(SSAA428/26) Surgent's Evaluating Sufficiency and Appropriateness of Audit Evidence
2026-06-30 12:00 (America/Detroit)
Event Description
During a financial statement audit the auditor obtains an understanding of the entity and its environment (including its internal control), performs a risk assessment and from that work designs substantive procedures that will be responsive to the level of risk assessed. At the end of the audit, the auditor assesses the sufficiency and appropriateness of the audit evidence obtained to ensure that he/she has considered everything necessary to provide an opinion on the financial statements. This module addresses the characteristics of audit evidence and how the auditor evaluates the sufficiency and appropriateness of the evidence throughout the audit. (Please Note: This module is part of Surgent’s Audit Skills Training: Level 5.)
Designed For
Accountants new to the profession or new to auditing
Objectives
Describe the characteristics of audit evidence Discuss the sources of evidence Evaluate the sufficiency and appropriateness of evidence obtained from tests of controls Evaluate the sufficiency and appropriateness of evidence obtained during the audit
Major Subjects
SAS 142, Audit Evidence (recently issued) Relevance and reliability of audit evidence Sources of evidence Audit procedures Evaluation of tests of controls Evaluation of sufficiency and appropriateness of evidence
Instructions
None

(SSAA489/26) Surgent's Data Analytics Toolkit - Tools and Applications
2026-06-30 12:00
Event Description
There is no shortage of data, but relatively few organizations have an environment and process to isolate, capture, analyze, and convert data into actionable information. Too often, we collect as much data as possible, continue to use historic measurements, and communicate data using traditional vehicles. Good decisions are not the result of the amount of data gathered, but of the quality and understanding of the information. The goal of this program is to explore a number of analytical tools and techniques and identify applications for them within an organization. Analytical techniques will be introduced throughout the discussion, and a significant amount of time will be spent addressing the steps needed to establish a data-driven environment and identifying and discussing potential/specific applications. In this way, participants get experience they can begin to use in their organizations. An expanded list of reference books and next level software is also provided.
Designed For
Public, private, and non-profit organizations and their members – CFOs, CEOs, Controllers, Auditors and Managers
Objectives
Determine and expand the current use of data analytics within an organization Identify common uses of analytics in organizations today Improve financial staff’s core activities (measuring, reporting, budgeting, and forecasting) through data analytics Understand traditional and non-traditional sources of data for analysis Explore and isolate applications for numerous statistical and software tools that are readily available Recognize specific areas where financial professionals add significant value using data analytics, either now or in the future
Major Subjects
Definition of Data Analytics Assessing your organization’s current status and establishing an environment for success Financial staff’s core activities Common uses of analytics and current examples Behavioral forces that impact decisions Examples of inaccurate forecasts Identifying strategic measurements (KPIs) Improving budgeting and forecasting and addressing Black Swan events Collecting and using data from traditional and non-traditional data sources Statistical tools, including Median, Mode, Moving average, Ratio analysis, Pareto analysis, Rolling forecast, Mission-based budgeting, Trend analysis, Regression, Z-Score (public and private organizations), and Simulation Analytical techniques, including Brainstorming, Mind mapping, and Delphi technique Software tools that are readily available and can assist in visually exploring data; expanding the scope of available data, as well as collecting, analyzing and presenting results (including Dashboards). Specific ideas for using Data Analytics, including immediate opportunities and areas for further consideration Expanded lists of readings and next level software for a participants’ future reference
Instructions
None

(SSAA515/26) Surgent's Fraud Case Studies: Schemes and Controls
2026-06-30 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

(SSOT413/26) Surgent's Bankruptcy Basics: Understanding the Reorganization and Liquidation Process in These Uncertain Economic Times
2026-06-30 12:00
Event Description
Consumers and businesses file for bankruptcy to seek protection from creditors and to reorganize or liquidate debts. Bankruptcy filings rise and fall with the economy. Surveys show that loss of income is the leading cause of consumer bankruptcies, followed by medical expenses and foreclosure. Corporate bankruptcies, on the other hand, are often the result of several factors, including excessive debt, decreased demand, increased costs, lawsuits or poor accounting practices.It is no secret bankruptcy filings will see a tremendous uptick in the wake of the Covid-19 pandemic. As an accountant, CFP, attorney or other professional, you need to be able to discuss the process and different available courses of action with your clients. Both landlords and tenants will be influenced tremendously. Individuals will look to your advice for a discharge and new start. Businesses will do the same and will also need to advise loyal employees. Creditors will receive proofs of claim and look to you for your expertise. Take this webinar and make sure you can speak fluently to both creditors and debtors. As trusted advisors, then, professionals should have a basic understanding of the bankruptcy process. This course provides a thorough review of the consumer and corporate bankruptcy practice. Participants in this webinar will gain an understanding of how consumer and corporate bankruptcy proceedings begin and end, as well as learn about key issues that affect debtor and creditor rights during bankruptcy.This webinar provides information from the perspective of both debtor and creditor. Although bankruptcy concerns the debts of the debtor, the Bankruptcy Code provides substantial protections to creditors. Creditor rights, however, vary widely depending on the status afforded the creditor under the Bankruptcy Code. Do yourself, your clients and your profit margin a favor and sign up for this invaluable webinar.
Designed For
Professionals seeking to understand the basic components of bankruptcy proceedings
Objectives
Understand the different types of bankruptcy proceedings Advise clients regarding the proof of claim process Be well versed in the eligibility requirements for consumer bankruptcies Understand the role of the automatic stay injunction
Major Subjects
Commencement of a bankruptcy proceeding Protections provided to debtors under the Bankruptcy Code Key procedural aspects of bankruptcy The automatic stay Differences between Chapters 7, 11, and 13 bankruptcy cases The bankruptcy discharge Proofs of claim Plans of reorganization Litigation that can arise during bankruptcy Creditor committees Bankruptcy trustees Avoidable preferences and fraudulent transfers Special rights afforded to landlords and secured creditors
Instructions
None

(SSAA457/26) Surgent's Guide to the AICPA Quality Management Standards
2026-06-30 12:00
Event Description
Over the past few years, the AICPA revamped the quality management standards by issuing Statement on Quality Management Standards 1, 2, and 3 (SQMS 1, SQMS 2, and SQMS 3, respectively), SSARS No. 26, and SAS 146, Quality Management for an Engagement Conducted in Accordance with Generally Accepted Auditing Standards (SAS 146). These standards, effective December 15, 2025, modernize quality management standards to reflect an increased focus on risk assessment, technology use, and the presence of outside experts on many engagements. With a risk-based approach, the standards enhance requirements for engagement quality reviews, encourage QMS monitoring, and focus on the entire system of quality control maintained by a firm. We will cover the key provisions of the standards, how to effectively implement them, and what you need to do today to prepare for the required implementation. The earlier your firm begins the transition, the better off you will be.
Designed For
Auditors in public accounting in a partner, owner, or managerial role
Objectives
Identify key provisions of SQMS 1, SQMS 2, and SQMS 3 Recall quality management provisions in SAS 146 and SSARS No. 26 Understand the role of firm leadership in establishing quality management standards Recall the requirements for engagement quality reviews
Major Subjects
Quality management standards SSARS No. 26 SAS 146 Risk assessment and risk-based approaches to quality management Audit engagement leadership Managing technology and the use of external service providers
Instructions
None

(SSAA406/26) Surgent's Audit Documentation Requirements
2026-06-30 12:00
Event Description
Audit documentation provides evidence that the audit was planned and performed in accordance with generally accepted auditing standards (GAAS) as well as applicable legal and regulatory requirements. It also serves a number of other purposes such as assisting the engagement team to plan and perform the audit, assisting members of the engagement team responsible for supervision to direct and supervise the audit work and to discharge their review responsibilities. Audit documentation enables the engagement team to demonstrate that it is accountable for its work by documenting the procedures performed, the audit evidence examined, and the conclusions reached. As noted in the auditor’s opinion “The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control. Audit documentation also supports the judgments of the auditor should a lawsuit arise where the auditor is called on to support that professional standards were followed. (Please Note: This module is part of Surgent’s Audit Skills Training: Level 1.)
Designed For
Professionals new to auditing
Objectives
Discuss the minimum documentation requirements found in professional standards Discuss tips and techniques for self-review Describe common workpaper deficiencies Explain how to prepare workpapers in proper form
Major Subjects
Proper documentation as a means of audit quality Factors impacting the nature and extent of documentation Illustrative workpapers and exercises Use of practice aids and other mechanisms as means of audit documentation Checklist for self-review of workpapers
Instructions
None

(SSAA520/26) Surgent's Latest Developments in Government and Nonprofit Accounting and Auditing
2026-06-30 12:00
Event Description
This year is indeed another year of significant change in the world of government and nonprofit accounting and auditing. Time is valuable, and it’s hard to stay current in today’s rapidly changing environment. Let us save you time and effort in staying current through this informative update course. The course materials utilize a highly illustrative and innovative format. Over 25 focused exercises are included to provide an enhanced working knowledge of the latest developments in government and nonprofit accounting and auditing.
Designed For
Auditors and industry professionals working in the government and nonprofit environment
Objectives
Keep up with the latest developments at the GAO, OMB, AICPA, GASB, and FASB Ensure that your accounting and auditing skills stay up-to-date with current requirements Be prepared for major changes on the horizon issues
Major Subjects
Developing issues related to the 2024 Yellow Book revision and the 2024 revision to the Uniform Guidance for Federal Awards Key AICPA developments affecting audits of governments and nonprofits (including SAS No. 146 on quality management) The implementation of GASB No. 101 on compensated absences GASB No. 103 addressing improvements to the financial reporting model The application of GASB No. 102 on certain risk disclosures and GASB No. 104 on disclosure of certain capital assets Key issues related to nonprofit financial reporting (e.g., presenting a measure of operations, various disclosures, etc.)
Instructions
None

(SSTE457/26) Surgent's Using ChatGPT with Excel
2026-06-30 12:00
Event Description
In this innovative course, participants will learn to combine the power of artificial intelligence with the functionality of Microsoft Excel. You will learn how to leverage ChatGPT, OpenAI’s powerful language model, to improve your Excel skills and decrease the time it takes to build spreadsheets. The course will include a quick introduction to ChatGPT, but the majority of the time will be spent using ChatGPT to create an Excel spreadsheet.
Designed For
Students, professionals, and enthusiasts seeking to leverage the potential of ChatGPT to enhance their Excel skills and productivity
Objectives
Identify opportunities to leverage ChatGPT to improve your Excel skills and productivity Use ChatGPT with Excel formulas Recall the best practices for using ChatGPT with Excel
Major Subjects
Introduction to ChatGPT and other AI (artificial intelligence) language models Discussion of best practices for using ChatGPT with Excel Use ChatGPT to create, debug, and explain formulas Use ChatGPT to learn how to use Excel features Use ChatGPT to automate repetitive tasks in Excel Use ChatGPT to easily create macros
Instructions
If you want to follow along, sign up for a free ChatGPT account prior to the course. You can sign-up here: https://openai.com/chatgpt

(SSTX442/26) Surgent's Exploring Client Advisory Services: Tax Due Dates and Penalties/Where Do I Need To File?
2026-06-30 12:00
Event Description
This course provides essential knowledge for Client Advisory Services (CAS) professionals navigating multistate taxation and managing tax deadlines. We’ll start by exploring the implications of the Wayfair decision, focusing on general rules for sales and income tax nexus across states. You’ll learn what to look for in state statutes and gain a solid foundation for filing requirements. Additionally, we’ll cover key tax due dates, how to handle missed deadlines, and potential relief options. Whether you’re new to the field or running your own practice, this course will equip you with the tools to succeed.
Designed For
Accounting and finance professionals who work with business owners on multistate tax issues, small business owners working in multiple states, and other accountants looking to serve their companies or clients in the areas of payroll services or operations
Objectives
Identify key tax due dates by entity type Recognize how late filing, late payment, and other common penalties are calculated Recall common information return due dates and applicable penalties State first time abatement relief qualifications and other common remedies State what the term nexus means and how it differs for sales tax and income tax reporting obligations Recognize economic nexus and when it applies Identify when a company has to file an income tax return or sales tax return
Major Subjects
Estimated taxes and deadlines Tax due dates for common returns and filings Potential penalties and interest Information return penalties Penalties applicable to pass-through entities Accuracy-related penalties First-time abatement (FTA) FTA eligible returns Reasonable cause Nexus: sales tax vs. income tax Sales tax nexus with state specific examples Remote work and sales tax nexus Income tax nexus with state-specific examples Remote work and income tax nexus Sales factor: throwback rules
Instructions
None

(SSTE415/26) Surgent's Data Analytics Readiness Series: Advanced Formulas- Array Formulas and DAX Formulas
2026-06-30 12:00
Event Description
This one-hour data analytics course will introduce formula arrays and DAX formulas to users in Power BI and Excel. Users will learn the skills to create and evaluate array formulas and DAX formulas. An understanding of implicit or explicit intersections and measures within the formulas will be developed. Users will apply the understanding to data and work alongside the instructor to create calculated columns in Power Pivot using DAX formulas and array formulas.This course is one in a ten-part certification series, Core Data Analytics: Excel and Power BI Skills for Accounting and Finance Professionals, by Surgent IQ.
Designed For
Accountants who want to transition to data analysis and have a basic knowledge of Excel and Excel formulas
Objectives
Understand the applicable Excel skills that will be required in making the transition to data analyst Understand the basic requirements to create array and DAX formulas using Power BI and Excel Understand how DAX formulas relate to calculated columns and how they can be created within calculated columns Apply understanding of DAX formulas to create calculated columns using Power Pivot
Major Subjects
Key to understanding array formulas is Implicit Intersection How to enter and evaluate an array formula Examples- array and DAX formulas Array formulas- Implicit Intersection Understanding DAX formulas Calculated columns and measures Evaluation context Context transition Implicit vs explicit measures Examples- DAX formulas Creating a calculated column in Power Pivot
Instructions
Install Power Pivot and Data Analysis ToolPak

(SSTX438/26) Surgent's The Complete Guide to Payroll Taxes and 1099 Issues
2026-06-30 12:00
Event Description
Employment taxes are often overlooked as an area where more planning may be effective. Payroll taxes have become an increasing burden for the average business, and IRS penalties for noncompliance have risen dramatically in recent years. 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 a comprehensive overview of federal payroll taxes, 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 what is needed to complete Forms W-2, 1099-MISC, 1099-R, and SS-8 Understand the gig economy and the payroll tax responsibilities associated with it
Major Subjects
Payroll tax requirements for wages, including wages subject to the .9 percent tax, employee benefits and reimbursements, nonqualified deferred compensation, stock options, and tips Fringe benefits issues, such as health insurance, life insurance, cafeteria plan benefits, accountable and non-accountable plans, standard mileage rates, and per diem rates Special issues — Using a common paymaster, how to file W-2s after a takeover, merger, or acquisition, and state and local tax withholding Statutory employees, independent contractors, and possible changes to Section 530 relief Penalties — Who is a responsible person? Expenses and gross-up calculations Pension issues and payroll taxes including SIMPLE plans, and Section 401(k) and pension distributions The Electronic Federal Tax Payment System (EFTPS) Forms I-9, W-9, W-2, 1099, 1099-NEC, SS-8, and 940 Understanding payroll tax responsibilities in the gig economy
Instructions
None

(SSTX500B/26) Surgent's Max the Tax: Crypto Craze
2026-06-30 12:00
Event Description
Participants must use their expertise to assist a new client who just received Letter 6173 from the IRS. The client didn’t share any crypto-related transactions or events with the tax accountant who filed the original return. It’s up to the participants to meet with the client and uncover details of the activities so an accurate, amended tax return can be completed. They must carefully ask questions to get all the relevant information, determine the proper changes to taxable income, and submit the documentation correctly to avoid an IRS response and losing the new client.
Designed For
Accounting professionals needing foundational information related to cryptocurrency
Objectives
Understand the basics of cryptocurrency Identify cryptocurrency-related issues that clients may face
Major Subjects
Introduction to cryptocurrency and key terms Chronology of cryptocurrency Virtual currency taxation Information on any updated guidance
Instructions
None

(SSOT439/26) Surgent's Recruiting and Retaining Next Gen Talent
2026-06-30 12:00
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

(SSAA524/26) Surgent's The CMA's Guide to Project Management
2026-06-30 12:00
Event Description
A significant number of projects fail to achieve their initial goals and/or are not completed within budget and their original timetable. As a team member, a CMA has a unique skill set and experiences to assist in project management. In addition to their analytical training and knowledge of budgets and controls, they typically have ongoing contacts with other professionals from a variety of backgrounds. Familiar analytical tools/techniques can be applied to managing projects. This brief program is designed to aid both experienced and less experienced participants in increasing their knowledge of, and comfort with, the steps and skills needed for success.
Designed For
Public, private, and non-profit organizations and their members – CFOs, CEOs, controllers and managers
Objectives
Understand the process of project management Provide management and organizational techniques to establish the necessary environment for success and provide examples of alternative approaches to the process Demonstrate the use of analytical tools to assist throughout the process. These tools/techniques can improve the outcome of each step from selecting a project through planning, implementing, controlling, and when necessary, modifying the project. Identify traps that frequently occur, and steps to manage through them Find references for further research
Major Subjects
Establishing a system: identifying forces that support the status quo; setting milestones and goals; the role of the CMA Necessary first steps: set a framework for the project’s activities; identify needed resources; obtain support; decide on a structure; establish a team for a specific project; identify necessary team skill sets Project evaluation: analytical tools, strategic evaluation; sources of risk Maintaining focus: monitoring and measuring results; keeping to the project’s scope Avoiding frequent traps: sunk costs; financing pitfalls; project creep; tunnel vision; failure to integrate the team’s work internally and/or the final project with the remaining organization Introduction and examples of analytical tools throughout the session: mapping; CPM; Gantt charts; benchmarking; Pareto analysis; PESTLE analysis; valuation techniques; post-completion evaluations
Instructions
None

(SSAA418/26) Surgent's Reviewing Audit Workpapers
2026-06-30 12:00
Event Description
Audit documentation provides the principal support for the independent auditor’s report. Therefore, it is important that workpapers meet professional standards. Anything less could result in peer or regulatory review deficiencies at as a worse case, lawsuits when fraud occurs at a company. The auditor is not responsible for identifying fraud. But the auditor is responsible for planning and performing the audit to obtain reasonable assurance that the financial statements are free from material misstatement due to fraud or error. Effective workpaper reviewer is an important part of meeting professional standards at the engagement level as well as the overall firm level. In addition, the workpaper review process should be used as a tool for professional development and promoting efficient audits. This module will provide the tips and tools for satisfying these important workpaper reviewer responsibilities for auditors at the in charge or newer manager levels. (Please Note: This module is part of Surgent’s Audit Skills Training: Level 3.)
Designed For
Auditors responsible for reviewing workpapers for audit quality at the in charge or newer manager level.
Objectives
Discuss the importance documentation and how it fits in the overall audit quality process Discuss tips for an efficient workpaper review process that complies with professional standards Explain the roles that the various levels in the firm play in workpaper review Describe how the workpapers should be complete, accurate, and able to stand on their own. Describe areas for the reviewer to focus on in risk assessment, internal control, substantive testing, concluding, and reporting
Major Subjects
Documentation as a means of audit quality Responsibilities of the workpaper reviewer Important tips for providing reviews notes that will promote an effective and efficient financial statement audit Appropriate review considerations at various phases of the engagement, including before and after audit report date and report release
Instructions
None

(SSTX596/26) Surgent's Weekly Expert Hour (Original Air Date: 7/15/21)
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
Advance Child Tax Credit payments 7/1/2021 Interim Final Regs on the No Surprises Act How inflation affects depreciation tax planning Preparing for inflation Tax timing issues
Instructions
None

(SSAA561/26) Surgent's Examining ASC 842, Leases: More Than Meets the Eye
2026-06-30 12:00
Event Description
Implementing ASU No. 2016-02, Leases (Topic 842) is sure to have a major impact on your balance sheet and potentially on your business as well. This course is a one-stop shop for what you need to know about the now-effective changes to the lease accounting guidance. In this course, we will review how to measure the lease liability and right-of-use asset that will now be recorded on the balance sheet for all leases. We will also tackle the tricky issues of accounting for lease modifications and other lease re-measurement events as well as address the other major provisions of ASC 842, such as disclosures and transition. We will also review the income statement treatment of lease expense for all leases for both lessees and lessors and discuss recent FASB implementation guidance. Lastly, the course will cover all recent updates to the originally issued guidance in Topic 842, including that related to discount rates.
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
Comprehend and apply the FASB’s comprehensive lease accounting guidance found in ASU No. 2016-02, Leases (Topic 842) Recall operational issues in adopting the lease accounting standard
Major Subjects
ASU No. 2016-02, Leases (Topic 842) Overall lease accounting guidance Lessor Accounting 101 Lessee Accounting 101 Detailed review of accounting by lessees and lessors Sale and leaseback transactions Operational issues Updates to the lease accounting guidance Feedback from the public company adoption of Topic 842
Instructions
None

(SSAA469/26) Surgent's ASC 606 Insights: Contract Identification and Performance Obligations
2026-06-30 12:00
Event Description
This course provides an overview of critical challenges companies encounter under ASC 606, emphasizing several key areas that can be particularly challenging for effective revenue recognition. This includes identifying valid contracts and determining performance obligations.
Designed For
Professionals interested in revenue recognition considerations under ASC 606
Objectives
Identify the criteria for contract validity under ASC 606 Recognize complexities in multiple contracts with the same customer Determine the effects of contract modifications on revenue recognition Differentiate between contract cancellations and terminations Identify distinct performance obligations within contracts under ASC 606 Recognize the criteria for determining if goods or services are separately identifiable Differentiate between bundled offerings and individual performance obligations Determine the impact of customization on performance obligations in contracts Recognize the impact of changes in customer requirements on performance obligations
Major Subjects
Types of performance obligations Bundled offerings Customizations Modifications to product specifications Requests for additional services Enforceability and payment terms
Instructions
None

(SSTX529/26) Surgent's Reducing a Business Owner Client's Exposure to Social Security and Self-Employment Taxes
2026-06-30 12:00
Event Description
Many business owner clients wish to minimize their Social Security and self-employment tax liabilities. This course provides tax practitioners with the background to understand what kinds of income constitute self-employment income and earned income. It covers strategies that can be used to reduce clients’ exposure to the self-employment tax and Social Security tax.
Designed For
Tax practitioners who advise clients with regard to their self-employment tax liability
Objectives
Determine when avoiding earned income/SE income works favorably for the client Understand how hiring a spouse and/or child helps reduce self-employment tax Differentiate between income treated as self- employment income and income that is not self-employment income
Major Subjects
Section 1402(a)(1) exclusions from the definition of self-employment income Application of the SE tax to members of limited liability companies Taking a self-employed owner’s health insurance deductions against self-employment tax How using the S corporation and the MMLLC treated as a partnership can help reduce an individual’s exposure to self-employment tax How hiring a spouse and/or child helps reduce self-employment tax Differentiating between income treated as self- employment income and income that is not self-employment income
Instructions
None

(SSTX431/26) Surgent's Succession Planning for the Small Business Owner: Finding the Exit Ramp
2026-06-30 12:00
Event Description
The life cycle of the small business can be summed up in three segments: 1) starting the business; 2) operating the business; and 3) getting out of the business. This course focuses on getting out of the business. The most elusive element of owning a small business can be finding the proper exit strategy. This course is designed to provide the business consulting practitioner with tools and concepts to advise the small business owner and assist them in developing the right exit strategy. The course covers exit strategies related to third-party sales and succession planning within a family.
Designed For
Practitioners with small business clients that will eventually sell that business to third parties or family members that need advice regarding exiting the business
Objectives
Understand the process of selling a business from finding a buyer to completing the sale Understand how business brokers operate and the fees that they charge Discuss the difference between selling the business and leaving the business: the transition period Protect the seller’s interest in a seller-financed sale Understand how estate planning and family succession of a business interact Understand the use of discounts in transfers of ownership interests to family members Discuss when to turn over operations while maintaining control of a family business: drawing distributions from the business for retirement and receiving a step-up in basis at death Understand various structuring options for family business succession
Major Subjects
How to find unrelated buyers of a business Maintaining control of the business succession process Turning over the reins to family members: when to give up control Finding the right team to sell a business Options for selling a business to an unrelated party Options for selling a business to family members Options for selling a business to employees Overcoming the emotional attachment to a business Selling to family members for a life annuity Using family partnerships and trusts to transfer a business
Instructions
None

(SSAA548/26) Surgent's Monthly Accounting Update Series (Original Air Date: 4/27/21)
2026-06-30 12:00
Event Description
The one constant in life is change. This is true in the A&A world as well. 2021 will continue to challenge the accounting profession in many areas, including accounting for the impact of the COVID-19 pandemic, working in a virtual environment, and implementing new AICPA and FASB pronouncements. In this monthly series, we will explore the hot topics and current events that are driving financial accounting today, such as auditing and SSARS standards implementation and getting ready for ASC 842 implementation. Through detailed discussion of new standards and commentary from relevant industry experts, this monthly update will keep you up to date on what you need to know in the accounting world.So, whether your area of specialty is employee benefit plans, leases, not-for-profit and governmental accounting, or something else, this monthly hour will give you what you need to know to do your job as effectively as possible.
Designed For
Accounting and auditing practitioners at all levels desiring to remain up to date on recent pronouncements and other standard setters’ activities
Objectives
Identify new standard-setting activities by the FASB and AICPA Review relevant guidance in COVID-19-related accounting topics Recall strategies for working effectively and complying with professional standards in a changing work environment Identify key success factors for the upcoming busy season
Major Subjects
New professional standards issued by the FASB and AICPA Guidance on likely COVID-19-related accounting issues that you are likely to face Insights on best practices in managing new working environments Other topics of importance for all accounting practitioners
Instructions
None

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

(SSTX675/26) Surgent's Weekly Expert Hour (Original Air Date: 11/21/24)
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
Overview of Form 3520 Year-end tax planning ideas Revenue Procedure 2024-31: IRS guidance for the Energy Efficient Home Improvement Credit
Instructions
None

(SSTX655/26) Surgent's Weekly Expert Hour (Original Air Date: 6/27/24)
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
Income & IRMAA: mitigating Social Security benefit erosion Connelly vs. IRS court case discussion FinCEN Updates
Instructions
None

(SSTX536/26) Surgent's Understanding S Corporation Taxation: Compensation Issues and Entity-Level Taxes
2026-06-30 12:00
Event Description
Even though they have been around for several years, the tax laws pertaining to S corporations remain some of the more difficult areas of the Internal Revenue Code. In this course, we will examine how S corporations break away from the normal tax rules for flow-through entities. We will explore which employee benefits are disallowed for S corporation shareholders, as well as which taxes are assessed at the entity level. Finally, we will discuss how state level taxation may have changed permanently with the addition of PTE elections.
Designed For
Tax and financial advisors with clients who have formed S corporations
Objectives
Recognize the factors to consider when evaluating the reasonableness of S corporation shareholder compensation Recall which fringe benefits will result in additional W-2 income for S corporation shareholders Calculate the built-in gains tax and excess passive income tax Identify the federal income tax implications of a PTE election at the state level
Major Subjects
Reasonable compensation Fringe benefits for S corporation shareholders Built-in gains tax Excess passive income tax Notice 2020-75: PTE elections
Instructions
None

(SSTX471/26) Surgent's Individual and Financial-Planning Tax Camp
2026-06-30 12:00
Event Description
Each year brings its own set of tax planning challenges, and this year is no exception. This course aims to arm tax planners with planning strategies and ideas that all clients, but in particular, wealthy clients, middle-income clients, and closely held business owners need to consider right now to take advantage of present opportunities and plan for future tax advantages. Learn strategies that can really have an impact on client lives, while also bringing value to you and your firm. This material is continuously updated for recent legislation impacting individual taxpayers.
Designed For
Those involved in tax planning for individuals, including those who may be partners or shareholders
Objectives
Mine a tax return for tax planning with a client Understand the planning implications of the current environment Determine the best tax strategies for retirement Understand tax planning for the middle-income client
Major Subjects
Understanding the environment: what’s new, what’s expired or expiring, and what’s likely to change in light of the new Trump administration and Republican Congress Reading a tax return for developing client-specific tax strategies Changes to the lifetime estate tax exemption considering proposed regulations The net investment income tax: planning for compliance Family income-splitting strategies that need to be considered Income tax issues: impact on timing of other income Selling a principal residence Two principal residences at the same time Use of life insurance to protect families: Whole Life Insurance, Term Life Insurance, Universal Life Insurance, and Variable Life Insurance Using Roth IRAs and Roth contribution programs to best advantage Conversions: do they still make sense? Taking distributions: matching timing to client requirements Qualified plan contributions to reduce current income and Social Security tax: implications for business owners and self-employed Social Security – the latest on the looming solvency crisis Incentive Stock Options and Employee Stock Purchase Plan considerations What to do about itemized deductions Trans-generational planning: conversions, income, and gain-splitting Tax benefits of HSAs and other tax-advantaged accounts Identifying tax opportunities: reviewing the prior-year return to develop a plan for the future Planning for middle-income taxpayers: financial planning for the young, the working, and those approaching or in retirement Best financial planning ideas for young people
Instructions
None

(SSOT444/26) Surgent's Controller/CFO Update: Hot Topics Facing Today's Financial Professional
2026-06-30 12:00
Event Description
In today’s rapidly changing world, finance professionals are required to wear many hats and are often the keys to the success of the organization. On one hand, they need to be abreast of the latest proven financial skills for making the best decisions, and on the other hand they need the best skills to motivate, manage, and lead people. Being pigeon-holed into one area or another is neither good for career building nor good for the organization. We’ll cover the latest issues that all CFOs and controllers need to know about and provide how-to guidance to allow for immediate use in their organizations.
Designed For
CFOs, controllers, and finance professionals
Objectives
Understand the current issues and latest trends impacting CFOs, controllers, and finance professionals Understand how domestic and global economic conditions could impact an organization Apply what we have learned from recent economic and political changes to have a positive impact on an organization Be familiar with the results of the case studies and exercises that reinforce key learning points throughout the course
Major Subjects
Economic update Leadership and management changes as a result of the pandemic Managing for productivity Metrics and benchmarking Social media’s place in our organizations
Instructions
None

(SSTX530/26) Surgent's Real Estate for Accounting and Finance Professionals
2026-06-30 12:00
Event Description
Explore the intricacies of federal income taxation as it intertwines with rental real estate activities. This course delves into the calculation of rental income, understanding the nuances of deductions, and unraveling the complexities of passive activity loss rules. Whether it’s mastering Schedule E or understanding Congress’ intent behind tax laws, professionals will leave with an enriched understanding.
Designed For
Accounting and finance professionals seeking a comprehensive understanding of the intersections between rental real estate and federal income taxation
Objectives
Effectively compute rental income and expenses Decode the implications of renting out vacation homes Navigate different tax forms including Schedule E and Schedule A Unravel the complexities of passive activity loss rules and their foundational reasoning Differentiate between active and material participation Understand the nuances in grouping passive activities for tax purposes Navigate the primary limitations on deductibility of passive losses Dive into the influence of at-risk rules on deductions and taxable income Recognize when and how real estate activities are classified as active businesses Identify scenarios for applying individual investor exceptions in passive activity loss rules Analyze Section 199A QBI deduction and safe harbor rules for real estate professionals
Major Subjects
Rental income and expense calculation and reporting Deciphering Schedule E (Form 1040) Nuances of vacation home rules Passive activity loss rules: foundations and implications Active vs. material participation in rental activities Tax reporting: how to group passive activities Limitations on passive losses: at-risk rules and deductions Classifying rental real estate activities Navigating exceptions in rental real estate taxation
Instructions
None

(SSTX574/26) Surgent's Understanding How the IRS Rewards Whistleblowers
2026-06-30 12:00
Event Description
In 2006, Congress passed the Tax Relief and Health Care Act. Prior to the Act’s passage, rewards to individuals who provided information to the IRS regarding tax fraud were capped at $10 million. The Tax Relief and Health Care Act authorized the IRS to create a Whistleblower Office dedicated to investigating, processing and recovering claims concerning the underpayment of taxes. Under the IRS’ new program, whistleblowers may recover 15 to 30 percent of the amount collected provided the taxes and amounts in dispute exceed $2 million. If the whistleblower’s claim does not meet these criteria, the IRS may still consider granting an award under its pre-2006 Tax Relief Act discretionary authority. Given the rapid growth of this program, practitioners should have a basic understanding of the procedure and content for IRS Whistleblower claims, both from the perspective of a claimant’s potential to recover and a taxpayer’s exposure to liability.
Designed For
Accounting and Finance Professionals who need to understand various whistleblower programs under federal law
Objectives
Understand how to submit a good whistleblower claim that satisfies IRS criteria Understand the process by which the IRS reviews and pursues whistleblower claims Learn about large recoveries by IRS whistleblowers Understand non-IRS whistleblower claim programs including claims arising under the False Claims Act, Sarbanes-Oxley and Dodd-Frank
Major Subjects
Overview of the law that authorizes the IRS to reward whistleblowers who submit information leading to recovery Review of the whistleblower claim process Criteria for eligible claims Case studies of significant claim recoveries paid by the IRS to whistleblowers Issues underlying whether a practitioner should ever act as the whistleblower Addressing delays inherent in the whistleblower claim process The structure and role of the Whistleblower Office Best practices for the submission of a good whistleblower claim Working with other governmental divisions in processing whistleblower claims A brief overview of other, non-IRS whistleblower claims
Instructions
None

(SSMG425/26) Surgent's Project Management: Tips, Tricks, and Traps
2026-06-30 12:00
Event Description
Recent economic, societal, and political changes have shown us the need for numerous projects and the need to manage those projects in a unique way. Project management is a way of thinking highly recognized and practiced by large organizations, but often neglected by the smallest companies and entrepreneurs. This course quickly discusses the basics of project management thought and practice and then spends the majority of the time exploring some of the greatest mistakes that can be made, the ways to avoid them, and some of the tricks that have been introduced into the discipline. In the program we will explore some of the specific types of project management as well as some of the available software programs to make the task of project management easier.
Designed For
CFOs, controllers, and finance professionals
Objectives
Understand the importance of project management in parts of the financial function See how project management can help an individual executive better organize the department Review different types of project management and see which one or ones might be best for the department and organization Explore some of the project management software suited for the small to medium size enterprise
Major Subjects
Contrasting project management with operations management Reviewing organizational culture and how it applies to project management The various types of project management including Agile, Scrum, Waterfall, Critical path, and others Looking at risk management software and its application in different types of project management Managing and leading project management stakeholders
Instructions
None
