(SSTX558/26) Surgent's Going Out on Your Own: Entity Types and Accounting Methods
2026-06-30 12:00 (America/Detroit)
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

(SSET407/26) Surgent's Surging Auditors: Daily Dilemmas
2026-06-30 12:00
Event Description
Ethics are the hallmark of our profession, and we must be uncompromising in our commitment to acting ethically. However, many ethical dilemmas arise unexpectedly as we perform our daily tasks, and challenge us, as there often appears to be several ways forward. We need to decide which is the correct one. In this game, the learner plays the role of an auditor at Surging Auditors LLP and must complete common activities from their daily task list. As they complete these tasks, the player navigates unexpected encounters with colleagues, clients, and friends with questions that challenge decision-making skills and knowledge of the AICPA Code of Professional Conduct and other ethics guidance. Those responses and decisions are measured to ensure the player maximizes opportunities that benefit the firm and themselves while remaining independent and within ethical boundaries.
Designed For
Accounting professionals in auditing who need to build skills or increase awareness in character, integrity, independence, and objectivity.
Objectives
Demonstrate the importance of character, integrity, and serving the public interest Demonstrate the importance of independence, objectivity, and ethical behavior
Major Subjects
The importance of proper documentation of workpapers Meeting firm-mandated ethical requirements Independence issues related to client relationships Client engagement and entertainment Accurate and complete reporting of time
Instructions
None

(SSTX677/26) Surgent's Weekly Expert Hour (Original Air Date: 12/12/24)
2026-06-30 12:00
Event Description
As financial and tax professionals well know, information overload is a constant struggle we face because things change quickly, and the sheer number of changes being made on a daily basis is enormous. Of great importance to small and medium tax and advisory firms is differentiating between changes that are relevant to our practice and our clients and changes that are new but totally irrelevant. Distinguishing between the two is difficult and time-consuming. Mike Tucker and a team of experts are pleased to announce a series designed to eliminate the clutter and get you what you need to stay up to date and perform for your clients.Mike and his co-presenters will dispense news on current events impacting taxes, finance, and industry. The subject matter will differ each week and intermittently include topics such as Social Security and Medicare. The panelists will discuss personal and corporate tax matters as well as other late-breaking news related to practitioners’ personal finances and those of their clients.Every financial professional will benefit from this series.
Designed For
Financial professionals who wish to be up to speed on the latest news affecting themselves and their clients
Objectives
Be well informed on current topics impacting taxes, finance, and industry
Major Subjects
Policy Surrenders vs. sales in the Life Settlement Market Overview of depreciation basics Installment Method of Accounting
Instructions
None

(SSAA419/26) Surgent's Accounting and Auditing Revenue
2026-06-30 12:00
Event Description
Revenue is often one of the largest and most significant line items in a company’s financial statements. It is also the line item that is most susceptible to fraud. Further, all companies reporting under U.S. GAAP have either recently completed or are completing their transition to a complex new accounting standard for recognizing revenue from contracts with customers, ASC 606. Clearly it is imperative that all auditors have a detailed understanding of both ASC 606 and how to effectively audit revenue transactions.In this session of the Surgent Audit Skills Series, we’ll review the key elements of ASC 606, including the new disclosure requirements for private companies under the new standard. Then, we’ll focus on how to audit revenue, including the elements of an effective risk assessment related to revenue, key controls over the revenue process and substantive procedures. This information with both provides you with the information to audit revenue effectively and efficiently and comply with relevant auditing standards related to revenue. (Please Note: This module is part of Surgent’s Audit Skills Training: Level 3.)
Designed For
Accountants with responsibilities for auditing accounts receivable
Objectives
The FASB’s comprehensive new revenue recognition guidance in ASC Topic 606, Revenue from Contracts with Customers Explaining audit risks associated with revenue Discussing how to tailor the audit plan to assessed risks of material misstatement Recalling common substantive procedures related to revenue
Major Subjects
Topic 606, Revenue from Contracts with Customers, including recently issued ASUs impacting Topic 606 The FASB’s new five-step revenue recognition model, including hands-on examples and illustrations of the new guidance, including presentation and disclosure requirements Performing an effective risk assessment related to revenue Common internal controls and substantive audit procedures related to revenue
Instructions
None

(SSTX627/26) Surgent's Weekly Expert Hour (Original Air Date: 8/13/20)
2026-06-30 12:00
Event Description
As financial and tax professionals well know, information overload is a constant struggle we face because things change quickly, and the sheer number of changes being made on a daily basis is enormous. Of great importance to small and medium tax and advisory firms is differentiating between changes that are relevant to our practice and our clients and changes that are new but totally irrelevant. Distinguishing between the two is difficult and time-consuming. Mike Tucker and a team of experts are pleased to announce a new weekly series designed to eliminate the clutter and get you what you need to stay up to date and perform for your clients. We are all aware that the IRS, along with other state and federal regulators, is issuing guidance with increased frequency due to the coronavirus pandemic tax changes. New rules need to be analyzed, dissected, and explained more quickly than in days gone by so that our clients are kept informed of opportunities that may not last long. This weekly series will provide relevant and important tax and financial changes in a quick, concise format.Each week, Mike and his co-presenters will dispense news on current events impacting taxes, finance, and industry. The subject matter will differ each week and intermittently include topics such as Social Security and Medicare. The panelists will discuss personal and corporate tax matters as well as other late-breaking news related to practitioners’ personal finances and those of their clients.Every financial professional will benefit from this series.Please Note: CFP credit is not available for this course in 2021.
Designed For
Financial professionals who wish to be up to speed on the latest news affecting themselves and their clients
Objectives
Be well informed on current topics impacting taxes, finance, and industry
Major Subjects
Section 163(j) final regulations (as of 8/13/20) IRS Notice 2020-59 Revenue Procedure 2020-22 Revenue Procedure 2020-25
Instructions
None

(SSTX499/26) Surgent's Max the Tax: Schedule E
2026-06-30 12:00
Event Description
You just received an email from Roni, a prospective new client. He owns several properties under the business name Roni’s Real Rentals LLC and wants help minimizing rental income and maximizing deductions that offset the rental income. You will interview Roni and visit his two properties to gain a better understanding of his situation. Advise Roni by providing him good and relevant ideas, and he will ask you to be his new tax accountant.
Designed For
Tax practitioners desiring an interactive approach to learn key tax knowledge
Objectives
Understand what qualifies as supplemental / rental income on Schedule E Understand what qualifies as expenses to report on Schedule E
Major Subjects
Business development Types of properties Rental property use Rental expenses Deductible expenses Repairs and maintenance Capitalization of expenses Depreciation Accounting methods Treatment of security deposits
Instructions
None

(SSAA451/26) Surgent's Mastering Accounting for Income Taxes
2026-06-30 12:00
Event Description
Since its inception nearly 30 years ago, many have continued to struggle with applying the current model for accounting for income taxes, ASC 740. But this does not have to be you. This course will provide you with the basic knowledge necessary to understand the complexities of this challenging topic. Through discussions and use of exercises, this course will analyze the authoritative literature to provide a thorough understanding of such topics as deferred taxes, income tax expense, uncertain tax positions and other classification and disclosure requirements related to income taxes. We will also explore some specialized areas of income tax accounting, such as intra-period allocations of income tax expense and accounting for changes in tax laws and rates.In summary, this course is the place to be to enhance your accounting for income taxes IQ.
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
Identify and calculate the deferred tax asset or liability for an entity Determine when and how to report uncertain tax positions Calculate and report the components of income tax expense Develop appropriate disclosures Comprehend recent or proposed changes to accounting guidance for income taxes
Major Subjects
The sources of deferred tax assets and liabilities Calculating the deferred tax asset or liability Reporting income-tax expense and balance sheet items CARES Act accounting implications Defining, analyzing, and reporting uncertain tax positions Classification of deferred tax assets and liabilities Disclosure requirements Any recent or proposed changes to the accounting and disclosure requirements for income taxes
Instructions
None

(SSTX436/26) Surgent's Choosing the Right Business Entity
2026-06-30 12:00
Event Description
The business structure a client chooses influences virtually every tax and financial issue associated with the business, including the business’s day-to-day operations, its tax liability, how much of the owners’ personal assets are at risk, and much more. For this and many other reasons, it is critical that a client choose a business structure that gives the right balance of legal protections and tax benefits.From a tax perspective, in terms of selecting an entity to do business in, the universe shifted with the Tax Cuts and Jobs Act enacted at the end of 2017. The tax rate for C corporations was lowered to 21% and the 199A deduction offered pass-through entities the chance to significantly lower the rate at which they are taxed. But how do all these options work and which option is best for which business? Those questions are at the heart of this webinar. In this program, we discuss whether there is a “best entity” for our clients. Tax practitioners know that re-examining choice of entity determination is at the top of the agenda for client meetings because clients continue to want reassurance that they have the most tax-efficient entity structure. This program will equip you with the knowledge and insights you need to lead those discussions.
Designed For
Tax practitioners seeking to understand the issues that impact choice-of-entity determinations
Objectives
Help clients choose the tax entity that is most advantageous to them
Major Subjects
Why businesses operate as C corporations Why businesses operate as pass-through entities Adopting C corporation status Why businesses choose S corporation status. Tax and business situations that impact entity selection.
Instructions
None

(SSTX611/26) Surgent's Weekly Expert Hour (Original Air Date: 12/10/20)
2026-06-30 12:00
Event Description
As financial and tax professionals well know, information overload is a constant struggle we face because things change quickly, and the sheer number of changes being made on a daily basis is enormous. Of great importance to small and medium tax and advisory firms is differentiating between changes that are relevant to our practice and our clients and changes that are new but totally irrelevant. Distinguishing between the two is difficult and time-consuming. Mike Tucker and a team of experts are pleased to announce a new weekly series designed to eliminate the clutter and get you what you need to stay up to date and perform for your clients. We are all aware that the IRS, along with other state and federal regulators, is issuing guidance with increased frequency due to the coronavirus pandemic tax changes. New rules need to be analyzed, dissected, and explained more quickly than in days gone by so that our clients are kept informed of opportunities that may not last long. This weekly series will provide relevant and important tax and financial changes in a quick, concise format.Each week, Mike and his co-presenters will dispense news on current events impacting taxes, finance, and industry. The subject matter will differ each week and intermittently include topics such as Social Security and Medicare. The panelists will discuss personal and corporate tax matters as well as other late-breaking news related to practitioners’ personal finances and those of their clients.Every financial professional will benefit from this series.Please Note: CFP credit is not available for this course in 2021.
Designed For
Financial professionals who wish to be up to speed on the latest news affecting themselves and their clients
Objectives
Be well informed on current topics impacting taxes, finance, and industry
Major Subjects
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

(SSAA563/26) Surgent's Latest Developments in Nonprofit Accounting and Auditing
2026-06-30 12:00
Event Description
This year is indeed another year of significant change in the world of nonprofit accounting and auditing. Time is valuable, and it’s hard to stay current in today’s rapidly changing environment. Let us save you time and effort in staying current through this informative update course. The course materials utilize a highly illustrative and innovative format. Over 20 focused exercises are included to provide an enhanced working knowledge of the latest developments in nonprofit accounting and auditing.
Designed For
Auditors and industry professionals working in the nonprofit environment
Objectives
Understand the latest GAO, OMB, AICPA, and FASB developments Keep your accounting and auditing skills up to date with current requirements Prepare for major changes on the horizon
Major Subjects
Developing issues related to the 2024 Yellow Book revision and the 2024 revision to the Uniform Guidance for Federal Awards Key AICPA developments affecting audits of nonprofits (including SAS No. 146 on quality management) Key issues related to not-for-profit financial reporting (e.g., presenting a measure of operations, various disclosures, etc.) Key challenges encountered in not-for-profit accounting (e.g., conditional contributions, restricted contributions, contributed services, membership dues, noncash contributions, etc.)
Instructions
None

(SSTX659/26) Surgent's Weekly Expert Hour (Original Air Date: 8/1/24)
2026-06-30 12:00
Event Description
As financial and tax professionals well know, information overload is a constant struggle we face because things change quickly, and the sheer number of changes being made on a daily basis is enormous. Of great importance to small and medium tax and advisory firms is differentiating between changes that are relevant to our practice and our clients and changes that are new but totally irrelevant. Distinguishing between the two is difficult and time-consuming. Mike Tucker and a team of experts are pleased to announce a series designed to eliminate the clutter and get you what you need to stay up to date and perform for your clients.Mike and his co-presenters will dispense news on current events impacting taxes, finance, and industry. The subject matter will differ each week and intermittently include topics such as Social Security and Medicare. The panelists will discuss personal and corporate tax matters as well as other late-breaking news related to practitioners’ personal finances and those of their clients.Every financial professional will benefit from this series.
Designed For
Financial professionals who wish to be up to speed on the latest news affecting themselves and their clients
Objectives
Be well informed on current topics impacting taxes, finance, and industry
Major Subjects
Discussion of the 2024 presidential race reset 2024 Tax Legislation Update Transfer and direct pay of energy credits
Instructions
None

(SSAA481/26) Surgent's Audit Quality and Peer Review Update
2026-06-30 12:00
Event Description
With the AICPA’s heightened focus on enhancing audit quality, increased oversight of the peer review process and the auditor’s overall responsibility to provide high quality services, the focus on compliance with professional standards has never been greater. Recent peer reviews have indicated that auditors are often failing to perform and/or document certain critical components of an audit such as the auditor’s assessment of risk and linking the results of the assessment to substantive procedures performed. In addition, auditors are not adequately documenting their consideration of fraud, expectations in analytical procedures and the appropriate level of work needed to understand an entity’s internal control. Now is time to revisit the way that auditors are performing and documenting the work performed to meet professional standards since nonconforming engagements can result in an auditor’s referral to the AICPA Ethics Committee. This course will focus on the most significant items resulting in deficiencies identified in the peer review process. We will also discuss the applicable audit standards, documentation requirements and best practices. The objective of the course is to provide the insights necessary to help an auditor improve not just the quality of their work but also the perception of the accounting profession as a whole.
Designed For
Accounting and auditing practitioners at all levels desiring to improve engagement quality
Objectives
Identify key elements of the AICPA’s Enhancing Audit Quality initiative Recognize key trends in recent peer review deficiencies noted Identify professional standards related to performing a risk assessment, understanding and testing internal controls and linking these procedures to further audit consideration Implement best practices to help ensure overall engagement quality
Major Subjects
AICPA’s Enhancing Audit Quality initiative Feedback from peer reviews, including areas driving deficiencies in audit Elements of an effective risk assessment and how to link to audit procedures performed Understanding internal controls and making the decision whether or not to test them Best practices in documentation
Instructions
None

(SSAA582/26) Surgent's Revenue Recognition - Top Challenges in Applying ASC 606
2026-06-30 12:00
Event Description
This course provides an overview of critical challenges companies encounter under ASC 606, emphasizing several key areas that can be particularly challenging for effective revenue recognition. This includes identifying valid contracts, determining performance obligations, assessing variable consideration, and distinguishing between recognizing revenue over time versus at a point in time. The course also covers principal versus agent considerations, accounting for contract modifications, licensing arrangements, and disclosure requirements.
Designed For
Accountants interested in Revenue Recognition and ASC 606
Objectives
Identify the criteria for contract validity under ASC 606 Recognize complexities in multiple contracts with the same customer Determine the effects of contract modifications on revenue recognition Differentiate between contract cancellations and terminations Recognize the criteria for determining if goods or services are separately identifiable Determine the impact of customization on performance obligations in contracts Identify different types of variable payments in contracts, including discounts, rebates, and bonuses
Major Subjects
Types of performance obligations Bundled offerings Customizations Modifications to product specifications Requests for additional services Alterations in delivery timelines Long-term contracts Enforceability and payment terms
Instructions
None

(SSTE420/26) Surgent's Power BI.com: Empowering Collaborative Data Analytics in Your Organization
2026-06-30 12:00
Event Description
A data-driven culture can only occur when there is collaboration, communication, and cooperation between everyone in your organization.Collaboration can only occur in the Power BI ecosystem when your organization works in the cloud with Power BI.com, also known as the Power BI Service, a software as a service available on the Power Platform.This one-hour course will demonstrate the capabilities of Power BI.com as your company continues its journey to becoming a data-driven organization.
Designed For
Anyone who wants to continue their data analytics journey with Power BI.com
Objectives
Recognize how to publish to PBI Service from the desktop Understanding workspaces and dashboards in the service Share content in the service by different data literacy levels (content created by data creators/content consumed by data consumers) Understand administration of the Power BI service with the goal of data democratization
Major Subjects
Demonstration of publishing from the desktop to the service Demonstration of workspaces who has access, and what can they do? Demonstration of pinning tiles to a dashboard: quick insights, questions and answers, and what you can pin Demonstration of sharing content: analyze in Excel, apps, and dataflows Demonstration of administrative settings in the service: security, data access, and data quality
Instructions
None

(SSTX416/26) Surgent's Technical Individual Practice Issues and Tax Forms for Experienced Practitioners
2026-06-30 12:00
Event Description
Don’t let the title frighten you. Experienced staff can get bogged down in busy season with advanced practice and reporting issues. With major legislation enacted over the past few years, we bring you the distilled version of what you need to know for the current year and significant current proposals that may impact the tax landscape in future years or even retroactively. This course discusses the topics that experienced staff, managers, and partners should understand in depth while also assisting experienced staff in avoiding costly mistakes when facing complicated 1040 issues. The manual includes advanced examples and several advanced cases with “filled-in” forms provided with the complete answers.
Designed For
Accounting and Finance Professionals in public accounting who prepare or review complex 1040 returns
Objectives
Recognize and understand how to handle advanced technical issues which arise in a professional practice and in preparing individual tax returns Complete the tax forms for selected issues
Major Subjects
What’s NEW for this year Items all practitioners must know; Form 1040 and Schedules 1 3 1099-K reporting requirement; Qualified Business Income — Coverage of Section 199A including the real estate safe harbo; A tour of the most recent forms changes, starting from gross income and ending with selected credits, including the latest IRS guidance on significant recent tax legislatio; How will clients (and practitioners) interact with IRS in the future and how the pandemic is steering the IRS to ramp up with digital communication effort; Hot developments and current areas of interes; Virtual Currency and Digital Asset Taxatio; Advanced practice, reporting, and other issues intertwined with advanced planning and discussion idea; Form 6198 — At-risk basis: Detailed case study and discussion of how this form is to be used and when it needs to be filed; learn how basis and at-risk basis are different, and why this is significan; Form 6252 — Installment sale income: A common tax area; however, a case study and discussion of this topic includes advanced issues such as gain on reacquisition of installment sale property, including worksheets on calculating gain & tax basis of reacquired propert; Form 5329 — Additional taxes on qualified plans: Advanced study of how to avoid penaltie;
Instructions
None

(SSMG409/26) Surgent's Enterprise Risk Management for Small and Medium-Sized Companies
2026-06-30 12:00
Event Description
The past few years have taught us that major risks can come at us from any direction and with barely a warning. All organizations operate in a risk environment; however, generally only the large for-profit organizations pay a lot of attention to risk management. Or, other organizations equate risk management to insurance and completely miss some of the most important things that create and affect risk. Many years ago, led by the financial industry, large companies introduced systematic analysis in evaluating risk; however, those skills have generally failed to transfer to small and medium-sized organizations. This program seeks to do exactly that. We will explore the needs and concepts of risk management, showing how they equally affect both large and small companies as well as for-profit and not-for-profit organizations. With liberal use of case studies, we will see how companies can face the issues of risk management and systematically develop a structure to identify, evaluate, and mitigate those risks. It is important to note that the program is not for the experienced risk manager of the large organization, but for the finance professional dealing with a small to medium-sized company who desires to establish or refine an integrated enterprise risk management strategy.
Designed For
CFOs, controllers, and finance professionals
Objectives
Understand the concepts of enterprise risk management Recognize how we could have been better prepared for major changes Determine the nature of risk in all-sized companies Avoid being blind to obvious risks facing the company Rid the company of the approach to risk Perform risk identifications and evaluations Match risk to insurance in the most economical way Maximize organizational profits through reduction and transfer of risks Understand the best approaches to cyber risk
Major Subjects
The nature of risk in any size or type of organization Risk tolerance and developing a risk plan Risk identification Risk evaluation Risk response Strategy risk Financial risk Marketing risk Compliance and liability risk Operational risk Environmental risk Cyber risk
Instructions
None

(SSAA437/26) Surgent's Current Issues in Accounting and Auditing: An Annual Update
2026-06-30 12:00
Event Description
Designed for accounting, auditing, and attestation practitioners at all levels in public accounting and business and industry, this course provides a detailed review of the multitude of FASB and AICPA standards and reports issued over the past few years, including a discussion of the FASB’s Stage 3 PIR report on ASC 606. It also provides an overview of recent PCAOB inspection report findings and SEC rulemaking activity. Through hands-on examples and illustrations, this course will help you apply the guidance in practice. We further discuss other important A&A practice matters to be aware of, including an update on the quality management standards and soon-to-be-effective requirements for engagement quality reviews.
Designed For
Accounting, auditing, and attestation practitioners at all levels desiring to remain up to date on recent pronouncements and other standard setters’ activities
Objectives
Recall and apply recently issued and proposed FASB and AICPA pronouncements Understand the key findings of the FASB’s PIR report covering revenue recognition in ASC 606 Understand the main provisions of SASs No. 146 to No. 149 Identify other important A&A practice matters to be aware of Understand the key findings in recent PCAOB inspection reports Utilize hands-on examples and illustrations to demonstrate an overall understanding and application of the material
Major Subjects
Recently issued but newly implemented Accounting Standards Updates (ASUs), the PCC Update, and items on the FASB’s Technical Agenda New ASUs covering disaggregated expenses, crypto assets (e.g., cryptocurrency), and business combinations Results and findings of the FASB’s Final (Stage 3) Post-Implementation Review (PIR) Report on Topic 606 Recently issued SASs and other AICPA activity through SAS No. 149 Detailed review of the three new Statement on Quality Management Standards (SQMS 1, SQMS 2, and SQMS 3) Other important A&A practice matters
Instructions
None

(SSAA606/26) Surgent's What in the FASB Were They Thinking! Not-for-Profits and Leases
2026-06-30 12:00
Event Description
Not-for-profits enter into leases for many types of assets. This course is designed to help you understand the core components of not-for-profit lessee accounting under FASB ASC 842, Leases. You will learn the important definitions involved, the key decision points involved in applying the standard, and how to think through those decision points.
Designed For
Not-for-profit industry professionals and auditors
Objectives
Skillfully prepare for the implementation of FASB ASC 842 Become comfortable with the application of FASB ASC 842 in the not-for-profit environment
Major Subjects
Evaluating whether a contract meets the definition of a lease Properly calculating the lease term Determinations and decisions to be made with regard to short-term leases Distinguishing operating leases from finance leases
Instructions
None

(SSTE439/26) Surgent's Power Query Series: Formulas, M Language, and Error Handling
2026-06-30 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 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

(SSMG400/26) Surgent's Client Advisory Services (CAS): A Guide to the Variety of Offerings Professionals Can Provide
2026-06-30 12:00
Event Description
According to a 2020 AICPA survey, advisory and consulting services were considered the greatest unmet needs of clients. The recent growth in Client Advisory Services (CAS) has led many to ask what is included in this broad category as well as how to develop the services for clients. With so much focus on the recent success of CAS offerings, now is the time to learn how the services differ from what you currently offer, which of your clients would benefit most, and what you need in place to add a quality CAS program to your firm’s menu of services.
Designed For
Accounting and finance professionals looking to enter the increasingly popular and lucrative CAS space
Objectives
Assess a firm’s current abilities to service the CAS needs of clients Implement a CAS program at a firm
Major Subjects
Details on CAS: new services or rebranding? Review the value of timely accurate automated accounting Review the three levels of service Discuss technology options Assess your client base for who would benefit most from CAS Staffing requirements for CAS The value of servicing a niche
Instructions
None

(SSTX637/26) Surgent's Weekly Expert Hour (Original Air Date: 5/19/22)
2026-06-30 12:00
Event Description
As financial and tax professionals well know, information overload is a constant struggle we face because things change quickly, and the sheer number of changes being made on a daily basis is enormous. Of great importance to small and medium tax and advisory firms is differentiating between changes that are relevant to our practice and our clients and changes that are new but totally irrelevant. Distinguishing between the two is difficult and time-consuming. Mike Tucker and a team of experts are pleased to announce a new weekly series designed to eliminate the clutter and get you what you need to stay up to date and perform for your clients. We are all aware that the IRS, along with other state and federal regulators, is issuing guidance with increased frequency due to the coronavirus pandemic tax changes. New rules need to be analyzed, dissected, and explained more quickly than in days gone by so that our clients are kept informed of opportunities that may not last long. This weekly series will provide relevant and important tax and financial changes in a quick, concise format.Each week, Mike and his co-presenters will dispense news on current events impacting taxes, finance, and industry. The subject matter will differ each week and intermittently include topics such as Social Security and Medicare. The panelists will discuss personal and corporate tax matters as well as other late-breaking news related to practitioners’ personal finances and those of their clients.Every financial professional will benefit from this series.
Designed For
Financial professionals who wish to be up to speed on the latest news affecting themselves and their clients
Objectives
Be well informed on current topics impacting taxes, finance, and industry
Major Subjects
Revised threshold amount for filing Form 1099-K 2022 legislative agenda 2023 HSA contribution limits Busy season issues
Instructions
None

(SSAA408/26) Surgent's Performing Inventory Observations
2026-06-30 12:00
Event Description
Generally Accepted Auditing Standards (GAAS) states that if inventory is material to the financial statements, the auditor should generally obtain evidence regarding the existence and condition of inventory by attending the entity’s physical inventory count. The types of inventory an entity might have varies from industry to industry as does the risk of fraud or error related to inventory counts. This module will discuss the procedures and risks involved in observing an entity’s physical inventory. (Please Note: This module is part of Surgent’s Audit Skills Training: Level 1.)
Designed For
Accountants responsible for performing inventory observations
Objectives
Identify audit risks related to physical inventory observations Understand the key controls related to inventory observations Perform common inventory observation audit procedures Know when to utilize sampling techniques related to inventory observations Perform remote inventory observations
Major Subjects
Inventory observation procedures When attendance at the inventory observation is impractical Inventory under the control of a third party Consideration of the risk of fraud in inventory counts Sampling related to inventory observations Considerations related to retail inventories, multiple locations Considerations for inventory observations
Instructions
None

(SSTX415/26) Surgent's Technical Business Practice Issues and Tax Forms for Experienced Practitioners
2026-06-30 12:00
Event Description
Don’t let the title frighten you. It is critical that staff be trained on the increasingly complex forms-related issues that challenge them each busy season. This course will help experienced staff focus on the essential amidst the cacophony of IRS and legislative changes and avoid costly mistakes.This course brings to the forefront advanced preparation issues, from individual returns to flow-through entities such as S corporations, LLCs, and partnerships.
Designed For
Accounting and Finance Professionals who are involved in planning, preparing, or reviewing complex returns
Objectives
Properly complete several tax forms related to certain advanced technical issues which arise in preparing Forms 1065 and 1120-S Understand advanced technical practice issues facing practitioners today
Major Subjects
Schedules K-2 and K-3 and filing exceptions Form 7203 IRS Tax Pro Account IRS modernization initiatives Information Returns Intake System (IRIS) Identity Theft warnings IRS guidance for the marijuana industry Recycled Form 1099-NEC to report nonemployee compensation Form 1065 steps for reporting capital Centralized audit regime; late filing penalties and small partnership relief Substance over Form argument of shareholder loans Advanced study of At-Risk loans Employer W-2 correction requests White House 2025 Budget Points Don’t get caught watching the paint dry — What is hot and new What is terminating S corporations today? Special allocation issues of Section 704 Final regulations for allocating depreciation recapture to partners and members of LLCs
Instructions
None

(SSTX553/26) Surgent's Advanced Individual Income Tax Return Issues
2026-06-30 12:00
Event Description
Most accounting and financial professionals have been preparing individual income tax returns for years, and while many of the returns are easy, there are always a number of issues that come up in busy season of which experienced practitioners wish they had more knowledge. This course is designed to explore the tough tax issues for experienced practitioners and help them provide better planning strategies and results for their higher income clients.
Designed For
Experienced Accounting and Financial Professionals who want and need an in-depth knowledge of the most difficult individual-income-tax-return issues
Objectives
Understand the basics of Section 199A Understand how to properly report advanced transactions in financial instruments and investments Understand the special problems and new issues for the current return Identify the causes of alternative minimum tax liability and what can be done to reduce or eliminate it
Major Subjects
New issues for the current year tax return and Section 199A Installment sales – understanding the complicated issues Form 8582: Passive losses with carryovers – Complicated case with filled-in forms Puts, calls, straddling, and unusual investments – Understanding the tax laws and reporting them correctly on the tax return Capital gain and loss issues – The problem with proper reporting of installment sales issues; capital gains and losses; when is a stock worthless; and much more At-risk rules: What a return preparer really needs to know Passive loss issues – You can’t just trust your software. What to watch out for and the questions you need your clients to answer in order to do it right! Incentive and nonqualified stock options – Reporting; key strategies for planning; dealing with the alternative minimum tax Alternative minimum tax – Understanding it; planning strategies to avoid it; using the minimum tax credit; explaining it to a client Form 6251: Detailed calculation example
Instructions
None
