(SSTX344/27) Surgent’s Weekly Expert Hour (Original Air Date: 7/18/24)
2027-06-30 12:00 (America/Detroit)
Event Description
As financial and tax professionals well know, information overload is a constant struggle we face because things change quickly, and the sheer number of changes being made on a daily basis is enormous. Of great importance to small and medium tax and advisory firms is differentiating between changes that are relevant to our practice and our clients and changes that are new but totally irrelevant. Distinguishing between the two is difficult and time-consuming. Mike Tucker and a team of experts are pleased to announce a series designed to eliminate the clutter and get you what you need to stay up to date and perform for your clients.Mike and his co-presenters will dispense news on current events impacting taxes, finance, and industry. The subject matter will differ each week and intermittently include topics such as Social Security and Medicare. The panelists will discuss personal and corporate tax matters as well as other late-breaking news related to practitioners’ personal finances and those of their clients.Every financial professional will benefit from this series.
Designed For
Financial professionals who wish to be up to speed on the latest news affecting themselves and their clients
Objectives

Be well informed on current topics impacting taxes, finance, and industry

Major Subjects
Cryptocurrency legislative update Distributions for Emergency Personal Expense Distributions; Domestic Abuse Victim Distributions Section 179D deduction;
Instructions
None

(SSTX337/27) Surgent’s Weekly Expert Hour (Original Air Date: 5/23/24)
2027-06-30 12:00
Event Description
As financial and tax professionals well know, information overload is a constant struggle we face because things change quickly, and the sheer number of changes being made on a daily basis is enormous. Of great importance to small and medium tax and advisory firms is differentiating between changes that are relevant to our practice and our clients and changes that are new but totally irrelevant. Distinguishing between the two is difficult and time-consuming. Mike Tucker and a team of experts are pleased to announce a series designed to eliminate the clutter and get you what you need to stay up to date and perform for your clients.Mike and his co-presenters will dispense news on current events impacting taxes, finance, and industry. The subject matter will differ each week and intermittently include topics such as Social Security and Medicare. The panelists will discuss personal and corporate tax matters as well as other late-breaking news related to practitioners’ personal finances and those of their clients.Every financial professional will benefit from this series.
Designed For
Financial professionals who wish to be up to speed on the latest news affecting themselves and their clients
Objectives

Be well informed on current topics impacting taxes, finance, and industry

Major Subjects
Guidelines for HSAs and long-term care Transfer and direct pay of energy credits Overview of the Dirty Dozen
Instructions
None

(SSTX281/27) Surgent's Tax Update for Client Advisory Services
2027-06-30 12:00
Event Description
Client advisory services (CAS) professionals are becoming a more integral part of the operations of any CPA firm. As such, they must stay on top of changing tax law. In this course, we will explore tax changes in areas CAS professionals are involved with – information reporting, payroll tax issues, and tax credit and deduction documentation. We will also discuss relevant changes to individual and business tax returns so that CAS professionals can better assist clients with tax needs in the upcoming year.
Designed For
Accounting and finance professionals who are looking to stay current on federal tax issues
Objectives

Recall common tax deadlines, penalties, and potential remedies
Identify the requirements and how to file for withdrawal of an ERC claim
Recognize where to file an initial beneficial ownership report on the FINCEN website
Identify where to claim deductions for software on Form 4562
State the differences between 1099-K, 1099-NEC, and 1099-MISC
Recognize when a taxpayer must file electronically
Identify when a taxpayer may obtain an IP PIN
State the reporting requirements for virtual currency
Recognize reporting and substantiation requirements related to green energy credits

Major Subjects
Common tax deadlines and penalties Employee Retention Credit – new developments Beneficial ownership information reporting Bonus depreciation changes Form 1099 reporting and changes Online accounts and IP PINs Virtual currency updates Green energy credit compliance
Instructions
None

(SSTE132/27) Surgent's Power Query Series: Formulas, M Language, and Error Handling
2027-06-30 12:00
Event Description
Even for experienced Excel users, there is a learning curve to using formulas in Power Query (Excel version). This course presents the fundamentals of this concept. In addition, this webinar introduces users to the “M” language in Power Query, as well as types of errors that users may encounter. Hands-on examples reinforce all of these concepts.Power Query is an “ETL” tool that extracts, transforms, and loads data. This tool has a user-friendly interface that enables the Excel user to connect to data sets they previously did not have access to. It also enables powerful data transformations without requiring any coding and will save the Excel user time in performing their cleanup of data. This course is the eleventh in a twelve-part series, Power Query: Beginning Data Analytics for the Excel User. The series is designed so the Excel user can learn the functionality of Power Query and the many benefits of this powerful tool. Each 1-hour webcast has hands-on examples to enable the Excel user to experience the active learning of Power Query.
Designed For
Excel users who want to develop data analytics skills
Objectives

Understand the basics of creating formulas in Power Query
Be familiar with basic syntax of the M language in Power Query
Be familiar with types of errors in Power Query

Major Subjects
Learning formulas in Power Query Introduction to the M language Types of structured values in Power Query Other types of values in Power Query Types of errors in Power Query Custom columns Hands-on examples
Instructions
Save all data sets provided to a central location on your computer

(SSTX338/27) Surgent’s Weekly Expert Hour (Original Air Date: 5/30/24)
2027-06-30 12:00
Event Description
As financial and tax professionals well know, information overload is a constant struggle we face because things change quickly, and the sheer number of changes being made on a daily basis is enormous. Of great importance to small and medium tax and advisory firms is differentiating between changes that are relevant to our practice and our clients and changes that are new but totally irrelevant. Distinguishing between the two is difficult and time-consuming. Mike Tucker and a team of experts are pleased to announce a series designed to eliminate the clutter and get you what you need to stay up to date and perform for your clients.Mike and his co-presenters will dispense news on current events impacting taxes, finance, and industry. The subject matter will differ each week and intermittently include topics such as Social Security and Medicare. The panelists will discuss personal and corporate tax matters as well as other late-breaking news related to practitioners’ personal finances and those of their clients.Every financial professional will benefit from this series.
Designed For
Financial professionals who wish to be up to speed on the latest news affecting themselves and their clients
Objectives

Be well informed on current topics impacting taxes, finance, and industry

Major Subjects
Discussion of Medicare issues IRS Free File Program extension Overview of Gage v. Commissioner and Bright v. Commissioner
Instructions
None

(SSAA118/27) Surgent's Reviewing Audit Workpapers
2027-06-30 12:00
Event Description
Audit documentation provides the principal support for the independent auditor’s report. Therefore, it is important that workpapers meet professional standards. Anything less could result in peer or regulatory review deficiencies at as a worse case, lawsuits when fraud occurs at a company. The auditor is not responsible for identifying fraud. But the auditor is responsible for planning and performing the audit to obtain reasonable assurance that the financial statements are free from material misstatement due to fraud or error. Effective workpaper reviewer is an important part of meeting professional standards at the engagement level as well as the overall firm level. In addition, the workpaper review process should be used as a tool for professional development and promoting efficient audits. This module will provide the tips and tools for satisfying these important workpaper reviewer responsibilities for auditors at the in charge or newer manager levels. (Please Note: This module is part of Surgent’s Audit Skills Training: Level 3.)
Designed For
Auditors responsible for reviewing workpapers for audit quality at the in charge or newer manager level.
Objectives

Discuss the importance documentation and how it fits in the overall audit quality process
Discuss tips for an efficient workpaper review process that complies with professional standards
Explain the roles that the various levels in the firm play in workpaper review
Describe how the workpapers should be complete, accurate, and able to stand on their own.
Describe areas for the reviewer to focus on in risk assessment, internal control, substantive testing, concluding, and reporting

Major Subjects
Documentation as a means of audit quality Responsibilities of the workpaper reviewer Important tips for providing reviews notes that will promote an effective and efficient financial statement audit Appropriate review considerations at various phases of the engagement, including before and after audit report date and report release
Instructions
None

(SSTX360/27) Surgent’s Weekly Expert Hour: Implications of the 2024 Election Results (Original Air Date: 11/7/24)
2027-06-30 12:00
Event Description
As financial and tax professionals well know, information overload is a constant struggle we face because things change quickly, and the sheer number of changes being made on a daily basis is enormous. Of great importance to small and medium tax and advisory firms is differentiating between changes that are relevant to our practice and our clients and changes that are new but totally irrelevant. Distinguishing between the two is difficult and time-consuming. Mike Tucker and a team of experts are pleased to announce a series designed to eliminate the clutter and get you what you need to stay up to date and perform for your clients.Mike and his co-presenters will dispense news on current events impacting taxes, finance, and industry. The subject matter will differ each week and intermittently include topics such as Social Security and Medicare. The panelists will discuss personal and corporate tax matters as well as other late-breaking news related to practitioners’ personal finances and those of their clients.Every financial professional will benefit from this series.
Designed For
Financial professionals who wish to be up to speed on the latest news affecting themselves and their clients
Objectives

Be well informed on current topics impacting taxes, finance, and industry

Major Subjects
Current and projected federal debt and deficits; President Elect Trump’s tax plans Discussion of possible tax policy scenarios based on 2024 election results
Instructions
None

(SSTX273/27) Surgent's U.S. Taxation of Foreign Corporations: A Case Study Approach
2027-06-30 12:00
Event Description
This course is a case study designed to provide a comprehensive overview of U.S. taxation of a foreign corporation. Using a specific example, the course will walk through step-by-step mechanics on how to calculate the income inclusions and foreign tax credits under tested income (formerly known as global intangible low-taxed income or GILTI), Subpart F, and passive foreign investment company (PFIC) regimes. These computations have been updated to reflect changes enacted by the One Big Beautiful Bill Act (OBBBA). The case study will further evaluate the tax impact of subsequent distributions from the foreign corporation and sales of its stock. A compare-and-contrast approach will highlight the different outcomes of these regimes for individuals and for C corporations, empowering participants to advise their clients on the most tax-efficient way to structure their foreign investments.
Designed For
Any tax practitioner with clients invested in a foreign corporation
Objectives

Explain the similarities and differences between tested income, Subpart F, and PFIC regimes
Understand the mechanics of income inclusions and foreign tax credits available under tested income, Subpart F, and PFIC regimes
Compare and contrast the overall tax liability under different circumstances
Identify tax-planning opportunities for income from foreign corporations

Major Subjects
Understand how to approach and analyze the U.S. taxation of foreign corporations Using an example, calculate tested income, Subpart F, and PFIC income inclusions for an individual and C corporation Determine how much foreign tax credit can be claimed against such income inclusions Determine how subsequent dividend distributions from the foreign corporation are taxed Calculate capital gain on the disposition of the foreign corporation Compare different outcomes and discuss the impact of Section 962 election Identify basic strategies for managing tax liabilities related to foreign corporations
Instructions
None

(SSTX301/27) Surgent's Weekly Expert Hour (Original Air Date: 8/26/21)
2027-06-30 12:00
Event Description
As financial and tax professionals well know, information overload is a constant struggle we face because things change quickly, and the sheer number of changes being made on a daily basis is enormous. Of great importance to small and medium tax and advisory firms is differentiating between changes that are relevant to our practice and our clients and changes that are new but totally irrelevant. Distinguishing between the two is difficult and time-consuming. Mike Tucker and a team of experts are pleased to announce a new weekly series designed to eliminate the clutter and get you what you need to stay up to date and perform for your clients. We are all aware that the IRS, along with other state and federal regulators, is issuing guidance with increased frequency due to the coronavirus pandemic tax changes. New rules need to be analyzed, dissected, and explained more quickly than in days gone by so that our clients are kept informed of opportunities that may not last long. This weekly series will provide relevant and important tax and financial changes in a quick, concise format. Each week, Mike and his co-presenters will dispense news on current events impacting taxes, finance, and industry. The subject matter will differ each week and intermittently include topics such as Social Security and Medicare. The panelists will discuss personal and corporate tax matters as well as other late-breaking news related to practitioners’ personal finances and those of their clients.Every financial professional will benefit from this series. Please Note: CFP credit is not available for this course in 2021.
Designed For
Financial professionals who wish to be up to speed on the latest news affecting themselves and their clients
Objectives

Be well informed on current topics impacting taxes, finance, and industry

Major Subjects
Which states are taxing forgiven PPP loans? Update on draft 2021 forms (as of 8/26/21) Medicare overview Child and dependent care expenses/advance child tax credit payments Deductibility of conservation easements
Instructions
None

(SSAA230/27) Surgent's Internal Controls, COSO, and COVID-19
2027-06-30 12:00
Event Description
Companies that fall victim to fraud schemes need to reassess internal controls in order to prevent future fraudulent activity. In this course, we will review the 18 most prevalent internal controls that should be present (as well as designed and operating effectively) in order to prevent future frauds. These controls are taken from Association of Certified Fraud Examiners’ Report to the Nations: 2020 Global Study on Occupational Fraud and Abuse. Then we will tie these controls to the 17 internal control principles offered by the Committee of Sponsoring Organizations of the Treadway Commission (COSO), the framework used by virtually all entities and auditors to assess the design and operational effectiveness of internal controls. Lastly, we will consider the impact of the 2020 pandemic on internal controls in the coming era.
Designed For
CPAs in public practice and industry who wish to educate clients or colleagues on how to assess internal controls and adapt in the post-COVID era
Objectives

Understand that fraud occurs in companies with seemingly sound internal control structures
Assess how internal controls fit into the COSO framework and determine whether mitigating controls;are sufficient
Understand the difference between reactions and responses to changing circumstances;
Recognize that the days of working in an office may be numbered (or certainly reduced)
Understand that audits and other attestation engagements can actually be performed remotely, reducing time and cost

Major Subjects
ACFE’s Report to the Nations and the most commonly found controls in fraud victim organizations; Internal controls in relation to COSO principles How to employ controls to cut losses How to modify controls in the post-COVID era The potential impact of increased enforcement of laws and regulations to replenish government coffers Remote work circumstances and considerations
Instructions
None

(SSTX226/27) Surgent's New and Expanded Tax Benefits Associated with Section 1202 – Qualified Small Business Stock
2027-06-30 12:00
Event Description
This program reviews and analyzes the important changes made by the One Big Beautiful Bill Act (OBBBA) to qualified small business stock (QSBS) covered under Section 1202. Effective for stock issued after July 4, 2025, there are important changes that make Section 1202 much more appealing to clients willing to run the risks associated with doing business as a C corporation. These enhanced provisions could potentially lead to exclusion of capital gains if very strict compliance rules are followed. Section 1202 application is particularly attractive for start-ups and entrepreneurial endeavors. For taxpayers willing to confront the technical challenges of this provision, Section 1202 may produce impressive tax advantages.
Designed For
Accounting and finance professionals needing to understand the changes brought about to QSBS by OBBBA and particularly those professionals with clients owning Section 1202 stock or who are considering acquiring Section 1202 stock
Objectives

Be well informed about OBBBA’s enhancements to QSBS

Major Subjects
The graduated holding periods and the related graduated capital gain exclusions Raising the per-issuer gain exclusion cap to $15 million Raising the corporate-level aggregate gross asset threshold to $75 million Qualifications for a corporation to issue Section 1202 stock Using multiple non-grantor trusts to unlock the $15 million exclusion cap The 10% test associated with non-operating real estate and investment securities The 50% working capital test The 80% test relative to an active qualified trade or business QSBS attestation letter Excluded businesses Permissible businesses, including manufacturing, retailing, technology, and wholesaling How Section 1202 applies in the context of a transfer to other taxpayers
Instructions
None

(SSAA253/27) Surgent's Applying the Yellow Book to a Financial Statement Audit
2027-06-30 12:00
Event Description
Knowing just a little about the Yellow Book can hurt you! It is important to have a thorough understanding of the standards. This course covers the Yellow Book financial auditing requirements and prepares you to excel in applying the standards. You will learn precisely what the Yellow Book does and does not require auditors to do. Updated for the 2024 Yellow Book revision, the course materials utilize a highly illustrative and innovative format. Over 15 focused exercises are included to provide an enhanced knowledge of the Yellow Book.
Designed For
Auditors performing Yellow Book engagements
Objectives

Thoroughly understand the requirements of the Yellow Book and how they relate to the AICPA and single audit requirements
Apply the Yellow Book in an effective and efficient manner
Save time by understanding what the Yellow Book does and does not require auditors to do

Major Subjects
Critical concepts related to applying the Yellow Book including when the standards are applicable; the types of engagements involved; and the relationship between the Yellow Book and other standards The Yellow Book standards related to ethics; independence; professional judgment; competence and CPE; quality management; and peer review The Yellow Book requirements related to performing and reporting on financial audits and how those requirements affect the audit in areas like internal control
Instructions
None

(SSTX328/27) Surgent’s Weekly Expert Hour (Original Air Date: 6/16/22)
2027-06-30 12:00
Event Description
As financial and tax professionals well know, information overload is a constant struggle we face because things change quickly, and the sheer number of changes being made on a daily basis is enormous. Of great importance to small and medium tax and advisory firms is differentiating between changes that are relevant to our practice and our clients and changes that are new but totally irrelevant. Distinguishing between the two is difficult and time-consuming. Mike Tucker and a team of experts are pleased to announce a new weekly series designed to eliminate the clutter and get you what you need to stay up to date and perform for your clients. We are all aware that the IRS, along with other state and federal regulators, is issuing guidance with increased frequency due to the coronavirus pandemic tax changes. New rules need to be analyzed, dissected, and explained more quickly than in days gone by so that our clients are kept informed of opportunities that may not last long. This weekly series will provide relevant and important tax and financial changes in a quick, concise format.Each week, Mike and his co-presenters will dispense news on current events impacting taxes, finance, and industry. The subject matter will differ each week and intermittently include topics such as Social Security and Medicare. The panelists will discuss personal and corporate tax matters as well as other late-breaking news related to practitioners’ personal finances and those of their clients.Every financial professional will benefit from this series.
Designed For
Financial professionals who wish to be up to speed on the latest news affecting themselves and their clients
Objectives

Be well informed on current topics impacting taxes, finance, and industry

Major Subjects
The IRS “Dirty Dozen” list for 2022, which includes;potentially abusive arrangements that taxpayers should avoid Potential tax developments and legislation, IRS proposed regulations, and major rulings as of June 16, 2022 Hybrid/asset-based long-term care insurance solutions
Instructions
None

(SSTE151/27) Surgent's The 10 Must-Know Excel Features
2027-06-30 12:00
Event Description
Transform your Excel skills with our comprehensive training program, designed for users at all levels seeking to master the full suite of Excel capabilities. From powerful data analysis tools like PivotTables and advanced functions such as XLOOKUP, to the nuances of data validations and conditional formatting, this course offers a deep dive into Excel’s most impactful features. Whether you’re streamlining complex data sets, enhancing your reporting skills, or just looking to boost your productivity, this session provides the insights and techniques you need to leverage Excel to its fullest potential, making it an indispensable tool in your professional or personal toolkit.
Designed For
Accounting professionals at all levels who have a basic understanding of Excel and are looking to advance their skills to streamline their accounting practices and financial analysis
Objectives

Select the most appropriate Excel functions and features for specific tasks, ensuring optimal efficiency and accuracy in data management and reporting across a range of business applications
Apply advanced Excel features like PivotTables and Array Formulas to streamline complex data analysis and enhance reporting accuracy in diverse professional contexts
Differentiate between the uses of custom sorting and slicers in Excel to enhance data presentation and facilitate more efficient data navigation and analysis

Major Subjects
Using Excel tables for efficient data management, including sorting, filtering, and structured references, to manage; data more effectively Using custom sorting options to organize data in a way that best suits your needs, enhancing data readability and analysis Using XLOOKUP for advanced data retrieval, allowing you to extract specific data from extensive datasets with ease Using the SUBTOTAL function, a versatile tool for calculating data in visible cells, ideal for analyses that require dynamic calculations Using SUMIF and SUMIFS functions for conditional summing, crucial for precise budgeting, expense tracking, and financial reporting Using array formulas to perform multiple calculations on one or more items in an array, enhancing the efficiency of complex accounting computations Implementing data validations to ensure data integrity and prevent errors in financial data entry, a critical skill for maintaining accurate accounting records Using slicers for interactive data segmentation in tables and PivotTables, enabling accountants to quickly filter and analyze specific subsets of financial data Applying conditional formatting to highlight critical financial data points, trends, and variances, making data analysis and interpretation more intuitive Introducing PivotTables, one of the most powerful Excel features, for summarizing, analyzing, and presenting large sets of financial data in a digestible format
Instructions
Download the handout and practice material prior to course

(SSAA176/27) Surgent's Controllership Skills Update: Risk Management
2027-06-30 12:00
Event Description
The most recent recession and its fallout, weather (look at 2017), process and product failures, and unethical behavior have again highlighted failures by numerous organizations in identifying and managing risk. The size and reputation of organizations proved not to be the key to success. Again, we saw that failures can result in areas/industries thought to be “under control” through their policies, practices and/or regulations. A core activity of financial management is to effectively protect the assets of their organizations, without significantly reducing new ideas and growth. This brief program provides insights and approaches to identify risk and manage the above noted trade-off. The course is designed for financial managers looking to quickly build upon their existing knowledge and experience, as well as to help to start the less experienced individual. It offers ideas that can be used immediately, as well as longer term approaches. Updated to include new information particularly in the areas of disaster planning, business continuity, and ethics, as well as a sample group exercise to test your current risk management systems.
Designed For
Public, private, and non-profit organizations and their members – CFOs, CEOs, controllers, auditors, and managers
Objectives

Understand the sources of risk and potential actions/behavior that may hide them
Gain up-to-date knowledge of risk management and build upon and improve existing practices
Recognize actions/steps that can result in measurable benefits to an organization
Become familiar with the process of Business Continuity Planning
Identify and discuss analytical tools and areas for further investigation

Major Subjects
Rethinking Risk Management: Historic view Challenges Rules Recent lessons Required skills Sources of Risk: Economy Competitors Operations Investments Strategy Compensation Routine practices Unethical behavior. Enterprise Risk Management (ERM): Defining ERM Areas of focus Implementation Planning for disasters Business continuity Contingencies Analytical Tools: Post-completion evaluations Simulation Z-score Hedging Brainstorming Mind mapping Delphi technique
Instructions
None

(SSTX334/27) Surgent’s Weekly Expert Hour (Original Air Date: 5/2/24)
2027-06-30 12:00
Event Description
As financial and tax professionals well know, information overload is a constant struggle we face because things change quickly, and the sheer number of changes being made on a daily basis is enormous. Of great importance to small and medium tax and advisory firms is differentiating between changes that are relevant to our practice and our clients and changes that are new but totally irrelevant. Distinguishing between the two is difficult and time-consuming. Mike Tucker and a team of experts are pleased to announce a series designed to eliminate the clutter and get you what you need to stay up to date and perform for your clients. Mike and his co-presenters will dispense news on current events impacting taxes, finance, and industry. The subject matter will differ each week and intermittently include topics such as Social Security and Medicare. The panelists will discuss personal and corporate tax matters as well as other late-breaking news related to practitioners’ personal finances and those of their clients.Every financial professional will benefit from this series.
Designed For
Financial professionals who wish to be up to speed on the latest news affecting themselves and their clients
Objectives

Be well informed on current topics impacting taxes, finance, and industry

Major Subjects
Crummey Trusts CTA legal challenges Ban on non-compete agreements New overtime rules
Instructions
None

(SSOT131/27) Surgent's Hiring and Firing of Employees - What You Can and Cannot Do
2027-06-30 12:00
Event Description
There are numerous federal laws that restrict what businesses can do in terms of hiring and firing employees. Many of these laws impose significant penalties if employers violate them. Accordingly, it is crucial that all employers and their professional advisors understand these laws and apply them to their employment practices.
Designed For
Any practitioner whose duties involve hiring and firing employees
Objectives

Recognize when a worker might have an implied employment contract
Know what to ask about and what to discuss during an employment interview
Know how to discharge an employee-what, and what not, to say and do

Major Subjects
Employment at will-what this means in a practical sense Implied employment contracts What a prospective employer can ask about, and test for, during employment interviews Federal anti-discrimination rules applicable to hiring and firing How to fire an employee and not get sued
Instructions
None

(SSTX150/27) Surgent's Tax Reporting for Executive Compensation
2027-06-30 12:00
Event Description
This comprehensive course delves into the intricate world of executive compensation, focusing on the taxation and reporting procedures for various types of compensation arrangements. Participants will gain a deep understanding of the key differences between incentive stock options (ISOs) and nonqualified stock options (NQSOs), as well as the tax treatment and reporting requirements for restricted stock awards, stock appreciation rights (SARs), phantom stock plans, and employee stock purchase plans (ESPPs). The course will also cover the accurate analysis of tax forms and schedules used for reporting executive compensation, common tax reporting errors to avoid, and strategies for handling extensions, estimated taxes, and increased IRS scrutiny.
Designed For
Accounting and finance professionals who advise clients or their own organizations on issues related to employer stock and executive compensation
Objectives

Understand and explain the taxation and reporting procedures for nonqualified deferred compensation (NQDC) arrangements
Distinguish between incentive stock options (ISOs) and nonqualified stock options (NQSOs) in terms of taxation and reporting requirements
Describe the tax treatment and reporting procedures for restricted stock awards
Differentiate between the taxation and reporting requirements for stock appreciation rights (SARs) and stock options
Discuss the taxation and reporting considerations for phantom stock plans
Explain the tax benefits, reporting procedures, and participant eligibility for employee stock purchase plans (ESPPs)
Understand the tax consequences and reporting requirements of stock bonus plans
Outline the tax incentives, contribution limits, and reporting procedures for employee stock ownership plans (ESOPs)
Interpret and analyze the tax forms and schedules used for reporting executive compensation
Recognize and prevent common tax reporting errors associated with executive compensation plans
Formulate strategies for stock sale reporting, estimated taxes, filing deadlines and extensions, and state taxation

Major Subjects
Nonqualified deferred compensation (NQDC) Nonqualified stock options (NQSOs) Incentive stock options (ISOs) Restricted stock/restricted stock units (RSUs) Stock appreciation rights (SARs) and phantom stock Employee stock purchase plans (ESPPs) Applicable tax forms and schedules Stock sale reporting Estimated taxes Filing deadlines and extensions State taxation
Instructions
None

(SSTX369/27) Surgent’s Weekly Expert Hour (Original Air Date: 5/8/25)
2027-06-30 12:00
Event Description
As financial and tax professionals well know, information overload is a constant struggle we face because things change quickly, and the sheer number of changes being made on a daily basis is enormous. Of great importance to small and medium tax and advisory firms is differentiating between changes that are relevant to our practice and our clients and changes that are new but totally irrelevant. Distinguishing between the two is difficult and time-consuming. Mike Tucker and a team of experts are pleased to announce a series designed to eliminate the clutter and get you what you need to stay up to date and perform for your clients.Mike and his co-presenters will dispense news on current events impacting taxes, finance, and industry. The subject matter will differ each week and intermittently include topics such as Social Security and Medicare. The panelists will discuss personal and corporate tax matters as well as other late-breaking news related to practitioners’ personal finances and those of their clients.Every financial professional will benefit from this series.
Designed For
Financial professionals who wish to be up to speed on the latest news affecting themselves and their clients
Objectives

Be well informed on current topics impacting taxes, finance, and industry

Major Subjects
Economic policy changes of the first 100+ days Impacts of tariffs and slower economic growth The progress of drafting the “mega” bill Proposed amendments to Circular 230
Instructions
None

(SSTX342/27) Surgent’s Weekly Expert Hour (Original Air Date: 6/27/24)
2027-06-30 12:00
Event Description
As financial and tax professionals well know, information overload is a constant struggle we face because things change quickly, and the sheer number of changes being made on a daily basis is enormous. Of great importance to small and medium tax and advisory firms is differentiating between changes that are relevant to our practice and our clients and changes that are new but totally irrelevant. Distinguishing between the two is difficult and time-consuming. Mike Tucker and a team of experts are pleased to announce a series designed to eliminate the clutter and get you what you need to stay up to date and perform for your clients.Mike and his co-presenters will dispense news on current events impacting taxes, finance, and industry. The subject matter will differ each week and intermittently include topics such as Social Security and Medicare. The panelists will discuss personal and corporate tax matters as well as other late-breaking news related to practitioners’ personal finances and those of their clients.Every financial professional will benefit from this series.
Designed For
Financial professionals who wish to be up to speed on the latest news affecting themselves and their clients
Objectives

Be well informed on current topics impacting taxes, finance, and industry

Major Subjects
Income & IRMAA: mitigating Social Security benefit erosion Connelly vs. IRS court case discussion FinCEN Updates;
Instructions
None

(SSTX377/27) Surgent’s Weekly Expert Hour (Original Air Date: 7/17/25)
2027-06-30 12:00
Event Description
As financial and tax professionals well know, information overload is a constant struggle we face because things change quickly, and the sheer number of changes being made on a daily basis is enormous. Of great importance to small and medium tax and advisory firms is differentiating between changes that are relevant to our practice and our clients and changes that are new but totally irrelevant. Distinguishing between the two is difficult and time-consuming. Mike Tucker and a team of experts are pleased to announce a series designed to eliminate the clutter and get you what you need to stay up to date and perform for your clients.Mike and his co-presenters will dispense news on current events impacting taxes, finance, and industry. The subject matter will differ each week and intermittently include topics such as Social Security and Medicare. The panelists will discuss personal and corporate tax matters as well as other late-breaking news related to practitioners’ personal finances and those of their clients.Every financial professional will benefit from this series.
Designed For
Financial professionals who wish to be up to speed on the latest news affecting themselves and their clients
Objectives

Be well informed on current topics impacting taxes, finance, and industry

Major Subjects
What’s new in IRAs New 1099-Q for 2025 Tracking of Qualified Charitable Distributions Strategies to plan for the rest of the year
Instructions
None

(SSTE147/27) Surgent's Excel for Staff Level 2 – Getting More Out of Excel
2027-06-30 12:00
Event Description
Excel can do so many things, but what are some of the features that can really help accountants take their Excel skills to the next level? This course is designed to explore them. To learn ALL the capabilities of Excel would take hundreds of hours of training, so this 2-hour course is designed to give you a jump start on the most important features that you can immediately begin implementing in your spreadsheets.
Designed For
Any Excel user that wants to take their spreadsheets to the next level
Objectives

Identify the best practices for setting up spreadsheets for data analysis
Apply the use of consistent column calculations to improve the accuracy of your spreadsheets
Determine how to leverage array formulas

Major Subjects
Overview of setting up spreadsheets for data analysis and how Excel tables can help Learning the importance of consistent column calculations How to use conditional formatting to highlight important information How to leverage Excel tables by analyzing them in PivotTables Learning to leverage array formulas
Instructions
None

(SSOT103/27) Surgent's Coaching Skills for Managers and Supervisors
2027-06-30 12:00
Event Description
This one-day course will teach effective skills for coaching and training employees. You’ll learn how to identify the characteristics of effective coaches and develop coaching strategies to support and assist your team, with the goal of helping them improve morale, productivity and quality. And, you’ll learn a five-step approach for giving constructive criticism while managing defensive reactions. (Please Note: This module is part of Surgent’s Audit Skills Training: Level 5.)
Designed For
Employees identified for advancement, team leads, supervisors, and managers
Objectives

Identify effective coaches and develop coaching strategies to support your team
Give constructive criticism while managing defensive reactions

Major Subjects
The definition of coaching and the coaching process Characteristics of effective coaches Coaching strategies to support and assist others as they change ineffective behaviors Conducting one-on-one coaching sessions for setting goals and improving performance
Instructions
None

(SSTX388/27) Surgent’s Weekly Expert Hour (Original Air Date: 10/16/25)
2027-06-30 12:00
Event Description
As financial and tax professionals well know, information overload is a constant struggle we face because things change quickly, and the sheer number of changes being made on a daily basis is enormous. Of great importance to small and medium tax and advisory firms is differentiating between changes that are relevant to our practice and our clients and changes that are new but totally irrelevant. Distinguishing between the two is difficult and time-consuming. Mike Tucker and a team of experts are pleased to announce a series designed to eliminate the clutter and get you what you need to stay up to date and perform for your clients.Mike and his co-presenters will dispense news on current events impacting taxes, finance, and industry. The subject matter will differ each week and intermittently include topics such as Social Security and Medicare. The panelists will discuss personal and corporate tax matters as well as other late-breaking news related to practitioners’ personal finances and those of their clients.Every financial professional will benefit from this series.
Designed For
Financial professionals who wish to be up to speed on the latest news affecting themselves and their clients
Objectives

Be well informed on current topics impacting taxes, finance, and industry

Major Subjects
Taxation of opportunity zones Current economic outlook IRS Notice 2025-50
Instructions
None

(SSOT153/27) Surgent's Time Management for Professionals
2027-06-30 12:00
Event Description
The phrase “time management” is misleading. No one manages time. Instead, we manage events in our lives which consume time. Like money, time is both finite and valuable; it should be budgeted and used wisely. Those individuals who “manage” or budget their time wisely often are more productive, less stressed, and able to achieve their goals more effectively than others. Professionals by nature place a high value on their time. Still, successful time management strategies vary based upon the personality, motivation, and discipline of each individual. This course provides simple, practical, and powerful techniques that help professionals work efficiently and achieve better balance in their lives. Successful time management skills also reduce the risk of burnout, which in turn improves the likelihood of achieving success in any endeavor.
Designed For
Anyone in the accounting or financial service professions who seeks to gain a better understanding of strategies to improve time management
Objectives

Recognize how you use your time most effectively
Understand your priorities when budgeting time
Understand ways to schedule your time appropriately
Manage external events that consume time
Use strategies and tools to assist in properly managing time
Be familiar with strategies for resolving time management problems

Major Subjects
Managing interruptions The role of activity logs, to-do lists and a priority matrix The psychology of time management Staying on track of your time management plan Controlling procrastination Blocking out time Creating an effective time management plan
Instructions
None

(SSTE127/27) Surgent's Create Visuals in Power BI to Successfully Analyze Data
2027-06-30 12:00
Event Description
Unlock the full potential of your data with this cutting-edge course. Designed to span a focused, four-hour session, this course is your gateway to mastering the art of data visualization using the powerful tools of Microsoft Power BI Desktop and PowerBI.com. Whether you’re a business professional, a budding data analyst, or simply someone interested in the world of data science, this course is tailored to enhance your skills in transforming raw data into visually stunning and insightful reports. Dive into the intuitive interfaces of Power BI Desktop and PowerBI.com and learn to navigate these platforms with ease and confidence. The course is meticulously structured to provide you with demonstrations and practical knowledge. Starting with a comprehensive tour of the Power BI Desktop and PowerBI.com interfaces, you’ll quickly move to the core of creating impactful visuals. Explore a wide array of available visuals and learn how to select the most effective ones for your data stories. Through detailed sessions on building interactivity into your visuals, you will discover how to create dynamic reports that not only captivate but also communicate effectively. This course will also guide you through the process of publishing your reports on PowerBI.com, ensuring that your insights reach their intended audience with the right impact. By the end of this transformative journey, you will be adept at leveraging the full capabilities of Power BI. Your newfound ability to create interactive, engaging, and informative visual reports will make you an indispensable asset in any data-driven decision-making process. Embrace this opportunity to elevate your professional profile, enhance your analytical capabilities, and become a sought-after expert in the field of data visualization. Join us for this course and step into the future of data analysis with confidence and skill.
Designed For
Business analysts, data analysts, project managers, and any professionals keen on enhancing their data visualization and analysis skills using Microsoft Power BI. It is suitable for beginners as well as those with some experience in data analytics tools.
Objectives

Apply advanced features of Power BI Desktop to optimize data visualization and report customization
Determine the most effective visualization techniques for various data sets by exploring the range of available options in Power BI
Choose appropriate visuals and tools within Power BI to enhance the storytelling aspect of data analysis
Use Power BI’s interactivity features to create dynamic, engaging, and user-responsive data reports

Major Subjects
The layout, tools, and features of Power BI Desktop The online environment of Power BI for report creation How to integrate Power Pivot models into Power BI for more complex data analysis The step-by-step process to create compelling visuals and understand the importance of visual context in data storytelling The variety of visuals available in Power BI and their appropriate applications The advanced features of Power BI Desktop that enhance data manipulation and visualization capabilities How to create dynamic and interactive reports that engage and inform Uploading and managing reports on PowerBI.com for wider access and collaboration
Instructions
Download the handout and practice material prior to the course

(SSTE102/27) Surgent's Introduction to AI in Accounting
2027-06-30 12:00
Event Description
This course introduces the foundational concepts of artificial intelligence (AI) and AI’s relevance to accounting. Participants will explore various AI applications and understand the benefits, challenges, and future trends associated with AI integration in accounting. Case studies of successful AI implementation in accounting firms are included to enhance learning.
Designed For
CPAs and accountants at all levels seeking a greater understanding of artificial intelligence
Objectives

Understand the fundamental concepts of AI and its relevance to accounting
Explore various AI applications in accounting and finance
Identify the benefits and challenges associated with integrating AI into accounting processes
Examine case studies of successful AI implementation in accounting firms
Discuss the future trends and potential impacts of AI on the accounting profession

Major Subjects
Understanding narrow AI vs. general AI Machine learning (ML), deep learning (DL), neural networks Natural language processing (NLP) and its role in accounting AI applications in accounting and finance Automated data entry and processing Expense management automation AI-driven audit support and compliance monitoring Financial forecasting and risk assessment Benefits and challenges of integrating AI Enhancing efficiency and accuracy in accounting processes Ethical considerations and risk management in AI adoption Overcoming resistance to AI implementation within firms Lessons learned from AI-driven transformations in finance departments Predicting AI’s influence on the future of the accounting profession Preparing for the evolving role of accountants in an AI-enhanced environment
Instructions
None

(SSTX240/27) Surgent's Understanding S Corporation Taxation: Shareholder Basis, AAA, and Retained Earnings
2027-06-30 12:00
Event Description
Even though they have been around for several years, the tax laws pertaining to S corporations remain some of the more difficult areas of the Internal Revenue Code. Given the rising popularity of S corporations, understanding how shareholder basis and the equity section of the balance sheet work together for tax purposes is imperative for nearly any tax practitioner. In this course, we will discuss this relationship. Using examples and illustrations, we will show how contributions, operating transactions, and distributions affect shareholder basis as well as equity.
Designed For
CPAs and tax practitioners who work with S corporation business clients and S corporation shareholders
Objectives

Recognize the formula for calculating S corporation shareholder basis
Identify the items of income and deduction that are allocated to AAA, PTI, AE&P, and OAA
Calculate the tax effects of a distribution on shareholder basis and AAA

Major Subjects
S corporation earnings layers Observations on earnings layers S corporation basis calculation IRC 351 transactions Four loss tiers Appreciated property distributions
Instructions
None

(SSTE134/27) Surgent's Power Query Series: Introduction and First Connection
2027-06-30 12:00
Event Description
This course is designed for the Excel user to begin their data analytics journey with an introduction to a product created for their skill set: Power Query, using the Excel version. Power Query is an “ETL” tool that extracts, transforms, and loads data. This tool has a user-friendly interface that enables the Excel user to connect to data sets they previously did not have access to. It also enables powerful data transformations without requiring any coding and will save the Excel user time in performing their cleanup of data.This course is the first in a twelve-part series, Power Query: Beginning Data Analytics for the Excel User. The series is designed so the Excel user can learn the functionality of Power Query and the many benefits of this powerful tool. Each 1-hour webcast has hands-on examples to enable the Excel user to experience the active learning of Power Query.
Designed For
Excel users who want to develop data analytics skills
Objectives

Understand what Power Query is and the benefits of using it
Understand how to access Power Query

Major Subjects
What is Power Query? Why should I learn Power Query? What are the benefits of using Power Query? Power Query is not just for Excel Power Query versions are not the same What version of Power Query do I have? How to get Power Query Making your first connection in Power Query Hands-on examples: connection query, editing a query, duplicating a query
Instructions
Save all data sets provided to a central location on your computer

(SSTX368/27) Surgent’s Weekly Expert Hour (Original Air Date: 5/1/25)
2027-06-30 12:00
Event Description
As financial and tax professionals well know, information overload is a constant struggle we face because things change quickly, and the sheer number of changes being made on a daily basis is enormous. Of great importance to small and medium tax and advisory firms is differentiating between changes that are relevant to our practice and our clients and changes that are new but totally irrelevant. Distinguishing between the two is difficult and time-consuming. Mike Tucker and a team of experts are pleased to announce a series designed to eliminate the clutter and get you what you need to stay up to date and perform for your clients.Mike and his co-presenters will dispense news on current events impacting taxes, finance, and industry. The subject matter will differ each week and intermittently include topics such as Social Security and Medicare. The panelists will discuss personal and corporate tax matters as well as other late-breaking news related to practitioners’ personal finances and those of their clients.Every financial professional will benefit from this series.
Designed For
Financial professionals who wish to be up to speed on the latest news affecting themselves and their clients
Objectives

Be well informed on current topics impacting taxes, finance, and industry

Major Subjects
Discussion of potential contents of the “big , beautiful” tax bill The resumption of federal student loan collections Impact of expiring TCJA provisions Budget reconciliation
Instructions
None
