CPE Catalog & Events
Surgent's Section 529 Plans: A Comprehensive Guide
Available Until Apr. 30, 2027
Online
2.00 Credits
Member Price: $89
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.Delivery Method: On-Demand WebcastCPE Credit: Taxes (2)Program Level: BasicThis course is being offered by a learning partner. You may access the Surgent platform through the My CPE page on vscpa.com after purchase.
Surgent's Section 754 Step-Up in Basis: Understanding the Tax Issues for Partnerships and LLCs
Available Until Apr. 30, 2027
Online
2.00 Credits
Member Price: $89
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.Delivery Method: On-Demand WebcastCPE Credit: Taxes (2)Program Level: IntermediateThis course is being offered by a learning partner. You may access the Surgent platform through the My CPE page on vscpa.com after purchase.
Surgent's Securing a Comfortable Retirement
Available Until Apr. 30, 2027
Online
6.00 Credits
Member Price: $119
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.Delivery Method: DownloadCPE Credit: Specialized Knowledge (3), Taxes (3)Program Level: IntermediateThis course is being offered by a learning partner. You may access the Surgent platform through the My CPE page on vscpa.com after purchase.
Surgent's Securing a Comfortable Retirement in the Age of Spending
Available Until Apr. 30, 2027
Online
8.00 Credits
Member Price: $199
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.Delivery Method: On-Demand WebcastCPE Credit: Specialized Knowledge (4), Taxes (4)Program Level: IntermediateThis course is being offered by a learning partner. You may access the Surgent platform through the My CPE page on vscpa.com after purchase.
Surgent's Securing a Comfortable Retirement in the Age of Spending
Available Until Apr. 30, 2027
Online
12.00 Credits
Member Price: $219
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.Delivery Method: DownloadCPE Credit: Specialized Knowledge (6), Taxes (6)Program Level: IntermediateThis course is being offered by a learning partner. You may access the Surgent platform through the My CPE page on vscpa.com after purchase.
Surgent's Selected Issues in Preparation of 1040 Individual Income Tax Returns
Available Until Apr. 30, 2027
Online
10.00 Credits
Member Price: $189
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.Delivery Method: DownloadCPE Credit: Taxes (10)Program Level: BasicThis course is being offered by a learning partner. You may access the Surgent platform through the My CPE page on vscpa.com after purchase.
Surgent's Select Estate and Life Planning Issues for the Middle-Income Client
Available Until Apr. 30, 2027
Online
4.00 Credits
Member Price: $79
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.Delivery Method: DownloadCPE Credit: Taxes (4)Program Level: BasicThis course is being offered by a learning partner. You may access the Surgent platform through the My CPE page on vscpa.com after purchase.
Surgent's Select Estate and Life Planning Issues for the Middle-Income Client
Available Until Apr. 30, 2027
Online
4.00 Credits
Member Price: $129
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.Delivery Method: On-Demand WebcastCPE Credit: Taxes (4)Program Level: BasicThis course is being offered by a learning partner. You may access the Surgent platform through the My CPE page on vscpa.com after purchase.
Surgent's Simply Auditing Not-for-Profits Efficiently
Available Until Apr. 30, 2027
Online
4.00 Credits
Member Price: $129
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.Delivery Method: On-Demand WebcastCPE Credit: Auditing (Governmental) (4)Program Level: IntermediateThis course is being offered by a learning partner. You may access the Surgent platform through the My CPE page on vscpa.com after purchase.
Surgent's Single Auditing Made Simple
Available Until Apr. 30, 2027
Online
8.00 Credits
Member Price: $199
Single auditing can seem so complex! With literally thousands of pages of potential AICPA, GAO and OMB literature coming together for the audit of one client, auditors can easily lose focus and confidence in what they are supposed to do. It does not have to be that way! This course is designed to sharpen your skills and knowledge in performing single audits (including the impact of the 2024 revision to the Uniform Guidance for Federal Awards). Over 30 focused exercises are included to provide an enhanced working knowledge of the most critical challenges in single auditing today.Delivery Method: On-Demand WebcastCPE Credit: Auditing (Governmental) (8)Program Level: IntermediateThis course is being offered by a learning partner. You may access the Surgent platform through the My CPE page on vscpa.com after purchase.
Surgent's Six Common Barriers to Investment Success
Available Until Apr. 30, 2027
Online
2.00 Credits
Member Price: $89
Many of us expect to use logic when it comes to how we allocate our investments. The adage of "buy low, sell high" is a saying that makes logical sense. So, why do we always seem to do the opposite? Every day we are faced with decisions, and we are often influenced by two seemingly opposing voices that come from two different parts of our brain. The frontal cortex processes lots of information to help us make logical and informed choices. But there's also a small part of the brain, known as the reflexive brain, that is responsible for emotions and survival instincts. Often, this reflexive brain can have a detrimental effect on the way we handle our investments. This course will discuss some behavioral biases that affect our financial decisions. As humans, we need to be aware of how our reflexive behavior impacts our investment decision-making ability. By uncovering and understanding these biases, we may have a better chance of meeting our long-term financial goals.Delivery Method: On-Demand WebcastCPE Credit: Economics (2)Program Level: BasicThis course is being offered by a learning partner. You may access the Surgent platform through the My CPE page on vscpa.com after purchase.
Surgent's Small-Business Accounting, Audit, and Attest Update
Available Until Apr. 30, 2027
Online
4.00 Credits
Member Price: $79
Specifically tailored for practitioners who not only perform audits but also provide other attest and nonattest services to small and medium-sized businesses, this course is a comprehensive update covering recently issued accounting, auditing, and SSARS standards, as well as other professional guidance impacting small and medium-sized business accountants. The course uses practical examples and illustrations to help you understand and apply the new guidance and will get you up to speed on the things that are most important to your smaller and medium-sized clients. This course covers recently released FASB ASUs, AICPA Auditing Standards, AICPA SSARSs, and the soon-to-be-effective Statements on Quality Management Standards (SQMS). Lastly, we will cover the results of the FASB's final PIR report on ASC 606, Revenue.Delivery Method: DownloadCPE Credit: Accounting (3), Auditing (1)Program Level: UpdateThis course is being offered by a learning partner. You may access the Surgent platform through the My CPE page on vscpa.com after purchase.
Surgent's Smart Formula Selection in Excel: What to Use When
Available Until Apr. 30, 2027
Online
2.00 Credits
Member Price: $109
Excel gives you multiple ways to solve the same problem, but which formula is the right one? This course teaches a decision-based approach to function selection, helping you confidently choose between similar and competing functions. Through real-world examples and side-by-side comparisons, you'll learn when IFS or SWITCH is cleaner than nested IFs, how SUMPRODUCT can help with complex summarizing data, how to use LET in place of defined names, and much more. This course is ideal for professionals who want to make smarter, faster formula choices that are easier to maintain and audit.Delivery Method: On-Demand WebcastCPE Credit: Computer Software & Applications (2)Program Level: IntermediateThis course is being offered by a learning partner. You may access the Surgent platform through the My CPE page on vscpa.com after purchase.
Surgent's Social Security and Medicare: Planning for You and Your Clients
Available Until Apr. 30, 2027
Online
12.00 Credits
Member Price: $219
Social Security seems poised for changes in benefits and eligibility age. The leading edge of the baby boomer generation has already reached retirement age. Financial and tax planners can expect increased demand for strategies that dovetail Social Security with other retirement and estate planning objectives. This course provides tax and financial planning professionals with both the background information on the Social Security system and the strategies clients will need in dealing with Social Security, and the myriad other related retirement planning issues.Delivery Method: DownloadCPE Credit: Taxes (12)Program Level: BasicThis course is being offered by a learning partner. You may access the Surgent platform through the My CPE page on vscpa.com after purchase.
Surgent's Social Security and Medicare: Planning for You and Your Clients
Available Until Apr. 30, 2027
Online
8.00 Credits
Member Price: $199
Social Security seems poised for changes in benefits and eligibility age. The leading edge of the baby boomer generation has already reached retirement age. Financial and tax planners can expect increased demand for strategies that dovetail Social Security with other retirement and estate planning objectives. This course provides tax and financial planning professionals with both the background information on the Social Security system and the strategies clients will need in dealing with Social Security, and the myriad other related retirement planning issues.Delivery Method: On-Demand WebcastCPE Credit: Taxes (8)Program Level: BasicThis course is being offered by a learning partner. You may access the Surgent platform through the My CPE page on vscpa.com after purchase.
Surgent's Social Security: Dispelling Common Myths with Essential Truths
Available Until Apr. 30, 2027
Online
2.00 Credits
Member Price: $109
For roughly 90% of American retirees, Social Security income will be the foundation of their retirement income. Yet, many are ill-prepared and lack understanding of the critical aspects of making an informed claiming decision. Further challenged to separate fact from fiction, consumers crave accurate information from knowledgeable professionals to make the most out of these coveted monthly benefits. This course dispels common myths about Social Security that lead to confusion and replaces them with the truth to an empowered retirement. Help your clients navigate their claiming age decisions with greater confidence, equipped with the essential truths they should consider before pushing the Social Security "on" button.Delivery Method: On-Demand WebcastCPE Credit: Taxes (2)Program Level: BasicThis course is being offered by a learning partner. You may access the Surgent platform through the My CPE page on vscpa.com after purchase.
Surgent's Stock vs. Asset Acquisitions of C Corporations
Available Until Apr. 30, 2027
Online
2.00 Credits
Member Price: $89
A business conducted as a C corporation can be purchased through an asset acquisition or a stock acquisition. In an asset acquisition, the buyer purchases the business by purchasing the assets that make up the C corporation's ongoing business. In a stock acquisition, the buyer purchases the stock of the C corporation that owns all or a majority of the business assets. The seller and the buyer are usually at odds over how to structure the acquisition. Accounting and finance professionals advising their clients should be fully conversant in the tax rules that apply to stock and asset acquisitions. Discussing and explaining those rules is the focus of this course.Delivery Method: On-Demand WebcastCPE Credit: Taxes (2)Program Level: IntermediateThis course is being offered by a learning partner. You may access the Surgent platform through the My CPE page on vscpa.com after purchase.
Surgent's Strategies for Maximizing Social Security Benefits
Available Until Apr. 30, 2027
Online
2.00 Credits
Member Price: $89
As the population of the United States ages, tax practitioners will be asked to advise their individual clients with respect to when they should begin to take Social Security benefits. This program will provide you with the background to knowledgeably discuss the benefit options available to Social Security beneficiaries and the alternative payment options available to married couples, dependents, a surviving spouse, and a divorced individual.Delivery Method: On-Demand WebcastCPE Credit: Taxes (2)Program Level: IntermediateThis course is being offered by a learning partner. You may access the Surgent platform through the My CPE page on vscpa.com after purchase.
Surgent's Succession Planning for the Small Business Owner: Finding the Exit Ramp
Available Until Apr. 30, 2027
Online
4.00 Credits
Member Price: $129
The life cycle of the small business can be summed up in three segments: 1) starting the business; 2) operating the business; and 3) getting out of the business. This course focuses on getting out of the business. The most elusive element of owning a small business can be finding the proper exit strategy. This course is designed to provide the business consulting practitioner with tools and concepts to advise the small business owner and assist them in developing the right exit strategy. The course covers exit strategies related to third-party sales and succession planning within a family.Delivery Method: On-Demand WebcastCPE Credit: Taxes (4)Program Level: IntermediateThis course is being offered by a learning partner. You may access the Surgent platform through the My CPE page on vscpa.com after purchase.
Surgent's Succession Planning for the Small Business Owner: Finding the Exit Ramp
Available Until Apr. 30, 2027
Online
4.00 Credits
Member Price: $79
The life cycle of the small business can be summed up in three segments: 1) starting the business; 2) operating the business; and 3) getting out of the business. This course focuses on getting out of the business. The most elusive element of owning a small business can be finding the proper exit strategy. This course is designed to provide the business consulting practitioner with tools and concepts to advise the small business owner and assist them in developing the right exit strategy. The course covers exit strategies related to third-party sales and succession planning within a family.Delivery Method: DownloadCPE Credit: Taxes (4)Program Level: IntermediateThis course is being offered by a learning partner. You may access the Surgent platform through the My CPE page on vscpa.com after purchase.