South Carolina Association of CPAs

(SSAA565/26) Surgent's Life After Adoption: Applying Topic 606 to Revenue Contracts on an Ongoing Basis
2026-06-30 12:00 (America/Detroit)
Event Description
While the effective date of Topic 606 has passed for most entities, there will always be a need for a comprehensive review of the accounting related to revenue recognition. Also, if you are taking advantage of the FASB deferral of Topic 606’s effective date, you are still completing your implementation plan. Whether you are looking to improve your revenue recognition processes, benchmark your financial statement disclosures against your peer group, or assess the impact of changes to your revenue recognition processes due to COVID-19, this course will provide you with the information you need to apply Topic 606 in this current environment.This course will both provide the detailed review of the Topic 606 guidance, including identifying and discussing those areas of Topic 606 implementation which were the most challenging for many entities. We will review the Topic 606 five-step revenue recognition model, highlighting areas of nuance and significant judgment, and focus on disclosure requirements under the new standard. Then we’ll focus on lessons learned from companies’ ongoing implementation of the new guidance, focusing on ways to continue to enhance the recording of revenue, the relevancy of the financial statement disclosures related to revenue, and addressing common operational issues which arose with the adoption of Topic 606. Plus, the course will point out the accounting impact of changes that many companies made to their revenue recognition approaches as a result of COVID-19.As public companies have already found out, the application of Topic 606 is an evolving exercise, with great opportunity to improve your original efforts by learning from the results of others. This course will provide the forum to do so.
Designed For
Practicing CPAs and their staffs, both in public accounting and business and industry — controllers, accountants, and other financial accounting personnel involved in financial statement preparation and review
Objectives
Apply the FASB’s new revenue recognition guidance found in ASC Topic 606 Describe the FASB’s new five-step revenue recognition model Discuss the presentation and disclosure requirements in the new standard Utilize hands-on examples and illustrations to increase your overall understanding and application of the material Comprehend industry and issue specific guidance related to revenue recognition Identify operational implementation issues related to adopting the new standard Recall best practices and feedback to enhance the subsequent reporting of revenue
Major Subjects
ASC Topic 606, Revenue from Contracts with Customers The FASB’s new five-step revenue recognition model, including hands-on examples and illustrations of the new guidance Presentation and disclosure requirements and examples Industry-specific implementation issues and guidance Best practices, lessons learned and opportunities to improve on the reporting of revenue under Topic 606 going forward Accounting considerations related to COVID-19-driven changes to revenue recognition processes
Instructions
None

(SSET400/26) Surgent's Transitioning to the Accounting Profession
2026-06-30 12:00
Event Description
New accountants, whether coming right out of school or from industry will find that the accounting profession is heavily governed by technical and ethical standards. In addition, the new accounting professional will need to understand new terminology as well as what their team members and clients expect of them by way of job performance and client service. This module will help those transitioning to the accounting profession to understand the role of the accountant in public accounting and in industry, discuss the major standards relating to ethics including integrity, objectivity, independence and serving the public trust. (Please Note: This module is part of Surgent’s Audit Skills Training: Level 1.)
Designed For
Accountants new to the profession or new to auditing
Objectives
Describe what it means to be a professional Understand the major standards governing the behavior of accountants and where to find them Explain the importance of character, integrity and serving the public interest Describe the importance of independence and objectivity Identify characteristics of high performing accountants Be able to handle ethical dilemmas
Major Subjects
The AICPA Code of Professional Conduct The Conceptual Framework for Independence Safeguarding independence when performing both attest and non-attest services How to handle ethical dilemmas commonly faced by new professionals Role of accounting professionals in public accounting and in industry Characteristics common to high performing accounting professionals
Instructions
None

(SSAA505/26) Surgent's How Can I Spot Fraud? A Review of Fraud Detection and Prevention Techniques
2026-06-30 12:00
Event Description
This course will discuss what to do if you suspect fraud within your organization. The HealthSouth fraud case is presented as a means of understanding how the fraud was committed, and ways in which it could have been prevented. This is the second of five 2-hour courses in Surgent’s Fraud Certificate Program. This program includes a combination of lectures, animated videos, and live interviews with white-collar offenders and whistle-blowers. Each course is designed to be engaging and informative and will enhance your understanding of fraud.
Designed For
Professionals who want to learn how to recognize and prevent fraud in their business
Objectives
Recognize ways to detect and prevent fraud in your organization
Major Subjects
Common fraud prevention strategies Common fraud detection methods
Instructions
None

(SSTE445/26) Surgent's Power Query Series: Adding Columns for Data Enrichment
2026-06-30 12:00
Event Description
Using a variety of hands-on exercises, this course enables users to learn how to add columns using Power Query (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 fifth 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 how to add columns in Power Query by a variety of methods, including merging columns, duplicating columns, and adding custom columns Recognize that adding columns is determined by the data type of the column
Major Subjects
Create a new column from existing columns Adding columns is determined by the data type of the column Adding new columns Hands-on examples: column from examples, merging columns, duplicate columns, custom columns, conditional column, index column
Instructions
Save all data sets provided to a central location on your computer

(SSTX644/26) Surgent's Weekly Expert Hour (Original Air Date: 7/7/22)
2026-06-30 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
2022 midterms E-Filing Recent and proposed changes regarding standard mileage rates, the TCJA, cryptocurrency, and electronically amending returns Important Tax Reminders for People Selling a Home: Tax Tip 2022-78 Transparency in Coverage Rule (Final Rule)
Instructions
None

(SSMG415/26) Surgent's Lessons Learned from Successful Companies
2026-06-30 12:00
Event Description
Why do some companies fail while others grow and succeed for generations? Common perceptions often attribute organizational success to great leadership, timing, or unique ideas. Although these traits certainly play a role in helping companies grow, research shows that corporate success often hinges on whether a company is value driven. Such companies have core ideologies that drive almost every major decision.In this course, we look at empirical data on why some companies succeed while others fail. By looking at companies that were created prior to 1950 (e.g., Disney, Marriott, or 3M), we can understand why certain organizations have been able to grow and achieve exceptional success through many different eras in the American economy. The lessons learned from these visionary companies can be broadly applied to organizations of all sizes, including accounting and financial service firms.
Designed For
Anyone in the accounting or financial organizations services professions who seeks to understand ways to implement or improve their profession
Objectives
Understand what differentiates highly successful organizations from their less successful peers, according to research Recognize the myths regarding organizational success Implement strategies to improve corporate culture and effectiveness
Major Subjects
Creating a visionary company Traits of successful, visionary companies Goal setting to create a successful organization The role of experimentation and failure in achieving success How successful organizations emphasize learning new skills The role of effective communication in achieving corporate success The importance of emotional intelligence in building corporate culture How leadership can direct a company toward success
Instructions
None

(SSAA517/26) Surgent's Annual FASB Update and Review
2026-06-30 12:00
Event Description
This course provides a detailed discussion on the key topics related to financial reporting, though in a summarized format. The course will focus on recent ASUs issued by the FASB with a concentration on issues of greatest significance to most accounting practitioners. Specifically, the course will review recently issued FASB standards on leases and provide an update on the status of ASC 842 implementation and other hot button accounting issues, such as what is on the FASB’s technical agenda. This course is the place to go for a succinct but thorough update on the big topics impacting financial accounting and reporting.
Designed For
Practicing CPAs and their staffs, both in public accounting and business and industry, as well as controllers, accountants, and other financial accounting personnel involved in financial statement preparation and review
Objectives
Be aware of recent private company standard setting activities Review the latest FASB Accounting Standards Updates (ASUs) Understand the new lease accounting guidance found in Topic 842, Leases Recall key provisions of recently issued FASB Updates
Major Subjects
Private company standard setting activities Recent FASB Accounting Standards Updates (ASUs) Topic 842, Leases ASC 326: CECL
Instructions
None

(SSTX654/26) Surgent's Weekly Expert Hour (Original Air Date: 6/20/24)
2026-06-30 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 reports on HSAs Bond laddering Cost segregation
Instructions
None

(SSAA407/26) Surgent's Auditing Accounts Receivable: An Overview
2026-06-30 12:00
Event Description
Accounts receivable tends to carry higher risk of material misstatement due to the complexity and subjectivity involved with recognition, measure, and valuation. In addition, revenue recognition is presumed to be a significant fraud risk. This module will discuss the risks associated with accounts receivable and the allowance for doubtful accounts as well as techniques for auditing those areas. (Please Note: This module is part of Surgent’s Audit Skills Training: Level 2.)
Designed For
Accountants with responsibilities for auditing accounts receivable
Objectives
Identify audit risks and special audit considerations Tailor a detailed audit plan for accounts receivable based on the assessed risk Evaluate confirmation responses and identify areas for follow-up Evaluate and conclude on the valuation for the allowance for doubtful accounts
Major Subjects
Risks of material misstatement associated with auditing accounts receivableInternal controls associated with accounts receivableSubstantive procedures used in auditing accounts receivableExternal confirmation audit considerations, including evaluating responses for proprietyEvaluating the valuation of accounts receivableThe AICPA’s new SAS on auditing estimates
Instructions
None

(SSTX521/26) Surgent's Purchase and Sale of a Residence: Critical Tax Issues
2026-06-30 12:00
Event Description
Many clients end up selling one or more residences during their lifetimes. Tax practitioners must be aware of the tax rules that relate to such sales in order to assist their clients regarding these sales. This program provides general tax practitioners with the tax rules they need to know to help their clients when they sell a personal residence. This program is a comprehensive survey of the various tax issues associated with the sale of a residence.
Designed For
Any tax professional who will be advising clients regarding the sale or other disposition of a residence
Objectives
Explain and implement the tax rules relating to the sale of a residence
Major Subjects
General rules relating to the sale of a residence under Section 121 Sale of a taxpayer’s main home Qualifying for a partial exclusion of gain on the sale of a home How a taxpayer meets the residence requirement Meeting the look-back requirement Separated, divorced, and widowed taxpayers Work-related moves and unforeseeable events Inherited homes and homes received in a divorce Impact of business or rental use of home on the gain exclusion Reporting gain or loss on the sale of a home
Instructions
None

(SSTX420/26) The Best S Corporation, Limited Liability, and Partnership Update Course by Surgent
2026-06-30 12:00
Event Description
This year practitioners need to keep abreast of tax changes affecting pass-through entities used by their business clients and employers, and this enlightening course delivers that information. You will learn invaluable strategies, techniques, innovative tax-planning concepts, income-generating ideas, and other planning opportunities available to S corporations, partnerships, LLCs, and LLPs. In addition, this course will discuss current trends and emerging issues, helping practitioners stay informed about relevant and significant topics that may impact their clients. Continually updated to reflect enacted legislation.
Designed For
All tax practitioners, both those working in public accounting as well as those in private industry, who need the latest information on tax changes affecting their business clients or employers
Objectives
Understand the major issues on which taxpayers and the IRS are in conflict Understand recent IRS guidance and legislation impacting pass-through entities
Major Subjects
Comprehensive coverage of the Inflation Reduction Act, including: The Corporate Alternative Minimum Tax, The Clean Vehicle Credit, Credit for Previously Owned Clean Vehicles, Credit for Qualified Commercial Clean Vehicles;Section 45L New Energy Efficient Home Credit, Elective Payment, Transferability, and Prevailing Wage and Apprenticeship Requirements Principles and considerations for nonresident withholding, composite payments, and passthrough entity taxes Comprehensive coverage of th;SECURE 2.0 Act with a focus on provisions applicable to employers Thinking beyon;Section 163(j) — Interest Allocation Rules, Original Issue Discount, Applicable High Yield Discount Obligations, Convertible Corporate Debt Instruments, and Debt-Financed Distribution; Retirements and redemptions: considerations for partnerships and S corporations Timely coverage of breaking tax legislation Selected Practice and Reporting Issues: What’s new? A review of recent cases and tax law changes and IRS guidance affecting S corporations, partnerships, limited liability companies, and limited liability partnerships Form 1099-K reporting requirements Bonus depreciation in 2024 Section 174 Research & Experimental Expenditures — new guidance under Notice 2023-63 and Notice 2024-12 New FinCEN reporting requirements in 2024, including recently updated FAQs Decentralized Autonomous Organizations (DAOs)
Instructions
None

(SSTX417/26) Surgent's Technical Individual Practice Issues and Tax Forms for Experienced Practitioners
2026-06-30 12:00
Event Description
Don’t let the title frighten you. Experienced staff can get bogged down in busy season with advanced practice and reporting issues. With major legislation enacted over the past few years, we bring you the distilled version of what you need to know for the current year and significant current proposals that may impact the tax landscape in future years or even retroactively. This course discusses the topics that experienced staff, managers, and partners should understand in depth while also assisting experienced staff in avoiding costly mistakes when facing complicated 1040 issues. The manual includes advanced examples and several advanced cases with “filled-in” forms provided with the complete answers.
Designed For
Accounting and Finance Professionals in public accounting who prepare or review complex 1040 returns
Objectives
Recognize and understand how to handle advanced technical issues which arise in a professional practice and in preparing individual tax returns Complete the tax forms for selected issues
Major Subjects
What’s NEW for this year; Items all practitioners must know Form 1040 and Schedules 1 & 3 1099-K reporting requirements Qualified Business Income — Coverage of Section 199A including the real estate safe harbor A tour of the most recent forms changes, starting from gross income and ending with selected credits, including the latest IRS guidance on significant recent tax legislation How will clients (and practitioners) interact with IRS in the future and how the pandemic is steering the IRS to ramp up with digital communication efforts Hot developments and current areas of interest Virtual Currency and Digital Asset Taxation Advanced practice, reporting, and other issues intertwined with advanced planning and discussion ideas Form 6198 — At-risk basis: Detailed case study and discussion of how this form is to be used and when it needs to be filed; learn how basis and at-risk basis are different, and why this is significant Form 6252 — Installment sale income: A common tax area; however, a case study and discussion of this topic includes advanced issues such as gain on reacquisition of installment sale property, including worksheets on calculating gain & tax basis of reacquired property Form 5329 — Additional taxes on qualified plans: Advanced study of how to avoid penalties
Instructions
None

(SSOT423/26) Surgent's Communicating Financial Results to Stakeholders: A Guide for Client Advisory Services
2026-06-30 12:00
Event Description
One of the most difficult things for any Client Advisory Services (CAS) professional to learn is how to communicate financial information to non-financial people. To be successful, it’s crucial to master this skill, as we frequently explain accounting jargon to those unfamiliar with the field. In this course, we will explore how to properly communicate with stakeholders, including investors, clients, boards of directors, and even other departments. We will explore biases that people have when viewing financial information and even how to make sure we keep our message on point. If you are looking to move up in the financial services world, this course is a must for you.
Designed For
Accounting and finance professionals looking to communicate more effectively and advance in their companies
Objectives
State the accountant’s role within a company Recognize how different stakeholders view financial statements Identify how to focus on just the key points when reporting financial results
Major Subjects
Communicating financial results The role of the accountant in communication The challenges accountants face in communication Creating better awareness of a company’s financials Behavioral biases of stakeholders Tips for staying on-point in communication Case study
Instructions
None

(SSAA502/26) Surgent's FASB Accounting Standards Update
2026-06-30 12:00
Event Description
Designed to keep you up to date on recent activity of the Financial Accounting Standards Board (FASB), this course will summarize recently issued Accounting Standards Updates (ASUs) issued by the FASB in 2020 and 2021 year to date. The course will discuss the main provisions of the ASU, application guidance, and information on transition and the effective dates for the new ASU. This course is the place to go to stay current on all FASB-related matters.
Designed For
Accounting and auditing practitioners at all levels desiring to remain up to date on recent pronouncements and other standard setters’ activities
Objectives
Recall recently issued ASUs of greatest significance to smaller and medium-sized entities Identify items on the FASB’s technical agenda
Major Subjects
FASB Accounting Standards Updates issued in 2020 and 2021 to date Items on which the PCC is consulting Projects on the FASB’s Technical Agenda
Instructions
None

(SSTX539/26) Surgent's S Corporation Core Tax Issues From Formation Through Liquidation
2026-06-30 12:00
Event Description
As experienced staff members master the preparation intricacies of an 1120-S tax return, they are expected to understand and apply the underlying concepts, principles and laws governing S corporation status. This course is designed to illustrate in both theory and practice overarching principles that govern S corporations from formation to revocation, termination and liquidation. Experienced, client-facing staff should be aware of the pitfalls that may inadvertently cause an S-status termination or may generate unintended tax consequences to shareholders.
Designed For
Experienced Accounting and Financial Professionals desiring a comprehensive case approach to understand reasonably complex S corporation issues and problems; also, Accounting and Financial Professionals who want a comprehensive, intermediate-level S corpo
Objectives
Prepare more complicated S corporation returns Understand certain advanced concepts of S corporation taxation Protect S corporation clients from falling out of S corporation eligibility
Major Subjects
What exactly is terminating S corporations, including recent rulings Schedules K-2 and K-3 reporting requirements and filing exceptions Form 7203, S Corporation Shareholder Stock and Debt Basis Limitations Shareholder changes Living Trust and causes S termination LLCs electing S status, changing agreement could terminate election Inherited a new client with reporting errors? What are my options? Debt vs. equity and Section 385; Federal Express battled and won, how do we? Are we to expect SECA tax on pass-through entities? Shareholders losing substance over form argument Basis neither increased by phantom income, nor reduced by non-deducted pass-through losses Can I accrue expenses payable to a shareholder? Sure, but can I deduct them? How Section 179 limitations affect S corp. basis Comparison of liquidation of a C corporation vs. the liquidation of an S corporation Did not timely file Form 2553? A simple method to correct Is there a flexible standard of law in regard to closely held entities?
Instructions
None

(SSTX671/26) Surgent's Weekly Expert Hour (Original Air Date: 10/24/24)
2026-06-30 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
Federal tax aid for victims of Hurricanes Helene and Milton Medicare open enrollment for 2025 Corporate Transparency Act
Instructions
None

(SSAA572/26) Surgent's Quarterly Fraud Update (Original Air Date: 8/29/24)
2026-06-30 12:00
Event Description
Fraud continues to be at record highs. According to NASDAQ’s Global Financial Crime Report, fraud schemes and bank frauds led to global losses of over $485 billion. Four of the most cited frauds were customer fraud, cybercrime, asset misappropriation, and bribery and corruption. From global banking giants to local charities and mom-and-pop shops, no entities are immune from fraud, even from their most trusted employees and leaders. It is critical for all organizations to learn fraud detection and prevention strategies to protect themselves from becoming the next fraud victims. CPAs and internal auditors must also learn how to detect fraud schemes before it’s too late. In this course, we apply a case study approach to prepare you to spot fraud schemes that others have missed.In this quarterly fraud series, follow our Surgent team as we explore and explain the latest fraud schemes and how accounting teams can better prevent and detect them. This course is designed to keep you up to date on the latest schemes and ways to protect your clients.
Designed For
CPAs, CFOs, financial managers, controllers, and internal auditors who want to stay current on the latest fraud schemes and trends in prevention and detection methods
Objectives
Understand the latest fraud schemes Recognize red flags that could have identified the fraud scheme Understand the safeguards and controls that the entities could have used to prevent the fraud from occurring Apply the fraud triangle to gain a better understanding of the scheme
Major Subjects
The Fraud Triangle Overview of recent fraud cases, such as the GPB Capital Holdings Fraud Case, the Tigher-Wolf Capital, LLC embezzlement case, and the Popular Bank bank fraud and money laundering case
Instructions
None

(SSTX486/26) Surgent's Liquidation of Flow-Through Entities for LLCs and Partnerships
2026-06-30 12:00
Event Description
Part of the technical competence of most experienced tax practitioners is the ability to advise owners of S corporations and partnerships or multiple-member LLCs treated as partnerships regarding the tax rules that apply when these entities liquidate. Entity liquidations do not occur every day; but they do occur, and often at very critical times in the business life of the entity and its owners. All tax practitioners should be able to advise their clients about the tax issues associated with client businesses that go out of existence and liquidate. This program explains the tax consequences associated with liquidating S corporations, partnerships, and multiple-member limited liability companies treated as partnerships.
Designed For
Any tax practitioner who wishes to understand the rules regarding S corporation and partnership liquidations
Objectives
Determine the gain or loss to the entity and to the owners when it makes a liquidating distribution Determine the basis of property distributed in a liquidating distribution to an owner of the entity Know what to do in terms of IRS reporting when an entity liquidates
Major Subjects
Tax rules governing liquidation of a partnership or S corporation Tax treatment of the shareholder/partner/member receiving a liquidating distribution in an S corporation liquidation/partnership liquidation Tax impact on the pass-through entity when the entity is liquidated Receipt of corporate liabilities in an S corporation distribution Proportionate, liquidating partnership distributions to partners, and gains and losses to a partner on a liquidating partnership distribution Tax issues associated with a partnership distribution of noncash properties in a liquidation Compliance requirements on the occasion of a liquidation of a corporation or a partnership
Instructions
None

(SSOT406/26) Surgent's Business Development for Accounting and Other Professionals
2026-06-30 12:00
Event Description
To grow and succeed, accounting and finance professionals must have a workable business development plan – and execute it effectively. Business development plans serve as a road map for bringing new clients into an organization and keeping the clients you already have.This course provides a broad overview for successfully growing a business. Whether you are relatively new to your profession or a seasoned pro, this course will teach or remind you of the key strategies you need to utilize to expand your business. This course also addresses marketing fundamentals such as the establishment of referral sources, networking, publishing, and social media best practices.
Designed For
Anyone in the accounting or financial services profession who seeks to understand how professionals and organizations successfully design and implement business development programs
Objectives
Understand the components of a successful marketing plan Recognize website and social media marketing fundamentals Be familiar with ways to expand a client base through networking and referral sources Understand how online publications allow professionals to become thought leaders in their industry Understand how professionals differentiate their practice in a crowded field of competitors
Major Subjects
Marketing plans and how they provide direction and strategy for business growth Fundamentals of an effective website The growing importance of social media Strategies for obtaining and cultivating referral sources The benefits and challenges of networking organizations Creating a niche in saturated industries Using online publishing to meet your growth objectives
Instructions
None

(SSAA409/26) Surgent's Essentials Of Audit Sampling
2026-06-30 12:00
Event Description
When performing an audit, an auditor bases his/her opinion about whether the financial statements are free from material misstatement on a variety of tests on the underlying account balances and classes of transactions. Some balances, such as debt, may be tested 100% but more often, such as is the case with accounts receivable, the auditor will use sampling applications to obtain sufficient evidence to support the opinion and will not test 100% of the population. The auditor will also use sampling when testing control activities to conclude on the effectiveness of the controls. Compliance and accuracy in the accumulation of information is also tested by sampling. This module explores the different sampling applications used in a financial statement/compliance audit. (Please Note: This module is part of Surgent’s Audit Skills Training: Level 1.)
Designed For
Auditors of all levels
Objectives
Discuss the professional requirements related to sampling applications Differentiate attribute testing for tests of controls or compliance from variable sampling for substantive testing Explain special considerations related to internal control and compliance testing in a Single or Program Specific Audit
Major Subjects
Types of sampling and sampling risk Attribute testing for tests of controls and compliance Variable sampling for substantive assurance Differentiating statistical and nonstatistical sampling approaches Determining sample sizes in a compliance audit
Instructions
None

(SSAA585/26) Surgent's Single Auditing Made Simple
2026-06-30 12:00
Event Description
Single auditing can seem complex. With thousands of pages of potential AICPA, GAO, and OMB literature coming together for the audit of one client, auditors can easily lose focus and confidence in what they are supposed to do; however, it does not have to be that way. This course is designed to sharpen your skills and knowledge in performing single audits and eliminate wasted efforts.
Designed For
Not-for-profit and government auditors
Objectives
Thoroughly understand what a single audit includes and excludes Apply some of the best practices and avoid some of the worst mistakes seen in single audits Skillfully apply today’s single audit requirements
Major Subjects
The key requirements and responsibilities related to the schedule of expenditures of federal awards and the determination of major programs The processes of determining the direct and material compliance requirements, obtaining an understanding of and testing the related internal controls, and performing compliance testing The development and reporting of findings in the schedule of findings and questioned costs Additional performance and reporting responsibilities
Instructions
None

(SSAA497/26) Surgent's Avoiding Deficiencies in Peer Reviews: Focus on Engagement Quality
2026-06-30 12:00
Event Description
With the AICPA’s heightened focus on enhancing audit quality, increased oversight of the peer review process and the auditor’s overall responsibility to provide high quality services, the focus on compliance with professional standards has never been greater. Recent peer reviews have indicated that auditors are often failing to perform and/or document certain critical components of an audit such as the auditor’s assessment of risk and linking the results of the assessment to substantive procedures performed. In addition, auditors are not adequately documenting their consideration of fraud, expectations in analytical procedures and the appropriate level of work needed to understand an entity’s internal control. Now is time to revisit the way that auditors are performing and documenting the work performed to meet professional standards since nonconforming engagements can result in an auditor’s referral to the AICPA Ethics Committee. There have not been significant changes to quality control standards since 2006. In June 2022, two new statements on quality management were issued. Another statement was issued recently to incorporate the changes to the Group Audit Standard (SAS 149). A related audit standard on engagement quality, SAS 146, and an accounting and review service standard, SSARS 26, were also issued. These changes are substantive. They are effective for years beginning after December 15, 2025.This course will discuss the new standards. This course will also focus on the most significant items resulting in deficiencies identified in the peer review process. We will also discuss the applicable audit standards, documentation requirements and best practices. The objective of the course is to provide the insights necessary to help an auditor improve not just the quality of their work but also the perception of the accounting profession as a whole.
Designed For
Accounting and auditing practitioners at all levels desiring to improve engagement quality
Objectives
Identify key elements of the AICPA’s Enhancing Audit Quality initiative Recognize changes in Quality Management standards Recognize key trends in recent peer review deficiencies noted Identify professional standards related to performing a risk assessment, understanding and testing internal controls, and linking these procedures to further audit consideration Implement best practices to help ensure overall engagement quality
Major Subjects
AICPA’s Enhancing Audit Quality initiative Recent revisions to Quality Management standards Feedback from peer reviews, including areas driving deficiencies in audit Elements of an effective risk assessment and how to link to audit procedures performed Understanding internal controls and making the decision whether or not to test them Best practices in documentation
Instructions
None

(SSTX588/26) Surgent's Weekly Expert Hour (Original Air Date: 9/09/21)
2026-06-30 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
IRS letter commenting on PPP loan treatment for pass-through entities Tax relief for hurricane and flood victims Tax-exempt property: determining the appropriate class lives
Instructions
None

(SSAA403/26) Surgent's A Practical Guide to Auditing Cash and Cash Equivalents
2026-06-30 12:00
Event Description
Cash and cash equivalents tend to be one of the first areas assigned to new auditors since it tends to be straightforward with less complexity and risk as other areas. In addition, there is little subjectivity involved and persuasive audit evidence from a third-party is generally available. Interestingly enough, this is an area that can have a significant risk of misappropriation of assets if the appropriate level of segregation of duties and other internal controls is not present. New auditors should approach cash with the same professional skepticism as other areas since there is always the risk of material misstatement. (Please Note: This module is part of Surgent’s Audit Skills Training: Level 1.)
Designed For
Professionals new to auditing cash and cash equivalents
Objectives
Identify risks related to cash and cash equivalents Identify sources of audit evidence associated with cash and cash equivalents Discuss standard audit procedures related to cash and cash equivalents Explain how to evaluate audit evidence associated with cash Describe typical presentation and disclosure issues related to cash
Major Subjects
Explain typical audit risks and special considerations related to cash and cash equivalents Identify the risk of fraud related to cash and cash equivalents Describe designing a detailed audit plan, linking assessed risk to planned procedures Techniques used to perform the audit procedures associated with auditing cash and cash equivalents Obtaining evidence related to cash and cash equivalents Case study and test yourself questions related to auditing cash and cash equivalents
Instructions
None

(SSTX441/26) Surgent's Guide to Calculating S Corporation Shareholder Stock and Loan Basis
2026-06-30 12:00
Event Description
This program discusses, in a practical way, how an S corporation shareholder calculates their stock and loan basis on Form 7203. Form 7203 is the IRS Form on which a shareholder is sometimes required to calculate their stock and loan basis. This topic is particularly important when an S corporation has a loss and the shareholders wish to know whether they are entitled to fully utilize the loss that has been allocated to them against their other income.
Designed For
Any tax practitioner with S corporations or S corporation shareholders as clients
Objectives
Calculate an S corporation shareholder’s basis in his or her S corporation shares on Form 7203 Understand and apply the S corporation shareholder loan basis rules
Major Subjects
Introduction to Form 7203 Introduction to the calculation of stock basis Introduction to the calculation of loan basis Taxable and nontaxable S corporation distributions to shareholders The election to reduce basis by deductible losses and expenses before reducing basis by nondeductible expenses
Instructions
None

(SSTX548/26) Surgent's Social Security: Dispelling Common Myths with Essential Truths
2026-06-30 12:00
Event Description
For roughly 90% of American retirees, Social Security income will be the foundation of their retirement income. Yet, many are ill-prepared and lack understanding of the critical aspects of making an informed claiming decision. Further challenged to separate fact from fiction, consumers crave accurate information from knowledgeable professionals to make the most out of these coveted monthly benefits. This course dispels common myths about Social Security that lead to confusion and replaces them with the truth to an empowered retirement. Help your clients navigate their claiming age decisions with greater confidence, equipped with the essential truths they should consider before pushing the Social Security “on” button.
Designed For
Accounting and finance practitioners seeking the latest Social Security guidance for themselves and their clients
Objectives
Advise clients on the latest applicable Social Security strategies Implement effective Social Security strategies for practitioners’ own needs
Major Subjects
Will Social Security be there for me? How is my benefit calculated? Can I claim my benefit and work too? When do I stop paying Social Security taxes? Why does my government pension cause my benefits to be reduced? Can I claim spousal benefits now and my own later? What is my breakeven? Can I claim benefits from my ex-spouse? What do you mean I may pay taxes on my income benefits? and more!
Instructions
None

(SSTX559/26) Surgent's Critical Issues Involving Taxation of Construction Contractors
2026-06-30 12:00
Event Description
Many consider taxation of construction contractors to be the most complex area of the Internal Revenue Code. Probably no other industry has so many elections and considerations that need to be considered and made in order to reduce or defer amounts owed. In this course, we will highlight these areas and discuss potential opportunities for practitioners and their clients. We will also discuss the impact of more recent legislation on construction taxation, including changes to net operating losses and the AMT rules. This is a critical presentation “tailor-made” for CPAs who either work for or represent construction contractors.
Designed For
CPAs who either work for or represent construction contractors who are looking for ways to reduce taxable income
Objectives
Recognize the impact recent tax legislation has had on the construction industry Identify when the cash method of accounting may be used for long-term contracts Recall the authoritative source of the Internal Revenue Code (IRC) impacting the construction industry in general and long-term contracts in particular Recognize how the IRC impacts specialized sectors of the construction industry, such as homebuilders and residential construction State how a contractor qualifies for the small contractor exemption and the advantages it presents the contractor Recognize the different methods of income recognition from long-term contracts available when the contractor qualifies for the small contractor exemption Identify the qualifications for the 10 percent deferral election Identify the major differences regarding cost capitalization rules between U.S. GAAP, exempt contracts, and nonexempt contracts Recognize the five basic rules concerning cost allocation for tax purposes Recognize how the alternative minimum tax impacts the construction industry Identify ways to reduce the impact of the alternative minimum tax Recognize the issues involved with the look-back provisions Recognize the issues involved in determining a worker’s status as an employee or independent contractor and how this determination impacts the construction industry Recognize the key provisions of FIN 48 and how it specifically impacts the construction industry Identify the most commonly missed tax strategies for contractors
Major Subjects
The impact of recent legislation on the construction industry How to qualify for the small contractor exemption and its advantages to the taxpayer Options available to the small contractor regarding taxation of long-term contracts How the choice of entity impacts taxation of contractors How AMT impacts the construction industry IRC Section 460 and large contractors How uninstalled materials impact taxation of contractors How the look-back rules impact contractors How the 10 percent method can allow certain contractors to defer recognizing taxable income Critical tax planning strategies for contractors
Instructions
None

(SSTX586/26) Surgent's Weekly Expert Hour (Original Air Date: 12/09/21)
2026-06-30 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
The IRS issues guidance on the retroactive termination of the ERC Notice 2021-65 The IRS signals when limited liability company member income may be subject to self-employment tax HSAs DOL requires 401(k) and defined contribution plans to give participants lifetime income estimates
Instructions
None

(SSMG403/26) Surgent's CFOs as Leaders of Organizational Change: Driving Innovation and Navigating Economic Uncertainties - Panel Discussion
2026-06-30 12:00
Event Description
This engaging panel discussion will explore the evolving role of CFOs as strategic leaders of organizational change. As companies face unprecedented challenges – economic shifts, technological advancements, and the increasing need for innovation – CFOs are stepping beyond traditional financial stewardship to become catalysts for transformation. The panel will be facilitated by Surgent’s Accounting and Auditing Content Developer, Cory Ng and will feature Avia Yudalevich and Landon Cortenbach, two leading CFOs from diverse industries. They will share their insights and experiences in driving innovation, enhancing operational efficiencies, managing financial risks, and navigating economic uncertainties. This session will provide insights into the strategic decision-making processes CFOs employ to steer companies through challenges, while also seizing opportunities for growth.
Designed For
Accounting practitioners, CPAs, CFOs, financial executives, and senior management professionals involved in or aspiring to lead organizational change
Objectives
Understand the evolving role of CFOs as leaders of organizational change and innovation Identify key strategies CFOs use to navigate economic uncertainties and drive business resilience Evaluate risk management strategies and frameworks that support organizational resilience Explore the role of technology and innovation in the financial decision-making process led by CFOs Understand the leadership skills necessary for CFOs to act as agents of change in their organizations
Major Subjects
The CFO’s expanding role in organizational leadership Leading innovation in finance and beyond Navigating economic challenges and uncertainties Effective risk management frameworks for CFOs CFOs as agents of change: aligning finance with broader organizational strategy The intersection of finance, technology, and innovation
Instructions
None

(SSTE436/26) Surgent's Create Paginated Reports with Power BI Report Builder
2026-06-30 12:00
Event Description
Elevate your data reporting skills to new heights with this cutting-edge course. This two-hour, expertly crafted training is designed to transform the way you visualize and present data, leveraging the powerful capabilities of Microsoft Power BI Report Builder. Ideal for professionals who aspire to turn complex data into compelling, print-ready reports, this course is a game changer in the realm of data visualization and business intelligence. Delve into the world of paginated reporting with a curriculum that balances theoretical knowledge with practical examples and demonstrations. You’ll learn how to navigate the Power BI Report Builder interface with ease, design intricate report layouts, and connect to diverse data sources for comprehensive reporting. The course covers a spectrum of skills, from creating eye-catching visualizations to utilizing advanced features like subreports and drill-through capabilities. By the end of this session, you’ll be adept at publishing and sharing professional-grade, paginated reports that can inform and persuade your audience.
Designed For
Data analysts, business intelligence professionals, and anyone interested in developing paginated reports using Power BI Report Builder
Objectives
Identify the comprehensive functionalities of Power BI Report Builder necessary for designing advanced paginated reports Recall the steps for publishing and sharing paginated reports created in Power BI Report Builder Distinguish between the different report design choices to enhance the overall readability and user engagement in Power BI Report Builder
Major Subjects
Overview of Power BI Report Builder, its interface, and integration with the Power BI ecosystem Techniques for setting up professional layouts, including headers, footers, and managing pagination Connecting to various data sources and preparing data for reporting Utilizing Power BI’s visualization tools for impactful data presentation Subreports, drill-through capabilities, and dynamic expressions Guidelines for publishing reports to the Power BI service and sharing them with relevant stakeholders
Instructions
None
