South Carolina Association of CPAs

(SSOT146/27) Surgent's Recruiting and Retaining Next Gen Talent
2027-06-30 12:00 (America/Detroit)
Event Description
When it comes to attracting the best talent, it is imperative to know your audience. It is critical for employers and managers to understand Next Gen employees (those born in 1980 or later), as this group is expected to comprise 62% of the workforce by 2025. To be successful, accounting and related professionals should understand how to create strong relationships with Next Gen talent, some of the most talented, energetic components of the workforce. Using sound research as a guide, this webinar addresses guidelines and procedures that have proven successful in attracting and retaining Next Gen employees so that companies can continue to grow.
Designed For
Anyone in the accounting or financial services profession who seeks to understand how firms are successfully recruiting and retaining Next Gen employees
Objectives

Understand the backgrounds, beliefs, and career expectations for Next Gen talent
Explore ways to recruit, train and retain Next Gen talent
Recognize successful strategies used by small and large organizations to retain Next Gen employees
Understand the importance of technology, social media, mentoring, and culture for Next Gen employees

Major Subjects
Who are Next Gen employees, and what are their career objectives? How employers can align their values with Next Gen values; Establishing procedures and priorities that allow for attracting the best talent Maintaining relationships with employees to reduce turnover and grow organizations
Instructions
None

(SSTX383/27) Surgent’s Weekly Expert Hour (Original Air Date: 8/28/25)
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
Charitable planning with the implementation of OBBBA The impact of OBBBA on tax-exempt organizations Portability and estate planning
Instructions
None

(SSOT135/27) Surgent's Increase Success by Understanding People
2027-06-30 12:00
Event Description
As finance professionals we often have dual responsibilities, to use our technical skills and also to exercise our leadership skills to lead a department. But we are often not sufficiently trained in the second, and sometimes most important, skill set. This short program takes an in-depth look at a proven model designed to help us understand both ourselves and other people. In so doing, we gain the skill to lead better, handle problem employees and coworkers, and significantly gain upward mobility within the organization.
Designed For
CFOs, controllers, and finance professionals
Objectives

Learn how to better understand ourselves and why we act the way we do
Understand others and their personalities
See how to better correct an employee
Know how to assign work for better results
Understand better ways to get behavior change from employees
Increase the productivity in your department

Major Subjects
How to analyze others through simple observation A proven model to understand and predict behavior Why assertiveness is neither good nor bad What behaviors to expect from different personality types Why do I act like I do? Correcting employee issues in a new and better way
Instructions
None

(SSOT134/27) Surgent's Employer's Handbook: Legal, Tax, and Health Care Issues
2027-06-30 12:00
Event Description
The employer-employee relationship strains both sides in uncertain times, and businesses need CPAs, controllers, and other advisors to provide understanding of the complex legal, tax, and health care issues associated with all aspects of employment. This course provides in-depth coverage of this critical area. It will be updated and supplemented throughout the year to cover breaking developments.
Designed For
CPAs seeking an in-depth understanding of employment issues
Objectives

Identify the legal issues in hiring, evaluating, and firing employees
Discuss federal laws that curtail an employer in taking actions involving employees and applicants
Understand the requirements that fringe benefits and compensation programs place on employers

Major Subjects
Hiring and firing issues – What questions cannot be asked in an interview; how to document employee performance; establishing an annual review system; when an employer may and may not fire an employee, and much more Employment contracts – An analysis of the legal and planning issues in structuring employment contracts; when noncompetition agreements will and will not work Employment issues in the economy – Telecommuters and other special situations Legal liability issues – Recognition of age discrimination, sex discrimination, FLSA issues, minimum wage, overtime, sexual harassment, and more Fringe benefit issues – COBRA, Family and Medical Leave Act, and new developments in health care Medical plans – Who is a full-time employee?
Instructions
None

(SSAA228/27) Surgent's Understanding the High-Stakes Mega Issues in A&A Today
2027-06-30 12:00
Event Description
With so much of significance going on currently in the world of A&A today, you need to be able to make sense of the key drivers of our profession. In this course, we will review the key aspects of the events that are impacting practitioners and financial statement preparers alike.Specifically, because technology is rapidly transforming our profession, we’ll review current trend and risks related to technology. Next, while many COVID-19 accounting considerations have passed, the issue of going concern is likely to last for the next several accounting periods. We’ll review the disclosure and reporting issues related to this complex topic. With the private company implementation date for ASC 842 now here, we’ll review the new lease accounting guidance. Then, we’ll wrap up the course with a discussion of peer review findings and engagement quality initiatives.
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

Understand and apply the FASB’s new revenue recognition standard, Topic 606
Review the FASB’s new lease accounting guidance, ASU No. 2016-02
Recall the relevant accounting guidance related to financial and non-financial asset impairment
Identify the appropriate accounting model to account for the restructuring of debt and other borrowing agreements

Major Subjects
Accounting and operational impacts of adopting Topic 606 Accounting and operational impacts of adopting ASU No. 2016-02 Impairment of both financial and non-financial assets Accounting for debt restructurings
Instructions
None

(SSTX320/27) Surgent's Weekly Expert Hour (Original Air Date: 1/20/22)
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 Employee Retention Tax Credit overview and update (as of 1/20/22) What accountants want to know about the American economy looking forward to 2022 The No Surprises Act
Instructions
None

(SSAA209/27) Surgent's Proven Controls to Steer You Clear of Fraud
2027-06-30 12:00
Event Description
Every organization in the world will fall victim to fraud. This course will cover the means and methods available to reduce the prevalence of fraud. We will also discuss the controls that victim organizations employ in order to seek improvements for our own organizations.
Designed For
CPAs in public practice and industry who wish to educate clients or colleagues on preventing fraud from occurring at the source – would-be fraudsters – and who wish to improve anti-fraud controls
Objectives

Recognize the prevalence of fraud
Grasp the importance of an internal control environment
Recognize potential signs of fraudulent behavior
See that there are many layers involved in fraud defense
Anticipate a new environment ripe for fraudulent claims and reports

Major Subjects
The price of fraud – ACFE’s Report to the Nations Deviant workplace behavior Combating fraud with controls Controls used by fraud victim organizations and suggestions for better implementation Fraud’s new frontier Corporate social, environmental, governance, and equity/inclusion reports and audits
Instructions
None

(SSAA138/27) Surgent's Current Issues in Accounting and Auditing: An Annual Update
2027-06-30 12:00
Event Description
Designed for accounting, auditing, and attestation practitioners at all levels in public accounting and business and industry, this course provides a detailed review of the multitude of FASB and AICPA standards and reports issued over the past few years, including a discussion of the FASB’s Stage 3 PIR report on ASC 606. It also provides an overview of recent PCAOB inspection report findings and SEC rulemaking activity. Through hands-on examples and illustrations, this course will help you apply the guidance in practice. We further discuss other important A&A practice matters to be aware of, including an update on the quality management standards and soon-to-be-effective requirements for engagement quality reviews.
Designed For
Accounting, auditing, and attestation practitioners at all levels desiring to remain up to date on recent pronouncements and other standard setters’ activities
Objectives

Recall and apply recently issued and proposed FASB and AICPA pronouncements
Understand the key findings of the FASB’s PIR report covering revenue recognition in ASC 606
Understand the main provisions of SASs No. 146 to No. 149
Identify other important A&A practice matters to be aware of
Understand the key findings in recent PCAOB inspection reports
Utilize hands-on examples and illustrations to demonstrate an overall understanding and application of the material

Major Subjects
Recently issued but newly implemented Accounting Standards Updates (ASUs), the PCC Update, and items on the FASB’s Technical Agenda New ASUs covering disaggregated expenses, crypto assets (e.g., cryptocurrency), and business combinations Results and findings of the FASB’s Final (Stage 3) Post-Implementation Review (PIR) Report on Topic 606 Recently issued SASs and other AICPA activity through SAS No. 149 Detailed review of the three new Statement on Quality Management Standards (SQMS 1, SQMS 2, and SQMS 3) Other important A&A practice matters
Instructions
None

(SSAA150/27) Surgent's Going Concern Accounting and Reporting Considerations
2027-06-30 12:00
Event Description
This course will review the relevant considerations related to going concern, including assessing when substantial doubt concerning an entity’s ability to continue as a going concern exists, management mitigation efforts, and required disclosures both when management, and the accountant, feel such efforts will be effective in mitigating the risk, as well as when they do not. Lastly, we’ll consider the accountant’s reporting responsibilities under various scopes of services in various scenarios and how to audit this often-contentious topic.
Designed For
Accounting and auditing practitioners assisting in the preparation of financial statements
Objectives

Differentiate between the external accountant’s and management’s responsibility related to identifying, evaluating, presenting, and disclosing going concern uncertainty
Discuss how to obtain sufficient appropriate evidence to evaluate management’s assertions about an entity’s ability to continue as a going concern for a reasonable period of time
Describe the independent accountant’s reporting options under applicable auditing and other professional services standards when uncertainty associated with going concern exists

Major Subjects
Current FASB accounting standards related to going concern, including the new requirements of ASU 2014-15 Evaluating risk of material misstatement in financial reports related to improper presentation and disclosure of going concern uncertainty The responsibility of an independent accountant for evaluating going concern uncertainty under various levels of engagement to perform attest and nonattest services New requirements of SAS No. 132 and SSARS No. 24 related to an auditor’s responsibility for considering going concern uncertainty?
Instructions
None

(SSTX161/27) Surgent's Guide to Payroll Taxes and 1099 Issues
2027-06-30 12:00
Event Description
Employment taxes are often overlooked as an area where more planning may be effective. Payroll taxes have become an increasing burden for the average business and IRS penalties for noncompliance have risen dramatically in recent years. As a result, they have also been subject to employer incentives. The Service has announced that uncovering noncompliance by employers ranks high on its audit list. This course presents an overview of employee versus independent contractor criteria, the federal payroll taxes form, Form 1099, and related compliance issues.
Designed For
CPAs in public accounting and industry with responsibility for payroll tax compliance
Objectives

Distinguish;an employee from an independent contractor and understand the relief available to employers who misclassify employees
Understand the withholding requirements for FICA and federal income taxes for Forms W-2 and 1099, including back-up withholding
Examine employer requirements regarding Form W-4
Understand the gig economy and the payroll tax responsibilities associated with it

Major Subjects
Statutory employees, independent contractors, and possible changes to Section 530 relief Using SS-8 Payroll Tax Penalties — Who is a responsible person? Forms W-2, 1099, 1099-NEC, SS-8, W-4, 941, and Form 940 reporting/deposit requirements and due dates Understanding payroll tax responsibilities in the gig economy
Instructions
None

(SSTX373/27) Surgent’s Weekly Expert Hour (Original Air Date: 6/12/25)
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
Progress on the House Budget Reconciliation Bill Updates and changes to Health Savings Accounts (HSAs) Soroban Capital Partners LP v. Commissioner
Instructions
None

(SSTX111/27) Surgent's Unique Tax Attributes of Different Entity Types
2027-06-30 12:00
Event Description
When putting together a financial plan, it is important to remember that the tax situation of the business and the individual are often intertwined. Therefore, decisions about entity type are vitally important. Practitioners need to understand not only how different entities are taxed, but also which taxes will have the greatest impact on the individual owner. In this course, we will explore when self-employment taxes apply to business income, as well as some of the lesser-known taxes that apply to flow-through entities. We will even explore when a PTE election could be helpful to a small business owner.
Designed For
Accounting and finance professionals who work with entrepreneurial clients or clients in the beginning stages of starting a business
Objectives

State the basic distinctions between various entity types
Identify when self-employment taxes must be paid by a flow-through entity owner
Recognize how an S corporation can avoid the built-in gains tax
Recall which entity types may make a PTE election under IRS Notice 2020-75

Major Subjects
Considerations for a small business owner Self-employment taxes Guaranteed payments to partners QBI deductions: Section 199A Built-in gains tax: S corporations Excess passive income tax: S corporations PTE elections: S corporations and partnerships Taxation of fringe benefits: S corporations Double taxation of C corporation dividends Taxation of limited liability companies Which entity to choose?
Instructions
None

(SSTX101/27) Surgent's Fiduciary Income Tax Returns – Form 1041 Workshop with Filled-in Forms
2027-06-30 12:00
Event Description
This course is designed as a comprehensive guide to the core concepts of trust and estate income tax preparation. The course explains the common terminology and complicated income tax rules of estates and trusts, fiduciary accounting, and an introduction to or refresher on preparing Form 1041. This practical, over 300-page manual is an excellent reference source for your practice, which begins with quite simple cases. Building upon that base throughout the manual, the course ends with two complicated preparation cases, one trust and one estate, each with filled-in forms.
Designed For
Accounting and Financial Professionals whose practice includes the preparation of fiduciary income tax returns
Objectives

Be aware of fiduciary accounting principles
Calculate Distributable Net Income and the income distribution deduction
Prepare Form 1041 and Schedule K-1

Major Subjects
Classifying receipts between income and corpus under the Uniform Principal and Income Act Calculation of DNI utilizing three different methods, a forms method (Schedule B), a code method, and a shortcut method, utilizing a worksheet of common income and expenses Proper W-2 preparation and procedures in the year of death Taxpayer passes before taking a required minimum distribution; what must be done?; Forgetful fiduciaries of simple trusts Fluctuating trusts – Simple one year, complex the next Dividing income in the year of death Overview of Subchapter J Form preparation issues – Filing requirements and line-by-line explanations of Form 1041 Taxable income of estates and trusts and expense allocation issues Specific deductions and miscellaneous itemized deductions Income in respect of a decedent The income distribution deduction calculation Relation of principal and income law to DNI Understanding how to handle capital gains and losses Allocating tax items to beneficiaries: another K-1 Other considerations: excess deductions on termination Comprehensive DNI case study, with principal (cost and FMV) and income reconciliation Comprehensive trust and estate case studies, with filled-in forms
Instructions
None

(SSAA256/27) Surgent's Guide to the Topic 606 Revenue Recognition Model for All CPAs
2027-06-30 12:00
Event Description
While the effective date of Topic 606 has passed for companies, there will always be a need for a comprehensive review of the accounting related to revenue recognition, including recently issued changes to this guidance. Whether you are looking to improve your revenue recognition processes, benchmark your financial statement disclosures against your peer group, or assess the impact of changes to your revenue recognition processes due to COVID-19, this course will provide you with the information you need to apply Topic 606 in this current environment.This course will review the basic Topic 606 five-step model and provide specific implementation guidance and examples. It will cover the presentation and disclosure requirements for Topic 606, including the private company disclosure relief available under Topic 606, and provide disclosure examples. Lastly, the course will discuss best practices, lessons learned, and ways to improve the business process when recognizing revenue going forward.Even though implementing Topic 606 is behind us, it is still possible to improve the processes that drive revenue recognition and this course will assist you in doing that.
Designed For
Accounting and auditing practitioners at all levels desiring to understand the FASB’s new revenue recognition guidance
Objectives

Explain the FASB’s new revenue recognition guidance found in 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
View feedback from public entity implementation of Topic 606
Recall best practices and areas for improvement in the recognition of revenue

Major Subjects
Topic 606, Revenue from Contracts with Customers, including recently issued ASUs impacting Topic 606 The FASB’s new five-step revenue recognition model, including hands-on examples and illustrations of the new guidance Presentation and disclosure requirements Accounting considerations related to COVID-19-driven changes to revenue recognition processes Lessons learned and best practices for improving business processes related to revenue recognition going forward
Instructions
None

(SSTE119/27) Surgent's Generative AI in Accounting and Prompt Engineering
2027-06-30 12:00
Event Description
This course explores generative AI (genAI) and prompt engineering and the relevance of these tools to accounting. The course will explain how generative AI differs from non-generative AI and help participants to understand current use, limitations, and risks associated with genAI integration in audits and financial reporting. The course will also explore best practices for writing prompts and common prompt engineering tools and techniques.
Designed For
CPAs and accountants at all levels seeking a greater understanding of artificial intelligence
Objectives

Explain the principles of generative AI (i.e., ChatGPT), distinguish it from non-generative AI, and explore its frequent use cases
Understand the current use, limitations, risks, and supervision of genAI integration in audits and financial reporting
Apply best practices for creating prompts and explore examples of impactful prompts
Practice common prompt engineering techniques and approaches for writing effective prompts
Explore commonly used tools to aid with prompt engineering

Major Subjects
Principles of generative AI vs. non-generative AI Common use cases of generative AI in accounting Current use, limitations, and risks of genAI Real-world applications in audits and financial reporting Understanding the risks and challenges (e.g., data privacy, accuracy) Supervision and governance of genAI tools in accounting Best practices for prompt engineering Crafting effective prompts for generative AI Exploring examples of impactful and efficient prompts Ensuring ethical and responsible prompt design Common prompt engineering techniques Zero-shot, few-shot, and chain-of-thought prompting The interview pattern and tree-of-thought approaches Practical examples and hands-on prompt creation Tools for prompt engineering
Instructions
Access to ChatGPT-4o during the course is encouraged but not required. Participants can create a free account by visiting chatgpt.com and clicking “Sign Up.”

(SSTX357/27) Surgent’s Weekly Expert Hour (Original Air Date: 10/17/24)
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
The 4-part test to determine R&D tax credit eligibility A discussion of FSA, HSA, and DCB accounts IRS taxation rules related to insurance policies
Instructions
None

(SSAA263/27) Surgent's Simply Auditing Not-for-Profits Efficiently
2027-06-30 12:00
Event Description
It’s crazy to try to audit not-for-profits in the same manner that you do for-profits! The sane approach to auditing not-for-profits is to incorporate what makes them unique into the planning and performance of the audit. This course is designed to help you do just that! Obtain a superior working knowledge of auditing not-for-profit entities effectively and efficiently.
Designed For
Auditors of not-for-profit entities
Objectives

Identify the ways not-for-profit auditing differs from commercial sector auditing
Skillfully adjust audits to suit the characteristics of not-for-profit entities
More efficiently audit not-for-profits using enhanced knowledge of key issues

Major Subjects
How distinctive funding sources, different operating purposes, and lack of ownership interests affect risk assessment and planning in the audit of a not-for-profit Key considerations and auditing procedures applied in auditing contributions, functional expenses, net assets, etc. Frequent issues arising in audits of not-for-profits (e.g., independence concerns, communicating with those charged with governance, Yellow Book audits, single audits, etc.)
Instructions
None

(SSOT106/27) Surgent's Lessons Learned From Recent Accounting Malpractice Actions
2027-06-30 12:00
Event Description
Recent economic volatility has created added stress on accounting and finance professionals and their clients. When individuals or businesses lose money, they often blame others for their misfortune. Business disputes can sometimes lead to accounting malpractice claims. Understanding the most common types of accounting malpractice claims provides a roadmap of what not to do. This course provides a current overview of accounting malpractice litigation throughout the United States. The goal is to learn about the types of claims asserted against CPA firms and strategies to employ to avoid such claims. Reviewing malpractice claims allows us to identify patterns of behavior that may reduce litigation risk. This course includes 1 credit of Regulatory Ethics and 1 credit of Business Law.
Designed For
Accounting or financial service professionals who seek to gain a better understanding of current accounting malpractice claims and steps to avoid claims in the future
Objectives

Identify high risk activities to avoid
Recognize common defenses to malpractice claims
Be well versed in standards of professional conduct
Understand the litigation process for malpractice claims

Major Subjects
Common instances of accounting malpractice Current claim trends Frequent defenses to claims Statute of limitations Damages Claims by practice area
Instructions
None

(SSTX327/27) Surgent’s Weekly Expert Hour (Original Air Date: 6/09/22)
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
Potential tax developments, IRS proposed regulations, and major rulings as of June 9, 2022 Social Security: Pre-COVID trends, claiming spousal benefits R&E capitalization under Section 174
Instructions
None

(SSOT161/27) Surgent's Employee Stock Options: What Financial Professionals Should Know When Advising Their Clients
2027-06-30 12:00
Event Description
Companies often offer stock options as an additional form of compensation to attract and retain the best talent. Used appropriately, stock options can generate significant wealth, yet many employees are unfamiliar with how stock options work and why options serve as a valuable opportunity for employees to establish and grow their wealth. Unfortunately, employees who receive stock options are often unaware of their inherent risks.Research has shown that over 76% of employees have never exercised their stock options. Almost half of these individuals (48%), say they held off on selling their options due to fear of making a mistake. This course provides accounting and finance professionals with a broad overview of employee stock options. The webinar is designed to help participants better understand the fundamentals behind these investments and, in turn, better advise their clients.
Designed For
Anyone who seeks to have a better understanding of stock options in their role as trusted advisor to their clients
Objectives

Understand the opportunities and risks associated with employee stock options
Assist clients with making informed decisions concerning options
Explain strategies for owning and selling options, including tax consequences

Major Subjects
What stock options are and why they are growing in popularity How stock options work, including the process of conveyance and vesting How to exercise stock options and the implications from doing so The risks associated with stock options and how to manage exposure Tax consequences and updates regarding stock options Strategies for selecting the best time to exercise stock options The difference between the two types of stock options: non-qualified and incentive The basic terminology relevant to owning and exercising options
Instructions
None

(SSTX279/27) Surgent's Taxation of Tips and Overtime Under OBBBA
2027-06-30 12:00
Event Description
Arguably the most discussed topics to come out of the One Big Beautiful Bill Act (OBBBA) are the taxation of tips and overtime. Practitioners need to understand these provisions now, as they are effective for 2025 tax returns. This program provides practitioners with the background currently available to advise clients regarding these two important tax developments. Both employers and employees need to understand these timely changes to taxation.
Designed For
All accounting and finance practitioners
Objectives

Expertly advise clients regarding the latest on taxation of tips and overtime emanating from OBBBA

Major Subjects
$12,500 deduction per individual for qualified overtime pay Payment of overtime under the Fair Labor Standards Act (FLSA) Calculating the premium portion of the extra half-time pay Social Security and Medicare withholding Employer furnishing the record of qualified overtime compensation to employees Definition of a qualified tip IRS list of traditionally-tipped occupations $25,000 deduction for reported tips The transition rule allowing employers to indicate the approximate amount designated as tips or overtime State tax issues relating to tips and overtime Changes in the W-2 reflecting new employer reporting responsibilities
Instructions
None

(SSTX350/27) Surgent’s Weekly Expert Hour (Original Air Date: 8/29/24)
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
Social Security updates in 2024 Overview of spouse beneficiary options Updated Corporate Transparency Act FAQs as of July 2024
Instructions
None

(SSET105/27) Surgent's Ethical Considerations for the CPA
2027-06-30 12:00
Event Description
CPAs today face greater challenges than ever to maintain the high ethical standards of their profession. It is vitally important that all CPAs understand their professional responsibilities related to all aspects of their job. This course, which focuses on key components of the AICPA Code of Professional Conduct, reviews a history of the CPA profession and focuses on ethical requirements that CPAs must adhere to in their everyday practice, including practical examples of potential ethical dilemmas that practitioners may encounter, particularly those related to objectivity and independence. PLEASE NOTE: THIS COURSE COVERS GENERAL ETHICS AND IS APPLICABLE IN STATES IN WHICH STATE-SPECIFIC ETHICS IS NOT REQUIRED. This course does not qualify for IRS credit.
Designed For
All CPAs
Objectives

Understand the attributes of ethics and professional conduct
Identify ethical issues that occur every day in the work environment
Understand those deliberative, emotional, and social skills that enable a CPA to put their knowledge of the rules into practice in ways that are applicable to any situation
Understand CPA Independence issues and professional conduct

Major Subjects
Examine the CPA’s role in today’s economy Compare similarities and differences between individual and business ethics Explore the link between ethics, integrity and scruples Discuss the basic attributes of ethics and professional conduct Review the history of the CPA profession and the CPA’s requirement to adhere to ethics policies and codes of conduct Review the AICPA’s Code of Professional Conduct and a CPA’s responsibilities to the public, clients and colleagues Discuss the common rules and statutes faced daily in the CPA profession. Case studies may also be utilized to present potential ethical dilemmas CPAs may face during their careers Review CPA Independence violations by current legal case examples
Instructions
None

(SSOT154/27) Surgent's Understanding Non-Compete Agreements
2027-06-30 12:00
Event Description
The enforceability of non-compete agreements in the U.S. is in flux. While the FTC’s proposed ban is on hold pending legal proceedings, existing state laws continue to govern the validity of non-compete clauses. Some states, like California, Oklahoma, and North Dakota, prohibit non-compete agreements, while others enforce them under certain conditions.Although state laws vary, non-competes are often used to protect the creation and development of corporate goodwill, customer relationships, and specialized training, among others. Today, employees are more likely to be asked to sign non-compete agreements as a condition of employment. Non-compete agreements are also a common component of a business sale agreement. This program surveys non-compete agreements from all angles, including the current state of play regarding the usefulness and enforceability of agreements going forward. Whether you advise individual clients or work for an employer, this course provides an understanding of common issues that arise in the negotiation and enforcement of non-competes.
Designed For
Practitioners who advise employers who seek to use non-competes to protect corporate assets such as customer goodwill, client lists, or other legitimate business interests and practitioners who advise individuals who may have signed non-compete agreements
Objectives

Understand the issues that arise when an employer seeks to enforce a non-compete or when an employee challenges the validity of a non-compete agreement
Understand how non-compete laws vary significantly by state
Be aware of common issues that arise when drafting and litigating non-compete agreements

Major Subjects
Review of the current legal and regulatory framework surrounding non-compete agreements Enforcement of non-compete agreements from the employer’s perspective Opposing enforcement of non-compete agreements from the employee’s perspective Understanding reasonable geographic scope and time limitations for non-compete agreements Understanding key issues that arise during enforcement and opposition to enforcement of non-compete agreements
Instructions
None

(SSOT138/27) Surgent's Skills to Enhance Personal and Professional Networks
2027-06-30 12:00
Event Description
Managing a strong network is one of the most important things you can do to grow professionally. Yet despite its importance, maintaining an effective network is often not taught in undergraduate and graduate schools. The good news is that managing and growing a network is easier than it sounds. In fact, most professionals have some level of basic networking skills simply from helping someone find a job, attending an industry conference, or seeking professional connections through social media.Effective networking involves more than simply collecting contacts. Strong networks should be relevant to your career and consist of people you trust. Personal networks are just as important as professional networks and the two often overlap. In this course, we explore ways to strengthen and grow networks by examining proven strategies that have helped individuals meet their personal and professional goals.
Designed For
Anyone in the accounting or financial services profession who seeks to gain a better understanding of strategies to strengthen and grow personal and professional networks
Objectives

Identify networking opportunities
Manage and grow your existing network
Understand how to converse with new contacts
Recognize the importance of personal networks
Assess your current networking skills
Explore networking best practices

Major Subjects
The value of strategic networking Quality vs. quantity in networking Networking for professional opportunities Person-to-person networking Maintaining and expanding your current connections Networking for introverts Long-term networking strategies
Instructions
None

(SSAA211/27) Surgent's Fraud Case Studies: Schemes and Controls
2027-06-30 12:00
Event Description
Fraud is prevalent – especially since COVID-19 relief packages passed by legislatures around the world opened the till. The overwhelming majority of fraud cases are never publicized. In this course we will build on our knowledge of why people commit fraud to dissect the schemes and discuss transactional controls to help stop fraud faster.
Designed For
CPAs in public practice and industry who wish to educate clients or colleagues further on how to better prevent fraud from occurring at the source – would-be fraudsters – as well as to seek means to improve anti-fraud controls
Objectives

Consider the ways perpetrators evade both soft and hard controls
Identify teachable moments
Look for the common red flags that ought to draw our attention to a potential fraud scheme

Major Subjects
Recent fraud cases Common fraud schemes perpetrated by those within and outside victim organizations Consider the lessons learned Best practices to further our fraud prevention
Instructions
None

(SSTE116/27) Surgent's Data Security: Best Practices to Protect Your Business and Yourself
2027-06-30 12:00
Event Description
Data security is a front-of-mind topic for most businesses because the risk and cost statistics are sobering. Each of us is in the crosshairs because a typical internet-connected computer faces a cyberattack every 39 seconds. Businesses of all sizes should be cognizant of the ethical issues that must be considered when planning their approach to privacy and data security. In this webinar, we will explore both the risks we have traditionally faced in the workplace personally, as well as the novel set of data privacy threats and compliance challenge issues employers face with a remote and mobile workforce.
Designed For
Anyone responsible for designing or implementing data security policies for their company or firm or anyone who wants to better understand the current data privacy threats for individuals and businesses
Objectives

Plan an effective approach to privacy and data security in the workplace as well as for the remote workforce
Explain common data privacy risks and threats faced today by both individuals and businesses

Major Subjects
Ethical duty to safeguard employee, client, and litigant data Common threats, including phishing, ransomware, and bad password management Security management of business and personal electronic devices Best practices for creating and securing passwords Insight into how our personal information is exploited in our daily lives
Instructions
None

(SSTX139/27) Surgent's Review and Analysis of Crucial OBBBA Changes
2027-06-30 12:00
Event Description
Accounting and finance practitioners are still grappling with the many changes OBBBA has made to the tax laws, many of which will impact tax filings. This program is an introduction to and review of some of these critical changes and their impact on taxpayers. Accounting and finance practitioners will gain a better understanding of this very complex set of new tax rules. Practitioners will grasp what is new and what is a continuance of prior rules to develop deeper insights into the many changes that the OBBBA made to the law. If you still feel you need to learn more about how OBBBA works, this program is for you. We have assembled a two-hour review and analysis of what we consider the most important changes from OBBBA that impact client transactions. To the extent that Treasury has provided guidance relating to these new OBBBA changes, we will discuss that guidance. Where guidance is lacking, we will point out areas that require future attention from Treasury.
Designed For
Accounting and finance professionals who wish to be informed for their own knowledge or who will be advising clients regarding the tax changes brought about by the OBBBA
Objectives

Understand the many new tax changes taking place as a result of OBBBA
Advise clients with regard to planning strategies they could profitably adopt in light of the OBBBA changes

Major Subjects
Changes to the standard deduction Senior deduction Deduction for auto loan interest Estate tax changes and the portability option Tax consequences associated with investing in revised opportunity zones Full expensing of domestic R&E Individual and corporate charitable contributions Wagering losses Student loan discharges Taking advantage of scholarship granting organizations (SGOs) Dependent care assistance program Other crucial OBBBA provisions
Instructions
None

(SSET141/27) Surgent's Create Paginated Reports with Power BI Report Builder
2027-06-30 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

(SSTX396/27) Surgent’s Weekly Expert Hour (Original Air Date: 1/22/26)
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 ahead for the economy and markets in 2026 IRS Notice 2026-11 Amendments made by the OBBBA to section 168(k)
Instructions
None
