South Carolina Association of CPAs

(SSTX450/26) Surgent's IRS Tax Examinations and Hot Issues
2026-06-30 12:00 (America/Detroit)
Event Description
The Inflation Reduction Act increased the IRS budget. As a result, the IRS continues to replenish its audit workforce. The IRS trains its audit workforce by examining the tax returns of individuals and small businesses. Now, more than ever, Accounting, Tax and Financial Professionals need clients to understand the need for documentation and procedures to substantiate what IRS examiners are pursuing. Learn the high audit risk areas and ways to help clients survive an IRS audit with little or no change. It is critical for Accounting, Tax, and Financial Professionals in public accounting to understand the risk to clients and to themselves in tax return preparation and planning since the IRS continues to increase its audit coverage and is examining more taxpayers than it has in the recent past.
Designed For
Accounting and Finance Professionals in public practice who prepare tax returns and represent their clients on IRS examinations
Objectives
Understand the IRS process for selecting returns for examination Identify the types of returns the IRS is examining Understand the hot examination issues that the IRS is focusing on to help clients reduce their exposure to additional tax assessments Determine if your client is a victim of tax-related identity theft and the procedures to use to resolve strategies for dealing with IRS examiners and presenting your clients’ tax positions in the best light possible
Major Subjects
Criteria that the IRS uses to select returns for examination Substantiation requirements for travel, charitable contributions, vehicles, meals, virtual currency considerations and tax-related identity theft Understanding worker classification determinations on who is an employee and who is an independent contractor Distinguishing S corporation officer’s reasonable compensation issues How the IRS holds persons other than an employer liable for unpaid payroll taxes, a.k.a., the trust fund recovery penalty Tax-related identity theft procedures
Instructions
None

(SSAA556/26) Surgent's Monthly Accounting and Auditing Update (Original Air Date: 12/28/21)
2026-06-30 12:00
Event Description
The one constant in life is change. This is true in the A&A world as well. 2021 will continue to challenge the accounting profession in many areas, including accounting for the impact of the COVID-19 pandemic, working in a virtual environment, and implementing new AICPA and FASB pronouncements. In this monthly series, we will explore the hot topics and current events that are driving financial accounting today, such as auditing and SSARS standards implementation and getting ready for ASC 842 implementation. Through detailed discussion of new standards and commentary from relevant industry experts, this monthly update will keep you up to date on what you need to know in the accounting world.So, whether your area of specialty is employee benefit plans, leases, not-for-profit and governmental accounting or something else, this monthly hour will give you what you need to know to do your job as effectively as possible.
Designed For
Accounting and auditing practitioners at all levels desiring to remain up to date on recent pronouncements and other standard setters’ activities
Objectives
Identify new standard-setting activities by the FASB and AICPA Review relevant guidance in COVID-19-related accounting topics Recall strategies for working effectively and complying with professional standards in a changing work environment Identify key success factors for the upcoming busy season
Major Subjects
New professional standards issued by the FASB and AICPA Guidance on likely COVID-19-related accounting issues that you are likely to face Insights on best practices in managing new working environments Other topics of importance for all accounting practitioners
Instructions
None

(SSTX428/26) The Best Individual Income Tax Update Course by Surgent
2026-06-30 12:00
Event Description
This highly informative course comprehensively covers all the latest tax law developments. The focus is on individual taxation and discussion of the planning opportunities practitioners need to understand to help clients respond effectively. You will come away from the course with the up-to-date knowledge to educate your individual tax clients and implement tax-saving ideas that will serve their ever-evolving needs. This course is continually updated to reflect enacted legislation. Please Note: Due to content overlap, it is recommended that this course NOT be taken together with BFTU.
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 individual clients
Objectives
Understand strategies and tactics to use in light of new legislation Understand the most current guidance on retirement planning Understand how to nail down valuable deductions and other reductions to the tax base
Major Subjects
Comprehensive coverage of the Inflation Reduction Act, including: The Clean Vehicle Credit, Credit for Previously Owned Clean Vehicles, Credit for Qualified Commercial Clean Vehicles, Residential Clean Energy Credit, Energy Efficient Home Improvement Credit, Premium Tax Credit, Elective Payment, Transferability, and Prevailing Wage and Apprenticeship Requirements Comprehensive coverage of the SECURE 2.0 Act, including: Expanding Enrollment in Retirement Plans, Increase in Age for Required Beginning Date for Mandatory Distributions, New Exceptions to Penalty-Free Withdrawal from Retirement Plans, and recent IRS guidance Timely coverage of breaking tax legislation Detailed analysis and examples of Sale of Passthrough Entity Interest and Net Investment Income Tax The Gig Economy — Tax implications, Independent Contractor vs. Employee Classification, and the 2024 DOL Final Rule Real Estate professional requirements Donor-Advised Funds — IRS Proposed Regulations and Tax Planning Review of pertinent cases and rulings affecting taxpayers Practice aids, including all the numbers applicable for the current year — inflation-adjusted amounts, mileage rates, retirement contributions, and more Advanced practice, reporting, and other issues intertwined with advanced planning and discussion ideas
Instructions
None

(SSTX434/26) Surgent's Key Partnership and S Corporation Tax Planning Strategies
2026-06-30 12:00
Event Description
Most of our clients are pass-through entities for which many of the general business strategies are subject to additional limitations. To provide the tax planning strategies for closely held business clients that will bring more revenue, this course focuses on the special concerns and techniques the practitioner needs to thrive in this market.
Designed For
All tax practitioners, both those working in public accounting as well as those in private industry, who are responsible for tax planning for their clients and/or companies
Objectives
Understand how the strategies and techniques in business-related tax planning are modified for pass-throughs Understand the special problems when transactions involve the business, its investors, and related businesses and individuals
Major Subjects
Timely coverage of breaking tax legislation Tax consequences of retiring partners seeking liquidating distributions/redemptions and S corporation shareholders seeking the redemption of their shares At-risk and passive activity loss considerations Basis planning Related party transactions: making them work Income splitting and shifting with family can create considerable benefits Sale of ownership interest and NIIT considerations<
Instructions
None

(SSTX660/26) Surgent's Weekly Expert Hour (Original Air Date: 8/8/24)
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
Is preparing beneficial owner information (BOI) reports the unauthorized practice of law? Details concerning IRS settlement offer letter; sent to certain taxpayers who participated in Syndicated Conservation Easement transactions Stock Buyback Tax Updates on the Residential Clean Energy Credit and Energy Efficient Home Improvement Credit
Instructions
None

(SSTX582/26) Surgent's Weekly Expert Hour (Original Air Date: 11/04/21)
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 IRS’ responses to questions about rehires following bona fide retirement and in-service distributions Proposed Build Back Better legislation (as of 11/04/21) Tax aspects of selling a home Changes to IRC Section 41 Research Credit Refund Claims
Instructions
None

(SSTE412/26) Surgent's Data Analytics Readiness Series: PivotTables
2026-06-30 12:00
Event Description
This one-hour course will provide users with hands-on practice using PivotTables and Excel. Users will learn and apply skills to create, structure, and analyze data using PivotTables. The benefits and limitations of PivotTables will be discussed. Users will be introduced to Power Pivot and Online Analytics Processing within it.This course is one in a ten-part certification series, Core Data Analytics: Excel and Power BI Skills for Accounting and Finance Professionals, by Surgent IQ.
Designed For
Accountants who want to transition to data analysis and have a basic knowledge of Excel and Excel formulas
Objectives
Understand the applicable Excel skills that will be required in making the transition to data analyst Understand the uses, benefits, and limitations of PivotTables in Excel Apply Excel skills to create, structure, and operate PivotTables using predefined data Perform sorting, filtering, and calculations within PivotTables Understand Online Analytical Processing and when it is used in Power Pivot
Major Subjects
Fields in a PivotTable Benefits of PivotTable Contextual tabs for a PivotTable Field setting dialog box Value field setting dialog box Pivot table options Exercises- PivotTables Creating a PivotTable Grouping by date Sorting a PivotTable Filtering a PivotTable Calculations in a PivotTable Slicers and timelines Introduces OLAP (Online Analytical Processing) pivot tables in Power Pivot
Instructions
Install Power Pivot and Data Analysis ToolPak

(SSTX642/26) Surgent's Weekly Expert Hour (Original Air Date: 6/23/22)
2026-06-30 12:00
Event Description
As financial and tax professionals well know, information overload is a constant struggle we face because things change quickly, and the sheer number of changes being made on a daily basis is enormous. Of great importance to small and medium tax and advisory firms is differentiating between changes that are relevant to our practice and our clients and changes that are new but totally irrelevant. Distinguishing between the two is difficult and time-consuming. Mike Tucker and a team of experts are pleased to announce a new weekly series designed to eliminate the clutter and get you what you need to stay up to date and perform for your clients. We are all aware that the IRS, along with other state and federal regulators, is issuing guidance with increased frequency due to the coronavirus pandemic tax changes. New rules need to be analyzed, dissected, and explained more quickly than in days gone by so that our clients are kept informed of opportunities that may not last long. This weekly series will provide relevant and important tax and financial changes in a quick, concise format.Each week, Mike and his co-presenters will dispense news on current events impacting taxes, finance, and industry. The subject matter will differ each week and intermittently include topics such as Social Security and Medicare. The panelists will discuss personal and corporate tax matters as well as other late-breaking news related to practitioners’ personal finances and those of their clients.Every financial professional will benefit from this series.
Designed For
Financial professionals who wish to be up to speed on the latest news affecting themselves and their clients
Objectives
Be well informed on current topics impacting taxes, finance, and industry
Major Subjects
IRS processing of original tax returns filed in 202; Tax Cuts and Jobs Act (TCJA) changes Proposed cryptocurrency bill The No Surprises Act Corporate Transparency Act Inflation
Instructions
None

(SSAA604/26) Surgent's Understanding and Testing Control and Compliance in a Single Audit
2026-06-30 12:00
Event Description
The control and compliance requirements for single audits differ from the requirements for GAAS audits. As a result, sometimes it’s difficult to tell where the auditor’s responsibilities start and stop in a single audit. This course is designed to help you proceed and succeed in applying the single audit control and compliance requirements. Over 15 focused exercises are included to provide an enhanced working knowledge of the most critical challenges in single auditing today.
Designed For
Auditors performing single audits
Objectives
Obtain a thorough understanding of the auditor’s responsibilities related to internal control in a single audit Skillfully apply the single audit requirements related to testing direct and material compliance requirements for major programs Perform single audits that make peer reviewers happy
Major Subjects
The essential internal control concepts applied in a single audit How the auditor obtains an understanding of controls over compliance and then tests the effectiveness of those controls in a single audit How the auditor plans and performs tests of compliance in a single audit The identification and reporting of control and compliance findings
Instructions
None

(SSAA410/26) Surgent's Fraud Risk Assessment Basics
2026-06-30 12:00
Event Description
The financial statement auditor’s overall objectives are to obtain reasonable assurance as to whether the financial statements are materially misstated due to fraud or error and to issue a report that includes an opinion. As noted in the independent auditor’s report, the risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control. This module will highlight the audit procedures required by professional standards to assess the risk of fraud and perform further procedures in response to fraud risk. (Please Note: This module is part of Surgent’s Audit Skills Training: Level 2.)
Designed For
Accountants who have responsibility for identifying, assessing, and responding to fraud risk on a financial statement audit
Objectives
Explain the various types of fraud relevant to a financial statement audit Discuss the requirements related to fraud in generally accepted auditing standards Describe fraud indicators Perform appropriate responses to identified fraud risk
Major Subjects
Explain the expectation gap with financial statement users regarding the auditor’s responsibilities for preventing and detecting fraud Fraud inquiries and engagement team discussion points Identifying and responding to fraud risk on an audit Testing journal entries and other tests for management override Fraud communications
Instructions
None

(SSAA485/26) Surgent's Guide and Update to Compilations, Reviews, and Preparations
2026-06-30 12:00
Event Description
Specifically designed for preparation, compilation, and review practitioners, this course will provide you with a comprehensive review and hands-on application for performing financial statement preparation, compilation, and review engagements. You will learn the ins and outs of applying SSARS No. 21, Clarification and Recodification, as well as the additional guidance related to SSARS engagements through the issuance of SSARS Nos. 22-25 by the ARSC. The course will also review recent peer review feedback on SSARS engagements, providing insights on how to successfully apply this guidance.Not only will this course bring you up to date on SSARSs requirements and guidance, but more importantly, it will provide you with practical examples and illustrations to help you effectively and efficiently perform compilation, preparation, and review engagements.
Designed For
Accounting practitioners and their staff performing and managing compilation, preparation, and review engagement services
Objectives
Understand and apply SSARS No. 21, Clarification and Recodification Be familiar with changes related to the issuance of SSARS Nos. 22-25 Be familiar with preparation, compilation, and review program examples Be aware of the most recent reports and other required communications
Major Subjects
SSARS No. 21, Clarification and Recodification, and updates to SSARS No. 21 due to the issuance of SSARS No. 23, Omnibus Statement on Standards for Accounting and Review Services SSARS No. 22, Compilation of Pro Forma Financial Information SSARS No. 24, Omnibus Statement on Standards for Accounting and Review Services — 2018 SSARS No. 25, Materiality in a Review of Financial Statements and Adverse Conclusions Sample comprehensive engagement work programs for preparation, compilation, and review engagements
Instructions
None

(SSAA576/26) Surgent's Implementing the New Risk Assessment Standard
2026-06-30 12:00
Event Description
The auditor’s responsibilities related to risk assessment have changed! This power-packed course will empower you with the working knowledge of SAS No. 145, Understanding the Entity and Its Environment and Assessing the Risks of Material Misstatement, to successfully apply the standard.
Designed For
All auditors
Objectives
Understand and prepare for the 2023 calendar year-end implementation of SAS No. 145 on risk assessment and two highly-related SASs related to auditing accounting estimates and compliance auditing (i.e., SAS Nos. 143 and 148) Recognize the effects of SAS Nos. 144, 146, and 147, which are also on the short-term implementation horizon
Major Subjects
The performance of risk assessment procedures to attain the knowledge needed to assess risk How the auditor identifies and assesses the risks of material misstatement The new stand-back requirements related to risk assessment
Instructions
None

(SSTE430/26) Surgent's Become a Data Analysis Expert
2026-06-30 12:00
Event Description
In today’s rapidly evolving business landscape, accounting professionals are expected to be more than just number crunchers; they are expected to be insightful interpreters of data. In an era where data is king, this course is your gateway to becoming a savvy data analyst, giving you a competitive edge in your field. We will guide you through the intricacies of making complex data analysis approachable and engaging. You will learn the all-important data analysis process flow that will take you from collecting data all the way to making insightful decisions based upon your data. We will explore the basics of data modeling that will allow you to access data from multiple sources and use sophisticated calculations to create our data metrics. You will learn how to create interactive dashboards, perform sophisticated reporting, and uncover deep insights from your data. Whether you’re looking to streamline your reporting process, enhance your data visualization skills, or make more data-driven decisions, this course is tailored to meet those needs. It’s not just about learning a tool; it’s about enhancing your professional identity as a forward-thinking accounting professional.
Designed For
Anyone looking to become a data analysis expert
Objectives
Identify key features of the data analysis process flow Recognize how your organization’s key metrics can help you make insightful decisions Distinguish between different data visualization techniques
Major Subjects
An introduction to the data analysis process flow and how it is your pathway to becoming a data analysis expert A comprehensive discussion of building a data model and calculating metrics How visualizations can present data in a more insightful and impactful manner
Instructions
None

(SSTX418/26) Surgent's Avoiding the Top 10 Mistakes That Can Wipe Out Retirement Savings
2026-06-30 12:00
Event Description
Years of growth in a retirement account can be wiped out by one mistake. As such, retirement account owners and their advisors should take care to ensure that IRAs are operated in compliance with the governing regulations. This includes ensuring that distributions are handled properly, and that movement of retirement assets, including between IRAs and employer plans, does not violate the limitations that apply.
Designed For
All practitioners advising clients on these complex issues
Objectives
Identify penalties that can apply to distributions, and how they can be avoided Help clients avoid the portability mistakes that can result in unintended tax consequences Move inherited retirement assets in a manner that preserves tax deferred status Help clients avoid ineligible contributions Explain the operational and compliance requirements for Roth IRA conversions
Major Subjects
Coverage of applicable rules from SECURE Act 2.0 The 10% penalty Net unrealized appreciation of employer securities Roth IRA conversions Rollovers and the limitations Direct rollovers vs indirect rollovers, and tax withholding Beneficiary portability rules When a Roth IRA distribution is qualified to be tax-free Excess contributions and the 6% excise tax
Instructions
None

(SSAA490/26) Surgent's Did I Pick the Right Major? Selecting Major Programs in a Single Audit
2026-06-30 12:00
Event Description
Even after we complete our work at an institution, the question sometimes lingers: “Did I pick the right major?” Major program determination is difficult in a single audit and sometimes we feel ill prepared to make the best decision. This course will give you the counseling and assistance you need to feel confident in your major program selection under the Uniform Guidance for Federal Awards requirements.
Designed For
Not-for-profit and government auditors
Objectives
Understand the importance of the major program determination process Perceive the key elements in major program determination and selection (e.g., properly identifying type A and type B programs, high-risk and low-risk programs, and the percentage-of-coverage rule) Skillfully and confidently select major programs in a single audit
Major Subjects
Understanding the risk-based program selection approach to identifying major programs The four-step major program determination process How to identify not low-risk type A programs and high-risk type B programs
Instructions
None

(SSAA486/26) Surgent's Guide and Update to Compilations, Reviews, and Preparations
2026-06-30 12:00
Event Description
Specifically designed for preparation, compilation, and review practitioners, this course provides a comprehensive review and hands-on application for performing financial statement preparation, compilation, and review engagements. You will learn the ins and outs of applying SSARS No. 21, Clarification and Recodification, as well as additional guidance related to SSARS engagements through the issuance of SSARS Nos. 22-27 by the AICPA’s Accounting and Review Services Committee (ARSC). The course also reviews recent peer review feedback on SSARS engagements, providing insights on how to successfully apply this guidance.Not only will this course bring you up to date on SSARSs requirements and guidance, but more importantly, it will provide you with practical examples and illustrations to help you effectively and efficiently perform compilation, preparation, and review engagements.
Designed For
Accounting practitioners and their staff performing and managing compilation, preparation, and review engagement services
Objectives
Understand and apply SSARS No. 21, Clarification and Recodification Be familiar with changes related to the issuance of SSARS Nos. 2227 Be familiar with preparation, compilation, and review program examples Be aware of the most recent reports and other required communications
Major Subjects
SSARS No. 21, Clarification and Recodification, and updates to SSARS No. 21 due to the issuance of SSARS No. 23, Omnibus Statement on Standards for Accounting and Review Services SSARS No. 22, Compilation of Pro Forma Financial Information SSARS No. 24, Omnibus Statement on Standards for Accounting and Review Services 2018 SSARS No. 25, Materiality in a Review of Financial Statements and Adverse Conclusions SSARS No. 26, Quality Management for an Engagement Conducted in Accordance with Statements on Standards for Accounting and Review Services SSARS No. 27, Applicability of AR-C Section 70 to Financial Statements Prepared as Part of a Consulting Services Engagement Sample comprehensive engagement work programs for preparation, compilation, and review engagements
Instructions
None

(SSOT405/26) Surgent's Getting Ahead: The Art of Marketing for CPAs
2026-06-30 12:00
Event Description
To many clients, CPA firms all look the same. While services and specialties may vary significantlyfrom one firm to another, it is hard for the average person to see this by simply looking at the signoutside our office door. Is there any way to make us stand out more to the outside world? Throughsurveys, statistics, and examples, this course looks at how CPA firms can develop a marketing planbeyond just relying on referrals. We look at the pluses and minuses of various marketing channels,regulatory constraints, and how to measure success in the competitive financial services space.
Designed For
CPAs who want to improve their firm’s competitive position by utilizing new and unique marketing techniques
Objectives
Identify common problems involved in marketing CPA services State the common elements of a marketing plan for a service organization List ethical considerations and common state regulatory requirements CPA firms must abide by in their marketing practices Describe what survey data and statistics show about the effectiveness of various marketing channels Describe how to develop metrics to measure the success of marketing efforts
Major Subjects
Challenges of marketing CPA firms Developing marketing strategy Elements of a marketing plan Example: CPA firm marketing plan Marketing regulatory/AICPA issues Picking the right marketing channels Marketing channel statistical analysis Developing marketing metrics
Instructions
None

(SSTX567/26) Surgent's U.S. Taxation of Foreign Corporations: A Case Study Approach
2026-06-30 12:00
Event Description
This course is a case study designed to provide a comprehensive overview of U.S. taxation of a foreign corporation. Using a specific example, the course will walk through step-by-step mechanics on how to calculate the income inclusions and foreign tax credits under GILTI (Global Intangible Low-Taxed Income), Subpart F, and PFIC (Passive Foreign Investment Company) regimes. The case study will further evaluate tax impact of subsequent distributions from the foreign corporation and sales of its stock. A compare-and-contrast approach will highlight the different outcomes of these regimes for individuals and for C corporations, empowering participants to advise their clients on the most tax efficient way to structure their international investments.
Designed For
Any tax practitioner with clients invested in a foreign corporation
Objectives
Explain the similarities and differences between GILTI, Subpart F, and PFIC regimes Understand the mechanics of income inclusions and foreign tax credits available under GILTI, Subpart F, and PFIC regimes Compare and contrast the overall tax liability under different circumstances Identify tax planning opportunities for income from foreign corporations
Major Subjects
Understand how to approach and analyze the U.S. taxation of foreign corporations Using an example, calculate GILTI, Subpart F, and PFIC income inclusions for an individual and C corporation Determine how much foreign tax credit can be claimed against such income inclusions Determine how subsequent dividend distributions from the foreign corporation are taxed Calculate capital gain on the disposition of the foreign corporation Discuss the impact of Section 962 election Compare different outcomes under GILTI, Subpart F, and PFIC regimes for individuals and corporations Identify basic strategies for managing tax liabilities related to foreign corporations
Instructions
None

(SSAA412/26) Surgent's Preparing and Reviewing Client Prepared Financial Statements
2026-06-30 12:00
Event Description
The ultimate objective of a financial statement audit is to issue the independent auditor’s report. This module discusses the process, introduces key elements of financial statements, and provides best practices for auditors who either prepare or review the client’s financial statements. (Please Note: This module is part of Surgent’s Audit Skills Training: Level 2.)
Designed For
Accountants who have responsibilities for drafting financial statements or reviewing client prepared financial statements.
Objectives
Explain the key elements and variations of the auditor’s report Understand the appropriate treatment for accounting changes and error corrections Discuss the basic financial statements, their key elements and required disclosures Understand the Codification layout and be able to perform research on presentation and disclosure issues that arise Use a framework to prepare or review client prepared financial statements Identify best practices for financial statement preparation or review of client prepared financial statements.
Major Subjects
Objective of financial reporting Inter-relationships of financial statements and disclosures Accounting changes Financial statement preparation and review process Best practices for financial statement preparation and review
Instructions
None

(SSTX580/26) Surgent's Weekly Expert Hour (Original Air Date: 10/21/21)
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
Legislative update (as of 10/21/21) TIGTA report #2021-30-042 Tax aspects of selling a home
Instructions
None

(SSAA477/26) Surgent's Controllership Skills Update: Risk Management
2026-06-30 12:00
Event Description
The most recent recession and its fallout, weather (look at 2017), process and product failures, and unethical behavior have again highlighted failures by numerous organizations in identifying and managing risk. The size and reputation of organizations proved not to be the key to success. Again, we saw that failures can result in areas/industries thought to be “under control” through their policies, practices and/or regulations. A core activity of financial management is to effectively protect the assets of their organizations, without significantly reducing new ideas and growth. This brief program provides insights and approaches to identify risk and manage the above noted trade-off. The course is designed for financial managers looking to quickly build upon their existing knowledge and experience, as well as to help to start the less experienced individual. It offers ideas that can be used immediately, as well as longer term approaches. Updated to include new information particularly in the areas of disaster planning, business continuity, and ethics, as well as a sample group exercise to test your current risk management systems.
Designed For
Public, private, and non-profit organizations and their members – CFOs, CEOs, controllers, auditors, and managers
Objectives
Understand the sources of risk and potential actions/behavior that may hide them Gain up-to-date knowledge of risk management and build upon and improve existing practices Recognize actions/steps that can result in measurable benefits to an organization Become familiar with the process of Business Continuity Planning Identify and discuss analytical tools and areas for further investigation
Major Subjects
Rethinking Risk Management: Historic view Challenges Rules Recent lessons Required skills Sources of Risk: Economy Competitors Operations Investments Strategy Compensation Routine practices Unethical behavior. Enterprise Risk Management (ERM): Defining ERM Areas of focus Implementation Planning for disasters Business continuity Contingencies Analytical Tools: Post-completion evaluations Simulation Z-score Hedging Brainstorming Mind mapping Delphi technique
Instructions
None

(SSAA436/26) Surgent's Current Issues in Accounting and Auditing: An Annual Update
2026-06-30 12:00
Event Description
Designed for accounting and attestation practitioners at all levels in both public accounting and business and industry, this course provides a detailed review of the multitude of FASB and AICPA standards issued over the past few years. The course also provides many hands-on examples and illustrations to help apply the guidance in practice and discusses other important A&A practice matters to be aware of, including an update on peer review and audit quality.
Designed For
Accounting and attestation practitioners at all levels desiring to remain up to date on recent pronouncements and other standard setters’ activities
Objectives
Recall and apply recently issued and proposed FASB and AICPA pronouncements Recall and apply guidance from ASC Topic 842, Leases Understand the main provisions of SASs No. 145 to No. 149 Identify other important A&A practice matters to be aware of Utilize hands-on examples and illustrations to demonstrate an overall understanding and application of the material
Major Subjects
Recently issued but newly implemented Accounting Standards Updates (ASUs), the PCC Update, and items on the FASB’s Technical Agenda New ASUs covering common control leases, crypto assets (e.g., cryptocurrency), and income tax disclosures Leases Topic 842 Recently issued SASs and other AICPA activity through SAS No. 149 Detailed review of SAS No. 145 Other important A&A practice matters
Instructions
None

(SSAA475/26) Surgent's Controllership Skills Update: Mergers, Acquisitions, and Alliances
2026-06-30 12:00
Event Description
Mergers, acquisitions, and partnering have long been strategic vehicles to grow or change an existing organization. Corporate America has extensive experience in merging with or acquiring firms. However, its track record of being able to unify an acquired firm with the acquirer and provide a single organization with increased growth potential has been somewhat shaky. This session provides a roadmap including specific actions for financial professionals focused on improving the results of an acquisition, sale, formation of an alliance, and/or outsourced activities.This program continues to be updated based upon trends and recent events. In addition to traditional topics, it includes discussions on the impact of taxes, corporate structures to manage M&A and internal venture capital, strategic spin-offs/splits, issues concerning goodwill, and managing outsourced activities. The program expands the topics covered in the Controllership Skills Update Series. As with the other programs, this brief session is aimed at renewing and expanding participants’ existing skills, by providing specific actions to improve an organization’s results. Real-world examples are used throughout the session.
Designed For
Public, private, and non-profit organizations and their members – CFOs, CEOs, controllers, auditors, and managers
Objectives
Recognize the unique role of financial professionals in a potential transaction Understand the changes that have occurred in the competitive landscape as a result of M&A and alliances Identify the potential pitfalls Be knowledgeable of the skills required for successful transactions Utilize a framework, with specific actions, to manage the selection, valuation, negotiation, and execution of a transaction Gain a roadmap (inexperienced participants) and a review and update (experienced participants) of these strategic, non-traditional skills
Major Subjects
Recent trends: M&A activity; contributing factors/reasons for current levels; examples of recent transactions; IPOs (Initial Public Offering) and SPACs (Special-Purpose Acquisition Company); strategic spin-offs/splits; internal venture capital activities; incubators Expanded role of financial professionals: establishing strategy; valuation techniques; execution plan; due diligence; sources of industry information; goodwill; post-completion evaluations Negotiations: Improving your communication skills; establishing an environment for success; list of dos and don’ts Alliances and outsourcing: steps to forming an alliance; examples of recent alliances; determining if outsourcing (short and long-term) is correct for your organization; steps to improve results
Instructions
None

(SSTX575/26) Surgent's Weekly Expert Hour (Original Air Date: 9/23/21)
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
Latest news on proposed tax legislation (as of 9/23/21) Modification of rules relating to retirement plans SECURE Act 2.0 Wyden pass-through reform discussion draft
Instructions
None

(SSTX435/26) Surgent's Comparing and Contrasting Retirement Plans for Small- and Medium-Sized Businesses
2026-06-30 12:00
Event Description
Clients often ask their tax advisors whether they have the “best” pension plan and whether they are using it to its maximum advantage. This program explains how various pension plans work and analyzes why a small or medium-sized business owner would choose one plan over another.
Designed For
Any tax practitioner who will advise a business owner about selecting a pension plan for his or her business
Objectives
Understand the advantages and disadvantages of the major pension-planning options for small- and medium-sized business owners Help clients evaluate pension plan options and select the best pension-planning option for them
Major Subjects
Factors business owners should take into account when choosing a retirement plan SIMPLE plans Simplified employee pension plans 401(k) plans Defined benefit plans Ensuring eligible employees are covered Employees’ impact on choice of plan Ongoing compliance requirements Establishing a plan after the tax year end Changes to safe harbor 401(k) plans Pooled employer plans
Instructions
None

(SSAA415/26) Surgent's Effective Techniques for Auditing Contingencies and Going Concern
2026-06-30 12:00
Event Description
In these rapidly changing times, an entity may experience significant uncertainties. This is especially true at this time due to issues entities have experienced as a result of the pandemic declared in March 2020 which are still ongoing for many. New accounting principles issued by the FASB are requiring more estimates which could give rise to significant uncertainties. A primary focus right now for management is the requirement to evaluate entity’s ability to remain a going concern. In addition, new audit standards, effective for calendar year end 2021 audits. This module provides tips and techniques for obtaining the audit evidence needed to support conclusions on contingencies and going concern. These issues require disclosure and may result in accruals. (Please Note: This module is part of Surgent’s Audit Skills Training: Level 3.)
Designed For
Accountants responsible for auditing contingencies and going concern uncertainties
Objectives
Describe accounting and auditing requirements for commitments and contingencies Discuss litigation, claims and assessment special considerations Prepare disclosures for common uncertainties contingencies Explain the auditor’s responsibility for evaluating the appropriateness of going concern accounting and disclosure
Major Subjects
Overview of uncertainties, contingencies, litigation, claims and assessments and related disclosures Auditing managements assumptions in making the going concern evaluation Evaluating substantial doubt about an entity’s ability to continue as a going concern for a reasonable period of time as defined in professional standards.
Instructions
None

(SSTX643/26) Surgent's Weekly Expert Hour (Original Air Date: 6/30/22)
2026-06-30 12:00
Event Description
As financial and tax professionals well know, information overload is a constant struggle we face because things change quickly, and the sheer number of changes being made on a daily basis is enormous. Of great importance to small and medium tax and advisory firms is differentiating between changes that are relevant to our practice and our clients and changes that are new but totally irrelevant. Distinguishing between the two is difficult and time-consuming. Mike Tucker and a team of experts are pleased to announce a new weekly series designed to eliminate the clutter and get you what you need to stay up to date and perform for your clients. We are all aware that the IRS, along with other state and federal regulators, is issuing guidance with increased frequency due to the coronavirus pandemic tax changes. New rules need to be analyzed, dissected, and explained more quickly than in days gone by so that our clients are kept informed of opportunities that may not last long. This weekly series will provide relevant and important tax and financial changes in a quick, concise format.Each week, Mike and his co-presenters will dispense news on current events impacting taxes, finance, and industry. The subject matter will differ each week and intermittently include topics such as Social Security and Medicare. The panelists will discuss personal and corporate tax matters as well as other late-breaking news related to practitioners’ personal finances and those of their clients.Every financial professional will benefit from this series.
Designed For
Financial professionals who wish to be up to speed on the latest news affecting themselves and their clients
Objectives
Be well informed on current topics impacting taxes, finance, and industry
Major Subjects
Section 754 Section 734(b) and Section 743(b) Adjustments Charitable contributions and commodities R&D tax credits
Instructions
None

(SSTE403/26) Surgent's Artificial Intelligence for Accounting and Finance Professionals
2026-06-30 12:00
Event Description
Accounting and finance professionals have used different forms of automation over the years to improve the efficiency and accuracy of their work. So far, technology has not been able to replace the knowledge, experience, and decision-making of seasoned professionals. Times are rapidly changing. Today, systems easily exceed humans in accuracy and consistency. Artificial intelligence (AI) brings opportunities for accountants and finance professionals in the short term to improve efficiency and accuracy, while providing more value for businesses and customers alike. In the long term, AI will offer profound changes to how professionals work and process data. This course is designed to review where we are and where we are headed in the world of AI.
Designed For
Accounting and finance professionals seeking to understand the role of artificial intelligence today and in the future
Objectives
Be familiar with the fundamentals of artificial intelligence Recognize the different types of artificial intelligence in use today Understand how artificial intelligence will change the accounting and finance professions Be able to explain data security and privacy best practices
Major Subjects
What is artificial intelligence? What are the different forms of artificial intelligence? The difference between artificial intelligence and machine learning The types of problems artificial intelligence can solve The role of algorithms How artificial intelligence will affect accounting and finance careers Data governance, security, and privacy How accounting firms are using AI today The role of artificial intelligence in asset management
Instructions
None

(SSTX587/26) Surgent's Weekly Expert Hour (Original Air Date: 12/16/21)
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
Outlook for the economy and markets (as of 12/16/21) OSHA’s COVID-19 Vaccination and Testing Emergency Temporary Standard Back Door Roths and Mega Back Door Roths and ho;the proposed Build Back Better Act would affect them
Instructions
None

(SSTE461/26) Surgent's Taking Advantage of Array Formulas in Excel
2026-06-30 12:00
Event Description
This intensive 2-hour course is designed to unlock the potential of array formulas in Microsoft Excel. Array formulas are a vital tool in Excel for their unique ability to perform multiple calculations on one or more items within an array, making them indispensable for complex data analysis and calculations. They enable users to write fewer, more powerful formulas, leading to cleaner and more efficient spreadsheets. This course is tailored to enhance your data analysis and spreadsheet management skills by delving into the advanced aspects of array functions. Through a combination of theoretical knowledge and practical exercises, you will learn to streamline your work and improve efficiency in Excel.
Designed For
Professionals who regularly use Microsoft Excel for data analysis, financial modeling, or complex calculations
Objectives
Apply array formulas and functions in Excel to solve complex data analysis problems, enhancing the efficiency and accuracy of calculations Differentiate between regular and array formulas and determine when to use each for optimal data management and processing in various scenarios Analyze and select the most appropriate array functions and constants for specific tasks, improving the effectiveness of data manipulation and presentation in Excel
Major Subjects
Differentiating array formulas from regular Excel formulas and explaining their significance Practical application of array formulas: how to effectively implement and utilize these formulas in a variety of common Excel tasks and scenarios Utilization of dynamic arrays and spill functions, highlighting their role in modern Excel data handling Complex functions such as SUMPRODUCT, UNIQUE, SORT, and FILTER, focusing on multi-condition summing and data management How to simplify the use of static values called array constants
Instructions
Download the handout and practice material prior to course
