South Carolina Association of CPAs

(SSAA590/26) Surgent's Surging Auditors: Revenue Rush
2026-06-30 12:00 (America/Detroit)
Event Description
Stepping into the shoes of an outside technical consultant, each participant must perform an ASC 606 assessment for Quality Tiles, Inc. (QTI), a company recently acquired by Home D‚cor and More, Inc. (HDM). HDM management needs to ensure the company is in compliance with GAAP related to revenue recognition before the next board meeting. Participants will meet with GTI’s controller and must strategically ask the right questions. Based on the information received, they will apply guidance in ASC 606, which can be complex, to a series of revenue recognition considerations to determine if revenue is being recognized appropriately.
Designed For
Accounting and auditing practitioners who are beginning their careers in public accounting
Objectives
Recall the key elements of the 5-step revenue recognition approach under ASC 606 Identify the key information necessary to assess revenue recognition under ASC 606 Assess the appropriateness of revenue recognition approaches
Major Subjects
Application of ASC 606 to contractual situations Identifying key information necessary to apply ASC 606 Assessing compliance with the guidance of ASC 606
Instructions
None

(SSAA473/26) Surgent's Controllership Skills Update: Current Survival Skills
2026-06-30 12:00
Event Description
The role of financial professionals has and continues to change in organizations. The stereotype of collecting and reporting data has been replaced by a broader vision, which focuses on improving an organization’s results today and preparing it for the future. This brief program offers specific actions that can be implemented by financial personnel to expand their role through improving their organization. The actions and techniques provided build upon and improve activities that exist in many organizations (measuring, budgeting, hiring, risk management, etc.), as well as providing insights into capital allocation, cash management, valuation techniques, variables that influence capacity levels, M&A activity and actions to increase efficiency and innovation. Updated to include the impact of regulations, additional examples of M&A, alliances and strategic spin-offs/splits, methods to improve efficiency from existing activities, the impact of COVID-19, as well as current organizational changes employed to manage and accelerate growth.
Designed For
Public, private and non-profit organizations and their members — CFOs, CEOs, controllers, auditors, and managers
Objectives
Provide an overview of the expanded role of financial professionals Gain knowledge in a diverse range of activities Explore analytical valuation techniques that are useful over a board range of events Understand the potential value of improving existing practices and/or implementing missing ones Recognize immediate actions that can result in measurable benefits to an organization Identify specific areas for further exploration
Major Subjects
Changing Role of Financial Professionals: Priorities Change in mission Valued-added actions Strategic Measurements: Common errors and guidelines for improvement Balanced scorecard Strategy development and implementation Budgeting basics and next steps Risk Management: Recent lessons, including Black Swan events Defining Enterprise Risk Management (ERM) Implementation Developing a Financial Leadership Pipeline: Changing employment environment Retaining the right employees Compensation Hiring process Capital Projects: Types of projects Factors affecting capacity Valuation techniques Cash management M&A Activity: Current environment Controller’s role Strategic questions Sample transactions Due diligence Implementation Introducing Improvements/Innovation: Getting started Establishing an environment Potential first projects Organizational structure
Instructions
None

(SSTX500A/26) Surgent's Max the Tax: Crypto Craze
2026-06-30 12:00
Event Description
Participants must use their expertise to assist a new client who just received Letter 6173 from the IRS. The client didn’t share any crypto-related transactions or events with the tax accountant who filed the original return. It’s up to the participants to meet with the client and uncover details of the activities so an accurate, amended tax return can be completed. They must carefully ask questions to get all the relevant information, determine the proper changes to taxable income, and submit the documentation correctly to avoid an IRS response and losing the new client.
Designed For
Accounting professionals needing foundational information related to cryptocurrency
Objectives
Understand the basics of cryptocurrency Identify cryptocurrency-related issues that clients may face
Major Subjects
Introduction to cryptocurrency and key terms Chronology of cryptocurrency Virtual currency taxation Information on any updated guidance
Instructions
None

(SSTX597/26) Surgent's Weekly Expert Hour (Original Air Date: 7/08/21)
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
Global Minimum Tax Common tax scams and how to avoid them What the IRS does when it receives a tax return Employee benefits options
Instructions
None

(SSTX673/26) Surgent's Weekly Expert Hour: Implications of the 2024 Election Results (Original Air Date: 11/7/24)
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
Current and projected federal debt and deficit; President Elect Trump’s tax plans Discussion of possible tax policy scenarios based on 2024 election results
Instructions
None

(SSMG414/26) Surgent's Improving Your Profits: Identifying Cost Cutting Opportunities
2026-06-30 12:00
Event Description
Part of one’s duty as a CPA working in industry is to safeguard the assets of the organization. Cost cutting is one way to preserve assets and maintain a company’s competitive position in the industry. However, what keeps us from ridding our organizations of unnecessary costs? In this course, we will look at the factors that prevent our companies from being as streamlined as they could be. By using statistics and survey data, we will attempt to show how to better negotiate and navigate budgeting and contracting decisions. We will also discuss financial statement analysis techniques, benchmarking, and cash flow management in an effort to better cut costs and maintain the long-run viability of an organization.
Designed For
CPAs, CFOs, and Controllers looking to improve profitability by streamlining expenses for their own organization or for their clients
Objectives
List behavioral biases that prevent companies from being streamlined Identify techniques that may be used to make cost cutting a part of the company’s culture and business strategy Describe techniques that may be used to discern whether additional headcount is necessary Demonstrate vertical and horizontal financial statement analysis List key considerations when benchmarking against competitors Describe contracting and negotiation techniques Discuss the business cycle and how cash flow management changes during each stage
Major Subjects
What keeps companies from becoming streamlined Behavioral biases Information processing biases Emotional biases How to deal with behavioral biases Connecting behavioral biases to cost cutting Creating a culture of cost cutting Rules of thumb for cost cutting Managing headcount Post-COVID common areas of excess cost Budgeting techniques Budget variances Benchmarking Common size financial statements Horizontal analysis Negotiation and contracting techniques Cash flow and the business cycle
Instructions
None

(SSTX502/26) Surgent's Max the Tax: Equity Compensation
2026-06-30 12:00
Event Description
Liam, a public relations executive, needs expert advice regarding equity compensation options he has received. Liam researched key topics but needs the participant’s help to validate his findings. Then, participants will review various equity compensation scenarios and advise on the most appropriate tax planning strategies available (e.g., 83(b) election, etc.).
Designed For
Accounting professionals and anyone needing foundational information related to equity compensation
Objectives
Understand the tax consequences of equity awards and compensation Distinguish between qualified and disqualified dispositions of Employee Stock Purchase Plans Determine when it is appropriate to make a Section 83(b) election
Major Subjects
Stock grants, including Restricted Stock Awards (RSAs), Restricted Stock Units (RSUs), and Performance Share Units (PSUs; Stock options and rights, including Incentive Stock Options (ISOs), Non-Qualified Stock Options (NQSOs), Stock Appreciation Rights (SARs), and phantom awards Employee Stock Purchase Plans (ESPPs) Equity awards and partnerships / S corporations
Instructions
None

(SSTX584/26) Surgent's Weekly Expert Hour (Original Air Date: 11/18/21)
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
Enactment of the Infrastructure Investment and Jobs Act (IIJA) IRS Notice 2021-63 Revenue Procedure 2021-4;on tax treatment of Homeowner Assistance Fund (HAF) payments News Release 2021-217 Asset allocation Year-end tax planning
Instructions
None

(SSAA571/26) Surgent's Firm Quality Control Standards and Best Practices
2026-06-30 12:00
Event Description
The best way to ensure engagement quality is through consistent application of a firm’s system of quality control. In this course, we will review the key components of such a system, which can be found in the AICPA’s quality control standards. Specifically, this course will discuss adherence to relevant ethical standards, client and engagement acceptance and continuance procedures, human resources policies and procedures, engagement performance and monitoring activities, and best practices in designing and implementing effective quality control standards that address the responsibilities of firm leadership.The course will place special focus on addressing the challenges that smaller firms may have when attempting to implement these standards.
Designed For
CPAs in public practice with accounting, financial reporting, or attest responsibilities
Objectives
Recall AICPA Firm Quality Control standards Identify best practices for effective implementation of effective firm-wide quality control initiatives
Major Subjects
The major requirements of QC Section 10, A Firm’s System of Quality Control Elements of an effective system of quality control Considerations for sole practitioners and smaller firms when implementing QC Section 10 Guidance in implementing an effective firm-wide system of quality control across its six components
Instructions
None

(SSTX614/26) Surgent's Weekly Expert Hour (Original Air Date: 11/12/20)
2026-06-30 12:00
Event Description
As financial and tax professionals well know, information overload is a constant struggle we face because things change quickly, and the sheer number of changes being made on a daily basis is enormous. Of great importance to small and medium tax and advisory firms is differentiating between changes that are relevant to our practice and our clients and changes that are new but totally irrelevant. Distinguishing between the two is difficult and time-consuming. Mike Tucker and a team of experts are pleased to announce a new weekly series designed to eliminate the clutter and get you what you need to stay up to date and perform for your clients. We are all aware that the IRS, along with other state and federal regulators, is issuing guidance with increased frequency due to the coronavirus pandemic tax changes. New rules need to be analyzed, dissected, and explained more quickly than in days gone by so that our clients are kept informed of opportunities that may not last long. This weekly series will provide relevant and important tax and financial changes in a quick, concise format.Each week, Mike and his co-presenters will dispense news on current events impacting taxes, finance, and industry. The subject matter will differ each week and intermittently include topics such as Social Security and Medicare. The panelists will discuss personal and corporate tax matters as well as other late-breaking news related to practitioners’ personal finances and those of their clients.Every financial professional will benefit from this series.Please Note: CFP credit is not available for this course in 2021.
Designed For
Financial professionals who wish to be up to speed on the latest news affecting themselves and their clients
Objectives
Be well informed on current topics impacting taxes, finance, and industry
Major Subjects
Treasury Decision 9930 and its effect on required minimum distributions Rev. Proc. 2020-50 guidance Data security Data retention: which documents should you keep and for how long?
Instructions
None

(SSTX621/26) Surgent's Weekly Expert Hour (Original Air Date: 9/24/20)
2026-06-30 12:00
Event Description
As financial and tax professionals well know, information overload is a constant struggle we face because things change quickly, and the sheer number of changes being made on a daily basis is enormous. Of great importance to small and medium tax and advisory firms is differentiating between changes that are relevant to our practice and our clients and changes that are new but totally irrelevant. Distinguishing between the two is difficult and time-consuming. Mike Tucker and a team of experts are pleased to announce a new weekly series designed to eliminate the clutter and get you what you need to stay up to date and perform for your clients. We are all aware that the IRS, along with other state and federal regulators, is issuing guidance with increased frequency due to the coronavirus pandemic tax changes. New rules need to be analyzed, dissected, and explained more quickly than in days gone by so that our clients are kept informed of opportunities that may not last long. This weekly series will provide relevant and important tax and financial changes in a quick, concise format.Each week, Mike and his co-presenters will dispense news on current events impacting taxes, finance, and industry. The subject matter will differ each week and intermittently include topics such as Social Security and Medicare. The panelists will discuss personal and corporate tax matters as well as other late-breaking news related to practitioners’ personal finances and those of their clients.Every financial professional will benefit from this series.Please Note: CFP credit is not available for this course in 2021.
Designed For
Financial professionals who wish to be up to speed on the latest news affecting themselves and their clients
Objectives
Be well informed on current topics impacting taxes, finance, and industry
Major Subjects
IRS Announcement 2020-12 2020 estate, gift, and GST tax Mechanics and benefits of the gift/sale to grantor trust Partnership reporting for carried interests
Instructions
None

(SSOT435/26) Surgent's Progressive Discipline and Termination
2026-06-30 12:00
Event Description
Employee discipline is always challenging. Training on proper progressive discipline is critical to avoiding potential lawsuits while also trying to bring out the best possible employee performance. This webinar is designed to assist human resources professionals and managers in understanding the best ways to use progressive discipline as both a management and risk reduction tool. The webinar also will address best practices with regard to the employee termination process.
Designed For
Human resources professionals and managers
Objectives
Explain best practices with regard to progressive discipline Advise employers regarding steps they can take to reduce litigation risks associated with employee termination Understand wrongful termination and discrimination claims, including how to avoid them
Major Subjects
Defining progressive discipline, including typical steps in any progressive discipline process The importance of a fair disciplinary process When and how progressive discipline should be used, including using progressive discipline in the lead-up to termination Documentation best practices Limitations on at-will employment, including contracts and laws regarding discrimination and retaliation Avoiding key risks in the termination process Best practices for legally compliant termination procedures
Instructions
None

(SSAA536/26) Surgent's IA Module 6 -- Internal Audit (IA) Fieldwork Fundamentals and Documentation Essentials
2026-06-30 12:00
Event Description
While risk assessment and planning lay the foundation for IA engagement programs, it is the effective execution of the program that ultimately determines the success of the IA activity in serving and adding value to its stakeholders. The results of IA engagements are derived from the critical fieldwork processes initiated and completed by audit teams and the underlying documentation developed, gathered, and maintained in support thereof. Internal Auditors must possess sound technical, analytical, organizational, and communication skills to effectively discharge their duties as key relied-upon assurance professionals for organizations. This course provides an in-depth conceptual and practical application bridge linking crucial fieldwork fundamentals with workpaper preparation and documentation essentials in promotion and development of these vital skill areas for IAs.
Designed For
Internal audit (IA) professionals at all levels, including consultants providing IA outsourcing, co-sourcing and/or related services and external auditors providing IA services and/or who coordinate coverage with and place reliance on the work of IAs.
Objectives
Clarify the major types and nature of IA fieldwork and the reliance expectations of stakeholders thereto Expand knowledge of core audit fieldwork concepts and practical application skills development Strengthen foundational IA technical, analytical, organizational, and communication skills required on the job Apply effective workpaper preparation and self-review techniques Identify opportunities for enhancing workpaper/documentation effectiveness and efficiencies
Major Subjects
Fieldwork fundamentals, including a discussion of the following: Types and nature of fieldwork Technical skills development Compliance testing of internal controls Substantive testing of accounts/balances IT/Cyber Security control reviews/testing Audit sampling fundamentals: Statistical/Non-Statistical Audit evidence and evidence gathering techniques Analytical/problem-solving skills development: Identification and analysis of control deficiencies/issues Time management, organization, and communication skills development Workpaper preparation and documentation basics, including best practice techniques, and workpaper self-review
Instructions
None

(SSOT426/26) Surgent's Handling Difficult People
2026-06-30 12:00
Event Description
This professional development course equips you with practical strategies to manage challenging interactions in the workplace. Although difficult individuals may represent a small segment of the workforce, their impact can be significant, often leading to time lost and decreased productivity. In this course, you will gain essential skills to address and navigate these situations effectively. Additionally, you’ll identify specific challenges and develop a personalized action plan for implementing the strategies learned back in your workplace.
Designed For
All employees and managers
Objectives
Identify signs of difficult behavior before a situation gets out of hand Understand why difficult people behave the way they do Communicate with the employee to understand the cause of their behavior Use a 3- part problem solving model to help diagnose and resolve a situation Follow a 5-step process from communication to planned resolution when engaged in a conflict Understand and use skills to help control emotions when dealing with difficult people and situations Create an action plan to address a situation back at work
Major Subjects
Be familiar with the nature and sources of difficult behaviors in the workplace, as well as strategies for addressing them Understand a proven formula for handling difficult people Utilize a problem-solving model to brainstorm strategies for working effectively with challenging individuals Implement a step-by-step process to resolve conflicts between yourself and others within your organization Apply the hostility curve as a tool to maintain control in situations involving angry or upset individuals Implement new strategies for managing your emotions in difficult interactions Understand the impact of attitude on interactions with others Create a personalized action plan for applying course strategies in your workplace
Instructions
None

(SSTX463/26) Surgent's Mastering Basis Issues for S Corporations, Partnerships, and LLCs
2026-06-30 12:00
Event Description
The most difficult concepts to master when dealing with flow-through business entities are the basis and distribution concepts. Major error and malpractice issues occur if the CPA does not fully understand the impact of these rules. This course is designed to focus on the practical applications of these rules.
Designed For
Accounting and Financial Professionals who prepare both individual and flow-through business entity tax returns and need a thorough grasp of these significant issues
Objectives
Determine initial basis and organizing tax-free under Section 351 and Section 721 Discuss what affects basis and how to treat distributions Pass the loss limitation hurdles to deduct pass-through losses
Major Subjects
Applicable coverage of any basis considerations within any recent tax legislation enacted before the presentation Discuss new pass-through basis calculations required as attachments to certain individual returns Excess business losses and NOLs Tax Basis Capital Account Reporting Requirements How Section 179 limitations affect basis and how the tax-benefit rule is applied S corporations: Beware of final IRS regulations regarding open debt of S corporations; understand the effect of stock basis and debt basis and IRS’s recent focus on at-risk basis for shareholders; recognize how AAA applies or does not apply to certain S corporations; learn to apply the complex ordering rules and special elections that can have a big tax result; become aware of when you can have a taxable dividend in an S corporation; understand distributions of cash and property and post-termination transition rules, and temporary post-termination rules for eligible corporations LLCs and partnerships: Learn the detailed rules of Section 704 for preventing the shifting of tax consequences among partners or members; determine how to calculate basis under both Section 704 and for at-risk under Section 465; recognize how recourse, nonrecourse, and qualified nonrecourse debt can create significantly different tax results; review Section 754 step-up in basis rules; and learn how legislation cleans up the basis treatment of charitable contributions and foreign taxes paid
Instructions
None

(SSMG429/26) Surgent's Planning and Strategy Formulation for Your Organization's Financial Success
2026-06-30 12:00
Event Description
Have you noticed that change is continuing to happen at a more and more rapid pace? Obviously, some organizations survived change far better than others due to their ability to handle unexpected developments. Sick and tired of taking CPE that has no practical application or just regurgitates the same information over and over? Join us for this practical course, which will present a fresh approach to planning and strategy formulation for your organization. Often thought of as a painful process, planning and strategy formulation is probably one of the most important processes any organization undertakes in order to achieve financial success. We’ll explore this fresh approach to many different planning stages, including the marketing plan, the technology plan, the capital plan, the five-year operating plan and much more! The pandemic has shown us that our planning process must be far nimbler and allow our organization to shift rapidly. Today’s dynamic economic environment requires much more careful planning and strategy execution. Come find out how to make that happen for your organization.
Designed For
CFOs, controllers, and finance professionals
Objectives
Develop strategies for the organization that make an impact Avoid the political pitfalls that often come with the planning process and inhibit change Maximize the usefulness of the different plans developed for the organization Identify the differences between strategic and incremental planning Implement strategic planning at the department level Make the planning process enjoyable and painless for the entire organization Be familiar with the results of the case studies and exercises that reinforce key learning points throughout the course
Major Subjects
Differences between planning and budgeting Building change into the planning process The business model Strategic plan Marketing plan Financial forecasting Financial risk analysis Five-year operating plan
Instructions
None

(SSAA598/26) Surgent's ASC 606 Insights: Timing of Revenue Recognition & Principal vs. Agent Considerations
2026-06-30 12:00
Event Description
This course provides an overview of critical challenges companies encounter under ASC 606, emphasizing several key areas that can be particularly challenging for effective revenue recognition. This includes distinguishing between recognizing revenue over time versus at a point in time as well as principal versus agent considerations.
Designed For
Professionals interested in revenue recognition under ASC 606
Objectives
Identify factors that influence the determination of control transfer in a contract Recognize implications of transferring control over time versus at a specific point in time Determine the significance of contract terms in assessing when control transfers to a customer Identify key factors that determine whether an entity acts as a principal or an agent Recognize best practices for conducting principal vs. agent evaluations
Major Subjects
Measuring Progress Output Methods Input Methods Factors Supporting Principal Conclusion Factors Supporting Agent Conclusion Mixed Conclusion (Both Principal and Agent)
Instructions
None

(SSTX520/26) Surgent's Estate and Life Planning Issues for the Middle-Income Client
2026-06-30 12:00
Event Description
Clients think that estate planning only applies to the very rich. In truth, there are many issues of critical concern for which the middle-income client needs to plan. This course is a must-attend for all Accounting and Financial Professionals who work with middle-income clients and are looking for ways to provide additional quality services. Continually updated with the latest guidance.
Designed For
Accounting and Financial Professionals who advise clients on estate tax planning
Objectives
Understand estate planning issues unrelated to federal tax planning Inventory the documents relevant to estate preservation Understand methods of providing for children and the spouse
Major Subjects
Changes to the lifetime estate tax exemption in light of proposed regulations SECURE 2.0 updates More than 20 documents that should be reviewed that are neither a will nor trust Applicable rates, and tactics that may be used to minimize them Reducing the impact of ancillary administration Provisions you need in a will When a trust is needed for children Durable powers of attorney, for financial matters and for healthcare Realistic retirement goals Management of insurance: liability, disability, and life Dealing with marriage and divorce Titling assets effectively Developments relative to estate tax, and the implications for planning
Instructions
None

(SSTX556/26) Surgent's Stock vs. Asset Acquisitions of C Corporations
2026-06-30 12:00
Event Description
A business conducted as a C corporation can be purchased through an asset acquisition or a stock acquisition. In an asset acquisition, the buyer purchases the business by purchasing the assets that make up the C corporation’s ongoing business. In a stock acquisition, the buyer purchases the stock of the C corporation that owns all or a majority of the business assets. The seller and the buyer are usually at odds over how to structure the acquisition. Tax practitioners advising their business clients should be fully conversant in the tax rules that apply to stock and asset acquisitions. Discussing and explaining those rules is the focus of this course.
Designed For
Tax practitioners advising sellers and buyers of C corporations
Objectives
Advise owners of C corporations and those wishing to acquire C corporations of the tax consequences associated with an asset or stock acquisition
Major Subjects
Advantages and disadvantages to buyer and seller of an asset acquisition and a stock acquisition Tax treatment of consulting agreements and covenants not to compete Sale of personal goodwill associated with an asset acquisition Tax consequences associated with a stock acquisition and an asset acquisition Acquisitive reorganizations Non-tax issues that must be considered when a corporation is acquired
Instructions
None

(SSAA616/26) Surgent's Advanced Audits of 401(k) Plans: Best Practices and Current Developments
2026-06-30 12:00
Event Description
Looking to improve the quality of your 401(k) benefit plan audits? This is the course for you. Based on recent data from the U.S. Department of Labor and peer reviews on employee benefit plan audits, we know auditors need to up their game to meet stakeholder demands and provide the best possible audit services.
In this advanced course, we will discuss the audit and reporting requirements in accordance with auditing standards. We will also discuss laws and regulations (such as ERISA) that are unique to employee benefit plans and provide practical guidance on their application. Course topics will focus on the most common compliance issues identified in 401(k) audits by the Department of Labor and peer reviews, as well as recommended corrections. Auditors will identify best practices for auditing areas such as payroll and compensation, participant loans, hardship distributions, investments, and plan mergers and acquisitions.
Designed For
Experienced practitioners responsible for planning and performing employee benefit plan audit engagements
Objectives

Identify key provisions of recently issued SASs
Identify the current year changes to the rules and regulations affecting 401(k) plans
Understand the most common compliance issues encountered in 401(k) plan audits, pitfalls to watch out for, and strategies to ensure compliance
Perform efficient and effective procedures associated with planning, internal controls, risk assessments, and detailed audits
Explain the documentation and procedures related to plan mergers and acquisitions
Discuss the best practices associated with advanced audit areas, including participant loans, payroll, compensation, and investments
Understand the risks associated with a benefit plan audit engagement

Major Subjects

Audit requirements for ERISA §103(a)(3)(C) audits
An annual update of the changes affecting 401(k) plans
Compliance issues associated with eligibility and enrollments, remittances, lack of oversight, compensation, vesting, and other topics
Best practices for engagement planning, internal controls, risk assessment, and detailed testing
Avoiding common mistakes while performing audit procedures
Plan mergers and acquisitions
Common audit reporting and disclosure issues

(SSAA617/26) Surgent's Audits of 401(k) Plans: New Developments and Critical Issues
2026-06-30 12:00
Event Description
One of the most favored employee benefit plans, the 401(k) plan, provides unique challenges for auditors.
Through this course, auditors will obtain an understanding of the rules and regulations unique to employee benefit plans and obtain practical guidance on applying them. Auditors will enhance their knowledge of the performance and reporting requirements through real-world examples, best practices, and efficient audit techniques that can be utilized in various audit engagements. Make sure your audits don’t trigger a DOL inspection by conforming to all applicable rules and regulations.
Designed For
Practitioners responsible for planning and performing employee benefit plan audit engagements
Objectives

Identify the key provisions of recently issued SASs
Properly document understanding of the plan, the environment, and internal controls for an employee benefit plan
Understand the importance of reading, reviewing, and documenting the controls in a service organization control report
Identify potential audit triggers that may result in Department of Labor inspections
Understand the risks associated with a benefit plan audit engagement
Avoid common mistakes noted during peer reviews

Major Subjects

Proper planning of benefit plan audit engagements and developing audit strategy while improving overall efficiency
Common pitfalls in planning and detailed audit procedures
Changes affecting 401(k) plans, including recently issued SASs
Common mistakes as noted in peer reviews and DOL inspections

(SSET410/26) Surgent's AI and Data Ethics in Accounting
2026-06-30 12:00
Event Description
This course explores the ethical considerations of AI in accounting. Participants will examine the principles of AI data ethics, regulatory requirements, and strategies for ethical AI use.
Designed For
CPAs and accountants at all levels seeking a greater understanding of artificial intelligence
Objectives

Understand the fundamental principles of AI and data ethics and their relevance to accounting
Analyze the ethical implications of AI adoption in auditing and accounting with a focus on independence, objectivity, and professional skepticism
Describe the concepts of algorithmic bias and fairness in AI systems and develop strategies to mitigate these issues
Evaluate the regulatory requirements and guidelines from national and international bodies regarding AI and data ethics
Develop strategies for ensuring ethical use of AI in accounting practices

Major Subjects

Fundamental principles of AI and data ethics
Importance of ethics in AI adoption
Relevance of data ethics in accounting practices
Frameworks for ethical AI implementation
Ethical implications of AI in auditing and accounting
Maintaining independence and objectivity
Ensuring professional skepticism with AI tools
Addressing ethical dilemmas in AI-driven audits
Algorithmic bias and fairness in AI systems
Identifying and understanding algorithmic bias
Strategies to ensure fairness in AI models
Case studies on bias and fairness issues in accounting
Regulatory requirements and guidelines
Overview of national and international regulations (e.g., GDPR, HIPAA)
Compliance with ethical standards in AI use
Emerging guidelines from accounting bodies on AI ethics
Strategies for ethical AI use in accounting
Implementing ethical AI frameworks and tools
Promoting transparency, accountability, and fairness
Developing a culture of ethics in AI-enhanced accounting practices

(SSTE463/26) Surgent's Defending Firms: Email Fraud, Cloud Risks, Cyber Insurance, and Remote Work Security
2026-06-30 12:00
Event Description
Cyber threats targeting accounting and finance professionals are growing more sophisticated, putting sensitive financial data at risk. This session explores the most pressing cybersecurity challenges accounting and finance professionals face today, including email fraud, phishing attacks, cloud security risks, and securing remote work environments. It also addresses the role of cyber insurance. Through real-world case studies and practical strategies, participants will learn how to recognize and mitigate cyber threats, evaluate cyber insurance policies, and implement security measures that protect their firms and clients. Attendees will leave with actionable steps to strengthen their cybersecurity posture and ensure compliance with evolving regulatory and industry standards.
Designed For
Accounting and finance professionals who wish to be well-versed in the latest cybersecurity challenges and solutions
Objectives
Recognize and mitigate cyber threats, evaluate cyber insurance policies, and implement security measures that protect firms and clients
Major Subjects

Email fraud
Phishing attacks
Cloud security risks
Cyber insurance
Securing remote work environments

(SSOT455/26) Surgent's Business Writing: Professional & Effective Emails
2026-06-30 12:00
Event Description
Good writing is good business. Studies show that the average business worker receives 121 emails per day. That’s a lot of emails. Are your emails effective? Are they being read? Are they professional and tone-smart? In this course, you will learn techniques and skills to get your emails to stand out and improve their effectiveness and professionalism.
Designed For
Any CPA interested in writing professional, effective emails.
Objectives

Organize thoughts to create purposeful, clear, and concise writing
Understand how to write for your reader
Practice applying techniques for writing more efficient, readable, outcome-focused emails
Use an appropriate tone and professionalism in business communications
Plan for continued improvement and apply learned skills

Major Subjects

Preparing to write: what is my purpose and objective and who is my audience
When email is the appropriate communication methodology and when it’s not
Common email mistakes and how to avoid them
Proven techniques for writing more efficient, readable, and outcome-focused emails

(SSTX682/26) Surgent's Employer's Handbook: Legal, Tax, and Health Care Issues
2026-06-30 12:00
Event Description
The employer-employee relationship strains both sides in uncertain times, and businesses need CPAs, controllers, and other advisors to provide understanding of the complex legal, tax, and health care issues associated with all aspects of employment. This course provides in-depth coverage of this critical area. It will be updated and supplemented throughout the year to cover breaking developments.
Designed For
CPAs seeking an in-depth understanding of employment issues
Objectives
Identify the legal issues in hiring, evaluating, and firing employeesDiscuss federal laws that curtail an employer in taking actions involving employees and applicantsUnderstand the requirements that fringe benefits and compensation programs place on employers
Major Subjects

Hiring and firing issues -What questions cannot be asked in an interview; how to document employee performance; establishing an annual review system; when an employer may and may not fire an employee, and much more
Employment contracts – An analysis of the legal and planning issues in structuring employment contracts; when noncompetition agreements will and will not work
Employment issues in the economy -Telecommuters and other special situations
Legal liability issues – Recognition of age discrimination, sex discrimination, FLSA issues, minimum wage, overtime, sexual harassment, and more
Fringe benefit issues – COBRA, Family and Medical Leave Act, and new developments in health care
Medical plans – Who is a full-time employee?

(SSTX681/26) Surgent's Employer's Handbook: Health Care, Retirement, and Fringe Benefit Tax Issues
2026-06-30 12:00
Event Description
The employer-employee relationship strains both sides in uncertain times, and businesses need CPAs, controllers, and other advisors to provide understanding of the complex legal, tax, and health care issues associated with all aspects of employment. This course provides in-depth coverage of this critical area.
Designed For
CPAs who need an in-depth understanding of employment issues
Objectives

Identify compliance issues
Understand how health care mandates apply to employers and individuals
Explain the nondiscrimination rules that apply to employer-sponsored retirement and health care plans

Major Subjects

ERISA compliance: employee welfare plans and qualified plans
Fringe benefit issues: COBRA, Family and Medical Leave Act, and new developments in health care
Health care plans: HRAs, HSAs, and other employer-sponsored plans
Qualified plan requirements: eligibility, coverage, and vesting

(SSTX683/26) Surgent's Overview and Analysis of the New Tax Law: Part 1 - Focus on Individual Taxation
2026-06-30 12:00
Event Description
The passage of the One Big Beautiful Bill Act (OBBBA) represents the most consequential tax law since The Tax Cuts and Jobs Act (TCJA) in 2017. It is now up to accounting and finance practitioners to digest this new legislation so they can adequately advise their clients regarding its effect. This course includes detailed coverage of all the individual tax provisions contained in OBBBA. Our experts have broken down this voluminous legislation and distilled its presentation into two parts, each offering four CPE credits. These courses are independent of each other and do not need to be taken in order. For coverage of all business tax provisions, please see Overview and Analysis of the New Tax Law: Part 2 – Focus on Business Taxation (NEW2).
Surgent is providing first-to-market coverage of the legislation in a comprehensive but easily digestible manner. We will, of course, bring our customers future clarifications and corrections emanating from the legislation. Clients will be immediately asking about these enactments, and a real-time understanding of them will be critical to properly provide advice.
Designed For
Accounting and finance professionals who wish to be informed for their own knowledge or who will be advising clients regarding the individual tax changes brought about by the recent legislation
Objectives
Be well informed about individual tax changes resulting from the enactment of the recent legislation
Major Subjects
Treatment of state and local taxes (SALT)Taxation of overtime pay Treatment of income from tips New deduction for senior citizens Marginal tax rates, personal exemptions, itemized deductions, Child Tax Credit, alternative minimum tax, casualty losses, and other return items Moving expense exclusion Dependent care assistance program and child and dependent care tax credit Home mortgage interest deduction Deduction for new vehicle loan interest Non-itemizer tax deductions Trump accounts/pilot program Estate and gift tax changes Energy deductions and credits Education: expanded use of 529 plans; student loans Many, many other newly enacted individual tax provisions in the far-reaching legislation affecting nearly all taxpayers and their advisors

(SSTX685/26) Surgent's Partnership and LLC Core Tax Issues From Formation Through Liquidation
2026-06-30 12:00
Event Description
As staff members gain more experience, they are expected to take on more complex assignments with minimal supervision. This course is designed to be a stepping stone for staff interested in pursuing more advanced partnership and LLC issues than mere preparation. The material provides a deep life-cycle study into critical areas of formation, special allocations of income and deductions, basis calculations and implications of recourse and nonrecourse debt, basis step-up under §754 on transfers of ownership interest, distributions, self-employment tax issues, and termination and liquidations of an LLC. With a blend of legal and tax ramifications regarding LLC-specific issues, this course identifies all the major areas that are potential sources of increased complexity.
Designed For
Experienced CPAs desiring a comprehensive case approach to understand reasonably complex limited liability company issues and problems; also, CPAs who want a comprehensive, intermediate-level limited liability company practice manual
Objectives
Prepare complicated partnership returnsUnderstand certain advanced concepts of partnership taxation
Major Subjects

Reporting requirements for Schedules K-2 and K-3
Capital account’s reporting requirements
Schedule K-1 reporting for Section 743 adjustments
Schedule K-1 reporting for Section 704 gains and losses
Comprehensive case on partnership/partner application of the business interest deduction
Section 704(b) basis versus tax basis for capital accounts
Detailed rules of Section 704 for preventing the shifting of tax consequences among partners or members
Unreasonable uses of the traditional and curative allocation methods
Layers of Section 704(c) allocations
Treatment of recourse versus nonrecourse debt basis
How to calculate basis limitations and the implications on each partner’s own tax return
How Section 179 limitations affect partnership/LLC basis
Regulations for handling basis step-ups under Section 754 elections and mandatory adjustments under Section 743 and Section 734 for partnerships that have not made a Section 754 election
Subsequent contributions of property with Section 754 adjusted basis to another partnership or corporation
Capital account adjustments in connection with admission of new members
Special allocations and substantial economic effect
LLCs and self-employment tax to members
Distributions -current or liquidating, cash or property, and the substituted basis rule
Termination and liquidation of an LLC

(SSTX684/26) Surgent's Overview and Analysis of the New Tax Law: Part 2 - Focus on Business Taxation
2026-06-30 12:00
Event Description
The passage of the One Big Beautiful Bill Act (OBBBA) represents the most consequential tax law since The Tax Cuts and Jobs Act (TCJA) in 2017. It is now up to accounting and finance practitioners to digest this new legislation so they can adequately advise their clients regarding its effect. This course includes detailed coverage of all the business tax provisions contained in OBBBA. Our experts have broken down this voluminous legislation and distilled its presentation into two parts, each offering four CPE credits. These courses are independent of each other and do not need to be taken in order. For coverage of all individual tax provisions, please see Overview and Analysis of the New Tax Law: Part 1 – Focus on Individual Taxation (NEW1).
Surgent is providing first-to-market coverage of the legislation in a comprehensive but easily digestible manner. We will, of course, bring our customers future clarifications and corrections emanating from the legislation. Clients will be immediately asking about these enactments, and a real-time understanding of them will be critical to properly provide advice.
Designed For
Accounting and finance professionals who wish to be informed for their own knowledge or who will be advising clients regarding the business tax changes brought about by the recent legislation
Objectives
Be well informed about business tax changes resulting from the enactment of the recent legislation
Major Subjects
Employer treatment of new tips and overtime legislationQualified business income (QBI) deduction100% bonus depreciation/Section 179 depreciationIncreased dollar limitations for expensing of certain depreciable business assetsQualified production propertyFull expensing for domestic research and development expenses Opportunity zonesSection 1202 – treatment of qualified small business stockBusiness interest deductionIncreased threshold for reporting payments to independent contractors and other payeesExtension and enhancement of paid family and medical leave Termination of auto and other energy-related subsidies Excess business lossesIncreased penalties connected to Employee Retention CreditMany, many other newly enacted business tax provisions in the far-reaching legislation affecting nearly all taxpayers and their advisors

(SSAA618/26) Surgent's The Accountant as the Expert Witness
2026-06-30 12:00
Event Description
As litigation becomes more complex, attorneys are relying more on accountants to serve as consulting experts or expert witnesses at trial. Serving as an expert witness is not as difficult as you might expect. Accounting experts educate lawyers and jurors on issues such as valuation, tax liability, and forensics. Learn how accountants become expert witnesses, the role they play during pre-litigation through to trial, and the techniques experts employ to avoid challenges from opposing counsel.
Designed For
Accountants seeking to understand the litigation process and accountants who already serve as expert witnesses or wish to do so
Objectives

Understand how to become qualified as an expert witness
Learn skills that experts use during deposition and trial to support their conclusions
Understand the litigation process and the role accountants play in moving a case forward through to trial

Major Subjects

Becoming qualified as an expert witness
Best practices for testifying at trial
Understanding the different roles accountants can play in litigation
Working with attorneys to prepare and present a case at trial
The role of experts in commercial versus personal injury litigation
Confidentiality orders
Compensation for expert witnesses
Preparing for and attending depositions
Daubert challenges to experts
Expert reports
The role of experts in antitrust, securities litigation, and professional liability cases
Credibility as a witness
