(SSTE449/26) Surgent's Power Query Series: Useful Transformations
2026-06-30 12:00 (America/Detroit)
Event Description
This course covers a number of useful transformations using Power Query (Excel version) to clean, enrich, and shape data. Coverage includes pivoting and unpivoting, filtering and grouping, fuzzy matching, and more, with hands-on exercises for users to practice these skills.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 ninth 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
Be familiar with various useful transformations available in Power Query
Major Subjects
Data before and after transformation: unpivoting, pivoting, split to column by delimiter (by columns or rows) Filtering and grouping Fuzzy matching Hands-on examples
Instructions
Save all data sets provided to a central location on your computer

(SSTX668/26) Surgent's Weekly Expert Hour (Original Air Date: 10/03/24)
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
IR-2024-253: Hurricane Helene Disaster Relie; Discussion of Varian Medical Systems, Inc. and Subsidiaries v. Commissioner court case IRS Form 7217
Instructions
None

(SSTX674/26) Surgent's Weekly Expert Hour (Original Air Date: 11/14/24)
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
SEPP (72(t)) payments Anticipated policy changes post-election HSA-qualified insurance policies and coverages
Instructions
None

(SSMG422/26) Surgent's CFO/Controller's Roadmap to Success: Integrated Planning, Forecasting, and Budgeting
2026-06-30 12:00
Event Description
Is your organization changing as fast as society? If not, what will happen to it? These are questions that must be asked, and their answers will often lead to needed changes to the planning process. Many organizations spend huge amounts of money and effort at planning, forecasting, and budgeting and all too often the three disciplines are separated and not connected throughout the company. It appears that people who are doing the strategic planning aren’t talking with the people who are doing the budgeting or forecasting. Also, there is a lack of uniform accountability throughout the organization.Recent economic and political changes have shown us that our planning process must be far nimbler and allow our organization to shift rapidly. This course is designed to completely integrate the planning process and show how it can move from long-range thinking, through medium-term planning, through the annual budget, and to the monthly cash-flow forecast. This course will teach the participant how to avoid many political pitfalls that end up causing a lack of accountability and often cause the planning process to be demotivating for the staff. This isn’t just a strategic planning course or a budgeting course. It is a course that looks at the entire planning process from beginning to end and shows how much smoother it can be when it is an integrated process. While it is a technical course discussing many of the technical tricks and tips for producing a good plan, it is also a management course in that it will discuss the political aspects of planning.
Designed For
CFOs, controllers, and finance professionals
Objectives
Implement an integrated approach to planning, budgeting and forecasting for a more uniform process throughout the organization Avoid the political pitfalls that often come with the planning process and inhibit change Maximize the usefulness of the different plans developed for the organization Identify the differences between strategic and incremental planning Perform a financial risk analysis Perform an EVA analysis (PV, ROI and Modified ROI) Be familiar with the results of the case studies and exercises that reinforce key learning points throughout the course
Major Subjects
Differences between planning and budgeting Building change into the planning process The business model Strategic plan, marketing plan, and technology plan Financial forecasting and financial risk analysis Five-year operating plan and the sales/income plan Intermediate planning and capital equipment planning One-year operating plan and monthly planning Cash plan and risk plan
Instructions
None

(SSTX488/26) Surgent's Taking Advantage of Like-Kind Exchanges
2026-06-30 12:00
Event Description
When real property is sold for a gain, we always try to find ways to defer recognizing income so that it won’t be necessary to send a check to Uncle Sam. There is a provision within the Internal Revenue Code that allows the taxpayer to defer recognition of immediate taxable gain in the year of sale known as a “like-kind exchange.” Knowing how and when to utilize this provision makes the Accounting and Finance Professionals very valuable to either their client or the entity they work for. We will also discuss recent proposals that could impact the future of this provision.
Designed For
Accounting and Finance Professionals who either represent or work for entities that own real property
Objectives
Utilize the provisions of IRC Sec 1031 in order to defer recognizing gain on the sale of real property via a like-kind exchange
Major Subjects
Understanding the history of IRC Sec 1031 Who does and does not qualify for utilizing the like-kind provisions Which properties do and do not qualify for like-kind exchanges The differences between a dealer and a non-dealer regarding like-kind exchanges How to complete a like-kind exchange The different types of like-kind exchanges The definition of boot and how it applies to like-kind exchanges Rules concerning Revenue Ruling 72-456, and Form 8824
Instructions
None

(SSTX478/26) Surgent's Taking Advantage of Installment Sales and Like-Kind Exchanges
2026-06-30 12:00
Event Description
When real property is sold for a gain, we always try to find ways to defer recognizing income so it won’t be necessary to send a check to Uncle Sam. There are two provisions within the Internal Revenue Code that allow the taxpayer to defer recognition of immediate taxable gain in the year of sale: installment sales and like-kind exchanges. Knowing how and when to utilize these provisions makes the Accounting and Finance Professionals very valuable to either their client or the entity they work for. We will also discuss recent proposals which could impact the future of these two provisions.
Designed For
Accounting and Finance Professionals who either represent or work for entities that own real property
Objectives
Learn when and how to utilize the provisions of IRC Section 453 in order to defer recognizing gain on the sale of real property via installment sales Learn when and how to utilize the provisions of IRC Section 1031 in order to defer recognizing gain on the sale of real property via a like-kind exchange
Major Subjects
How does the IRC define an installment sale under Section 453? When can a taxpayer utilize the provisions of IRC Section 453? When should a taxpayer utilize the provisions of an installment sale and when should it be avoided How does the issue of a dealer vs. a non-dealer impact the use of the installment sale method How to report an installment sale when related parties are involved How to calculate an installment sale How has the Tax Cuts and Jobs Act impacted the use of the Installment Sale Method What is a like-kind exchange as defined by IRC Section 1031 When can a taxpayer utilize the provisions of IRC Section 1031 What types of real property are eligible for like-kind exchange treatment and what types are not What is boot and how does it impact the like-kind exchange deferral How to calculate a like-kind exchange including any taxable portion How has the Tax Cuts and Jobs Act impacted the use of like-kind exchanges
Instructions
None

(SSOT445/26) Surgent's Current Developments and Best Practices for Today's CFOs and Controllers
2026-06-30 12:00
Event Description
In today’s rapidly changing world, finance professionals are required to wear many hats and are often the keys to the organization’s success. On one hand, they need to be abreast of the latest proven financial skills for making the best decisions, and on the other hand they need the best skills to motivate, manage, and lead people. Being pigeon-holed into one area or another is neither good for career building nor for the good of the organization. This course is designed to give the CFO and controller the skills needed to lead their organizations into the rapidly changing decade, and also redesigned to concentrate on what we have learned from the pandemic. Another unique aspect of this course is its constant evolution. We know change is occurring at an exponential rate, and that has proven to be the case in all areas of finance, management, and leadership over the past year. The course deals with these new issues and will continue to be updated as necessary throughout the year.
Designed For
CFOs, controllers, and finance professionals
Objectives
Understand the current issues and latest trends impacting CFOs, controllers, and finance professionals Understand how domestic and global economic conditions could impact an organization Lead organizations into the rapidly changing decade Apply what we have learned from the pandemic for a positive impact on an organization Be familiar with the results of the case studies and exercises that reinforce key learning points throughout the course
Major Subjects
Economic update Leadership and management changes as a result of the pandemic Expense control that works Understanding our changing workforce and working environment Financial risk analysis Enterprise risk management Metrics and benchmarking Improving bank relationships and cash management Social media’s place in our organizations
Instructions
None

(SSOT424/26) Surgent's Employer's Handbook: Health Care, Retirement, and Fringe Benefit Tax Issues
2026-06-30 12:00
Event Description
The employer-employee relationship strains both sides in uncertain times, and businesses need CPAs, controllers, and other advisors to provide understanding of the complex legal, tax, and health care issues associated with all aspects of employment. This course provides in-depth coverage of this critical area. It will be updated and supplemented throughout the year to cover breaking developments.
Designed For
CPAs who need an in-depth understanding of employment issues
Objectives
Identify compliance issues Understand how health care mandates apply to employers and individuals Explain the nondiscrimination rules that apply to employer-sponsored retirement and health care plans
Major Subjects
ERISA compliance: employee welfare plans and qualified plans Fringe benefit issues: COBRA, Family and Medical Leave Act, and new developments in health care Health care plans: HRAs, HSAs, and other employer-sponsored plans Qualified plan requirements: eligibility, coverage, and vesting
Instructions
None

(SSAA570/26) Surgent's Performing a Preparation Engagement Under AR-C Section 70
2026-06-30 12:00
Event Description
Be the go-to person for financial statement preparation engagements. Specifically designed for preparation practitioners and their staff, this course will provide you with a hands-on application for performing preparation engagements under AR-C Section 70. You will learn the ins and outs of relevant sections of SSARS No. 21, Clarification and Recodification, the most significant change to the SSARS since their inception over thirty years ago. This course will bring you up to date on all SSARSs requirements and guidance as it relates to preparation, including SSARS No. 25, effective for 2021 reporting.The course will also provide an overview of the different services that an accountant can provide under the SSARS and review the requirements of AR-C Section 60 as it relates to preparation engagements.
Designed For
Accounting practitioners and their staff performing and managing preparation and compilation engagement services
Objectives
Identify differences in engagements performed under the SSARS Recall general requirements for all SSARS engagements Identify requirements for preparation engagements under AR-C Section 70
Major Subjects
Relevant sections of SSARS No. 21, Clarification and Recodification Updates to SSARS No. 21 guidance due to issuance of SSARS Nos. 22-25 Review of AR-C Section 60 requirements for all SSARS engagements Detailed guidance on performing preparation engagements under AR-C Section 70
Instructions
None

(SSTX546/26) Surgent's Forms 1120-S and 1065 Return Review Boot Camp for New and Experienced Reviewers
2026-06-30 12:00
Event Description
Most review techniques developed by professionals are self-taught and fine-tuned via experience. Yet how does one start? The purpose of this course is to give both new and seasoned reviewers additional and advanced procedures via a multitude of checklists to more thoroughly review S corporation and partnership tax returns. Its emphasis is not planning; rather, it is to develop a strategy to properly review a return effectively and thoroughly. The course includes dozens of “practice tips for new reviewers” and is updated for impacts of newly enacted legislation.
Designed For
Senior-level staff new to the review process or experienced staff members looking to update and/or expand their review procedures
Objectives
Expand the process involved in reviewing applicable tax returns Identify the most common areas that result in errors Document a review, including consideration of risk management
Major Subjects
Reviews of portions of error-prone staff-prepared Forms 1120-S and 1065 from client-provided information What are common errors preparers make and what are the areas generating malpractice claims? Initial administrative groundwork The importance of Schedule M-1. Learn how various schedules are related and learn how to self-review Reporting requirements and filing exceptions for Schedules K-2 and K-3 Don’t fall prey to reporting oddities When can seemingly separately stated Schedule K items actually be trade or business items to report on Forms 1120-S or 1065? Form 1120-S What exactly is terminating S elections today? How do I recognize a second class of stock? Maintaining shareholder basis schedules; beware of final IRS regulations regarding open debt; the default method of calculating basis versus the election under Section 1367; can an S corporation distribute earnings and profits from C corporation years? Form 1065 New tax reporting requirement for partners’ capital balances Why use Section 704(b) to maintain capital accounts; Section 704(c) regulations for preventing the shifting of tax consequences among partners or members; allocating recourse, nonrecourse, and qualified nonrecourse debt; a review of Section 754 step-up in basis rules Multiple checklists of efficient procedures to identify potential issues on an 1120-S or 1065 tax return
Instructions
None

(SSTX402/26) Surgent's Form 1065 Boot Camp: Step-by-Step Preparation with Completed Forms
2026-06-30 12:00
Event Description
The objective of this course is to train new, rusty, or returning-to-practice staff with a hands-on, pencil-pushing gold standard for preparing Form 1065. Common to advanced issues of partnerships are explored in the current course that can double as a quick and practical reference guide for tax treatment and tax preparation guidelines. Within each chapter, we illustrate various parts and areas of interest when preparing a 1065, including examples and corresponding tax forms. We bring it all together in the final two chapters with a comprehensive example that integrates and links all previous chapters. The course and instruction delivery are geared toward a basic understanding and progress to more complex issues via Surgent’s “Step-by-Step” preparation guide.
Designed For
All levels of staff and company controllers responsible for filing these forms
Objectives
Learn in detail about the preparation of Form 1065, Schedules M-1, K, and K-1 Learn in detail about common business reporting Forms 4562 and 4797 Provide staff with the first stage of a graduated professional education program in servicing partnership and LLC clients
Major Subjects
Comprehensive coverage of the Inflation Reduction Act of 2022; Gain a thorough understanding of federal income tax laws for partnerships and LLCs, from formation to tax return preparation issue; Filing requirements for Schedules K-2 and K-3; Who files Form 1065, and who does not file Form 1065; Tax Basis Capital Account Reporting Requirements; Trade or Business income and expenses versus Separately Stated Items; The importance of Schedule M-1; Partnership distributions — current or liquidating, cash or property; How to allocate recourse and nonrecourse debt; Self-employment tax issues; court cases and trends in tax audits of earnings subject to self-employment taxes; Complete coverage of any new legislation enacted before presentation; Section 163(j) limitations; Mastering two common tax forms, Depreciation (4562) and Sale of Assets (4797); Final regulations on Section 168(k); Partnership reporting oddities; Accurately preparing partnership returns and reconciling book income to taxable income; The Centralized Audit Regime under the Bipartisan Budget Act of 2015;
Instructions
None

(SSTX456/26) Surgent's Fundamentals of Public Charity Taxation and Form 990
2026-06-30 12:00
Event Description
If you work for or with not-for-profit entities and have questions about the IRS Form 990, Return of Organization Exempt From Income Tax, and the related schedules, this is the course for you! The program focuses on common issues that professionals will likely encounter when they prepare the Form 990 and additional tax rules applicable to not-for-profits.
Designed For
Any professional who wishes to understand the tax rules applicable to not-for-profits and who wishes to be able to prepare the Form 990
Objectives
Complete Form 990 to advise clients with respect to the tax rules relating to public charities
Major Subjects
Organization and structure of Form 990 Form 990 and its various schedules Form 990 filing requirements The public support tests Taxation of unrelated business income Compensation-related reporting issues
Instructions
None

(SSAA453/26) Surgent's Accounting for Litigation and Legal Contingencies
2026-06-30 12:00
Event Description
This course provides an overview of the accounting and financial reporting requirements with respect to litigation. This includes distinguishing between probable, reasonably possible, and remote litigation outcomes as well as how to evaluate, recognize, measure, and disclose litigation-related contingencies.
Designed For
Professionals interested in Accounting for Litigation and Legal Contingencies
Objectives
Differentiate between probable, reasonably possible, and remote litigation outcomes Identify when to accrue a liability for litigation-related contingencies under ASC 450-20 Recognize the role of legal counsel in the litigation process Identify the appropriate financial statement disclosures for litigation-related contingencies
Major Subjects
Recognition and measurement of legal contigencies Impact from new information Events after the date of the financial statements Recognized subsequent events
Instructions
None

(SSTX419/26) Surgent's S Corporation, Partnership, and LLC Tax Update
2026-06-30 12:00
Event Description
If you are a practitioner who wants the latest information on tax changes affecting your business clients or employers, then you should take this enlightening course. You will learn invaluable knowledge, strategies, techniques, innovative tax-planning concepts, income-generating ideas, and other planning opportunities available to S corporations, partnerships, LLCs, and LLPs. Continually updated to reflect enacted legislation.
Designed For
All tax practitioners, both those working in public accounting as well as those in private industry, who need the latest information on tax changes affecting their business clients or employers
Objectives
Understand the current planning issues for businesses Understand how recent legislation impacts planning for pass-throughs Understand what pass-throughs can do in light of tax law changes
Major Subjects
Timely coverage of breaking tax legislation Guidance on the impact of recent legislation on S corporations and partnership entities Form 1099-K reporting requirements Thinking beyond section 163(j) – Interest Allocation Rules, Original Issue Discount, Applicable High Yield Discount Obligations, Convertible Corporate Debt Instruments, and Debt-Financed Distributions Bonus depreciation in 2024 Section 174 Research and Experimental Expenditures New FinCEN reporting requirements in 2024, including recently updated FAQs Decentralized Autonomous Organizations (DAOs) A review of the key cases, rulings, and tax law changes affecting S corporations, partnerships, limited liability companies, and limited liability partnerships
Instructions
None

(SSTX600A/26) Surgent's Weekly Expert Hour (Original Air Date: 6/17/21)
2026-06-30 12:00
Event Description
As financial and tax professionals well know, information overload is a constant struggle we face because things change quickly, and the sheer number of changes being made on a daily basis is enormous. Of great importance to small and medium tax and advisory firms is differentiating between changes that are relevant to our practice and our clients and changes that are new but totally irrelevant. Distinguishing between the two is difficult and time-consuming. Mike Tucker and a team of experts are pleased to announce a new weekly series designed to eliminate the clutter and get you what you need to stay up to date and perform for your clients. We are all aware that the IRS, along with other state and federal regulators, is issuing guidance with increased frequency due to the coronavirus pandemic tax changes. New rules need to be analyzed, dissected, and explained more quickly than in days gone by so that our clients are kept informed of opportunities that may not last long. This weekly series will provide relevant and important tax and financial changes in a quick, concise format. Each week, Mike and his co-presenters will dispense news on current events impacting taxes, finance, and industry. The subject matter will differ each week and intermittently include topics such as Social Security and Medicare. The panelists will discuss personal and corporate tax matters as well as other late-breaking news related to practitioners’ personal finances and those of their clients.Every financial professional will benefit from this series. Please Note: CFP credit is not available for this course in 2021.
Designed For
Financial professionals who wish to be up to speed on the latest news affecting themselves and their clients
Objectives
Be well informed on current topics impacting taxes, finance, and industry
Major Subjects
IRS Publication 590-B 10-Year Rule What the IRS does when it receives a tax return Update on Form 7200 (as of 6/17/21) Discussion of the updated draft of Form 941 (as of 6/17/21) Notice 2020-75
Instructions
None

(SSTX622/26) Surgent's Weekly Expert Hour (Original Air Date: 09/17/20)
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
IRS Notice 2020-66 IRS Notice 2020-71 BBA centralized partnership audit regime Where to live in retirement Reasons 2020 is the year for Roth conversions
Instructions
None

(SSTX467/26) Surgent's How to Settle an Estate - An Overview
2026-06-30 12:00
Event Description
This course discusses the legal issues in probating and contesting a will, plus the practical issues involved when settling an estate – marshaling of assets, payment of creditors, and distribution and accounting to beneficiaries. Inventory of estate assets is also discussed.
Designed For
Accounting and Financial Professionals who wish to assist in settlement of an estate, regardless of size
Objectives
Describe the process of estate administration, including the basics of creating the estate Identify the steps to take immediately upon the death of the decedent State the problems and pitfalls associated with the distribution of estate assets Know what to do when faced with legacies of solvent and insolvent estates
Major Subjects
Process of estate administration, including the basics of creating the estate, the role of the executor, and how to probate a will Steps to take immediately upon the death of the decedent and the importance of inventorying the estate assets Problems associated with the distribution of estate assets Utilizing family settlement agreements
Instructions
None

(SSMG430/26) Surgent's The Nimble Business: How to Thrive in a Rapidly Changing World
2026-06-30 12:00
Event Description
The recent pandemic showed us one very important thing: the nimble business was in a far better position to change quickly and survive. Some organizations are nimbler, but why? The reason is that they know that change will happen quickly, and they specifically plan for that change. This program will take a look at planning and direct the participant into a planning system that is established to handle change more quickly.
Designed For
CFOs, controllers, and finance professionals
Objectives
Understand why being nimble has to start with good planning Realize why traditional budgeting can kill change Recognize how good planning can cause people to accept and even love change Understand how to set your department and organization up for rapid change Reexamine traditional relationships to increase speed of change
Major Subjects
Old and new style of planning The attitude and culture of being nimble Planning at the department level Planning and risk management Technology planning Reinventing the organization for speed
Instructions
None

(SSET403/26) Surgent's Ethical Considerations for CPAs
2026-06-30 12:00
Event Description
CPAs today face greater challenges than ever to maintain the high ethical standards of their profession. This course provides a framework within which to consider the ethical challenges facing CPAs and focuses on ethical requirements that CPAs must adhere to in their everyday practice, including practical examples of potential ethical dilemmas that practitioners may encounter. PLEASE NOTE: THIS COURSE COVERS GENERAL ETHICS AND IS APPLICABLE IN STATES IN WHICH STATE-SPECIFIC ETHICS IS NOT REQUIRED.
Designed For
All CPAs
Objectives
Understand the attributes of ethics and professional conduct Identify ethical issues that occur every day in the work environment Understand those deliberative, emotional, and social skills that enable a CPA to put their knowledge of the rules into practice in ways that are applicable to any situation
Major Subjects
The CPA’s role in today’s economy The similarities and differences between individual and business ethics The link between ethics, integrity and scruples The basic attributes of ethics and professional conduct The history of the CPA profession and the CPA’s requirement to adhere to ethics policies and codes of conduct The AICPA’s Code of Professional Conduct and a CPA’s responsibility to the public, clients, and colleagues The common rules and statutes faced daily in the CPA profession. Case studies may also be utilized to present potential ethical dilemmas CPAs may face during their careers
Instructions
None

(SSAA607/26) Surgent's What in the GASB Were They Thinking! Governments and Leases
2026-06-30 12:00
Event Description
Governments enter into leases for many types of assets. This course is designed to help you understand the core components of governmental lease accounting under GASB No. 87, 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
Governmental industry professionals and auditors
Objectives
Skillfully prepare for the implementation of GASB No. 87 Become comfortable with the application of GASB No. 87 in the governmental environment
Major Subjects
Evaluating whether a contract meets the definition of a lease Properly calculating the lease term Determinations to be made with regard to short-term leases
Instructions
None

(SSTX615/26) Surgent's Weekly Expert Hour (Original Air Date: 11/05/20)
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
Changes to the Main Street Lending Program PPP Loan Necessity Questionnaires RMD rules for those continuing to work beyond age 72 Health insurance and Medicare: new challenges for 2021
Instructions
None

(SSTX679/26) Surgent's Weekly Expert Hour (Original Air Date: 1/16/25)
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
Review of HSA rules Highlights of the National Taxpayer Advocate Annual Review conclusions Student loan repayment trends and updates
Instructions
None

(SSAA499/26) Surgent's Focus on Engagement Quality: How to Avoid Deficiencies in Peer Reviews
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. Add to that the requirement to implement the revised risk assessment standards (SAS 145) and it’s easy to see why it’s more important than ever to ensure that auditors have a good understanding of the requirements and comply with documentation standards. 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.The AICPA issued its Quality Management Standards in 2022. Firms are required to implement the standards by December 15, 2025. And the firm’s evaluation of the System of Quality Management is required within one year after that. This is not just a matter of tweaking the firm’s existing QM document, the standard requires a risk assessment process to identify risk.The objective of the course is to provide the insights necessary to help auditors and accountants improve not just the quality of their work but also the perception of the accounting profession as a whole. We 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. We will address the new QM standards.
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 Recent revisions to Quality Management standards 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 Issues related to compilations and reviews Issues related to employee benefit plans Issues related to Government Auditing Standards/Single Audits Best practices in documentation
Instructions
None

(SSTX665/26) Surgent's Weekly Expert Hour (Original Air Date: 9/12/24)
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
Rollover and transfer rules for IRA beneficiaries Discussion of beneficiary movements Two-year report on the Inflation Reduction Act
Instructions
None

(SSTX498/26) Surgent's Max the Tax: Schedule C
2026-06-30 12:00
Event Description
In this scavenger hunt game, you’re a tax associate at Surging CPAs, LLC. It’s the busy time of year, and you arrive at work to find an urgent assignment in your inbox from your senior manager, Caroline. Another colleague suddenly quit, and Caroline needs help finishing the tax return today for the client, Jasper Jones, a small business owner. Jasper does not want to file an extension. You’re asked to jump in and help complete the Schedule C, which is the only remaining form to complete the return.
Designed For
Tax practitioners desiring an interactive approach to learn key tax knowledge
Objectives
Determine whether client’s expenses are allowable on the Schedule C tax form Recognize appropriate reductions to taxable income for self-employed individuals
Major Subjects
Tips and tricks to prepare the Schedule C Income and expenses Tax invoice preparation Legal invoice Entertainment invoice Education invoice
Instructions
None

(SSAA452/26) 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

(SSTX545/26) Surgent's Selected Issues in Preparation of 1040 Individual Income Tax Returns
2026-06-30 12:00
Event Description
This course provides new staff accountants, data processing employees, para-professionals, and bookkeepers a study into some of the more complicated issues they may face in tax return preparation. Updated for impacts of recent legislation, including the SECURE Act 2.0, the Inflation Reduction Act, CARES Act, Consolidated Appropriations Act of 2021 (CAA 2021), ARPA, TCJA, and SECURE Act.
Designed For
New staff, rusty or those returning to the profession, who desire to prepare individual returns
Objectives
Have an overview of passive activity rules Complete a comprehensive Form 1040 Learn about IRA contributions and self-employed retirement plans Complete a comprehensive problem related to computation of an individual’s federal income-tax liability, with filled-in forms
Major Subjects
Business income and expenses IRAs, qualified retirement plans, and Social Security benefits Depreciation and recapture Rental income and expenses, income via Schedule K-1, and loss limitations Alternative Minimum Tax Casualty losses, moving expenses, sale of home, alimony, and penalties
Instructions
None

(SSAA501/26) Surgent's Everything You Want to Know and Not Know About Yellow Book Independence
2026-06-30 12:00
Event Description
The Yellow Book devotes approximately 30 pages to the topic of independence. This course is designed to help you fully understand the Yellow Book independence requirements. Learn where the limits are, where the limits are not, and how to stay on the right side of the requirements.
Designed For
Yellow Book auditors and auditees
Objectives
Maintain a working knowledge of the Yellow Book independence requirements Safely follow the Yellow Book independence requirements
Major Subjects
The Yellow Book’s general requirements and application guidance related to independence The conceptual framework used for making independence determinations Requirements and guidance for auditors providing nonaudit services The Yellow Book documentation requirements related to independence
Instructions
None

(SSOT407/26) Surgent's Business Development: Referral Rally
2026-06-30 12:00
Event Description
Participants play the role of a consultant brought into an accounting firm that needs help building new business and restoring their sales pipeline. Players apply core business development principles as they move from analyzing networking groups to meet people that most closely align with the company’s vision to choosing the right contacts that will best lead to referrals for the struggling company. The game’s accompanying video, “Business Development for Accounting and Other Professionals” provides additional reinforcement of the topics and learning objectives.
Designed For
Accounting professionals needing to develop core business development skills, including the importance of building their professional network
Objectives
Be familiar with ways to expand a client base through networking and referral sources Understand how professionals differentiate their practice in a crowded field of competitors
Major Subjects
Networking organization; Obtaining referral sources
Instructions
None

(SSTX605/26) Surgent's Weekly Expert Hour (Original Air Date: 5/06/21)
2026-06-30 12:00
Event Description
As financial and tax professionals well know, information overload is a constant struggle we face because things change quickly, and the sheer number of changes being made on a daily basis is enormous. Of great importance to small and medium tax and advisory firms is differentiating between changes that are relevant to our practice and our clients and changes that are new but totally irrelevant. Distinguishing between the two is difficult and time-consuming. Mike Tucker and a team of experts are pleased to announce a new weekly series designed to eliminate the clutter and get you what you need to stay up to date and perform for your clients. We are all aware that the IRS, along with other state and federal regulators, is issuing guidance with increased frequency due to the coronavirus pandemic tax changes. New rules need to be analyzed, dissected, and explained more quickly than in days gone by so that our clients are kept informed of opportunities that may not last long. This weekly series will provide relevant and important tax and financial changes in a quick, concise format.Each week, Mike and his co-presenters will dispense news on current events impacting taxes, finance, and industry. The subject matter will differ each week and intermittently include topics such as Social Security and Medicare. The panelists will discuss personal and corporate tax matters as well as other late-breaking news related to practitioners’ personal finances and those of their clients.Every financial professional will benefit from this series.Please Note: CFP credit is not available for this course in 2021.
Designed For
Financial professionals who wish to be up to speed on the latest news affecting themselves and their clients
Objectives
Be well informed on current topics impacting taxes, finance, and industry
Major Subjects
The American Families Plan Estate of Michael Jackson v. Commissioner PPP loan forgiveness Section 1244 losses
Instructions
None
