WICPA CPE & Special Event Catalog
Surgent's The Most Critical Challenges in Not-for-Profit Accounting Today
Available Until
Online
4.00 Credits
Member Price: $129
Not-for-profit entities have recently applied critical new standards related to contributions of nonfinancial assets, leases and more. Now is the time to know more than just what the standards say - we need to know what they mean and how they will affect not-for-profit entities. This course is designed to do just that! The course materials utilize a highly illustrative and innovative format. Over 15 focused exercises are included to provide an enhanced working knowledge of the challenges in not-for-profit accounting.Note: This is an on-demand webcast self-study course.
Surgent's The Risks & Benefits of ChatGPT & Artificial Intelligence
Available Until
Online
2.00 Credits
Member Price: $109
We see multiple stories about the rapid growth of artificial intelligence (AI) and its entry into our lives in the form of AI tools, including ChatGPT. They seem to be everywhere. It is difficult to overstate how much things will change with the rise of these new technologies, or how important it is that companies embrace the opportunity to execute them correctly. Having conversations regarding the proper adoption of these technologies and tools is a crucial first step, including drafting policies to assist companies with their beneficial and thoughtful implementation and use. This course will define the state of AI tools, what benefits and risks exist and which steps to take to begin adopting these technologies with appropriate guardrails, policies and training. It is less likely that AI will destroy industries and more likely that companies that embrace AI will overtake those companies that do not.Note: This is an on-demand webcast self-study course.
Surgent's The Role of the Whistle-Blower
Available Until
Online
2.00 Credits
Member Price: $89
Whistle-blowers play an important role in fraud detection and prevention. This course will review historical financial whistle-blowers and they role they play in organizations, as well as explore whistle-blower myths. It includes a conversation with a whistle-blower and a former FBI agent. This is the last of five 2-hour courses in Surgent's Fraud Certificate Program. This program includes a combination of lectures, animated videos and live interviews with white-collar offenders and whistle-blowers. Each course is designed to be engaging and informative and will enhance your understanding of fraud.Note: This is an on-demand webcast self-study course.
Surgent's The Top Five Tax Issues in Dealing With LLCs & Partnerships
Available Until
Online
4.00 Credits
Member Price: $79
Partnerships and LLCs involve unique problems that require careful attention. This course covers selected critical tax issues that practitioners need to know when working with partnerships and limited liability companies, with a focus on planning opportunities and pitfalls.Note: This is a downloadable self-study course.
Surgent's This Year's Best Income Tax, Estate Tax & Financial-Planning Ideas
Available Until
Online
12.00 Credits
Member Price: $219
With different tax rates for individuals and trusts, tax planning takes on more importance. New legislation increases the importance of generating new ideas for financial planning and saving for retirement. The purpose of this course is to explore practical tax-planning ideas that practitioners can use to assist clients with their needs. This course is crucial for CPAs who are looking for good ideas that can save clients money! Continually updated for legislative developments.Note: This is a downloadable self-study course.
Surgent's This Year's Top Tax & Financial-Planning Ideas
Available Until
Online
4.00 Credits
Member Price: $79
With tax rates for individuals, estates and trusts changing, tax planning takes on more importance. New ideas for financial planning and retirement must be considered. The purpose of this course is to explore practical tax-planning ideas that practitioners can use to assist clients with their needs. This course is crucial for CPAs who are looking for good ideas that can save clients money! Continually updated for legislative developments.Note: This is a downloadable self-study course.
Surgent's Time Management for Professionals
Available Until
Online
2.00 Credits
Member Price: $89
The phrase "time management" is misleading. No one manages time. Instead, we manage events in our lives which consume time. Like money, time is both finite and valuable; it should be budgeted and used wisely. Those individuals who "manage" or budget their time wisely often are more productive, less stressed and able to achieve their goals more effectively than others. Professionals by nature place a high value on their time. Still, successful time management strategies vary based upon the personality, motivation and discipline of each individual. This course provides simple, practical and powerful techniques that help professionals work efficiently and achieve better balance in their lives. Successful time management skills also reduce the risk of burnout, which in turn improves the likelihood of achieving success in any endeavor.Note: This is an on-demand webcast self-study course.
Surgent's Top 10 Technology Risks & Trends Every CPA Should Know
Available Until
Online
1.00 Credits
Member Price: $49
The use of technology by businesses of all types, including CPA firms, has exploded in recent years, creating the need for proactive and robust cybersecurity risk management practices. This trend has created the need for a data-driven decision-making process but has also introduced risks into many companies' operating environment. This course will explore the most common technology risks and trends that every CPA should know to better advise and serve clients.Note: This is an on-demand webcast self-study course.
Surgent's Top 20 Effective Strategies for Avoiding RMD Mistakes & Penalties: Updated for the NEW Proposed RMD Regulations
Available Until
Online
2.00 Credits
Member Price: $89
Required minimum distributions (RMD) must begin for the year in which the account owner reaches age 72 unless an exception applies. RMDs must also be taken from inherited accounts and the process for determining RMDs for these accounts is more complex than those that apply to RMDs for non-inherited accounts. Failure to comply with the RMD rules will result in the account owner owing the IRS a 50% excess accumulation penalty on any RMD shortfall. Interested parties must understand the compliance requirements that apply to RMDs to be able to assist in ensuring that penalties are avoided.Note: This is an on-demand webcast self-study course.
Surgent's Top Business Tax Planning Strategies
Available Until
Online
2.00 Credits
Member Price: $89
Tax planning for the end of 2023 and for 2024 is largely built upon legislation contained within the Inflation Reduction Act and the SECURE Act 2.0, both enacted in 2022, that offers new planning options for businesses. There are, however, other business tax changes that come from other pieces of legislation, IRS pronouncements of various kinds and court cases. This program analyzes the new opportunities that these tax changes offer to businesses and their owners.Note: This is an on-demand webcast self-study course.
Surgent's Top Individual Tax Planning Strategies
Available Until
Online
2.00 Credits
Member Price: $89
The Inflation Reduction Act (IRA) and SECURE Act 2.0 both contained tax law changes that impact many individuals in 2023 and in later years. This program covers many of these changes as well as other tax topics that continue to impact individual income taxpayers. Note: This is an on-demand webcast self-study course.
Surgent's Top Ten Questions From Partnership Clients Regarding the Section 754 Election
Available Until
Online
4.00 Credits
Member Price: $129
This program is an in-depth analysis of the Section 754 election and the two adjustments associated with the election under Section 743(b) and Section 734(b). The 754 election is a highly technical provision that provides great tax benefits to the owners of the partnership and particularly in the case of Section 743(b), a new partner. In this webinar, our expert panel will cover the most common questions encountered by practitioners in their daily practices. The program includes a number of examples that provide insights into the mechanics of the two adjustments that follow upon a Section 754 election. Note: This is an on-demand webcast self-study course.
Surgent's Transitioning to the Accounting Profession
Available Until
Online
2.00 Credits
Member Price: $89
New accountants, whether coming right out of school or from industry will find that the accounting profession is heavily governed by technical and ethical standards. In addition, the new accounting professional will need to understand new terminology as well as what their team members and clients expect of them by way of job performance and client service. This module will help those transitioning to the accounting profession to understand the role of the accountant in public accounting and in industry, discuss the major standards relating to ethics including integrity, objectivity, independence and serving the public trust. (Please Note: This module is part of Surgent's Audit Skills Training: Level I.)Note: This course qualifies to count toward the WICPA membership Ethics CPE requirement.Note: This is an on-demand webcast self-study course.
Surgent's Understanding Derivatives & Hedge Accounting: A Simplified Guide for CPAs
Available Until
Online
2.00 Credits
Member Price: $49
This course provides CPAs with a comprehensive understanding of derivatives and hedging in financial management. Participants will explore the fundamentals of derivatives, their strategic role in risk management and the differences between hedge accounting and traditional accounting methods. The course specifically covers fair value, cash flow and net investment hedges and discusses their practical applications. This course also addresses hedge accounting, including designation, documentation and effectiveness testing.Note: This is a downloadable self-study course.
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.
