WICPA CPE & Special Event Catalog
Surgent's Schedules K-2 & K-3: Filing Requirements
Available Until
Online
2.00 Credits
Member Price: $356
Many partnerships and S corporations are now required to complete the voluminous Schedules K-2 and K-3 to report foreign-related tax information. Updated for the 2025 tax year, this course is an essential guide for tax preparers on how to identify which entities need to complete these schedules and how to identify which parts are applicable to a given taxpayer. The filing requirements are broad and often not very intuitive, catching many practitioners unaware that more schedules and parts are applicable to more taxpayers than anticipated. This course includes a deep dive into the domestic filing exception, a discussion of filing requirements of each part of Schedule K-2 and numerous examples of common taxpayer scenarios. Please note: Surgent also offers a companion course, "Schedules K-2 and K-3: Preparation of Forms" (KPF2).Note: This is an on-demand webcast self-study course.
Surgent's Schedules K-2 & K-3: Preparation of Forms
Available Until
Online
2.00 Credits
Member Price: $356
Many partnerships and S corporations are now required to complete the voluminous Schedules K-2 and K-3 to report foreign-related tax information. Updated for the 2025 tax year, this course is an essential guide for tax preparers on how to tackle the preparation of these forms. Understanding and preparing these forms requires a basic knowledge of various international tax topics, including sourcing of income, foreign tax credit income categories, effectively connected income and fixed, determinable, annual, or periodical (FDAP) income. The course includes a brief discussion of key international tax concepts, a detailed walk-through of what information is required to be reported in different parts of the schedules and practical advice from the field. The course also includes three comprehensive case studies on how the form should be completed for operating, real estate rental and investment partnerships. Please note: Surgent also offers a companion course, "Schedules K-2 and K-3: Filing Requirements" (KFR2). Note: This is an on-demand webcast self-study course.
Surgent's S Corporation Core Tax Issues From Formation Through Liquidation
Available Until
Online
8.00 Credits
Member Price: $636
As experienced staff members master the preparation intricacies of an 1120-S tax return, they are expected to understand and apply the underlying concepts, principles and laws governing S corporation status. This course is designed to illustrate in both theory and practice overarching principles that govern S corporations from formation to revocation, termination and liquidation. Experienced, client-facing staff should be aware of the pitfalls that may inadvertently cause an S-status termination or may generate unintended tax consequences to shareholders. Note: This is a downloadable self-study course.
Surgent's S Corporation Core Tax Issues From Formation Through Liquidation
Available Until
Online
8.00 Credits
Member Price: $796
As experienced staff members master the preparation intricacies of an 1120-S tax return, they are expected to understand and apply the underlying concepts, principles and laws governing S corporation status. This course is designed to illustrate in both theory and practice overarching principles that govern S corporations from formation to revocation, termination and liquidation. Experienced, client-facing staff should be aware of the pitfalls that may inadvertently cause an S-status termination or may generate unintended tax consequences to shareholders. Note: This is an on-demand webcast self-study course.
Surgent's S Corporation, Partnership & LLC Tax Update
Available Until
Online
4.00 Credits
Member Price: $316
If you are a practitioner who wants the latest information on tax changes affecting your business clients or employers, then you should take this enlightening course. You will learn invaluable knowledge, strategies, techniques, innovative tax-planning concepts, income-generating ideas and other planning opportunities available to S corporations, partnerships, LLCs and LLPs. Continually updated to reflect enacted legislation.Note: This is a downloadable self-study course.
Surgent's S Corporation Taxation: Advanced Issues
Available Until
Online
4.00 Credits
Member Price: $316
This course goes beyond the basics and addresses important practical issues that an experienced practitioner must know about S corporations.Note: This is a downloadable self-study course.
Surgent's S Corporation Taxation: Advanced Issues
Available Until
Online
4.00 Credits
Member Price: $516
This course goes beyond the basics and addresses important practical issues that an experienced practitioner must know about S corporations.Note: This is an on-demand webcast self-study course.
Surgent's SEC Form 8-K: When to File & What to Disclose
Available Until
Online
4.00 Credits
Member Price: $316
This course provides an overview of the SEC Form 8-K. This is a broad form used to notify investors in U.S. publicly traded companies of certain events that may be important - generally within four business days of the respective triggering event. This course provides a detailed look at the events that require a Form 8-K filing, the relevant disclosures and presents a number of examples to help illustrate disclosure of these events.Note: This is a downloadable self-study course.
Surgent's SEC Hot Topics: MD&A & Non-GAAP Financial Measures
Available Until
Online
5.00 Credits
Member Price: $179.96
This course provides an overview of two of the most popular SEC topics which result in comment letters from the SEC. This includes a discussion of management's discussion and analysis (MD&A) as well as Non-GAAP Financial Measures. These two areas consistently rank in the Top 10 for the most frequent comment letters issued to public companies by the SEC.Note: This is a downloadable self-study course.
Surgent's Section 199A: Applications & Challenges
Available Until
Online
4.00 Credits
Member Price: $316
Section 199A has been with us since the Tax Cuts and Jobs Act of 2017 was passed. Your clients look to you for explanations and best practices to maximize the 20 percent deduction. Pass-through entities and real estate investors stand to benefit from valuable tax cuts. The average practitioner cannot afford to be uninformed on the requirements of §199A. This program incorporates the experiences of many tax practitioners since the creation of §199A related to the calculation and application of this deduction. This course will cover all relevant facets and nuances of the deduction, as well as implementation issues and lessons that will be useful in advising clients this year. This program will include all relevant IRS guidance.Note: This is a downloadable self-study course.
Surgent's Section 529 Plans: A Comprehensive Guide
Available Until
Online
2.00 Credits
Member Price: $356
This course provides a thorough examination of qualified tuition programs (Section 529 plans), focusing on their tax treatment, planning applications and recent legislative changes. Participants will learn how 529 plans operate, what qualifies as education expenses and how contributions, distributions and beneficiary changes are treated under federal law. The course explores practical planning strategies, including 529-to-Roth IRA rollovers, multigenerational "dynasty" 529 planning, grandparent-owned account considerations and interplay with financial aid. It also addresses state-level variations, compliance issues and common pitfalls. Using real-world scenarios, the course evaluates when 529 plans are advantageous, the limitations families may encounter and alternative approaches to education and long-term savings. Participants will gain a clear understanding of tax benefits, penalties, strategic funding approaches and planning opportunities for high-net-worth families as well as typical households.Note: This is an on-demand webcast self-study course.
Surgent's Section 754 Step-Up in Basis: Understanding the Tax Issues for Partnerships & LLCs
Available Until
Online
2.00 Credits
Member Price: $356
When a purchaser buys an existing partner's partnership interest or the interest of a member of a limited liability corporation (LLC) taxed as a partnership, the amount paid becomes the basis for the purchaser's partnership interest (outside basis). If the partnership's assets have appreciated sufficiently, the difference between the new partner's inside and outside basis can be substantial. This disparity can deprive the new partner of depreciation deductions and inflate his or her share of the gain from subsequent property dispositions unless a Section 754 election is in effect. The Section 754 election can also apply when a partnership makes a distribution of property and the basis of the distributed property to the partnership and the basis the partner/distributee will take in the distributed property are not equal. In this case, a partnership can recover basis it would otherwise lose if the 754 election were not in effect. Note: This is an on-demand webcast self-study course.
Surgent's Securing a Comfortable Retirement
Available Until
Online
6.00 Credits
Member Price: $476
This course gives CPAs the knowledge to help their clients plan for retirement by evaluating how much retirement income will be required and strategizing about how to reach retirement goals.Note: This is a downloadable self-study course.
Surgent's Securing a Comfortable Retirement in the Age of Spending
Available Until
Online
8.00 Credits
Member Price: $796
This course gives CPAs the knowledge to help their clients plan for retirement by evaluating how much retirement income will be required and strategizing about how to reach retirement goals.Note: This is an on-demand webcast self-study course.
Surgent's Securing a Comfortable Retirement in the Age of Spending
Available Until
Online
12.00 Credits
Member Price: $876
This course gives CPAs the knowledge to help their clients plan for retirement by evaluating how much retirement income will be required and strategizing about how to reach retirement goals.Note: This is a downloadable self-study course.
Surgent's Selected Issues in Preparation of 1040 Individual Income Tax Returns
Available Until
Online
10.00 Credits
Member Price: $756
This course provides new staff accountants, data processing employees, para-professionals and bookkeepers a study into some of the more complicated issues they may face in tax return preparation. Updated for impacts of recent legislation, including the SECURE Act 2.0, the Inflation Reduction Act, CARES Act, Consolidated Appropriations Act of 2021 (CAA 2021), ARPA, TCJA, SECURE Act and the One Big Beautiful Bill Act.Note: This is a downloadable self-study course.
Surgent's Select Estate & Life Planning Issues for the Middle-Income Client
Available Until
Online
4.00 Credits
Member Price: $316
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.Note: This is a downloadable self-study course.
Surgent's Select Estate & Life Planning Issues for the Middle-Income Client
Available Until
Online
4.00 Credits
Member Price: $516
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.Note: This is an on-demand webcast self-study course.
Surgent's Service Organization Control Reports: A User Auditor View
Available Until
Online
2.00 Credits
Member Price: $356
As entities continue to oursource financially significant processes, auditors will need to rely on third party assessments of the effectiveness of the controls over these processes. These assessments are called SOC1 reports. Understanding the scope, level of testing and results of such reports is critical to the successful completion of any financial statement audit. In this course, we'll review the relevant information which auditors need to know about SOC1s, including their professional standards guidance, scope (Type 1 or 2), coverage and user auditor response to control deficiencies identified by the service auditor. Note: This is an on-demand webcast self-study course.
Surgent's Simply Auditing Not-for-Profits Efficiently
Available Until
Online
4.00 Credits
Member Price: $516
It's crazy to try to audit not-for-profits in the same manner that you do for-profits! The sane approach to auditing not-for-profits is to incorporate what makes them unique into the planning and performance of the audit. This course is designed to help you do just that! Obtain a superior working knowledge of auditing not-for-profit entities effectively and efficiently.Note: This is an on-demand webcast self-study course.
