(SSTX477/26) Surgent's 2024 Tax Update
2026-06-30 12:00 (America/Detroit)
Event Description
Both businesses and individual clients face major changes as a result of tax reform, and tax professionals face the considerable challenge of delivering effective planning advice and services to address this myriad of recent developments. This course addresses this challenge and also encompasses the latest tax legislation applicable to individual and business clients. Continually updated to reflect enacted legislation.
Designed For
CPAs who need to know the latest tax law changes in all areas of practice
Objectives
Understand strategies and tactics to use in light of new legislation Understand how to nail down valuable deductions and other reductions to the tax base
Major Subjects
Timely coverage of breaking tax legislation Form 1099-K reporting requirements FinCEN reporting requirements under the Corporate Transparency Act in 2024 Employee Retention Tax Credit updates Review of pertinent cases and rulings affecting taxpayers Advanced practice, reporting, and other issues intertwined with advanced planning and discussion ideas
Instructions
None

(SSAA516/26) Surgent's FASB Update: New and Recent Accounting Standards Updates
2026-06-30 12:00
Event Description
Designed for practitioners and their staff, whether in public accounting or business and industry, this course will provide you with an update of recently issued FASB Accounting Standards Updates (ASUs), and a review of the guidance related to ASC 842, Leases.
Designed For
Practicing CPAs and their staff, both in public accounting and business and industry — controllers, accountants, and other financial accounting personnel involved in financial statement preparation and review
Objectives
Identify and apply the latest FASB Accounting Standards Updates Review key challenges related to ASC 842 implementation
Major Subjects
Recently issued FASB Accounting Standards Updates Implementation issues related to ASC Topic 842, Leases
Instructions
None

(SSAA594/26) Surgent's Accounting, Audit, and Attest Update for Practitioners with Small-Business Clients
2026-06-30 12:00
Event Description
Specifically tailored for practitioners who not only perform audits but also provide other attest and non-attest services to small and medium-sized businesses, this course is a comprehensive update covering recently issued accounting, auditing, and SSARS standards, including SAS 145 and the quality management 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. Following the release of the FASB’s final PIR report for ASC 606, Revenue, in December of 2024, we do a deep dive into the complex revenue recognition standard and findings of the PIR report, review common special purpose frameworks, and discuss the new quality management standards for audits and SSARS engagements. This course will get you up to speed on the things that are most important to your small and medium-sized clients.
Designed For
Practitioners at all levels who provide nonaudit and nonattest services to small and medium-sized businesses desiring to remain up to date on recent pronouncements and other standard-setter activities and professional guidance
Objectives
Keep abreast of current private company standard-setting activities of the PCC Review recently issued accounting and non-audit attestation pronouncements and hot topics Understand the key findings in the FASB’s PIR report on ASC 606 and the major provisions within the standard Understand new guidance applicable to auditing, SSARS, and attest engagements Be aware of other important guidance affecting small and medium-sized business practitioners
Major Subjects
Private company standard-setting activities Small and medium-sized business-related ASUs Post-Implementation Review (PIR) report for ASC 606 FASB ASC 606, revenue from contracts with customers Special purpose frameworks cash, modified cash, and tax basis Common small and medium-sized business financial statement errors and deficiencies New and upcoming SSARS, SAS, and SSAE standards SAS 145 AICPA Quality Management Standards (SQMS 1, SQMS 2, and SQMS 3)
Instructions
None

(SSOT440/26) Surgent's Securing a Comfortable Retirement
2026-06-30 12:00
Event Description
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.
Designed For
CPAs looking to advise clients on retirement planning, and CPAs looking for effective strategies for their own retirement
Objectives
Help clients determine how much retirement income is necessary for the desired retirement lifestyle Identify resources available for retirement Understand how to build the three-legged retirement stool: employer retirement, savings, and Social Security Develop Plan B when the ideal retirement goal is not achievable Explain ways that clients can convert the equity in a home to retirement income Explain how the value of a small business can be converted to retirement income Explain survival possibilities and how first-to-die and last-to-die survival probabilities are used in retirement planning for married couples Understand timing regarding the use of taxable retirement funds and nontaxable funds, and strategies to minimize income tax on Social Security Recognize the role of various investment types, such as mutual funds, equity holdings, and bonds in retirement planning Summarize key points of recent research on the sustainability of retirement income and maintenance of desired retirement lifestyles
Major Subjects
Retirement planning using variables such as desired lifestyle, travel plans, housing plans, medical needs, and family needs to customize a retirement plan unique to the client Using the residence and other real estate as retirement assets through equity and rent Using the small business as a retirement resource through creative retirement plans, non-qualified deferred compensation, and converting the value of the business through sales within the family or to an outside party An overview of portfolio management for retirees, including sustainable portfolio withdrawal rates; balancing investments between income and equity, and taxable and nontaxable; and asset liquidation and distribution timing to minimize the tax impact of retirement distributions and maximize cash flow from retirement vehicles and Social Security Developing a three-legged retirement stool of employer retirement, savings, and Social Security, and timing the use of the legs of the stool to maximize after tax retirement benefits Analysis of the most current/important research on retirement planning and sustaining retirement income levels and lifestyles and the impact of the most recent tax laws, regulations, and rulings Planning with the new retirement provisions of SECURE Act 2.0
Instructions
None

(SSAA605/26) Surgent's Understanding and Testing Control and Compliance in a Single Audit
2026-06-30 12:00
Event Description
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 contained in the 2024 revision to the Uniform Guidance for Federal Awards. Over 15 focused exercises are included to provide an enhanced working knowledge of the most critical challenges in single auditing today.
Designed For
Auditors performing single audits
Objectives
Obtain a thorough understanding of the auditor’s responsibilities related to internal control in a single audit Skillfully apply the single audit requirements related to testing direct and material compliance requirements for major programs Perform single audits that make peer reviewers happy
Major Subjects
The essential internal control concepts applied in a single audit How the auditor obtains an understanding of controls over compliance and then tests the effectiveness of those controls in a single audit How the auditor plans and performs tests of compliance in a single audit The identification and reporting of control and compliance findings
Instructions
None

(SSTX496/26) Surgent's Max the Tax: Tax Impacts on Exit Planning
2026-06-30 12:00
Event Description
This “jeopardy”-style, interactive game introduces tax advisors to the fundamentals of exit planning strategies. After exploring some essential concepts, key principles, and sophisticated techniques regarding the sale of a business, the “contestant” will put their skills to the test in navigating everyday questions that must be addressed by a tax advisor.
Designed For
CPAs in industry and public accounting who want to gain an understanding of exit planning considerations for their clients
Objectives
Understand key issues regarding exit planning Discuss tax implications of exit planning strategies
Major Subjects
Discussion of capital gain planning Transaction analysis and reporting Elements of a tax-free reorganization Overview of non-federal taxes: state tax implications, estate taxes, gift taxes, generation-skipping taxes, and property taxes
Instructions
None

(SSTX461/26) Surgent's Guide to Payroll Taxes and 1099 Issues
2026-06-30 12:00
Event Description
Employment taxes are often overlooked as an area where more planning may be effective. Payroll taxes have become an increasing burden for the average business and IRS penalties for noncompliance have risen dramatically in recent years. As a result, they have also been subject to employer incentives. The Service has announced that uncovering noncompliance by employers ranks high on its audit list. This course presents an overview of employee versus independent contractor criteria, the federal payroll taxes form, Form 1099, and related compliance issues.
Designed For
CPAs in public accounting and industry with responsibility for payroll tax compliance
Objectives
Distinguish an employee from an independent contractor and understand the relief available to employers who misclassify employees Understand the withholding requirements for FICA and federal income taxes for Forms W-2 and 1099, including back-up withholding Examine employer requirements regarding Form W-4 Understand the gig economy and the payroll tax responsibilities associated with it
Major Subjects
Statutory employees, independent contractors, and possible changes to Section 530 relief Using SS-8 Payroll Tax Penalties– Who is a responsible person? Forms W-2, 1099, 1099-NEC, SS-8, W-4, 941, and Form 940 reporting/deposit requirements and due dates Understanding payroll tax responsibilities in the gig economy
Instructions
None

(SSTX493/26) Surgent's The Essential Multistate Tax Update
2026-06-30 12:00
Event Description
With the largest overhaul of the federal income tax code in 30 years and the repeal of the physical presence nexus standards for sales tax in the Wayfair case, the states are working fast and furious to overhaul their tax laws. As some states scramble to fund their budgets, they continue to look for additional forms of revenue. Plan to attend this fast-paced class that covers developing topics in state taxation, ranging from individuals to pass-through entities to corporate taxpayers. This class will focus on issues of small and middle-market companies and offer guidance for minimizing tax liability and negotiating the treacherous waters of compliance.
Designed For
Accountants who want an update on current multistate tax issues to minimize clients’ potential state and local tax liability
Objectives
Understand changes in state statutes, regulations and case law Determine how the states will treat changes under the Tax Cuts and Jobs Act Identify areas that may require additional attention for state tax planning purposes Identify areas that may be costly for employers or clients Understand the who, what, when, and where of nexus for income and sales tax
Major Subjects
Employees working in multiple states: Withholding issues (when to start and where to withhold) special issues depending on type of tax assessed in the state or locality Emerging sales tax topics: Elimination of the physical presence standard in determining nexus (Wayfair case); economic nexus for remote sellers; assisting remote sellers in determining a plan of action in states that enforce economic nexus Emerging compliance issues in the new sales tax economy Income Tax (and other forms of tax): Economic nexus (taxation without physical presence) Will states shift away from income tax and increase reliance on sales tax after Wayfair? Treatment of Tax Cuts and Jobs Act by the states: presence of intangible property; is P.L. 86-272 still valid? Pass-through problems: Nexus issues for interest owners Treatment of the 199A deduction for pass through entities by states: Withholding issues Practical considerations in dealing with multistate taxation: Dealing with state nexus questionnaires When to consider voluntary compliance: Responsibility of officers, members, partners, and shareholders; planning ideas and opportunities; updates on pending federal legislation relative to state tax
Instructions
None

(SSMG420/26) Surgent's Integrated Planning, Forecasting, and Budgeting for Organizational Success
2026-06-30 12:00
Event Description
Planning may be one of the most important assignments of the finance professional; however, it is often accomplished in a way that can harm the organization. In many cases, huge sums are spent only to have a planning document developed that does not serve to bring the company together, but rather causes internal division. In some situations the budget can actually harm both productivity and alignment.This course is designed to bring planning, budgeting, and forecasting together into one fully aligned process that is easier, more efficient, and fully engages all parts of the organization. Rather than the plan being owned by the finance department, it is owned and followed by everyone from the CEO to the entry-level employee.
Designed For
CFOs, controllers, and finance professionals
Objectives
Understand how to integrate a budget, strategic plan, and forecast into one system See how the integrated plan helps the organization Identify how planning causes greater accountability for the company Perform various EVA and cash flow analysis in capital planning Understand how to make planning more politically acceptable in the organization
Major Subjects
The keys that develop a plan into an actionable document The major difference between planning and budgeting Strategic planning The business plan The people plan The marketing plan Capital and technology plans
Instructions
None

(SSAA429/26) Surgent's Effective Communications with Management and Those Charged with Governance
2026-06-30 12:00
Event Description
As a byproduct of the audit, the auditor has a responsibility to communicate certain information to management and those charged with governance, primarily related to risk and internal control deficiencies. In some cases the auditor may be required to report outside the entity, for example, when fraud is identified. Some of these communications to management and those charged with governance occur at the beginning of the audit, others during the audit and at the end of the audit. Two-way communication is very important to meet professional responsibilities and also as a client service. This module will discuss the most significant of the required communications and explore how to make them more effective. (Please Note: This module is part of Surgent’s Audit Skills Training: Level 5.)
Designed For
Accountants who have a basic level of audit experience
Objectives
Describe the communications required to be made to those charged with governance at the beginning and end of the audit. (AU-C 260) Describe the communications related to deficiencies noted in internal control that are required to be made to management and those charged with governance (AU-C 265) Describe other communications that need to be made outside the entity in certain circumstances Create effective communications that enhance client service
Major Subjects
Relevant literature Communications to those charged with governance Internal controls communications to management and those charged with governance
Instructions
None

(SSTX528/26) Surgent's Real Estate Tax Boot Camp
2026-06-30 12:00
Event Description
This course is a `deep dive’ into all things real estate tax-related for the mid-level practitioner moving into this complex area. You will deepen your understanding of the complex considerations and strategies that individuals must navigate in acquiring, holding, managing, constructing, and disposing of real estate. You will leave the course able to navigate critical issues associated with the relevant returns and plan strategically for your company or clients. We will discuss in detail the impact of recent tax legislation, as well as historically difficult areas of the law like passive activity and at-risk rules.
Designed For
Accounting and Financial Professionals who advise clients or their company on issues related to the acquisition, holding, management, and disposition of real estate
Objectives
Learn how to determine the taxpayer’s basis in the property Learn the rules of real estate development Learn how the IRC taxes rental operations Learn how to calculate gain or loss on the sale of real estate Understand the complex rules of depreciation, bonus depreciation, and Section 179 Understand when a taxpayer can take advantage of the QBI deduction under Section 199A related to rental real estate Understand the at-risk rules Understand the passive activity rules Understand the like-kind exchange rules
Major Subjects
Coverage of recent tax legislation pertaining to real estate Installment sales Rental operations Depreciation and recapture Determination of basis Passive activity losses At-risk rules The qualified business income (QBI) deduction as it relates to rental real estate Like-kind exchanges Calculation of gain or loss on sale of real estate
Instructions
None

(SSAA461/26) Surgent's Best Practices in Not-for-Profit Accounting and Reporting
2026-06-30 12:00
Event Description
Don’t just wing it when you can soar! To catch the eye of resource providers and fulfill the needs of leadership, it is essential that not-for-profits prepare financial statements which excel. This course will empower you with the knowledge of not-for-profit accounting and reporting to surpass the expectations of financial statement users. Over 15 focused exercises are included to illustrate and refine today’s best practices in not-for-profit accounting and reporting.
Designed For
Not-for-profit industry professionals and auditors
Objectives
Prepare not-for-profit financial statements that make a difference Select the accounting and reporting options that work best for the individual not-for-profit Skillfully apply today’s not-for-profit accounting and reporting requirements
Major Subjects
The key requirements, options, and best practices seen in each of the basic financial statements Today’s core accounting and reporting requirements related to contributions and how to effectively and efficiently apply them How to analyze and incorporate the needs of financial statement users into a not-for-profit’s financial statements and disclosures
Instructions
None

(SSAA466/26) Surgent's The Most Critical Challenges in Governmental Accounting Today
2026-06-30 12:00
Event Description
With the constant churning of governmental accounting standards, 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 governmental 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 most critical challenges in governmental accounting today.
Designed For
Governmental industry professionals and auditors
Objectives
Identify the critical changes occurring in governmental accounting today Skillfully implement today’s most challenging GASB standards More effectively audit governmental entities through superior knowledge of key accounting issues
Major Subjects
The implementation of GASB No. 101 on compensated absences GASB No. 103 addressing improvements to the financial reporting model The application of GASB No. 102 on certain risk disclosures and GASB No. 104 on disclosure of certain capital assets
Instructions
None

(SSAA458/26) Surgent's Annual Auditing Update
2026-06-30 12:00
Event Description
Designed for accounting, audit, and attestation practitioners at all levels in both public accounting and business and industry, this course provides an overview of the recent pronouncements and guidance issued by the AICPA related to audit and attest standards, including a discussion of SAS 142, effective for 2022 audits, and SASs 143-145, effective for 2023 audits. The course also covers recent activity by the AICPA’s Professional Ethics Executive Committee related to the AICPA’s Code of Professional Conduct, as well as proposed updates to the AICPA’s quality management standards. Lastly, the course will provide an update on the status of the AICPA’s enhancing engagement quality initiatives. The course is a one-stop shop to get you up to speed on recently issued AICPA guidance.
Designed For
Accounting and attestation practitioners at all levels in both public accounting and private industry
Objectives
Identify and understand the requirements of recently issued SASs Recall the key provisions of Code of Conduct updates Identify key elements of the AICPA’s new guidance on quality management Develop implementation tips and best practices related to these new standards Implement best practices for enhancing engagement quality
Major Subjects
AICPA hot topics and standard setting initiatives Discussion of new standard on audit evidence, SAS 142, effective for years ended December 31, 2022 Discussion of new standards on auditing accounting estimates, use of specialists, and the risk assessment process, SASs 143145, effective for years ended December 31, 2023 Recent updates to the AICPA’s Code of Professional Conduct Recently issued or proposed updates to other AICPA professional guidance
Instructions
None

(SSTX451/26) Surgent's IRS Tax Examinations and Hot Issues
2026-06-30 12:00
Event Description
The Inflation Reduction Act increased the IRS budget. As a result, the IRS continues to replenish its audit workforce. The IRS trains its audit workforce by examining the tax returns of individuals and small businesses. Now, more than ever, 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.
Designed For
Accounting and Finance Professionals in public practice who prepare tax returns and represent their clients on IRS examinations
Objectives
Understand the IRS process for selecting returns for examination Identify the types of returns the IRS is examining Understand the hot examination issues that the IRS is focusing on to help clients reduce their exposure to additional tax assessments Determine if your client is a victim of tax-related identity theft and the procedures to use to resolve strategies for dealing with IRS examiners and presenting your clients’ tax positions in the best light possible
Major Subjects
Criteria that the IRS uses to select returns for examination Substantiation requirements for travel, charitable contributions, vehicles, meals, virtual currency considerations and tax-related identity theft Understanding worker classification determinations on who is an employee and who is an independent contractor Distinguishing S corporation officer’s reasonable compensation issues How the IRS holds persons other than an employer liable for unpaid payroll taxes, a.k.a., the trust fund recovery penalty Tax-related identity theft procedures
Instructions
None

(SSAA592/26) Surgent's SEC Hot Topics - MD&A and Non-GAAP Financial Measures
2026-06-30 12:00
Event Description
This course provides an overview of two of the most popular SEC topics which result in comment letters from the SEC. This includes a discussion of management’s discussion and analysis (MD&A) as well as Non-GAAP Financial Measures. These two areas consistently rank in the Top 10 for the most frequent comment letters issued to public companies by the SEC.
Designed For
Financial practitioners who want an overview of the focus areas related to MD&A and Non-GAAP Financial Measures
Objectives
Identify the SEC Regulation applicable to MD&A Recognize the primary objective and focus areas related to MD&A Identify key information that should be included within a company’s MD&A Recognize the types of transactions that should be discussed in MD&A Identify methods to enhance the presentation of MD&A
Major Subjects
The overall importance of the rules and regulations with respect to the Management’s Discussion and Analysis (MD&A) section of an entity’s consolidated financial statements filed with the U.S. Securities and Exchange Commission (SEC) An overview of Non-GAAP Financial Measures
Instructions
None

(SSTX466/26) Surgent's Tax Aspects of Home Offices and Vacation Homes
2026-06-30 12:00
Event Description
The purpose of this course is to provide a practical and in-depth analysis of the significant tax planning advantages and strategies related to owning a principal residence for use as a home office and/or vacation home for upper-income taxpayers.
Designed For
CPAs who wish to assist clients with the home office deduction and/or vacation home issues
Objectives
Distinguish a pure residence from a mixed-use residence and how Section 280A applies Discuss the application of Section 280A to a vacation home that is also rented out during part of the year Identify the issues related to the use of the residence as a home office
Major Subjects
Mixed use of a residence: how deductions are limited in rental situations Home office: qualification and calculation Strategies and planning for renting a principal residence instead of selling it Why buying a vacation home can be a very smart investment Should you rent or use your vacation home? Opportunities and pitfalls Rules for using like-kind exchanges on principal residences and vacation homes Understanding the tax rules for acquisition indebtedness and home equity indebtedness Maximizing your interest expense deduction in light of limitations in the tax code
Instructions
None

(SSAA590/26) Surgent's Surging Auditors: Revenue Rush
2026-06-30 12:00
Event Description
Stepping into the shoes of an outside technical consultant, each participant must perform an ASC 606 assessment for Quality Tiles, Inc. (QTI), a company recently acquired by Home D‚cor and More, Inc. (HDM). HDM management needs to ensure the company is in compliance with GAAP related to revenue recognition before the next board meeting. Participants will meet with GTI’s controller and must strategically ask the right questions. Based on the information received, they will apply guidance in ASC 606, which can be complex, to a series of revenue recognition considerations to determine if revenue is being recognized appropriately.
Designed For
Accounting and auditing practitioners who are beginning their careers in public accounting
Objectives
Recall the key elements of the 5-step revenue recognition approach under ASC 606 Identify the key information necessary to assess revenue recognition under ASC 606 Assess the appropriateness of revenue recognition approaches
Major Subjects
Application of ASC 606 to contractual situations Identifying key information necessary to apply ASC 606 Assessing compliance with the guidance of ASC 606
Instructions
None

(SSTX500A/26) Surgent's Max the Tax: Crypto Craze
2026-06-30 12:00
Event Description
Participants must use their expertise to assist a new client who just received Letter 6173 from the IRS. The client didn’t share any crypto-related transactions or events with the tax accountant who filed the original return. It’s up to the participants to meet with the client and uncover details of the activities so an accurate, amended tax return can be completed. They must carefully ask questions to get all the relevant information, determine the proper changes to taxable income, and submit the documentation correctly to avoid an IRS response and losing the new client.
Designed For
Accounting professionals needing foundational information related to cryptocurrency
Objectives
Understand the basics of cryptocurrency Identify cryptocurrency-related issues that clients may face
Major Subjects
Introduction to cryptocurrency and key terms Chronology of cryptocurrency Virtual currency taxation Information on any updated guidance
Instructions
None

(SSTX502/26) Surgent's Max the Tax: Equity Compensation
2026-06-30 12:00
Event Description
Liam, a public relations executive, needs expert advice regarding equity compensation options he has received. Liam researched key topics but needs the participant’s help to validate his findings. Then, participants will review various equity compensation scenarios and advise on the most appropriate tax planning strategies available (e.g., 83(b) election, etc.).
Designed For
Accounting professionals and anyone needing foundational information related to equity compensation
Objectives
Understand the tax consequences of equity awards and compensation Distinguish between qualified and disqualified dispositions of Employee Stock Purchase Plans Determine when it is appropriate to make a Section 83(b) election
Major Subjects
Stock grants, including Restricted Stock Awards (RSAs), Restricted Stock Units (RSUs), and Performance Share Units (PSUs; Stock options and rights, including Incentive Stock Options (ISOs), Non-Qualified Stock Options (NQSOs), Stock Appreciation Rights (SARs), and phantom awards Employee Stock Purchase Plans (ESPPs) Equity awards and partnerships / S corporations
Instructions
None

(SSTX463/26) Surgent's Mastering Basis Issues for S Corporations, Partnerships, and LLCs
2026-06-30 12:00
Event Description
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.
Designed For
Accounting and Financial Professionals who prepare both individual and flow-through business entity tax returns and need a thorough grasp of these significant issues
Objectives
Determine initial basis and organizing tax-free under Section 351 and Section 721 Discuss what affects basis and how to treat distributions Pass the loss limitation hurdles to deduct pass-through losses
Major Subjects
Applicable coverage of any basis considerations within any recent tax legislation enacted before the presentation Discuss new pass-through basis calculations required as attachments to certain individual returns Excess business losses and NOLs Tax Basis Capital Account Reporting Requirements How Section 179 limitations affect basis and how the tax-benefit rule is applied S corporations: Beware of final IRS regulations regarding open debt of S corporations; understand the effect of stock basis and debt basis and IRS’s recent focus on at-risk basis for shareholders; recognize how AAA applies or does not apply to certain S corporations; learn to apply the complex ordering rules and special elections that can have a big tax result; become aware of when you can have a taxable dividend in an S corporation; understand distributions of cash and property and post-termination transition rules, and temporary post-termination rules for eligible corporations LLCs and partnerships: Learn the detailed rules of Section 704 for preventing the shifting of tax consequences among partners or members; determine how to calculate basis under both Section 704 and for at-risk under Section 465; recognize how recourse, nonrecourse, and qualified nonrecourse debt can create significantly different tax results; review Section 754 step-up in basis rules; and learn how legislation cleans up the basis treatment of charitable contributions and foreign taxes paid
Instructions
None

(SSMG429/26) Surgent's Planning and Strategy Formulation for Your Organization's Financial Success
2026-06-30 12:00
Event Description
Have you noticed that change is continuing to happen at a more and more rapid pace? Obviously, some organizations survived change far better than others due to their ability to handle unexpected developments. Sick and tired of taking CPE that has no practical application or just regurgitates the same information over and over? Join us for this practical course, which will present a fresh approach to planning and strategy formulation for your organization. Often thought of as a painful process, planning and strategy formulation is probably one of the most important processes any organization undertakes in order to achieve financial success. We’ll explore this fresh approach to many different planning stages, including the marketing plan, the technology plan, the capital plan, the five-year operating plan and much more! The pandemic has shown us that our planning process must be far nimbler and allow our organization to shift rapidly. Today’s dynamic economic environment requires much more careful planning and strategy execution. Come find out how to make that happen for your organization.
Designed For
CFOs, controllers, and finance professionals
Objectives
Develop strategies for the organization that make an impact Avoid the political pitfalls that often come with the planning process and inhibit change Maximize the usefulness of the different plans developed for the organization Identify the differences between strategic and incremental planning Implement strategic planning at the department level Make the planning process enjoyable and painless for the entire organization Be familiar with the results of the case studies and exercises that reinforce key learning points throughout the course
Major Subjects
Differences between planning and budgeting Building change into the planning process The business model Strategic plan Marketing plan Financial forecasting Financial risk analysis Five-year operating plan
Instructions
None

(SSAA598/26) Surgent's ASC 606 Insights: Timing of Revenue Recognition & Principal vs. Agent Considerations
2026-06-30 12:00
Event Description
This course provides an overview of critical challenges companies encounter under ASC 606, emphasizing several key areas that can be particularly challenging for effective revenue recognition. This includes distinguishing between recognizing revenue over time versus at a point in time as well as principal versus agent considerations.
Designed For
Professionals interested in revenue recognition under ASC 606
Objectives
Identify factors that influence the determination of control transfer in a contract Recognize implications of transferring control over time versus at a specific point in time Determine the significance of contract terms in assessing when control transfers to a customer Identify key factors that determine whether an entity acts as a principal or an agent Recognize best practices for conducting principal vs. agent evaluations
Major Subjects
Measuring Progress Output Methods Input Methods Factors Supporting Principal Conclusion Factors Supporting Agent Conclusion Mixed Conclusion (Both Principal and Agent)
Instructions
None

(SSTX520/26) Surgent's Estate and Life Planning Issues for the Middle-Income Client
2026-06-30 12:00
Event Description
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. Continually updated with the latest guidance.
Designed For
Accounting and Financial Professionals who advise clients on estate tax planning
Objectives
Understand estate planning issues unrelated to federal tax planning Inventory the documents relevant to estate preservation Understand methods of providing for children and the spouse
Major Subjects
Changes to the lifetime estate tax exemption in light of proposed regulations SECURE 2.0 updates More than 20 documents that should be reviewed that are neither a will nor trust Applicable rates, and tactics that may be used to minimize them Reducing the impact of ancillary administration Provisions you need in a will When a trust is needed for children Durable powers of attorney, for financial matters and for healthcare Realistic retirement goals Management of insurance: liability, disability, and life Dealing with marriage and divorce Titling assets effectively Developments relative to estate tax, and the implications for planning
Instructions
None

(SSAA616/26) Surgent's Advanced Audits of 401(k) Plans: Best Practices and Current Developments
2026-06-30 12:00
Event Description
Looking to improve the quality of your 401(k) benefit plan audits? This is the course for you. Based on recent data from the U.S. Department of Labor and peer reviews on employee benefit plan audits, we know auditors need to up their game to meet stakeholder demands and provide the best possible audit services.
In this advanced course, we will discuss the audit and reporting requirements in accordance with auditing standards. We will also discuss laws and regulations (such as ERISA) that are unique to employee benefit plans and provide practical guidance on their application. Course topics will focus on the most common compliance issues identified in 401(k) audits by the Department of Labor and peer reviews, as well as recommended corrections. Auditors will identify best practices for auditing areas such as payroll and compensation, participant loans, hardship distributions, investments, and plan mergers and acquisitions.
Designed For
Experienced practitioners responsible for planning and performing employee benefit plan audit engagements
Objectives

Identify key provisions of recently issued SASs
Identify the current year changes to the rules and regulations affecting 401(k) plans
Understand the most common compliance issues encountered in 401(k) plan audits, pitfalls to watch out for, and strategies to ensure compliance
Perform efficient and effective procedures associated with planning, internal controls, risk assessments, and detailed audits
Explain the documentation and procedures related to plan mergers and acquisitions
Discuss the best practices associated with advanced audit areas, including participant loans, payroll, compensation, and investments
Understand the risks associated with a benefit plan audit engagement

Major Subjects

Audit requirements for ERISA §103(a)(3)(C) audits
An annual update of the changes affecting 401(k) plans
Compliance issues associated with eligibility and enrollments, remittances, lack of oversight, compensation, vesting, and other topics
Best practices for engagement planning, internal controls, risk assessment, and detailed testing
Avoiding common mistakes while performing audit procedures
Plan mergers and acquisitions
Common audit reporting and disclosure issues

(SSTX682/26) Surgent's Employer's Handbook: Legal, Tax, and Health Care Issues
2026-06-30 12:00
Event Description
The employer-employee relationship strains both sides in uncertain times, and businesses need CPAs, controllers, and other advisors to provide understanding of the complex legal, tax, and health care issues associated with all aspects of employment. This course provides in-depth coverage of this critical area. It will be updated and supplemented throughout the year to cover breaking developments.
Designed For
CPAs seeking an in-depth understanding of employment issues
Objectives
Identify the legal issues in hiring, evaluating, and firing employeesDiscuss federal laws that curtail an employer in taking actions involving employees and applicantsUnderstand the requirements that fringe benefits and compensation programs place on employers
Major Subjects

Hiring and firing issues -What questions cannot be asked in an interview; how to document employee performance; establishing an annual review system; when an employer may and may not fire an employee, and much more
Employment contracts – An analysis of the legal and planning issues in structuring employment contracts; when noncompetition agreements will and will not work
Employment issues in the economy -Telecommuters and other special situations
Legal liability issues – Recognition of age discrimination, sex discrimination, FLSA issues, minimum wage, overtime, sexual harassment, and more
Fringe benefit issues – COBRA, Family and Medical Leave Act, and new developments in health care
Medical plans – Who is a full-time employee?

(SSTX681/26) Surgent's Employer's Handbook: Health Care, Retirement, and Fringe Benefit Tax Issues
2026-06-30 12:00
Event Description
The employer-employee relationship strains both sides in uncertain times, and businesses need CPAs, controllers, and other advisors to provide understanding of the complex legal, tax, and health care issues associated with all aspects of employment. This course provides in-depth coverage of this critical area.
Designed For
CPAs who need an in-depth understanding of employment issues
Objectives

Identify compliance issues
Understand how health care mandates apply to employers and individuals
Explain the nondiscrimination rules that apply to employer-sponsored retirement and health care plans

Major Subjects

ERISA compliance: employee welfare plans and qualified plans
Fringe benefit issues: COBRA, Family and Medical Leave Act, and new developments in health care
Health care plans: HRAs, HSAs, and other employer-sponsored plans
Qualified plan requirements: eligibility, coverage, and vesting

(SSTX685/26) Surgent's Partnership and LLC Core Tax Issues From Formation Through Liquidation
2026-06-30 12:00
Event Description
As staff members gain more experience, they are expected to take on more complex assignments with minimal supervision. This course is designed to be a stepping stone for staff interested in pursuing more advanced partnership and LLC issues than mere preparation. The material provides a deep life-cycle study into critical areas of formation, special allocations of income and deductions, basis calculations and implications of recourse and nonrecourse debt, basis step-up under §754 on transfers of ownership interest, distributions, self-employment tax issues, and termination and liquidations of an LLC. With a blend of legal and tax ramifications regarding LLC-specific issues, this course identifies all the major areas that are potential sources of increased complexity.
Designed For
Experienced CPAs desiring a comprehensive case approach to understand reasonably complex limited liability company issues and problems; also, CPAs who want a comprehensive, intermediate-level limited liability company practice manual
Objectives
Prepare complicated partnership returnsUnderstand certain advanced concepts of partnership taxation
Major Subjects

Reporting requirements for Schedules K-2 and K-3
Capital account’s reporting requirements
Schedule K-1 reporting for Section 743 adjustments
Schedule K-1 reporting for Section 704 gains and losses
Comprehensive case on partnership/partner application of the business interest deduction
Section 704(b) basis versus tax basis for capital accounts
Detailed rules of Section 704 for preventing the shifting of tax consequences among partners or members
Unreasonable uses of the traditional and curative allocation methods
Layers of Section 704(c) allocations
Treatment of recourse versus nonrecourse debt basis
How to calculate basis limitations and the implications on each partner’s own tax return
How Section 179 limitations affect partnership/LLC basis
Regulations for handling basis step-ups under Section 754 elections and mandatory adjustments under Section 743 and Section 734 for partnerships that have not made a Section 754 election
Subsequent contributions of property with Section 754 adjusted basis to another partnership or corporation
Capital account adjustments in connection with admission of new members
Special allocations and substantial economic effect
LLCs and self-employment tax to members
Distributions -current or liquidating, cash or property, and the substituted basis rule
Termination and liquidation of an LLC
