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            </url>
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        <loc>https://arcpa.org/catalog/on-demand/1842286-surgents-technical-individual-practice-issues-and-tax-forms-for-experienced-practitioners</loc>
        <lastmod>2026-02-05T12:29:58-06:00</lastmod>

            </url>
    <url>
        <loc>https://arcpa.org/catalog/on-demand/1842302-surgents-annual-auditing-update</loc>
        <lastmod>2026-02-05T12:29:58-06:00</lastmod>

            </url>
    <url>
        <loc>https://arcpa.org/catalog/on-demand/1842304-surgents-build-an-ai-agent-with-chatgpt-a-hands-on-lab-for-financial-professionals</loc>
        <lastmod>2026-02-05T12:29:58-06:00</lastmod>

            </url>
    <url>
        <loc>https://arcpa.org/catalog/on-demand/1842307-surgents-business-combinations-us-gaap-vs-ifrs</loc>
        <lastmod>2026-02-05T12:29:58-06:00</lastmod>

            </url>
    <url>
        <loc>https://arcpa.org/catalog/on-demand/1842308-surgents-s-corporation-partnership-and-llc-tax-update</loc>
        <lastmod>2026-02-05T12:29:58-06:00</lastmod>

            </url>
    <url>
        <loc>https://arcpa.org/catalog/on-demand/1842311-the-best-s-corporation-limited-liability-and-partnership-update-course-by-surgent</loc>
        <lastmod>2026-02-05T12:29:58-06:00</lastmod>

            </url>
    <url>
        <loc>https://arcpa.org/catalog/on-demand/1842312-the-best-s-corporation-limited-liability-and-partnership-update-course-by-surgent</loc>
        <lastmod>2026-02-05T12:29:58-06:00</lastmod>

            </url>
    <url>
        <loc>https://arcpa.org/catalog/on-demand/1842313-surgents-business-development-for-accounting-and-other-professionals</loc>
        <lastmod>2026-02-05T12:29:58-06:00</lastmod>

            </url>
    <url>
        <loc>https://arcpa.org/catalog/on-demand/1842314-surgents-business-development-time-management</loc>
        <lastmod>2026-02-05T12:29:58-06:00</lastmod>

            </url>
    <url>
        <loc>https://arcpa.org/catalog/on-demand/1842315-surgents-business-development-referral-rally</loc>
        <lastmod>2026-02-05T12:29:58-06:00</lastmod>

            </url>
    <url>
        <loc>https://arcpa.org/catalog/on-demand/1842318-surgents-getting-ahead-the-art-of-marketing-for-cpas</loc>
        <lastmod>2026-02-05T12:29:58-06:00</lastmod>

            </url>
    <url>
        <loc>https://arcpa.org/catalog/on-demand/1842320-surgents-federal-tax-update</loc>
        <lastmod>2026-02-05T12:29:58-06:00</lastmod>

            </url>
    <url>
        <loc>https://arcpa.org/catalog/on-demand/1842319-surgents-federal-tax-update</loc>
        <lastmod>2026-02-05T12:29:58-06:00</lastmod>

            </url>
    <url>
        <loc>https://arcpa.org/catalog/on-demand/1842329-the-best-federal-tax-update-course-by-surgent</loc>
        <lastmod>2026-02-05T12:29:59-06:00</lastmod>

            </url>
    <url>
        <loc>https://arcpa.org/catalog/on-demand/1842340-the-best-federal-tax-update-course-by-surgent</loc>
        <lastmod>2026-02-05T12:29:59-06:00</lastmod>

            </url>
    <url>
        <loc>https://arcpa.org/catalog/on-demand/1842341-surgents-individual-income-tax-update</loc>
        <lastmod>2026-02-05T12:29:59-06:00</lastmod>

            </url>
    <url>
        <loc>https://arcpa.org/catalog/on-demand/1842344-the-best-individual-income-tax-update-course-by-surgent</loc>
        <lastmod>2026-02-05T12:29:59-06:00</lastmod>

            </url>
    <url>
        <loc>https://arcpa.org/catalog/on-demand/1842349-the-best-individual-income-tax-update-course-by-surgent</loc>
        <lastmod>2026-02-05T12:29:59-06:00</lastmod>

            </url>
    <url>
        <loc>https://arcpa.org/catalog/on-demand/1842350-surgents-business-law-essentials-for-practitioners-and-controllers</loc>
        <lastmod>2026-02-05T12:29:59-06:00</lastmod>

            </url>
    <url>
        <loc>https://arcpa.org/catalog/on-demand/1842351-surgents-business-law-essentials-for-practitioners-and-controllers</loc>
        <lastmod>2026-02-05T12:29:59-06:00</lastmod>

            </url>
    <url>
        <loc>https://arcpa.org/catalog/on-demand/1842354-surgents-business-law-for-small-business-owners</loc>
        <lastmod>2026-02-05T12:29:59-06:00</lastmod>

            </url>
    <url>
        <loc>https://arcpa.org/catalog/on-demand/1842355-surgents-business-law-for-small-business-owners</loc>
        <lastmod>2026-02-05T12:29:59-06:00</lastmod>

            </url>
    <url>
        <loc>https://arcpa.org/catalog/on-demand/1842356-surgents-bankruptcy-basics-understanding-the-reorganization-and-liquidation-process-in-these-uncertain-economic-times</loc>
        <lastmod>2026-02-05T12:29:59-06:00</lastmod>

            </url>
    <url>
        <loc>https://arcpa.org/catalog/on-demand/1842357-surgents-best-practices-in-not-for-profit-accounting-and-reporting</loc>
        <lastmod>2026-02-05T12:29:59-06:00</lastmod>

            </url>
    <url>
        <loc>https://arcpa.org/catalog/on-demand/1842364-surgents-best-practices-in-not-for-profit-accounting-and-reporting</loc>
        <lastmod>2026-02-05T12:29:59-06:00</lastmod>

            </url>
    <url>
        <loc>https://arcpa.org/catalog/on-demand/1842365-surgents-build-professional-relationships-to-enhance-your-career-authentic-networking</loc>
        <lastmod>2026-02-05T12:29:59-06:00</lastmod>

            </url>
    <url>
        <loc>https://arcpa.org/catalog/on-demand/1842367-surgents-succession-planning-for-the-small-business-owner-finding-the-exit-ramp</loc>
        <lastmod>2026-02-05T12:29:59-06:00</lastmod>

            </url>
    <url>
        <loc>https://arcpa.org/catalog/on-demand/1842371-surgents-succession-planning-for-the-small-business-owner-finding-the-exit-ramp</loc>
        <lastmod>2026-02-05T12:29:59-06:00</lastmod>

            </url>
    <url>
        <loc>https://arcpa.org/catalog/on-demand/1842376-surgents-key-partnership-and-s-corporation-tax-planning-strategies</loc>
        <lastmod>2026-02-05T12:29:59-06:00</lastmod>

            </url>
    <url>
        <loc>https://arcpa.org/catalog/on-demand/1842381-surgents-key-partnership-and-s-corporation-tax-planning-strategies</loc>
        <lastmod>2026-02-05T12:29:59-06:00</lastmod>

            </url>
    <url>
        <loc>https://arcpa.org/catalog/on-demand/1842386-surgents-understanding-and-managing-burnout-among-accounting-and-finance-professionals</loc>
        <lastmod>2026-02-05T12:29:59-06:00</lastmod>

            </url>
    <url>
        <loc>https://arcpa.org/catalog/on-demand/1842389-surgents-exploring-business-valuation-fundamentals</loc>
        <lastmod>2026-02-05T12:29:59-06:00</lastmod>

            </url>
    <url>
        <loc>https://arcpa.org/catalog/on-demand/1842390-surgents-business-writing-professional-effective-emails</loc>
        <lastmod>2026-02-05T12:29:59-06:00</lastmod>

            </url>
    <url>
        <loc>https://arcpa.org/catalog/on-demand/1842393-surgents-adapting-to-todays-changing-accounting-landscape</loc>
        <lastmod>2026-02-05T12:29:59-06:00</lastmod>

            </url>
    <url>
        <loc>https://arcpa.org/catalog/on-demand/1842396-surgents-top-business-tax-planning-strategies</loc>
        <lastmod>2026-02-05T12:30:00-06:00</lastmod>

            </url>
    <url>
        <loc>https://arcpa.org/catalog/on-demand/1842397-surgents-client-advisory-services-cas-a-guide-to-the-variety-of-offerings-professionals-can-provide</loc>
        <lastmod>2026-02-05T12:29:59-06:00</lastmod>

            </url>
    <url>
        <loc>https://arcpa.org/catalog/on-demand/1842398-surgents-six-common-barriers-to-investment-success</loc>
        <lastmod>2026-02-05T12:30:00-06:00</lastmod>

            </url>
    <url>
        <loc>https://arcpa.org/catalog/on-demand/1842401-surgents-achieving-high-levels-of-compliance-and-customer-service-in-your-organization</loc>
        <lastmod>2026-02-05T12:29:59-06:00</lastmod>

            </url>
    <url>
        <loc>https://arcpa.org/catalog/on-demand/1842402-surgents-comparing-and-contrasting-retirement-plans-for-small-and-medium-sized-businesses</loc>
        <lastmod>2026-02-05T12:30:00-06:00</lastmod>

            </url>
    <url>
        <loc>https://arcpa.org/catalog/on-demand/1842407-surgents-choosing-the-right-business-entity</loc>
        <lastmod>2026-02-05T12:30:00-06:00</lastmod>

            </url>
    <url>
        <loc>https://arcpa.org/catalog/on-demand/1842408-surgents-winning-the-fraud-battle-in-the-digital-age-prevention-and-detection</loc>
        <lastmod>2026-02-05T12:30:00-06:00</lastmod>

            </url>
    <url>
        <loc>https://arcpa.org/catalog/on-demand/1842411-surgents-cfos-as-leaders-of-organizational-change-driving-innovation-and-navigating-economic-uncertainties-panel-discussion</loc>
        <lastmod>2026-02-05T12:30:00-06:00</lastmod>

            </url>
    <url>
        <loc>https://arcpa.org/catalog/on-demand/1842412-surgents-winning-the-fraud-battle-in-the-digital-age-prevention-and-detection</loc>
        <lastmod>2026-02-05T12:30:00-06:00</lastmod>

            </url>
    <url>
        <loc>https://arcpa.org/catalog/on-demand/1842422-surgents-the-most-critical-challenges-in-governmental-accounting-today</loc>
        <lastmod>2026-02-05T12:30:00-06:00</lastmod>

            </url>
    <url>
        <loc>https://arcpa.org/catalog/on-demand/1842426-surgents-the-most-critical-challenges-in-governmental-accounting-today</loc>
        <lastmod>2026-02-05T12:30:00-06:00</lastmod>

            </url>
    <url>
        <loc>https://arcpa.org/catalog/on-demand/1842433-surgents-the-complete-guide-to-liquidation-of-business-entities</loc>
        <lastmod>2026-02-05T12:30:00-06:00</lastmod>

            </url>
    <url>
        <loc>https://arcpa.org/catalog/on-demand/1842434-surgents-achieving-high-levels-of-compliance-and-customer-service-in-your-organization</loc>
        <lastmod>2026-02-05T12:30:00-06:00</lastmod>

            </url>
    <url>
        <loc>https://arcpa.org/catalog/on-demand/1842435-surgents-the-complete-guide-to-payroll-taxes-and-1099-issues</loc>
        <lastmod>2026-02-05T12:30:00-06:00</lastmod>

            </url>
    <url>
        <loc>https://arcpa.org/catalog/on-demand/1842438-surgents-the-complete-guide-to-payroll-taxes-and-1099-issues</loc>
        <lastmod>2026-02-05T12:30:00-06:00</lastmod>

            </url>
    <url>
        <loc>https://arcpa.org/catalog/on-demand/1842439-surgents-a-complete-guide-to-the-yellow-book</loc>
        <lastmod>2026-02-05T12:30:00-06:00</lastmod>

            </url>
    <url>
        <loc>https://arcpa.org/catalog/on-demand/1842444-surgents-a-complete-guide-to-the-yellow-book</loc>
        <lastmod>2026-02-05T12:30:00-06:00</lastmod>

            </url>
    <url>
        <loc>https://arcpa.org/catalog/on-demand/1842445-surgents-asc-606-insights-contract-identification-and-performance-obligations</loc>
        <lastmod>2026-02-05T12:30:00-06:00</lastmod>

            </url>
    <url>
        <loc>https://arcpa.org/catalog/on-demand/1842447-surgents-the-risks-and-benefits-of-chatgpt-and-artificial-intelligence</loc>
        <lastmod>2026-02-05T12:30:00-06:00</lastmod>

            </url>
    <url>
        <loc>https://arcpa.org/catalog/on-demand/1842449-surgents-coaching-skills-for-managers-and-supervisors</loc>
        <lastmod>2026-02-05T12:30:00-06:00</lastmod>

            </url>
    <url>
        <loc>https://arcpa.org/catalog/on-demand/1842453-surgents-mastering-client-management-for-accounting-and-finance-professionals</loc>
        <lastmod>2026-02-05T12:30:00-06:00</lastmod>

            </url>
    <url>
        <loc>https://arcpa.org/catalog/on-demand/1842454-surgents-contract-law-for-accounting-and-finance-professionals</loc>
        <lastmod>2026-02-05T12:30:00-06:00</lastmod>

            </url>
    <url>
        <loc>https://arcpa.org/catalog/on-demand/1842456-surgents-non-gaap-financial-statement-options-cash-modified-cash-and-tax-basis</loc>
        <lastmod>2026-02-05T12:30:00-06:00</lastmod>

            </url>
    <url>
        <loc>https://arcpa.org/catalog/on-demand/1842457-surgents-the-most-critical-challenges-in-not-for-profit-accounting-today</loc>
        <lastmod>2026-02-05T12:30:00-06:00</lastmod>

            </url>
    <url>
        <loc>https://arcpa.org/catalog/on-demand/1842462-surgents-the-most-critical-challenges-in-not-for-profit-accounting-today</loc>
        <lastmod>2026-02-05T12:30:00-06:00</lastmod>

            </url>
    <url>
        <loc>https://arcpa.org/catalog/on-demand/1842471-surgents-review-and-analysis-of-crucial-obbba-changes</loc>
        <lastmod>2026-02-05T12:30:00-06:00</lastmod>

            </url>
    <url>
        <loc>https://arcpa.org/catalog/on-demand/1842476-surgents-controllership-skills-update-current-survival-skills</loc>
        <lastmod>2026-02-05T12:30:00-06:00</lastmod>

            </url>
    <url>
        <loc>https://arcpa.org/catalog/on-demand/1842479-surgents-controllership-skills-update-budgeting-forecasting-and-big-data</loc>
        <lastmod>2026-02-05T12:30:00-06:00</lastmod>

            </url>
    <url>
        <loc>https://arcpa.org/catalog/on-demand/1842480-surgents-controllership-skills-update-mergers-acquisitions-and-alliances</loc>
        <lastmod>2026-02-05T12:30:01-06:00</lastmod>

            </url>
    <url>
        <loc>https://arcpa.org/catalog/on-demand/1842483-surgents-construction-contractors-critical-accounting-auditing-and-tax-issues</loc>
        <lastmod>2026-02-05T12:30:01-06:00</lastmod>

            </url>
    <url>
        <loc>https://arcpa.org/catalog/on-demand/1842484-surgents-controllership-skills-update-risk-management</loc>
        <lastmod>2026-02-05T12:30:00-06:00</lastmod>

            </url>
    <url>
        <loc>https://arcpa.org/catalog/on-demand/1842491-surgents-service-organization-control-reports-a-user-auditor-view</loc>
        <lastmod>2026-02-05T12:30:01-06:00</lastmod>

            </url>
    <url>
        <loc>https://arcpa.org/catalog/on-demand/1842494-surgents-technology-trends-and-risks-of-interest-to-cpas</loc>
        <lastmod>2026-02-05T12:30:01-06:00</lastmod>

            </url>
    <url>
        <loc>https://arcpa.org/catalog/on-demand/1842497-surgents-fraud-environment</loc>
        <lastmod>2026-02-05T12:30:01-06:00</lastmod>

            </url>
    <url>
        <loc>https://arcpa.org/catalog/on-demand/1842498-surgents-guide-to-partner-capital-account-reporting</loc>
        <lastmod>2026-02-05T12:30:01-06:00</lastmod>

            </url>
    <url>
        <loc>https://arcpa.org/catalog/on-demand/1842499-surgents-audit-quality-and-peer-review-update</loc>
        <lastmod>2026-02-05T12:30:01-06:00</lastmod>

            </url>
    <url>
        <loc>https://arcpa.org/catalog/on-demand/1842500-surgents-capital-planning-in-light-of-covid-19</loc>
        <lastmod>2026-02-05T12:30:01-06:00</lastmod>

            </url>
    <url>
        <loc>https://arcpa.org/catalog/on-demand/1842501-surgents-compilations-reviews-and-preparations-engagement-performance-and-annual-update</loc>
        <lastmod>2026-02-05T12:30:01-06:00</lastmod>

            </url>
    <url>
        <loc>https://arcpa.org/catalog/on-demand/1842502-surgents-compilations-reviews-and-preparations-engagement-performance-and-annual-update</loc>
        <lastmod>2026-02-05T12:30:01-06:00</lastmod>

            </url>
    <url>
        <loc>https://arcpa.org/catalog/on-demand/1842505-surgents-corporate-bankruptcy-basics-understanding-the-reorganization-and-liquidation-process</loc>
        <lastmod>2026-02-05T12:30:01-06:00</lastmod>

            </url>
    <url>
        <loc>https://arcpa.org/catalog/on-demand/1842508-surgents-crowdfunding-a-general-overview</loc>
        <lastmod>2026-02-05T12:30:01-06:00</lastmod>

            </url>
    <url>
        <loc>https://arcpa.org/catalog/on-demand/1842519-surgents-compilation-and-review-overview</loc>
        <lastmod>2026-02-05T12:30:01-06:00</lastmod>

            </url>
    <url>
        <loc>https://arcpa.org/catalog/on-demand/1842524-surgents-guide-and-update-to-compilations-reviews-and-preparations</loc>
        <lastmod>2026-02-05T12:30:01-06:00</lastmod>

            </url>
    <url>
        <loc>https://arcpa.org/catalog/on-demand/1842527-surgents-guide-and-update-to-compilations-reviews-and-preparations</loc>
        <lastmod>2026-02-05T12:30:01-06:00</lastmod>

            </url>
    <url>
        <loc>https://arcpa.org/catalog/on-demand/1842530-surgents-guide-to-calculating-s-corporation-shareholder-stock-and-loan-basis</loc>
        <lastmod>2026-02-05T12:30:01-06:00</lastmod>

            </url>
    <url>
        <loc>https://arcpa.org/catalog/on-demand/1842531-surgents-bankruptcy-basics-understanding-the-consumer-bankruptcy-process</loc>
        <lastmod>2026-02-05T12:30:01-06:00</lastmod>

            </url>
    <url>
        <loc>https://arcpa.org/catalog/on-demand/1842532-surgents-construction-contractors-accounting-and-financial-reporting-issues</loc>
        <lastmod>2026-02-05T12:30:01-06:00</lastmod>

            </url>
    <url>
        <loc>https://arcpa.org/catalog/on-demand/1842537-surgents-construction-contractors-accounting-and-financial-reporting-issues</loc>
        <lastmod>2026-02-05T12:30:01-06:00</lastmod>

            </url>
    <url>
        <loc>https://arcpa.org/catalog/on-demand/1842540-surgents-unconscious-bias-in-the-workplace</loc>
        <lastmod>2026-02-05T12:30:01-06:00</lastmod>

            </url>
    <url>
        <loc>https://arcpa.org/catalog/on-demand/1842541-surgents-foundations-of-cybersecurity-for-financial-professionals</loc>
        <lastmod>2026-02-05T12:30:01-06:00</lastmod>

            </url>
    <url>
        <loc>https://arcpa.org/catalog/on-demand/1842542-surgents-generative-ai-and-cybersecurity-opportunities-and-threats</loc>
        <lastmod>2026-02-05T12:30:01-06:00</lastmod>

            </url>
    <url>
        <loc>https://arcpa.org/catalog/on-demand/1842544-surgents-incident-response-and-case-studies-in-ai-powered-cybersecurity</loc>
        <lastmod>2026-02-05T12:30:01-06:00</lastmod>

            </url>
    <url>
        <loc>https://arcpa.org/catalog/on-demand/1842545-surgents-cybersecurity-risk-management-for-financial-professionals-policies-controls-and-emerging-threats</loc>
        <lastmod>2026-02-05T12:30:01-06:00</lastmod>

            </url>
    <url>
        <loc>https://arcpa.org/catalog/on-demand/1842550-surgents-data-analytics-readiness-series-visualizations-and-reporting</loc>
        <lastmod>2026-02-05T12:30:01-06:00</lastmod>

            </url>
    <url>
        <loc>https://arcpa.org/catalog/on-demand/1842553-surgents-data-analytics-readiness-series-data-preparation-using-get-and-transform</loc>
        <lastmod>2026-02-05T12:30:01-06:00</lastmod>

            </url>
    <url>
        <loc>https://arcpa.org/catalog/on-demand/1842556-surgents-data-analytics-readiness-series-formulas-named-ranges-and-formula-auditing</loc>
        <lastmod>2026-02-05T12:30:01-06:00</lastmod>

            </url>
    <url>
        <loc>https://arcpa.org/catalog/on-demand/1842563-surgents-data-analytics-readiness-series-excel-tables</loc>
        <lastmod>2026-02-05T12:30:01-06:00</lastmod>

            </url>
    <url>
        <loc>https://arcpa.org/catalog/on-demand/1842565-surgents-data-analytics-readiness-series-pivottables</loc>
        <lastmod>2026-02-05T12:30:01-06:00</lastmod>

            </url>
    <url>
        <loc>https://arcpa.org/catalog/on-demand/1842570-surgents-data-analytics-readiness-series-calculated-columns-and-dimensions</loc>
        <lastmod>2026-02-05T12:30:01-06:00</lastmod>

            </url>
    <url>
        <loc>https://arcpa.org/catalog/on-demand/1842571-surgents-data-analytics-readiness-series-data-modeling</loc>
        <lastmod>2026-02-05T12:30:02-06:00</lastmod>

            </url>
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        <loc>https://arcpa.org/catalog/on-demand/1842855-surgents-employers-handbook-health-care-retirement-and-fringe-benefit-tax-issues</loc>
        <lastmod>2026-02-05T12:30:05-06:00</lastmod>

            </url>
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        <loc>https://arcpa.org/catalog/on-demand/1842861-surgents-employers-handbook-health-care-retirement-and-fringe-benefit-tax-issues</loc>
        <lastmod>2026-02-05T12:30:05-06:00</lastmod>

            </url>
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        <loc>https://arcpa.org/catalog/on-demand/1842865-surgents-new-york-avoiding-harassment-and-discrimination-in-the-workplace</loc>
        <lastmod>2026-02-05T12:30:05-06:00</lastmod>

            </url>
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        <loc>https://arcpa.org/catalog/on-demand/1842872-surgents-handling-difficult-people</loc>
        <lastmod>2026-02-05T12:30:05-06:00</lastmod>

            </url>
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        <loc>https://arcpa.org/catalog/on-demand/1842873-surgents-hiring-and-firing-of-employees-what-you-can-and-cannot-do</loc>
        <lastmod>2026-02-05T12:30:05-06:00</lastmod>

            </url>
    <url>
        <loc>https://arcpa.org/catalog/on-demand/1842875-surgents-handbook-for-mastering-basis-distributions-and-loss-limitation-issues-for-s-corporations-llcs-and-partnerships</loc>
        <lastmod>2026-02-05T12:30:05-06:00</lastmod>

            </url>
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        <loc>https://arcpa.org/catalog/on-demand/1842877-surgents-mastering-basis-issues-for-s-corporations-partnerships-and-llcs</loc>
        <lastmod>2026-02-05T12:30:05-06:00</lastmod>

            </url>
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        <loc>https://arcpa.org/catalog/on-demand/1842878-surgents-handbook-for-mastering-basis-distributions-and-loss-limitation-issues-for-s-corporations-llcs-and-partnerships</loc>
        <lastmod>2026-02-05T12:30:05-06:00</lastmod>

            </url>
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        <loc>https://arcpa.org/catalog/on-demand/1842882-surgents-home-office-rules</loc>
        <lastmod>2026-02-05T12:30:05-06:00</lastmod>

            </url>
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        <loc>https://arcpa.org/catalog/on-demand/1842886-surgents-tax-aspects-of-home-offices-and-vacation-homes</loc>
        <lastmod>2026-02-05T12:30:05-06:00</lastmod>

            </url>
    <url>
        <loc>https://arcpa.org/catalog/on-demand/1842888-surgents-hipaa-what-accountants-and-other-practitioners-need-to-know</loc>
        <lastmod>2026-02-05T12:30:05-06:00</lastmod>

            </url>
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        <loc>https://arcpa.org/catalog/on-demand/1842897-surgents-employers-handbook-legal-tax-and-health-care-issues</loc>
        <lastmod>2026-02-05T12:30:05-06:00</lastmod>

            </url>
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        <loc>https://arcpa.org/catalog/on-demand/1842898-surgents-how-to-settle-an-estate-an-overview</loc>
        <lastmod>2026-02-05T12:30:05-06:00</lastmod>

            </url>
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        <loc>https://arcpa.org/catalog/on-demand/1842899-surgents-employers-handbook-legal-tax-and-health-care-issues</loc>
        <lastmod>2026-02-05T12:30:05-06:00</lastmod>

            </url>
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        <loc>https://arcpa.org/catalog/on-demand/1842901-surgents-understanding-the-high-stakes-mega-issues-in-aa-today</loc>
        <lastmod>2026-02-05T12:30:05-06:00</lastmod>

            </url>
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        <loc>https://arcpa.org/catalog/on-demand/1842904-surgents-understanding-the-high-stakes-mega-issues-in-aa-today</loc>
        <lastmod>2026-02-05T12:30:05-06:00</lastmod>

            </url>
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        <loc>https://arcpa.org/catalog/on-demand/1842908-surgents-internal-controls-and-coso-in-a-post-covid-landscape</loc>
        <lastmod>2026-02-05T12:30:05-06:00</lastmod>

            </url>
    <url>
        <loc>https://arcpa.org/catalog/on-demand/1842909-surgents-internal-controls-coso-and-covid-19</loc>
        <lastmod>2026-02-05T12:30:05-06:00</lastmod>

            </url>
    <url>
        <loc>https://arcpa.org/catalog/on-demand/1842912-surgents-this-years-top-tax-and-financial-planning-ideas</loc>
        <lastmod>2026-02-05T12:30:05-06:00</lastmod>

            </url>
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        <loc>https://arcpa.org/catalog/on-demand/1842917-surgents-this-years-best-income-tax-estate-tax-and-financial-planning-ideas</loc>
        <lastmod>2026-02-05T12:30:06-06:00</lastmod>

            </url>
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        <loc>https://arcpa.org/catalog/on-demand/1842920-surgents-increase-the-efficiency-of-your-organization</loc>
        <lastmod>2026-02-05T12:30:05-06:00</lastmod>

            </url>
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        <loc>https://arcpa.org/catalog/on-demand/1842925-surgents-innovative-forecasting-and-budgeting-moving-beyond-the-traditional-techniques</loc>
        <lastmod>2026-02-05T12:30:05-06:00</lastmod>

            </url>
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        <loc>https://arcpa.org/catalog/on-demand/1842928-surgents-individual-and-financial-planning-tax-camp</loc>
        <lastmod>2026-02-05T12:30:05-06:00</lastmod>

            </url>
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        <loc>https://arcpa.org/catalog/on-demand/1842930-surgents-individual-and-financial-planning-tax-camp</loc>
        <lastmod>2026-02-05T12:30:05-06:00</lastmod>

            </url>
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        <loc>https://arcpa.org/catalog/on-demand/1842931-surgents-individual-income-tax-fundamentals</loc>
        <lastmod>2026-02-05T12:30:05-06:00</lastmod>

            </url>
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        <loc>https://arcpa.org/catalog/on-demand/1842935-surgents-individual-income-tax-return-preparation-for-the-non-credentialed-tax-preparer</loc>
        <lastmod>2026-02-05T12:30:05-06:00</lastmod>

            </url>
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        <loc>https://arcpa.org/catalog/on-demand/1842936-surgents-taking-advantage-of-installment-sales</loc>
        <lastmod>2026-02-05T12:30:05-06:00</lastmod>

            </url>
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        <loc>https://arcpa.org/catalog/on-demand/1842938-surgents-taking-advantage-of-installment-sales</loc>
        <lastmod>2026-02-05T12:30:05-06:00</lastmod>

            </url>
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        <loc>https://arcpa.org/catalog/on-demand/1842942-surgents-mastering-the-basics-of-inventory-accounting</loc>
        <lastmod>2026-02-05T12:30:06-06:00</lastmod>

            </url>
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        <loc>https://arcpa.org/catalog/on-demand/1842953-surgents-2025-tax-update</loc>
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            </url>
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        <loc>https://arcpa.org/catalog/on-demand/1842956-surgents-taking-advantage-of-installment-sales-and-like-kind-exchanges</loc>
        <lastmod>2026-02-05T12:30:06-06:00</lastmod>

            </url>
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        <loc>https://arcpa.org/catalog/on-demand/1842957-surgents-introduction-to-single-audit</loc>
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            </url>
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        <loc>https://arcpa.org/catalog/on-demand/1842958-surgents-taking-advantage-of-installment-sales-and-like-kind-exchanges</loc>
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            </url>
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        <loc>https://arcpa.org/catalog/on-demand/1842961-surgents-increase-success-by-understanding-people</loc>
        <lastmod>2026-02-05T12:30:06-06:00</lastmod>

            </url>
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        <loc>https://arcpa.org/catalog/on-demand/1842962-surgents-introduction-to-forensic-accounting</loc>
        <lastmod>2026-02-05T12:30:06-06:00</lastmod>

            </url>
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        <loc>https://arcpa.org/catalog/on-demand/1842963-surgents-it-systems-and-data-management</loc>
        <lastmod>2026-02-05T12:30:06-06:00</lastmod>

            </url>
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        <loc>https://arcpa.org/catalog/on-demand/1842964-surgents-getting-ready-for-busy-season-review-individual-tax-form-changes</loc>
        <lastmod>2026-02-05T12:30:06-06:00</lastmod>

            </url>
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        <loc>https://arcpa.org/catalog/on-demand/1842971-surgents-individual-tax-planning-ideas</loc>
        <lastmod>2026-02-05T12:30:06-06:00</lastmod>

            </url>
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        <loc>https://arcpa.org/catalog/on-demand/1842980-surgents-top-individual-tax-planning-strategies</loc>
        <lastmod>2026-02-05T12:30:06-06:00</lastmod>

            </url>
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        <loc>https://arcpa.org/catalog/on-demand/1842983-surgents-international-tax-challenges-and-opportunities-for-us-filers</loc>
        <lastmod>2026-02-05T12:30:06-06:00</lastmod>

            </url>
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        <loc>https://arcpa.org/catalog/on-demand/1842984-surgents-accounting-for-software-internal-use-and-external-sales</loc>
        <lastmod>2026-02-05T12:30:06-06:00</lastmod>

            </url>
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        <loc>https://arcpa.org/catalog/on-demand/1842985-surgents-improving-your-profits-identifying-cost-cutting-opportunities</loc>
        <lastmod>2026-02-05T12:30:06-06:00</lastmod>

            </url>
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        <loc>https://arcpa.org/catalog/on-demand/1842987-surgents-how-to-account-for-internal-use-software-arrangements</loc>
        <lastmod>2026-02-05T12:30:06-06:00</lastmod>

            </url>
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        <loc>https://arcpa.org/catalog/on-demand/1842989-surgents-schedules-k-2-and-k-3-filing-requirements</loc>
        <lastmod>2026-02-05T12:30:06-06:00</lastmod>

            </url>
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        <loc>https://arcpa.org/catalog/on-demand/1842994-surgents-schedules-k-2-and-k-3-preparation-of-forms</loc>
        <lastmod>2026-02-05T12:30:06-06:00</lastmod>

            </url>
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        <loc>https://arcpa.org/catalog/on-demand/1842997-surgents-lease-accounting-exploring-the-new-standard</loc>
        <lastmod>2026-02-05T12:30:06-06:00</lastmod>

            </url>
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        <loc>https://arcpa.org/catalog/on-demand/1842998-surgents-liquidation-of-flow-through-entities-for-llcs-and-partnerships</loc>
        <lastmod>2026-02-05T12:30:06-06:00</lastmod>

            </url>
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        <loc>https://arcpa.org/catalog/on-demand/1843000-surgents-leveraging-ai-for-data-analytics-in-accounting</loc>
        <lastmod>2026-02-05T12:30:06-06:00</lastmod>

            </url>
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        <loc>https://arcpa.org/catalog/on-demand/1843006-surgents-taking-advantage-of-like-kind-exchanges</loc>
        <lastmod>2026-02-05T12:30:06-06:00</lastmod>

            </url>
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        <loc>https://arcpa.org/catalog/on-demand/1843007-surgents-taking-advantage-of-like-kind-exchanges</loc>
        <lastmod>2026-02-05T12:30:06-06:00</lastmod>

            </url>
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        <loc>https://arcpa.org/catalog/on-demand/1843008-surgents-lessons-learned-from-successful-companies</loc>
        <lastmod>2026-02-05T12:30:06-06:00</lastmod>

            </url>
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        <loc>https://arcpa.org/catalog/on-demand/1843009-surgents-applying-lessons-learned-to-assure-a-successful-asc-842-adoption</loc>
        <lastmod>2026-02-05T12:30:06-06:00</lastmod>

            </url>
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        <loc>https://arcpa.org/catalog/on-demand/1843018-surgents-the-top-five-tax-issues-in-dealing-with-llcs-and-partnerships</loc>
        <lastmod>2026-02-05T12:30:06-06:00</lastmod>

            </url>
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        <loc>https://arcpa.org/catalog/on-demand/1843022-surgents-revenue-recognition-for-long-term-construction-and-similar-contracts-topic-606-implementation-challenges</loc>
        <lastmod>2026-02-05T12:30:06-06:00</lastmod>

            </url>
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        <loc>https://arcpa.org/catalog/on-demand/1843028-surgents-monthly-accounting-update-series-original-air-date-42721</loc>
        <lastmod>2026-02-05T12:30:06-06:00</lastmod>

            </url>
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        <loc>https://arcpa.org/catalog/on-demand/1843029-surgents-introduction-to-yellow-book</loc>
        <lastmod>2026-02-05T12:30:06-06:00</lastmod>

            </url>
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        <loc>https://arcpa.org/catalog/on-demand/1843030-surgents-monthly-accounting-update-series-original-air-date-62921</loc>
        <lastmod>2026-02-05T12:30:06-06:00</lastmod>

            </url>
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        <loc>https://arcpa.org/catalog/on-demand/1843031-surgents-monthly-accounting-update-series-original-air-date-52521</loc>
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            </url>
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        <loc>https://arcpa.org/catalog/on-demand/1843032-surgents-monthly-accounting-and-auditing-update-original-air-date-72721</loc>
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            </url>
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        <loc>https://arcpa.org/catalog/on-demand/1843035-surgents-monthly-accounting-and-auditing-update-original-air-date-92821</loc>
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            </url>
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        <loc>https://arcpa.org/catalog/on-demand/1843037-surgents-monthly-accounting-and-auditing-update-original-air-date-83121</loc>
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            </url>
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        <loc>https://arcpa.org/catalog/on-demand/1843038-surgents-monthly-accounting-and-auditing-update-original-air-date-102621</loc>
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            </url>
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        <loc>https://arcpa.org/catalog/on-demand/1843042-surgents-monthly-accounting-and-auditing-update-original-air-date-113021</loc>
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            </url>
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        <loc>https://arcpa.org/catalog/on-demand/1843050-surgents-monthly-accounting-and-auditing-update-original-air-date-122821</loc>
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            </url>
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        <loc>https://arcpa.org/catalog/on-demand/1843056-surgents-metrics-benchmarking-and-measurement</loc>
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            </url>
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        <loc>https://arcpa.org/catalog/on-demand/1843057-surgents-managements-discussion-and-analysis-what-you-need-to-know</loc>
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            </url>
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        <loc>https://arcpa.org/catalog/on-demand/1843058-surgents-what-tax-practitioners-need-to-know-about-medicare</loc>
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            </url>
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        <loc>https://arcpa.org/catalog/on-demand/1843061-surgents-multistate-income-tax-issues</loc>
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            </url>
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        <loc>https://arcpa.org/catalog/on-demand/1843064-surgents-engaging-and-managing-young-professionals</loc>
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        <loc>https://arcpa.org/catalog/on-demand/1843067-surgents-marijuana-a-generalized-business-viewpoint</loc>
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            </url>
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        <loc>https://arcpa.org/catalog/on-demand/1843068-surgents-mastering-the-offer-in-compromise-strategies-for-preparation-and-negotiation</loc>
        <lastmod>2026-02-05T12:30:07-06:00</lastmod>

            </url>
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        <loc>https://arcpa.org/catalog/on-demand/1843069-surgents-the-essential-multistate-tax-update</loc>
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            </url>
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        <loc>https://arcpa.org/catalog/on-demand/1843082-surgents-the-essential-multistate-tax-update</loc>
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            </url>
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        <loc>https://arcpa.org/catalog/on-demand/1843087-surgents-max-the-tax-tax-impacts-on-exit-planning</loc>
        <lastmod>2026-02-05T12:30:07-06:00</lastmod>

            </url>
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        <loc>https://arcpa.org/catalog/on-demand/1843088-surgents-max-the-tax-crowdfunding</loc>
        <lastmod>2026-02-05T12:30:07-06:00</lastmod>

            </url>
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        <loc>https://arcpa.org/catalog/on-demand/1843089-surgents-multistate-tax-update</loc>
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            </url>
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        <loc>https://arcpa.org/catalog/on-demand/1843090-surgents-max-the-tax-client-retention</loc>
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            </url>
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        <loc>https://arcpa.org/catalog/on-demand/1843091-surgents-max-the-tax-common-deductions</loc>
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            </url>
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        <loc>https://arcpa.org/catalog/on-demand/1843092-surgents-max-the-tax-schedule-c</loc>
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        <loc>https://arcpa.org/catalog/on-demand/1843094-surgents-max-the-tax-schedule-e</loc>
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            </url>
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        <loc>https://arcpa.org/catalog/on-demand/1843097-surgents-max-the-tax-crypto-craze</loc>
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        <loc>https://arcpa.org/catalog/on-demand/1843099-surgents-max-the-tax-metaverse</loc>
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            </url>
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        <loc>https://arcpa.org/catalog/on-demand/1843100-surgents-max-the-tax-section-754</loc>
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            </url>
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        <loc>https://arcpa.org/catalog/on-demand/1843103-surgents-max-the-tax-equity-compensation</loc>
        <lastmod>2026-02-05T12:30:07-06:00</lastmod>

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        <loc>https://arcpa.org/catalog/on-demand/1843110-surgents-max-the-tax-entity-selection</loc>
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            </url>
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        <loc>https://arcpa.org/catalog/on-demand/1843111-surgents-asc-606-insights-managing-variable-consideration-and-modifications</loc>
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            </url>
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        <loc>https://arcpa.org/catalog/on-demand/1843122-surgents-navigating-your-client-through-the-irs-appeals-process</loc>
        <lastmod>2026-02-05T12:30:08-06:00</lastmod>

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        <loc>https://arcpa.org/catalog/on-demand/1843125-surgents-nuts-bolts-of-cryptocurrency-taxation</loc>
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        <loc>https://arcpa.org/catalog/on-demand/1843123-surgents-navigating-your-client-through-the-irs-appeals-process</loc>
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            </url>
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        <loc>https://arcpa.org/catalog/on-demand/1843131-surgents-a-guide-to-nonqualified-deferred-compensation</loc>
        <lastmod>2026-02-05T12:30:08-06:00</lastmod>

            </url>
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        <loc>https://arcpa.org/catalog/on-demand/1843132-surgents-skills-to-enhance-personal-and-professional-networks</loc>
        <lastmod>2026-02-05T12:30:08-06:00</lastmod>

            </url>
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        <loc>https://arcpa.org/catalog/on-demand/1843133-surgents-overview-and-analysis-of-the-new-tax-law-part-1-focus-on-individual-taxation</loc>
        <lastmod>2026-02-05T12:30:08-06:00</lastmod>

            </url>
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        <loc>https://arcpa.org/catalog/on-demand/1843140-surgents-getting-ready-for-busy-season-key-changes-every-tax-practitioner-should-know</loc>
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            </url>
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        <loc>https://arcpa.org/catalog/on-demand/1843141-surgents-overview-and-analysis-of-the-new-tax-law-part-2-focus-on-business-taxation</loc>
        <lastmod>2026-02-05T12:30:08-06:00</lastmod>

            </url>
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        <loc>https://arcpa.org/catalog/on-demand/1843146-surgents-getting-ready-for-busy-season-key-changes-every-tax-practitioner-should-know</loc>
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            </url>
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        <loc>https://arcpa.org/catalog/on-demand/1843147-surgents-non-gaap-financial-measures-what-you-need-to-know</loc>
        <lastmod>2026-02-05T12:30:08-06:00</lastmod>

            </url>
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        <loc>https://arcpa.org/catalog/on-demand/1843150-surgents-what-you-need-to-know-about-asc-842-leases</loc>
        <lastmod>2026-02-05T12:30:08-06:00</lastmod>

            </url>
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        <loc>https://arcpa.org/catalog/on-demand/1843151-surgents-examining-asc-842-leases-more-than-meets-the-eye</loc>
        <lastmod>2026-02-05T12:30:08-06:00</lastmod>

            </url>
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        <loc>https://arcpa.org/catalog/on-demand/1843152-surgents-examining-asc-842-leases</loc>
        <lastmod>2026-02-05T12:30:08-06:00</lastmod>

            </url>
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        <loc>https://arcpa.org/catalog/on-demand/1843155-surgents-latest-developments-in-nonprofit-accounting-and-auditing</loc>
        <lastmod>2026-02-05T12:30:08-06:00</lastmod>

            </url>
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        <loc>https://arcpa.org/catalog/on-demand/1843158-surgents-life-after-adoption-applying-topic-606-to-revenue-contracts-on-an-ongoing-basis</loc>
        <lastmod>2026-02-05T12:30:08-06:00</lastmod>

            </url>
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        <loc>https://arcpa.org/catalog/on-demand/1843162-surgents-life-after-adoption-applying-topic-606-to-revenue-contracts-on-an-ongoing-basis</loc>
        <lastmod>2026-02-05T12:30:08-06:00</lastmod>

            </url>
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        <loc>https://arcpa.org/catalog/on-demand/1843164-surgents-the-one-big-beautiful-bill-act-obbba-what-you-need-to-know</loc>
        <lastmod>2026-02-05T12:30:08-06:00</lastmod>

            </url>
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        <loc>https://arcpa.org/catalog/on-demand/1843168-surgents-the-one-big-beautiful-bill-act-obbba-a-complete-guide</loc>
        <lastmod>2026-02-05T12:30:08-06:00</lastmod>

            </url>
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        <loc>https://arcpa.org/catalog/on-demand/1843178-surgents-recent-changes-in-workplace-regulations-overtime-non-compete-agreements-and-employeeindependent-contractor</loc>
        <lastmod>2026-02-05T12:30:08-06:00</lastmod>

            </url>
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        <loc>https://arcpa.org/catalog/on-demand/1843179-surgents-organizational-culture-and-the-finance-professional</loc>
        <lastmod>2026-02-05T12:30:08-06:00</lastmod>

            </url>
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        <loc>https://arcpa.org/catalog/on-demand/1843180-surgents-a-complete-guide-to-offers-in-compromise</loc>
        <lastmod>2026-02-05T12:30:08-06:00</lastmod>

            </url>
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        <loc>https://arcpa.org/catalog/on-demand/1843181-surgents-get-started-with-power-bi</loc>
        <lastmod>2026-02-05T12:30:08-06:00</lastmod>

            </url>
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        <loc>https://arcpa.org/catalog/on-demand/1843184-surgents-become-a-data-analysis-expert</loc>
        <lastmod>2026-02-05T12:30:08-06:00</lastmod>

            </url>
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        <loc>https://arcpa.org/catalog/on-demand/1843187-surgents-clean-transform-and-load-data-in-power-bi</loc>
        <lastmod>2026-02-05T12:30:08-06:00</lastmod>

            </url>
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        <loc>https://arcpa.org/catalog/on-demand/1843193-surgents-build-a-data-model-for-analysis-in-power-bi</loc>
        <lastmod>2026-02-05T12:30:08-06:00</lastmod>

            </url>
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        <loc>https://arcpa.org/catalog/on-demand/1843197-surgents-create-measures-in-power-bi-that-define-your-metrics</loc>
        <lastmod>2026-02-05T12:30:09-06:00</lastmod>

            </url>
    <url>
        <loc>https://arcpa.org/catalog/on-demand/1843199-surgents-create-visuals-in-power-bi-to-successfully-analyze-data</loc>
        <lastmod>2026-02-05T12:30:09-06:00</lastmod>

            </url>
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        <loc>https://arcpa.org/catalog/on-demand/1843203-surgents-leverage-powerbicom-to-create-data-analysis-for-others</loc>
        <lastmod>2026-02-05T12:30:09-06:00</lastmod>

            </url>
    <url>
        <loc>https://arcpa.org/catalog/on-demand/1843204-surgents-preparation-and-compilation-engagements-under-the-ssars</loc>
        <lastmod>2026-02-05T12:30:09-06:00</lastmod>

            </url>
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        <loc>https://arcpa.org/catalog/on-demand/1843205-surgents-preparation-and-compilation-engagements-under-the-ssars</loc>
        <lastmod>2026-02-05T12:30:09-06:00</lastmod>

            </url>
    <url>
        <loc>https://arcpa.org/catalog/on-demand/1843206-surgents-performing-a-compilation-engagement-under-ar-c-section-80</loc>
        <lastmod>2026-02-05T12:30:09-06:00</lastmod>

            </url>
    <url>
        <loc>https://arcpa.org/catalog/on-demand/1843208-surgents-create-paginated-reports-with-power-bi-report-builder</loc>
        <lastmod>2026-02-05T12:30:09-06:00</lastmod>

            </url>
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        <loc>https://arcpa.org/catalog/on-demand/1843210-surgents-preparing-c-corporation-tax-returns-for-new-staff-and-paraprofessionals</loc>
        <lastmod>2026-02-05T12:30:09-06:00</lastmod>

            </url>
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        <loc>https://arcpa.org/catalog/on-demand/1843213-surgents-preparing-c-corporation-tax-returns-for-new-staff-and-paraprofessionals</loc>
        <lastmod>2026-02-05T12:30:09-06:00</lastmod>

            </url>
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        <loc>https://arcpa.org/catalog/on-demand/1843216-surgents-progressive-discipline-and-termination</loc>
        <lastmod>2026-02-05T12:30:09-06:00</lastmod>

            </url>
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        <loc>https://arcpa.org/catalog/on-demand/1843222-surgents-taxation-of-partnership-distributions-and-sales-of-partnership-interests</loc>
        <lastmod>2026-02-05T12:30:09-06:00</lastmod>

            </url>
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        <loc>https://arcpa.org/catalog/on-demand/1843232-surgents-principles-of-financial-statement-presentation</loc>
        <lastmod>2026-02-05T12:30:09-06:00</lastmod>

            </url>
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        <loc>https://arcpa.org/catalog/on-demand/1843233-surgents-preparing-individual-tax-returns-for-new-staff-and-paraprofessionals</loc>
        <lastmod>2026-02-05T12:30:09-06:00</lastmod>

            </url>
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        <loc>https://arcpa.org/catalog/on-demand/1843234-surgents-preparing-individual-tax-returns-for-new-staff-and-paraprofessionals</loc>
        <lastmod>2026-02-05T12:30:09-06:00</lastmod>

            </url>
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        <loc>https://arcpa.org/catalog/on-demand/1843235-surgents-integrated-planning-forecasting-and-budgeting-for-organizational-success</loc>
        <lastmod>2026-02-05T12:30:09-06:00</lastmod>

            </url>
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        <loc>https://arcpa.org/catalog/on-demand/1843236-surgents-integrated-planning-forecasting-and-budgeting-for-organizational-success</loc>
        <lastmod>2026-02-05T12:30:09-06:00</lastmod>

            </url>
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        <loc>https://arcpa.org/catalog/on-demand/1843241-surgents-cfocontrollers-roadmap-to-success-integrated-planning-forecasting-and-budgeting</loc>
        <lastmod>2026-02-05T12:30:09-06:00</lastmod>

            </url>
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        <loc>https://arcpa.org/catalog/on-demand/1843249-surgents-partnership-and-llc-core-tax-issues-from-formation-through-liquidation</loc>
        <lastmod>2026-02-05T12:30:09-06:00</lastmod>

            </url>
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        <loc>https://arcpa.org/catalog/on-demand/1843251-surgents-partnership-and-llc-core-tax-issues-from-formation-through-liquidation</loc>
        <lastmod>2026-02-05T12:30:09-06:00</lastmod>

            </url>
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        <loc>https://arcpa.org/catalog/on-demand/1843252-surgents-project-management-for-finance-professionals</loc>
        <lastmod>2026-02-05T12:30:09-06:00</lastmod>

            </url>
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        <loc>https://arcpa.org/catalog/on-demand/1843253-surgents-select-estate-and-life-planning-issues-for-the-middle-income-client</loc>
        <lastmod>2026-02-05T12:30:09-06:00</lastmod>

            </url>
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        <loc>https://arcpa.org/catalog/on-demand/1843256-surgents-project-management-tips-tricks-and-traps</loc>
        <lastmod>2026-02-05T12:30:09-06:00</lastmod>

            </url>
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        <loc>https://arcpa.org/catalog/on-demand/1843257-surgents-select-estate-and-life-planning-issues-for-the-middle-income-client</loc>
        <lastmod>2026-02-05T12:30:09-06:00</lastmod>

            </url>
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        <loc>https://arcpa.org/catalog/on-demand/1843258-surgents-estate-and-life-planning-issues-for-the-middle-income-client</loc>
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            </url>
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        <loc>https://arcpa.org/catalog/on-demand/1843261-surgents-project-management-tips-tricks-and-traps</loc>
        <lastmod>2026-02-05T12:30:09-06:00</lastmod>

            </url>
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        <loc>https://arcpa.org/catalog/on-demand/1843262-surgents-power-query-series-use-cases</loc>
        <lastmod>2026-02-05T12:30:09-06:00</lastmod>

            </url>
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        <loc>https://arcpa.org/catalog/on-demand/1843263-surgents-performing-a-preparation-engagement-under-ar-c-section-70</loc>
        <lastmod>2026-02-05T12:30:10-06:00</lastmod>

            </url>
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        <loc>https://arcpa.org/catalog/on-demand/1843278-surgents-power-query-series-formulas-m-language-and-error-handling</loc>
        <lastmod>2026-02-05T12:30:10-06:00</lastmod>

            </url>
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        <loc>https://arcpa.org/catalog/on-demand/1843281-surgents-power-query-series-data-modeling-and-next-steps</loc>
        <lastmod>2026-02-05T12:30:10-06:00</lastmod>

            </url>
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        <loc>https://arcpa.org/catalog/on-demand/1843284-surgents-power-query-series-introduction-and-first-connection</loc>
        <lastmod>2026-02-05T12:30:10-06:00</lastmod>

            </url>
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        <loc>https://arcpa.org/catalog/on-demand/1843285-surgents-power-query-series-making-a-connection</loc>
        <lastmod>2026-02-05T12:30:10-06:00</lastmod>

            </url>
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        <loc>https://arcpa.org/catalog/on-demand/1843288-surgents-power-query-series-editor-the-user-interface-of-power-query</loc>
        <lastmod>2026-02-05T12:30:10-06:00</lastmod>

            </url>
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        <loc>https://arcpa.org/catalog/on-demand/1843290-surgents-power-query-series-data-transformations</loc>
        <lastmod>2026-02-05T12:30:10-06:00</lastmod>

            </url>
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        <loc>https://arcpa.org/catalog/on-demand/1843292-surgents-power-query-series-adding-columns-for-data-enrichment</loc>
        <lastmod>2026-02-05T12:30:10-06:00</lastmod>

            </url>
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        <loc>https://arcpa.org/catalog/on-demand/1843299-surgents-power-query-series-more-transformations-and-load-options</loc>
        <lastmod>2026-02-05T12:30:10-06:00</lastmod>

            </url>
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        <loc>https://arcpa.org/catalog/on-demand/1843302-surgents-power-query-series-append-queries</loc>
        <lastmod>2026-02-05T12:30:10-06:00</lastmod>

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        <loc>https://arcpa.org/catalog/on-demand/1843305-surgents-power-query-series-merge-queries</loc>
        <lastmod>2026-02-05T12:30:10-06:00</lastmod>

            </url>
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        <loc>https://arcpa.org/catalog/on-demand/1843306-surgents-power-query-series-useful-transformations</loc>
        <lastmod>2026-02-05T12:30:10-06:00</lastmod>

            </url>
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        <loc>https://arcpa.org/catalog/on-demand/1843307-surgents-public-speaking-and-presentation-skills</loc>
        <lastmod>2026-02-05T12:30:10-06:00</lastmod>

            </url>
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        <loc>https://arcpa.org/catalog/on-demand/1843308-surgents-understanding-partnership-taxation-debt-allocations</loc>
        <lastmod>2026-02-05T12:30:10-06:00</lastmod>

            </url>
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        <loc>https://arcpa.org/catalog/on-demand/1843311-surgents-purchase-and-sale-of-a-residence-critical-tax-issues</loc>
        <lastmod>2026-02-05T12:30:11-06:00</lastmod>

            </url>
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        <loc>https://arcpa.org/catalog/on-demand/1843314-surgents-understanding-partnership-taxation-types-of-basis-contributions-and-distributions</loc>
        <lastmod>2026-02-05T12:30:10-06:00</lastmod>

            </url>
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        <loc>https://arcpa.org/catalog/on-demand/1843315-surgents-understanding-partnership-taxation-pte-elections-754-elections-and-selling-a-partnership-interest</loc>
        <lastmod>2026-02-05T12:30:10-06:00</lastmod>

            </url>
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        <loc>https://arcpa.org/catalog/on-demand/1843318-surgents-firm-quality-control-standards-and-best-practices</loc>
        <lastmod>2026-02-05T12:30:10-06:00</lastmod>

            </url>
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        <loc>https://arcpa.org/catalog/on-demand/1843328-surgents-quarterly-fraud-update-original-air-date-82924</loc>
        <lastmod>2026-02-05T12:30:10-06:00</lastmod>

            </url>
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        <loc>https://arcpa.org/catalog/on-demand/1843330-surgents-applying-the-yellow-book-to-a-financial-statement-audit</loc>
        <lastmod>2026-02-05T12:30:10-06:00</lastmod>

            </url>
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        <loc>https://arcpa.org/catalog/on-demand/1843331-surgents-quarterly-fraud-update-original-air-date-12624</loc>
        <lastmod>2026-02-05T12:30:11-06:00</lastmod>

            </url>
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        <loc>https://arcpa.org/catalog/on-demand/1843332-surgents-applying-the-yellow-book-to-a-financial-statement-audit</loc>
        <lastmod>2026-02-05T12:30:11-06:00</lastmod>

            </url>
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        <loc>https://arcpa.org/catalog/on-demand/1843337-surgents-performing-an-effective-audit-risk-assessment</loc>
        <lastmod>2026-02-05T12:30:11-06:00</lastmod>

            </url>
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        <loc>https://arcpa.org/catalog/on-demand/1843340-surgents-the-road-ahead-critical-obbba-changes-impacting-accounting-and-finance-professionals</loc>
        <lastmod>2026-02-05T12:30:11-06:00</lastmod>

            </url>
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        <loc>https://arcpa.org/catalog/on-demand/1843350-surgents-how-to-effectively-represent-clients-under-irs-audit</loc>
        <lastmod>2026-02-05T12:30:11-06:00</lastmod>

            </url>
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        <loc>https://arcpa.org/catalog/on-demand/1843353-surgents-reasonable-suspicion</loc>
        <lastmod>2026-02-05T12:30:11-06:00</lastmod>

            </url>
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        <loc>https://arcpa.org/catalog/on-demand/1843354-surgents-real-estate-taxation-critical-considerations</loc>
        <lastmod>2026-02-05T12:30:11-06:00</lastmod>

            </url>
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        <loc>https://arcpa.org/catalog/on-demand/1843357-surgents-guide-to-the-topic-606-revenue-recognition-model-for-all-cpas</loc>
        <lastmod>2026-02-05T12:30:11-06:00</lastmod>

            </url>
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        <loc>https://arcpa.org/catalog/on-demand/1843358-surgents-guide-to-the-topic-606-revenue-recognition-model-for-all-cpas</loc>
        <lastmod>2026-02-05T12:30:11-06:00</lastmod>

            </url>
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        <loc>https://arcpa.org/catalog/on-demand/1843359-surgents-real-estate-tax-boot-camp</loc>
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            </url>
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        <loc>https://arcpa.org/catalog/on-demand/1843360-surgents-real-estate-taxation-critical-considerations</loc>
        <lastmod>2026-02-05T12:30:11-06:00</lastmod>

            </url>
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        <loc>https://arcpa.org/catalog/on-demand/1843365-surgents-reducing-a-business-owner-clients-exposure-to-social-security-and-self-employment-taxes</loc>
        <lastmod>2026-02-05T12:30:11-06:00</lastmod>

            </url>
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        <loc>https://arcpa.org/catalog/on-demand/1843370-surgents-raising-financially-capable-children</loc>
        <lastmod>2026-02-05T12:30:11-06:00</lastmod>

            </url>
    <url>
        <loc>https://arcpa.org/catalog/on-demand/1843379-surgents-asc-606-insights-licensing-revenue-and-financial-statement-disclosures</loc>
        <lastmod>2026-02-05T12:30:11-06:00</lastmod>

            </url>
    <url>
        <loc>https://arcpa.org/catalog/on-demand/1843383-surgents-real-estate-for-accounting-and-finance-professionals</loc>
        <lastmod>2026-02-05T12:30:11-06:00</lastmod>

            </url>
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        <loc>https://arcpa.org/catalog/on-demand/1843385-surgents-remote-leadership-and-virtual-meeting-mastery</loc>
        <lastmod>2026-02-05T12:30:11-06:00</lastmod>

            </url>
    <url>
        <loc>https://arcpa.org/catalog/on-demand/1843384-surgents-top-20-effective-strategies-for-avoiding-rmd-mistakes-and-penalties-updated-for-the-new-proposed-rmd-regulations</loc>
        <lastmod>2026-02-05T12:30:11-06:00</lastmod>

            </url>
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        <loc>https://arcpa.org/catalog/on-demand/1843388-surgents-building-trustworthy-ai-systems-in-finance-the-nist-ai-rmf-approach</loc>
        <lastmod>2026-02-05T12:30:11-06:00</lastmod>

            </url>
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        <loc>https://arcpa.org/catalog/on-demand/1843389-surgents-risk-management-for-the-small-business</loc>
        <lastmod>2026-02-05T12:30:12-06:00</lastmod>

            </url>
    <url>
        <loc>https://arcpa.org/catalog/on-demand/1843394-surgents-recruiting-and-retaining-next-gen-talent</loc>
        <lastmod>2026-02-05T12:30:12-06:00</lastmod>

            </url>
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        <loc>https://arcpa.org/catalog/on-demand/1843400-surgents-uipath-step-into-rpa</loc>
        <lastmod>2026-02-05T12:30:12-06:00</lastmod>

            </url>
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        <loc>https://arcpa.org/catalog/on-demand/1843402-surgents-tax-planning-for-rental-real-estate</loc>
        <lastmod>2026-02-05T12:30:12-06:00</lastmod>

            </url>
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        <loc>https://arcpa.org/catalog/on-demand/1843403-surgents-revenue-recognition-us-gaap-vs-ifrs</loc>
        <lastmod>2026-02-05T12:30:12-06:00</lastmod>

            </url>
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        <loc>https://arcpa.org/catalog/on-demand/1843406-surgents-revenue-recognition-top-challenges-in-applying-asc-606</loc>
        <lastmod>2026-02-05T12:30:12-06:00</lastmod>

            </url>
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        <loc>https://arcpa.org/catalog/on-demand/1843409-surgents-section-754-step-up-in-basis-understanding-the-tax-issues-for-partnerships-and-llcs</loc>
        <lastmod>2026-02-05T12:30:12-06:00</lastmod>

            </url>
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        <loc>https://arcpa.org/catalog/on-demand/1843411-surgents-hot-topics-related-to-asc-606</loc>
        <lastmod>2026-02-05T12:30:12-06:00</lastmod>

            </url>
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        <loc>https://arcpa.org/catalog/on-demand/1843413-surgents-the-essential-guide-to-sec-form-10-k-compliance-disclosures-and-best-practices</loc>
        <lastmod>2026-02-05T12:30:12-06:00</lastmod>

            </url>
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        <loc>https://arcpa.org/catalog/on-demand/1843414-surgents-simply-auditing-not-for-profits-efficiently</loc>
        <lastmod>2026-02-05T12:30:12-06:00</lastmod>

            </url>
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        <loc>https://arcpa.org/catalog/on-demand/1843415-surgents-single-auditing-made-simple</loc>
        <lastmod>2026-02-05T12:30:12-06:00</lastmod>

            </url>
    <url>
        <loc>https://arcpa.org/catalog/on-demand/1843429-surgents-new-sass-effective-for-december-31-2021-audits</loc>
        <lastmod>2026-02-05T12:30:12-06:00</lastmod>

            </url>
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        <loc>https://arcpa.org/catalog/on-demand/1843434-surgents-surging-auditors-wallys-warehouse</loc>
        <lastmod>2026-02-05T12:30:12-06:00</lastmod>

            </url>
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        <loc>https://arcpa.org/catalog/on-demand/1843436-surgents-surging-auditors-professional-skeptic</loc>
        <lastmod>2026-02-05T12:30:12-06:00</lastmod>

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        <loc>https://arcpa.org/catalog/on-demand/1843506-surgents-social-security-dispelling-common-myths-with-essential-truths</loc>
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        <loc>https://arcpa.org/news/1960-e-filing-problems-plague-some-sept-15-tax-returns-2020-09-16</loc>
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        <loc>https://arcpa.org/news/1963-aicpa-special-news-alert-regarding-coronavirus-response-relief-supplemental-appropriations-act-2020-12-22</loc>
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            </url>
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            </url>
    <url>
        <loc>https://arcpa.org/news/2056-eo-25-08-executive-order-to-provide-relief-pursuant-to-the-emergency-declared-in-executive-order-25-07-2025-04-14</loc>
        <lastmod>2025-10-30T18:26:58-05:00</lastmod>

            </url>
    <url>
        <loc>https://arcpa.org/news/2057-eo-25-09-executive-order-25-08-amended-to-provide-relief-for-additional-counties-pursuant-to-emergency-declared-in-executive-order-25-07-2025-04-14</loc>
        <lastmod>2025-10-30T18:26:58-05:00</lastmod>

            </url>
    <url>
        <loc>https://arcpa.org/news/2058-aicpa-statement-on-proposed-changes-to-structure-of-the-public-company-accounting-oversight-board-2025-04-28</loc>
        <lastmod>2025-10-30T18:26:58-05:00</lastmod>

            </url>
    <url>
        <loc>https://arcpa.org/news/2059-aicpa-and-nasba-approve-model-legislation-for-new-cpa-licensure-path-2025-05-14</loc>
        <lastmod>2025-10-30T18:26:58-05:00</lastmod>

            </url>
    <url>
        <loc>https://arcpa.org/news/2060-arcpa-and-aicpa-oppose-proposed-limitations-on-ptet-salt-deductions-urge-modifications-2025-06-02</loc>
        <lastmod>2025-10-30T18:26:58-05:00</lastmod>

            </url>
    <url>
        <loc>https://arcpa.org/news/2061-arcpa-joins-other-state-cpa-societies-and-aicpa-to-advocate-for-ptet-for-all-sstbs-2025-06-06</loc>
        <lastmod>2025-10-30T18:26:58-05:00</lastmod>

            </url>
    <url>
        <loc>https://arcpa.org/news/2062-aicpa-expresses-appreciation-to-senate-for-efforts-to-improve-and-correct-house-bill-2025-06-19</loc>
        <lastmod>2025-10-30T18:26:58-05:00</lastmod>

            </url>
    <url>
        <loc>https://arcpa.org/news/2063-tax-provisions-in-the-one-big-beautiful-bill-2025-07-07</loc>
        <lastmod>2025-10-30T18:26:58-05:00</lastmod>

            </url>
    <url>
        <loc>https://arcpa.org/news/2064-taxpayer-victory-natural-disasters-act-to-deliver-rapid-relief-and-certainty-headed-to-presidents-desk-for-signature-2025-07-17</loc>
        <lastmod>2025-10-30T18:26:58-05:00</lastmod>

            </url>
    <url>
        <loc>https://arcpa.org/news/2065-irs-to-phase-out-paper-refund-checks-as-required-by-executive-order-2025-09-24</loc>
        <lastmod>2025-10-30T18:26:58-05:00</lastmod>

            </url>
    <url>
        <loc>https://arcpa.org/news/2066-aicpa-urges-irs-to-modernize-estate-and-trust-tax-forms-2025-09-29</loc>
        <lastmod>2025-10-30T18:26:58-05:00</lastmod>

            </url>
    <url>
        <loc>https://arcpa.org/news/2067-2025-tax-software-survey-results-2025-09-29</loc>
        <lastmod>2025-10-30T18:26:58-05:00</lastmod>

            </url>
    <url>
        <loc>https://arcpa.org/news/2068-aicpa-comment-letter-in-response-irs-government-shutdown-plan-2025-09-29</loc>
        <lastmod>2025-10-30T18:26:58-05:00</lastmod>

            </url>
    <url>
        <loc>https://arcpa.org/news/2069-aicpa-ceo-releases-statement-on-irs-services-for-this-tax-season-1-2025-03-10</loc>
        <lastmod>2025-10-30T18:27:25-05:00</lastmod>

            </url>
    <url>
        <loc>https://arcpa.org/news/2070-house-gives-final-approval-to-19-trillion-pandemic-aid-bill-1-2021-03-11</loc>
        <lastmod>2025-10-30T18:27:25-05:00</lastmod>

            </url>
    <url>
        <loc>https://arcpa.org/news/1491478-aicpa-state-cpa-societies-urge-department-of-education-to-recognize-accounting-programs-as-professional-degree-programs-2-2025-11-23</loc>
        <lastmod>2025-12-03T13:11:05-06:00</lastmod>

            </url>
    <url>
        <loc>https://arcpa.org/news/1840850-aicpa-urges-irs-to-release-contingency-plan-ahead-of-possible-government-shutdown-2026-01-30</loc>
        <lastmod>2026-01-30T10:54:35-06:00</lastmod>

            </url>
    <url>
        <loc>https://arcpa.org/news/1841340-irs-will-stay-fully-staffed-for-first-5-days-in-event-of-shutdown-2026-02-02</loc>
        <lastmod>2026-02-02T10:42:15-06:00</lastmod>

            </url>
    <url>
        <loc>https://arcpa.org/news/1841500-aicpa-issues-statement-on-department-of-education-professional-degree-designation-in-draft-rules-2026-02-03</loc>
        <lastmod>2026-02-03T16:34:45-06:00</lastmod>

            </url>
</urlset>
