(LIOT09/26) Leadership Resilience
2026-03-27 08:30 - 09:20 (America/Detroit)
Event Description
In a profession defined by rapid change, increasing complexity, and constant demands, resilience is no longer optional—it’s a differentiator. This session gives CPAs a practical, actionable framework to strengthen personal resilience, deepen professional relationships, expand support networks, and lead teams through uncertainty with confidence. Participants will learn how to turn challenges into opportunities, make clearer decisions under pressure, foster healthier work environments, and leverage self-care and self-awareness as tools for long-term effectiveness.

Designed For

CPAs in supervisory, management, or leadership roles
Emerging leaders preparing for expanded responsibility
Firm administrators, HR leaders, and team leads
Professionals responsible for culture, engagement, and team performance

Objectives
• Define resilience and explain its importance to CPA leadership roles. • Build and leverage strong professional relationships that support collaboration and well being. • Strengthen support networks across teams, firms, and professional communities. • Foster a positive work environment that promotes engagement, trust, and shared accountability. • Innovate through critical thinking when approaching obstacles, change, or uncertainty. • Hone decision making skills to act with clarity and confidence under pressure. • Help others become more resilient by coaching, modeling behaviors, and providing structured support. • Maximize self awareness to understand personal triggers, strengths, and blind spots. • Turn challenges into opportunities by reframing setbacks as strategic growth moments. • Apply self care practices that enhance leadership stamina, emotional balance, and overall effectiveness.
Major Subjects

Understanding and Defining Leadership Resilience
Building and Leveraging Strong Professional Relationships
Strengthening Personal and Organizational Support Networks
Fostering a Positive, Inclusive, and High-Trust Work Environment
Innovating Through Critical Thinking in High-Pressure Situations
Improving Decision-Making for Clarity and Confidence
Coaching and Supporting Others to Build Their Own Resilience
Maximizing Self-Awareness for Better Leadership Outcomes
Turning Professional Challenges into Opportunities for Growth
Using Self-Care Practices to Achieve Long-Term Effectiveness

(LITX57/26) Tax Talks with Bill: Last-Minute Filing Tips - The Home Stretch
2026-04-07 12:00 - 12:50
Event Description
Perfect for tax pros facing crunch time. This session provides final reminders and best practices.

Enrolled Agent Approved
Designed For
Tax preparers
Objectives

To identify issues that may arise at the last minute and procedures not to overlook at the last minute.
Review final filing checklists and avoid last minute errors.
Discuss extensions and their implications.

Major Subjects

Issues to address or avoid at the last minute

(LIOT10/26) Succession Planning
2026-04-24 08:30 - 09:20
Event Description
Strong organizations don’t leave the future to chance—they build it intentionally. This session gives CPA leaders a practical, transparent, and confidence-building approach to succession planning. Learn how to identify high-potential successors, design a development “curriculum” that accelerates readiness, communicate your plans without signaling premature departure, and strengthen buy-in from rising leaders. Walk away with the tools to position future successors for long-term success while protecting continuity, culture, and client relationships.

Designed For

Managing Partners & Firm Leaders
CFOs, COOs, Controllers, and Senior Managers
Team leads responsible for staff development or strategic planning
Leaders preparing for eventual transition or building firm bench strength

Objectives
• Identify future successors by assessing capability, leadership behaviors, and long term firm needs. • Craft a succession “curriculum” that builds competence through structured learning, shadowing, and staged responsibility. • Communicate succession plans in a way that reassures teams and clients that you are not immediately leaving the organization. • Work closely with successors to accelerate their buy in, confidence, and readiness for advanced roles. • Position future successors for higher level success by developing strategic thinking, emotional intelligence, and firm wide visibility.
Major Subjects

Identifying Future Successors
Crafting a Structured Succession “Curriculum”
Communicating Succession Without Signaling Immediate Departure
Collaborating With Successors to Accelerate Commitment & Buy-In
Setting Up Successors for High-Level Future Success
Protecting Culture, Continuity, and Client Confidence
Leadership Behaviors That Smooth the Transition Timeline

(CN4113/26) Spring Splash Accounting Conference
2026-05-21 08:00 - 2026-05-22 16:45 | Hyatt Regency Greenville, 220 N Main St, Greenville, SC, United States
Event Description
Spring Splash, one of SCACPA’s 2 conferences, features sessions along 5 different tracks over 2 days. Tracks include Tax, Accounting & Auditing, Industry, and Non-Profit/Government. Spring Splash is a large, in-person gathering of CPAs in the state. It also features the New CPA Oath Ceremony, prime networking opportunities, and a variety of exhibitors to solve your business needs.

(LIAA29/26) Common Yellow Book & Single Audit Deficiencies
2026-05-26 13:00 - 16:30
Event Description
Yellow Book and Single Audit engagements are considered must-select engagements for peer review. This course will review the common deficiencies noted by peer reviewers and federal agencies. We’ll focus on the requirements of Yellow Book independence, CPE, and reporting. We will also review deficiencies related to internal controls over compliance, compliance testing, and major program determination for Single Audits. We’ll close the course with a look at the deficiencies often identified in COVID-related funds.
Objectives
Upon completing this course, learners will be able to:

Identify common deficiencies in Yellow Book Engagements
Recall the independence requirements in Yellow Book
Identify common single audit deficiencies
Recall common deficiencies found related to COVID-19 funding

(LITX58/26) Tax Talks with Bill: Tax Planning for Small Business Owners
2026-05-27 12:00 - 12:50
Event Description
Mid year tax planning ideas for small businesses

Enrolled Agent Approved
Designed For
Tax practitioners
Objectives

To identify issues you can discuss with your small business clients during the summer months

(LIAA30/26) What's Going on at the FASB
2026-05-28 13:00 - 15:30
Event Description
Although the pace of FASB’s standard-setting has slowed, the changes that have been issued can significantly impact organizations across sectors. This course begins with an overview of the standards effective in 2026 for public, private, and nonprofit organizations. We’ll then explore what’s on the horizon, including standards effective after 2026, key exposure drafts, and ongoing FASB projects. Equip yourself with the insights you need to stay informed and up-to-date in financial reporting.
Objectives
Upon completing this course, a learner will be able to:

Recognize the impact of Accounting Standards Updates effective in 2026 on financial reporting
Identify changes to financial reporting effective after 2026
Recognize proposed changes to GAAP

(LITX59/26) Keeping Up with the Tax Code - 2nd Quarter Federal Tax Update for Individuals
2026-06-04 13:00 - 16:30
Event Description
Being a tax practitioner over the last few years has been tough! The tax landscape is constantly changing and this shows no signs of slowing down! Now more than ever, you need more than just new code sections hurled your way. You need to have a reliable way to stay on top of not only new tax legislation, but also know about areas of focus from the IRS, emerging topics, and current industry thinking on important issues. In our quarterly federal tax update series, we will be addressing not only new regulations, but also hard to navigate areas for practitioners. In June 2026, through discussion and easy to follow examples, we will help you to stay current and be ready to tackle the most pressing client questions throughout the year – not just at the end of the year!

Enrolled Agent Approved
Objectives

Identify new federal tax legislation and clarifications to existing laws
State areas of focus from the IRS
Recall difficult to navigate areas for tax practitioners
Recognize potential client questions about tax law updates and changes

(LIAA31/26) What's Changing in Accounting and Auditing for Government Entities
2026-06-09 08:30 - 12:00
Event Description
This course provides a comprehensive overview of key changes affecting governmental financial reporting and Single Audit engagements. We’ll begin by examining the impact of GASB Statements 101-104 on financial reporting, followed by a detailed review of updates to the 2024 Uniform Guidance and the 2025 Compliance Supplement. Finally, we’ll explore emerging developments and other critical factors shaping Single Audits. Stay ahead of the curve with insights to help you adapt to these evolving standards.
Objectives
Upon completing this course, a learner will be able to:

Recognize the impact of GASB 101 on accounting for compensated absences
Recall changes to the financial reporting model
Identify changes to disclosure requirements for certain assets and risks
Recognize proposed changes to governmental GAAP
Identify changes to single audits as a result of the 2025 Compliance Supplement
Recognize the impact of the 2024 Uniform Guidance on Single Audits
Identify the key findings in GAO’s Improper Payments: Information on Agencies’ Fiscal Year 2023 Estimates report (GAO-24-106927)
Recognize the requirements of the FDTA
Identify the impact of the DOE’s Related Party Disclosure Requirements on education audits
Identify the strategies recommended to fight fraud from the AICPA’s Government Performance and Accountability Committee’s Detecting Government Fraud report

(LIAA32/26) Not-for-Profit Accounting & Auditing Update
2026-06-11 13:00 - 16:20
Event Description
This course provides a comprehensive update on the key developments impacting not-for-profit (NFP) accounting and auditing in 2025. While the FASB hasn’t recently issued NFP-specific standards, several Accounting Standard Updates (ASUs) will significantly affect nonprofit organizations. We’ll review these changes and their implications. We also explore the growing relevance of programmatic investments and their interplay with the Current Expected Credit Losses (CECL) standard, and examine the IFR4NPO initiative, a global project aimed at establishing universal financial reporting standards for nonprofits. On the auditing side, we’ll delve into the impact of the new quality management standards, impacting firms that provide attestation services, including compilations and reviews for nonprofits. This session will equip you with the insights needed to navigate these changes and stay compliant.
Objectives
Upon completing this course, a learner will be able to:

Identify elements of the proposed IFR4NPO standards
Recall the impact of recent standard setting on programmatic investments
Recognize the impact of recent ASUs on nonprofit financial reporting
Recall the components of quality management in the 2024 Yellow Book

(LITX60/26) Tax Talks with Bill: Summertime and the Tax Planning is Easy
2026-06-17 12:00 - 12:50
Event Description
What tax pointers can you you’re your clients at a mid year meeting or follow up call?
Mid-year tax planning strategies for individuals and businesses.

Enrolled Agent Approved
Designed For
Tax practitioners
Objectives

To identify tax topics you can discuss you’re your clients at a time that is not ‘busy season’.
Discuss estimated tax payment strategies.
Explore how life events impact tax planning.

Major Subjects

Overview of tax tips you can discuss you’re your clients during a mid year meeting or telephone call

(LIAA33/26) What's Going on at the GASB
2026-06-18 08:30 - 10:10
Event Description
Stay up to date with the latest from the Governmental Accounting Standards Board (GASB) in this comprehensive 2025 update. This course will begin with a review of recently issued standards, including compensated absences, asset disclosures, risk and uncertainty disclosures, and financial reporting model improvements. Next, we’ll dive into the exposure drafts and ongoing projects covering the latest on agenda projects. Whether you’re in government accounting or involved in governmental audits, this course ensures you’re in the know about all things GASB, preparing you for the changes and developments shaping the future of governmental financial reporting.
Objectives
Upon completing this course, a learner will be able to:

Recognize the impact of GASB 101 on accounting for compensated absences
Recall changes to the financial reporting model
Identify changes to disclosure requirements for certain assets and risks
Recognize proposed changes to governmental GAAP

(LITX61/26) Keeping Up with the Tax Code - 2nd Quarter Federal Tax Update for Businesses
2026-06-23 13:00 - 16:30

(LIOT11/26) Conflict Management & Handling Objections
2026-06-26 08:30 - 09:20
Event Description
Conflict is inevitable—but unresolved conflict costs time, trust, productivity, and morale. This practical session gives CPA leaders the tools to analyze difficult situations objectively, choose the right conflict-resolution strategy, and communicate tough messages with confidence and professionalism. You’ll also learn how to de-escalate clashes between two strong-minded leaders, craft clear plans for difficult conversations, and respond calmly and effectively to objections. Participants will leave with a repeatable framework for navigating workplace tension and turning conflict into collaboration.

Designed For

Partners, managers, supervisors, and emerging leaders
Anyone responsible for team performance, culture, or staff development
Leaders who want a structured method for handling conflict quickly and professionally

Objectives
• Apply five proven resolution strategies when embroiled in conflict. • Resolve workplace conflicts between two quarreling leaders using structured mediation and neutral facilitation. • Thoroughly analyze a difficult situation by separating facts, emotions, and assumptions. • Craft an effective strategy for approaching tough conversations with clarity and intention. • Deliver difficult messages with confidence while maintaining professionalism and trust. • Handle objections effectively by staying composed, listening actively, and redirecting toward solutions.
Major Subjects

Five Key Resolution Strategies for Modern Workplaces
Mediating Conflicts Between Two Quarreling Leaders
Diagnosing the Real Problem: How to Analyze Any Difficult Situation
Planning & Crafting a Strategy for High-Stakes Conversations
Delivering Tough Messages with Calm, Clarity & Confidence
Handling Objections Without Escalation or Emotion
Moving Conflict Toward Collaboration and Lasting Agreement

(SSAA568/26) Surgent's Preparation and Compilation Engagements Under the SSARS
2026-06-30 12:00
Event Description
Be the go-to person on financial statement compilation and preparation engagements. Specifically designed for those performing preparation and compilation engagements, this course will provide you with a hands-on application for performing preparation and compilation engagements under AR-C Section 70 and 80, respectively. You will learn the ins and outs of relevant sections of the SSARS related to preparation and compilation engagements with a focus on how recently issued updates to SSARS No. 21 impact these engagements. More importantly, you will be provided practical examples and illustrations to help you effectively and efficiently perform those engagements, including a detailed discussion of the reporting requirements under AR-C 80 related to compilation engagement. Lastly, the course will review recent peer review feedback on these types of engagements, highlighting areas where you can improve engagement quality.
Designed For
Accounting practitioners and their staff performing and managing preparation and compilation engagement services
Objectives
Understand and apply relevant sections of SSARS No. 21, Clarification and Recodification Be familiar with guidance impacting preparation and compilation engagements which is contained in SSARS Nos. 22, 23 and 24 Be familiar with preparation and compilation work program examples Be aware of the most recent reports and other required communications Keep abreast of relevant ARSC agenda items and projects Utilize hands-on examples and illustrations to increase your overall understanding and application of the material
Major Subjects
Relevant sections of SSARS No. 21, Clarification and Recodification Updates to SSARS No. 21 guidance due to issuance of SSARS Nos. 22, 23 and 24 Proposed changes to the SSARS guidance Comprehensive sample engagement work programs for preparation and compilation engagements Prescribed form, specified line item, pro forma, and other engagement variations Complete illustrations of relevant engagement letters, reporting and other required communications for preparation and compilation engagements SSARS No. 21 implementation issues and peer review feedback
Instructions
None

(SSAA462/26) Surgent's Adapting to Today's Changing Accounting Landscape
2026-06-30 12:00
Event Description
The field of accounting is undergoing rapid evolution in response to a complex interplay of technological advancements, regulatory reforms, economic fluctuations, and shifting societal dynamics. In this course, we will explore the major challenges and opportunities currently facing accountants, and we will equip you with the knowledge and skills needed to excel in this dynamic environment.
Designed For
Accounting and finance professionals interested in understanding the challenges and opportunities facing the accounting profession
Objectives
Understand the key factors shaping the accounting profession today Analyze the challenges and opportunities arising from technological advancements Explore the evolving expectations of clients and stakeholders Navigate the regulatory landscape and adapt to ongoing changes Develop a well-rounded skillset to thrive as a modern accountant
Major Subjects
Evolving accounting landscape Data complexity in accounting and tax Value-added billing Artificial Intelligence Shifting client expectations Navigating regulatory uncertainty The impact of accountants on society Embracing change and innovation Pipeline challenges
Instructions
None

(SSAA504/26) Surgent's Fraud 101: Understanding Basic Fraud Schemes
2026-06-30 12:00
Event Description
This course will discuss common fraud schemes found in business transactions. The course also includes a conversation with Nathan Mueller, a reformed white-collar offender who committed financial statement fraud from a large financial institution.This is the first of five 2-hour courses in Surgent’s Fraud Certificate Program. This program includes a combination of lectures, animated videos, and live interviews with white-collar offenders and whistle-blowers. Each course is designed to be engaging and informative and will enhance your understanding of fraud.
Designed For
Professionals who want to understand common fraud schemes and red flags commonly missed
Objectives
Be familiar with various types of embezzlement and financial statement fraud schemes Recognize and identify red flags that are often missed
Major Subjects
Common embezzlement schemes Common financial statement fraud schemes Commonly missed red flags
Instructions
None

(SSAA581/26) Surgent's Revenue Recognition - U.S. GAAP vs. IFRS
2026-06-30 12:00
Event Description
This course provides an overview of the similarities and key differences between the revenue recognition standards issued by the FASB (ASC Topic 606) and the IASB (IFRS 15). While these standards are materially similar as the regulators worked jointly to issue the new converged standards, there are notable differences that are good to understand. However, this course is not intended to provide an exhaustive discussion of these differences.
Designed For
Accounting professionals
Objectives
List the key steps in the revenue recognition model Recognize the applicable U.S. GAAP and IFRS standard with respect to revenue recognition Identify some of the key differences between ASC Topic 606 and IFRS 15
Major Subjects
Key principles of Revenue Recognition Performance obligations in the Contract Noncash considerations Presentation of sales taxes Impairment reversal of capitalized contract costs Interim disclosures
Instructions
None

(SSAA562/26) 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

(SSTX550/26) Surgent's Maximizing Your Social Security Benefits
2026-06-30 12:00
Event Description
The leading edge of the baby boomer generation has already reached retirement age. Financial and tax planners can expect increased demand for strategies that dovetail Social Security with other retirement and estate planning objectives. This course provides tax and financial planning professionals with both the background information on the Social Security system and the strategies clients will need in dealing with Social Security, and the myriad other related retirement planning issues.
Designed For
Practitioners who have clients contemplating receipt of Social Security
Objectives
Identify who is entitled to retirement benefits and in what amounts Summarize the factors one must consider in determining when to take benefits Discuss the taxation of Social Security benefits and how this impacts other income tax planning Identify and describe the potential effects of retirement and estate planning strategies
Major Subjects
Retirement benefits: What the amount of benefits is in various circumstances Spousal benefits: Should a spouse return to work? What benefits does a spouse have and when and how do they relate to benefits decisions by the client? Claiming Social Security: Advantages and disadvantages at ages 62, full retirement age, and 70 Planning: What clients approaching retirement age should consider now with respect to benefits for them, their spouses, and their children Coordinating benefits: Should you take Social Security first and higher-balance IRA distributions later, or take IRA balances first and enhanced Social Security benefits later?
Instructions
None

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

(SSTX516/26) Surgent's Preparing Individual Tax Returns for New Staff and Paraprofessionals
2026-06-30 12:00
Event Description
The objective of this course is to train new staff accountants, data processing employees, paraprofessionals, and bookkeepers to prepare a moderately complex federal individual income tax return (Form 1040). Over the years, thousands of new staff have received practical, hands-on experience to become familiar with tax forms. This course covers the latest tax law changes, making it essential for your new staff.
Designed For
New staff and paraprofessionals who prepare individual returns
Objectives
Learn complicated issues of filing status and dependency exemptions Learn about Schedules A, B, C, D, E, and SE; Forms 8867, 4797, and 4562; passive rules and more Complete comprehensive problems related to Schedules A, C, and D; QBI, 4797, 6251, and more, all with “filled-in” forms Learn about IRA contributions, self-employed retirement plans, child-care credits, and the adoption tax credit
Major Subjects
Comprehensive coverage of the Inflation Reduction Act of 2022 and The SECURE Act 2.0 Preparation of various Form 1040 individual tax returns and schedules; provided answers include filled-in forms Coverage of Form 7203 Coverage of Section 199A qualified business income, its calculation, limitations, and examples Dividends and interest Ordinary, return of capital, and capital gain distribution dividends; tax-exempt interest, original issue discount, etc. Security transactions From Form 1099-B to Form 8949 to Schedule D, plus mutual fund sales and related basis issues Self-employed person issues Schedule C deductions including depreciation Sale and exchange of property Understanding Form 4797 and depreciation recapture; capital gains A working understanding of passive losses How to handle rental property and how the passive loss rules flow to the tax forms Itemized deductions – A thorough understanding of what’s deductible and what’s not Interest deductions – Limitations and timing problems Charitable contributions substituting for taxes, IRS says – No! Retirement contributions and education credits and deductions Tax computations The Kiddie Tax, AMT, regular tax, tax credits Individual problems illustrated by form preparation for various items, with numerous practice tips Impact of recent legislation and forms changes on the 1040
Instructions
None

(SSAA543/26) Surgent's Accounting for Software - Internal Use and External Sales
2026-06-30 12:00
Event Description
This course provides an overview of the accounting for software, including both internal-use software as well as software that will be sold to third parties. The accounting, reporting, and disclosure requirements related to software depends on the nature of the software, and whether it will be used internally by an entity or will be marketed to its customers. For internal-use software, the guidance is prescribed by ASC Topic 350-40. On the other hand, the guidance related to software to be marketed and sold is prescribed by ASC Topic 985-20.
Designed For
Financial practitioners who want an overview of the accounting for software, including both internal-use software as well as software that will be sold to third parties
Objectives
Distinguish between software that is considered internal-use;and not considered internal-use Recognize how implementation costs are accounted for in various stages of software development Identify when capitalization and amortization should commence Recognize how implementation costs of hosting arrangements are accounted for differently
Major Subjects
The accounting, reporting, and disclosure requirement;related to software Internal-use software arrangements Cloud and non-cloud based arrangements Software for resale Software sold to third parties ASC Topic 350-40 ASC Topic 985-20
Instructions
None

(SSTX558/26) Surgent's Going Out on Your Own: Entity Types and Accounting Methods
2026-06-30 12:00
Event Description
Starting a business is tough! There are lots of decisions to be made and things to think about. You may feel like you have a great idea. You have done your marketing research, developed a prototype, and even looked at locations for your new office. Then it dawns on you.. What type of entity do I need to be? Is there really an advantage to choosing one entity type over the other? In this class, we will dig into the differences between entity types – from taxes to liability. We will also look at the advantages and disadvantages of different methods of accounting. Whether you are a small business owner looking to start something new or a practitioner looking to expand your client advisory services, this course is the one for you!
Designed For
Small business owners, CPAs, and financial advisors who want to understand the advantages and disadvantages of different entity types and accounting methods
Objectives
Identify differences in how business entity types are taxed for income tax purposes Recognize how personal financial planning for a business owner is related to financial planning for a flow-through entity business Identify how S-Corporations are taxed for self-employment tax purposes Recognize double-taxation and when it applies Identify when a transaction should be recorded on the accounting records under the cash method Recognize when income is recognized and an expense must be accrued on the accounting records under the accrual method Identify what account should not appear on the financial records if the accrual method is being used
Major Subjects
Financial planning pyramid What to consider when picking an entity Single member LLC vs. sole proprietorship Corporations S vs. C Double taxation
Instructions
None

(SSAA527/26) Surgent's Goodwill Impairment - An Essential Guide
2026-06-30 12:00
Event Description
This course provides an overview of goodwill impairment testing. This course focuses on topics such as the initial recognition of goodwill and subsequent measurement requirements including the accounting alternative allowed for certain eligible entities. This course also addresses the disclosure requirements for goodwill.
Designed For
Accounting professionals
Objectives
Identify the recognition requirements related to goodwill Recognize overall characteristics of goodwill impairment testing Differentiate between the qualitative and quantitative test of goodwill impairment Identify key characteristics of the accounting alternative for goodwill List the key disclosure requirements for goodwill and goodwill impairment losses
Major Subjects
Initial recognition of goodwill Subsequent measurement requirements including the accounting alternative allowed for certain eligible entities Disclosure requirements for goodwill
Instructions
None

(SSAA467/26) Surgent's A Complete Guide to the Yellow Book
2026-06-30 12:00
Event Description
If you work with governments and not-for-profits, a thorough understanding of the Yellow Book is essential. This course will equip you with a comprehensive knowledge of the Yellow Book requirements and increase your confidence and proficiency in performing Yellow Book audits. The course materials utilize a highly illustrative and innovative format including over 20 focused exercises on key practice issues.
Designed For
Auditors performing Yellow Book engagements
Objectives
Thoroughly understand the requirements of the Yellow Book and how they relate to the AICPA and single audit requirements Excel in the Yellow Book auditing arena Save time and stress on Yellow Book engagements via in-depth knowledge of the requirements
Major Subjects
When is the auditor required to follow the Yellow Book (aka Government Auditing Standards or GAGAS)? How the Yellow Book requirements relate to generally accepted auditing standards and the single audit requirements The different types of Yellow Book audit and attestation engagements that auditors may be called upon to perform The Yellow Book standards related to the qualifications of the auditor (i.e., requirements related to independence, CPE, peer review, and more) The Yellow Book requirements related to the performance of and reporting on a financial audit The Yellow Book requirements related to attestation engagements (i.e., examinations, reviews, and agreed-upon procedures engagements) and performance audits
Instructions
None

(SSOT411/26) Surgent's Business Law for Small Business Owners
2026-06-30 12:00
Event Description
One of the most intimidating aspects of going into business for yourself is compliance. Tax, employment, and regulatory laws are difficult to navigate, so it often falls on the CPA to know the basics in these areas to help their clients avoid costly litigation. In this course, we will cover basic compliance areas for small business owners. We will look at the main elements of a contract, taxation of entity types, worker classification, property law, and many of the other areas that are often overwhelming for small business owners. By being able to speak to these issues, practitioners will be able to add value and help their small business owner clients grow and thrive.
Designed For
All practitioners and controllers who want a better understanding of how the law can impact their practice and their clients
Objectives
Identify the most common legal issues arising in the business context Recognize the role that accountants can play in identifying and resolving legal problems Identify compliance aspects of different entity types
Major Subjects
Contract principles Legal issues related to various types of business organizations Worker classification Employee rights and the duties of employers Real property law
Instructions
None

(SSTX437/26) Surgent's The Complete Guide to Liquidation of Business Entities
2026-06-30 12:00
Event Description
Liquidations may be used as an alternative to the sale of a business or as an adjunct to the sale of business assets. The objective of this course is to fully explore the technical tax and business issues in liquidating C corporations, S corporations, partnerships, and limited liability companies. This unique course is essential for anyone planning to sell a business.
Designed For
CPAs in public accounting and industry involved in business entity liquidations
Objectives
Describe the tax consequences to a corporation and its shareholders of a complete liquidation Discuss alternatives to liquidation Understand the particular issues in the liquidation of an S corporation Consider the options available on complete liquidation of a partnership or LLC
Major Subjects
The impact of recent legislation Unique planning opportunities and tax traps involved in the liquidation of a business entity Installment sales and the big hurdles to favorable tax treatment in liquidation Form 966 and its importance An analysis of liquidation timing Strategies to pursue in light of the tax rates on dividends and capital gains The special problems of liquidating subchapter S corporations Key planning issues and benefits in liquidating partnerships and limited liability companies Expansion of the carried interest provisions of Rev. Proc. 93-27
Instructions
None

(SSAA526/26) Surgent's Goodwill Impairment Basics
2026-06-30 12:00
Event Description
This course provides a basic overview of goodwill impairment testing. The accounting and reporting requirements related to goodwill are prescribed by the Financial Accounting Standards Board (FASB) in ASC Topic 350-20. This course focuses on the subsequent measurement requirements including the accounting alternative allowed for certain eligible entities. This course also addresses briefly describes the disclosure requirements for goodwill and is current through the issuance of ASU 2019-06.
Designed For
Accounting professionals seeking an introduction to goodwill impairment testing and the related FASB requirements
Objectives
Recognize overall characteristics of goodwill impairment testing Differentiate between the qualitative and quantitative test of goodwill impairment Identify key characteristics of the accounting alternative for goodwill Recognize the key disclosure requirements for goodwill and goodwill impairment losses
Major Subjects
Goodwill impairment testing FASB accounting and reporting requirements related to goodwill ASC Topic 350-20 Goodwill disclosure requirements
Instructions
None

(SSOT450/26) Surgent's Work-Life Balance: Maximizing Productivity and Understanding Related Tax Issues
2026-06-30 12:00
Event Description
Working as a financial professional is an accomplishment that offers the potential for a good salary with long-term growth. Despite being a sought-after career, studies show that being overworked is the greatest source of anxiety and dissatisfaction among financial professionals. Left unchecked, a life centered exclusively around the demands of work can be both physically and emotionally detrimental.Establishing a work-life balance is difficult in any profession, yet financial professionals confront unique challenges that make this goal seem even more elusive. Technology results in being “always on,” with no true time to disconnect and genuinely enjoy family, exercise, or hobbies. Lack of balance comes with costs, including poor health and lower productivity.Why are some professionals able to establish a successful balance between career demands and family while others are not? How are some firms able to achieve both high employee satisfaction and strong productivity? This webinar looks at research, surveys, and simple anecdotal information to provide a better understanding of how to achieve a realistic work-life balance in the modern world. We also discuss the tax consequences that arise when professionals seek balance by working from home in one state while their employer is located in a different state.
Designed For
Anyone who seeks to understand ways to improve quality of life when balancing the demands of work and non-work-related obligations
Objectives
Understand the unique challenges professionals confront when trying to achieve work-life balance Learn which skills and organizational structures render the best results for those looking to improve work-life balance Understand the research available to help organizations improve work-life balance
Major Subjects
Discuss how productivity strategies may improve work-life balance Understand the state tax consequences that may arise when working from home Identify and discuss challenges unique to financial professionals Review how some organizations are providing support to improve work-life balance Explore the role of alternative work arrangement; Examine challenges unique to auditors versus tax professionals A comparison of work-life balance between public and industry accountants How work-family conflict varies among financial professionals Recommendations for improving work-life balance
Instructions
None
