(SSTX314/27) Surgent's Weekly Expert Hour (Original Air Date: 5/27/21)
2027-06-30 12:00 (America/Detroit)
Event Description
As financial and tax professionals well know, information overload is a constant struggle we face because things change quickly, and the sheer number of changes being made on a daily basis is enormous. Of great importance to small and medium tax and advisory firms is differentiating between changes that are relevant to our practice and our clients and changes that are new but totally irrelevant. Distinguishing between the two is difficult and time-consuming. Mike Tucker and a team of experts are pleased to announce a new weekly series designed to eliminate the clutter and get you what you need to stay up to date and perform for your clients. We are all aware that the IRS, along with other state and federal regulators, is issuing guidance with increased frequency due to the coronavirus pandemic tax changes. New rules need to be analyzed, dissected, and explained more quickly than in days gone by so that our clients are kept informed of opportunities that may not last long. This weekly series will provide relevant and important tax and financial changes in a quick, concise format.Each week, Mike and his co-presenters will dispense news on current events impacting taxes, finance, and industry. The subject matter will differ each week and intermittently include topics such as Social Security and Medicare. The panelists will discuss personal and corporate tax matters as well as other late-breaking news related to practitioners’ personal finances and those of their clients.Every financial professional will benefit from this series.
Designed For
Financial professionals who wish to be up to speed on the latest news affecting themselves and their clients
Objectives

Be well informed on current topics impacting taxes, finance, and industry

Major Subjects
The American Families Plan Tax Compliance Agenda (as of 5/27/21) IRS Notice 2021-31 Pitfalls to avoid when moving IRA assets for beneficiaries New Form 14457 and accompanying Instructions Options to resolve taxpayer noncompliance related to foreign income or assets Updated Voluntary Disclosure Program (UVDP)
Instructions
None

(SSTX285/27) Surgent’s Weekly Expert Hour: Special 2-Hour Edition – House Version of Tax Reform
2027-06-30 12:00
Event Description
The House of Representatives passed a version of President Trump’s “One Big Beautiful Bill” on May 22, 2025. It contains significant tax law changes and a permanent enactment of the Tax Cuts and Jobs Act (TCJA). These changes must still go through the Senate, and eventually both bodies have to agree on identical versions of the same tax reform provisions. Our program will examine the new changes enacted by the House, and our panel will discuss the TCJA provisions that may become law. These topics have not yet been enacted into law, but we believe many of them will be once they have gone through the Senate.Practitioners who attend this program will learn about all of these new proposed changes, most of which we believe will be enacted shortly. Many of them will be effective in 2025.
Designed For
Accounting and finance professionals advising individual, business, and not-for-profit clients
Objectives

Be up to date on the latest tax law changes advanced by the House of Representatives

Major Subjects
Introduction to the House passage and future enactment of the One Big Beautiful Bill New rules relating to the taxation of overtime pay and tips Increased deduction for seniors Changes in the standard deduction and Child Tax Credit Increase in the SALT cap to $40,000, with income limitations Increase in the estate tax exemption Increase in the QBI deduction Establishing, funding, and making distributions to newly established accounts for children Medicaid changes Deducting interest on car loans Elimination of green energy credits Review of important TCJA provisions
Instructions
None

(SSAA133/27) Surgent's Quality Management and Peer Review
2027-06-30 12:00
Event Description
Regulators, investors, other capital markets stakeholders and users of the financial statements need accurate and transparent financial information for decision making. One reason that why the capital markets are as efficient as they are today, is that users believe that they can trust audited financial statements, in part, due to the fact that they are audited. The AICPA instituted its Enhancing Audit Quality Initiative in 2014 to help to improve regulator and stakeholder trust when it was being questioned. Education, outreach and changes to the peer review program have helped to increase audit quality over the subsequent years. New standards will require a risk-based approach to quality management and enhance the guidance on the role of the engagement quality reviewer and the audit partner. (Please Note: This module is part of Surgent’s Audit Skills Training: Level 5.)
Designed For
Accountants who have an intermediate level of audit experience
Objectives

Identify key elements of the AICPA’s Enhancing Audit Quality initiatives;
Recognize key trends noted in recent peer reviews
Identify the components of the current System of Quality Control required for firms by the AICPA
Recognize changes to the firm’s system of Quality Control

Major Subjects
AICPA’s Engagement Quality Initiative When peer reviews are required and how they work Recent deficiencies noted by peer reviewers in audit, review and compilation engagements System of Quality Control required by the Auditing Standards Board (ASB) Changes to the system of Quality Control
Instructions
None

(SSAA270/27) Surgent's SEC Form 8-K: When to File and What to Disclose
2027-06-30 12:00
Event Description
This course provides an overview of the SEC Form 8-K. This is a broad form used to notify investors in U.S. publicly traded companies of certain events that may be important – generally within four business days of the respective triggering event. This course provides a detailed look at the events that require a Form 8-K filing, the relevant disclosures, and presents a number of examples to help illustrate disclosure of these events.
Designed For
Financial practitioners who want an overview of the SEC Form 8-K
Objectives

Recognize the overall purpose of the Form 8-K
Identify the time period in which a Form 8-K must be filed with the SEC
Recognize the events that require the filing of a Form 8-K
Identify overall disclosure requirements for triggering events requiring a Form 8-K

Major Subjects
The overall purpose of the Form 8-K Triggering events for filing the Form 8-K Filing deadline for the Form 8-K
Instructions
None

(SSTX369/27) Surgent’s Weekly Expert Hour (Original Air Date: 5/8/25)
2027-06-30 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
Economic policy changes of the first 100+ days Impacts of tariffs and slower economic growth The progress of drafting the “mega” bill Proposed amendments to Circular 230
Instructions
None

(SSOT110/27) Surgent's Business Development: Time Management
2027-06-30 12:00
Event Description
Participants have nine hours before tonight’s birthday party, and as they begin the workday, they must review and prioritize their task list to maximize productivity. How much can they get done? As they set off on their day by clicking through each task on the list, they will encounter interruptions and distractions from colleagues. Players must manage these interruptions while staying on track. Their responses will affect the day’s priorities as well as the number of hours they consumed throughout the day.
Designed For
Accounting and financial service professionals needing to develop or improve time management skills
Objectives

Recognize how you use your time most effectively;
Understand your priorities when budgeting time;
Manage external events that consume time;
Be familiar with strategies for resolving time management problems;

Major Subjects
Managing interruptions; The role of to-do lists Creating an effective time management plan Staying on track of your time management plan Blocking out time
Instructions
None

(SSBM101/27) Surgent's Client Advisory Services (CAS): A Guide to the Variety of Offerings Professionals Can Provide
2027-06-30 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

(SSTX368/27) Surgent’s Weekly Expert Hour (Original Air Date: 5/1/25)
2027-06-30 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 potential contents of the “big , beautiful” tax bill The resumption of federal student loan collections Impact of expiring TCJA provisions Budget reconciliation
Instructions
None

(SSOT128/27) Surgent's Employer's Handbook: Health Care, Retirement, and Fringe Benefit Tax Issues
2027-06-30 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.
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

(SSAA183/27) Surgent's Compilation and Review Overview
2027-06-30 12:00
Event Description
Specifically designed for practitioners and their staff wanting an overview of compilation and review engagements, this course will introduce you to the objectives of compilation and review engagements, SSARS No. 21, Clarification and Recodification, which is currently applicable and is the most significant change to the compilation and review standards since their inception over thirty years ago, and the basic components and characteristics of financial statement preparation, compilation, and review engagements. The course will also address the changes in professional standards for compilations and reviews due to the issuance of SSARS No. 22-25, including SSARS No. 25’s guidance on materiality and reporting. This course will also provide you with a review of the ins and outs of accepting and planning compilation and review engagements.
Designed For
Accounting practitioners and their staff wanting an overview of engagements prepared under SSARS No. 21, Clarification and Recodification, and related professional guidance
Objectives

Understand the objectives of financial statement preparation, compilation, and review engagements
Be familiar with SSARS No. 21, Clarification and Recodification
Identify changes in professional standards due to the issuance of SSARS No. 22-25
Identify the basic components and characteristics of financial statement preparation, compilation, and review engagements
Review the ins and outs of accepting and planning financial statement preparation, compilation, and review engagements

Major Subjects
Objectives of financial statement preparation, compilation, and review engagements SSARS No. 21, Clarification and Recodification Components and characteristics of financial statement preparation, compilation, and review engagements Accepting and planning financial statement preparation, compilation, and review engagements Overview of SSARS No. 22-25
Instructions
None

(SSTX198/27) Surgent's Max the Tax: Schedule E
2027-06-30 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

(SSOT127/27) Surgent's Employer's Handbook: Health Care, Retirement, and Fringe Benefit Tax Issues
2027-06-30 12:00

(SSTX325/27) Surgent’s Weekly Expert Hour (Original Air Date: 5/26/22)
2027-06-30 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
Inflation Adjusted U.S. Savings Bonds (I Bonds) Virtual Currency Transactions for 2021 Making a Late Section 754 Election Changes Affecting Tax Year 2021 Tax Returns Interest Rates and Lapse Assumptions
Instructions
None

(SSTX316/27) Surgent's Weekly Expert Hour (Original Air Date: 5/13/21)
2027-06-30 12:00
Event Description
As financial and tax professionals well know, information overload is a constant struggle we face because things change quickly, and the sheer number of changes being made on a daily basis is enormous. Of great importance to small and medium tax and advisory firms is differentiating between changes that are relevant to our practice and our clients and changes that are new but totally irrelevant. Distinguishing between the two is difficult and time-consuming. Mike Tucker and a team of experts are pleased to announce a new weekly series designed to eliminate the clutter and get you what you need to stay up to date and perform for your clients. We are all aware that the IRS, along with other state and federal regulators, is issuing guidance with increased frequency due to the coronavirus pandemic tax changes. New rules need to be analyzed, dissected, and explained more quickly than in days gone by so that our clients are kept informed of opportunities that may not last long. This weekly series will provide relevant and important tax and financial changes in a quick, concise format.Each week, Mike and his co-presenters will dispense news on current events impacting taxes, finance, and industry. The subject matter will differ each week and intermittently include topics such as Social Security and Medicare. The panelists will discuss personal and corporate tax matters as well as other late-breaking news related to practitioners’ personal finances and those of their clients.Every financial professional will benefit from this series.
Designed For
Financial professionals who wish to be up to speed on the latest news affecting themselves and their clients
Objectives

Be well informed on current topics impacting taxes, finance, and industry

Major Subjects
The American Families Plan Paycheck Protection Program Estate of Michael Jackson v. Commissioner Outlook for the economy and markets (as of 5/13/21) Secure Act 2.0 pending legislation (as of 5/13/21)
Instructions
None

(SSAA246/27) Surgent's Life After Adoption: Applying Topic 606 to Revenue Contracts on an Ongoing Basis
2027-06-30 12:00
Event Description
While the effective date of Topic 606 has passed for most entities, there will always be a need for a comprehensive review of the accounting related to revenue recognition. Also, if you are taking advantage of the FASB deferral of Topic 606’s effective date, you are still completing your implementation plan. Whether you are looking to improve your revenue recognition processes, benchmark your financial statement disclosures against your peer group, or assess the impact of changes to your revenue recognition processes due to COVID-19, this course will provide you with the information you need to apply Topic 606 in this current environment.This course will both provide the detailed review of the Topic 606 guidance, including identifying and discussing those areas of Topic 606 implementation which were the most challenging for many entities. We will review the Topic 606 five-step revenue recognition model, highlighting areas of nuance and significant judgment, and focus on disclosure requirements under the new standard. Then we’ll focus on lessons learned from companies’ ongoing implementation of the new guidance, focusing on ways to continue to enhance the recording of revenue, the relevancy of the financial statement disclosures related to revenue, and addressing common operational issues which arose with the adoption of Topic 606. Plus, the course will point out the accounting impact of changes that many companies made to their revenue recognition approaches as a result of COVID-19.As public companies have already found out, the application of Topic 606 is an evolving exercise, with great opportunity to improve your original efforts by learning from the results of others. This course will provide the forum to do so.
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

Apply the FASB’s new revenue recognition guidance found in ASC Topic 606
Describe the FASB’s new five-step revenue recognition model
Discuss the presentation and disclosure requirements in the new standard
Utilize hands-on examples and illustrations to increase your overall understanding and application of the material
Comprehend industry and issue specific guidance related to revenue recognition
Identify operational implementation issues related to adopting the new standard
Recall best practices and feedback to enhance the subsequent reporting of revenue

Major Subjects
ASC Topic 606, Revenue from Contracts with Customers The FASB’s new five-step revenue recognition model, including hands-on examples and illustrations of the new guidance Presentation and disclosure requirements and examples Industry-specific implementation issues and guidance Best practices, lessons learned and opportunities to improve on the reporting of revenue under Topic 606 going forward Accounting considerations related to COVID-19-driven changes to revenue recognition processes
Instructions
None

(SSTX308/27) Surgent's Weekly Expert Hour (Original Air Date: 7/08/21)
2027-06-30 12:00
Event Description
As financial and tax professionals well know, information overload is a constant struggle we face because things change quickly, and the sheer number of changes being made on a daily basis is enormous. Of great importance to small and medium tax and advisory firms is differentiating between changes that are relevant to our practice and our clients and changes that are new but totally irrelevant. Distinguishing between the two is difficult and time-consuming. Mike Tucker and a team of experts are pleased to announce a new weekly series designed to eliminate the clutter and get you what you need to stay up to date and perform for your clients. We are all aware that the IRS, along with other state and federal regulators, is issuing guidance with increased frequency due to the coronavirus pandemic tax changes. New rules need to be analyzed, dissected, and explained more quickly than in days gone by so that our clients are kept informed of opportunities that may not last long. This weekly series will provide relevant and important tax and financial changes in a quick, concise format.Each week, Mike and his co-presenters will dispense news on current events impacting taxes, finance, and industry. The subject matter will differ each week and intermittently include topics such as Social Security and Medicare. The panelists will discuss personal and corporate tax matters as well as other late-breaking news related to practitioners’ personal finances and those of their clients.Every financial professional will benefit from this series.Please Note: CFP credit is not available for this course in 2021.
Designed For
Financial professionals who wish to be up to speed on the latest news affecting themselves and their clients
Objectives

Be well informed on current topics impacting taxes, finance, and industry

Major Subjects
Global Minimum Tax Common tax scams and how to avoid them What the IRS does when it receives a tax return Employee benefits options
Instructions
None

(SSAA164/27) Surgent's The Most Critical Challenges in Governmental Accounting Today
2027-06-30 12:00
Event Description
With the constant churning of governmental accounting standards, now is the time to know more than just what the standards say; we need to know what they mean and how they will affect governmental entities. This course is designed to do just that! The course materials utilize a highly illustrative and innovative format. Over 15 focused exercises are included to provide an enhanced working knowledge of the most critical challenges in governmental accounting today.
Designed For
Governmental industry professionals and auditors
Objectives

Identify the critical changes occurring in governmental accounting today
Skillfully implement today’s most challenging GASB standards
More effectively audit governmental entities through superior knowledge of key accounting issues

Major Subjects
The implementation of GASB No. 101 on compensated absences GASB No. 103 addressing improvements to the financial reporting model The application of GASB No. 102 on certain risk disclosures and GASB No. 104 on disclosure of certain capital assets
Instructions
None

(SSTE108/27) Surgent's Foundations of Cybersecurity for Financial Professionals
2027-06-30 12:00
Event Description
This course introduces key cybersecurity concepts tailored for financial professionals. It emphasizes the CPA’s role in cyber risk management, key terminology, and practical steps to foster a security mindset, integrating cybersecurity with financial reporting.
Designed For
Experienced CPAs, CITPs, accountants, & anyone who wants to better understand current cybersecurity & data privacy threats for individuals & businesses; anyone responsible for designing or implementing data security policies
Objectives

Identify the critical importance of cybersecurity in financial environments
Develop a security mindset and understand key terminology for collaboration with IT teams
Recognize how cybersecurity integrates into financial reporting and compliance
Analyze cybersecurity strategies implemented by financial professionals in real-world scenarios
Understand the evolving threat landscape and its implications for finance professionals

Major Subjects
Financial professionals roles in cybersecurity risk management Foundational terminology and principles (e.g., risk management, threat actors) Real-world case studies of cybersecurity strategies in financial settings Integrating cybersecurity into financial reporting and compliance Understanding the dynamic cybersecurity threat environment
Instructions
None

(SSTX171/27) Surgent's Individual and Financial-Planning Tax Camp
2027-06-30 12:00
Event Description
Each year brings its own set of tax planning challenges, and this year is no exception. This course aims to arm tax planners with planning strategies and ideas that all clients, but in particular, wealthy clients, middle-income clients, and closely held business owners need to consider right now to take advantage of present opportunities and plan for future tax advantages. Learn strategies that can really have an impact on client lives, while also bringing value to you and your firm. Please Note: Course materials include a supplement covering OBBBA; however, 2025 returns are not covered in this course. They will be covered after their issuance, as part of our spring 2026 course release.
Designed For
Those involved in tax planning for individuals, including those who may be partners or shareholders
Objectives

Mine a tax return for tax planning with a client
Understand the planning implications of thecurrent environment
Determine the best tax strategies for retirement
Understand tax planning for the middle-incomeclient

Major Subjects
Reading a tax return for developing client-specific tax strategies Changes to the lifetime estate tax exemption considering proposed regulations; The net investment income tax: planning for compliance Family income-splitting strategies that need to be considered Income tax issues: impact on timing of other income Selling a principal residence Two principal residences at the same time Use of life insurance to protect families: Whole Life Insurance, Term Life Insurance, Universal Life Insurance, and Variable Life Insurance Using Roth IRAs and Roth contribution programs to best advantage Conversions: do they still make sense? Taking distributions: matching timing to client requirements Qualified plan contributions to reduce current income and Social Security tax: implications for business owners and self-employed Social Security – the latest on the looming solvency crisis Incentive Stock Options and Employee Stock Purchase Plan considerations What to do about itemized deductions Trans-generational planning: conversions, income, and gain-splitting Tax benefits of HSAs and other tax-advantaged accounts Identifying tax opportunities: reviewing the prior-year return to develop a plan for the future Planning for middle-income taxpayers: financial planning for the young, the working, and those approaching or in retirement Best financial planning ideas for young people
Instructions
None

(SSTX258/27) Surgent's Social Security and Medicare: Planning for You and Your Clients
2027-06-30 12:00
Event Description
Social Security seems poised for changes in benefits and eligibility age. The leading edge of the baby boomer generation has already reached retirement age. Financial and tax planners can expect increased demand for strategies that dovetail Social Security with other retirement and estate planning objectives. This course provides tax and financial planning professionals with both the background information on the Social Security system and the strategies clients will need in dealing with Social Security, and the myriad other related retirement planning issues.
Designed For
Practitioners who have clients contemplating receipt of Social Security
Objectives

Identify who is entitled to retirement benefits and in what amounts
Identify factors to consider in determining when to take benefits
Discuss taxation of Social Security benefits and how this impacts other income tax planning
Identify and describe the potential effects of retirement and estate planning strategies and tactics that can enhance overall retirement
Explain Medicare and the prescription drug provision; describe the basic supplementary insurance plans that are available to fill in the gaps in basic Medicare coverage

Major Subjects
Comprehensive coverage of the One Big Beautiful Bill Act A full chapter devoted to determining the best planning options for maximizing joint Social Security benefits Retirement benefits: Amount of benefits in various circumstances; how the amounts are distributed within the family unit Qualification: Has the client retired? How business entities may be used for Social Security advantage Income taxation of Social Security: avoidance tactics Spousal benefits: Should a spouse return to work? What benefits does a spouse have and when and how do they relate to benefits decisions by the client? When can hiring the spouse increase overall benefits? Why should both spouses qualify for survivor benefits? Disability benefits When to start Social Security benefits: Advantages and disadvantages at ages 62, full retirement age, and 70 Coordinating benefits: Should you take Social Security first and higher-balance IRA distributions later, or take IRA balances first and enhanced Social Security benefits later? Pensions: Distribution strategies; how to use the minimum distribution rules in concert with Social Security benefits IRAs: Is it time to convert to a Roth? Medicare, Part D prescription drugs: what retirees need to know
Instructions
None

(SSTX267/27) Surgent's Critical Issues Involving Taxation of Construction Contractors
2027-06-30 12:00
Event Description
Many consider taxation of construction contractors to be the most complex area of the Internal Revenue Code. This industry is subject to many elections and considerations to reduce or defer amounts owed. In this course, we will highlight these areas and discuss potential opportunities for practitioners and their clients. We will also discuss the impact of recent legislation on construction taxation, including changes to net operating losses and the AMT rules. This is a critical presentation tailored for CPAs who work for or represent construction contractors.
Designed For
CPAs who work for or represent construction contractors looking for ways to reduce taxable income
Objectives

Recognize the impact of recent tax legislation on the construction industry
Identify when the cash method of accounting may be used for long-term contracts
Reference sections of the Internal Revenue Code (IRC) that impact the construction industry
Recognize how the IRC impacts specialized sectors of the construction industry, such as homebuilders and residential construction
Explain how a contractor qualifies for the small contractor exemption and its advantages
Recognize the different methods of income recognition from long-term contracts available when a contractor qualifies for the small contractor exemption
Identify the qualifications for the 10 percent deferral election
Identify the major differences regarding cost capitalization rules between U.S. GAAP, exempt contracts, and nonexempt contracts
Recognize the five basic rules concerning cost allocation for tax purposes
Recognize how alternative minimum tax impacts the construction industry and identify ways to reduce its impact
Understand the issues involved with the look-back provisions
Recall the issues involved in determining a worker’s status as an employee or independent contractor and how this determination impacts the construction industry
Recognize the key provisions of FIN 48 and how it impacts the construction industry
Identify the most commonly missed tax strategies for contractors

Major Subjects
The impact of recent legislation on the construction industry (including the OBBBA) How to qualify for the small contractor exemption and its advantages for the taxpayer Options available to small contractors regarding taxation of long-term contracts How the choice of entity impacts taxation of contractors How AMT impacts the construction industry IRC Section 460 and large contractors How uninstalled materials impact taxation of contractors Look-back rules Using the 10 percent method to allow certain contractors to defer recognizing taxable income Critical tax planning strategies for contractors
Instructions
None

(SSAA261/27) Surgent's The Essential Guide to SEC Form 10-K: Compliance, Disclosures, and Best Practices
2027-06-30 12:00
Event Description
This course provides a deep dive into SEC Form 10-K. This course addresses the key requirements and regulatory aspects, including filing deadlines and their significance for investors. This course also addresses the financial statements section, covering the balance sheet, income statement, cash flow statement, and footnote disclosures, along with best practices for preparation. The course also focuses on the Management’s Discussion and Analysis (MD&A) section, exploring its importance in the explanation of financial results and addressing common drafting challenges. Finally, this course discusses risk factors, internal controls, and corporate governance disclosures, highlighting their role in enhancing transparency.
Designed For
Accountants interested in SEC Form 10-K
Objectives

Identify the key components of SEC Form 10-K and their relevance to financial reporting
Recognize the regulatory requirements and compliance aspects associated with filing Form 10-K
Distinguish between the filing deadlines for Form 10-K and the consequences of non-compliance
Recognize the significance of Form-K for investors and stakeholders
Determine the role of footnote disclosures in providing additional context to financial statements

Major Subjects
Comparison with other SEC filings Overview of the Securities Exchange Act of 1934 Purpose and importance of MD&A Risk factors, controls, and corporate governance disclosures
Instructions
None

(SSTX229/27) Surgent's How to Effectively Represent Clients Under IRS Audit
2027-06-30 12:00
Event Description
Increased funding resulting from the enactment of the Inflation Reduction Act will allow the IRS to target many more wealthy individuals and large businesses for audit. These efforts will become more intense over the next several years as the IRS employs artificial intelligence in more of its audits. This program discusses how and when the IRS’s energized audit efforts will result in more audits of taxpayers and what attendees need to know to effectively represent clients that the IRS audits.
Designed For
Any tax practitioner advising clients with respect to an IRS audit
Objectives

Understand and advise clients on the current state of IRS audits
Present an effective defense against an IRS audit

Major Subjects
Why the IRS selects a tax return for audit What happens when the taxpayer disagrees with the results of the audit IRS employees who interact with taxpayers during an audit FATCA audits Types of IRS examinations Potential IRS audit outcomes Substitute for returns Large Partnership Compliance Program IRS’s shift in audit strategies Responding to IRS Notices online Audits of high income and high net-worth individuals The Bipartisan Budget Act of 2015 (BBA) and its impact on auditing partnerships IRS Letters of Concern
Instructions
None

(SSTX213/27) Surgent's Preparing C Corporation Tax Returns for New Staff and Paraprofessionals
2027-06-30 12:00
Event Description
This course is a great foundation to introduce new preparers to tax rules related to business returns. The course covers tax areas affecting all business entities, providing a solid basis for staff to handle business entity returns. Such business tax topics include the sale of assets used in a trade or business (Form 4797), depreciation (Form 4562), deductible and nondeductible items, and the basics of uniform capitalization. The objective of this course is to train new staff accountants, data processing employees, paraprofessionals, and bookkeepers to prepare complicated federal corporate income tax returns. It is a hands-on and practical course, with extra emphasis on changes to forms under new tax law.
Designed For
New staff and paraprofessionals involved in return preparation
Objectives

Understand basic preparation principles that affect all business entities
Prepare a detailed Form 1120, including Schedule M-1
Apply proper treatment of trial balance entries on Form 1120

Major Subjects
Updates throughout regarding the recent HR 1, One Big Beautiful Bill Act Preparation of a reasonably complicated Form 1120, U.S. Corporation Income Tax Return, from trial balance to completed return The importance of Schedule M-1, including adjustments in reconciling book income to tax income and items staff may look for on all business returns New tax planning strategies for depreciation deductions, including changes to Section 179 and first-year depreciation under Section 168(k) as a result of new tax legislation Methods of accounting In-depth analysis of Form 4797 dealing with depreciation recapture Deductible expenses, including rules on meals and entertainment Section 163(j) Computation of tax liability Overview of common business deductions – deductibility and Schedule M-1 How to practically handle uniform capitalization and inventory accounting for a small manufacturing concern And more!
Instructions
None

(SSTX283/27) Surgent's Understanding How the IRS Rewards Whistleblowers
2027-06-30 12:00
Event Description
In 2006, Congress passed the Tax Relief and Health Care Act. Prior to the Act’s passage, rewards to individuals who provided information to the IRS regarding tax fraud were capped at $10 million. The Tax Relief and Health Care Act authorized the IRS to create a Whistleblower Office dedicated to investigating, processing and recovering claims concerning the underpayment of taxes. Under the IRS’ new program, whistleblowers may recover 15 to 30 percent of the amount collected provided the taxes and amounts in dispute exceed $2 million. If the whistleblower’s claim does not meet these criteria, the IRS may still consider granting an award under its pre-2006 Tax Relief Act discretionary authority. Given the rapid growth of this program, practitioners should have a basic understanding of the procedure and content for IRS Whistleblower claims, both from the perspective of a claimant’s potential to recover and a taxpayer’s exposure to liability.
Designed For
Accounting and Finance Professionals who need to understand various whistleblower programs under federal law
Objectives

Understand how to submit a good whistleblower claim that satisfies IRS criteria
Understand the process by which the IRS reviews and pursues whistleblower claims
Learn about large recoveries by IRS whistleblowers
Understand non-IRS whistleblower claim programs including claims arising under the False Claims Act, Sarbanes-Oxley and Dodd-Frank

Major Subjects
Overview of the law that authorizes the IRS to reward whistleblowers who submit information leading to recovery Review of the whistleblower claim process Criteria for eligible claims Case studies of significant claim recoveries paid by the IRS to whistleblowers Issues underlying whether a practitioner should ever act as the whistleblower Addressing delays inherent in the whistleblower claim process The structure and role of the Whistleblower Office Best practices for the submission of a good whistleblower claim Working with other governmental divisions in processing whistleblower claims A brief overview of other, non-IRS whistleblower claims
Instructions
None

(SSAA255/27) Surgent's Performing an Effective Audit Risk Assessment
2027-06-30 12:00
Event Description
Recent feedback from the AICPA has emphasized the importance of performing an effective risk assessment to identify and evaluate the risk of material misstatement in a financial statement audit. SAS 145, the 2023 amendment to AU-C 315, makes significant changes to the extant risk assessment standard and certain changes to other standards as well. The amendments clarify confusion that the AICPA believes auditors experienced under the existing standard and also conforms, for the most part, to the IAASB standard on the same topic. SAS 145 has been effective for two years now starting with December 31, 2023 audits.This course will focus on how to perform the risk assessment process under the new standard, providing participants with a summary of the changes to existing guidance. It will discuss linking the results of the risk assessment to further testing (internal control and substantive testing) and procedures performed in concluding on the evidence obtained. In addition, it will also discuss documentation and audit communications.
Designed For
All auditors involved in applying the risk assessment requirements
Objectives

Recall key concepts in the risk assessment standards, including various requirements
Recognize how to implement the standards in practice
Identify approaches to comply with professional standards while auditing in a virtual environment

Major Subjects
Audit process and planning Materiality, performance materiality, and tolerable misstatement Assessing the risk of material misstatement Understanding internal controls and when the auditor must evaluate the design and implementation of internal controls Designing procedures to test the effectiveness of controls Issues noted related to performing substantive procedures Documentation Communication with the Client and Governance
Instructions
None

(SSAA189/27) Surgent's Fraud Basics: Protecting the Company Till
2027-06-30 12:00
Event Description
The focus of this course is reducing the overall risk of fraud. To that end, instruction will cover the factors that play a role in turning honest employees into fraudsters. Discussion will touch on integrity and ethics, as well as how the reactions of people in certain situations may impact the prevalence of fraud. The course will also explore the dark net and cryptocurrency fraud.
Designed For
CPAs in public practice and industry who wish to educate clients or colleagues on preventing fraud from occurring at the source
Objectives

Recognize the prevalence of fraud
Understand the ways an organization may unintentionally cause fraud
Identify the costs of fraud
Comprehend how the new COSO framework for internal control focuses on fraud
Grasp the importance of an internal control environment
Understand how people may respond differently to certain factors
See that there are many layers involved in fraud defense

Major Subjects
The price of fraud – ACFE’s Report to the Nations and ancillary costs The current economy – microeconomics and analysis COSO internal control framework, particularly Principle 1 (integrity/ethics) and Principle 8 (fraud risk assessments) Power of morale – shrinking the fraud triangle and employee motivation Why good folks go bad – interesting findings and red flags
Instructions
None

(SSAA130/27) Surgent's Effective Communications with Management and Those Charged with Governance
2027-06-30 12:00
Event Description
As a byproduct of the audit, the auditor has a responsibility to communicate certain information to management and those charged with governance, primarily related to risk and internal control deficiencies. In some cases the auditor may be required to report outside the entity, for example, when fraud is identified. Some of these communications to management and those charged with governance occur at the beginning of the audit, others during the audit and at the end of the audit. Two-way communication is very important to meet professional responsibilities and also as a client service. This module will discuss the most significant of the required communications and explore how to make them more effective. (Please Note: This module is part of Surgent’s Audit Skills Training: Level 5.)
Designed For
Accountants who have a basic level of audit experience
Objectives

Describe the communications required to be made to those charged with governance at the beginning and end of the audit. (AU-C 260)
Describe the communications related to deficiencies noted in internal control that are required to be made to management and those charged with governance (AU-C 265)
Describe other communications that need to be made outside the entity in certain circumstances
Create effective communications that enhance client service

Major Subjects
Relevant literature Communications to those charged with governance Internal controls communications to management and those charged with governance
Instructions
None

(SSTX165/27) Surgent's Home Office Rules
2027-06-30 12:00
Event Description
Since 2017, employees have not been eligible to take an itemized deduction for a home office. The Tax Cuts and Jobs Act suspended all miscellaneous itemized deductions for tax years 2018 through 2025. That deduction is scheduled to go into effect in 2026. Self-employed individuals can deduct office expenses on Schedule C, Form 1040. The home office deduction includes typical office-connected expenditures such as supplies, postage, computers, printers, and all the other ordinary and necessary expenses a person would have in connection with running a home office.The home office tax deduction for the self-employed would cover expenses for the business use of a home, which includes mortgage interest, rent, insurance, utilities, repairs, and depreciation. This program discusses many of the most important issues relating to the deductibility of home office-related expenses.
Designed For
Accounting and finance professionals who need to know about the deductibility of home office-related expenses.
Objectives

Understand the rules relating to taxpayers who are entitled to deduct expenses associated with a home office

Major Subjects
Calculating the home office deduction Actual expense method Simplified expense method Definition of a home for purposes of the home office deduction Whether working-from-home employees can claim a home office deduction What is a separate, identifiable space? The regularly and exclusively used rule Defining a principal place of business Meeting clients, patients, and customers More than one trade or business Special rules that apply to daycare providers Separate, free-standing structures Depreciating the home
Instructions
None

(SSTE101/27) Surgent's Agentic AI Foundations for Finance and Accounting
2027-06-30 12:00
Event Description
This course introduces accounting, auditing, and finance professionals to the emerging field of agentic AI: autonomous, goal-driven systems capable of planning, acting, and learning with minimal human intervention. Participants will explore how agentic AI differs from traditional automation (RPA) and generative AI, and how these agents are being deployed in finance and accounting. The course emphasizes foundational concepts such as the Perceive-Reason-Act-Learn (PRAL) loop and ethical decision-making frameworks.To ground abstract ideas in practice, participants will experience a brief agent simulation using basic ChatGPT, showcasing how natural language prompts can emulate agentic behavior, such as goal setting, clarification loops, and structured task execution. The course also highlights real-world agent platforms (e.g., Microsoft Copilot, IBM watsonx, and UiPath) to provide context on enterprise adoption trends and discusses emerging global regulations such as the EU AI Act and the U.S. Executive Order on Safe AI.
Designed For
CPAs, CFOs, controllers, finance managers, CITP/CISA holders or aspirants, and professionals interested in the impact of agentic systems on finance and management accounting
Objectives

Define agentic AI and differentiate it from generative AI and RPA
Identify core use cases of agentic AI in finance and accounting, including scenario modeling and financial close automation
Recognize the potential benefits and risks of deploying autonomous agents in financial workflows
Understand global regulatory frameworks that govern agentic AI
Assess the role of the accounting professional in ensuring responsible AI adoption

Major Subjects
Evolution from RPA to agentic AI (PRAL cycle: perceive, reason, act, and learn) Use cases in financial reporting and decision support Platform overview: simulating agents with ChatGPT; enterprise examples from IBM watsonx, Microsoft Copilot, and UiPath Global regulation: EU AI Act, U.S. Executive Order, AICPA Code of Conduct Ethical considerations and professional skepticism in autonomous systems
Instructions
None
