WICPA CPE & Special Event Catalog
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.
Surgent's Update on the AICPA's Enhancing Audit Quality Initiative
Available Until
Online
1.00 Credits
Member Price: $49
Quality should be the primary focus of all engagements. Since initiating its Enhancing Engagement Quality initiative in 2014, the AICPA has been using its peer review program as a way to assess the improvement in engagement quality. In this course, we'll review the latest results from the peer review program, identify areas of focus for both 2020 and 2021 peer reviews and identify common findings in recent peer reviews of audits as well as SSARS engagements.Note: This is an on-demand webcast self-study course.
Surgent's Update on the SECURE 2.0 Act
Available Until
Online
2.00 Credits
Member Price: $89
This course provides a comprehensive analysis of the SECURE 2.0 Act. The principal focus of the Act is to expand retirement coverage and increase retirement savings. As such, the Act has many important changes relating to IRAs and qualified plans. This legislation alters the landscape of retirement planning for taxpayers of all ages. Make sure you are up to date with the latest information available in order to effectively advise your clients on these important changes. Note: This is an on-demand webcast self-study course.
Surgent's U.S. GAAP vs. IFRS: Rev Rec & Business Combinations
Available Until
Online
2.00 Credits
Member Price: $49
This course provides an overview of the similarities and key differences between the revenue recognition and business combination standards issued by the FASB and IASB. While these standards are similar in many material respects, there are notable differences that are good to understand. However, this course is not intended to provide an exhaustive discussion of these differences.Note: This is a downloadable self-study course.
Surgent's Using ChatGPT With Excel
Available Until
Online
2.00 Credits
Member Price: $109
In this innovative course, participants will learn to combine the power of artificial intelligence with the functionality of Microsoft Excel. You will learn how to leverage ChatGPT, OpenAI's powerful language model, to improve your Excel skills and decrease the time it takes to build spreadsheets. The course will include a quick introduction to ChatGPT, but the majority of the time will be spent using ChatGPT to create an Excel spreadsheet. Note: This is an on-demand webcast self-study course.
Surgent's Using the Work of a Specialist & Internal Audit
Available Until
Online
2.00 Credits
Member Price: $89
During the audit of the financial statements, an auditor will obtain evidence from many sources to support the account balances, transactions and events that occurred during the period, as well as the financial statement disclosures. This course discusses the use of management's specialists, the auditor's specialists, inventory counting services, pricing services and internal audit. (Please Note: This module is part of Surgent's Audit Skills Training: Level V.)Note: This is an on-demand webcast self-study course.
Surgent's U.S. Taxation of Foreign Corporations: A Case Study Approach
Available Until
Online
3.00 Credits
Member Price: $54
This course is a case study designed to provide a comprehensive overview of U.S. taxation of a foreign corporation. Using a specific example, the course will walk through step-by-step mechanics on how to calculate the income inclusions and foreign tax credits under GILTI (Global Intangible Low-Taxed Income), Subpart F and PFIC (Passive Foreign Investment Company) regimes. The case study will further evaluate tax impact of subsequent distributions from the foreign corporation and sales of its stock. A compare-and-contrast approach will highlight the different outcomes of these regimes for individuals and for C corporations, empowering participants to advise their clients on the most tax efficient way to structure their international investments.Note: This is an on-demand webcast self-study course.
