WICPA CPE & Special Event Catalog
Surgent's Max the Tax: Section 754
Available Until
Online
1.00 Credits
Member Price: $196
Two firms need expert help with Section 754 and game participants are just the right people to assist. First, partners at LMN, LLP are considering electing Section 754. They need to understand key aspects of the process and want to ensure the best outcome to their basis in partnership property and interest. Participants must then leverage their knowledge and calculate the adjusted basis balance sheet for another firm that already elected Section 754. Note: This is a downloadable self-study course.
Surgent's Max the Tax: Tax Impacts on Exit Planning
Available Until
Online
1.00 Credits
Member Price: $196
This "jeopardy"-style, interactive game introduces tax advisors to the fundamentals of exit planning strategies. After exploring some essential concepts, key principles and sophisticated techniques regarding the sale of a business, the "contestant" will put their skills to the test in navigating everyday questions that must be addressed by a tax advisor. Note: This is a downloadable self-study course.
Surgent's Multistate Income Tax Issues
Available Until
Online
4.00 Credits
Member Price: $316
With the largest overhaul of the federal income tax code in 30 years and the repeal of the physical presence nexus standards for sales tax in the Wayfair case, the states are working fast and furious to overhaul their tax laws. As some states scramble to fund their budgets, they continue to look for additional forms of revenue. Plan to attend this fast-paced class that covers developing topics in the area of nexus. Learn how nexus requirements have changed and where the state laws may be heading in the future.Note: This is a downloadable self-study course.
Surgent's Multistate Tax Update
Available Until
Online
8.00 Credits
Member Price: $636
With the largest overhaul of the federal income tax code in 30 years and the repeal of the physical presence nexus standards for sales tax in the Wayfair case the states are working fast and furious to overhaul their tax laws. As some states scramble to fund their budgets, they continue to look for additional forms of revenue. You can't afford to ignore recent changes in state and local tax. Even tax-savvy businesses and their advisers often neglect to consider the consequences of state and local taxes. Multistate taxation is more complex and demanding than ever before. In addition to having their own unique tax laws, states have been more focused on enforcement. Plan to attend this fast-paced class that covers developing topics in state taxation, ranging from individuals to pass-through entities to corporate taxpayers. This class will focus on issues of small and middle-market companies and offer guidance for minimizing tax liability and negotiating the treacherous waters of compliance.Note: This is a downloadable self-study course.
Surgent's Navigating AI Compliance: The EU AI Act for U.S. Finance & Accounting Leaders
Available Until
Online
2.00 Credits
Member Price: $436
This course provides U.S.-based accounting and finance professionals with an in-depth understanding of the EU Artificial Intelligence (AI) Act, the first comprehensive AI regulation in the world. It explores the Act's key provisions, including its risk classification framework, compliance requirements for high-risk systems and transparency obligations. Participants will gain insight into how the Act affects organizations operating internationally and how to prepare for compliance challenges. Interactive activities are integrated throughout the course to reinforce key concepts.Note: This is an on-demand webcast self-study course.
Surgent's Navigating Your Client Through the IRS Appeals Process
Available Until
Online
4.00 Credits
Member Price: $516
Despite the fact that a client's tax matter may be taken directly to court, utilizing the IRS Independent Office of Appeals usually results in saving your client both time and money. Join us as we discuss the misunderstood process of navigating the complex IRS Appeals.Note: This is an on-demand webcast self-study course.
Surgent's Navigating Your Client Through the IRS Appeals Process
Available Until
Online
4.00 Credits
Member Price: $316
Despite the fact that a client's tax matter may be taken directly to court, utilizing the IRS Independent Office of Appeals usually results in saving your client both time and money. Join us as we discuss the misunderstood process of navigating through the complex IRS Appeals.Note: This is a downloadable self-study course.
Surgent's New & Expanded Tax Benefits Associated with Section 1202: Qualified Small Business Stock
Available Until
Online
2.00 Credits
Member Price: $356
This program reviews and analyzes the important changes made by the One Big Beautiful Bill Act (OBBBA) to qualified small business stock (QSBS) covered under Section 1202. Effective for stock issued after July 4, 2025, there are important changes that make Section 1202 much more appealing to clients willing to run the risks associated with doing business as a C corporation. These enhanced provisions could potentially lead to exclusion of capital gains if very strict compliance rules are followed. Section 1202 application is particularly attractive for start-ups and entrepreneurial endeavors. For taxpayers willing to confront the technical challenges of this provision, Section 1202 may produce impressive tax advantages.Note: This is an on-demand webcast self-study course.
Surgent's New York: Avoiding Harassment & Discrimination in the Workplace
Available Until
Online
1.00 Credits
Member Price: $196
The law is clear that to avoid liability for unlawful harassment claims, employers must take preventive steps. One such preventative step is effective, professional training. This course includes information specific to New York employees.Note: This is an on-demand webcast self-study course.
Surgent's Non-GAAP Financial Measures: What You Need to Know
Available Until
Online
2.00 Credits
Member Price: $196
This course provides an overview of non-GAAP financial measures with a particular emphasis on comments from the SEC, the FASB, as well as comment letter analysis from several of the Big Four accounting firms. Non-GAAP financial measures continue to rank at the top of the most frequent comment letters issued by the SEC. As a result, it's important to understand the guidance with respect to these measures to ensure that an entity's financial statements remain GAAP compliant and are not misleading.Note: This is a downloadable self-study course.
Surgent's Non-GAAP Financial Statement Options: Cash, Modified Cash & Tax Basis
Available Until
Online
4.00 Credits
Member Price: $316
For many businesses, preparing financial statements using a special purpose framework may provide an alternative to the complexity of U.S. GAAP. This course will provide you with an overview and hands-on application in preparing financial statements using common special purpose frameworks such as tax basis and cash or modified cash basis financial statements. You will learn the unique measurement and disclosure requirements of various Special Purpose Framework (SPF) options using example financial statements and illustrative disclosures. The course also includes common practice issues encountered when preparing SPF financial statements, including disclosure and reporting requirements. We will also review recent updates to both audit and SSARS standards that impact engagements performed on SPF financial statements.Note: This is a downloadable self-study course.
Surgent's Nuts & Bolts of Cryptocurrency Taxation
Available Until
Online
2.00 Credits
Member Price: $356
Cryptocurrency is heading mainstream. According to a recent study conducted by New York Digital Investment Group, there are 46 million bitcoin holders in the US and institutions have also shown increased interest in this space. The rising popularity of cryptocurrency and the inclusion of the virtual currency question on the front and center of Form 1040 have made cryptocurrency a subject that tax practitioners cannot afford to ignore anymore. This course is designed to walk you through tax implications of common cryptocurrency-related transactions (trading, mining, spending, staking, etc.) and how to successfully service clients affiliated with cryptocurrency by using a tool like CoinTracker. This session also covers current developments surrounding this topic and some of the unique tax planning opportunities in the crypto space such as tax loss harvesting without being subject to wash sale rules, tax lot ID optimization (FIFO, LIFO and HIFO), self-directed IRAs, etc.Note: This is an on-demand webcast self-study course.
Surgent's Partnership & LLC Core Tax Issues From Formation Through Liquidation
Available Until
Online
8.00 Credits
Member Price: $636
As staff members gain more experience, they are expected to take on more complex assignments with minimal supervision. This course is designed to be a stepping stone for staff interested in pursuing more advanced partnership and LLC issues than mere preparation. The material provides a deep life-cycle study into critical areas of formation, special allocations of income and deductions, basis calculations and implications of recourse and nonrecourse debt, basis step-up under §754 on transfers of ownership interest, distributions, self-employment tax issues and termination and liquidations of an LLC. With a blend of legal and tax ramifications regarding LLC-specific issues, this course identifies all the major areas that are potential sources of increased complexity.Note: This is a downloadable self-study course.
Surgent's Partnership & LLC Core Tax Issues From Formation Through Liquidation
Available Until
Online
8.00 Credits
Member Price: $796
As staff members gain more experience, they are expected to take on more complex assignments with minimal supervision. This course is designed to be a stepping stone for staff interested in pursuing more advanced partnership and LLC issues than mere preparation. The material provides a deep life-cycle study into critical areas of formation, special allocations of income and deductions, basis calculations and implications of recourse and nonrecourse debt, basis step-up under §754 on transfers of ownership interest, distributions, self-employment tax issues and termination and liquidations of an LLC. With a blend of legal and tax ramifications regarding LLC-specific issues, this course identifies all the major areas that are potential sources of increased complexity.Note: This is an on-demand webcast self-study course.
Surgent's Performing a Compilation Engagement Under AR-C Section 80
Available Until
Online
1.00 Credits
Member Price: $196
Be the go-to person for financial statement compilation engagements. Specifically designed for compilation practitioners and their staff, this course will provide you with a hands-on application for performing compilation engagements under AR-C Section 80. You will learn the ins and outs of relevant sections of SSARS No. 21, Clarification and Recodification, the most significant change to the SSARS since their inception over thirty years ago. This course will bring you up to date on all SSARSs requirements and guidance as it relates to compilations, including SSARS No. 25, effective for 2021 reporting. The course will also provide an overview of the different services that an accountant can provide under the SSARS and review the requirements of AR-C Section 60 as it relates to compilation engagements.Note: This is an on-demand webcast self-study course.
Surgent's Performing an Effective Audit Risk Assessment
Available Until
Online
4.00 Credits
Member Price: $516
Recent feedback from the AICPA has emphasized the importance of performing an effective risk assessment to identify and evaluate the risk of material misstatement in a financial statement audit. SAS 145, the 2023 amendment to AU-C 315, makes significant changes to the extant risk assessment standard and certain changes to other standards as well. The amendments clarify confusion that the AICPA believes auditors experienced under the existing standard and also conforms, for the most part, to the IAASB standard on the same topic. SAS 145 has been effective for two years now starting with December 31, 2023 audits. This course will focus on how to perform the risk assessment process under the new standard, providing participants with a summary of the changes to existing guidance. It will discuss linking the results of the risk assessment to further testing (internal control and substantive testing) and procedures performed in concluding on the evidence obtained. In addition, it will also discuss documentation and audit communications.Note: This is an on-demand webcast self-study course.
Surgent's Performing a Preparation Engagement Under AR-C Section 70
Available Until
Online
1.00 Credits
Member Price: $196
Be the go-to person for financial statement preparation engagements. Specifically designed for preparation practitioners and their staff, this course will provide you with a hands-on application for performing preparation engagements under AR-C Section 70. You will learn the ins and outs of relevant sections of SSARS No. 21, Clarification and Recodification, the most significant change to the SSARS since their inception over thirty years ago. This course will bring you up to date on all SSARSs requirements and guidance as it relates to preparation, including SSARS No. 25, effective for 2021 reporting. The course will also provide an overview of the different services that an accountant can provide under the SSARS and review the requirements of AR-C Section 60 as it relates to preparation engagements.Note: This is an on-demand webcast self-study course.
Surgent's Performing Effective Accounting Research
Available Until
Online
2.00 Credits
Member Price: $356
Financial accounting can be complex. An integral part of a senior associate's job responsibilities is to perform effective and efficient research using the FASB's Accounting Standards Codification (ASC). In this session, participants will be introduced to the ASC, including how it is structured, organized and updated. They will also learn about other information that can be accessed from the ASC. Next, the session will cover best practices for effective research using the ASC, including the ASC's search functionality and other tools that will make accounting research easier to perform. (Please Note: This module is part of Surgent's Audit Skills Training: Level IIII.)Note: This is an on-demand webcast self-study course.
Surgent's Performing Effective & Efficient Analytical Procedures
Available Until
Online
2.00 Credits
Member Price: $356
Analytical review procedures are performed in the preliminary and final stages of the audit. Auditors may also choose to perform analytical procedures as substantive tests. It is important to properly design and perform the procedures to ensure an effective and efficient audit engagement. This module will provide detailed guidance and methods for performing these techniques. (Please Note: This module is part of Surgent's Audit Skills Training: Level II.)Note: This is an on-demand webcast self-study course.
Surgent's Performing Inventory Observations
Available Until
Online
2.00 Credits
Member Price: $356
Generally Accepted Auditing Standards (GAAS) states that if inventory is material to the financial statements, the auditor should generally obtain evidence regarding the existence and condition of inventory by attending the entity's physical inventory count. The types of inventory an entity might have varies from industry to industry as does the risk of fraud or error related to inventory counts. This module will discuss the procedures and risks involved in observing an entity's physical inventory. (Please Note: This module is part of Surgent's Audit Skills Training: Level I.)Note: This is an on-demand webcast self-study course.