WICPA CPE & Special Event Catalog
Surgent's Understanding How the IRS Rewards Whistleblowers
Available Until
Online
2.00 Credits
Member Price: $89
In 2006, Congress passed the Tax Relief and Health Care Act. Prior to the Act's passage, rewards to individuals who provided information to the IRS regarding tax fraud were capped at $10 million. The Tax Relief and Health Care Act authorized the IRS to create a Whistleblower Office dedicated to investigating, processing and recovering claims concerning the underpayment of taxes. Under the IRS' new program, whistleblowers may recover 15 to 30 percent of the amount collected provided the taxes and amounts in dispute exceed $2 million. If the whistleblower's claim does not meet these criteria, the IRS may still consider granting an award under its pre-2006 Tax Relief Act discretionary authority. Given the rapid growth of this program, practitioners should have a basic understanding of the procedure and content for IRS Whistleblower claims, both from the perspective of a claimant's potential to recover and a taxpayer's exposure to liability.Note: This is an on-demand webcast self-study course.
Surgent's Understanding & Managing Burnout Among Accounting & Finance Professionals
Available Until
Online
2.00 Credits
Member Price: $109
According to a recent study, over 70% of accounting professionals suffer from burnout, leading to feelings of exhaustion, inefficiency and dissatisfaction with their careers. Recurring challenges for accounting and finance professionals include long hours, repetitive work, pressing client demands and changing rules and regulations. Together, these conditions contribute to chronic workplace stress. Burnout is real and firms that ignore this common problem pay a high price. Nearly three out of five employees in accounting and finance professions report psychological harm from work-related stress, including an overall feeling of lack of interest, motivation, or energy. Fortunately, individuals and organizations are beginning to take career burnout more seriously, especially in the post-pandemic era. This course looks at the causes of accounting burnout and examines strategies organizations are implementing to address and reduce a well-known but often overlooked problem. Note: This is an on-demand webcast self-study course.
Surgent's Understanding Non-Compete Agreements
Available Until
Online
2.00 Credits
Member Price: $89
The enforceability of non-compete agreements in the U.S. is in flux. While the FTC's proposed ban is on hold pending legal proceedings, existing state laws continue to govern the validity of non-compete clauses. Some states, like California, Oklahoma and North Dakota, prohibit non-compete agreements, while others enforce them under certain conditions. Although state laws vary, non-competes are often used to protect the creation and development of corporate goodwill, customer relationships and specialized training, among others. Today, employees are more likely to be asked to sign non-compete agreements as a condition of employment. Non-compete agreements are also a common component of a business sale agreement. This program surveys non-compete agreements from all angles, including the current state of play regarding the usefulness and enforceability of agreements going forward. Whether you advise individual clients or work for an employer, this course provides an understanding of common issues that arise in the negotiation and enforcement of non-competes.Note: This is an on-demand webcast self-study course.
Surgent's Understanding Partnership Taxation: Debt Allocations
Available Until
Online
2.00 Credits
Member Price: $89
How debt is allocated to the partners in a partnership is important. It dictates how much money may be taken tax-free as a distribution, the losses that flow down to the partners and the gain or loss on the sale of a partnership interest. However, the allocation of debt can differ depending on the type of debt it is and the type of partner we are talking about. Furthermore, 704(c) can complicate things. And what in the world is a constructive liquidation scenario? In this course, we will tackle the concept of debt allocations - how you do it, what it means and why you do it.Note: This is an on-demand webcast self-study course.
Surgent's Understanding Partnership Taxation: PTE Elections, 754 Elections & Selling a Partnership Interest
Available Until
Online
2.00 Credits
Member Price: $89
Partnership tax law is always difficult. However, when certain transactions come up, not knowing how to handle them can be costly to clients and practitioners. In this course, we discuss several of these types of situations. We will explore the tax impacts of a PTE election and how a 754 election affects the inside basis of partnership assets. We will then examine those tricky look-through provisions on the sale of a partnership interest in order to properly calculate the tax implications.Note: This is an on-demand webcast self-study course.
Surgent's Understanding Partnership Taxation: Types of Basis, Contributions & Distributions
Available Until
Online
4.00 Credits
Member Price: $129
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.Note: This is an on-demand webcast self-study course.
Surgent's Understanding S Corporation Taxation: Compensation Issues & Entity-Level Taxes
Available Until
Online
2.00 Credits
Member Price: $89
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. In this course, we will examine how S corporations break away from the normal tax rules for flow-through entities. We will explore which employee benefits are disallowed for S corporation shareholders, as well as which taxes are assessed at the entity level. Finally, we will discuss how state level taxation may have changed permanently with the addition of PTE elections.Note: This is an on-demand webcast self-study course.
Surgent's Understanding S Corporation Taxation: Late S Corporation Elections, Disproportionate Distributions & Selling Shares
Available Until
Online
2.00 Credits
Member Price: $89
S corporation taxation has a lot of pieces. There are helpful elections you can make that can potentially save your client money, but there are also rigid rules to adhere to. For example, if there is more than one class of stock, it can terminate the S corporation election. Learning how to successfully navigate these rules can make all the difference. In this course, we will discuss some of the more common specialty areas experienced by practitioners: late filing relief for S corporation elections, disproportionate distributions and selling S corporation shares. While these items may not come up on every single Form 1120-S, you will be able to add more value to clients when they do.Note: This is an on-demand webcast self-study course.
Surgent's Understanding S Corporation Taxation: Shareholder Basis, AAA & Retained Earnings
Available Until
Online
2.00 Credits
Member Price: $89
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.Note: This is an on-demand webcast self-study course.
Surgent's Understanding & Testing Control & Compliance in a Single Audit
Available Until
Online
4.00 Credits
Member Price: $79
The control and compliance requirements for single audits differ from the requirements for GAAS audits. As a result, sometimes it's difficult to tell where the auditor's responsibilities start and stop in a single audit. This course is designed to help you proceed and succeed in applying the single audit control and compliance requirements. Over 15 focused exercises are included to provide an enhanced working knowledge of the most critical challenges in single auditing today.Note: This is a downloadable self-study course.
Surgent's Understanding & Testing Control & Compliance in a Single Audit
Available Until
Online
4.00 Credits
Member Price: $129
The control and compliance requirements for single audits differ from the requirements for GAAS audits. As a result, sometimes it's difficult to tell where the auditor's responsibilities start and stop in a single audit. This course is designed to help you proceed and succeed in applying the single audit control and compliance requirements. Over 15 focused exercises are included to provide an enhanced working knowledge of the most critical challenges in single auditing today.Note: This is an on-demand webcast self-study course.
Surgent's Understanding & Testing General Information Technology Controls
Available Until
Online
2.00 Credits
Member Price: $89
The information technology component of the COSO Framework's Information and Communication element is a very important part of an entity's business processes. Controls over information technology (IT) are effective when they maintain the integrity of information and the security of the data the systems process and when they include effective general IT controls (GITC) and application controls. GITC are policies and procedures that function as the foundation to support the effective operation of the system's application controls. The increasing complexity of IT systems in many entities has resulted in a greater focus around controls in the IT environment. There is a growing trend toward automation of processes and controls as more and more entities adopt advanced IT products and services to enable greater efficiency in operations, compliance and reporting activities. This requires an increased focus on the entity and the auditor on GITC. (Please Note: This module is part of Surgent's Audit Skills Training: Level IV.)Note: This is an on-demand webcast self-study course.
Surgent's Understanding the High-Stakes Mega Issues in A&A Today
Available Until
Online
4.00 Credits
Member Price: $129
With so much of significance going on currently in the world of A&A today, you need to be able to make sense of the key drivers of our profession. In this course, we will review the key aspects of the events that are impacting practitioners and financial statement preparers alike. Specifically, because technology is rapidly transforming our profession, we'll review current trend and risks related to technology. Next, while many COVID-19 accounting considerations have passed, the issue of going concern is likely to last for the next several accounting periods. We'll review the disclosure and reporting issues related to this complex topic. With the private company implementation date for ASC 842 now here, we'll review the new lease accounting guidance. Then, we'll wrap up the course with a discussion of peer review findings and engagement quality initiatives.Note: This is an on-demand webcast self-study course.
Surgent's Understanding the High-Stakes Mega Issues in A&A Today
Available Until
Online
4.00 Credits
Member Price: $79
With so much of significance going on currently in the world of A&A today, you need to be able to make sense of the key drivers of our profession. In this course, we will review the key aspects of the events that are impacting practitioners and financial statement preparers alike. Specifically, because technology is rapidly transforming our profession, we'll review current trends and risks related to technology. Next, while many COVID-19 accounting considerations have passed, the issue of going concern is likely to last for the next several accounting periods. We'll review the disclosure and reporting issues related to this complex topic. With the private company implementation date for ASC 842 now here, we'll review the new lease accounting guidance. Then, we'll wrap up the course with a discussion of peer review findings and engagement quality initiatives.Note: This is a downloadable self-study course.
Surgent's Unique Tax Attributes of Different Entity Types
Available Until
Online
2.00 Credits
Member Price: $89
When putting together a financial plan, it is important to remember that the tax situation of the business and the individual are often intertwined. Therefore, decisions about entity type are vitally important. Practitioners need to understand not only how different entities are taxed, but also which taxes will have the greatest impact on the individual owner. In this course, we will explore when self-employment taxes apply to business income, as well as some of the lesser-known taxes that apply to flow-through entities. We will even explore when a PTE election could be helpful to a small business owner. Note: This is an on-demand webcast self-study course.
Surgent's Unlimited Plus Package
Available Until
Online
0.00 Credits
Member Price: $625
Surgent's Unlimited Plus Package includes 12-month unlimited access for a single user to ALL Surgent live webinars and self-study courses, including premium courses like late-breaking tax updates and specialized courses. With over 10,000 CPE credits, 1,000+ self-study PDF courses, 1,300+ on-demand webcasts and 8,500+ live webinars on the calendar this year alone, you'll always be able to find a live or self-paced course in the topic and format you need. Included in Surgent's Unlimited Plus Package: As a member of the WICPA, you pay just $629 - 30% off Surgent's retail price! Enjoy 12 months of access to every Surgent CPE course in every online format PLUS unlimited CPE credits This is the ONLY Surgent package that includes premium courses, such as our late-breaking updates, specialized courses, and our Weekly Expert Hour Order a package now and you'll receive instructions via email from info@surgent.com. You'll be able to start registering for live webinars and accessing self-study courses right away. Earn as many CPE credits and explore as many topics as you'd like for one full year from the date of purchase.
Surgent's Unlimited Self-Study Package
Available Until
Online
0.00 Credits
Member Price: $380
Surgent's Unlimited Self-Study Package includes every PDF download course in Surgent's catalog - over 250 courses, each from 2-16 credits. Included in Surgent's Unlimited Self-Study Package: As a member, you pay just $389.00 - 30% off Surgent's retail price! Get 12 months of access to the most practical guidance and analysis in the industry in a PDF download form With over 250 courses, including Ethics, accompanied by reference materials, you can learn anytime, anywhere at a pace that works for you Downloadable course material and supplements Order now and you will receive instructions via email from info@surgent.com. You'll be able to start downloading courses right away and will have access for a full 12 months from the date of your purchase.
Surgent's Unlimited Webinar Package
Available Until
Online
0.00 Credits
Member Price: $520
Surgent's Unlimited Webinar Package get unlimited access to our webinar catalog. With 40+ webinars offered every week, including weekends, airing at a variety of convenient times throughout the day and evening, you'll never have to worry about our webinars fitting in your schedule. And with the most modern webinar platform in the industry and interactive courses with renowned expert discussion leaders you'll get the guidance and analysis you need with an unmatched customer experience. Included in Surgent's Unlimited Webinar Package: As a member, you pay just $529.00 - 30% off Surgent's retail price! Get unlimited access to over 2,100 live webinars Includes 1-, 2-, 3-, 4-, and 8-hour options in all the topics CPAs need. Up to 8,000 CPE credits! Choose from daily options at many convenient times, including evenings, lunch hours and Saturdays You'll earn live CPE credit without exams Interactive Q&A with renowned subject matter experts Downloadable course material and supplements Enjoy 12 months of access, available one year from the date of purchase All Surgent webinars feature high-quality audio and video, plus an easy-to-use attendance verification system (you'll just need to click the screen when prompted to verify that you're watching). Technical support and interactive Q&A are available throughout all webinars. Order a package now and you'll instructions via email from info@surgent.com. You'll be able to start registering for live webinars courses right away. * Note: This package does not include premium webinars.
Surgent's Update on Recent AICPA Standard Setting: Staying Current in a Changing Environment
Available Until
Online
4.00 Credits
Member Price: $79
Professional standards are changing with the times and the desire of the AICPA to move the profession into a new era where use of technology will play a key role in an audit and professional skepticism, independence and quality are emphasized. We are seeing changes already as the AICPA has issued 15 new standards since 2019. This program will discuss SASs 134 through 149.Note: This is a downloadable self-study course.
Surgent's Update on Recent AICPA Standard Setting: Staying Current in a Changing Environment
Available Until
Online
4.00 Credits
Member Price: $129
Professional standards are changing with the times and the desire of the AICPA to move the profession into a new era where use of technology will play a key role in an audit and professional skepticism, independence and quality are emphasized. We are seeing changes already as the AICPA has issued 15 new standards since 2019. This program will discuss SASs 134 through 149.Note: This is an on-demand webcast self-study course.
