South Carolina Association of CPAs

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

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

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

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

(SSTX587/26) Surgent's Weekly Expert Hour (Original Air Date: 12/16/21)
2026-06-30 12:00
Event Description
As financial and tax professionals well know, information overload is a constant struggle we face because things change quickly, and the sheer number of changes being made on a daily basis is enormous. Of great importance to small and medium tax and advisory firms is differentiating between changes that are relevant to our practice and our clients and changes that are new but totally irrelevant. Distinguishing between the two is difficult and time-consuming. Mike Tucker and a team of experts are pleased to announce a new weekly series designed to eliminate the clutter and get you what you need to stay up to date and perform for your clients. We are all aware that the IRS, along with other state and federal regulators, is issuing guidance with increased frequency due to the coronavirus pandemic tax changes. New rules need to be analyzed, dissected, and explained more quickly than in days gone by so that our clients are kept informed of opportunities that may not last long. This weekly series will provide relevant and important tax and financial changes in a quick, concise format.Each week, Mike and his co-presenters will dispense news on current events impacting taxes, finance, and industry. The subject matter will differ each week and intermittently include topics such as Social Security and Medicare. The panelists will discuss personal and corporate tax matters as well as other late-breaking news related to practitioners’ personal finances and those of their clients.Every financial professional will benefit from this series.Please Note: CFP credit is not available for this course in 2021.
Designed For
Financial professionals who wish to be up to speed on the latest news affecting themselves and their clients
Objectives
Be well informed on current topics impacting taxes, finance, and industry
Major Subjects
Outlook for the economy and markets (as of 12/16/21) OSHA’s COVID-19 Vaccination and Testing Emergency Temporary Standard Back Door Roths and Mega Back Door Roths and ho;the proposed Build Back Better Act would affect them
Instructions
None

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

(SSTX523/26) Surgent's Understanding Partnership Taxation: Types of Basis, Contributions, and Distributions
2026-06-30 12:00
Event Description
Calculating partnership basis is one of the most important things that we do as practitioners. However, it is also one of the most confusing. When we use the term “basis,” we really could be referring to one of three different things. This course will explore the differences between inside basis, outside basis, and 704(b) basis. Through several examples and practice problems, we will show you how to easily distinguish among these terms. We will also explore the tax implications of initial contributions of property to a partnership as well as the different types of partnership distributions.
Designed For
Tax practitioners who are looking to improve their knowledge of basis types, the calculation of basis, and the implications of making contributions to a partnership
Objectives
Calculate inside basis, outside basis, and 704(b) basis Recognize the concept of substantial economic effect List the three requirements that need to be present for an allocation to be deemed to have economic effect Calculate the reallocation of items of gains and loss under IRC 704(b) when a qualified income offset is present Recognize the tax effects of transferring cash, property, and services to a partnership Recall the tax effects of contributing assets that are encumbered by debt to a partnership List the key rules of thumb to remember when dealing with distributions State the ordering rules for calculating a partner’s tax basis Describe the key differences between liquidating and non-liquidating distributions Determine any applicable tax gains and losses of cash and property distributions State the ordering rules for hybrid distributions that involve both cash and property
Major Subjects
Three different types of basis Contributions of property IRC 704(b) Capital Accounts and Special Allocations Contributions of property and debt Contributions of services IRS Notice 2020-43
Instructions
None

(SSAA448/26) Surgent's Going Concern Considerations in the COVID-19 Environment
2026-06-30 12:00
Event Description
Of all the financial reporting impacts related to COVID-19, financial statement disclosure and accountants’ reporting when substantial doubt about an entity’s ability to continue as a going concern is likely to continue for several reporting cycles. In this course, we’ll review the accounting disclosure guidance related to going concern considerations found in ASC 205-40, and provide actual client examples when substantial doubt exists and it has and has not been alleviated by management’s plans.Further, the course will cover auditors’ responsibilities related to going concern as well as those of the accountant in SSARS engagements. The course will cover standard audit procedures, which an accountant would likely perform regarding management’s mitigation plans, as well as review when and how an accountant in a review engagement would assess management’s plans to alleviate the going concern risk.
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 accounting and reporting issues related to going concern considerations and the COVID-19 pandemic Apply FASB and AICPA guidance to client situations
Major Subjects
FASB guidance in ASC 205-40 regarding required disclosures when substantial doubt about an entity’s ability to continue as a going concern exists Sample disclosures under ASC 205-40 Accountant’s reporting considerations when substantial doubt exists
Instructions
None

(SSTX459/26) Surgent's Four Tiers of Loss Limitations: A Guide to the Rules for Pass-Through Entities
2026-06-30 12:00
Event Description
Owners of S corporations and partnerships are subject to numerous limitations on pass-through losses, each with unique rules, applications, and complexities. With the increase in popularity of pass-through business entities, it is essential for CPAs to understand the complexities and interactions of these pass-through loss limitations.
Designed For
Experienced practitioners who desire a refresher on loss limitations and an analysis of the new rules. Inexperienced practitioners who desire to learn the basics of all four pass-through loss limitations and their interactions in one course.
Objectives
Analyze how basis in an ownership interest in a pass-through entity is established Discuss how activity of the entity, distributions, and optional adjustments increase or decrease basis Discuss when basis is “at-risk” under Section 465, and the resulting loss disallowance and carryforward related to basis that is not at-risk Define passive activities under Section 469 and exceptions to the passive loss rules Discuss when and how aggregation of activities should be used to avoid the passive loss rules Analyze Section 461(l) created by the Tax Cuts and Jobs Act of 2017 and understand the limitation calculation and resulting carryforward Analyze the hierarchy of the loss limitations with examples of the application of the four tiers of losses and how they interact Use case studies to reinforce the learning objectives
Major Subjects
The Inflation Reduction Act of 2022 Tier 1: Basis limitations for S corporation shareholders and partners Tier 2: Section 465 at-risk limitations for S corporation shareholders and partners, including the impact of debt, indemnities, guarantees, and shareholder/partner agreements Tier 3: Section 469 passive loss limitations and exceptions to the limitations Tier 4: The excess business loss limitation of the Tax Cuts and Jobs Act of 2017 (new Section 461(l)), American Rescue Plan Act, and Inflation Reduction Act
Instructions
None

(SSTX663/26) Surgent's Weekly Expert Hour (Original Air Date: 8/29/24)
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
Social Security updates in 2024 Overview of spouse beneficiary options Updated Corporate Transparency Act FAQs as of July 2024
Instructions
None

(SSAA426/26) Surgent's Understanding and Testing General Information Technology Controls
2026-06-30 12:00
Event Description
The information technology component of the COSO Framework’s Information and Communication element is a very important part of an entity’s business processes. Controls over information technology (IT) are effective when they maintain the integrity of information and the security of the data the systems process and when they include effective general IT controls (GITC) and application controls. GITC are policies and procedures that function as the foundation to support the effective operation of the system’s application controls. The increasing complexity of IT systems in many entities has resulted in a greater focus around controls in the IT environment. There is a growing trend toward automation of processes and controls as more and more entities adopt advanced IT products and services to enable greater efficiency in operations, compliance, and reporting activities. This requires an increased focus on the entity and the auditor on GITC. (Please Note: This module is part of Surgent’s Audit Skills Training: Level 4.)
Designed For
Accountants with several years in the auditing profession
Objectives
Distinguish between GITC and application controls Identify the 4 major categories of GITC Discuss when it is sufficient for the auditor to understand GITC and when testing is useful or required. Identify specific controls in each of the GITC categories.
Major Subjects
Defining GITC and application controls Major categories of GITC Understanding GITC Testing GITC
Instructions
None

(SSTX657/26) Surgent's Weekly Expert Hour (Original Air Date: 7/18/24)
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
Cryptocurrency legislative update Distributions for Emergency Personal Expense Distributions Domestic Abuse Victim Distributions Section 179D deduction
Instructions
None

(SSTE404/26) Surgent's Anatomy of a Ransomware Event and Incident Response
2026-06-30 12:00
Event Description
The past two years have ushered in an explosion of ransomware attacks affecting businesses and individuals. Many of us read or hear about these attacks, but there is little understanding of how they occur, how a response is undertaken, and how the chances of experiencing one can be reduced. Join us to learn about these topics so you can be prepared with the best response and the knowledge to avoid common mistakes in a ransomware event.
Designed For
Anyone responsible for identifying and responding to ransomware incidents or anyone who wants to better understand the current ransomware threats for individuals and businesses
Objectives
Avoid common mistakes regarding ransomware events Identify and respond to a ransomware incident
Major Subjects
What is ransomware? The growing threat of ransomware – statistics Remote working and COVID-19 Ransomware infection process Incident response protocol Business considerations Legal considerations Breach notification obligations Steps to protect against malware Tabletop exercise
Instructions
None

(SSOT441/26) Surgent's Securing a Comfortable Retirement in the Age of Spending
2026-06-30 12:00
Event Description
This course gives CPAs the knowledge to help their clients plan for retirement by evaluating how much retirement income will be required and strategizing about how to reach retirement goals.
Designed For
CPAs looking to advise clients on retirement planning, and CPAs looking for effective strategies for their own retirement
Objectives
Help clients determine how much retirement income is necessary for the desired retirement lifestyle Identify resources available for retirement Explain how budgeting can determine retirement resources Understand how to build the three-legged retirement stool through employer retirement, savings, and Social Security Understand the need for Plan B when the ideal retirement goal is not achievable Explain ways that clients can convert the equity in a home to retirement income Explain how the value of a small business can be converted to retirement income Explain survival possibilities and how first-to-die and last-to-die survival probabilities are used in retirement planning for married couples Understand timing regarding the use of taxable retirement funds and nontaxable funds, as well as strategies to minimize income tax on Social Security Recognize the role of various investment types, such as life insurance, annuities, mutual funds, equity holdings, and bonds in retirement planning Summarize key points of recent research on the sustainability of retirement income and maintenance of desired retirement lifestyles
Major Subjects
Retirement planning using variables such as desired lifestyle, travel plans, housing plans, medical needs, and family needs to customize a retirement plan unique to the client Using a residence and other real estate as retirement assets through equity and rent Using a small business as a retirement resource through creative retirement plans Overview of asset allocation, portfolio management, portfolio rebalancing, and investment selection concepts, before and after retirement The three-legged retirement stool: employer retirement, savings, and Social Security Planning with the new retirement provisions of SECURE Act 2.0 Distribution/asset liquidation planning Analysis of the most current/important research on retirement planning and sustaining retirement income levels
Instructions
None

(SSTX561/26) Surgent's The Complete Trust Workshop
2026-06-30 12:00
Event Description
The use of trusts will continue to undergo changes in the current year. Clients need to be informed why planning is essential in these changing times. The purpose of this course is to explore the many beneficial issues of trusts, an essential element in estate planning. This course gives insights and practical pointers concerning trusts of every shape and size after tax reform. Clients will be eager to review their estate plans in light of recent and proposed legislation.
Designed For
Accounting and Financial Professionals who wish to have a complete understanding of the various uses of trusts
Objectives
Identify the areas of trusts in connection with disability, charity, life insurance, leveraging gifts, principal residences, and minors Understand the role played by a marital deduction trust and a credit shelter bypass trust Explain how trusts may protect assets and perpetuate family wealth over multiple generations
Major Subjects
Timely coverage of breaking tax legislation Guide to legislative changes and their impact on trust planning Introduction to trusts with emphasis on typical provisions Revocable living trusts Common testamentary trust arrangements — Bypass trusts, QTIP trusts, and other marital trusts Asset protection trusts Sophisticated trusts for estate planning and asset transfer — GRATs, GRUTs, and QPRTs Charitable trusts — Charitable remainder trusts, charitable lead trusts, and pooled income funds Irrevocable life insurance trusts Medicaid trusts: special needs and Miller Trusts for minors — Sections 2503(b) and 2503(c), and other trusts Dynasty trusts Section 461(l) as applied to trusts and estates Trusts to hold S corporation stock Special problems of estates and trusts relating to the 3.8-percent tax on investment income and specific solutions Increased scrutiny of donor advised funds
Instructions
None

(SSAA428/26) Surgent's Evaluating Sufficiency and Appropriateness of Audit Evidence
2026-06-30 12:00
Event Description
During a financial statement audit the auditor obtains an understanding of the entity and its environment (including its internal control), performs a risk assessment and from that work designs substantive procedures that will be responsive to the level of risk assessed. At the end of the audit, the auditor assesses the sufficiency and appropriateness of the audit evidence obtained to ensure that he/she has considered everything necessary to provide an opinion on the financial statements. This module addresses the characteristics of audit evidence and how the auditor evaluates the sufficiency and appropriateness of the evidence throughout the audit. (Please Note: This module is part of Surgent’s Audit Skills Training: Level 5.)
Designed For
Accountants new to the profession or new to auditing
Objectives
Describe the characteristics of audit evidence Discuss the sources of evidence Evaluate the sufficiency and appropriateness of evidence obtained from tests of controls Evaluate the sufficiency and appropriateness of evidence obtained during the audit
Major Subjects
SAS 142, Audit Evidence (recently issued) Relevance and reliability of audit evidence Sources of evidence Audit procedures Evaluation of tests of controls Evaluation of sufficiency and appropriateness of evidence
Instructions
None

(SSAA489/26) Surgent's Data Analytics Toolkit - Tools and Applications
2026-06-30 12:00
Event Description
There is no shortage of data, but relatively few organizations have an environment and process to isolate, capture, analyze, and convert data into actionable information. Too often, we collect as much data as possible, continue to use historic measurements, and communicate data using traditional vehicles. Good decisions are not the result of the amount of data gathered, but of the quality and understanding of the information. The goal of this program is to explore a number of analytical tools and techniques and identify applications for them within an organization. Analytical techniques will be introduced throughout the discussion, and a significant amount of time will be spent addressing the steps needed to establish a data-driven environment and identifying and discussing potential/specific applications. In this way, participants get experience they can begin to use in their organizations. An expanded list of reference books and next level software is also provided.
Designed For
Public, private, and non-profit organizations and their members – CFOs, CEOs, Controllers, Auditors and Managers
Objectives
Determine and expand the current use of data analytics within an organization Identify common uses of analytics in organizations today Improve financial staff’s core activities (measuring, reporting, budgeting, and forecasting) through data analytics Understand traditional and non-traditional sources of data for analysis Explore and isolate applications for numerous statistical and software tools that are readily available Recognize specific areas where financial professionals add significant value using data analytics, either now or in the future
Major Subjects
Definition of Data Analytics Assessing your organization’s current status and establishing an environment for success Financial staff’s core activities Common uses of analytics and current examples Behavioral forces that impact decisions Examples of inaccurate forecasts Identifying strategic measurements (KPIs) Improving budgeting and forecasting and addressing Black Swan events Collecting and using data from traditional and non-traditional data sources Statistical tools, including Median, Mode, Moving average, Ratio analysis, Pareto analysis, Rolling forecast, Mission-based budgeting, Trend analysis, Regression, Z-Score (public and private organizations), and Simulation Analytical techniques, including Brainstorming, Mind mapping, and Delphi technique Software tools that are readily available and can assist in visually exploring data; expanding the scope of available data, as well as collecting, analyzing and presenting results (including Dashboards). Specific ideas for using Data Analytics, including immediate opportunities and areas for further consideration Expanded lists of readings and next level software for a participants’ future reference
Instructions
None

(SSAA515/26) Surgent's Fraud Case Studies: Schemes and Controls
2026-06-30 12:00
Event Description
Fraud is prevalent – especially since COVID-19 relief packages passed by legislatures around the world opened the till. The overwhelming majority of fraud cases are never publicized. In this course we will build on our knowledge of why people commit fraud to dissect the schemes and discuss transactional controls to help stop fraud faster.
Designed For
CPAs in public practice and industry who wish to educate clients or colleagues further on how to better prevent fraud from occurring at the source – would-be fraudsters – as well as to seek means to improve anti-fraud controls
Objectives
Consider the ways perpetrators evade both soft and hard controls Identify teachable moments Look for the common red flags that ought to draw our attention to a potential fraud scheme
Major Subjects
Recent fraud cases Common fraud schemes perpetrated by those within and outside victim organizations Consider the lessons learned Best practices to further our fraud prevention
Instructions
None

(SSAA612/26) Surgent's The Yellow Book Performance and Reporting Requirements for Attestation Engagements
2026-06-30 12:00
Event Description
When auditors perform attestation engagements and reviews of financial statements under the Yellow Book, they must apply additional performance and reporting requirements. This course is designed to help you understand and effectively apply the Yellow Book performance and reporting requirements for attestation engagements and reviews of financial statements.
Designed For
Yellow Book auditors
Objectives
Obtain a thorough working knowledge of the requirements for performing and reporting on Yellow Book attestation engagements and reviews of financial statements Understand how the Yellow Book requirements relate to the AICPA requirements for attestation engagements and reviews of financial statements
Major Subjects
How Yellow Book attestation engagements differ from engagements performed solely under the AICPA requirements The Yellow Book performance and reporting requirements related to attestation engagements and reviews of financial statements
Instructions
None

(SSOT413/26) Surgent's Bankruptcy Basics: Understanding the Reorganization and Liquidation Process in These Uncertain Economic Times
2026-06-30 12:00
Event Description
Consumers and businesses file for bankruptcy to seek protection from creditors and to reorganize or liquidate debts. Bankruptcy filings rise and fall with the economy. Surveys show that loss of income is the leading cause of consumer bankruptcies, followed by medical expenses and foreclosure. Corporate bankruptcies, on the other hand, are often the result of several factors, including excessive debt, decreased demand, increased costs, lawsuits or poor accounting practices.It is no secret bankruptcy filings will see a tremendous uptick in the wake of the Covid-19 pandemic. As an accountant, CFP, attorney or other professional, you need to be able to discuss the process and different available courses of action with your clients. Both landlords and tenants will be influenced tremendously. Individuals will look to your advice for a discharge and new start. Businesses will do the same and will also need to advise loyal employees. Creditors will receive proofs of claim and look to you for your expertise. Take this webinar and make sure you can speak fluently to both creditors and debtors. As trusted advisors, then, professionals should have a basic understanding of the bankruptcy process. This course provides a thorough review of the consumer and corporate bankruptcy practice. Participants in this webinar will gain an understanding of how consumer and 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 different types of bankruptcy proceedings Advise clients regarding the proof of claim process Be well versed in the eligibility requirements for consumer bankruptcies Understand the role of the automatic stay injunction
Major Subjects
Commencement of a bankruptcy proceeding Protections provided to debtors under the Bankruptcy Code Key procedural aspects of bankruptcy The automatic stay Differences between Chapters 7, 11, and 13 bankruptcy cases The bankruptcy discharge Proofs of claim 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

(SSAA457/26) Surgent's Guide to the AICPA Quality Management Standards
2026-06-30 12:00
Event Description
Over the past few years, the AICPA revamped the quality management standards by issuing Statement on Quality Management Standards 1, 2, and 3 (SQMS 1, SQMS 2, and SQMS 3, respectively), SSARS No. 26, and SAS 146, Quality Management for an Engagement Conducted in Accordance with Generally Accepted Auditing Standards (SAS 146). These standards, effective December 15, 2025, modernize quality management standards to reflect an increased focus on risk assessment, technology use, and the presence of outside experts on many engagements. With a risk-based approach, the standards enhance requirements for engagement quality reviews, encourage QMS monitoring, and focus on the entire system of quality control maintained by a firm. We will cover the key provisions of the standards, how to effectively implement them, and what you need to do today to prepare for the required implementation. The earlier your firm begins the transition, the better off you will be.
Designed For
Auditors in public accounting in a partner, owner, or managerial role
Objectives
Identify key provisions of SQMS 1, SQMS 2, and SQMS 3 Recall quality management provisions in SAS 146 and SSARS No. 26 Understand the role of firm leadership in establishing quality management standards Recall the requirements for engagement quality reviews
Major Subjects
Quality management standards SSARS No. 26 SAS 146 Risk assessment and risk-based approaches to quality management Audit engagement leadership Managing technology and the use of external service providers
Instructions
None

(SSAA406/26) Surgent's Audit Documentation Requirements
2026-06-30 12:00
Event Description
Audit documentation provides evidence that the audit was planned and performed in accordance with generally accepted auditing standards (GAAS) as well as applicable legal and regulatory requirements. It also serves a number of other purposes such as assisting the engagement team to plan and perform the audit, assisting members of the engagement team responsible for supervision to direct and supervise the audit work and to discharge their review responsibilities. Audit documentation enables the engagement team to demonstrate that it is accountable for its work by documenting the procedures performed, the audit evidence examined, and the conclusions reached. As noted in the auditor’s opinion “The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control. Audit documentation also supports the judgments of the auditor should a lawsuit arise where the auditor is called on to support that professional standards were followed. (Please Note: This module is part of Surgent’s Audit Skills Training: Level 1.)
Designed For
Professionals new to auditing
Objectives
Discuss the minimum documentation requirements found in professional standards Discuss tips and techniques for self-review Describe common workpaper deficiencies Explain how to prepare workpapers in proper form
Major Subjects
Proper documentation as a means of audit quality Factors impacting the nature and extent of documentation Illustrative workpapers and exercises Use of practice aids and other mechanisms as means of audit documentation Checklist for self-review of workpapers
Instructions
None

(SSAA520/26) Surgent's Latest Developments in Government and Nonprofit Accounting and Auditing
2026-06-30 12:00
Event Description
This year is indeed another year of significant change in the world of government and nonprofit accounting and auditing. Time is valuable, and it’s hard to stay current in today’s rapidly changing environment. Let us save you time and effort in staying current through this informative update course. The course materials utilize a highly illustrative and innovative format. Over 25 focused exercises are included to provide an enhanced working knowledge of the latest developments in government and nonprofit accounting and auditing.
Designed For
Auditors and industry professionals working in the government and nonprofit environment
Objectives
Keep up with the latest developments at the GAO, OMB, AICPA, GASB, and FASB Ensure that your accounting and auditing skills stay up-to-date with current requirements Be prepared for major changes on the horizon issues
Major Subjects
Developing issues related to the 2024 Yellow Book revision and the 2024 revision to the Uniform Guidance for Federal Awards Key AICPA developments affecting audits of governments and nonprofits (including SAS No. 146 on quality management) 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 Key issues related to nonprofit financial reporting (e.g., presenting a measure of operations, various disclosures, etc.)
Instructions
None

(SSTE457/26) Surgent's Using ChatGPT with Excel
2026-06-30 12:00
Event Description
In this innovative course, participants will learn to combine the power of artificial intelligence with the functionality of Microsoft Excel. You will learn how to leverage ChatGPT, OpenAI’s powerful language model, to improve your Excel skills and decrease the time it takes to build spreadsheets. The course will include a quick introduction to ChatGPT, but the majority of the time will be spent using ChatGPT to create an Excel spreadsheet.
Designed For
Students, professionals, and enthusiasts seeking to leverage the potential of ChatGPT to enhance their Excel skills and productivity
Objectives
Identify opportunities to leverage ChatGPT to improve your Excel skills and productivity Use ChatGPT with Excel formulas Recall the best practices for using ChatGPT with Excel
Major Subjects
Introduction to ChatGPT and other AI (artificial intelligence) language models Discussion of best practices for using ChatGPT with Excel Use ChatGPT to create, debug, and explain formulas Use ChatGPT to learn how to use Excel features Use ChatGPT to automate repetitive tasks in Excel Use ChatGPT to easily create macros
Instructions
If you want to follow along, sign up for a free ChatGPT account prior to the course. You can sign-up here: https://openai.com/chatgpt

(SSTX442/26) Surgent's Exploring Client Advisory Services: Tax Due Dates and Penalties/Where Do I Need To File?
2026-06-30 12:00
Event Description
This course provides essential knowledge for Client Advisory Services (CAS) professionals navigating multistate taxation and managing tax deadlines. We’ll start by exploring the implications of the Wayfair decision, focusing on general rules for sales and income tax nexus across states. You’ll learn what to look for in state statutes and gain a solid foundation for filing requirements. Additionally, we’ll cover key tax due dates, how to handle missed deadlines, and potential relief options. Whether you’re new to the field or running your own practice, this course will equip you with the tools to succeed.
Designed For
Accounting and finance professionals who work with business owners on multistate tax issues, small business owners working in multiple states, and other accountants looking to serve their companies or clients in the areas of payroll services or operations
Objectives
Identify key tax due dates by entity type Recognize how late filing, late payment, and other common penalties are calculated Recall common information return due dates and applicable penalties State first time abatement relief qualifications and other common remedies State what the term nexus means and how it differs for sales tax and income tax reporting obligations Recognize economic nexus and when it applies Identify when a company has to file an income tax return or sales tax return
Major Subjects
Estimated taxes and deadlines Tax due dates for common returns and filings Potential penalties and interest Information return penalties Penalties applicable to pass-through entities Accuracy-related penalties First-time abatement (FTA) FTA eligible returns Reasonable cause Nexus: sales tax vs. income tax Sales tax nexus with state specific examples Remote work and sales tax nexus Income tax nexus with state-specific examples Remote work and income tax nexus Sales factor: throwback rules
Instructions
None

(SSTE415/26) Surgent's Data Analytics Readiness Series: Advanced Formulas- Array Formulas and DAX Formulas
2026-06-30 12:00
Event Description
This one-hour data analytics course will introduce formula arrays and DAX formulas to users in Power BI and Excel. Users will learn the skills to create and evaluate array formulas and DAX formulas. An understanding of implicit or explicit intersections and measures within the formulas will be developed. Users will apply the understanding to data and work alongside the instructor to create calculated columns in Power Pivot using DAX formulas and array formulas.This course is one in a ten-part certification series, Core Data Analytics: Excel and Power BI Skills for Accounting and Finance Professionals, by Surgent IQ.
Designed For
Accountants who want to transition to data analysis and have a basic knowledge of Excel and Excel formulas
Objectives
Understand the applicable Excel skills that will be required in making the transition to data analyst Understand the basic requirements to create array and DAX formulas using Power BI and Excel Understand how DAX formulas relate to calculated columns and how they can be created within calculated columns Apply understanding of DAX formulas to create calculated columns using Power Pivot
Major Subjects
Key to understanding array formulas is Implicit Intersection How to enter and evaluate an array formula Examples- array and DAX formulas Array formulas- Implicit Intersection Understanding DAX formulas Calculated columns and measures Evaluation context Context transition Implicit vs explicit measures Examples- DAX formulas Creating a calculated column in Power Pivot
Instructions
Install Power Pivot and Data Analysis ToolPak

(SSTX438/26) Surgent's The Complete Guide to Payroll Taxes and 1099 Issues
2026-06-30 12:00
Event Description
Employment taxes are often overlooked as an area where more planning may be effective. Payroll taxes have become an increasing burden for the average business, and IRS penalties for noncompliance have risen dramatically in recent years. They have also been subject to employer incentives. The Service has announced that uncovering noncompliance by employers ranks high on its audit list. This course presents a comprehensive overview of federal payroll taxes, Form 1099, and related compliance issues.
Designed For
CPAs in public accounting and industry with responsibility for payroll tax compliance
Objectives
Distinguish an employee from an independent contractor and understand the relief available to employers who misclassify employees Understand what is needed to complete Forms W-2, 1099-MISC, 1099-R, and SS-8 Understand the gig economy and the payroll tax responsibilities associated with it
Major Subjects
Payroll tax requirements for wages, including wages subject to the .9 percent tax, employee benefits and reimbursements, nonqualified deferred compensation, stock options, and tips Fringe benefits issues, such as health insurance, life insurance, cafeteria plan benefits, accountable and non-accountable plans, standard mileage rates, and per diem rates Special issues — Using a common paymaster, how to file W-2s after a takeover, merger, or acquisition, and state and local tax withholding Statutory employees, independent contractors, and possible changes to Section 530 relief Penalties — Who is a responsible person? Expenses and gross-up calculations Pension issues and payroll taxes including SIMPLE plans, and Section 401(k) and pension distributions The Electronic Federal Tax Payment System (EFTPS) Forms I-9, W-9, W-2, 1099, 1099-NEC, SS-8, and 940 Understanding payroll tax responsibilities in the gig economy
Instructions
None

(SSTX500B/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

(SSOT439/26) Surgent's Recruiting and Retaining Next Gen Talent
2026-06-30 12:00
Event Description
When it comes to attracting the best talent, it is imperative to know your audience. It is critical for employers and managers to understand Next Gen employees (those born in 1980 or later), as this group is expected to comprise 62% of the workforce by 2025. To be successful, accounting and related professionals should understand how to create strong relationships with Next Gen talent, some of the most talented, energetic components of the workforce. Using sound research as a guide, this webinar addresses guidelines and procedures that have proven successful in attracting and retaining Next Gen employees so that companies can continue to grow.
Designed For
Anyone in the accounting or financial services profession who seeks to understand how firms are successfully recruiting and retaining Next Gen employees
Objectives
Understand the backgrounds, beliefs, and career expectations for Next Gen talent Explore ways to recruit, train and retain Next Gen talent Recognize successful strategies used by small and large organizations to retain Next Gen employees Understand the importance of technology, social media, mentoring, and culture for Next Gen employees
Major Subjects
Who are Next Gen employees, and what are their career objectives? How employers can align their values with Next Gen values Establishing procedures and priorities that allow for attracting the best talent Maintaining relationships with employees to reduce turnover and grow organizations
Instructions
None

(SSAA524/26) Surgent's The CMA's Guide to Project Management
2026-06-30 12:00
Event Description
A significant number of projects fail to achieve their initial goals and/or are not completed within budget and their original timetable. As a team member, a CMA has a unique skill set and experiences to assist in project management. In addition to their analytical training and knowledge of budgets and controls, they typically have ongoing contacts with other professionals from a variety of backgrounds. Familiar analytical tools/techniques can be applied to managing projects. This brief program is designed to aid both experienced and less experienced participants in increasing their knowledge of, and comfort with, the steps and skills needed for success.
Designed For
Public, private, and non-profit organizations and their members – CFOs, CEOs, controllers and managers
Objectives
Understand the process of project management Provide management and organizational techniques to establish the necessary environment for success and provide examples of alternative approaches to the process Demonstrate the use of analytical tools to assist throughout the process. These tools/techniques can improve the outcome of each step from selecting a project through planning, implementing, controlling, and when necessary, modifying the project. Identify traps that frequently occur, and steps to manage through them Find references for further research
Major Subjects
Establishing a system: identifying forces that support the status quo; setting milestones and goals; the role of the CMA Necessary first steps: set a framework for the project’s activities; identify needed resources; obtain support; decide on a structure; establish a team for a specific project; identify necessary team skill sets Project evaluation: analytical tools, strategic evaluation; sources of risk Maintaining focus: monitoring and measuring results; keeping to the project’s scope Avoiding frequent traps: sunk costs; financing pitfalls; project creep; tunnel vision; failure to integrate the team’s work internally and/or the final project with the remaining organization Introduction and examples of analytical tools throughout the session: mapping; CPM; Gantt charts; benchmarking; Pareto analysis; PESTLE analysis; valuation techniques; post-completion evaluations
Instructions
None
