, decrease stress and improve productivity. This training is designed to help business professionals improve their productivity and work performance by learning how to prioritize time, decrease distractions and lower stress. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.
Fraud Case Studies: Professional Misbehavior in the 21st Century
-
Online
4.00 Credits
Member Price: $149
Savvy accountants pay attention to fraud trends so they can implement preventive and/or detective controls. This course examines novel frauds to explore potential mitigation measures. Participants will see how selected frauds were accomplished so they can consider internal controls that could have foiled the fraudsters' nefarious efforts. We examine broad ethical considerations & specific provisions of the AICPA Code of Professional Conduct. Along the way, we consider dramatic details of several fraud cases to illustrate practical applications that accountants can apply in their professional endeavors.Note: This course qualifies to count toward the WICPA membership Ethics CPE requirement.
The Essential Guide to Understanding Non-GAAP Financial Statements With Renee Rampulla
-
Online
4.00 Credits
Member Price: $149
Many entities prepare their financial statements using non-GAAP frameworks, such as tax & cash basis. Participants who attend this course will learn the unique reporting & disclosure requirements when preparing non-GAAP financial statements commonly referred to as special purpose frameworks (SPFs) or other comprehensive basis of accounting (OCBOA) financial statements.
How Fraud Can Affect Smaller Organizations
-
Online
4.00 Credits
Member Price: $149
Many small to medium sized companies do not properly address the risk that arises related to fraud because these organizations do not have the resources needed to mitigate this risk or because owners or those in top level management underestimate the scope of the issue. All organizations, regardless of size, must be aware of the risks associated with intentional fraudulent acts and know that a significant and effective fraud scheme could even create going concern issues for some entities. In this session, we delve into the reasons that fraud takes place. The material discusses the types of defalcations that are often executed against smaller entities and then explores measures that organizations can implement to help stop fraud activities and add security. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.
Generative AI Strategy for Accountants
-
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.
AICPA Town Hall Series (6/25/2026)
-
Online
1.00 Credits
The AICPA Town Hall Series delivers: Timely & Critical Information Interpretation & Analysis Firm and Business Strategies Practitioner Capabilities
Listen to Lead: The HR Champion's Guide to Building an Employee Listening Strategy
-
Online
1.00 Credits
Member Price: $39
When it comes to assessing your organization's employee experience, it's no longer enough to administer an annual survey and call it a day. Rather to engage and retain today's talent, it's all about an integrated, strategic approach to employee listening woven throughout the entire employee lifecycle. While this thought can overwhelm many HR professionals, the good news is that this is an area where you can start to see big ROI in a short period of time. In this session, we'll break down where to start, steps to improve your existing efforts and strategies you can use to move the needle in your organization and drive HR and business success.