CPE Catalog & Events
Surgent's Guide to the AICPA Quality Management Standards
Available Until Apr. 30, 2027
Online
2.00 Credits
Member Price: $89
With only a few months to go before the AICPA's Statement on Quality Management Standards 1, 2, and 3 (SQMS 1, SQMS 2, and SQMS 3, respectively), SSARS No. 26, SAS 146, and SSAE 23 are required to be implemented, this course can help you meet the deadline. It focuses not simply on theory but on HOW to perform the steps involved. The Quality Management Suite of Standards must be implemented by December 15, 2025. The standards modernize the firm's approach to quality to reflect an increased focus on risk assessment, technology use, and the presence of outside experts on many engagements. Beginning with performing a risk-based approach, the standards provide accounting firms with the ability to enhance their quality control by shifting their focus to a proactive approach (management) from a reactive approach (control). The results of the firm's risk assessment will form the basis of its new Quality Management document. This is not just a tweak of the old document but a more robust document that adds new requirements from the new standards. We will cover how to perform a risk assessment, including the key provisions of the standards, and how to effectively implement a monitoring plan. We will also review how the firm will evaluate its System of Quality Management beginning in 2026.Delivery Method: On-Demand WebcastCPE Credit: Auditing (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 Guide to the Topic 606 Revenue Recognition Model for All CPAs
Available Until Apr. 30, 2027
Online
4.00 Credits
Member Price: $129
While the effective date of Topic 606 has passed for companies, there will always be a need for a comprehensive review of the accounting related to revenue recognition, including recently issued changes to this guidance. Whether you are looking to improve your revenue recognition processes, benchmark your financial statement disclosures against your peer group, or assess the impact of changes to your revenue recognition processes due to COVID-19, this course will provide you with the information you need to apply Topic 606 in this current environment. This course will review the basic Topic 606 five-step model and provide specific implementation guidance and examples. It will cover the presentation and disclosure requirements for Topic 606, including the private company disclosure relief available under Topic 606, and provide disclosure examples. Lastly, the course will discuss best practices, lessons learned, and ways to improve the business process when recognizing revenue going forward. Even though implementing Topic 606 is behind us, it is still possible to improve the processes that drive revenue recognition and this course will assist you in doing that.Delivery Method: On-Demand WebcastCPE Credit: Accounting (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 Guide to the Topic 606 Revenue Recognition Model for All CPAs
Available Until Apr. 30, 2027
Online
4.00 Credits
Member Price: $79
ASC 606 is now just revenue recognition. Its time as a new standard has passed. Given the importance of revenue to all entities, investors, and capital markets, there will always be a need for a comprehensive review of the accounting related to revenue recognition, including recently issued changes to this guidance. Whether you are looking to improve your revenue recognition processes, benchmark your financial statement disclosures against your peer group, or assess the impact of changes to your revenue recognition processes due to geopolitical events, this course will provide you with the information you need to apply Topic 606 in this current environment. This course will review the basic Topic 606 five-step model and provide specific implementation guidance and examples. It will cover the presentation and disclosure requirements for Topic 606, including the private company disclosure relief available under Topic 606, and provide disclosure examples. It will also cover the results of the final stage of the FASB's Post-Implementation Review (PIR) process related to ASC 606. Lastly, the course will discuss best practices, lessons learned, and ways to improve the business process when recognizing revenue going forward. Even though implementing Topic 606 is behind us, it is still possible to improve the processes that drive revenue recognition, and this course will assist you in doing that.Delivery Method: DownloadCPE Credit: Accounting (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 Guide to Understanding the At-Risk Basis Rules and Forms 6198 and 7203
Available Until Apr. 30, 2027
Online
2.00 Credits
Member Price: $89
Many tax clients with losses from their S corporations, partnerships, and multiple-member LLCs treated as partnerships will want to use these losses to offset their other income from other sources. This program explains when, why, and how the at-risk rules apply to allow or to prevent the owner of a pass-through entity from taking a loss from a pass-through entity and using it to offset other income. This program is extremely helpful for anyone with pass-through entity clients.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 Handbook for Mastering Basis, Distributions, and Loss Limitation Issues for S Corporations, LLCs, and Partnerships
Available Until Apr. 30, 2027
Online
8.00 Credits
Member Price: $159
The most difficult concepts to master when dealing with flow-through business entities are the basis and distribution concepts. Major error and malpractice issues occur if the CPA does not fully understand the impact of these rules. This course is designed to focus on the practical applications of these rules.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 Handbook for Mastering Basis, Distributions, and Loss Limitation Issues for S Corporations, LLCs, and Partnerships
Available Until Apr. 30, 2027
Online
8.00 Credits
Member Price: $199
The most difficult concepts to master when dealing with flow-through business entities are the basis and distribution concepts. Major error and malpractice issues occur if the CPA does not fully understand the impact of these rules. This course is designed to focus on the practical applications of these rules.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 Home Office Rules
Available Until Apr. 30, 2027
Online
2.00 Credits
Member Price: $119
Since 2017, employees have not been eligible to take an itemized deduction for a home office. The Tax Cuts and Jobs Act suspended all miscellaneous itemized deductions for tax years 2018 through 2025. That deduction is scheduled to go into effect in 2026. Self-employed individuals can deduct office expenses on Schedule C, Form 1040. The home office deduction includes typical office-connected expenditures such as supplies, postage, computers, printers, and all the other ordinary and necessary expenses a person would have in connection with running a home office. The home office tax deduction for the self-employed would cover expenses for the business use of a home, which includes mortgage interest, rent, insurance, utilities, repairs, and depreciation. This program discusses many of the most important issues relating to the deductibility of home office-related expenses. 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 Hot IRS Tax Examination Issues for Individuals and Businesses
Available Until Apr. 30, 2027
Online
8.00 Credits
Member Price: $159
The IRS began replenishing its workforce with the additional funding from the Inflation Reduction Act only to have to terminate workers or lay them off due to mandated federal workforce reductions. The IRS trains its audit workforce by examining the tax returns of individuals and small businesses. As the IRS continues to examine tax returns, Accounting, Tax, and Financial Professionals need clients to understand the need for documentation and procedures to substantiate what IRS examiners are pursuing. Learn the high audit risk areas and ways to help clients survive an IRS audit with little or no change. It is critical for Accounting, Tax, and Financial Professionals in public accounting to understand the risk to clients and to themselves in tax return preparation and planning since the IRS continues to increase its audit coverage and is examining more taxpayers than it has in the recent past.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 How to Effectively Represent Clients Under IRS Audit
Available Until Apr. 30, 2027
Online
2.00 Credits
Member Price: $89
Increased funding resulting from the enactment of the Inflation Reduction Act will allow the IRS to target many more wealthy individuals and large businesses for audit. These efforts will become more intense over the next several years as the IRS employs artificial intelligence in more of its audits. This program discusses how and when the IRS's energized audit efforts will result in more audits of taxpayers and what attendees need to know to effectively represent clients that the IRS audits.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 How to Settle a Client's Estate
Available Until Apr. 30, 2027
Online
10.00 Credits
Member Price: $189
Federal estate and gift taxes currently affect few clients, but there are many other issues involved in settling an estate or administering a trust. Clients who are beneficiaries of a trust or estate often turn to their financial advisors to understand the administrative process and its effect on their interests. This course enables the accountant to cut through the jargon to understand the legal concepts, communicate a real-world explanation to clients, and serve, in some instances, as an advisor to them. After taking this course, practitioners will feel more confident to serve in a fiduciary capacity. Updated for developments relative to estate taxation.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 How to Settle an Estate – An Overview
Available Until Apr. 30, 2027
Online
2.00 Credits
Member Price: $49
This course discusses the legal issues in probating and contesting a will, plus the practical issues involved when settling an estate - marshaling of assets, payment of creditors, and distribution and accounting to beneficiaries. Inventory of estate assets is also discussed.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 Implementing Subscription Pricing to Your Practice
Available Until Apr. 30, 2027
Online
2.00 Credits
Member Price: $89
This course is designed to provide accountants with a comprehensive understanding of the subscription pricing model. As the business world increasingly shifts toward subscription-based models, it's crucial for accountants to understand the financial implications and strategies associated with this pricing approach. This course will cover the basics of subscription pricing, how to set prices, and how to analyze the financial impacts of these decisions, as well as the specific impacts to your business. By the end of this course, participants will be equipped with the knowledge and skills to effectively manage the implementation of subscription pricing to their practice.Delivery Method: On-Demand WebcastCPE Credit: Business Management and Organization (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 Improve Design and Productivity with Excel Tables
Available Until Apr. 30, 2027
Online
2.00 Credits
Member Price: $89
Excel tables are a fundamental feature that streamlines data organization, analysis, and visualization in Excel. Throughout this course, you will discover how to transform raw data into elegant, efficient, and visually appealing tables. By harnessing the full potential of Excel tables, you will be able to make better data-driven decisions and collaborate more effectively in various professional settings. Unlock the full potential of Excel tables to revolutionize the way you manage, analyze, and present data, leading to improved efficiency and better decision-making in your personal and professional endeavors.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 Improve Spreadsheets by Building Controls in Excel
Available Until Apr. 30, 2027
Online
2.00 Credits
Member Price: $109
In today's data-driven world, spreadsheets serve as the backbone of business and personal productivity. However, creating complex and error-prone spreadsheets can lead to critical mistakes and inefficiencies. This course aims to equip you with the knowledge and tools to build robust spreadsheets, implementing a range of controls and safeguards to ensure data integrity, streamline processes, and maximize accuracy.Delivery Method: On-Demand WebcastCPE Credit: Auditing (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 Improving Your Profits: Identifying Cost Cutting Opportunities
Available Until Apr. 30, 2027
Online
2.00 Credits
Member Price: $89
Part of one's duty as a CPA working in industry is to safeguard the assets of the organization. Cost cutting is one way to preserve assets and maintain a company's competitive position in the industry. However, what keeps us from ridding our organizations of unnecessary costs? In this course, we will look at the factors that prevent our companies from being as streamlined as they could be. By using statistics and survey data, we will attempt to show how to better negotiate and navigate budgeting and contracting decisions. We will also discuss financial statement analysis techniques, benchmarking, and cash flow management in an effort to better cut costs and maintain the long-run viability of an organization.Delivery Method: On-Demand WebcastCPE Credit: Management Services (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 Incident Response and Case Studies in AI-powered Cybersecurity
Available Until Apr. 30, 2027
Online
2.00 Credits
Member Price: $109
This course emphasizes the practical application of incident response frameworks through case studies of AI-related cyber incidents. It focuses on preparing financial professionals to effectively manage and learn from cybersecurity crises.Delivery Method: On-Demand WebcastCPE Credit: Information Technology (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 Individual and Financial-Planning Tax Camp
Available Until Apr. 30, 2027
Online
8.00 Credits
Member Price: $159
Each year brings its own set of tax planning challenges, and this year is no exception. This course aims to arm tax planners with planning strategies and ideas that all clients, but in particular, wealthy clients, middle-income clients, and closely held business owners need to consider right now to take advantage of present opportunities and plan for future tax advantages. Learn strategies that can really have an impact on client lives, while also bringing value to you and your firm. Please Note: Course materials include a supplement covering OBBBA; however, 2025 returns are not covered in this course. They will be covered after their issuance, as part of our spring 2026 course release.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 Individual and Financial-Planning Tax Camp
Available Until Apr. 30, 2027
Online
8.00 Credits
Member Price: $199
Each year brings its own set of tax planning challenges, and this year is no exception. This course aims to arm tax planners with planning strategies and ideas that all clients, but in particular, wealthy clients, middle-income clients, and closely held business owners need to consider right now to take advantage of present opportunities and plan for future tax advantages. Learn strategies that can really have an impact on client lives, while also bringing value to you and your firm. Please Note: Course materials include a supplement covering OBBBA; however, 2025 returns are not covered in this course. They will be covered after their issuance, as part of our spring 2026 course release.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 Individual Income Tax Fundamentals
Available Until Apr. 30, 2027
Online
20.00 Credits
Member Price: $270
This course will take new and administrative staff from the most basic concepts to a full understanding of individual tax return preparation -- just in time for the crunch of busy season! Updated for impacts of recent legislation. The course builds from a strong technical foundation, to prepare simple, to moderate, to complicated individual tax returns.Delivery Method: DownloadCPE Credit: Taxes (20)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 Individual Income Tax Return Preparation for the Non-Credentialed Tax Preparer
Available Until Apr. 30, 2027
Online
10.00 Credits
Member Price: $189
This course will take new and administrative staff from the most basic concepts to an understanding of individual tax return preparation. Continuously updated for the latest legislation, including the SECURE Act 2.0, the Inflation Reduction Act, American Rescue Plan Act, the Consolidated Appropriations Act of 2021, the CARES Act, the SECURE Act, the Tax Cuts and Jobs Act of 2017, 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.