BEGIN:VCALENDAR VERSION:2.0 PRODID:-//South Carolina Association of CPAs - ECPv6.16.5//NONSGML v1.0//EN CALSCALE:GREGORIAN METHOD:PUBLISH X-WR-CALNAME:South Carolina Association of CPAs 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:20260613T045011Z CREATED:20260612T224216Z LAST-MODIFIED:20260613T045011Z UID:10006384-1814356800-1814356800@sc.cpa SUMMARY:(SSTX232/27) Surgent's Real Estate Tax Boot Camp DESCRIPTION:Event Description\nThis course is a ‘deep dive’ into all things real estate tax-related for the mid-level practitioner moving into this complex area. You will deepen your understanding of the complex considerations and strategies that individuals must navigate in acquiring\, holding\, managing\, constructing\, and disposing of real estate. You will leave the course able to navigate critical issues associated with the relevant returns and plan strategically for your company or clients. We will discuss in detail the impact of recent tax legislation\, as well as historically difficult areas of the law like passive activity and at-risk rules. \nDesigned For\nAccounting and Financial Professionals who advise clients or their company on issues related to the acquisition\, holding\, management\, and disposition of real estate \nObjectives\n\nLearn how to determine the taxpayer’s basis in the property\n Learn the rules of real estate development\n Learn how the IRC taxes rental operations\n Learn how to calculate gain or loss on the sale of real estate\n Understand the complex rules of depreciation\, bonus depreciation\, and Section 179\n Understand when a taxpayer can take advantage of the QBI deduction under Section 199A related to rental real estate\n Understand the at-risk rules\n Understand the passive activity rules\n Understand the like-kind exchange rules\n\nMajor Subjects\nCoverage of recent tax legislation pertaining to real estate Installment sales Rental operations Depreciation and recapture Determination of basis Passive activity losses At-risk rules The qualified business income (QBI) deduction as it relates to rental real estate Like-kind exchanges Calculation of gain or loss on sale of real estate \nInstructions\nNone URL:https://sc.cpa/event/sstx232-27-surgents-real-estate-tax-boot-camp/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260613T045115Z CREATED:20260612T224223Z LAST-MODIFIED:20260613T045115Z UID:10006393-1814356800-1814356800@sc.cpa SUMMARY:(SSAA162/27) Surgent's Winning the Fraud Battle in the Digital Age: Prevention and Detection DESCRIPTION:Event Description\nThe focus of this course is reducing the overall risk of fraud. To that end\, instruction will cover the factors that play a role in turning honest employees into fraudsters. Discussion will touch on integrity and ethics\, as well as how the reactions of people in certain situations may impact the prevalence of fraud. \nDesigned For\nCPAs in public practice and industry who wish to educate clients or colleagues on preventing fraud from occurring at the source – would-be fraudsters \nObjectives\n\nRecognize the prevalence of fraud\n Understand the ways an organization may unintentionally cause fraud\n Identify the costs of fraud\n Comprehend how the new COSO framework for internal control focuses on fraud\n Grasp the importance of an internal control environment\n Recognize potential signs of fraudulent behavior\n Understand how people may respond differently to certain factors\n See that there are many layers involved in fraud defense\n Anticipate a new environment ripe for fraudulent claims and reports\n\nMajor Subjects\nThe price of fraud – ACFE’s Report to the Nations and ancillary costs The current economy – microeconomics and analysis COSO internal control framework\, particularly Principle 1 (integrity/ethics) and Principle 8 (fraud risk assessments) Power of morale – shrinking the fraud triangle and employee motivation Deviant workplace behavior Historic schemes Why good folks go bad – interesting findings and red flags Combating fraud with controls Controls used by fraud victim organizations and suggestions for better implementation Fraud’s new frontier Corporate social\, environmental\, governance\, and equity/inclusion reports and audits \nInstructions\nNone URL:https://sc.cpa/event/ssaa162-27-surgents-winning-the-fraud-battle-in-the-digital-age-prevention-and-detection/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260613T044339Z CREATED:20260612T224310Z LAST-MODIFIED:20260613T044339Z UID:10006395-1814356800-1814356800@sc.cpa SUMMARY:(SSAA257/27) Surgent's Guide to the Topic 606 Revenue Recognition Model for All CPAs DESCRIPTION:Event Description\nASC 606 is now just revenue recognition. Its time as a new standard has passed. Given the importance of revenue to all entities\, investors\, and capital markets\, there will always be a need for a comprehensive review of the accounting related to revenue recognition\, including recently issued changes to this guidance. Whether you are looking to improve your revenue recognition processes\, benchmark your financial statement disclosures against your peer group\, or assess the impact of changes to your revenue recognition processes due to geopolitical events\, this course will provide you with the information you need to apply Topic 606 in this current environment.This course will review the basic Topic 606 five-step model and provide specific implementation guidance and examples. It will cover the presentation and disclosure requirements for Topic 606\, including the private company disclosure relief available under Topic 606\, and provide disclosure examples. It will also cover the results of the final stage of the FASB’s Post-Implementation Review (PIR) process related to ASC 606. Lastly\, the course will discuss best practices\, lessons learned\, and ways to improve the business process when recognizing revenue going forward.Even though implementing Topic 606 is behind us\, it is still possible to improve the processes that drive revenue recognition\, and this course will assist you in doing that. \nDesigned For\nAccounting and auditing practitioners at all levels desiring to understand the FASB’s revenue recognition guidance \nObjectives\n\nExplain the FASB’s revenue recognition guidance found in Topic 606\n Describe the FASB’s five-step revenue recognition model\n Discuss the presentation and disclosure requirements in the standard\n Utilize hands-on examples and illustrations to increase your overall understanding and application of the material\n Recall best practices and areas for improvement in the recognition of revenue\n View feedback from the FASB’s PIR Report\n\nMajor Subjects\nTopic 606\, Revenue from Contracts with Customers\, including recently issued ASUs impacting Topic 606 The FASB’s five-step revenue recognition model\, including hands-on examples and illustrations of the new guidance Presentation and disclosure requirements Accounting considerations related to geopolitical events and changes to revenue recognition processes Lessons learned and best practices for improving business processes related to revenue recognition going forward The results and findings of the final (stage 3) FASB PIR Report addressing ASC 606 \nInstructions\nNone URL:https://sc.cpa/event/ssaa257-27-surgents-guide-to-the-topic-606-revenue-recognition-model-for-all-cpas/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260613T045117Z CREATED:20260612T224310Z LAST-MODIFIED:20260613T045117Z UID:10006396-1814356800-1814356800@sc.cpa SUMMARY:(SSOT151/27) Surgent's Controller/CFO Update: Hot Topics Facing Today's Financial Professional DESCRIPTION:Event Description\nIn today’s rapidly changing world\, finance professionals are required to wear many hats and are often the keys to the success of the organization. On one hand\, they need to be abreast of the latest proven financial skills for making the best decisions\, and on the other hand\, they need the best skills to motivate\, manage\, and lead people. Being pigeonholed into one area or another is neither good for career building nor good for the organization. We’ll cover the latest issues that all CFOs and controllers need to know about and provide how-to guidance to allow for immediate use in their organizations. \nDesigned For\nCFOs\, controllers\, and finance professionals \nObjectives\n\nUnderstand the current issues and latest trends impacting CFOs\, controllers\, and finance professionals\n Understand how domestic and global economic conditions could impact an organization\n Apply what we have learned from recent economic and political changes to have a positive impact on an organization\n Be familiar with the results of the case studies and exercises that reinforce key learning points throughout the course\n\nMajor Subjects\nEconomic update Leadership and management changes because of recent developments\, including AI Managing for productivity Hiring the best people for the organization New motivation techniques \nInstructions\nNone URL:https://sc.cpa/event/ssot151-27-surgents-controller-cfo-update-hot-topics-facing-todays-financial-professional/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260613T045118Z CREATED:20260612T224312Z LAST-MODIFIED:20260613T045118Z UID:10006399-1814356800-1814356800@sc.cpa SUMMARY:(SSAA149/27) Surgent's Audits of 401(k) Plans: New Developments and Critical Issues DESCRIPTION:Event Description\nOne of the most favored employee benefit plans\, the 401(k) plan\, provides unique challenges for auditors.Through this course\, auditors will obtain an understanding of the rules and regulations unique to employee benefit plans and obtain practical guidance on applying them. Auditors will enhance their knowledge of the performance and reporting requirements through real-world examples\, best practices\, and efficient audit techniques that can be utilized in various audit engagements. Make sure your audits don’t trigger a DOL inspection by conforming to all applicable rules and regulations. \nDesigned For\nPractitioners responsible for planning and performing employee benefit plan audit engagements \nObjectives\n\nIdentify the key provisions of recently issued SASs\n Properly document understanding of the plan\, the environment\, and internal controls for an employee benefit plan\n Understand the importance of reading\, reviewing\, and documenting the controls in a service organization control report\n Identify potential audit triggers that may result in Department of Labor inspections\n Understand the risks associated with a benefit plan audit engagement\n Avoid common mistakes noted during peer reviews\n\nMajor Subjects\nProper planning of benefit plan audit engagements and developing audit strategy while improving overall efficiency Common pitfalls in planning and detailed audit procedures Changes affecting 401(k) plans\, including recently issued SASs Common mistakes as noted in peer reviews and DOL inspections \nInstructions\nNone URL:https://sc.cpa/event/ssaa149-27-surgents-audits-of-401k-plans-new-developments-and-critical-issues/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260613T044344Z CREATED:20260612T224313Z LAST-MODIFIED:20260613T044344Z UID:10006400-1814356800-1814356800@sc.cpa SUMMARY:(SSTX160/27) Surgent's Guide to Payroll Taxes and 1099 Issues DESCRIPTION:Event Description\nEmployment taxes are often overlooked as an area where more planning may be effective. Payroll taxes have become an increasing burden for the average business and IRS penalties for noncompliance have risen dramatically in recent years. As a result\, they have also been subject to employer incentives. The Service has announced that uncovering noncompliance by employers ranks high on its audit list. This course presents an overview of employee versus independent contractor criteria\, the federal payroll taxes form\, Form 1099\, and related compliance issues. \nDesigned For\nCPAs in public accounting and industry with responsibility for payroll tax compliance \nObjectives\n\nDistinguish;an employee from an independent contractor and understand the relief available to employers who misclassify employees\n Understand the withholding requirements for FICA and federal income taxes for Forms W-2 and 1099\, including back-up withholding\n Examine employer requirements regarding Form W-4\n Understand the gig economy and the payroll tax responsibilities associated with it\n\nMajor Subjects\nStatutory employees\, independent contractors\, and possible changes to Section 530 relief Using SS-8 Payroll Tax Penalties — Who is a responsible person? Forms W-2\, 1099\, 1099-NEC\, SS-8\, W-4\, 941\, and Form 940 reporting/deposit requirements and due dates Understanding payroll tax responsibilities in the gig economy \nInstructions\nNone URL:https://sc.cpa/event/sstx160-27-surgents-guide-to-payroll-taxes-and-1099-issues/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260613T044412Z CREATED:20260612T224317Z LAST-MODIFIED:20260613T044412Z UID:10006405-1814356800-1814356800@sc.cpa SUMMARY:(SSTE123/27) Surgent's Max the Tax: Metaverse DESCRIPTION:Event Description\nYour client\, Multi-Mega Markets Corporation (MMM)\, a global conglomerate with businesses in entertainment\, fashion\, retail\, software\, technology and other industries\, is looking for advice on the state of the metaverse. They are considering starting a new subsidiary in the metaverse called The MegaVerse (TMV). Your help is needed to share accurate information about the metaverse\, choose the most appropriate MMM subsidiaries to be associated with the metaverse\, and make decisions regarding interoperability. \nDesigned For\nAccounting professionals and anyone needing foundational information related to the metaverse \nObjectives\n\nUnderstand how professionals are utilizing the metaverse to their advantage \n Recognize emerging issues in the metaverse\n\nMajor Subjects\nWhy accounting and other professionals should use the metaverse Where accountants and other professionals can find their space in the metaverse How the metaverse is changing the way we work \nInstructions\nNone URL:https://sc.cpa/event/sste123-27-surgents-max-the-tax-metaverse/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260613T044414Z CREATED:20260612T224320Z LAST-MODIFIED:20260613T044414Z UID:10006407-1814356800-1814356800@sc.cpa SUMMARY:(SSAA175/27) Surgent's Construction Contractors: Critical Accounting\, Auditing\, and Tax Issues DESCRIPTION:Event Description\nAccounting and financial reporting for construction contractors may be the most difficult area to comply with the various standards. Construction engagements are\, in many instances\, more complicated than most lines of business due to the many users of the financial statements. In this course\, we will discuss why construction accounting and financial reporting is so complex and examine the relationship between the contractor and the surety\, both from an underwriting and a claims perspective. We will also explore what the surety looks for to maximize potential bond credit and discuss key areas of tax compliance concentrating on the areas that make construction unique. \nDesigned For\nPractitioners who have construction clients and professionals in the construction industry who need to be up to date on the latest information \nObjectives\n\nRecognize accounting and financial reporting standards relevant to construction contractors\n Identify how to effectively audit and perform review engagements for construction clients according to the standards\n Understand tax compliance issues unique to the construction industry and apply the latest changes\n\nMajor Subjects\nOverall landscape of the construction industry GAAP and recent changes affecting the construction industry FASB ASC 606 and its impact on the construction industry Unique audit and review issues with construction contractors The unique relationship between the contractor and the surety Tax compliance issues facing construction contractors Ongoing and new tax issues for construction contractors Going concern disclosures and their importance to the construction industry FASB ASC 842 and its impact on the construction industry \nInstructions\nNone URL:https://sc.cpa/event/ssaa175-27-surgents-construction-contractors-critical-accounting-auditing-and-tax-issues/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260613T045540Z CREATED:20260612T224415Z LAST-MODIFIED:20260613T045540Z UID:10006412-1814356800-1814356800@sc.cpa SUMMARY:(SSTX106/27) Surgent’s Advanced Critical Tax Issues for Limited Liability Companies and Partnerships DESCRIPTION:Event Description\nThe purpose of this course is to provide an in-depth discussion of selected advanced-level issues affecting LLCs and LLPs. \nDesigned For\nCPAs with clients using the LLC or LLP structure who need to understand advanced issues\, problems\, and planning strategies \nObjectives\n\nIdentify tax and nontax advantages and disadvantages of LLCs and partnerships \n Describe how inside and outside basis is affected by liabilities\, recourse and nonrecourse \n Discuss the impact of cash and property distributions\n Explain the tax consequences of a sale of an interest and distinguish such consequences from the tax consequences when a partnership or LLC is acquired or merges into another LLC or partnership\n Complete a case study to improve advocacy skills before the IRS\n\nMajor Subjects\nApplicable provisions of the One Big Beautiful Bill Act (OBBBA) Single-member limited liability companies as an alternative to subsidiaries Cancellation of indebtedness rules and regulations How the IRS views members or partners for Social Security purposes Special problems when forming an LLC Debt issues and problems in structuring LLCs and LLPs\, including loan guarantee issues\, recourse and nonrecourse debt\, the at-risk basis rules\, and new regulations restricting bottom-dollar guarantees Distribution or a disguised sale? New regulations eliminate certain tax-deferred leveraged partnership transactions Death or retirement of a member or partner;- understanding the alternatives Step-up in basis issues – how to make the computations and elections Property transactions between the LLC/LLP and its members or partners;- what to do with built-in gain or loss property When are partnership losses deductible? Material participation rules for LLC members and limited partners and how they affect passive loss issues Continuation and termination of an LLC/partnership in the context;of a merger or acquisition Sales of an LLC interest;- holding period and hot asset issues Impact of the tax on investment income on the sale of an interest in a partnership or LLC Repeal of the technical termination of partnership provision Impact of Soroban Capital Partners LP\, 161 TC No.12 NEW: The IRS removes recently finalized regulations identifying certain partnership basis shifting transactions as transactions of interest (see Chapter 2) \nInstructions\nNone URL:https://sc.cpa/event/sstx106-27-surgents-advanced-critical-tax-issues-for-limited-liability-companies-and-partnerships/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260613T045542Z CREATED:20260612T224416Z LAST-MODIFIED:20260613T045542Z UID:10006413-1814356800-1814356800@sc.cpa SUMMARY:(SSTX127/27) The Best Individual Income Tax Update Course by Surgent DESCRIPTION:Event Description\nThis highly informative course comprehensively covers all the latest tax law developments. The focus is on individual taxation and discussion of the planning opportunities practitioners need to understand to help clients respond effectively. You will come away from the course with the up-to-date knowledge to educate your individual tax clients and implement tax-saving ideas that will serve their ever-evolving needs. This course is continually updated to reflect enacted legislation. Please Note: Due to content overlap\, it is recommended that this course NOT be taken together with BFTU. \nDesigned For\nAll tax practitioners\, both those working in public accounting as well as those in private industry\, who need the latest information on tax changes affecting their individual clients \nObjectives\n\nUnderstand strategies and tactics to use in light of new legislation\n Understand the most current guidance on retirement planning \n Understand how to nail down valuable deductions and other reductions to the tax base \n\nMajor Subjects\nComprehensive coverage of individual provisions of the One Big Beautiful Bill Act\, including but not limited to: TCJA provisions made permanent New tip income deduction New overtime pay deduction New car loan interest deduction New temporary senior deduction Expanded SALT cap Trump Accounts Comprehensive coverage of business provisions of the One Big Beautiful Bill Act\, including but not limited to: Bonus depreciation made permanent Increased Section 179 deduction Changes to Section 174 R&E expenditures Changes to Section 163(j) Form 1099/1099-K changes Qualified Small Business Stock Exclusion Digital assets and tax implications – understand Form 1099-DA for reporting digital asset transactions\, along with updated IRS guidance on cryptocurrencies and broker responsibilities Artificial intelligence;- discover how AI and generative tools are transforming the tax profession Timely coverage of breaking tax legislation Form 1099-K reporting requirements – understand the evolving IRS thresholds and rules for third-party payment platforms The Gig Economy – examine key tax implications for gig workers\, including Independent Contractor vs. Employee classification challenges\, and employer reporting responsibilities Real Estate professional requirements Review of pertinent cases and rulings affecting taxpayers Practice aids\, including all the numbers applicable for the current year — inflation-adjusted amounts\, mileage rates\, retirement contributions\, and more Advanced practice\, reporting\, and other issues intertwined with advanced planning and discussion ideas \nInstructions\nNone URL:https://sc.cpa/event/sstx127-27-the-best-individual-income-tax-update-course-by-surgent/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260613T045543Z CREATED:20260612T224417Z LAST-MODIFIED:20260613T045543Z UID:10006414-1814356800-1814356800@sc.cpa SUMMARY:(SSBM112/27) Surgent's Gaining a Competitive Advantage: Critical Skills for CFOs and Controllers DESCRIPTION:Event Description\nAll organizations are looking for ways to gain an advantage over the competition. This practical and interactive session will present a toolkit of ideas to help CFOs\, controllers\, and finance professionals better position their organizations for the future. We know change is occurring at an exponential rate\, and that has proven to be the case in all areas of finance\, management\, and leadership over the past year. The course deals with these new issues and will continue to be updated as necessary throughout the year. This year\, we will take a special interest in the opportunities and threats of AI for the finance professional. Become the “financial hero” of your organization and make a positive impact on the bottom line. \nDesigned For\nCFOs\, controllers\, and finance professionals \nObjectives\n\nMake better financial decisions that have a positive impact on the organization\n Lead the organization into the rapidly changing decade\n Apply what we have learned from the recent changes in organizations and in AI to have a positive impact on the organization\n Apply what we have learned from recent economic and political changes to have a positive impact on the organization\n Be familiar with the results of the case studies and exercises that reinforce key learning points throughout the course\n\nMajor Subjects\nLatest state of the economy Expense control that works Understanding our changing workforce and working environment Artificial intelligence Financial risk analysis Enterprise risk management\, including looking at AI Improving bank relationships \nInstructions\nNone URL:https://sc.cpa/event/ssbm112-27-surgents-gaining-a-competitive-advantage-critical-skills-for-cfos-and-controllers/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260613T045624Z CREATED:20260612T224428Z LAST-MODIFIED:20260613T045624Z UID:10006421-1814356800-1814356800@sc.cpa SUMMARY:(SSTX124/27) The Best Federal Tax Update Course by Surgent DESCRIPTION:Event Description\nIn this continually revised course\, tax advisors will be fully updated on the most recent enacted legislation and IRS guidance\, as well as major trends on the horizon with a view toward planning considerations. This update course is designed for all practitioners\, both those working in public accounting as well as those in private industry\, who need the latest information on tax changes. Please Note: Due to content overlap\, it is recommended that this course NOT be taken together with BITU. \nDesigned For\nAccounting and Finance Professionals who need to know the latest tax law changes in all areas of practice\, whether newly licensed or a seasoned professional \nObjectives\n\nUnderstand the latest enacted tax law changes\n Understand strategies and techniques to use in light of tax changes\n Understand current cases and rulings affecting individuals and businesses\n\nMajor Subjects\nComprehensive coverage of individual provisions of the One Big Beautiful Bill Act\, including but not limited to: TCJA provisions made permanent New Tip Income Deduction New Overtime Pay Deduction New Car Loan Interest Deduction New Temporary Senior Deduction Expanded SALT Cap Trump Accounts Comprehensive coverage of business provisions of the One Big Beautiful Bill Act\, including but not limited to: Bonus Depreciation made permanent Increased Section 179 deduction Changes to Section 174 R&E Expenditures Changes to Section 163(j) Form 1099/1099-K changes Qualified Small Business Stock Exclusion; Digital Assets and Tax Implications – understand Form 1099-DA for reporting digital asset transactions\, along with updated IRS guidance on cryptocurrencies and broker responsibilities Artificial Intelligence – discover how AI and generative tools are transforming the tax profession Sale of Passthrough Entity Interests and Net Investment Income Tax – analyze the tax implications of selling interests in passthrough entities\, including relevant examples\, and how the Net Investment Income Tax (NIIT) applies to these transactions; The Gig Economy – examine key tax implications for gig workers\, including Independent Contractor vs. Employee classification challenges\, and employer reporting responsibilities Timely coverage of breaking tax legislation Practice aids\, including all the numbers applicable for the current year — inflation-adjusted amounts\, mileage rates\, retirement contributions\, and more Advanced practice\, reporting\, and other issues intertwined with advanced planning and discussion ideas \nInstructions\nNone URL:https://sc.cpa/event/sstx124-27-the-best-federal-tax-update-course-by-surgent/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260613T045713Z CREATED:20260612T224433Z LAST-MODIFIED:20260613T045713Z UID:10006423-1814356800-1814356800@sc.cpa SUMMARY:(SSAA144/27) Surgent's Annual Accounting Update DESCRIPTION:Event Description\nDesigned for accounting and auditing practitioners at all levels in both public accounting and business and industry\, this course provides an overview of accounting matters including private company standard setting activities; a review of ASU No. 2016-02\, the lease accounting standard; ASC 606 topics; and a review of ASC 326 on credit losses. \nDesigned For\nAccounting and auditing practitioners at all levels desiring to remain up to date on recent accounting pronouncements and other standard setting activities \nObjectives\n\nBe aware of private company standard setting activities\n Review FASB Accounting Standards Updates\n Understand the lease standard\n Recall topics related to applying ASC 606\n Recall the basics of accounting for credit losses under ASC 326\n\nMajor Subjects\nPrivate company standard setting activities FASB Accounting Standards Updates Revenue recognition Leases Credit losses \nInstructions\nNone URL:https://sc.cpa/event/ssaa144-27-surgents-annual-accounting-update/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260613T045713Z CREATED:20260612T224515Z LAST-MODIFIED:20260613T045713Z UID:10006424-1814356800-1814356800@sc.cpa SUMMARY:(SSTX197/27) Surgent's Max the Tax: Schedule C DESCRIPTION:Event Description\nIn this scavenger hunt game\, you’re a tax associate at Surging CPAs\, LLC. It’s the busy time of year\, and you arrive at work to find an urgent assignment in your inbox from your senior manager\, Caroline. Another colleague suddenly quit\, and Caroline needs help finishing the tax return today for the client\, Jasper Jones\, a small business owner. Jasper does not want to file an extension. You’re asked to jump in and help complete the Schedule C\, which is the only remaining form to complete the return. \nDesigned For\nTax practitioners desiring an interactive approach to learn key tax knowledge \nObjectives\n\nDetermine whether client’s expenses are allowable on the Schedule C tax form\n Recognize appropriate reductions to taxable income for self-employed individuals\n\nMajor Subjects\nTips and tricks to prepare the Schedule C Income and expenses Tax invoice preparation Legal invoice Entertainment invoice Education invoice \nInstructions\nNone URL:https://sc.cpa/event/sstx197-27-surgents-max-the-tax-schedule-c/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260613T045822Z CREATED:20260612T224623Z LAST-MODIFIED:20260613T045822Z UID:10006436-1814356800-1814356800@sc.cpa SUMMARY:(SSTX268/27) Surgent's The Complete Trust Workshop DESCRIPTION:Event Description\nThe use of trusts will continue to undergo changes in the current year. Clients need to be informed why planning is essential in these changing times. The purpose of this course is to explore the many beneficial issues of trusts\, an essential element in estate planning. This course gives insights and practical pointers concerning trusts of every shape and size after tax reform. Clients will be eager to review their estate plans in light of recent and proposed legislation. \nDesigned For\nAccounting and Financial Professionals who wish to have a complete understanding of the various uses of trusts \nObjectives\n\nIdentify the areas of trusts in connection with disability\, charity\, life insurance\, leveraging gifts\, principal residences\, and minors\n Understand the role played by a marital deduction trust and a credit shelter bypass trust\n Explain how trusts may protect assets and perpetuate family wealth over multiple generations\n\nMajor Subjects\nComprehensive coverage of The One Big Beautiful Bill Act Guide to legislative changes and their impact on trust planning Introduction to trusts with emphasis on typical provisions Revocable living trusts Common testamentary trust arrangements — Bypass trusts\, QTIP trusts\, and other marital trusts Asset protection trusts Sophisticated trusts for estate planning and asset transfer — GRATs\, GRUTs\, and QPRTs Charitable trusts — Charitable remainder trusts\, charitable lead trusts\, and pooled income funds Irrevocable life insurance trusts Medicaid trusts: special needs and Miller Trusts for minors — Sections 2503(b) and 2503(c)\, and other trusts Dynasty trusts Section 461(l) as applied to trusts and estates Trusts to hold S corporation stock Special problems of estates and trusts relating to the 3.8-percent tax on investment income and specific solutions Increased scrutiny of donor advised funds \nInstructions\nNone URL:https://sc.cpa/event/sstx268-27-surgents-the-complete-trust-workshop/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260613T045823Z CREATED:20260612T224626Z LAST-MODIFIED:20260613T045823Z UID:10006437-1814356800-1814356800@sc.cpa SUMMARY:(SSAA186/27) Surgent's Construction Contractors: Accounting and Financial Reporting Issues DESCRIPTION:Event Description\nAccounting and financial reporting for construction contractors may be the most difficult area to comply with the various standards. Construction engagements are\, in many instances\, more complicated than most lines of business due to the many users of the financial statements. In this course\, we will discuss why construction accounting and financial reporting is so complex and examine the relationship between the contractor and the surety\, both from an underwriting and a claims perspective. We will also explore what the surety looks for to maximize potential bond credit. \nDesigned For\nPractitioners who have construction clients and professionals in the construction industry who need to be up to date on the latest information \nObjectives\n\nRecognize accounting and financial reporting standards relevant to construction contractors\n\nMajor Subjects\nOverall landscape of the construction industry GAAP and recent changes affecting the construction industry FASB ASC 606 and its impact on the construction industry The unique relationship between the contractor and the surety FASB ASC 842 and its impact on the construction industry \nInstructions\nNone URL:https://sc.cpa/event/ssaa186-27-surgents-construction-contractors-accounting-and-financial-reporting-issues/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260613T045825Z CREATED:20260612T224707Z LAST-MODIFIED:20260613T045825Z UID:10006439-1814356800-1814356800@sc.cpa SUMMARY:(SSTX174/27) Surgent's Taking Advantage of Installment Sales DESCRIPTION:Event Description\nWhen real property is sold for a gain\, we always try to find ways to defer recognizing income so that it won’t be necessary to send a check to Uncle Sam. There is a provision within the Internal Revenue Code that allows the taxpayer to defer recognition of immediate taxable gain in the year of sale known as an “installment sale.” Knowing how and when to utilize this provision makes the Accounting and Finance Professionals very valuable to either their client or the entity they work for. We will also discuss recent proposals that could impact the future of this provision. \nDesigned For\nAccounting and Finance Professionals who either represent or work for entities that own real property \nObjectives\n\nUtilize the provisions of IRC Sec 453 to defer recognizing gain on the sale of real property via an installment sale\n\nMajor Subjects\nHow does the IRC define an installment sale under IRC Sec 453? When can a taxpayer utilize the provisions of IRC Sec 453? When should a taxpayer utilize the provisions of an installment sale and when should it be avoided? How does the issue of a dealer vs. a non-dealer impact the use of the installment sale method? Reporting an installment sale when related parties are involved Calculating an installment sale How has the Tax Cuts and Jobs Act impacted the use of the installment sale method? \nInstructions\nNone URL:https://sc.cpa/event/sstx174-27-surgents-taking-advantage-of-installment-sales/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260613T045826Z CREATED:20260612T224708Z LAST-MODIFIED:20260613T045826Z UID:10006440-1814356800-1814356800@sc.cpa SUMMARY:(SSAA248/27) Surgent's Preparation and Compilation Engagements Under the SSARS DESCRIPTION:Event Description\nBe the go-to person on financial statement compilation and preparation engagements. Specifically designed for those performing preparation and compilation engagements\, this course will provide you with a hands-on application for performing preparation and compilation engagements under AR-C Section 70 and 80\, respectively. You will learn the ins and outs of applying SSARS No. 21\, Clarification and Recodification\, as well as the additional guidance related to SSARS engagements through the issuance of SSARS Nos. 22-24 and SSARS Nos. 26-27 by the ARSC. In addition to SSARS No. 26\, the entire suite of quality management standards is discussed.Most importantly\, you will be provided with practical examples and illustrations to help you effectively and efficiently perform those engagements\, including a detailed discussion of the reporting requirements under AR-C 80 related to compilation engagement. Lastly\, the course will review recent peer review feedback on these types of engagements\, highlighting areas where you can improve engagement quality. \nDesigned For\nAccounting practitioners and their staff performing and managing preparation and compilation engagement services \nObjectives\n\nUnderstand and apply relevant sections of SSARS No. 21\, Clarification and Recodification\n Be familiar with guidance impacting preparation and compilation engagements that is contained in SSARS Nos. 22\, 23\, 24\, 26\, and 27\n Be familiar with preparation and compilation work program examples\n Be aware of the most recent reports and other required communications\n Keep abreast of relevant ARSC agenda items and projects\n Utilize hands-on examples and illustrations to increase your overall understanding and application of the material\n\nMajor Subjects\nRelevant sections of SSARS No. 21\, Clarification and Recodification SSARS No. 21\, Clarification and Recodification\, and updates to SSARS No. 21 due to the issuance of SSARS No. 23\, Omnibus Statement on Standards for Accounting and Review Services SSARS No. 22\, Compilation of Pro Forma Financial Information SSARS No. 24\, Omnibus Statement on Standards for Accounting and Review Services – 2018 SSARS No. 26\, Quality Management for an Engagement Conducted in Accordance With Statements on Standards for Accounting and Review Services SSARS No. 27\, Applicability of AR-C Section 70 to Financial Statements Prepared as Part of a Consulting Services Engagement Comprehensive sample engagement work programs for preparation and compilation engagements Prescribed form\, specified line item\, pro forma\, and other engagement variations Complete illustrations of relevant engagement letters\, reporting\, and other required communications for preparation and compilation engagements \nInstructions\nNone URL:https://sc.cpa/event/ssaa248-27-surgents-preparation-and-compilation-engagements-under-the-ssars/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260613T045908Z CREATED:20260612T224717Z LAST-MODIFIED:20260613T045908Z UID:10006447-1814356800-1814356800@sc.cpa SUMMARY:(SSAA226/27) Surgent's Goodwill Impairment Basics DESCRIPTION:Event Description\nThis course provides a basic overview of goodwill impairment testing. The accounting and reporting requirements related to goodwill are prescribed by the Financial Accounting Standards Board (FASB) in ASC Topic 350-20. This course focuses on the subsequent measurement requirements including the accounting alternative allowed for certain eligible entities. This course also addresses briefly describes the disclosure requirements for goodwill and is current through the issuance of ASU 2019-06. \nDesigned For\nAccounting professionals seeking an introduction to goodwill impairment testing and the related FASB requirements \nObjectives\n\nRecognize 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 Recognize the key disclosure;requirements for goodwill and goodwill impairment losses\n\nMajor Subjects\nGoodwill impairment testing FASB accounting and reporting requirements related to goodwill ASC Topic 350-20 Goodwill disclosure requirements \nInstructions\nNone URL:https://sc.cpa/event/ssaa226-27-surgents-goodwill-impairment-basics/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260613T043055Z CREATED:20260612T225608Z LAST-MODIFIED:20260613T043055Z UID:10006454-1814356800-1814356800@sc.cpa SUMMARY:(SSTX136/27) Surgent's The Complete Guide to Liquidation of Business Entities DESCRIPTION:Event Description\nLiquidations may be used as an alternative to the sale of a business or as an adjunct to the sale of business assets. The objective of this course is to fully explore the technical tax and business issues in liquidating C corporations\, S corporations\, partnerships\, and limited liability companies. This unique course is essential for anyone planning to sell a business. \nDesigned For\nCPAs in public accounting and industry involved in business entity liquidations \nObjectives\n\nDescribe the tax consequences to a corporation and its shareholders of a complete liquidation\n Discuss alternatives to liquidation\n Understand the particular issues in the liquidation of an S corporation\n Consider the options available on complete liquidation of a partnership or LLC\n\nMajor Subjects\nThe impact of recent legislation Unique planning opportunities and tax traps involved in the liquidation of a business entity Installment sales and the big hurdles to favorable tax treatment in liquidation Form 966 and its importance An analysis of liquidation timing Strategies to pursue in light of the tax rates on dividends and capital gains The special problems of liquidating subchapter S corporations Key planning issues and benefits in liquidating partnerships and limited liability companies Expansion of the carried interest provisions of Rev. Proc. 93-27 \nInstructions\nNone URL:https://sc.cpa/event/sstx136-27-surgents-the-complete-guide-to-liquidation-of-business-entities/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260613T043229Z CREATED:20260612T225619Z LAST-MODIFIED:20260613T043229Z UID:10006468-1814356800-1814356800@sc.cpa SUMMARY:(SSAA169/27) Surgent's Non-GAAP Financial Statement Options: Cash\, Modified Cash\, and Tax Basis DESCRIPTION:Event Description\nFor many businesses\, preparing financial statements using a special purpose framework may provide an alternative to the complexity of U.S. GAAP. This course will provide you with an overview and hands-on application in preparing financial statements using common special purpose frameworks such as tax basis and cash or modified cash basis financial statements. You will learn the unique measurement and disclosure requirements of various Special Purpose Framework (SPF) options using example financial statements and illustrative disclosures. The course also includes common practice issues encountered when preparing SPF financial statements\, including disclosure and reporting requirements. We will also review recent updates to both audit and SSARS standards that impact engagements performed on SPF financial statements. \nDesigned For\nPractitioners and staff involved with the preparation of cash and tax basis financial statements \nObjectives\n\nReview the limited authoritative and nonauthoritative literature covering;special purpose frameworks \n Learn how to prepare SPF financial statements using the cash\, modified cash\, and tax basis of accounting\n Be aware of SPF accounting and presentation issues \n Review the disclosure requirements for;SPF financial statements\n\nMajor Subjects\nAn introduction to special purpose frameworks Authoritative and nonauthoritative guidance used to prepare SPF financial statements Common issues in preparing SPF financial statements Cash basis and modified cash basis financial statements Income tax basis financial statements The AICPA’s special purpose framework – FRF for SMEsTM \nInstructions\nNone URL:https://sc.cpa/event/ssaa169-27-surgents-non-gaap-financial-statement-options-cash-modified-cash-and-tax-basis/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260613T043125Z CREATED:20260612T225625Z LAST-MODIFIED:20260613T043125Z UID:10006471-1814356800-1814356800@sc.cpa SUMMARY:(SSTX122/27) Surgent's Federal Tax Update DESCRIPTION:Event Description\nBoth businesses and individual clients face major changes as a result of new legislation\, and tax professionals face the considerable challenge of delivering effective planning advice and services to address this myriad of recent developments. This course addresses this challenge and also encompasses the latest cases and rulings applicable to individual and business clients. Continually updated to reflect enacted legislation. Please Note: Due to content overlap\, it is recommended that this course NOT be taken together with BIT4. \nDesigned For\nAccounting and Finance Professionals who need to know the latest tax law changes in all areas of practice \nObjectives\n\nUnderstand strategies and techniques to use in light of new legislation\n Understand the latest enacted tax law changes\n Understand current cases and rulings affecting your clients\n\nMajor Subjects\nComprehensive coverage of individual provisions of the One Big Beautiful Bill Act\, including but not limited to: TCJA provisions made permanent New Tip Income Deduction New Overtime Pay Deduction New Car Loan Interest Deduction New Temporary Senior Deduction Expanded SALT Cap Trump Accounts Comprehensive coverage of business provisions of the One Big Beautiful Bill Act\, including but not limited to: Bonus Depreciation made permanent Increased Section 179 deduction Changes to Section 174 R&E Expenditures Changes to Section 163(j) Form 1099/1099-K changes Qualified Small Business Stock Exclusion; The Gig Economy – examine key tax implications for gig workers\, including Independent Contractor vs. Employee classification challenges and employer reporting responsibilities Timely coverage of breaking tax legislation Advanced practice\, reporting\, and other issues intertwined with advanced planning and discussion ideas \nInstructions\nNone URL:https://sc.cpa/event/sstx122-27-surgents-federal-tax-update/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260613T043127Z CREATED:20260612T225707Z LAST-MODIFIED:20260613T043127Z UID:10006473-1814356800-1814356800@sc.cpa SUMMARY:(SSAA259/27) Surgent's Revenue Recognition - U.S. GAAP vs. IFRS DESCRIPTION:Event Description\nThis course provides an overview of the similarities and key differences between the revenue recognition standards issued by the FASB (ASC Topic 606) and the IASB (IFRS 15). While these standards are materially similar as the regulators worked jointly to issue the new converged standards\, there are notable differences that are good to understand. However\, this course is not intended to provide an exhaustive discussion of these differences. \nDesigned For\nAccounting professionals \nObjectives\n\nList the key steps in the revenue recognition model\n Recognize the applicable U.S. GAAP and IFRS standard with respect to revenue recognition\n Identify some of the key differences between ASC Topic 606 and IFRS 15\n\nMajor Subjects\nKey principles of Revenue Recognition Performance obligations in the Contract Noncash considerations Presentation of sales taxes Impairment reversal of capitalized contract costs Interim disclosures \nInstructions\nNone URL:https://sc.cpa/event/ssaa259-27-surgents-revenue-recognition-u-s-gaap-vs-ifrs/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260613T043233Z CREATED:20260612T225708Z LAST-MODIFIED:20260613T043233Z UID:10006474-1814356800-1814356800@sc.cpa SUMMARY:(SSTX104/27) Surgent's Review of Form 709 – Gift Tax Return DESCRIPTION:Event Description\nThis course will enable practitioners to understand the basic practical issues of preparing the gift tax Form 709. This course covers the disclosure requirements and the information necessary to properly prepare the form. \nDesigned For\nAccounting and Financial Professionals involved in the preparation of individual\, gift\, and information returns \nObjectives\n\nUnderstand the proper preparation of Form 709\n Identify the differing types of gifts\, limits\, and information required on Form 709\n\nMajor Subjects\nForm 709\, gift tax reporting\, and the effect of the lifetime exclusion Present interest versus future interest The annual exclusion – what qualifies and how is it calculated Situations in which consenting spouses are not required to file Form 709 Gifts excluded from gift tax reporting Adequate disclosure requirements and the statute of limitations Proper gift tax reporting of front-end-loaded Section 529 qualified tuition plans The inclusion of up-to-date revised forms and references Calculation of unified credit and prior year credit recalculation Calculation of additional credit for decedent spousal unused exemption (DSUE) \nInstructions\nNone URL:https://sc.cpa/event/sstx104-27-surgents-review-of-form-709-gift-tax-return/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260613T043240Z CREATED:20260612T225714Z LAST-MODIFIED:20260613T043240Z UID:10006483-1814356800-1814356800@sc.cpa SUMMARY:(SSTX257/27) Surgent's Social Security and Medicare: Planning for You and Your Clients DESCRIPTION:Event Description\nSocial Security seems poised for changes in benefits and eligibility age. The leading edge of the baby boomer generation has already reached retirement age. Financial and tax planners can expect increased demand for strategies that dovetail Social Security with other retirement and estate planning objectives. This course provides tax and financial planning professionals with both the background information on the Social Security system and the strategies clients will need in dealing with Social Security\, and the myriad other related retirement planning issues. \nDesigned For\nPractitioners who have clients contemplating receipt of Social Security \nObjectives\n\n\n Identify who is entitled to retirement benefits and in what amounts\n Identify factors to consider in determining when to take benefits\n Discuss taxation of Social Security benefits and how this impacts other income tax planning\n Identify and describe the potential effects of retirement and estate planning strategies and tactics that can enhance overall retirement\n Explain Medicare and the prescription drug provision; describe the basic supplementary insurance plans that are available to fill in the gaps in basic Medicare coverage\n\nMajor Subjects\nComprehensive coverage of the One Big Beautiful Bill Act A full chapter devoted to determining the best planning options for maximizing joint Social Security benefits Retirement benefits: Amount of benefits in various circumstances; how the amounts are distributed within the family unit Qualification: Has the client retired? How business entities may be used for Social Security advantage Income taxation of Social Security: avoidance tactics Spousal benefits: Should a spouse return to work? What benefits does a spouse have and when and how do they relate to benefits decisions by the client? When can hiring the spouse increase overall benefits?; Why should both spouses qualify for survivor benefits? Disability benefits When to start Social Security benefits: Advantages and disadvantages at ages 62\, full retirement age\, and 70 Coordinating benefits: Should you take Social Security first and higher-balance IRA distributions later\, or take IRA balances first and enhanced Social Security benefits later? Pensions: Distribution strategies; how to use the minimum distribution rules in concert with Social Security benefits IRAs: Is it time to convert to a Roth? Medicare\, Part D prescription drugs: what retirees need to know \nInstructions\nNone URL:https://sc.cpa/event/sstx257-27-surgents-social-security-and-medicare-planning-for-you-and-your-clients/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260613T043241Z CREATED:20260612T225715Z LAST-MODIFIED:20260613T043241Z UID:10006484-1814356800-1814356800@sc.cpa SUMMARY:(SSAA223/27) Surgent's Financial Statement Disclosures: A Guide for Small and Medium-Sized Businesses DESCRIPTION:Event Description\nA clear and concise set of proper financial statement disclosures can make or break an entity’s financial statements. Such disclosures are no longer simply additional information provided by a business; they can be complex in nature and difficult to both prepare and understand\, especially for small and medium-sized businesses. Oftentimes financial statement users will first turn to the notes in the financial statements in order to get a feel for where the business and its numbers might be heading\, so these disclosures need to be well-written and follow applicable standards. This course will focus on key balance sheet and income statement disclosure as well as accounting standards related to the two largest standard updates in years\, revenue (ASC 606) and leases (ASC 842)\, accounting policies\, changes in accounting estimates and errors\, subsequent events\, going concern\, and related party disclosures. The course will use illustrations\, examples based on private company financial statements disclosures\, and real-world excerpts from financial statements to provide you with a hands-on feel for the disclosure requirements across a number of accounting standards. \nDesigned For\nCPAs and other accounting professionals in public practice and business and industry involved in preparing financial statement disclosures for small and medium-sized businesses \nObjectives\n\nUnderstand and apply the professional requirements and guidance for preparing financial statement disclosures for all entities\, including small and medium-sized businesses\n Identify balance sheet\, income statement\, and statement of cash flows presentation issues\n Review disclosure examples from all sized entities\, including small and medium-sized businesses\n Be familiar with developing disclosure issues\, such as those related to the adoption of new accounting pronouncements\n Utilize hands-on examples and illustrations to increase your overall understanding and application of the material\n\nMajor Subjects\nFinancial statement disclosures for small and medium-sized businesses Balance sheet\, income statement\, and statement of cash flows presentation and disclosure issues Disclosure examples from all-sized entities that you can use to base your disclosures on Developing disclosure issues\, including disclosures related to the adoption of ASC 606 and ASC 842 \nInstructions\nNone URL:https://sc.cpa/event/ssaa223-27-surgents-financial-statement-disclosures-a-guide-for-small-and-medium-sized-businesses/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260613T043357Z CREATED:20260612T225718Z LAST-MODIFIED:20260613T043357Z UID:10006486-1814356800-1814356800@sc.cpa SUMMARY:(SSBM118/27) Surgent's Max the Tax: Client Retention DESCRIPTION:Event Description\nThis course is designed to equip practitioners with the essential strategies and tools needed to build and maintain long-term client relationships. Participants will learn about effective client retention plans and enhancing client satisfaction through personalized service. This engaging course will teach the importance of fostering client loyalty\, reducing churn\, and driving sustainable business growth. \nDesigned For\nCPAs in industry and public accounting who want to understand the importance of fostering client relationships \nObjectives\n\nUnderstand the importance of client retention\n Implement effective client retention strategies\n\nMajor Subjects\nImportance of client retention Understanding client needs and expectations through client satisfaction surveys and analyzing client feedback Developing effective client retention strategies Fostering client loyalty Handling client complaints and issues through effective complaint resolution \nInstructions\nNone URL:https://sc.cpa/event/ssbm118-27-surgents-max-the-tax-client-retention/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260613T043509Z CREATED:20260612T225807Z LAST-MODIFIED:20260613T043509Z UID:10006489-1814356800-1814356800@sc.cpa SUMMARY:(SSTX116/27) Surgent's Technical Individual Practice Issues and Tax Forms for Experienced Practitioners DESCRIPTION:Event Description\nDon’t let the title frighten you. Experienced staff can get bogged down in busy season with advanced practice and reporting issues. With major legislation enacted over the past few years\, we bring you the distilled version of what you need to know for the current year and significant current proposals that may impact the tax landscape in future years or even retroactively. This course discusses the topics that experienced staff\, managers\, and partners should understand in depth while also assisting experienced staff in avoiding costly mistakes when facing complicated 1040 issues. The manual includes advanced examples and several advanced cases with “filled-in” forms provided with the complete answers. \nDesigned For\nAccounting and Finance Professionals in public accounting who prepare or review complex 1040 returns \nObjectives\n\nRecognize and understand how to handle advanced technical issues which arise in a professional practice and in preparing individual tax returns\n Complete the tax forms for selected issues\n\nMajor Subjects\nWhat’s NEW for this year – Items all practitioners must know Coverage of One Big Beautiful Bill Act; 1099-K reporting requirements; Qualified Business Income — Coverage of Section 199A including the real estate safe harbor; A tour of the most recent forms changes\, starting from gross income and ending with selected credits\, including the latest IRS guidance on significant recent tax legislation; How will clients (and practitioners) interact with IRS in the future and how the pandemic is steering the IRS to ramp up with digital communication efforts; Hot developments and current areas of interest; Virtual Currency and Digital Asset Taxation; Advanced practice\, reporting\, and other issues intertwined with advanced planning and discussion ideas; Form 6198 — At-risk basis: Detailed case study and discussion of how this form is to be used and when it needs to be filed; learn how basis and at-risk basis are different\, and why this is significant; Form 6252 — Installment sale income: A common tax area; however\, a case study and discussion of this topic includes advanced issues such as gain on reacquisition of installment sale property\, including worksheets on calculating gain & tax basis of reacquired property; Form 5329 — Additional taxes on qualified plans: Advanced study of how to avoid penalties Coverage of Section 1202 and Section 1045 transactions with examples;; \nInstructions\nNone URL:https://sc.cpa/event/sstx116-27-surgents-technical-individual-practice-issues-and-tax-forms-for-experienced-practitioners/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260613T043742Z CREATED:20260612T225923Z LAST-MODIFIED:20260613T043742Z UID:10006491-1814356800-1814356800@sc.cpa SUMMARY:(SSTX152/27) Surgent's IRS Tax Examinations and Hot Issues DESCRIPTION:Event Description\nThe IRS began replenishing its workforce with the additional funding only to have to terminate workers or lay them off due to mandated federal workforce reductions. The IRS trains its audit workforce by examining the tax returns of individuals and small businesses. As the IRS continues to examine tax returns\, Accounting\, Tax\, and Financial Professionals need clients to understand the need for documentation and procedures to substantiate what IRS examiners are pursuing. Learn the high audit risk areas and ways to help clients survive an IRS audit with little or no change. It is critical for Accounting\, Tax\, and Financial Professionals in public accounting to understand the risk to clients and to themselves in tax return preparation and planning since the IRS continues to increase its audit coverage and is examining more taxpayers than it has in the recent past. \nDesigned For\nAccounting and Finance Professionals in public practice who prepare tax returns and represent their clients on IRS examinations \nObjectives\n\nUnderstand the IRS process for selecting returns for examination\n Identify the types of returns the IRS is examining\n Understand the hot examination issues that the IRS is focusing on to help clients reduce their exposure to additional tax assessments\n Determine if your client is a victim of tax-related identity theft\n Determine strategies and procedures to resolve examinations with IRS examiners and present your clients’ tax positions in the best light possible\n\nMajor Subjects\nCriteria that the IRS uses to select returns for examination Substantiation requirements for travel\, charitable contributions\, vehicles\, meals\, virtual currency considerations\, and tax-related identity theft Understanding worker classification determinations on who is an employee and who is an independent contractor Distinguishing S corporation officer’s reasonable compensation issues How the IRS holds persons other than an employer liable for unpaid payroll taxes\, a.k.a.\, the trust fund recovery penalty Tax-related identity theft procedures \nInstructions\nNone URL:https://sc.cpa/event/sstx152-27-surgents-irs-tax-examinations-and-hot-issues/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260613T043744Z CREATED:20260612T225925Z LAST-MODIFIED:20260613T043744Z UID:10006492-1814356800-1814356800@sc.cpa SUMMARY:(SSTX247/27) Surgent's Buying and Selling a Business: Tax and Structuring Overview DESCRIPTION:Event Description\nOne of the major transactions CPA clients are faced with is the purchase or disposition of a business. To help tax professionals advise those clients\, this course offers a comprehensive analysis of the business and tax aspects of buying and selling a business. It is a practical guide to help practitioners and industry CPAs understand structuring techniques. All CPAs\, including controllers and executives in industry\, should understand how difficult the process of buying and selling a business has become. \nDesigned For\nAll practitioners who will be involved in the sale of a business \nObjectives\n\nUnderstand the CPA’s role in the beginning of the transaction and throughout the process\n Identify the different tax consequences for various forms of acquired businesses\n Identify the tax consequences for sellers of various forms of businesses\, including the impact of the net investment income tax (NIIT) and the Section 199A pass-through deduction\n Appreciate Section 338 and Section 338(h)(10) elections and the benefits of installment sales\n Understand the impact of Section Section 751\, 743\, 734\, and 754 on the purchase or sale of a partnership\n\nMajor Subjects\nComprehensive coverage of the One Big Beautiful Bill Act An overview of the beginning of the process and documents for preliminary tax planning Recognizing the need for due diligence in acquisitions\, including checklists of important points Deemed asset sales – Section 338 and Section 338(h)(10) The impact of the Section 197 amortizable intangibles regulations on the acquisition and disposition of a business Allocating purchase price for tax advantage Planning to avoid double taxation under the repeal of the General Utilities doctrine Special problems and opportunities when an S corporation is the buyer or seller Installment sale and interest issues Avoiding tax pitfalls and recognizing tax planning opportunities Unique issues in buying and selling LLC/partnership interests Impact of the net investment income tax (NIIT) and the Section 199A pass-through deduction on the tax due on the sale of a pass-through entity Individually owned goodwill \nInstructions\nNone URL:https://sc.cpa/event/sstx247-27-surgents-buying-and-selling-a-business-tax-and-structuring-overview/ CATEGORIES:Self-Study Text END:VEVENT END:VCALENDAR