WICPA CPE & Special Event Catalog
Surgent's A Guide to the 401(k): Concepts & Strategies
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Online
2.00 Credits
Member Price: $99
This course delivers a comprehensive, practitioner-focused analysis of 401(k) plans, emphasizing rules, planning opportunities and common execution risks faced by employees, executives and business owners. Participants will develop a detailed understanding of plan mechanics, contribution limits, testing requirements and timing rules, with particular attention to avoiding overfunding, coordinating multiple plans and maximizing employer benefits. The course examines employee and employer contribution structures, including elective deferrals, catch-up contributions, after-tax contributions, matching and profit-sharing formulas and special coordination issues for executives, multiple employers and solo 401(k) plans. Participants learn how to identify and implement advanced strategies such as Roth vs. traditional optimization, mega Roth planning, in-plan conversions and effective use of employer stock through net unrealized appreciation (NUA). Distribution planning is a core focus, including tax treatment, early distribution penalties, rollover mechanics and basis tracking across pre-tax, Roth and after-tax sources. The course emphasizes practical decision-making when evaluating lump sum vs. annuity options, executing rollovers correctly, managing withholding and tax payments and applying penalty exceptions. Special scenarios, including inherited 401(k) accounts, trust beneficiaries and Roth-specific timing rules, are also addressed.
Surgent's Mastering the Offer in Compromise: Strategies for Preparation & Negotiation
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Online
2.00 Credits
Member Price: $99
This course is designed to equip tax professionals with a deep understanding of the IRS offer in compromise (OIC) program. Participants will learn the strategic, procedural and practical elements of preparing and negotiating successful OICs for taxpayers facing significant tax liabilities. The course will walk through the eligibility criteria, financial analysis standards, supporting documentation requirements and techniques to enhance the likelihood of IRS acceptance. Common pitfalls, recent trends and real-world case studies will also be covered.
Surgent's Recent Changes in Workplace Regulations: Overtime, Non-compete Agreements & 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.
Surgent's The Americans with Disabilities Act & the Family & Medical Leave Act
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Online
0.00 Credits
Member Price: $99
The Family and Medical Leave Act (FMLA) and the Americans with Disabilities Act (ADA) were implemented to improve the lives of employees. FMLA allows eligible employees to take job-protected leave for their own serious health conditions or to care for sick family members. The ADA was intended to ensure "equality of opportunity" and "economic self-sufficiency" for individuals with disabilities. Yet both laws have proven challenging for employers. These laws are complex with rules that can be confusing and often misunderstood. This webinar is designed to provide information, guidelines and examples of the key concepts under both laws.
Tactical Finance Leadership: Building the Finance Team of Tomorrow
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Online
2.00 Credits
Member Price: $89
The finance function is changing rapidly, driven by technology, demographics & evolving business expectations. This session focuses on the tactical leadership skills CFOs & CPAs need to build & lead high-performing finance teams in the years ahead. Participants will explore how roles, skills & expectations are shifting & how leaders can prepare their teams for increased automation, real-time reporting & greater strategic involvement. The session blends practical leadership guidance with forward-looking insights.
OBBA 2025 Unpacked: Impact for Taxpayers & Business Owners
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Online
4.00 Credits
Member Price: $149
Whether you asked for it (or not) & its here! The One Big Beautiful Bill Act was signed on July 4. This program will dig into the meat of the Act that will matter to your clients, including No Tax on Tips, No Tax on Overtime, increased Section 199A Deduction, 100% Section 168(k) Bonus & much, much more! 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 kori.herrera@acpen.com
2024 Revision to Government Auditing Standards Impact
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Online
4.00 Credits
Member Price: $149
This course will provide an update of Government Auditing Standards as a result of the GAO's issuance of the 2024 Revision to Government Auditing Standards. The course will focus on the Revisions impact on financial statement audits. The course will also focus on the impact of Quality Management Standards as well as clarify as to when the concept of reporting key audit matters might apply for financial audits. 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 the Gig Economy
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Online
2.00 Credits
Member Price: $89
Freelance work and other non-permanent employment arrangements are becoming increasingly popular ways for people to earn a living. Although these non-traditional activities offer novel, flexible ways to earn income from diverse sources, they also introduce nuanced recordkeeping, reporting and attestation issues. We investigate characteristics of the gig economy, employee-versus-contractor considerations, bookkeeping, regulatory compliance and external reporting considerations. We also explore best practices for CPAs who fulfill the role of trusted advisor for gig economy clients. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.
Internal Controls for Small & Medium-Sized Entities
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Online
1.00 Credits
Member Price: $39
This session explores the importance of internal controls with an emphasis on best practices for small- & medium-sized entities. We will examine the roles of both preventive & detective controls & practical, cost-effective suggestions for implementing effective internal controls will be addressed.
Profiles in Fraud
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Online
2.00 Credits
Member Price: $89
Nobody is immune to fraud risk. This course opens with stories of real fraud perpetrators then examines the similarities between the fraud perpetrators, discovering that they all have many common traits. It finishes with techniques accountants can use to deter these behaviors. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.
From Numbers to Narratives: Mastering Data Analysis for CPAs
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Online
2.00 Credits
Member Price: $89
The accounting profession is rapidly shifting from a compliance-centered focus to one that demands insight, foresight and strategic advisory skills. "From Numbers to Narratives: Mastering Data Analysis for CPAs" explores the "why" behind this transformation and highlights the critical role data analysis plays in helping CPAs remain relevant and competitive. This course provides a high-level overview of the skills and mindset required to move beyond historical reporting and into forward-looking analysis and storytelling. Participants will gain an understanding of how Microsoft 365 applications - such as Excel, Power Query, Power BI, OneDrive and Teams - can be leveraged to transform raw financial data into meaningful insights. With an emphasis on the advisory role of CPAs, this course empowers professionals at every stage of their career to embrace analytics as a core competency. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.
The Controllership Series: Overhead, Direct & Indirect Costs & Allocation Methods
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Online
1.00 Credits
Member Price: $39
Managing expenses is a key for business success & overhead costs play a pivotal role in realizing favorable profit margins. Almost all companies have some form of overhead consisting of specific categories of indirect expenses. The better organizations are able to manage overhead costs, the more competitive they are in the marketplace. It is incumbent in the Controller's role to effectively manage, monitor & perform ongoing assessment of overhead costs, allocations & rates. Overhead refers to the ongoing business expenses not directly attributed to creating a product or service. A company must pay overhead on an ongoing basis, regardless of how much or how little the company sells. It is important for budgeting purposes but also for determining how much a company must charge for its products or services to make a profit. Overhead can be fixed, variable, or a hybrid of both. There are different categories of overhead, such as administrative overhead, which includes costs related to managing a business. In short, overhead is any expense incurred to support the business while not being directly related to a specific product or service.
Accounting & Reporting Long-Term Debt
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Online
2.00 Credits
Member Price: $89
Debt is typically a critical component of the financial statements, impacting the economic decisions of financial statement users. This course will address common issues that may impact the proper presentation & disclosure of debt, including debt covenant compliance & other issues that impact classification of the liability between current vs. noncurrent.
How to Audit Expenses & Payables
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Online
2.00 Credits
Member Price: $89
It is imperative that audit staff understand the fundamentals of expenses & payables. This course will cover the basics of auditing expenses, accrued liabilities and other payables, including the related audit assertions, risks, & threats to the expenses & payables balances. 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.
Self-Rental Real Estate: Passive Activity & Section 199A
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Online
2.00 Credits
Member Price: $89
This program presents a detailed analysis of the self-rental passive activity rules, 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.
Tactical Budgeting: Moving Beyond Traditional Budgets to Manage Performance
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Online
2.00 Credits
Member Price: $89
Traditional budgets often consume significant time while delivering limited operational value. This session reframes budgeting as a tactical management tool rather than a once-a-year accounting exercise. Participants will explore how to redesign the budget process to improve communication, accountability & decision-making across the organization. The session emphasizes output-based metrics, flexible budgeting approaches, benchmarking & educating non-financial managers so budgets become a tool for managing performance, not just controlling spending.
Retaining Top Talent: Strategies for CPA Firms
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Online
1.00 Credits
Member Price: $55
In today's challenging talent market, accounting firms face unprecedented pressure to retain their best performers. This course provides actionable, research-backed strategies to help firms keep their top talent from leaving. Based on comprehensive surveys of both current accounting professionals and those who have recently left the profession, participants will learn the real reasons employees stay or go-and what firms can do about it. The course goes beyond simple solutions like "pay more, expect less" to explore comprehensive retention strategies including whole-person compensation, work-life balance improvements, career development pathways and necessary business model transformations. Participants will discover why 73% of surveyed professionals want to stay with their current firm, yet many still leave-and how to bridge that gap. Key topics include understanding the true cost of turnover versus retention, implementing flexible work arrangements that actually work, creating meaningful career paths for non-partner track professionals and transforming firm operations to support both profitability and employee satisfaction. Special attention is given to retaining diverse talent and adapting to the expectations of younger professionals who will comprise 27% of the workforce by 2025. Whether you're a firm leader, HR professional, or manager responsible for team retention, this course provides the insights and tools needed to build a sustainable talent strategy in an evolving profession. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.
The Risks of Artificial Intelligence: Part I
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Online
1.60 Credits
Member Price: $79
Artificial Intelligence (AI) is rapidly transforming industries & redefining how organizations operate. While the benefits of AI-efficiency, automation, data-driven insights & innovation-are significant, the risks are equally profound & demand careful consideration. AI introduces a range of technical risks, such as bias, lack of transparency, data dependency & vulnerability to manipulation. Ethical risks arise in the form of workforce disruption, diminished accountability, potential misuse & the erosion of human autonomy. On a broader societal scale, AI threatens to widen inequalities, accelerate disinformation & erode trust in institutions, while raising concerns of cultural homogenization & disproportionate power concentration among a few entities. Governance challenges further complicate the landscape, as regulation struggles to keep pace with technological advances & questions emerge about the long-term safety & alignment of advanced AI systems. Leaders & organizations must recognize that AI is not only a technological innovation but also a strategic risk management issue. Responsible adoption requires robust governance, transparent & ethical frameworks, ongoing monitoring & human oversight. By proactively addressing these risks, organizations can balance innovation with accountability, safeguard trust & position themselves for sustainable success in an AI-driven future. Note: This is Part 1 in a two-part series on the risks of AI
Internal Controls That May Have Prevented Fraud
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Online
2.00 Credits
Member Price: $89
This course examines actual fraud circumstances through the lens of potential prevention. We will examine how selected frauds were accomplished & consider what internal controls may have prevented fraudsters' ability to accomplish their nefarious acts.
Internal Control Frameworks for Single Audit
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Online
1.00 Credits
Member Price: $39
The Uniform Guidance identifies COSO & the Green Book as best practices for internal controls in governmental audits. This course provides a comprehensive review of the COSO framework, including its 2013 update & explores its application to the Green Book. Attendees will learn to recall the five components & 17 principles of internal control, understand the benefits of adopting internal control frameworks & recognize the rationale behind the COSO 2013 update & its impact on auditing practices. Additionally, the course will cover how to leverage Part 6 of the Compliance Supplement to effectively document internal controls.
