(SSAA160/25) Surgent's The Most Critical Challenges in Governmental Accounting Today
2025-06-30 12:00 (America/Detroit)
Event Description
With the leasing standard and other standards looming, now is the time to know more than just what the standards say; we need to know what they mean and how they will affect governmental entities. This course is designed to do just that! The course materials utilize a highly illustrative and innovative format. Over 15 focused exercises are included to provide an enhanced working knowledge of the most critical challenges in governmental accounting today.
Designed For
Governmental industry professionals and auditors
Objectives
Identify the critical changes occurring in governmental accounting today Skillfully implement today’s most challenging GASB standards More effectively audit governmental entities through superior knowledge of key accounting issues
Major Subjects
Lessons learned (and lessons remaining) from the implementation of GASB No. 87, Leases How governments can prepare for and implement GASB No. 96, Subscription-Based Information Technology Arrangements Additional recently issued GASB standards
Instructions
None

(SSAA284/25) Surgent's U.S. GAAP vs. IFRS - Rev Rec & Business Combinations
2025-06-30 12:00
Event Description
This course provides an overview of the similarities and key differences between the revenue recognition and business combination standards issued by the FASB and IASB. While these standards are similar in many material respects, 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 List the key steps in the acquisition method for business combinations Recognize the applicable U.S. GAAP and IFRS standard with respect to business combinations Identify some of the key differences between ASC Topic 805 and IFRS 3
Major Subjects
Determining the acquisition date Recognizing and measuring the identifiable assets acquired, the liabilities assumed, and any noncontrolling interest in the acquiree Acquisition of contingencies Noncontrolling interests Recognizing and measuring goodwill or gain from a bargain purchase Measurement period adjustments Performance obligations in the Contract Noncash considerations Presentation of sales taxes Impairment reversal of capitalized contract costs Interim disclosures
Instructions
None

(SSTE115/25) Surgent's Power BI Desktop: DAX Formulas, Reporting, and Visualizations
2025-06-30 12:00
Event Description
Power BI Desktop is the authoring tool for the Power BI Ecosystem and is an essential component of the Power BI ecosystem. Power BI Desktop is a free application that is available for download.This one-hour course will demonstrate the capabilities of Power BI Desktop as your company continues its journey to increasing its data skills and data literacy.
Designed For
Anyone who wants to continue their data analytics journey with the data authoring tool of the Power BI Ecosystem – Power BI Desktop
Objectives
Understand where to find Power Query and Power Pivot in the PBI Desktop interface Be familiar with DAX (Data Analysis Expression) functions designed to work with a data model Explain the types of functions in DAX Understand data visualization – curated visualization for data storytelling Be familiar with AI visuals for exploratory analysis
Major Subjects
Demonstration in Power BI Desktop of the following data tools: Power Query, Power Pivot, and Power View Skills demonstrated: DAX, data visualizations including AI visuals, and data storytelling Demonstration of DAX function types: Aggregation, Iterator, CALCULATE, CALCULATE Modifiers, Time Intelligence, Ranking, and Percentages Demonstration of how to curate a visual in PBI Desktop with a variety of formatting tools; visuals for exploratory analysis; and AI visuals for exploratory analysis
Instructions
None

(SSTX303/25) Surgent's Weekly Expert Hour (Original Air Date: 1/06/22)
2025-06-30 12:00
Event Description
As financial and tax professionals well know, information overload is a constant struggle we face because things change quickly, and the sheer number of changes being made on a daily basis is enormous. Of great importance to small and medium tax and advisory firms is differentiating between changes that are relevant to our practice and our clients and changes that are new but totally irrelevant. Distinguishing between the two is difficult and time-consuming. Mike Tucker and a team of experts are pleased to announce a new weekly series designed to eliminate the clutter and get you what you need to stay up to date and perform for your clients. We are all aware that the IRS, along with other state and federal regulators, is issuing guidance with increased frequency due to the coronavirus pandemic tax changes. New rules need to be analyzed, dissected, and explained more quickly than in days gone by so that our clients are kept informed of opportunities that may not last long. This weekly series will provide relevant and important tax and financial changes in a quick, concise format.Each week, Mike and his co-presenters will dispense news on current events impacting taxes, finance, and industry. The subject matter will differ each week and intermittently include topics such as Social Security and Medicare. The panelists will discuss personal and corporate tax matters as well as other late-breaking news related to practitioners’ personal finances and those of their clients.Every financial professional will benefit from this series.
Designed For
Financial professionals who wish to be up to speed on the latest news affecting themselves and their clients
Objectives
Be well informed on current topics impacting taxes, finance, and industry
Major Subjects
The status of the Build Back Better Act as of 1/6/22 IRS Letters 6419 and;6475 Update on disaster relief as of 1/6/22 Individual health insurance in 2022
Instructions
None

(SSAA155/25) Surgent's Best Practices in Not-for-Profit Accounting and Reporting
2025-06-30 12:00
Event Description
Don’t just wing it when you can soar! To catch the eye of resource providers and fulfill the needs of leadership, it is essential that not-for-profits prepare financial statements which excel. This course will empower you with the knowledge of not-for-profit accounting and reporting to surpass the expectations of financial statement users. Over 15 focused exercises are included to illustrate and refine today’s best practices in not-for-profit accounting and reporting.
Designed For
Not-for-profit industry professionals and auditors
Objectives
Prepare not-for-profit financial statements that make a difference Select the accounting and reporting options that work best for the individual not-for-profit Skillfully apply today’s not-for-profit accounting and reporting requirements
Major Subjects
The key requirements, options, and best practices seen in each of the basic financial statements Today’s core accounting and reporting requirements related to contributions and how to effectively and efficiently apply them How to analyze and incorporate the needs of financial statement users into a not-for-profit’s financial statements and disclosures
Instructions
None

(SSTE128/25) Surgent's Power Query Series: More Transformations and Load Options
2025-06-30 12:00
Event Description
Power Query (Excel version) offers a wide range of transformation options. This course uses hands-on exercises to explore the data transformation process, focusing on data cleaning and data enrichment. In addition, this course explains query loading options and processes. Power Query is an “ETL” tool that extracts, transforms, and loads data. This tool has a user-friendly interface that enables the Excel user to connect to data sets they previously did not have access to. It also enables powerful data transformations without requiring any coding and will save the Excel user time in performing their cleanup of data. This course is the sixth in a twelve-part series, Power Query: Beginning Data Analytics for the Excel User. The series is designed so the Excel user can learn the functionality of Power Query and the many benefits of this powerful tool. Each 1-hour webcast has hands-on examples to enable the Excel user to experience the active learning of Power Query.
Designed For
Excel users who want to develop data analytics skills
Objectives
Understand loading options in Power Query Apply the data transformation process in Power Query
Major Subjects
Workflow of the data transformation for a general ledger with sub-accounts Loading a query Loading options for a query Changing the load destination of a query Hands-on examples: flattening a general ledger with sub-accounts; making a connection to the data source; reviewing and documenting the steps created by Power Query
Instructions
Save all data sets provided to a central location on your computer

(SSAA226/25) Surgent's IA Module 2: Strategic Roles, Positioning, and Attributes of High Impact Audit Groups
2025-06-30 12:00
Event Description
A highly effective internal audit group’s value to an organization is directly related to its independence and competence in fulfilling its charter. To function optimally, an internal audit group needs unrestricted access to the subject matter it is reviewing, a clear reporting path to an independent overseer, and must possess the essential skills and capabilities required of this ever demanding and evolving profession.In this course, we’ll review the optimal structure(s) of high performance internal audit departments, including the major roles and responsibilities of the group and its key members, as well as, its critical reporting authority within an organization. The course will also address how an internal audit group’s charter, other governing documents, and practices, define the nature of its value adding services, and establish a sound administrative framework to support its ongoing functional activities and growth, including but not limited to, all level personnel training and development.
Designed For
Members of internal audit and other assurance groups of all staff levels
Objectives
Understand the concepts of independence and objectivity and their practical application from both an internal audit organizational and individual level(s)Identify organizational reporting structures that support internal audit independenceEmphasize the range of value-added services that a high impact internal audit group providesRecall key internal audit group roles and responsibilitiesIdentify key elements of effective internal audit group governance and documentation
Major Subjects
Independence / objectivity and the internal audit function Internal audit organizational reporting structure(s) Major roles and responsibilities of the internal audit activity and its members Effective oversight of the internal audit group Clarity and alignment of internal audit organizational governance/ documentation and messaging (including its charter, reporting lines/ structure, and policies/ procedures) Required knowledge, skills, and competencies of a high-quality internal audit group Orientation and ongoing training / development needs of internal auditors (at all levels)
Instructions
None

(SSTX201/25) Surgent's Select Estate and Life Planning Issues for the Middle-Income Client
2025-06-30 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. Updated for developments relative to estate tax changes.
Designed For
Accounting and Financial Professionals who advise clients on estate planning
Objectives
Understand various documents used in estate planning Identify use of trusts and other financial arrangements Know what issues clients confront, and potential solutions
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 Provisions you need in a will Trusts and other arrangements for children Durable powers of attorney for healthcare and for financial matters Realistic retirement goals Developments relative to estate tax, and the implications for planning
Instructions
None

(SSMG108/25) Surgent's Enterprise Risk Management Concepts and Strategy for Small and Medium-Sized Companies
2025-06-30 12:00
Event Description
2020 taught us that major risks can come at us from any direction and with barely a warning. All organizations operate in a risk environment, but all too often, they either don’t realize it or they don’t develop a strategy to deal with the risks. In this session, we will explore how risks work in both for-profit and not-for-profit organizations and how they can develop a strategy to identify, evaluate, and mitigate those risks. This program will not teach how to eliminate risks, but how to strategize how to reduce their total effect. We will liberally use case studies of both for-profit and not-for-profit companies to bridge the gap between concept and actual implementation. In each area we will explore what our experiences of the pandemic have taught us about this part of risk management.
Designed For
CFOs, controllers, and finance professionals
Objectives
Understand how risks can both positively and negatively affect the organization Learn more about how we could have been better prepared for the pandemic Determine the nature of risk in both large and small organizations Understand the tolerance for risk in the organization Match risks to proper strategy Perform risk analysis and evaluations See how the strategy of the organization represents risk
Major Subjects
Overview of ERM and how it affects all organizations What COVID-19 has taught us about risk management Risk tolerance and developing a plan Risk identification Risk analysis Risk responses Strategy risk
Instructions
None

(SSET100/25) Surgent's Transitioning to the Accounting Profession
2025-06-30 12:00
Event Description
New accountants, whether coming right out of school or from industry will find that the accounting profession is heavily governed by technical and ethical standards. In addition, the new accounting professional will need to understand new terminology as well as what their team members and clients expect of them by way of job performance and client service. This module will help those transitioning to the accounting profession to understand the role of the accountant in public accounting and in industry, discuss the major standards relating to ethics including integrity, objectivity, independence and serving the public trust. (Please Note: This module is part of Surgent’s Audit Skills Training: Level 1.)
Designed For
Accountants new to the profession or new to auditing
Objectives
Describe what it means to be a professional Understand the major standards governing the behavior of accountants and where to find them Explain the importance of character, integrity and serving the public interest Describe the importance of independence and objectivity Identify characteristics of high performing accountants Be able to handle ethical dilemmas
Major Subjects
The AICPA Code of Professional Conduct The Conceptual Framework for Independence Safeguarding independence when performing both attest and non-attest services How to handle ethical dilemmas commonly faced by new professionals Role of accounting professionals in public accounting and in industry Characteristics common to high performing accounting professionals
Instructions
None

(SSTX264/25) Surgent's Weekly Expert Hour (Original Air Date: 8/12/21)
2025-06-30 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
Child Tax Credit update (as of 8/12/21) Revenue Procedure 2021-33 How to use an annuity What tax practitioners need to be aware of regarding the Champlain Towers condo collapse
Instructions
None

(SSAA136/25) Surgent's Financial Reporting Update for Tax Practitioners
2025-06-30 12:00
Event Description
Tax advisors will be updated on the most recently enacted legislation and IRS guidance as well as updates of recent standard-setting activities at the FASB and AICPA. To start, the course will review the significant tax, financial accounting, auditing, accounting services, and ethics guidance issued by standard setters over the past few years. The course will also focus on the unique income tax reporting implications of recently issued accounting standards, such as leases (ASC 842) and credit losses (ASC 326). The course then discusses the preparation of tax-basis financial statements. Lastly, the course will dive into the unique income tax accounting considerations which arise from certain types of transactions, such as stock-based compensation, and review the presentation and disclosure requirements of ASC 740.
Designed For
All tax practitioners desiring to remain up-to-date on recent accounting, reporting, and compilation and review activities
Objectives
Recall recent legislation with income tax implications Recognize recently issued Accounting Standards Updates (ASUs) Understand updates to ASC 842 and ASC 326 Identify financial statement presentation and disclosure requirements under ASC 740 Remember significant standards issued by the AICPA
Major Subjects
Recent standard setting and consulting activities at the FASB Proposed updates to income tax accounting and financial statement disclosures Tax basis financial statements Recently issued Statements on Auditing Standards and other audit-related hot topics
Instructions
None

(SSTX284/25) Surgent's Weekly Expert Hour (Original Air Date: 12/10/20)
2025-06-30 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
Tax extenders set to expire at the end of 2020 Revenue Procedure 2009-20 Revenue Procedure 2011-58 Converting from tax deferred to Roth Health care flexible spending accounts (FSAs) Health savings accounts
Instructions
None

(SSAA106/25) Surgent's Audit Documentation Requirements
2025-06-30 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

(SSTX2982/25) Surgent's Weekly Expert Hour (Original Air Date: 8/27/20)
2025-06-30 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
Proposed Schedules K-2 and K-3 (as of 8/27/20) Section 165(i) CARES Act changes to the net operating loss rules Revenue Procedure 2020-24
Instructions
None

(SSTX276/25) Surgent's Weekly Expert Hour (Original Air Date: 5/20/21)
2025-06-30 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
COBRA continuation coverage Coronavirus-related distributions (CRDs) Using Form 8915-E Changes brought about by the Consolidated Appropriations Act of 2021
Instructions
None

(SSAA241/25) Surgent's Monthly Accounting Update Series (Original Air Date: 4/27/21)
2025-06-30 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

(SSTE121/25) Surgent's Power Query Series: Formulas, M Language, and Error Handling
2025-06-30 12:00
Event Description
Even for experienced Excel users, there is a learning curve to using formulas in Power Query (Excel version). This course presents the fundamentals of this concept. In addition, this webinar introduces users to the “M” language in Power Query, as well as types of errors that users may encounter. Hands-on examples reinforce all of these concepts.Power Query is an “ETL” tool that extracts, transforms, and loads data. This tool has a user-friendly interface that enables the Excel user to connect to data sets they previously did not have access to. It also enables powerful data transformations without requiring any coding and will save the Excel user time in performing their cleanup of data. This course is the eleventh in a twelve-part series, Power Query: Beginning Data Analytics for the Excel User. The series is designed so the Excel user can learn the functionality of Power Query and the many benefits of this powerful tool. Each 1-hour webcast has hands-on examples to enable the Excel user to experience the active learning of Power Query.
Designed For
Excel users who want to develop data analytics skills
Objectives
Understand the basics of creating formulas in Power Query Be familiar with basic syntax of the M language in Power Query Be familiar with types of errors in Power Query
Major Subjects
Learning formulas in Power Query Introduction to the “M” language Types of structured values in Power Query Other types of values in Power Query Types of errors in Power Query Custom columns Hands-on examples
Instructions
Save all data sets provided to a central location on your computer

(SSAA146/25) Surgent's AICPA Update
2025-06-30 12:00
Event Description
Designed for accounting and auditing practitioners at all levels in both public accounting and business and industry, this course provides an overview of recently issued AICPA auditing and attest standards that will be effective for December 31, 2022 audits and beyond.Next, the course will review ethics interpretations recently issued by the Professional Ethics Executive Committee and review the current status of the AICPA’s proposed Statements on Quality Control Standards.
Designed For
Accounting and auditing practitioners at all levels desiring to remain up to date on recent AICPA activities
Objectives
Identify the key aspects of SASs that will be effective for December 31, 2022 engagements Recall the basic provisions of SAS Nos. 142–145, effective for 2023 year-end audits Review recently issued ethics interpretations Identify the key provisions of the AICPA’s proposed Statements on Quality Management Standards
Major Subjects
New SAS Nos. 142 & 145 AICPA Code of Professional Conduct Updates AICPA’s proposed Statements on Quality Management Standards
Instructions
None

(SSAA185/25) Surgent's Fraud Basics: Protecting the Company Till
2025-06-30 12:00
Event Description
The focus of this course is reducing the overall risk of fraud. To that end, instruction will cover the factors that play a role in turning honest employees into fraudsters. Discussion will touch on integrity and ethics, as well as how the reactions of people in certain situations may impact the prevalence of fraud. The course will also explore the dark net and cryptocurrency fraud.
Designed For
CPAs in public practice and industry who wish to educate clients or colleagues on preventing fraud from occurring at the source
Objectives
Recognize the prevalence of fraud Understand the ways an organization may unintentionally cause fraud Identify the costs of fraud Comprehend how the new COSO framework for internal control focuses on fraud Grasp the importance of an internal control environment Understand how people may respond differently to certain factors See that there are many layers involved in fraud defense
Major Subjects
The price of fraud & ACFE’s Report to the Nations and ancillary costs The current economy – microeconomics and analysis COSO internal control framework, particularly Principle 1 (integrity/ethics) and Principle 8 (fraud risk assessments) Power of morale – shrinking the fraud triangle and employee motivation Why good folks go bad; interesting findings and red flags
Instructions
None

(SSTX137/25) Surgent's Employee vs. Independent Contractor: Achieving Success in a Worker Classification Audit
2025-06-30 12:00
Event Description
The IRS believes, perhaps with some justification, that many workers classified as independent contractors are actually employees and should be treated as such for tax purposes. The result is that worker classification audits are frequent and often costly for business clients, both in terms of time as well as money expended. This program prepares tax practitioners to assist their clients with worker classification audits, and to avoid them if possible, by discussing and explaining the circumstances under which workers will most likely be characterized as employees or as independent contractors. The program also deals with the first line of defense against the IRS in worker classification audits – Section 530, as well as the common law factors distinguishing an employee from an independent contractor. This program also explores the IRS Voluntary Classification Settlement Program and discusses whether a practitioner should advise a client to request admission into this program.
Designed For
Any tax practitioner who wishes to help their clients avoid having independent contractors reclassified by the IRS as employees and any tax practitioner whose clients currently use independent contractors rather than employees
Objectives
Advise clients with respect to the risks associated with their treating workers as independent contractors rather than employees Understand how to employ Section 530 for purposes of defending against an IRS allegation that one or more workers are employees and not independent contractors
Major Subjects
The 20 common law factors in a worker classification audit that are used to distinguish an employee from an independent contractor How disgruntled independent contractors can use IRS Form 8919 against a former employer When and how to use Sect 530 as a defense in worker classification audits What is “industry practice” for Sect 530 purposes Common sense steps that will avoid the recharacterization of workers treated as independent contractors to employees The IRS’s Voluntary Classification Settlement Program; advantages and disadvantages
Instructions
None

(SSTX269/25) Surgent's Weekly Expert Hour (Original Air Date: 7/08/21)
2025-06-30 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
Global Minimum Tax Common tax scams and how to avoid them What the IRS does when it receives a tax return Employee benefits options
Instructions
None

(SSAA260/25) Surgent's Preparation and Compilation Engagements Under the SSARS
2025-06-30 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 applying SSARS No. 21, Clarification and Recodification, as well as the additional guidance related to SSARS engagements through the issuance of SSARS Nos. 22-24 and SSARS No. 26 by the ARSC. In addition to SSARS No. 26, the entire suite of quality management standards is discussed.Most 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, 24, and 26 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 SSARS No. 21, Clarification and Recodification, and updates to SSARS No. 21 due to the issuance of SSARS No. 23, Omnibus Statement on Standards for Accounting and Review Services SSARS No. 22, Compilation of Pro Forma Financial Information SSARS No. 24, Omnibus Statement on Standards for Accounting and Review Services – 2018 SSARS No. 26, Quality Management for an Engagement Conducted in Accordance With Statements on Standards for Accounting and Review Services 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
Instructions
None

(SSTX304/25) Surgent's Weekly Expert Hour (Original Air Date: 1/13/22)
2025-06-30 12:00
Event Description
As financial and tax professionals well know, information overload is a constant struggle we face because things change quickly, and the sheer number of changes being made on a daily basis is enormous. Of great importance to small and medium tax and advisory firms is differentiating between changes that are relevant to our practice and our clients and changes that are new but totally irrelevant. Distinguishing between the two is difficult and time-consuming. Mike Tucker and a team of experts are pleased to announce a new weekly series designed to eliminate the clutter and get you what you need to stay up to date and perform for your clients. We are all aware that the IRS, along with other state and federal regulators, is issuing guidance with increased frequency due to the coronavirus pandemic tax changes. New rules need to be analyzed, dissected, and explained more quickly than in days gone by so that our clients are kept informed of opportunities that may not last long. This weekly series will provide relevant and important tax and financial changes in a quick, concise format.Each week, Mike and his co-presenters will dispense news on current events impacting taxes, finance, and industry. The subject matter will differ each week and intermittently include topics such as Social Security and Medicare. The panelists will discuss personal and corporate tax matters as well as other late-breaking news related to practitioners’ personal finances and those of their clients.Every financial professional will benefit from this series.
Designed For
Financial professionals who wish to be up to speed on the latest news affecting themselves and their clients
Objectives
Be well informed on current topics impacting taxes, finance, and industry
Major Subjects
Child Tax Credit Form 7203, “S Corporation Shareholder Stock and Debt Basis Limitations” Carried interests IRS News Release 2021-217: How to be prepared for filing 2021 returns in 2022 IRS Notice 2022-1: IRS guidance regarding reporting of discharged student debt
Instructions
None

(SSTE108/25) Surgent's Data Analytics Readiness Series: PivotTables
2025-06-30 12:00
Event Description
This one-hour course will provide users with hands-on practice using PivotTables and Excel. Users will learn and apply skills to create, structure, and analyze data using PivotTables. The benefits and limitations of PivotTables will be discussed. Users will be introduced to Power Pivot and Online Analytics Processing within it.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 uses, benefits, and limitations of PivotTables in Excel Apply Excel skills to create, structure, and operate PivotTables using predefined data Perform sorting, filtering, and calculations within PivotTables Understand Online Analytical Processing and when it is used in Power Pivot
Major Subjects
Fields in a PivotTable Benefits of PivotTable Contextual tabs for a PivotTable Field setting dialog box Value field setting dialog box Pivot table options Exercises- PivotTables Creating a PivotTable Grouping by date Sorting a PivotTable Filtering a PivotTable Calculations in a PivotTable Slicers and timelines Introduces OLAP (Online Analytical Processing) pivot tables in Power Pivot
Instructions
Install Power Pivot and Data Analysis ToolPak

(SSOT102/25) Surgent's Coaching Skills for Managers and Supervisors
2025-06-30 12:00
Event Description
This one-day course will teach effective skills for coaching and training employees. You’ll learn how to identify the characteristics of effective coaches and develop coaching strategies to support and assist your team, with the goal of helping them improve morale, productivity and quality. And, you’ll learn a five-step approach for giving constructive criticism while managing defensive reactions. (Please Note: This module is part of Surgent’s Audit Skills Training: Level 5.)
Designed For
Employees identified for advancement, team leads, supervisors, and managers
Objectives
Identify effective coaches and develop coaching strategies to support your team Give constructive criticism while managing defensive reactions
Major Subjects
The definition of coaching and the coaching process Characteristics of effective coaches Coaching strategies to support and assist others as they change ineffective behaviors Conducting one-on-one coaching sessions for setting goals and improving performance

Instructions
None

(SSAA251/25) Surgent's Non-GAAP Financial Measures - What You Need to Know
2025-06-30 12:00
Event Description
This course provides an overview of non-GAAP financial measures with a particular emphasis on comments from the SEC, the FASB, as well as comment letter analysis from several of the Big Four accounting firms. Non-GAAP financial measures continue to rank at the top of the most frequent comment letters issued by the SEC. As a result, it’s important to understand the guidance with respect to these measures to ensure that an entity’s financial statements remain GAAP compliant and are not misleading.
Designed For
CPAs in need of a review of non-GAAP financial measures with an emphasis on comments from the SEC and FASB, as well as comment letter analysis from some of the Big Four accounting firms.
Objectives
Differentiate between a GAAP financial measure and a non-GAAP financial measure Recognize examples of different types of non-GAAP financial measures Identify which SEC guidance is applicable to different types of non-GAAP financial measures Recognize disclosures within the scope of Regulation G Identify key requirements included within both Regulation G and Regulation S-K related to these measures
Major Subjects
Comment letter analysis from several Big Four accounting firms Non-GAAP financial measures Comments from the SEC and FASB
Instructions
None

(SSOT105/25) Surgent's Business Development for Accounting and Other Professionals
2025-06-30 12:00
Event Description
To grow and succeed, accounting and finance professionals must have a workable business development plan – and execute it effectively. Business development plans serve as a road map for bringing new clients into an organization and keeping the clients you already have.This course provides a broad overview for successfully growing a business. Whether you are relatively new to your profession or a seasoned pro, this course will teach or remind you of the key strategies you need to utilize to expand your business. This course also addresses marketing fundamentals such as the establishment of referral sources, networking, publishing, and social media best practices.
Designed For
Anyone in the accounting or financial services profession who seeks to understand how professionals and organizations successfully design and implement business development programs
Objectives
Understand the components of a successful marketing plan Recognize website and social media marketing fundamentals Be familiar with ways to expand a client base through networking and referral sources Understand how online publications allow professionals to become thought leaders in their industry Understand how professionals differentiate their practice in a crowded field of competitors
Major Subjects
Marketing plans and how they provide direction and strategy for business growth Fundamentals of an effective website The growing importance of social media Strategies for obtaining and cultivating referral sources The benefits and challenges of networking organizations Creating a niche in saturated industries Using online publishing to meet your growth objectives
Instructions
None

(SSAA132/25) Surgent's Quality Management and Peer Review
2025-06-30 12:00
Event Description
Regulators, investors, other capital markets stakeholders and users of the financial statements need accurate and transparent financial information for decision making. One reason that why the capital markets are as efficient as they are today, is that users believe that they can trust audited financial statements, in part, due to the fact that they are audited. The AICPA instituted its Enhancing Audit Quality Initiative in 2014 to help to improve regulator and stakeholder trust when it was being questioned. Education, outreach and changes to the peer review program have helped to increase audit quality over the last 8 years. In early 2021 the Auditing Standards Board issued an exposure draft that would make significant changes to the requirements that firms implement a system of quality control. The new standard will require a risk-based approach to quality management and enhance the guidance on the role of the engagement quality reviewer and the audit partner. This module will discuss these topics including the proposed changes to the quality standards which are expected to be effective in 2024. (Please Note: This module is part of Surgent’s Audit Skills Training: Level 5.)
Designed For
Accountants who have an intermediate level of audit experience
Objectives
Identify key elements of the AICPA’s Enhancing Audit Quality initiatives; Recognize key trends noted in recent peer reviews Identify the components of the current System of Quality Control required for firms by the AICPA Recognize the proposed changes to the firm’s system of Quality Control
Major Subjects
AICPA’s Engagement Quality Initiative When peer reviews are required and how they work Recent deficiencies noted by peer reviewers in audit, review and compilation engagements System of Quality Control required by the Auditing Standards Board (ASB) Changes to the system of Quality Control proposed by the ASB
Instructions
None

(SSAA224/25) Surgent's Understanding the High-Stakes Mega Issues in A&A Today
2025-06-30 12:00
Event Description
With so much of significance going on currently in the world of A&A today, you need to be able to make sense of the key drivers of our profession. In this course, we will review the key aspects of the events that are impacting practitioners and financial statement preparers alike.Specifically, because technology is rapidly transforming our profession, we’ll review current trends and risks related to technology. Next, while many COVID-19 accounting considerations have passed, the issue of going concern is likely to last for the next several accounting periods. We’ll review the disclosure and reporting issues related to this complex topic. With the private company implementation date for ASC 842 now here, we’ll review the new lease accounting guidance. Then, we’ll wrap up the course with a discussion of peer review findings and engagement quality initiatives.
Designed For
Practicing CPAs and their staffs, both in public accounting and business and industry – controllers, accountants, and other financial accounting personnel involved in financial statement preparation and review
Objectives
Recall key concepts related to data-driven decision-making and technology trends Identify key disclosure and reporting considerations related to going concern Apply the FASB’s new lease accounting guidance, ASU No. 2016-02 Recall the AICPA engagement quality initiatives and peer review results
Major Subjects
Technology trends impacting the accounting profession Going concern accounting and reporting issues ASC Topic 842, Leases, implementation challenges, and ongoing accounting Engagement quality update
Instructions
None
