South Carolina Association of CPAs

(SSTE458/26) Surgent's Improve Design and Productivity with Excel Tables
2026-06-30 12:00 (America/Detroit)
Event Description
Excel tables are a fundamental feature that streamlines data organization, analysis, and visualization in Excel. Throughout this course, you will discover how to transform raw data into elegant, efficient, and visually appealing tables. By harnessing the full potential of Excel tables, you will be able to make better data-driven decisions and collaborate more effectively in various professional settings. Unlock the full potential of Excel tables to revolutionize the way you manage, analyze, and present data, leading to improved efficiency and better decision-making in your personal and professional endeavors.
Designed For
Any Excel user who wants to learn features within Excel to create better spreadsheets in a shorter amount of time
Objectives
Use Excel tables in most spreadsheets Apply features of Excel tables to create more accurate spreadsheets Identify ways to improve spreadsheet productivity by using Excel tables
Major Subjects
What are Excel tables are and why are they important? How to create Excel Tables from scratch The art of sorting and filtering data within Excel tables to quickly identify patterns, trends, and outliers How Excel tables use structured reference formulas to create accurate calculations How Excel tables increase spreadsheet creation productivity
Instructions
None

(SSTX457/26) Surgent's Successfully Completing an Income Tax Return for a Trust or Estate -- Form 1041
2026-06-30 12:00
Event Description
Some of your clients have estate plans that provide for testamentary trusts. Other clients make gifts to irrevocable trusts during their lifetime. And some will die with probate estates.Therefore, you should have a basic understanding of how the income tax applies uniquely to trusts and estates. For example, “distributable net income” (DNI) is a trust-only concept that is essential to understand. Plus, the deductions for fiduciary fees, charitable deductions and certain miscellaneous deductions (such as investment advisory fees, and attorney/accountant fees) are treated differently than for individual taxpayers. However, with a decent understanding of the basic income tax and net investment income tax (NIIT) rules, you can add significant value to your clients.
Designed For
Any tax practitioner who wishes to understand how to assist clients with filing a federal gift tax return
Objectives
Understand how to file a basic income tax return for an estate or trust form 1041
Major Subjects
Passive activity rules for trusts including the NIIT The different types of trusts for income tax purposes (e.g. simple, complex, grantor, charitable) The critical categorization of income (taxable income vs. fiduciary accounting income) Distributable net income (DNI) and how it works The Tier Rules The Separate Share Rule IRC 663(b) 65-Day Rule IRC Section 691(c) Deduction QSST and EBST elections How to treat excess deductions on termination Grantor trust rules and how they impact planning and return preparation The income tax side of Domestic Asset Protection Trusts
Instructions
None

(SSTX603/26) Surgent's Weekly Expert Hour (Original Air Date: 5/20/21)
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
COBRA continuation coverage Coronavirus-related distributions (CRDs) Using Form 8915-E Changes brought about by the Consolidated Appropriations Act of 2021
Instructions
None

(SSAA429/26) Surgent's Effective Communications with Management and Those Charged with Governance
2026-06-30 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

(SSTX513/26) Surgent's Preparing C Corporation Tax Returns for New Staff and Paraprofessionals
2026-06-30 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
Preparation of a reasonably complicated Form 1120, U.S. Corporate 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

(SSTX664/26) Surgent's Weekly Expert Hour (Original Air Date: 9/5/24)
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
Latest update concerning the Employee Retention Credit (ERC) Discussion of common signs of an incorrect ERC claim Status of the real estate profession, due to recent National Association of Realtors (NAR) settlements
Instructions
None

(SSOT414/26) Surgent's Build Professional Relationships to Enhance Your Career-Authentic Networking
2026-06-30 12:00
Event Description
Networking can be a game changer but is too often viewed as a self- promotion tool that is not natural for most people. When one flips the context and instead views it as a way to help and support others while also improving professional relationships and ultimately enhancing career opportunities, the results are undeniable! This seminar provides participants with techniques to feel comfortable and confident in every networking setting from large conferences to one-on-one encounters. Both external and internal (within the company or firm) strategies are covered.
Designed For
Anyone in the accounting or financial service professions interested in learning how to build and sustain long term professional relationships and connections for career success.
Objectives
Understand the three components of effective networking: preparation, participation, and follow-up Know how to build a business network in the workplace and industry Understand the mechanics of retaining and reinforcing existing professional relationships
Major Subjects
The psychology of perception Preparation checklist for networking Presenting your best self Perception management Preparing oneself for networking Setting expectations and limit; Seamless self-introductions How to introduce others Overcoming anxiety How to start conversations Situational question; The art of conversation flow Listening skills Topics to avoid Graceful exits Body language Navigating large events/conferences One-on-one meetings Cocktail party etiquette Remembering names Strategies for introverts Follow up recommendations How to maintain and sustain relationships long term
Instructions
None

(SSTX650/26) Surgent's Weekly Expert Hour (Original Air Date: 5/23/24)
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
Guidelines for HSAs and long-term care Transfer and direct pay of energy credits Overview of the Dirty Dozen
Instructions
None

(SSAA500/26) Surgent's Update on the AICPA's Enhancing Audit Quality Initiative
2026-06-30 12:00
Event Description
Quality should be the primary focus of all engagements. Since initiating its Enhancing Engagement Quality initiative in 2014, the AICPA has been using its peer review program as a way to assess the improvement in engagement quality.In this course, we’ll review the latest results from the peer review program and identify common findings in recent peer reviews of audits as well as SSARS engagements.
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 key elements of the AICPA’s Enhancing Audit Quality initiatives Recognize key trends noted in recent peer reviews Understand the importance of audit documentation in the system of quality control Recall common peer review feedback identified on common attestation engagements
Major Subjects
Status of the AICPA’s Enhancing Engagement Quality initiative Recent Peer Review results Common peer review findings
Instructions
None

(SSTX578/26) Surgent's Weekly Expert Hour (Original Air Date: 10/07/21)
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
Update on tax legislation (as of 10/7/21) Medicare reimbursements and balance billing When does it make economic sense to claim Social Security?
Instructions
None

(SSTX528/26) Surgent's Real Estate Tax Boot Camp
2026-06-30 12:00
Event Description
This course is a `deep dive’ into all things real estate tax-related for the mid-level practitioner moving into this complex area. You will deepen your understanding of the complex considerations and strategies that individuals must navigate in acquiring, holding, managing, constructing, and disposing of real estate. You will leave the course able to navigate critical issues associated with the relevant returns and plan strategically for your company or clients. We will discuss in detail the impact of recent tax legislation, as well as historically difficult areas of the law like passive activity and at-risk rules.
Designed For
Accounting and Financial Professionals who advise clients or their company on issues related to the acquisition, holding, management, and disposition of real estate
Objectives
Learn how to determine the taxpayer’s basis in the property Learn the rules of real estate development Learn how the IRC taxes rental operations Learn how to calculate gain or loss on the sale of real estate Understand the complex rules of depreciation, bonus depreciation, and Section 179 Understand when a taxpayer can take advantage of the QBI deduction under Section 199A related to rental real estate Understand the at-risk rules Understand the passive activity rules Understand the like-kind exchange rules
Major Subjects
Coverage of recent tax legislation pertaining to real estate Installment sales Rental operations Depreciation and recapture Determination of basis Passive activity losses At-risk rules The qualified business income (QBI) deduction as it relates to rental real estate Like-kind exchanges Calculation of gain or loss on sale of real estate
Instructions
None

(SSAA461/26) Surgent's Best Practices in Not-for-Profit Accounting and Reporting
2026-06-30 12:00
Event Description
Don’t just wing it when you can soar! To catch the eye of resource providers and fulfill the needs of leadership, it is essential that not-for-profits prepare financial statements which excel. This course will empower you with the knowledge of not-for-profit accounting and reporting to surpass the expectations of financial statement users. Over 15 focused exercises are included to illustrate and refine today’s best practices in not-for-profit accounting and reporting.
Designed For
Not-for-profit industry professionals and auditors
Objectives
Prepare not-for-profit financial statements that make a difference Select the accounting and reporting options that work best for the individual not-for-profit Skillfully apply today’s not-for-profit accounting and reporting requirements
Major Subjects
The key requirements, options, and best practices seen in each of the basic financial statements Today’s core accounting and reporting requirements related to contributions and how to effectively and efficiently apply them How to analyze and incorporate the needs of financial statement users into a not-for-profit’s financial statements and disclosures
Instructions
None

(SSOT428/26) Surgent's HIPAA: What Accountants and Other Practitioners Need to Know
2026-06-30 12:00
Event Description
In 1996, Congress passed the Health Insurance Portability and Accountability Act, commonly referred to as HIPAA. HIPAA’s stated purpose was to provide Americans with privacy measures designed to protect personal healthcare-related information. Yet soon after it became law, critics argued that HIPAA “lacked teeth”, noting that the only remedy for violations of the law was to report the wrongdoer to the Department of Health and Human Services.Congress strengthened HIPAA in 2009 when it passed the Health Information Technology for Economic Clinical Health Act (“HITECH”). Under HITECH, entities subject to HIPAA are now required to maintain specific physical, administrative, and digital protection procedures. HIPAA now imposed many other requirements for those affected by the law, such as requiring breaches of patient information be reported to affected parties in a timely manner. Further, the law substantially increased the fines that HIPAA-covered entities must pay for violations.It is imperative that accountants and financial professionals familiarize themselves with HIPAA’s requirements. Under HITECH, businesses must comply with HIPAA’s data privacy guidelines if they work with HIPAA-covered businesses; that is, any business in the healthcare industry. Professionals who are not familiar with HIPAA fundamentals run the risk of subjecting themselves and their company to civil liability and severe penalties.
Designed For
Anyone in the accounting or financial services profession who seeks to understand HIPAA and how it impacts their practice. Also, accounting and financial professionals who counsel individuals or business owners that are considered HIPAA-covered businesses
Objectives
Understand HIPAA’s requirements and how they apply to accounting and other professionals Understand methods to employ to reduce chances of violating HIPAA’s provisions Recognize how HIPAA intersects with the work of accountants and similar professionals who advise individuals and businesses
Major Subjects
A basic overview of the requirements imposed by HIPAA on professionals What businesses and individuals are subject to HIPAA Best practices for HIPAA compliance Issues unique to accounting and finance professionals concerning HIPAA Recognize common areas of liability under HIPAA
Instructions
None

(SSAA414/26) Surgent's Performing Effective and Efficient Analytical Procedures
2026-06-30 12:00
Event Description
Analytical review procedures are performed in the preliminary and final stages of the audit. Auditors may also choose to perform analytical procedures as substantive tests. It is important to properly design and perform the procedures to ensure an effective and efficient audit engagement. This module will provide detailed guidance and methods for performing these techniques. (Please Note: This module is part of Surgent’s Audit Skills Training: Level 2.)
Designed For
Accountants responsible for performing basic analytic procedures on audit engagements
Objectives
Performing effective preliminary analytical procedures in the risk assessment process Performing a final overall analysis to assess the conclusions reached during the audit and evaluate the overall financial statement presentation. Planning and performing effective and efficient substantive analytical procedures Concluding on analytical procedures
Major Subjects
Preliminary analytical procedures as risk assessment procedures Performing final analytical procedures to assess the conclusions reached during the audit and evaluate the overall financial statement presentation. When to use substantive analytical procedures for efficiency and effectiveness Establishing expectations for substantive analytic procedures Setting a threshold for differences Following up on differences from expectations Concluding on substantive analytical procedures
Instructions
None

(SSAA466/26) Surgent's The Most Critical Challenges in Governmental Accounting Today
2026-06-30 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

(SSTX592/26) Surgent's Weekly Expert Hour (Original Air Date: 8/12/21)
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
Child Tax Credit update (as of 8/12/21) Revenue Procedure 2021-33 How to use an annuity What tax practitioners need to be aware of regarding the Champlain Towers condo collapse
Instructions
None

(SSAA479/26) Surgent's Fraud Environment
2026-06-30 12:00
Event Description
Fraud is all around us, though many times we miss it. As accountants, we have a professional responsibility to detect material fraud. However, our ability to detect fraud is directly related to our understanding of how fraud occurs, how prevalent it is and what types of procedures allow both accountants and companies to detect fraud before it becomes material.In addition to providing a quick update on recently issued accounting and auditing standards, this course will review the latest fraud statistics compiled by the Association of Certified Fraud Examiners (ACFE), and see how COVID-19 has impacted the fraud landscape. Then the course will review our professional responsibilities to both detect fraud and to report actual or suspected fraud, plus identify which procedures are most effective at identifying and preventing fraud.
Designed For
Accounting and auditing practitioners at all levels desiring to remain up to date on recent pronouncements and other standard setters’ activities
Objectives
Recall common statistics concerning the prevalence of fraud Identify best practices in detecting fraud Discuss professional responsibilities of accountants related to fraud
Major Subjects
Statistics compiled by the ACFE related to fraud Professional responsibilities to identity, respond to and report fraudulent activity The current fraud landscape, including who commits fraud, how and why they commit it and how they are detected
Instructions
None

(SSAA458/26) Surgent's Annual Auditing Update
2026-06-30 12:00
Event Description
Designed for accounting, audit, and attestation practitioners at all levels in both public accounting and business and industry, this course provides an overview of the recent pronouncements and guidance issued by the AICPA related to audit and attest standards, including a discussion of SAS 142, effective for 2022 audits, and SASs 143-145, effective for 2023 audits. The course also covers recent activity by the AICPA’s Professional Ethics Executive Committee related to the AICPA’s Code of Professional Conduct, as well as proposed updates to the AICPA’s quality management standards. Lastly, the course will provide an update on the status of the AICPA’s enhancing engagement quality initiatives. The course is a one-stop shop to get you up to speed on recently issued AICPA guidance.
Designed For
Accounting and attestation practitioners at all levels in both public accounting and private industry
Objectives
Identify and understand the requirements of recently issued SASs Recall the key provisions of Code of Conduct updates Identify key elements of the AICPA’s new guidance on quality management Develop implementation tips and best practices related to these new standards Implement best practices for enhancing engagement quality
Major Subjects
AICPA hot topics and standard setting initiatives Discussion of new standard on audit evidence, SAS 142, effective for years ended December 31, 2022 Discussion of new standards on auditing accounting estimates, use of specialists, and the risk assessment process, SASs 143145, effective for years ended December 31, 2023 Recent updates to the AICPA’s Code of Professional Conduct Recently issued or proposed updates to other AICPA professional guidance
Instructions
None

(SSTX430/26) Surgent's Succession Planning for the Small Business Owner: Finding the Exit Ramp
2026-06-30 12:00
Event Description
The life cycle of the small business can be summed up in three segments: 1) starting the business; 2) operating the business; and 3) getting out of the business. This course focuses on getting out of the business. The most elusive element of owning a small business can be finding the proper exit strategy. This course is designed to provide the business consulting practitioner with tools and concepts to advise the small business owner and assist them in developing the right exit strategy. The course covers exit strategies related to third-party sales and succession planning within a family.
Designed For
Practitioners with small business clients that will eventually sell that business to third parties or family members that need advice regarding exiting the business
Objectives
Understand the process of selling a business from finding a buyer to completing the sale Understand how business brokers operate and the fees that they charge Discuss the difference between selling the business and leaving the business: the transition period Protect the seller’s interest in a seller-financed sale Understand how estate planning and family succession of a business interact Understand the use of discounts in transfers of ownership interests to family members Discuss when to turn over operations while maintaining control of a family business: drawing distributions from the business for retirement and receiving a step-up in basis at death Understand various structuring options for family business succession
Major Subjects
How to find unrelated buyers of a business Maintaining control of the business succession process Turning over the reins to family members: when to give up control Finding the right team to sell a business Options for selling a business to an unrelated party Options for selling a business to family members Options for selling a business to employees Overcoming the emotional attachment to a business Selling to family members for a life annuity Using family partnerships and trusts to transfer a business
Instructions
None

(SSTX451/26) Surgent's IRS Tax Examinations and Hot Issues
2026-06-30 12:00
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

(SSTX566/26) Surgent's Tax Forms Boot Camp: LLCs, Partnerships, and S Corporations
2026-06-30 12:00
Event Description
The course provides a comprehensive, hands-on, pencil pushing understanding of the preparation of both S corporation and partnership/LLC tax returns, along with the underlying laws, regulations, etc. The course uses the basic concepts underlying the two main types of business returns: 1120S and 1065 as building blocks for more complex concepts tax preparers should be aware of. The theoretical concepts get illustrated in comprehensive examples that incorporate the most up-to-date law changes and provisions.
Designed For
All levels of staff and company controllers responsible for filing these forms
Objectives
Learn in detail about the preparation of Form 1120S, Schedules M-1, K, and K-1 Learn in detail about the preparation of Form 1065, Schedules M-1, K, and K-1 Identify and handle commonly found S corporation and partnership tax issues
Major Subjects
Compare and contrast the tax consequences, opportunities, and pitfalls of operating a business as a partnership, LLC, or S corporation Reporting Requirements for Schedules K-2 and K-3 Form 7203, S Corporation Shareholder Stock and Debt Basis Limitations Gain a comprehensive understanding of income tax laws for S corporations from eligibility and election to tax return preparation, stock basis, and loss limitation issues Recognize and properly handle special pass-through items of income and expense Accurately prepare S corporation returns and reconcile book income to taxable income Accurately prepare partnership returns and reconcile book income to taxable income What the transactional method entails and how to report partners’ capital accounts under this method Properly handle the tax treatment of distributions to shareholders, partners, or members Understand the special restrictions and sanctions for tax year-end selection Review the basics of partnership and LLC formation and basis calculation Self-employment tax or NOT, for each entity Filling in K-1s correctly for S corporations, partnerships, and LLCs. Major changes in K-1 reporting on both partnership and S corporation forms and content The most frequently used forms and schedules, including some form oddities
Instructions
None

(SSTE417/26) Surgent's Data Analytics: Planning and Implementation Strategies
2026-06-30 12:00
Event Description
As the rewards from data continue to grow, companies must recognize the value of data to remain competitive in the current digital economy. Companies that use data in their business processes are outperforming those that do not. Data skills will become necessary in the next few years, and your employees will need them to perform their jobs.In this course, you will gain an understanding of how to transform your organization into a data-driven company. This understanding will increase your chances of successfully achieving your goal of implementing data analytics in your organization.
Designed For
Anyone who needs a better understanding of how to go about implementing data analytics in their organization
Objectives
Recognize why business users need to develop data skills today Understand the limitations of Excel when working with data Be familiar with the data tools that are now available in Excel Understand how self-service business intelligence leads to data democratization Realize why the Power BI ecosystem is a good choice for implementing self-service business intelligence Plan for self-service business intelligence Implement self-service business intelligence
Major Subjects
Why have companies struggled to implement data analytics? What are the barriers you face in becoming a data-driven organization? How does self-service business intelligence help in developing a data-driven organization? Why is Power BI the self-service business intelligence application you should use? Why should everyone in your company be assigned a data role?
Instructions
None

(SSOT419/26) Surgent's Corporate Bankruptcy Basics: Understanding the Reorganization and Liquidation Process
2026-06-30 12:00
Event Description
Corporate bankruptcies are complex proceedings involving multiple parties. Businesses file for bankruptcy to seek protection from creditors and to reorganize or liquidate debts. There are several reasons companies file for bankruptcy; however, the most common include excessive debt, a drop in demand, increased costs, lawsuits, and poor accounting practices. As trusted advisors, accounting and financial professionals should have a basic understanding of the bankruptcy process. This course provides an overview of corporate bankruptcy proceedings. Participants in this webinar will gain an understanding of how corporate bankruptcy proceedings begin and end, as well as learn about key issues that affect debtor and creditor rights during bankruptcy.This webinar provides information from the perspective of both debtor and creditor. Although bankruptcy concerns the debts of the debtor, the Bankruptcy Code provides substantial protections to creditors. Creditor rights, however, vary widely depending on the status afforded the creditor under the Bankruptcy Code. Do yourself, your clients, and your profit margin a favor, and sign up for this invaluable webinar.
Designed For
Professionals seeking to understand the basic components of bankruptcy proceedings
Objectives
Understand the difference between Chapter 7 and 11 bankruptcy proceedings Advise clients regarding the proof of claim process Identify issues important to corporate creditors during the bankruptcy process Understand the role of the automatic stay injunction
Major Subjects
Commencement of a corporate bankruptcy proceeding Protections provided to Chapter 11 and 7 debtors under the Bankruptcy Code Key procedural aspects of bankruptcy The automatic stay Differences between Chapters 7 and 11 bankruptcy cases How a debtor liquidates under Chapter 7 Proofs of claim Chapter 11 plans of reorganization Litigation that can arise during bankruptcy Creditor committees Bankruptcy trustees Avoidable preferences and fraudulent transfers Special rights afforded to landlords and secured creditors
Instructions
None

(SSTX491/26) Surgent's What Tax Practitioners Need to Know About Medicare
2026-06-30 12:00
Event Description
Tax advisors often receive questions concerning all facets of Medicare. How does Medicare work? How do I apply? How much does it cost? Is Medicare optional or required? This program provides a basic introduction to the Medicare program and covers many of the areas of the Medicare program that clients are most interested in. If you, or some of your clients, have questions relating to Medicare, this program is a must for you.
Designed For
Tax practitioners who currently advise or who anticipate advising clients with respect to Medicare enrollment and/or Medicare coverage issues
Objectives
Understand who is eligible for Medicare Determine whether an individual will have to pay a surtax for Medicare Part B and Part D coverage Ascertain whether private or spousal insurance options are preferable to Medicare
Major Subjects
Eligibility for Medicare How to apply for;Medicare Introduction to Parts A, B, C, and D of Medicare Payments for Parts B and D of Medicare: the higher costs imposed on higher income beneficiaries Late enrollment penalties Medicare Advantage in lieu of original Medicare The Affordable Care Act’s impact on Medicare Legislative and regulatory developments
Instructions
None

(SSET404/26) Surgent's Ethical Considerations for the CPA
2026-06-30 12:00
Event Description
CPAs today face greater challenges than ever to maintain the high ethical standards of their profession. It is vitally important that all CPAs understand their professional responsibilities related to all aspects of their job. This course, which focuses on key components of the AICPA Code of Professional Conduct, reviews a history of the CPA profession and focuses on ethical requirements that CPAs must adhere to in their everyday practice, including practical examples of potential ethical dilemmas that practitioners may encounter, particularly those related to objectivity and independence. PLEASE NOTE: THIS COURSE COVERS GENERAL ETHICS AND IS APPLICABLE IN STATES IN WHICH STATE-SPECIFIC ETHICS IS NOT REQUIRED. This course does not qualify for IRS credit.
Designed For
All CPAs
Objectives
Understand the attributes of ethics and professional conduct Identify ethical issues that occur every day in the work environment Understand those deliberative, emotional, and social skills that enable a CPA to put their knowledge of the rules into practice in ways that are applicable to any situation Understand CPA Independence issues and professional conduct
Major Subjects
Examine the CPA’s role in today’s economy Compare similarities and differences between individual and business ethics Explore the link between ethics, integrity and scruples Discuss the basic attributes of ethics and professional conduct Review the history of the CPA profession and the CPA’s requirement to adhere to ethics policies and codes of conduct Review the AICPA’s Code of Professional Conduct and a CPA’s responsibilities to the public, clients and colleagues Discuss the common rules and statutes faced daily in the CPA profession. Case studies may also be utilized to present potential ethical dilemmas CPAs may face during their careers Review CPA Independence violations by current legal case examples
Instructions
None

(SSAA592/26) Surgent's SEC Hot Topics - MD&A and Non-GAAP Financial Measures
2026-06-30 12:00
Event Description
This course provides an overview of two of the most popular SEC topics which result in comment letters from the SEC. This includes a discussion of management’s discussion and analysis (MD&A) as well as Non-GAAP Financial Measures. These two areas consistently rank in the Top 10 for the most frequent comment letters issued to public companies by the SEC.
Designed For
Financial practitioners who want an overview of the focus areas related to MD&A and Non-GAAP Financial Measures
Objectives
Identify the SEC Regulation applicable to MD&A Recognize the primary objective and focus areas related to MD&A Identify key information that should be included within a company’s MD&A Recognize the types of transactions that should be discussed in MD&A Identify methods to enhance the presentation of MD&A
Major Subjects
The overall importance of the rules and regulations with respect to the Management’s Discussion and Analysis (MD&A) section of an entity’s consolidated financial statements filed with the U.S. Securities and Exchange Commission (SEC) An overview of Non-GAAP Financial Measures
Instructions
None

(SSOT449/26) Surgent's Working Remotely: Best Practices, Challenges, and Opportunities
2026-06-30 12:00
Event Description
Working from home presents both benefits and challenges for professionals. For employees, working from home provides opportunities to be more productive and gain time that would otherwise be spent commuting to and from the office. Employers who utilize remote work enjoy fewer fixed costs, more efficiency, and greater employee satisfaction. Without proper planning, professionals who work remotely may experience increased anxiety and disorganization. They may also jeopardize data privacy. However, when executed properly, working remotely can help organizations become more efficient and profitable, while at the same time improving employee morale. This webinar looks at how firms and companies have successfully implemented work from home programs and discusses mistakes that can be avoided through proper planning.
Designed For
Any professionals who seek to understand ways to implement or improve work from home programs
Objectives
Formulate a plan to implement a successful work from home program Understand how other organizations successfully utilize remote work Be familiar with research and related studies identifying challenges and benefits of working remotely
Major Subjects
Technology and workstation arrangements Maximizing productivity Establishing procedures that can be implemented throughout the organization Understanding the relationship between remote work and employee retention Effective communication strategies for staying connected with colleagues and clients The productivity challenges unique to working from home Time management The importance of distinguishing between the home office and home Data privacy concerns Other ethical considerations that arise when working from home
Instructions
None

(SSTX507/26) Surgent's A Guide to Nonqualified Deferred Compensation
2026-06-30 12:00
Event Description
This course is designed to provide a deep understanding of NQDC plans, focusing on the regulations, tax nuances, and strategies to understand to effectively advise clients. Participants will learn about the key features of NQDC plans, their differences from qualified retirement plans, and the compliance requirements under IRC Section 409A and other relevant regulations. The course will cover the taxation of NQDC plans, including income recognition, FICA, and federal/state taxes, for both employers and employees. Attendees will explore various types of NQDC plans and discuss their unique features and benefits. The course will also delve into financing and funding options for NQDC plans and provide guidance on developing and implementing effective planning strategies based on participant demographics, company objectives, and tax efficiency. By the end of the course, participants will have the knowledge and tools to properly advise clients on NQDC plans to maximize benefits while ensuring compliance with regulations.
Designed For
Accounting and finance professionals who wish to gain a deep understanding of nonqualified deferred compensation
Objectives
Define nonqualified deferred compensation (NQDC) and explain how it differs from qualified retirement plans Identify and describe the key compliance requirements for NQDC plans, including IRC Section 409A and other relevant regulations Understand the taxation of NQDC plans, including the timing of income recognition, FICA, and federal/state taxes, and the tax consequences for both employers and employees Distinguish between the various types of NQDC plans, such as salary deferral arrangements, and supplemental executive retirement plans (SERPs), and understand their unique features and benefits Understand the financing and funding options available for NQDC plans and the pros and cons of each approach Develop and implement effective planning strategies for NQDC plans, considering factors such as participant demographics, company objectives, and tax efficiency Summarize the key takeaways from the course, emphasizing the importance of proper plan design, compliance, and administration in maximizing the benefits of NQDC plans for both employers and employees
Major Subjects
The basics of nonqualified deferred compensation (NQDC) NQDC compliance Taxation of NQDC plans Types of NQDC plans Financing/funding NQDC plans Planning strategies
Instructions
None

(SSAA510/26) Surgent's Government and Nonprofit Frauds and Controls to Stop Them
2026-06-30 12:00
Event Description
George Washington once wrote, “We ought not to look back, unless it is to derive useful lessons from past errors, and for the purpose of profiting by dear bought experience.” The cost of fraud, dearly paid by governments and nonprofits, is too severe not to learn and profit from. In this course, we will look back at real-world government and nonprofit frauds and derive useful controls to stop them. The course materials utilize a highly illustrative and innovative format. Over 15 focused exercises are included to provide an enhanced working knowledge of fraud and anti-fraud controls to both auditors and industry professionals.
Designed For
Auditors of governments and nonprofits and industry professionals interested in preventing fraud
Objectives
Identify common frauds occurring in governments and nonprofits today Skillfully develop controls to combat frauds Protect governments and nonprofits from fraud
Major Subjects
Examine real-world misappropriations of cash, check frauds, vendor scams, credit card abuse, grant frauds, benefit schemes, inventory thefts, and payroll frauds Consider and develop controls to stop fraud Tailor controls to the size and fit of the government or nonprofit
Instructions
None

(SSTX666/26) Surgent's Weekly Expert Hour (Original Air Date: 9/19/24)
2026-06-30 12:00
Event Description
As financial and tax professionals well know, information overload is a constant struggle we face because things change quickly, and the sheer number of changes being made on a daily basis is enormous. Of great importance to small and medium tax and advisory firms is differentiating between changes that are relevant to our practice and our clients and changes that are new but totally irrelevant. Distinguishing between the two is difficult and time-consuming. Mike Tucker and a team of experts are pleased to announce a series designed to eliminate the clutter and get you what you need to stay up to date and perform for your clients.Mike and his co-presenters will dispense news on current events impacting taxes, finance, and industry. The subject matter will differ each week and intermittently include topics such as Social Security and Medicare. The panelists will discuss personal and corporate tax matters as well as other late-breaking news related to practitioners’ personal finances and those of their clients.Every financial professional will benefit from this series.
Designed For
Financial professionals who wish to be up to speed on the latest news affecting themselves and their clients
Objectives
Be well informed on current topics impacting taxes, finance, and industry
Major Subjects
Discussion of the continuing struggle for FAFSA simplification Form 1099-K and crowdfunding online Anti-money laundering regulations for residential real estate transfers An overview of the expiring TCJA provisions
Instructions
None
