BEGIN:VCALENDAR VERSION:2.0 PRODID:-//South Carolina Association of CPAs - ECPv6.16.4//NONSGML v1.0//EN CALSCALE:GREGORIAN METHOD:PUBLISH X-ORIGINAL-URL:https://sc.cpa X-WR-CALDESC:Events for South Carolina Association of CPAs REFRESH-INTERVAL;VALUE=DURATION:PT1H X-Robots-Tag:noindex X-PUBLISHED-TTL:PT1H BEGIN:VTIMEZONE TZID:America/Detroit BEGIN:DAYLIGHT TZOFFSETFROM:-0500 TZOFFSETTO:-0400 TZNAME:EDT DTSTART:20260308T070000 END:DAYLIGHT BEGIN:STANDARD TZOFFSETFROM:-0400 TZOFFSETTO:-0500 TZNAME:EST DTSTART:20261101T060000 END:STANDARD BEGIN:DAYLIGHT TZOFFSETFROM:-0500 TZOFFSETTO:-0400 TZNAME:EDT DTSTART:20270314T070000 END:DAYLIGHT BEGIN:STANDARD TZOFFSETFROM:-0400 TZOFFSETTO:-0500 TZNAME:EST DTSTART:20271107T060000 END:STANDARD BEGIN:DAYLIGHT TZOFFSETFROM:-0500 TZOFFSETTO:-0400 TZNAME:EDT DTSTART:20280312T070000 END:DAYLIGHT BEGIN:STANDARD TZOFFSETFROM:-0400 TZOFFSETTO:-0500 TZNAME:EST DTSTART:20281105T060000 END:STANDARD END:VTIMEZONE BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260620T233744 CREATED:20260612T223518Z LAST-MODIFIED:20260613T044511Z UID:10006266-1814356800-1814356800@sc.cpa SUMMARY:(SSTX163/27) Surgent's Handbook for Mastering Basis\, Distributions\, and Loss Limitation Issues for S Corporations\, LLCs\, and Partnerships DESCRIPTION:Event Description\nThe most difficult concepts to master when dealing with flow-through business entities are the basis and distribution concepts. Major error and malpractice issues occur if the CPA does not fully understand the impact of these rules. This course is designed to focus on the practical applications of these rules. \nDesigned For\nAccounting and Financial Professionals who prepare both individual and flow-through business entity tax returns and need a thorough grasp of these significant issues. This course is a must to help reduce and avoid this exposure to malpractice. \nObjectives\n\nDetermine initial basis and organizing tax-free under Section 351 and Section 721 \n Understand what affects basis and how to treat distributions \n Pass the four loss limitation hurdles to deduct pass-through losses \n\nMajor Subjects\nTimely coverage of breaking tax legislation Applicable coverage of any basis considerations within any recent tax legislation;; Passthrough basis calculations required as attachments to certain individual returns; Executor’s form for disclosing basis in certain distributed property; what about the basis of a property distribution from a trust?; How Section 179 limitations affect basis and how tax-benefit rule is applied; Basis implications of personal assets converted to business use; How to calculate basis of inherited qualified and joint tenancy property; Tax basis capital account reporting requirements; S corporations: Beware of final IRS regulations regarding open debt; determine how to calculate basis; worksheets are included; understand the effect of stock basis and debt basis and IRS’s recent focus on at-risk basis for shareholders; recognize how AAA applies or doesn’t apply to S corporations; learn to apply the complex basis ordering rules and special elections that can have a big tax result; discuss loss limitation rules in depth; when you can have a taxable dividend in an S corporation; understand distributions of cash and property; understand the post-termination transition rules\, and temporary post-termination rules for eligible corporations\, which will be important for S corps returning to C corps; LLCs and partnerships: Learn the detailed rules of Section 704 for preventing the shifting of tax consequences among partners or members; learn to calculate basis under Section 704 & for at-risk under Section 465; recognize how recourse\, nonrecourse\, and qualified nonrecourse debt can create significantly different tax results; learn the difference between basis and at-risk basis; review Section 754 step-up in basis rules; the economic effect equivalence test or dumb-but-lucky rule; learn to apply the complex rules of distribution of cash vs. property\, and the basis treatment of charitable contributions and foreign taxes paid; \nInstructions\nNone URL:https://sc.cpa/event/sstx163-27-surgents-handbook-for-mastering-basis-distributions-and-loss-limitation-issues-for-s-corporations-llcs-and-partnerships/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260620T233744 CREATED:20260612T223518Z LAST-MODIFIED:20260613T050617Z UID:10006267-1814356800-1814356800@sc.cpa SUMMARY:(SSAA227/27) Surgent's Goodwill Impairment - An Essential Guide DESCRIPTION:Event Description\nThis course provides an overview of goodwill impairment testing. This course focuses on topics such as the initial recognition of goodwill and subsequent measurement requirements including the accounting alternative allowed for certain eligible entities. This course also addresses the disclosure requirements for goodwill. \nDesigned For\nAccounting professionals \nObjectives\n\nIdentify the recognition requirements related to goodwill\n Recognize overall characteristics of goodwill impairment testing\n Differentiate between the qualitative and quantitative test of goodwill impairment\n Identify key characteristics of the accounting alternative for goodwill\n List the key disclosure requirements for goodwill and goodwill impairment losses\n\nMajor Subjects\nInitial recognition of goodwill Subsequent measurement requirements including the accounting alternative allowed for certain eligible entities Disclosure requirements for goodwill \nInstructions\nNone URL:https://sc.cpa/event/ssaa227-27-surgents-goodwill-impairment-an-essential-guide-2/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260620T233744 CREATED:20260612T223519Z LAST-MODIFIED:20260613T050618Z UID:10006269-1814356800-1814356800@sc.cpa SUMMARY:(SSTX275/27) Surgent's Taxation of the Mobile Workforce DESCRIPTION:Event Description\nToday’s workforce looks a lot different than it used to. With more people working from home and across state lines\, employers must examine withholding and unemployment laws in a new light. In this course\, we will examine tried and true rules in this area and examine statutes that are still developing. Using real-life examples and discussion\, we will examine state laws on reciprocity and residency requirements. We will also look at what to do when state laws are silent or conflict on a particular issue so you can keep your clients in compliance and be well-prepared for the questions that will come your way in these ever-changing times. \nDesigned For\nAccountants who want an update on current multistate tax issues to minimize clients’ potential state and local tax liability \nObjectives\n\nRecall which states do not have an income tax\n Determine when employer withholding obligations exist\n Recognize how withholding obligations are affected by reciprocal agreements between states\n Identify where employers are obligated to pay unemployment for employees\n\nMajor Subjects\nWhat states do not have an income tax? What is the relevance to employers? Where does an employer have an obligation to withhold state taxes for an employee? At what point does an employee become a resident? Where is unemployment paid for an out-of-state employee? \nInstructions\nNone URL:https://sc.cpa/event/sstx275-27-surgents-taxation-of-the-mobile-workforce/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260620T233744 CREATED:20260612T223520Z LAST-MODIFIED:20260613T044512Z UID:10006270-1814356800-1814356800@sc.cpa SUMMARY:(SSAA275/27) Surgent's Technology Trends and Hot Topics Impacting the Accounting Profession DESCRIPTION:Event Description\nThe benefits and related risks of utilizing new technology have never been greater for those in the accounting profession. From Artificial Intelligence (AI)\, Robotic Process Automation (RPA)\, and Audit Data Analytics (ADA) to cloud-based software solutions and generative AI platforms like ChatGPT\, the business technology landscape is evolving at an unprecedented pace. Accordingly\, accounting professionals must proactively adapt to these changes\, with a strong grasp of both the benefits and the risks associated with these tools.In this course\, we’ll explore key trends\, including the practical applications of generative AI tools like ChatGPT\, and focus on cybersecurity risks and best practices that will allow accounting professionals to help our clients navigate these exciting but challenging times. In addition\, we’ll review the relevant guidance on audit evidence found in SAS 142\, which guides the use of technology on our professional engagements. \nDesigned For\nCPAs in public practice with accounting\, financial reporting\, or attest responsibilities \nObjectives\n\nIdentify the business drivers of companies today and the need for data-driven decision-making\n Identify other current trends in information technology applications for clients and auditors\n Discuss SAS 142 and how it applies to audit methodologies using technology\n Explain how auditors are integrating audit data analytics into the audit process\n\nMajor Subjects\nData-driven decision-making processes Top technology trends and related risks\, including cloud computing\, AI\, ChatGPT\, RPA\, and blockchain applications Fraud statistics and cyber threats Common IT security risks and controls Requirements of SAS 142 Use of analytical procedures on professional engagements \nInstructions\nNone URL:https://sc.cpa/event/ssaa275-27-surgents-technology-trends-and-hot-topics-impacting-the-accounting-profession/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260620T233744 CREATED:20260612T223611Z LAST-MODIFIED:20260613T044016Z UID:10006280-1814356800-1814356800@sc.cpa SUMMARY:(SSAA239/27) Surgent's Management's Discussion and Analysis - What You Need to Know DESCRIPTION:Event Description\nThis course provides an overview of the rules and regulations with respect to the management’s discussion and analysis (MD&A) section of an entity’s consolidated financial statements filed with the U.S. Securities and Exchange Commission (SEC). MD&A has been\, and continues to be\, a primary focus area of the SEC when reviewing public company filings. In fact\, it has consistently ranked in the top 10 of the most frequent comment letters issued by the SEC. \nDesigned For\nFinancial practitioners who want an overview of the objectives and focus areas related to MD&A \nObjectives\n\nIdentify the SEC Regulation applicable to MD&A\n Recognize the primary objective and focus areas related to MD&A\n Identify key information that should be included within a company’s MD&A\n Recognize the types of transactions that should be discussed in MD&A\n Identify methods to enhance the presentation of MD&A\n\nMajor Subjects\nThe overall importance of the rules and regulations with respect to the Management’s Discussion and Analysis (MD&A) section of an entity’s consolidated financial statements filed with the U.S. Securities and Exchange Commission (SEC) An overview of the SEC requirements in this area; Best practices offered by the SEC Comment letter examples pertaining to this area \nInstructions\nNone URL:https://sc.cpa/event/ssaa239-27-surgents-managements-discussion-and-analysis-what-you-need-to-know/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260620T233744 CREATED:20260612T223612Z LAST-MODIFIED:20260613T044021Z UID:10006282-1814356800-1814356800@sc.cpa SUMMARY:(SSTX108/27) Surgent's Advanced Critical Tax Issues for S Corporations DESCRIPTION:Event Description\nThis course goes beyond the basics and addresses important practical issues that an experienced practitioner must know. Even if you have attended other S corporation courses\, you will learn something new in this course. \nDesigned For\nAll practitioners and controllers who have attended a basic S corporation course and want to understand more complex issues and their practical implications \nObjectives\n\nUnderstand how stock basis\, AAA\, and other limitations are determined \n Appreciate how corporation planning can be used in an S corporation to change the effects of the one-class-of-stock rule\n Understand what S corporation issues are being debated with the Service\, settled in courts\, and guided by administrative decisions\n\nMajor Subjects\nInclusion of OBBBA (One Big Beautiful Bill Act) provisions that are germane to this course Final regulations on eligible terminated S corporations (ETSCs) Cases\, rulings\, and tax law changes affecting S corporations Compensation planning in S corporations\, including limitations in a family-controlled business; self-employment tax issues\, including IRS efforts to address underreporing of S corporation officer compensation Use of redemptions: still some advantages Planning for the liquidation of an S corporation Tax issues for family ownership of S corporation stock Impact of the tax on net investment income on sales of S corporation stock Stock basis: Loss limitations\, AAA\, and distribution issues in depth Debt basis: what the regulations on back-to-back loans mean to investors Estate planning for S corporation shareholders\, including buy-sell agreements\, QSubs\, ESBTs\, and uses of life insurance Built-in gains: the 5-year recognition period S corporation structuring: one class of stock Methods of accounting Legislation on mortgage interest reporting\, basis\, statute of limitations\, and tax return due dates New cases on revocation of S election in bankruptcy court and documentation of open account indebtedness and Chief Counsel Advice on carryover of losses for ESBTs \nInstructions\nNone URL:https://sc.cpa/event/sstx108-27-surgents-advanced-critical-tax-issues-for-s-corporations/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260620T233744 CREATED:20260612T223613Z LAST-MODIFIED:20260613T044023Z UID:10006284-1814356800-1814356800@sc.cpa SUMMARY:(SSAA229/27) Surgent's Understanding the High-Stakes Mega Issues in A&A Today DESCRIPTION:Event Description\nWith so much of significance going on currently in the world of A&A today\, you need to be able to make sense of the key drivers of our profession. In this course\, we will review the key aspects of the events that are impacting practitioners and financial statement preparers alike.Specifically\, because technology is rapidly transforming our profession\, we’ll review current trends and risks related to technology. Next\, while many COVID-19 accounting considerations have passed\, the issue of going concern is likely to last for the next several accounting periods. We’ll review the disclosure and reporting issues related to this complex topic. With the private company implementation date for ASC 842 now here\, we’ll review the new lease accounting guidance. Then\, we’ll wrap up the course with a discussion of peer review findings and engagement quality initiatives. \nDesigned For\nPracticing CPAs and their staffs\, both in public accounting and business and industry – controllers\, accountants\, and other financial accounting personnel involved in financial statement preparation and review \nObjectives\n\nRecall key concepts related to data-driven decision-making and technology trends\n Identify key disclosure and reporting considerations related to going concern\n Apply the FASB’s new lease accounting guidance\, ASU No. 2016-02\n Recall the AICPA engagement quality initiatives and peer review results\n\nMajor Subjects\nTechnology trends impacting the accounting profession Going concern accounting and reporting issues ASC Topic 842\, Leases\, implementation challenges\, and ongoing accounting Engagement quality update \nInstructions\nNone URL:https://sc.cpa/event/ssaa229-27-surgents-understanding-the-high-stakes-mega-issues-in-aa-today/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260620T233744 CREATED:20260612T223614Z LAST-MODIFIED:20260613T044024Z UID:10006286-1814356800-1814356800@sc.cpa SUMMARY:(SSAA240/27) Surgent's ASC 606 Insights: Managing Variable Consideration and Modifications DESCRIPTION:Event Description\nThis course provides an overview of critical challenges companies encounter under ASC 606\, emphasizing several key areas that can be particularly challenging for effective revenue recognition. This includes considerations relating to variable consideration and accounting for contract modifications. This course also addresses the accounting considerations related to significant financing components. \nDesigned For\nProfessionals interested in challenges to revenue recognition under ASC 606 \nObjectives\n\nRecognize the importance of accurate estimation of variable payments for revenue recognition\n Determine the effects of contract modifications on revenue recognition\n Determine appropriate methods for estimating uncertain payment amounts\n Distinguish between contracts with and without significant financing components\n Select the appropriate revenue recognition method for a contract modification\n\nMajor Subjects\nModifications to product specifications Requests for additional services Alterations in delivery timelines Constraining estimates Different types of variable payments in contracts\, including discounts\, rebates\, and bonuses \nInstructions\nNone URL:https://sc.cpa/event/ssaa240-27-surgents-asc-606-insights-managing-variable-consideration-and-modifications/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260620T233744 CREATED:20260612T223619Z LAST-MODIFIED:20260613T044130Z UID:10006291-1814356800-1814356800@sc.cpa SUMMARY:(SSTX130/27) Surgent's Succession Planning for the Small Business Owner: Finding the Exit Ramp DESCRIPTION:Event Description\nThe life cycle of the small business can be summed up in three segments: 1) starting the business; 2) operating the business; and 3) getting out of the business. This course focuses on getting out of the business. The most elusive element of owning a small business can be finding the proper exit strategy. This course is designed to provide the business consulting practitioner with tools and concepts to advise the small business owner and assist them in developing the right exit strategy. The course covers exit strategies related to third-party sales and succession planning within a family. \nDesigned For\nPractitioners with small business clients that will eventually sell that business to third parties or family members that need advice regarding exiting the business \nObjectives\n\nUnderstand the process of selling a business from finding a buyer to completing the sale\n Understand how business brokers operate and the fees they charge\n Discuss the difference between selling the business and leaving the business: the transition period\n Protect the seller’s interest in a seller-financed sale\n Understand how estate planning and family succession of a business interact\n Understand the use of discounts in transfers of ownership interests to family members\n Discuss when to turn over operations while maintaining control of a family business: drawing distributions from the business for retirement and receiving a step-up in basis at death\n Understand various structuring options for family business succession\n\nMajor Subjects\nHow to find unrelated buyers of a business Maintaining control of the business succession process Turning over the reins to family members: when to give up control Finding the right team to sell a business Options for selling a business to an unrelated party Options for selling a business to family members Options for selling a business to employees Overcoming the emotional attachment to a business Selling to family members for a life annuity Using family partnerships and trusts to transfer a business \nInstructions\nNone URL:https://sc.cpa/event/sstx130-27-surgents-succession-planning-for-the-small-business-owner-finding-the-exit-ramp/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260620T233744 CREATED:20260612T223705Z LAST-MODIFIED:20260613T050724Z UID:10006295-1814356800-1814356800@sc.cpa SUMMARY:(SSAA129/27) Surgent's Effective Communications with Management and Those Charged with Governance DESCRIPTION:Event Description\nAs a byproduct of the audit\, the auditor has a responsibility to communicate certain information to management and those charged with governance\, primarily related to risk and internal control deficiencies. In some cases the auditor may be required to report outside the entity\, for example\, when fraud is identified. Some of these communications to management and those charged with governance occur at the beginning of the audit\, others during the audit and at the end of the audit. Two-way communication is very important to meet professional responsibilities and also as a client service. This module will discuss the most significant of the required communications and explore how to make them more effective. (Please Note: This module is part of Surgent’s Audit Skills Training: Level 5.) \nDesigned For\nAccountants who have a basic level of audit experience \nObjectives\n\nDescribe the communications required to be made to those charged with governance at the beginning and end of the audit. (AU-C 260)\n Describe the communications related to deficiencies noted in internal control that are required to be made to management and those charged with governance (AU-C 265)\n Describe other communications that need to be made outside the entity in certain circumstances\n Create effective communications that enhance client service\n\nMajor Subjects\nRelevant literature Communications to those charged with governance Internal controls communications to management and those charged with governance \nInstructions\nNone URL:https://sc.cpa/event/ssaa129-27-surgents-effective-communications-with-management-and-those-charged-with-governance/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260620T233744 CREATED:20260612T223707Z LAST-MODIFIED:20260613T050818Z UID:10006298-1814356800-1814356800@sc.cpa SUMMARY:(SSTX204/27) Surgent's Navigating Your Client Through the IRS Appeals Process DESCRIPTION:Event Description\nDespite the fact that a client’s tax matter may be taken directly to court\, utilizing the IRS Independent Office of Appeals usually results in saving your client both time and money. Join us as we discuss the misunderstood process of navigating through the complex IRS Appeals. \nDesigned For\nAccounting and Financial Professionals who wish to represent clients with a tax matter in disagreement \nObjectives\n\nRecognize how to craft the appeal protest to best effect the desired findings for your client\n Identify strategies regarding in-person\, correspondence\, or phone conferences with IRS Appeals\n Utilize IRS Appeals\, the only level of appeal within the IRS\, to avoid costly\, contentious\, and time-consuming court trials\n Understand how to prepare and submit a Tax Court petition\n\nMajor Subjects\nPreparing a valid Appeals Protest for small case requests when tax\, penalties\, and interest for each period are $25\,000 or less Writing and filing a Formal Protest\, including required information Alternative Dispute Resolution options available to clients Negotiation and time limitations Preparing and submitting a Tax Court petition to preserve a client’s rights \nInstructions\nNone URL:https://sc.cpa/event/sstx204-27-surgents-navigating-your-client-through-the-irs-appeals-process-2/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260620T233744 CREATED:20260612T223711Z LAST-MODIFIED:20260613T050013Z UID:10006301-1814356800-1814356800@sc.cpa SUMMARY:(SSAA142/27) Surgent's Annual Accounting and Auditing Update DESCRIPTION:Event Description\nDesigned as an all-you-need-to-know update for accounting\, auditing\, and attestation practitioners at all levels in public accounting and industry\, this course provides a comprehensive review of recent standard-setting and rulemaking activities of the Financial Accounting Standards Board (FASB)\, American Institute of Certified Public Accountants (AICPA)\, Public Company Accounting Oversight Board (PCAOB)\, and Securities and Exchange Commission (SEC).On the financial accounting front\, we will cover the FASB’s Post-Implementation Review (PIR) report for revenue recognition under ASC 606 and discuss the best practices in applying the standard and identifying any ongoing issues practitioners are experiencing with applying the standard. We will also discuss the more than a dozen ASUs the FASB has issued since the beginning of 2023 and into 2025 covering crypto assets\, disaggregated expenses\, business combinations\, and leases for entities under common control.Our focus on AICPA standards includes a detailed discussion of revamped AICPA quality management standards. The AICPA updated and modernized the 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 engagements.We will also cover new rules impacting public company audits and present case studies on recent fraudulent accounting stories and best practices for detecting and preventing such frauds.In summary\, the course is your go-to source for all things A&A and will prepare you for your upcoming engagements throughout the rest of the year. \nDesigned For\nAccounting and auditing practitioners at all levels desiring to remain up to date on recent pronouncements and other standard setters’ activities \nObjectives\n\nReview and apply recently issued and proposed FASB\, PCAOB\, SEC\, and AICPA pronouncements;\n Recall and apply AICPA quality management standards (SQMS 1\, SQMS 2\, and SQMS 3)\n Understand the major findings of the FASB’s PIR report for ASC 606 and best practices in applying ASC 606\n Be familiar with other important A&A practice matters you should be aware of\n Recall key provisions in SAS 146 and SSARS No. 26\n Utilize hands-on examples and illustrations to increase your overall understanding and application of the material\n\nMajor Subjects\nRecently issued FASB Accounting Standards Updates\, PCC Update and items on the FASB’s Technical Agenda Recently issued ASUs covering common control leases\, crypto assets (e.g.\, cryptocurrency)\, and income tax disclosures Statement on Quality Management Standards: SQMS 1\, SQMS 2\, and SQMS 3 Post-Implementation Review Report for revenue recognition under ASC 606 and best practices in applying ASC 606 Fraud case studies Recently issued SASs and other AICPA activity Recently issued PCAOB standards and SEC rulemaking activities Other important A&A practice matters \nInstructions\nNone URL:https://sc.cpa/event/ssaa142-27-surgents-annual-accounting-and-auditing-update/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260620T233744 CREATED:20260612T223818Z LAST-MODIFIED:20260613T045550Z UID:10006310-1814356800-1814356800@sc.cpa SUMMARY:(SSOT114/27) Surgent's Business Law for Small Business Owners DESCRIPTION:Event Description\nOne of the most intimidating aspects of going into business for yourself is compliance. Tax\, employment\, and regulatory laws are difficult to navigate\, so it often falls on the CPA to know the basics in these areas to help their clients avoid costly litigation. In this course\, we will cover basic compliance areas for small business owners. We will look at the main elements of a contract\, taxation of entity types\, worker classification\, property law\, and many of the other areas that are often overwhelming for small business owners. By being able to speak to these issues\, practitioners will be able to add value and help their small business owner clients grow and thrive. \nDesigned For\nAll practitioners and controllers who want a better understanding of how the law can impact their practice and their clients \nObjectives\n\nIdentify the most common legal issues arising in the business context\n Recognize the role that accountants can play in identifying and resolving legal problems\n Identify compliance aspects of different entity types\n\nMajor Subjects\nContract principles Legal issues related to various types of business organizations Worker classification Employee rights and the duties of employers Real property law \nInstructions\nNone URL:https://sc.cpa/event/ssot114-27-surgents-business-law-for-small-business-owners/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260620T233744 CREATED:20260612T223912Z LAST-MODIFIED:20260613T045618Z UID:10006316-1814356800-1814356800@sc.cpa SUMMARY:(SSAA168/27) Surgent's ASC 606 Insights: Contract Identification and Performance Obligations DESCRIPTION:Event Description\nThis course provides an overview of critical challenges companies encounter under ASC 606\, emphasizing several key areas that can be particularly challenging for effective revenue recognition. This includes identifying valid contracts and determining performance obligations. \nDesigned For\nProfessionals interested in revenue recognition considerations under ASC 606 \nObjectives\n\nIdentify the criteria for contract validity under ASC 606\n Recognize complexities in multiple contracts with the same customer\n Determine the effects of contract modifications on revenue recognition\n Differentiate between contract cancellations and terminations\n Identify distinct performance obligations within contracts under ASC 606\n Recognize the criteria for determining if goods or services are separately identifiable\n Differentiate between bundled offerings and individual performance obligations\n Determine the impact of customization on performance obligations in contracts\n Recognize the impact of changes in customer requirements on performance obligations\n\nMajor Subjects\nTypes of performance obligations Bundled offerings Customizations Modifications to product specifications Requests for additional services Enforceability and payment terms \nInstructions\nNone URL:https://sc.cpa/event/ssaa168-27-surgents-asc-606-insights-contract-identification-and-performance-obligations/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260620T233744 CREATED:20260612T223913Z LAST-MODIFIED:20260613T045620Z UID:10006317-1814356800-1814356800@sc.cpa SUMMARY:(SSAA219/27) Surgent's Latest Developments in Government and Nonprofit Accounting and Auditing DESCRIPTION:Event Description\nThis 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. \nDesigned For\nAuditors and industry professionals working in the government and nonprofit environment \nObjectives\n\nKeep up with the latest developments at the GAO\, OMB\, AICPA\, GASB\, and FASB\n Ensure that your accounting and auditing skills stay up-to-date with current requirements\n Be prepared for major changes on the horizon issues\n\nMajor Subjects\nDeveloping 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.) \nInstructions\nNone URL:https://sc.cpa/event/ssaa219-27-surgents-latest-developments-in-government-and-nonprofit-accounting-and-auditing/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260620T233744 CREATED:20260612T223914Z LAST-MODIFIED:20260613T045621Z UID:10006318-1814356800-1814356800@sc.cpa SUMMARY:(SSBM123/27) Surgent's Project Management: Tips\, Tricks\, and Traps DESCRIPTION:Event Description\nRecent economic\, societal\, and political changes have shown us the need for numerous projects and the need to manage those projects in a unique way. Project management is a way of thinking highly recognized and practiced by large organizations\, but often neglected by the smallest companies and entrepreneurs. This course quickly discusses the basics of project management thought and practice and then spends the majority of the time exploring some of the greatest mistakes that can be made\, the ways to avoid them\, and some of the tricks that have been introduced into the discipline. In the program we will explore some of the specific types of project management as well as some of the available software programs to make the task of project management easier. \nDesigned For\nCFOs\, controllers\, and finance professionals \nObjectives\n\nUnderstand the importance of project management in parts of the financial function\n See how project management can help an individual executive better organize the department\n Review different types of project management and see which one or ones might be best for the department and organization\n Explore some of the project management software suited for the small to medium size enterprise\n\nMajor Subjects\nContrasting project management with operations management Reviewing organizational culture and how it applies to project management The various types of project management including Agile\, Scrum\, Waterfall\, Critical path\, and others Looking at risk management software and its application in different types of project management Managing and leading project management stakeholders \nInstructions\nNone URL:https://sc.cpa/event/ssbm123-27-surgents-project-management-tips-tricks-and-traps/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260620T233744 CREATED:20260612T223914Z LAST-MODIFIED:20260613T045623Z UID:10006319-1814356800-1814356800@sc.cpa SUMMARY:(SSTX166/27) Surgent's Tax Aspects of Home Offices and Vacation Homes DESCRIPTION:Event Description\nThe purpose of this course is to provide a practical and in-depth analysis of the significant tax planning advantages and strategies related to owning a principal residence for use as a home office and/or vacation home for upper-income taxpayers. \nDesigned For\nCPAs who wish to assist clients with the home office deduction and/or vacation home issues \nObjectives\n\nDistinguish a pure residence from a mixed-use residence and how Section 280A applies\n Discuss the application of Section 280A to a vacation home that is also rented out during part of the year\n Identify the issues related to the use of the residence as a home office\n\nMajor Subjects\nMixed use of a residence: how deductions are limited in rental situations Home office: qualification and calculation Strategies and planning for renting a principal residence instead of selling it Why buying a vacation home can be a very smart investment Should you rent or use your vacation home? Opportunities and pitfalls Rules for using like-kind exchanges on principal residences and vacation homes Understanding the tax rules for acquisition indebtedness and home equity indebtedness Maximizing your interest expense deduction in light of limitations in the tax code \nInstructions\nNone URL:https://sc.cpa/event/sstx166-27-surgents-tax-aspects-of-home-offices-and-vacation-homes/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260620T233744 CREATED:20260612T223916Z LAST-MODIFIED:20260613T045712Z UID:10006321-1814356800-1814356800@sc.cpa SUMMARY:(SSAA267/27) Surgent's Surging Auditors: Revenue Rush DESCRIPTION:Event Description\nStepping into the shoes of an outside technical consultant\, each participant must perform an ASC 606 assessment for Quality Tiles\, Inc. (QTI)\, a company recently acquired by Home D?cor and More\, Inc. (HDM). HDM management needs to ensure the company is in compliance with GAAP related to revenue recognition before the next board meeting. Participants will meet with GTI’s controller and must strategically ask the right questions. Based on the information received\, they will apply guidance in ASC 606\, which can be complex\, to a series of revenue recognition considerations to determine if revenue is being recognized appropriately. \nDesigned For\nAccounting and auditing practitioners who are beginning their careers in public accounting \nObjectives\n\nRecall the key elements of the 5-step revenue recognition approach under ASC 606 \n Identify the key information necessary to assess revenue recognition under ASC 606 \n Assess the appropriateness of revenue recognition approaches\n\nMajor Subjects\nApplication of ASC 606 to contractual situations Identifying key information necessary to apply ASC 606 Assessing compliance with the guidance of ASC 606 \nInstructions\nNone URL:https://sc.cpa/event/ssaa267-27-surgents-surging-auditors-revenue-rush/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260620T233744 CREATED:20260612T223921Z LAST-MODIFIED:20260613T045714Z UID:10006324-1814356800-1814356800@sc.cpa SUMMARY:(SSTX168/27) Surgent's This Year's Top Tax and Financial-Planning Ideas DESCRIPTION:Event Description\nWith tax rates for individuals\, estates and trusts changing\, tax planning takes on more importance. New ideas for financial planning and retirement must be considered. The purpose of this course is to explore practical tax-planning ideas that practitioners can use to assist clients with their needs. This course is crucial for CPAs who are looking for good ideas that can save clients money! Continually updated for legislative developments. \nDesigned For\nAll Accounting and Finance Professionals\, especially those who want to provide the best up-to-the-minute tax advice \nObjectives\n\nUnderstand changes to tax law affecting individual taxpayers through the present \nIdentify strategies that are effective following estate and gift tax changes \n\nMajor Subjects\nTimely coverage of breaking tax legislation Comprehensive coverage of key provisions enacted under The One Big Beautiful Bill Act (OBBBA); The SECURE 2.0 Act provisions applicable to individuals Changes to the lifetime estate tax exemption in light of proposed regulations Considerations when selling a principal residence Tax benefits of HSAs An overview of the mechanics and practical considerations of Donor Advised Funds Virtual currency and digital assets – understand the new Form 1099-DA for reporting digital asset transactions An update on income tax and estate-planning ideas\, including any recent changes Tax ideas for the current year Miscellaneous tax-planning techniques that can add up to significant tax savings How to use the whole family for tax savings Up-to-the-minute ideas reflecting new tax law changes in cases\, regulations\, and rulings \nInstructions\nNone URL:https://sc.cpa/event/sstx168-27-surgents-this-years-top-tax-and-financial-planning-ideas/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260620T233744 CREATED:20260612T224010Z LAST-MODIFIED:20260613T045717Z UID:10006328-1814356800-1814356800@sc.cpa SUMMARY:(SSAA221/27) Surgent's GAAP Hot Topics - What You Need to Know DESCRIPTION:Event Description\nThis course provides an overview of several of the key accounting and reporting topics within U.S. GAAP. This includes a discussion of accounting for business combinations\, revenue recognition principles\, and leasing transactions. This course also addresses topics such as goodwill impairment\, segment reporting\, how to account for software (both internal-use and for resale) as well as requirements related to accounting changes and error corrections. \nDesigned For\nFinancial practitioners who want an overview of the key accounting and reporting topics within U.S. GAAP \nObjectives\n\nRecognize financial statement disclosures related to business combinations\n List the five steps involved in the new revenue recognition model\n Determine whether an arrangement contains a lease\n Identify the recognition requirements related to goodwill\n Identify key characteristics of operating segments\n Distinguish between software that is considered internal-use and not considered internal-use\n Differentiate between the requirements for the different types of accounting changes\n Recognize examples of different types of non-GAAP financial measures\n\nMajor Subjects\nAn overview of key accounting and reporting topics within U.S. GAAP A discussion of accounting for business combinations\, revenue recognition principles\, and leasing transfers Goodwill impairment\, segment reporting\, and how to account for software Requirements related to accounting changes and error corrections \nInstructions\nNone URL:https://sc.cpa/event/ssaa221-27-surgents-gaap-hot-topics-what-you-need-to-know/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260620T233744 CREATED:20260612T224011Z LAST-MODIFIED:20260613T044633Z UID:10006329-1814356800-1814356800@sc.cpa SUMMARY:(SSTX201/27) Surgent's Max the Tax: Equity Compensation DESCRIPTION:Event Description\nLiam\, a public relations executive\, needs expert advice regarding equity compensation options he has received. Liam researched key topics but needs the participant’s help to validate his findings. Then\, participants will review various equity compensation scenarios and advise on the most appropriate tax planning strategies available (e.g.\, S83(b) election\, etc.). \nDesigned For\nAccounting professionals and anyone needing foundational information related to equity compensation \nObjectives\n\nUnderstand the tax consequences of equity awards and compensation\n Distinguish between qualified and disqualified dispositions of Employee Stock Purchase Plans\n Determine when it is appropriate to make a Section 83(b) election\n\nMajor Subjects\nStock grants\, including Restricted Stock Awards (RSAs)\, Restricted Stock Units (RSUs)\, and Performance Share Units (PSUs) Stock options and rights\, including Incentive Stock Options (ISOs)\, Non-Qualified Stock Options (NQSOs)\, Stock Appreciation Rights (SARs)\, and phantom awards Employee Stock Purchase Plans (ESPPs) Equity awards and partnerships / S corporations \nInstructions\nNone URL:https://sc.cpa/event/sstx201-27-surgents-max-the-tax-equity-compensation/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260620T233744 CREATED:20260612T224014Z LAST-MODIFIED:20260613T044636Z UID:10006335-1814356800-1814356800@sc.cpa SUMMARY:(SSAA137/27) Surgent's Current Issues in Accounting and Auditing: An Annual Update DESCRIPTION:Event Description\nDesigned for accounting\, auditing\, and attestation practitioners at all levels in public accounting and business and industry\, this course provides a detailed review of the multitude of FASB and AICPA standards and reports issued over the past few years\, including a discussion of the FASB’s Stage 3 PIR report on ASC 606. It also provides an overview of recent PCAOB inspection report findings and SEC rulemaking activity. Through hands-on examples and illustrations\, this course will help you apply the guidance in practice. We further discuss other important A&A practice matters to be aware of\, including an update on the quality management standards and soon-to-be-effective requirements for engagement quality reviews. \nDesigned For\nAccounting\, auditing\, and attestation practitioners at all levels desiring to remain up to date on recent pronouncements and other standard setters’ activities \nObjectives\n\nRecall and apply recently issued and proposed FASB and AICPA pronouncements\n Understand the key findings of the FASB’s PIR report covering revenue recognition in ASC 606\n Understand the main provisions of SASs No. 146 to No. 149\n Identify other important A&A practice matters to be aware of\n Understand the key findings in recent PCAOB inspection reports\n Utilize hands-on examples and illustrations to demonstrate an overall understanding and application of the material\n\nMajor Subjects\nRecently issued but newly implemented Accounting Standards Updates (ASUs)\, the PCC Update\, and items on the FASB’s Technical Agenda New ASUs covering disaggregated expenses\, crypto assets (e.g.\, cryptocurrency)\, and business combinations Results and findings of the FASB’s Final (Stage 3) Post-Implementation Review (PIR) Report on Topic 606 Recently issued SASs and other AICPA activity through SAS No. 149 Detailed review of the three new Statement on Quality Management Standards (SQMS 1\, SQMS 2\, and SQMS 3) Other important A&A practice matters \nInstructions\nNone URL:https://sc.cpa/event/ssaa137-27-surgents-current-issues-in-accounting-and-auditing-an-annual-update/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260620T233744 CREATED:20260612T224016Z LAST-MODIFIED:20260613T044636Z UID:10006337-1814356800-1814356800@sc.cpa SUMMARY:(SSBM127/27) Surgent's Planning and Strategy Formulation for Your Organization's Financial Success DESCRIPTION:Event Description\nHave you noticed that change is continuing to happen at a more and more rapid pace? Obviously\, some organizations survived change far better than others due to their ability to handle unexpected developments. Sick and tired of taking CPE that has no practical application or just regurgitates the same information over and over? Join us for this practical course\, which will present a fresh approach to planning and strategy formulation for your organization. Often thought of as a painful process\, planning and strategy formulation is probably one of the most important processes any organization undertakes in order to achieve financial success. We’ll explore this fresh approach to many different planning stages\, including the marketing plan\, the technology plan\, the capital plan\, the five-year operating plan and much more! The pandemic has shown us that our planning process must be far nimbler and allow our organization to shift rapidly. Today’s dynamic economic environment requires much more careful planning and strategy execution. Come find out how to make that happen for your organization. \nDesigned For\nCFOs\, controllers\, and finance professionals \nObjectives\n\nDevelop strategies for the organization that make an impact\n Avoid the political pitfalls that often come with the planning process and inhibit change\n Maximize the usefulness of the different plans developed for the organization\n Identify the differences between strategic and incremental planning\n Implement strategic planning at the department level\n Make the planning process enjoyable and painless for the entire organization\n Be familiar with the results of the case studies and exercises that reinforce key learning points throughout the course\n\nMajor Subjects\nDifferences between planning and budgeting Building change into the planning process The business model Strategic plan Marketing plan Financial forecasting Financial risk analysis Five-year operating plan \nInstructions\nNone URL:https://sc.cpa/event/ssbm127-27-surgents-planning-and-strategy-formulation-for-your-organizations-financial-success/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260620T233744 CREATED:20260612T224016Z LAST-MODIFIED:20260613T045818Z UID:10006338-1814356800-1814356800@sc.cpa SUMMARY:(SSTX102/27) Surgent's Form 1065 Boot Camp: Step-by-Step Preparation with Completed Forms DESCRIPTION:Event Description\nThe objective of this course is to train new\, rusty\, or returning-to-practice staff with a hands-on\, pencil-pushing gold standard for preparing Form 1065. Common to advanced issues of partnerships are explored in the current course that can double as a quick and practical reference guide for tax treatment and tax preparation guidelines. Within each chapter\, we illustrate various parts and areas of interest when preparing a 1065\, including examples and corresponding tax forms. We bring it all together in the final two chapters with a comprehensive example that integrates and links all previous chapters. The course and instruction delivery are geared toward a basic understanding and progress to more complex issues via Surgent’s “Step-by-Step” preparation guide. \nDesigned For\nAll levels of staff and company controllers responsible for filing these forms \nObjectives\n\nLearn in detail about the preparation of Form 1065\, Schedules M-1\, K\, and K-1\n Learn in detail about common business reporting Forms 4562 and 4797\n Provide staff with the first stage of a graduated professional education program in servicing partnership and LLC clients\n\nMajor Subjects\nComprehensive coverage of HR 1\, One Big Beautiful Bill Act; Gain a thorough understanding of federal income tax laws for partnerships and LLCs\, from formation to tax return preparation issues; Filing requirements for Schedules K-2 and K-3; Who files Form 1065\, and who does not file Form 1065; Tax Basis Capital Account Reporting Requirements; Trade or Business income and expenses versus Separately Stated Items; The importance of Schedule M-1; Partnership distributions — current or liquidating\, cash or property; How to allocate recourse and nonrecourse debt; Self-employment tax issues; court cases and trends in tax audits of earnings subject to self-employment taxes Complete coverage of any new legislation enacted before presentation; Section 163(j) limitations; Mastering two common tax forms\, Depreciation (4562) and Sale of Assets (4797); Final regulations on Section 168(k); Partnership reporting oddities; Accurately preparing partnership returns and reconciling book income to taxable income; The Centralized Audit Regime under the Bipartisan Budget Act of 2015; \nInstructions\nNone URL:https://sc.cpa/event/sstx102-27-surgents-form-1065-boot-camp-step-by-step-preparation-with-completed-forms/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260620T233744 CREATED:20260612T224018Z LAST-MODIFIED:20260613T044722Z UID:10006341-1814356800-1814356800@sc.cpa SUMMARY:(SSBM121/27) Surgent's CFO/Controller's Roadmap to Success: Integrated Planning\, Forecasting\, and Budgeting DESCRIPTION:Event Description\nIs your organization changing as fast as society? If not\, what will happen to it? These are questions that must be asked\, and their answers will often lead to needed changes to the planning process. Many organizations spend huge amounts of money and effort at planning\, forecasting\, and budgeting and all too often the three disciplines are separated and not connected throughout the company. It appears that people who are doing the strategic planning aren’t talking with the people who are doing the budgeting or forecasting. Also\, there is a lack of uniform accountability throughout the organization.Recent economic and political changes have shown us that our planning process must be far nimbler and allow our organization to shift rapidly. This course is designed to completely integrate the planning process and show how it can move from long-range thinking\, through medium-term planning\, through the annual budget\, and to the monthly cash-flow forecast. This course will teach the participant how to avoid many political pitfalls that end up causing a lack of accountability and often cause the planning process to be demotivating for the staff. This isn’t just a strategic planning course or a budgeting course. It is a course that looks at the entire planning process from beginning to end and shows how much smoother it can be when it is an integrated process. While it is a technical course discussing many of the technical tricks and tips for producing a good plan\, it is also a management course in that it will discuss the political aspects of planning. \nDesigned For\nCFOs\, controllers\, and finance professionals \nObjectives\n\nImplement an integrated approach to planning\, budgeting and forecasting for a more uniform process throughout the organization\n Avoid the political pitfalls that often come with the planning process and inhibit change\n Maximize the usefulness of the different plans developed for the organization\n Identify the differences between strategic and incremental planning\n Perform a financial risk analysis\n Perform an EVA analysis (PV\, ROI and Modified ROI)\n Be familiar with the results of the case studies and exercises that reinforce key learning points throughout the course\n\nMajor Subjects\nDifferences between planning and budgeting Building change into the planning process The business model Strategic plan\, marketing plan\, and technology plan Financial forecasting and financial risk analysis Five-year operating plan and the sales/income plan Intermediate planning and capital equipment planning One-year operating plan and monthly planning Cash plan and risk plan \nInstructions\nNone URL:https://sc.cpa/event/ssbm121-27-surgents-cfo-controllers-roadmap-to-success-integrated-planning-forecasting-and-budgeting/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260620T233744 CREATED:20260612T224020Z LAST-MODIFIED:20260613T044722Z UID:10006343-1814356800-1814356800@sc.cpa SUMMARY:(SSAA154/27) Surgent's Accounting for Litigation and Legal Contingencies DESCRIPTION:Event Description\nThis course provides an overview of the accounting and financial reporting requirements with respect to litigation. This includes distinguishing between probable\, reasonably possible\, and remote litigation outcomes as well as how to evaluate\, recognize\, measure\, and disclose litigation-related contingencies. \nDesigned For\nProfessionals interested in Accounting for Litigation and Legal Contingencies \nObjectives\n\nDifferentiate between probable\, reasonably possible\, and remote litigation outcomes\n Identify when to accrue a liability for litigation-related contingencies under ASC 450-20\n Recognize the role of legal counsel in the litigation process\n Identify the appropriate financial statement disclosures for litigation-related contingencies\n\nMajor Subjects\nRecognition and measurement of legal contigencies Impact from new information Events after the date of the financial statements Recognized subsequent events \nInstructions\nNone URL:https://sc.cpa/event/ssaa154-27-surgents-accounting-for-litigation-and-legal-contingencies/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260620T233744 CREATED:20260612T224110Z LAST-MODIFIED:20260613T044140Z UID:10006350-1814356800-1814356800@sc.cpa SUMMARY:(SSTX194/27) Surgent's Multistate Tax Update DESCRIPTION:Event Description\nWith the largest overhaul of the federal income tax code in 30 years and the repeal of the physical presence nexus standards for sales tax in the Wayfair case the states are working fast and furious to overhaul their tax laws. As some states scramble to fund their budgets\, they continue to look for additional forms of revenue. You can’t afford to ignore recent changes in state and local tax. Even tax-savvy businesses and their advisers often neglect to consider the consequences of state and local taxes. Multistate taxation is more complex and demanding than ever before. In addition to having their own unique tax laws\, states have been more focused on enforcement. Plan to attend this fast-paced class that covers developing topics in state taxation\, ranging from individuals to pass-through entities to corporate taxpayers. This class will focus on issues of small and middle-market companies and offer guidance for minimizing tax liability and negotiating the treacherous waters of compliance. \nDesigned For\nAccountants who want an update on current multistate tax issues to minimize clients’ potential state and local tax liability \nObjectives\n\nUnderstand changes in state statutes\, regulations and case law\n Determine how the states will treat changes under the Tax Cuts and Jobs Act\n Identify areas that may require additional attention for state tax planning purposes\n Identify areas that may be costly for employers or clients\n Understand the who\, what\, when\, and where of nexus for income and sales tax\n \n \n \n\nMajor Subjects\nThe domicile dilemma: Issues for individuals with homes in multiple states; traveling employees; where to withhold? Emerging sales tax topics: Elimination of the physical presence standard in determining nexus (Wayfair case); economic nexus for remote sellers; assisting remote sellers in determining a plan of action in states that enforce economic nexus Emerging compliance issues in the new sales tax economy Income Tax (and other forms of tax): Economic nexus (taxation without physical presence) Will states shift away from income tax and increase reliance on sales tax after Wayfair? Treatment of Tax Cuts and Jobs Act by the states: Attributional and agency nexus; presence of intangible property; is P.L. 86-272 still valid? Income-tax apportionment issues: Prevalence of the single sales factor; determining the type of property being sold; sourcing of income from intangible property and services; sourcing of service income; Market Based versus Cost of Performance Pass-through problems: Nexus issues for interest owners Treatment of the 199A deduction for pass through entities by states: Withholding issues; sourcing of income; taxation at the entity level Practical considerations in dealing with multistate taxation: Dealing with state nexus questionnaires When to consider voluntary compliance: Responsibility of officers\, members\, partners\, and shareholders; planning ideas and opportunities; updates on pending federal legislation relative to state tax \nInstructions\nNone URL:https://sc.cpa/event/sstx194-27-surgents-multistate-tax-update/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260620T233744 CREATED:20260612T224112Z LAST-MODIFIED:20260613T044728Z UID:10006353-1814356800-1814356800@sc.cpa SUMMARY:(SSTX147/27) Surgent's Form 1040 Return Review Boot Camp for New and Experienced Reviewers DESCRIPTION:Event Description\nMost review techniques developed by professionals are self-taught and fine-tuned via experience. Yet how does one start? The purpose of this course is to give both new and seasoned reviewers additional and advanced procedures via a multitude of checklists to thoroughly review various tax returns. Its emphasis is not planning; rather\, it is to develop a strategy to properly review a return effectively and thoroughly. The course includes dozens of practice tips for new reviewers and is updated for impacts of newly enacted legislation. \nDesigned For\nSenior-level staff new to the review process or experienced staff members looking to update and/or expand their review procedures \nObjectives\n\nExpand the process involved in reviewing applicable tax returns\n Identify the most common areas that result in errors\n Document a review\, including consideration of risk management\n\nMajor Subjects\nKey provisions of the recent HR 1\, One Big Beautiful Bill Act\, have been incorpoated throughout the course Review an error-prone “staff-prepared” Form 1040 from client-provided information. Where do you start? Get to know your client and ask the questions Several new reporting issues for the reviewer to consider\, including the main credit provisions as enacted under the American Rescue Plan What are common errors preparers make and what are the areas generating malpractice claims? The importance of engagement letters\, questionnaires\, and Section 7216 permission statement Initial administrative groundwork Identifying organizing issues in the tax return to be reviewed Avoiding willful blindness. Handling ethical and moral dilemmas Efficient review of certain advanced issues for income\, adjustments\, deductions\, and credits Effective procedures for delinquent clients\, filing past-due tax returns First-time client issues requiring extra scrutiny Multiple checklists of efficient procedures to identify potential issues on a 1040 return Listing of schedules for staff to prepare to make a review easier\, including basis issues for 1040 clients Reconciling time pressure with thoroughness and quality control Professionals acting professionally \nInstructions\nNone URL:https://sc.cpa/event/sstx147-27-surgents-form-1040-return-review-boot-camp-for-new-and-experienced-reviewers/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260620T233744 CREATED:20260612T224117Z LAST-MODIFIED:20260613T044208Z UID:10006360-1814356800-1814356800@sc.cpa SUMMARY:(SSTX170/27) Surgent's Individual and Financial-Planning Tax Camp DESCRIPTION:Event Description\nEach year brings its own set of tax planning challenges\, and this year is no exception. This course aims to arm tax planners with planning strategies and ideas that all clients\, but in particular\, wealthy clients\, middle-income clients\, and closely held business owners need to consider right now to take advantage of present opportunities and plan for future tax advantages. Learn strategies that can really have an impact on client lives\, while also bringing value to you and your firm. Please Note: Course materials include a supplement covering OBBBA; however\, 2025 returns are not covered in this course. They will be covered after their issuance\, as part of our spring 2026 course release. \nDesigned For\nThose involved in tax planning for individuals\, including those who may be partners or shareholders \nObjectives\n\nMine a tax return for tax planning with a client \n Understand the planning implications of thecurrent environment \n Determine the best tax strategies for retirement \n Understand tax planning for the middle-incomeclient\n\nMajor Subjects\nReading a tax return for developing client-specific tax strategies Changes to the lifetime estate tax exemption considering proposed regulations; The net investment income tax: planning for compliance Family income-splitting strategies that need to be considered Income tax issues: impact on timing of other income Selling a principal residence Two principal residences at the same time Use of life insurance to protect families: Whole Life Insurance\, Term Life Insurance\, Universal Life Insurance\, and Variable Life Insurance Using Roth IRAs and Roth contribution programs to best advantage Conversions: do they still make sense? Taking distributions: matching timing to client requirements Qualified plan contributions to reduce current income and Social Security tax: implications for business owners and self-employed Social Security – the latest on the looming solvency crisis Incentive Stock Options and Employee Stock Purchase Plan considerations What to do about itemized deductions Trans-generational planning: conversions\, income\, and gain-splitting Tax benefits of HSAs and other tax-advantaged accounts Identifying tax opportunities: reviewing the prior-year return to develop a plan for the future Planning for middle-income taxpayers: financial planning for the young\, the working\, and those approaching or in retirement Best financial planning ideas for young people \nInstructions\nNone URL:https://sc.cpa/event/sstx170-27-surgents-individual-and-financial-planning-tax-camp/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260620T233744 CREATED:20260612T224118Z LAST-MODIFIED:20260613T044209Z UID:10006362-1814356800-1814356800@sc.cpa SUMMARY:(SSAA254/27) Surgent's Applying the Yellow Book to a Financial Statement Audit DESCRIPTION:Event Description\nA thorough understanding of the Yellow Book is essential for anyone working with governments and not-for-profits. This course provides comprehensive coverage of the Yellow Book financial auditing requirements and prepares you to excel in applying the standards. The course uses a highly illustrative and engaging format\, featuring 15 focused exercises designed to strengthen practical application and enhance working knowledge. \nDesigned For\nAuditors performing Yellow Book engagements \nObjectives\n\nThoroughly understand the Yellow Book\n Excel in the Yellow Book auditing arena\n Save time and improve performance on Yellow Book engagements via in-depth knowledge of the requirements\n\nMajor Subjects\nCircumstances requiring auditors to follow the Yellow Book (Government Auditing Standards or GAGAS) Relationship of Yellow Book requirements to GAAS and single audit requirements The Yellow Book requirements related to the performance of and reporting on a financial audit Identifying and reporting findings under the Yellow Book \nInstructions\nNone URL:https://sc.cpa/event/ssaa254-27-surgents-applying-the-yellow-book-to-a-financial-statement-audit/ CATEGORIES:Self-Study Text END:VEVENT END:VCALENDAR