CPE Catalog & Events
Surgent's Review of Form 709 – Gift Tax Return
Available Until Apr. 30, 2027
Online
2.00 Credits
Member Price: $49
This course will enable practitioners to understand the basic practical issues of preparing the gift tax Form 709. This course covers the disclosure requirements and the information necessary to properly prepare the form.Delivery Method: DownloadCPE 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 Schedule 1-A: Implementing Important OBBBA Deductions for 2025
Available Until Apr. 30, 2027
Online
2.00 Credits
Member Price: $119
Schedule 1-A is a new tax form designed to consolidate four key OBBBA deductions that can be taken for the first time in 2025. Ultimately these four deductions: the tip deduction, the overtime deduction, the deduction for interest paid on a new car loan, and the senior deduction, appear as a single entry on line 13b of Form 1040. These deductions are phased out at higher income levels, the calculation of which takes place on Schedule 1-A. Accounting and finance professionals who wish to understand the mechanics of the four deductions and how they are expressed on Schedule 1-A and consolidated on Form 1040 would benefit from taking this program.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 Schedules K-2 and K-3: Filing Requirements
Available Until Apr. 30, 2027
Online
2.00 Credits
Member Price: $89
Many partnerships and S corporations are now required to complete the voluminous Schedules K-2 and K-3 to report foreign-related tax information. Updated for the 2025 tax year, this course is an essential guide for tax preparers on how to identify which entities need to complete these schedules and how to identify which parts are applicable to a given taxpayer. The filing requirements are broad and often not very intuitive, catching many practitioners unaware that more schedules and parts are applicable to more taxpayers than anticipated. This course includes a deep dive into the domestic filing exception, a discussion of filing requirements of each part of Schedule K-2, and numerous examples of common taxpayer scenarios. Please note: Surgent also offers a companion course, "Schedules K-2 and K-3: Preparation of Forms" (KPF2).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 Schedules K-2 and K-3: Preparation of Forms
Available Until Apr. 30, 2027
Online
2.00 Credits
Member Price: $89
Many partnerships and S corporations are now required to complete the voluminous Schedules K-2 and K-3 to report foreign-related tax information. Updated for the 2025 tax year, this course is an essential guide for tax preparers on how to tackle the preparation of these forms. Understanding and preparing these forms requires a basic knowledge of various international tax topics, including sourcing of income, foreign tax credit income categories, effectively connected income, and fixed, determinable, annual, or periodical (FDAP) income. The course includes a brief discussion of key international tax concepts, a detailed walk-through of what information is required to be reported in different parts of the schedules, and practical advice from the field. The course also includes three comprehensive case studies on how the form should be completed for operating, real estate rental, and investment partnerships. Please note: Surgent also offers a companion course, "Schedules K-2 and K-3: Filing Requirements" (KFR2). 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 S Corporation Core Tax Issues From Formation Through Liquidation
Available Until Apr. 30, 2027
Online
8.00 Credits
Member Price: $159
As experienced staff members master the preparation intricacies of an 1120-S tax return, they are expected to understand and apply the underlying concepts, principles and laws governing S corporation status. This course is designed to illustrate in both theory and practice overarching principles that govern S corporations from formation to revocation, termination and liquidation. Experienced, client-facing staff should be aware of the pitfalls that may inadvertently cause an S-status termination or may generate unintended tax consequences to shareholders.Delivery Method: DownloadCPE Credit: Taxes (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 S Corporation Core Tax Issues From Formation Through Liquidation
Available Until Apr. 30, 2027
Online
8.00 Credits
Member Price: $199
As experienced staff members master the preparation intricacies of an 1120-S tax return, they are expected to understand and apply the underlying concepts, principles and laws governing S corporation status. This course is designed to illustrate in both theory and practice overarching principles that govern S corporations from formation to revocation, termination and liquidation. Experienced, client-facing staff should be aware of the pitfalls that may inadvertently cause an S-status termination or may generate unintended tax consequences to shareholders.Delivery Method: On-Demand WebcastCPE Credit: Taxes (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 S Corporation, Partnership, and LLC Tax Update
Available Until Apr. 30, 2027
Online
4.00 Credits
Member Price: $79
If you are a practitioner who wants the latest information on tax changes affecting your business clients or employers, then you should take this enlightening course. You will learn invaluable knowledge, strategies, techniques, innovative tax-planning concepts, income-generating ideas, and other planning opportunities available to S corporations, partnerships, LLCs, and LLPs. Continually updated to reflect enacted legislation.Delivery Method: DownloadCPE Credit: Taxes (4)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 S Corporation Taxation: Advanced Issues
Available Until Apr. 30, 2027
Online
4.00 Credits
Member Price: $79
This course goes beyond the basics and addresses important practical issues that an experienced practitioner must know about S corporations.Delivery Method: DownloadCPE Credit: Taxes (4)Program Level: AdvancedThis 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 S Corporation Taxation: Advanced Issues
Available Until Apr. 30, 2027
Online
4.00 Credits
Member Price: $129
This course goes beyond the basics and addresses important practical issues that an experienced practitioner must know about S corporations.Delivery Method: On-Demand WebcastCPE Credit: Taxes (4)Program Level: AdvancedThis 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 199A: Applications and Challenges
Available Until Apr. 30, 2027
Online
4.00 Credits
Member Price: $79
Section 199A has been with us since the Tax Cuts and Jobs Act of 2017 was passed. Your clients look to you for explanations and best practices to maximize the 20 percent deduction. Pass-through entities and real estate investors stand to benefit from valuable tax cuts. The average practitioner cannot afford to be uninformed on the requirements of §199A. This program incorporates the experiences of many tax practitioners since the creation of §199A related to the calculation and application of this deduction. This course will cover all relevant facets and nuances of the deduction, as well as implementation issues and lessons that will be useful in advising clients this year. This program will include all relevant IRS guidance.Delivery Method: DownloadCPE Credit: Taxes (4)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 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.