BEGIN:VCALENDAR VERSION:2.0 PRODID:-//South Carolina Association of CPAs - ECPv6.16.1//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:20240310T070000 END:DAYLIGHT BEGIN:STANDARD TZOFFSETFROM:-0400 TZOFFSETTO:-0500 TZNAME:EST DTSTART:20241103T060000 END:STANDARD BEGIN:DAYLIGHT TZOFFSETFROM:-0500 TZOFFSETTO:-0400 TZNAME:EDT DTSTART:20250309T070000 END:DAYLIGHT BEGIN:STANDARD TZOFFSETFROM:-0400 TZOFFSETTO:-0500 TZNAME:EST DTSTART:20251102T060000 END:STANDARD BEGIN:DAYLIGHT TZOFFSETFROM:-0500 TZOFFSETTO:-0400 TZNAME:EDT DTSTART:20260308T070000 END:DAYLIGHT BEGIN:STANDARD TZOFFSETFROM:-0400 TZOFFSETTO:-0500 TZNAME:EST DTSTART:20261101T060000 END:STANDARD END:VTIMEZONE BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260513T220653 CREATED:20250401T000015Z LAST-MODIFIED:20250401T045927Z UID:10004868-1751284800-1751284800@sc.cpa SUMMARY:(SSAA274/25) Surgent's Surging Auditors: Professional Skeptic DESCRIPTION:Event Description\nParticipants play the role of an auditor collecting information\, making inquiries\, and documenting findings around the audit of Home D‚cor and More. They develop professional skepticism skills as they analyze data obtained from an interview with Courtney the Controller\, comparing\, confirming\, and corroborating it against information provided by the CFO. Some things aren’t matching up and the player uses Courtney’s responses and their own questioning mind to consider the next step. They need to be alert to conditions that may indicate possible misstatement due to fraud or error\, and a critical assessment of the audit evidence to develop a sense of when things just don’t look right. \nDesigned For\nAccounting professionals in auditing needing to develop professional skepticism skills \nObjectives\nIdentify the importance of professional skepticism on engagements; Recall ways to demonstrate professional skepticism on engagements \nMajor Subjects\nDemonstrating professional skepticism Assessing audit evidence Responding to contradictory evidence Assessing the sufficiency of audit evidence \nInstructions\nNone URL:https://sc.cpa/event/ssaa274-25-surgents-surging-auditors-professional-skeptic/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260513T220653 CREATED:20250401T000011Z LAST-MODIFIED:20250401T035922Z UID:10004866-1751284800-1751284800@sc.cpa SUMMARY:(SSTX197/25) Surgent's Preparing Individual Tax Returns for New Staff and Paraprofessionals DESCRIPTION:Event Description\nThe objective of this course is to train new staff accountants\, data processing employees\, paraprofessionals\, and bookkeepers to prepare a moderately complex federal individual income tax return (Form 1040). Over the years\, thousands of new staff have received practical\, hands-on experience to become familiar with tax forms. This course covers the latest tax law changes\, making it essential for your new staff. \nDesigned For\nNew staff and paraprofessionals who prepare individual returns \nObjectives\nLearn complicated issues of filing status and dependency exemptions Learn about Schedules A\, B\, C\, D\, E\, and SE; Forms 8867\, 4797\, and 4562; passive rules and more Complete comprehensive problems related to Schedules A\, C\, and D; QBI\, 4797\, 6251\, and more\, all with filled-in forms Learn about IRA contributions\, self-employed retirement plans\, child-care credits\, and the adoption tax credit \nMajor Subjects\nNew and expanded energy credits under the Inflation Reduction Act (IRA) Preparation of various Form 1040 individual tax returns and schedules; provided answers include filled-in forms; Coverage of Form 7203; Coverage of Sect 199A qualified business income\, its calculation\, limitations\, and examples; Dividends and interest: Ordinary\, return of capital\, and capital gain distribution dividends; tax-exempt interest\, original issue discount\, etc.; Security transactions: From Form 1099-B to Form 8949 to Schedule D\, plus mutual fund sales and related basis issues; Self-employed person issues; Schedule C deductions including depreciation; Sale and exchange of property: Understanding Form 4797 and depreciation recapture; capital gains; A working understanding of passive losses: How to handle rental property and how the passive loss rules flow to the tax forms; Itemized deductions: A thorough understanding of what’s deductible and what’s not; Interest deductions: Limitations and timing problems; Charitable contributions substituting for taxes\, IRS says No!; Retirement contributions and education credits and deductions; Tax computations: The Kiddie Tax\, AMT\, regular tax\, tax credits; Individual problems illustrated by form preparation for various items\, with numerous practice tips; Impact of recent legislation and forms changes on the 1040; \nInstructions\nNone URL:https://sc.cpa/event/sstx197-25-surgents-preparing-individual-tax-returns-for-new-staff-and-paraprofessionals/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260513T220653 CREATED:20250331T235904Z LAST-MODIFIED:20250401T045428Z UID:10004864-1751284800-1751284800@sc.cpa SUMMARY:(SSTX184/25) Surgent's Max the Tax: Crypto Craze DESCRIPTION:Event Description\nParticipants must use their expertise to assist a new client who just received Letter 6173 from the IRS. The client didn’t share any crypto-related transactions or events with the tax accountant who filed the original return. It’s up to the participants to meet with the client and uncover details of the activities so an accurate\, amended tax return can be completed. They must carefully ask questions to get all the relevant information\, determine the proper changes to taxable income\, and submit the documentation correctly to avoid an IRS response and losing the new client. \nDesigned For\nAccounting professionals needing foundational information related to cryptocurrency \nObjectives\nUnderstand the basics of cryptocurrency Identify cryptocurrency-related issues that clients may face \nMajor Subjects\nIntroduction to cryptocurrency and key terms; Chronology of cryptocurrency; Virtual currency taxation; Information on any updated guidance \nInstructions\nNone URL:https://sc.cpa/event/sstx184-25-surgents-max-the-tax-crypto-craze/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260513T220653 CREATED:20250331T235704Z LAST-MODIFIED:20250401T042508Z UID:10004859-1751284800-1751284800@sc.cpa SUMMARY:(SSAA219/25) Surgent's Latest Developments in Governmental Accounting and Auditing DESCRIPTION:Event Description\nThis year is indeed another year of significant change in the world of governmental 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 30 focused exercises are included to provide an enhanced working knowledge of the latest developments in governmental accounting and auditing. \nDesigned For\nAuditors and industry professionals working in the governmental environment \nObjectives\nKeep up with the latest developments at the GAO\, OMB\, AICPA\, and GASB Ensure that your accounting and auditing skills stay up-to-date with current requirements Be prepared for major changes on the horizon \nMajor Subjects\nImplementing the new Yellow Book Developing issues related to performing single audits under the OMB’s Uniform Guidance for Federal Awards Key AICPA developments affecting audits of governments including SAS No. 134\, Auditor Reporting and Amendments\, Including Amendments Addressing Disclosures in the Audit of Financial Statements\, and SAS 135\, Omnibus Statement on Auditing Standards–2019 Recent GASB activities directed towards state and local governments with an emphasis on the implementation of GASB No. 84\, Fiduciary Activities and GASB No. 87\, Leases \nInstructions\nNone URL:https://sc.cpa/event/ssaa219-25-surgents-latest-developments-in-governmental-accounting-and-auditing/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260513T220653 CREATED:20250331T235629Z LAST-MODIFIED:20250401T053808Z UID:10004857-1751284800-1751284800@sc.cpa SUMMARY:(SSMG113/25) Surgent's Microsoftr Excelr 2019: Exploring Useful Excel Functions DESCRIPTION:Event Description\nThis course is a one-lesson intermediate level course that guides you through creating formulas using Financial\, Date & Time\, Math & Trig\, Statistical\, Lookup & Reference\, Database\, Text\, and Logical functions. \nDesigned For\nExperienced Excel 2016 users\, or experienced Excel users switching from earlier versions. \nObjectives\nIdentify multiple ways to create a formula using one or more functions Select Financial functions to calculate the internal rate of return\, net present value\, future value\, present value\, payment and depreciation Select Date & Time functions to insert date and time components Select Math & Trig functions to calculate the sum of a range of numbers\, find a random number and the positive square root of a number\, and round calculations to a specific number of places Select Statistical functions to find the average\, maximum\, minimum\, count\, median and mode of a range of numbers plus the top five numbers Select Lookup & Reference functions to find specific data and document worksheet formulas Select specific criteria and Database functions to calculate the sum\, average\, maximum value\, minimum value and number of cells containing numbers in a database field Select Text functions to improve worksheet appearance Select Logical functions to perform calculations based on one or more tests \nMajor Subjects\nIRR\, NPV\, FV\, PV\, PMT\, SLN\, SYD\, and DB Financial functions NOW\, TODAY\, DATE\, MONTH\, DAY\, YEAR\, TIME\, HOUR\, MINUTE\, SECOND\, WEEKDAY\, and NETWORKDAYS Date & Time functions SUM\, RAND\, SQRT\, and ROUND Math Trig functions AVERAGE\, MAX\, MIN\, COUNT\, MEDIAN\, MODE.SNGL\, and LARGE Statistical functions VLOOKUP\, HLOOKUP\, and FORMULATEXT Lookup Reference functions DSUM\, DCOUNT\, DAVERAGE\, DMIN\, and DMAX Database functions PROPER\, SUBSTITUTE\, and LOWER Text functions IF\, AND\, and IFNA Logical functions Quick Analysis feature \nInstructions\nNone URL:https://sc.cpa/event/ssmg113-25-surgents-microsoftr-excelr-2019-exploring-useful-excel-functions/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260513T220653 CREATED:20250331T235409Z LAST-MODIFIED:20250604T155012Z UID:10004852-1751284800-1751284800@sc.cpa SUMMARY:(SSTX154/25) Surgent's This Year's Best Income Tax\, Estate Tax\, and Financial-Planning Ideas DESCRIPTION:Event Description\nWith different tax rates for individuals and trusts\, tax planning takes on more importance. New legislation increases the importance of generating new ideas for financial planning and saving for retirement. 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\nUnderstand life insurance for both income and estate planning Identify strategies that are effective following estate and gift tax reform Understand options available to baby boomers as they reach retirement in light of Social Security Prepare for potential legislative changes to retirement and estate planning \nMajor Subjects\nTimely coverage of breaking tax legislation\, including the SECURE 2.0 Act and Inflation Reduction 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\, including new Notices 2023-34 and 2023-27 The best new income tax and estate-planning ideas The changing Social Security landscape: long-term solvency issues and what it means for retirement planning Creative charitable giving strategies Financial planning strategies Maximizing retirement plan benefits Using intentionally defective grantor trusts Miscellaneous tax-planning techniques that can add up to significant tax savings How to use the whole family for tax savings Life insurance Up-to-the-minute ideas reflecting new tax law changes in cases\, regulations\, and rulings \nInstructions\nNone URL:https://sc.cpa/event/sstx154-25-surgents-this-years-best-income-tax-estate-tax-and-financial-planning-ideas/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260513T220653 CREATED:20250331T235312Z LAST-MODIFIED:20250401T051317Z UID:10004849-1751284800-1751284800@sc.cpa SUMMARY:(SSTX174/25) Surgent's The Top Five Tax Issues in Dealing with LLCs and Partnerships DESCRIPTION:Event Description\nPartnerships and LLCs involve unique problems that require careful attention. This course covers selected critical tax issues that practitioners need to know when working with partnerships and limited liability companies\, with a focus on planning opportunities and pitfalls. \nDesigned For\nAccounting and Financial Professionals who wish to gain a more in-depth understanding of LLC and partnership tax law \nObjectives\nIdentify and distinguish guaranteed payments and distributive shares Understand the relationship between capital account maintenance and outside basis adjustment Define various kinds of partnership liabilities and explain the tax consequences of each \nMajor Subjects\nCoverage of important provisions of The SECURE 2.0 Act and Inflation Reduction Act Self-employment tax issues: what you can and cannot do Capital accounts: book vs. tax issues Determining basis: key issues and technical analysis in calculating basis Dealing with debt: recourse\, nonrecourse\, and why it matters Guaranteed payments\, distributive shares\, and draws: understanding the difference \nInstructions\nNone URL:https://sc.cpa/event/sstx174-25-surgents-the-top-five-tax-issues-in-dealing-with-llcs-and-partnerships/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260513T220653 CREATED:20250331T235012Z LAST-MODIFIED:20250401T051513Z UID:10004844-1751284800-1751284800@sc.cpa SUMMARY:(SSTX217/25) 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\nUnderstand the CPA’s role in the beginning of the transaction and throughout the process Identify the different tax consequences for various forms of acquired businesses Identify the tax consequences for sellers of various forms of businesses\, including the impact of the net investment income tax (NIIT) and the Sect 199A pass-through deduction Appreciate Sect 338 and Sect 338(h)(10) elections and the benefits of installment sales Understand the impact of Sects 751\, 743\, 734\, and 754 on the purchase or sale of a partnership \nMajor Subjects\nAn 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: Sect 338 and Sect 338(h)(10) The impact of the Sect 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 Sect 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/sstx217-25-surgents-buying-and-selling-a-business-tax-and-structuring-overview/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260513T220653 CREATED:20250331T235009Z LAST-MODIFIED:20250401T050028Z UID:10004843-1751284800-1751284800@sc.cpa SUMMARY:(SSMG112/25) Surgent's Microsoftr Excelr 365 and Excelr 2019: Getting Started with Excel DESCRIPTION:Event Description\nMicrosoftr Excelr 365 and Excelr 2019: Getting Started with Excel is a three-lesson basic level course that introduces you to the Excel software and then guides you through basic Excel features using step-by-step hands-on activities.Although this is a basic level course\, experienced Excel users switching from earlier versions of Excel can benefit from this course’s review of commonly used features plus the introduction of new features\, such as the new look for the Excel 365 Start screen or updated features in Excel 2019.Note that this course emphasizes using the traditional keyboard and mouse actions to perform tasks in Excel. Some relevant tips for working with Excel with a Windows touch-screen device are also provided. \nDesigned For\nNew Excel users or experienced Excel users switching from earlier versions \nObjectives\nExplain how the Excel software is used; Start Excel; Identify the components of the Excel window; Describe a workbook and a worksheet; Navigate and select in a worksheet; Modify user options or preferences; Create and save a workbook; Enter\, edit\, and format text and numbers; Create basic formulas and use functions; Work in different worksheet views; Preview and print a worksheet; Work in Backstage view; and Use the Quick Access Toolbar\, the ribbon\, Excel Help\, the Tell Me feature\, the Smart Lookup feature\, shortcut menus\, and keyboard shortcuts to perform tasks. \nMajor Subjects\nLesson 1: identify ways to start Excel; recognize Excel Start screen elements including the Blank Workbook template\, recognize Excel window elements; select Backstage view to open an existing workbook; identify worksheet navigation methods; select worksheet cells\, rows\, and columns; identify and select Excel user preferences; identify ways to get help in Excel; select methods to save and close a workbook; select methods to create a new workbook; select methods to close one or more workbooks; and select methods to close Excel Lesson 2: identify ways to insert\, reposition\, select\, delete\, and rename worksheets; recognize ways to enter\, edit\, and format cell contents; select ways to create formulas; identify functions; identify ways to apply Accounting and Percent Style formattin; and select Flash Fill for data entry Lesson 3: identify ways to show and hide worksheet elements; select methods to undo and redo an action; recognize ways to switch between Normal view\, Page Layout view and Page Break Preview\, and; select page setup options\, preview and print options \nInstructions\nNone URL:https://sc.cpa/event/ssmg112-25-surgents-microsoftr-excelr-365-and-excelr-2019-getting-started-with-excel/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260513T220653 CREATED:20250331T234913Z LAST-MODIFIED:20250401T030533Z UID:10004840-1751284800-1751284800@sc.cpa SUMMARY:(SSTX119/25) 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\nUnderstand the latest enacted tax law changes Understand strategies and techniques to use in light of tax changes Understand current cases and rulings affecting individuals and businesses \nMajor Subjects\nComprehensive coverage of the Inflation Reduction Act\, including: The Clean Vehicle Credit\, Credit for Previously Owned Clean Vehicles\, Credit for Qualified Commercial Clean Vehicles\, Residential Clean Energy Credit\, Energy Efficient Home Improvement Credit\, Premium Tax Credit\, and Prevailing Wage and Apprenticeship Requirements Comprehensive coverage of the SECURE 2.0 Act\, including: Expanding Enrollment in Retirement Plans\, Increase in Age for Required Beginning Date for Mandatory Distributions\, New Exceptions to Penalty-Free Withdrawal from Retirement Plans\, and recent IRS guidance Timely coverage of breaking tax legislation New Form 1099-K reporting requirements Detailed analysis and examples of Sale of Passthrough Entity Interest and Net Investment Income Tax Bonus Depreciation in 2023 Section 163(j) in 2023 Section 174 Research and Experimental Expenditures Residency and Domicile Selling a principal residence\, including tax planning strategies Virtual currency\, including recent developments regarding NFTs\, new Form 1099-DA\, and recently released proposed regulations regarding new IIJA broker reporting requirements New FinCEN reporting requirements in 2024 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/sstx119-25-the-best-federal-tax-update-course-by-surgent/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260513T220653 CREATED:20250331T234811Z LAST-MODIFIED:20250401T040608Z UID:10004834-1751284800-1751284800@sc.cpa SUMMARY:(SSMG117/25) Surgent's Innovative Forecasting and Budgeting: Moving Beyond the Traditional Techniques DESCRIPTION:Event Description\nDid 2020 show us that planning doesn’t work? It might seem that way. But\, obviously some organizations survived far better than others due to their ability to handle unexpected change. Forecasting and budgeting are two words that often draw an adverse reaction from many financial professionals; let us help you turn that frown upside down with our innovative approach to planning and budgeting. The pandemic has shown us that our planning process must be far nimbler and allow our organization to shift rapidly. We’ll move beyond the traditional techniques and show you easier ways to complete the process while cutting out the political pitfalls that end up causing a lack of accountability and can be demotivating to the staff. During the seminar we will cover such topics as the sales/income plan\, capital equipment planning\, the “one-year operating plan” (formerly referred to as a budget)\, the “monthly operating plan\,” cash planning\, risk planning\, and much more! Join us for this seminar as we help you streamline your forecasting and budgeting processes\, which turns into a win-win for the employees and the organization. \nDesigned For\nCFOs\, controllers\, and finance professionals \nObjectives\nDevelop a one-year operating plan (formerly referred to as a budget) Avoid the political pitfalls that often come with the forecasting and budgeting processes and inhibit change Maximize the usefulness of the forecasts developed for the organization Perform a financial risk analysis Perform an EVA analysis (PV\, ROI and Modified ROI) Be familiar with the results of the case studies and exercises that reinforce key learning points throughout the course \nMajor Subjects\nBuilding change into the planning process Sales/income plan Intermediate planning Technology plan Capital equipment planning One-year operating plan Monthly planning Cash plan Risk plan \nInstructions\nNone URL:https://sc.cpa/event/ssmg117-25-surgents-innovative-forecasting-and-budgeting-moving-beyond-the-traditional-techniques/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260513T220653 CREATED:20250331T234712Z LAST-MODIFIED:20250401T045408Z UID:10004831-1751284800-1751284800@sc.cpa SUMMARY:(SSTX227/25) 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\nIdentify who is entitled to retirement benefits and in what amounts Identify factors to consider in determining when to take benefits Discuss taxation of Social Security benefits and how this impacts other income tax planning Identify and describe the potential effects of retirement and estate planning strategies and tactics that can enhance overall retirement 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 \nMajor Subjects\nLegislative developments 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 Looking forward: Are changes ahead? \nInstructions\nNone URL:https://sc.cpa/event/sstx227-25-surgents-social-security-and-medicare-planning-for-you-and-your-clients/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260513T220653 CREATED:20250331T234422Z LAST-MODIFIED:20250401T045715Z UID:10004822-1751284800-1751284800@sc.cpa SUMMARY:(SSAA286/25) Surgent's Understanding and Testing Control and Compliance in a Single Audit DESCRIPTION:Event Description\nThe control and compliance requirements for single audits differ from the requirements for GAAS audits. As a result\, sometimes it’s difficult to tell where the auditor’s responsibilities start and stop in a single audit. This course is designed to help you proceed and succeed in applying the single audit control and compliance requirements. Over 15 focused exercises are included to provide an enhanced working knowledge of the most critical challenges in single auditing today. \nDesigned For\nAuditors performing single audits \nObjectives\nObtain a thorough understanding of the auditor’s responsibilities related to internal control in a single audit Skillfully apply the single audit requirements related to testing direct and material compliance requirements for major programs Perform single audits that make peer reviewers happy \nMajor Subjects\nThe essential internal control concepts applied in a single audit How the auditor obtains an understanding of controls over compliance and then tests the effectiveness of those controls in a single audit How the auditor plans and performs tests of compliance in a single audit The identification and reporting of control and compliance findings \nInstructions\nNone URL:https://sc.cpa/event/ssaa286-25-surgents-understanding-and-testing-control-and-compliance-in-a-single-audit/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260513T220653 CREATED:20250331T234418Z LAST-MODIFIED:20250401T035012Z UID:10004818-1751284800-1751284800@sc.cpa SUMMARY:(SSTX155/25) 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. This material is continuously updated for recent legislation impacting individual taxpayers. \nDesigned For\nThose involved in tax planning for individuals\, including those who may be partners or shareholders \nObjectives\nMine a tax return for tax planning with a client Understand the planning implications of the current environment Determine the best tax strategies for retirement Understand tax planning for the middle-income client \nMajor Subjects\nComprehensive coverage of the SECURE Act 2.0 Understanding the environment: what’s new\, what’s expired or expiring\, and what’s likely to change Reading a tax return for developing client-specific tax strategies Will there be more changes in the individual tax laws? Changes to the lifetime estate tax exemption in light of 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 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 solvency issues 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 acccounts Recent case law\, as applicable 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 \nInstructions\nNone URL:https://sc.cpa/event/sstx155-25-surgents-individual-and-financial-planning-tax-camp/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260513T220653 CREATED:20250331T234412Z LAST-MODIFIED:20250401T030937Z UID:10004817-1751284800-1751284800@sc.cpa SUMMARY:(SSMG115/25) Surgent's Microsoftr Wordr 365 and Wordr 2019: Getting Started DESCRIPTION:Event Description\nThis course is a three-lesson basic level course that guides you through opening\, creating\, formatting\, previewing\, printing\, and saving text documents. \nDesigned For\nNew Word users or experienced users switching from an earlier version \nObjectives\nCreate\, save\, and print Word documents Edit document headers and footers Edit and format document contents \nMajor Subjects\nIdentify ways to start Word; create a new Word document; add and remove text\, Identify ways to save\, close\, and reopen a document\, Select methods to work with multiple documents\, change the document view and use different methods to navigate a document\, Recognize how to preview and print a document\, Select and modify Word options; get help in Word\, Identify ways to select text\, Recognize ways to format text characters\, Select cut\, copy\, and paste techniques\, Identify ways to find and replace text and formatting\, Select the proofing tools\, Identify how to change page orientation and margins\, Select line spacing\, paragraph alignment\, and paragraph indentation options\, Recognize ways to create bulleted and numbered lists\, Select ways to insert page numbers\, headers and footers\, and manual page breaks Identify how to apply styles and how to change the document theme and style set \nInstructions\nNone URL:https://sc.cpa/event/ssmg115-25-surgents-microsoftr-wordr-365-and-wordr-2019-getting-started/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260513T220653 CREATED:20250331T234303Z LAST-MODIFIED:20250401T042022Z UID:10004815-1751284800-1751284800@sc.cpa SUMMARY:(SSAA259/25) 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 No. 26 by the ARSC. In addition to SSARS No. 26\, the entire suite of quality management standards is discussed.Most importantly\, you will be provided 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\nUnderstand and apply relevant sections of SSARS No. 21\, Clarification and Recodification Be familiar with guidance impacting preparation and compilation engagements which is contained in SSARS Nos. 22\, 23\, 24\, and 26 Be familiar with preparation and compilation work program examples Be aware of the most recent reports and other required communications Keep abreast of relevant ARSC agenda items and projects Utilize hands-on examples and illustrations to increase your overall understanding and application of the material \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 Proposed changes to the SSARS guidance 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/ssaa259-25-surgents-preparation-and-compilation-engagements-under-the-ssars/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260513T220653 CREATED:20250331T234014Z LAST-MODIFIED:20250401T040811Z UID:10004813-1751284800-1751284800@sc.cpa SUMMARY:(SSAA207/25) Surgent's Fraud Case Studies: Schemes and Controls DESCRIPTION:Event Description\nFraud is prevalent – especially since COVID-19 relief packages passed by legislatures around the world opened the till. The overwhelming majority of fraud cases are never publicized. In this course we will build on our knowledge of why people commit fraud to dissect the schemes and discuss transactional controls to help stop fraud faster. \nDesigned For\nCPAs in public practice and industry who wish to educate clients or colleagues further on how to better prevent fraud from occurring at the source – would-be fraudsters – as well as to seek means to improve anti-fraud controls \nObjectives\nConsider the ways perpetrators evade both soft and hard controls Identify teachable moments Look for the common red flags that ought to draw our attention to a potential fraud scheme \nMajor Subjects\nRecent fraud cases Common fraud schemes perpetrated by those within and outside victim organizations Consider the lessons learned Best practices to further our fraud prevention \nInstructions\nNone URL:https://sc.cpa/event/ssaa207-25-surgents-fraud-case-studies-schemes-and-controls/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260513T220653 CREATED:20250331T234008Z LAST-MODIFIED:20250401T051118Z UID:10004809-1751284800-1751284800@sc.cpa SUMMARY:(SSMG110/25) Surgent's Enterprise Risk Management for Small and Medium-Sized Companies DESCRIPTION:Event Description\n2020 taught us that major risks can come at us from any direction and with barely a warning. All organizations operate in a risk environment; however\, generally only the large for-profit organizations pay a lot of attention to risk management. Or\, other organizations equate risk management to insurance and completely miss some of the most important things that create and affect risk. Many years ago\, led by the financial industry\, large companies introduced systematic analysis in evaluating risk; however\, those skills have generally failed to transfer to small and medium-sized organizations. This program seeks to do exactly that. We will explore the needs and concepts of risk management\, showing how they equally affect both large and small companies as well as for-profit and not-for-profit organizations. With liberal use of case studies\, we will see how companies can face the issues of risk management and systematically develop a structure to identify\, evaluate\, and mitigate those risks. In each area we will explore what our experiences of the pandemic have taught us about this part of risk management. It is important to note that the program is not for the experienced risk manager of the large organization\, but for the finance professional dealing with a small to medium-sized company who desires to establish or refine an integrated enterprise risk management strategy. \nDesigned For\nCFOs\, controllers\, and finance professionals \nObjectives\nUnderstand the concepts of enterprise risk management Learn more about how we could have been better prepared for the pandemic Determine the nature of risk in all-sized companies Avoid being blind to obvious risks facing the company Rid the company of the approach to risk Perform risk identifications and evaluations Match risk to insurance in the most economical way Maximize organizational profits through reduction and transfer of risks Understand the best approaches to cyber risk \nMajor Subjects\nThe nature of risk in any size or type of organization What COVID-19 has taught us about risk management Risk tolerance and developing a risk plan Risk identification Risk evaluation Risk response Strategy risk Financial risk Marketing risk Compliance and liability risk Operational risk Environmental risk Cyber risk \nInstructions\nNone URL:https://sc.cpa/event/ssmg110-25-surgents-enterprise-risk-management-for-small-and-medium-sized-companies/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260513T220653 CREATED:20250331T233831Z LAST-MODIFIED:20250401T040805Z UID:10004806-1751284800-1751284800@sc.cpa SUMMARY:(SSTX181/25) Surgent's Max the Tax: Common Deductions DESCRIPTION:Event Description\nDuring this interactive simulation\, you will interview a sophisticated client who is knowledgeable about the latest changes in tax laws. This client always comes prepared with ideas of what deductions he may take\, and it is your job to determine whether his claims are accurate and consistent with the latest tax regulations. \nDesigned For\nTax practitioners desiring an interactive approach to learn key tax knowledge \nObjectives\nDetermine whether the client’s claims are accurate Understand common tax deductions taken on Form 1040 \nMajor Subjects\nHome office deduction Alimony payments Charitable contributions Medical expense deduction Home mortgage interest deduction State and local income tax (SALT) deduction Gambling winnings and losses \nInstructions\nNone URL:https://sc.cpa/event/sstx181-25-surgents-max-the-tax-common-deductions/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260513T220653 CREATED:20250331T233624Z LAST-MODIFIED:20250401T052519Z UID:10004797-1751284800-1751284800@sc.cpa SUMMARY:(SSAA268/25) Surgent's Guide to the Topic 606 Revenue Recognition Model for All CPAs DESCRIPTION:Event Description\nWhile the effective date of Topic 606 has passed for companies\, 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 COVID-19\, 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. 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 new revenue recognition guidance \nObjectives\nExplain the FASB’s new revenue recognition guidance found in Topic 606 Describe the FASB’s new five-step revenue recognition model Discuss the presentation and disclosure requirements in the new standard Utilize hands-on examples and illustrations to increase your overall understanding and application of the material View feedback from public entity implementation of Topic 606 Recall best practices and areas for improvement in the recognition of revenue \nMajor Subjects\nTopic 606\, Revenue from Contracts with Customers\, including recently issued ASUs impacting Topic 606 The FASB’s new five-step revenue recognition model\, including hands-on examples and illustrations of the new guidance Presentation and disclosure requirements Accounting considerations related to COVID-19-driven changes to revenue recognition processes Lessons learned and best practices for improving business processes related to revenue recognition going forward \nInstructions\nNone URL:https://sc.cpa/event/ssaa268-25-surgents-guide-to-the-topic-606-revenue-recognition-model-for-all-cpas/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260513T220653 CREATED:20250331T233622Z LAST-MODIFIED:20250401T051812Z UID:10004796-1751284800-1751284800@sc.cpa SUMMARY:(SSAA176/25) Surgent's Compilations\, Reviews\, and Preparations: Engagement Performance and Annual Update DESCRIPTION:Event Description\nSpecifically designed for preparation\, compilation\, and review practitioners\, this course will provide you with a comprehensive review and hands-on application for performing financial statement preparation\, compilation\, and review engagements. 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. 22-26 by the ARSC. In addition to SSARS 26\, the entire suite of quality management standards is discussed.However\, knowing the standards is not enough. You need to be able to effectively apply them. To support this\, the course will review recent peer review feedback on SSARS engagements\, providing insights on how to successfully apply this guidance. Not only will this course bring you up to date on SSARS requirements and guidance\, but more importantly\, it will provide you with practical examples and illustrations to help you effectively and efficiently perform these types of engagements. This course is intended to be your go-to reference for training your staff and managing your SSARS No. 21-26 services in compliance with professional\, ethical\, and technical requirements. \nDesigned For\nAccounting practitioners and their staff performing and managing compilation\, preparation\, and review engagement services \nObjectives\nUnderstand\, apply SSARS No. 21\, Clarification and Recodification Be familiar with changes due to the issuance of SSARS Nos. 22-26 Be familiar with compilation and review program examples and disclosure illustrations Identify and apply compilation\, preparation\, and review procedures Be aware of the most recent compilation and review reports and other communications Utilize hands-on examples and illustrations to increase your overall understanding and application of the material \nMajor Subjects\nSSARS 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. 25\, Materiality in a Review of Financial Statements and Adverse Conclusions SSARS No. 26\, Quality Management for an Engagement Conducted in Accordance With Statements on Standards for Accounting and Review Services Sample comprehensive engagement work programs for preparation\, compilation and review engagements Reporting and disclosure illustrations for each level of service\, including attesting on personal financial statements\, prescribed form\, special purpose framework and other engagement variations Other communication requirements\, such as sample engagement letters and management representation letters \nInstructions\nNone URL:https://sc.cpa/event/ssaa176-25-surgents-compilations-reviews-and-preparations-engagement-performance-and-annual-update/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260513T220653 CREATED:20250331T233608Z LAST-MODIFIED:20250401T044825Z UID:10004793-1751284800-1751284800@sc.cpa SUMMARY:(SSAA280/25) Surgent's Accounting\, Audit\, and Attest Update for Practitioners with Small-Business Clients DESCRIPTION:Event Description\nSpecifically tailored for practitioners who not only perform audits but provide other attest and non-attest services to small and medium-sized businesses\, this course is a comprehensive update covering recently issued accounting\, auditing\, and SSARS standards\, as well as other professional guidance impacting small and medium-sized business accountants. The course uses practical examples and illustrations to help you understand and apply the new guidance.Through a detailed review of the new lease accounting guidance\, common special purpose frameworks\, new guidance related to audits and SSARS engagements\, and the soon-to-be-effected credit loss standard\, this course will get you up to speed on the things that are most important to your smaller and medium-sized clients. \nDesigned For\nPractitioners at all levels who provide non-audit and non-attest services to small and medium-sized businesses desiring to remain up to date on recent pronouncements and other standard setter activities and professional guidance \nObjectives\nKeep abreast of current private company standard setting activities of the PCC Review recently issued accounting and non-audit attestation pronouncements and hot topics Identify key accounting implications related to new ASUs and ASC Topics 842 and 326 Understand new guidance applicable to auditing\, SSARS and attest engagements Be aware of other important guidance affecting small and medium-sized business practitioners \nMajor Subjects\nPrivate company standard setting activities Small and medium-sized business-related ASUs Lease accounting update Lessons adopted from the adoption of Topic 606 Special purpose frameworks — Cash\, modified cash\, and tax basis Common small and medium-sized business financial statement errors and deficiencies Newly issued SSARS and SSAE standards SASs effective for 2022 year-end audits \nInstructions\nNone URL:https://sc.cpa/event/ssaa280-25-surgents-accounting-audit-and-attest-update-for-practitioners-with-small-business-clients/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260513T220653 CREATED:20250331T233507Z LAST-MODIFIED:20250401T043526Z UID:10004790-1751284800-1751284800@sc.cpa SUMMARY:(SSAA184/25) Surgent's Fraud Basics: Protecting the Company Till 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. The course will also explore the dark net and cryptocurrency fraud. \nDesigned For\nCPAs in public practice and industry who wish to educate clients or colleagues on preventing fraud from occurring at the source \nObjectives\nRecognize the prevalence of fraud Understand the ways an organization may unintentionally cause fraud Identify the costs of fraud Comprehend how the new COSO framework for internal control focuses on fraud Grasp the importance of an internal control environment Understand how people may respond differently to certain factors See that there are many layers involved in fraud defense \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 Why good folks go bad; interesting findings and red flags \nInstructions\nNone URL:https://sc.cpa/event/ssaa184-25-surgents-fraud-basics-protecting-the-company-till/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260513T220653 CREATED:20250331T233415Z LAST-MODIFIED:20250401T051508Z UID:10004789-1751284800-1751284800@sc.cpa SUMMARY:(SSAA149/25) Surgent's Auditing Not-for-Profit Entities: Superior Skills for an Effective and Efficient Audit DESCRIPTION:Event Description\nIt’s been said that you cannot fit a square peg into a round hole. The same principle holds true for audits of not-for-profit entities. You cannot simply apply a standard commercial audit approach to the audit of a not-for-profit entity and expect a good fit. Skilled auditors will instead adjust the audit approach to fit the not-for-profit entity. This course is designed to help you do just. It will equip you with the superior skills needed to excel in auditing not-for-profit entities. The course materials utilize a highly illustrative and innovative format. Over 25 focused exercises are included to provide an enhanced working knowledge of auditing not-for-profit entities. \nDesigned For\nAuditors of not-for-profit entities \nObjectives\nIdentify what distinguishes not-for-profit auditing from commercial sector auditing Skillfully adjust the audit for the characteristics of a not-for-profit entity More effectively audit not-for-profit entities through superior knowledge of key issues \nMajor Subjects\nRefining key planning and general auditing considerations to the not-for-profit environment Characteristics of not-for-profit financial statements that require special attention The auditor’s consideration of fraud in auditing a not-for-profit entity Audit procedures to become comfortable with management’s recording and reporting of contributions and promises to give Auditing how a not-for-profit entity gets from natural expenses to functional expenses Auditing considerations and techniques related to net assets\, compliance with tax laws and regulations\, collections and split-interest agreements Considerations related to Yellow Book and single audits \nInstructions\nNone URL:https://sc.cpa/event/ssaa149-25-surgents-auditing-not-for-profit-entities-superior-skills-for-an-effective-and-efficient-audit/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260513T220653 CREATED:20250331T233310Z LAST-MODIFIED:20250401T042213Z UID:10004787-1751284800-1751284800@sc.cpa SUMMARY:(SSTX112/25) Surgent's Advanced Partnership/LLC Workshop: How to Do Optional Step-Up in Basis Under 754 and Related Provisions DESCRIPTION:Event Description\nThis course explores the practical issues in the many instances in which a step-up in basis can create tax advantages for partners and members. This course includes case studies to illustrate the critical points. \nDesigned For\nAccounting and Financial Professionals in public accounting who work extensively with LLC and partnership tax issues \nObjectives\nDistinguish the tax consequences of a partnership interest sale and of a partnership asset distribution with and without a Sect 754 election Identify circumstances when a Sect 754 election may be beneficial Calculate the basis adjustments to individual partnership properties when a Sect 754 election is made \nMajor Subjects\nIdentifying when an election to adjust basis will be available Determining when the basis adjustment must be made or may be made without an election Learning how to make the calculations to determine a step-up and allocate that step-up among partnership assets Examining practical examples dealing with a sale of a partnership interest and the effects of Sect 734(b) Exploring the alternatives to electing a basis adjustment Understanding a distribution of property and when an inside basis adjustment can be considered Studying examples dealing with sale of assets vs. sale of partnership interests and issues with hot assets Finding out how to keep track of the books for tax preparers when the inside basis adjustment is made\, and how to flow through adjustments through a tax return and K-1 \nInstructions\nNone URL:https://sc.cpa/event/sstx112-25-surgents-advanced-partnership-llc-workshop-how-to-do-optional-step-up-in-basis-under-754-and-related-provisions/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260513T220653 CREATED:20250331T233016Z LAST-MODIFIED:20250401T050719Z UID:10004783-1751284800-1751284800@sc.cpa SUMMARY:(SSTE132/25) Surgent's UiPath: Step into RPA DESCRIPTION:Event Description\nSurgent has partnered with UiPath(TM)\, the world’s leading robotic process automation (RPA) software company\, to provide this CPE course that gives learners practical application in RPA. Participants in this course receive an engaging introduction to RPA through an experiential\, use-case approach. They learn how general\, real-world problems can be solved in a non-RPA environment. The course teaches skills that enable participants to create a robot using free UiPath software to automate the solution. By automating repetitive tasks and streamlining workflows with RPA\, firms and their employees can benefit from fewer errors\, increased productivity\, and job satisfaction. \nDesigned For\nAnyone interested in an introduction to RPA and those looking to streamline business workflows \nObjectives\nDescribe robotic process automation; Describe the impact of RPA on the future of work; List the benefits of RPA; Understand robots and the types available in UiPath Describe the UiPath platform components; List the benefits of adopting RPA; Install UiPath Academic Alliance Edition; Install UiPath browser extensions; Explain UiPath user interface; Create your first automation project Scrape data using UiPath; Understand the different types of recording available in UiPath; Use the most important types of loops in UiPath; Understand the use of conditional statements Understand data persistence and its use in UiPath; Read and write to Excel; Describe selectors in UiPath; Understand the UI Explorer and when to use it; Create robots for basic automation workflows \nMajor Subjects\nOverview of RPA Understanding UiPath platform components Hands-on application through automation project \nInstructions\nDownload UiPath Studio (free) or UiPath StudioX (free) URL:https://sc.cpa/event/sste132-25-surgents-uipath-step-into-rpa/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260513T220653 CREATED:20250331T232912Z LAST-MODIFIED:20250401T044822Z UID:10004779-1751284800-1751284800@sc.cpa SUMMARY:(SSAA186/25) Surgent's Disclosure Requirements for SEC Form 8-K DESCRIPTION:Event Description\nThis course provides an overview of the disclosure requirements for SEC Form 8-K\, the broad form used to notify investors in U.S. publicly traded companies of certain events that may be important . This course provides an overview of the key disclosure requirements for several of the triggering events requiring the filing of a Form 8-K with the SEC. This course also provides information about how the Form 8-K requirements have evolved over time. \nDesigned For\nFinancial practitioners who want an overview of the disclosure requirements for a Form 8-K \nObjectives\nRecognize the overall purpose of the Form 8-K Identify the filing deadline for Form 8-K triggering events Identify triggering events that require the filing of a Form 8-K Recognize overall disclosure requirements for a Form 8-K \nMajor Subjects\nThe overall purpose of the Form 8-K Triggering events for filing the Form 8-K Filing deadline for the Form 8-K \nInstructions\nNone URL:https://sc.cpa/event/ssaa186-25-surgents-disclosure-requirements-for-sec-form-8-k/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260513T220653 CREATED:20250331T232808Z LAST-MODIFIED:20250401T045520Z UID:10004776-1751284800-1751284800@sc.cpa SUMMARY:(SSMG123/25) Surgent's Integrated Planning\, Forecasting\, and Budgeting for Organizational Success DESCRIPTION:Event Description\nPlanning may be one of the most important assignments of the finance professional; however\, it is often accomplished in a way that can harm the organization. In many cases\, huge sums are spent only to have a planning document developed that does not serve to bring the company together\, but rather causes internal division. In some situations the budget can actually harm both productivity and alignment.This course is designed to bring planning\, budgeting\, and forecasting together into one fully aligned process that is easier\, more efficient\, and fully engages all parts of the organization. Rather than the plan being owned by the finance department\, it is owned and followed by everyone from the CEO to the entry-level employee. \nDesigned For\nCFOs\, controllers\, and finance professionals \nObjectives\nImplement an integrated approach to planning\, budgeting and forecasting for a more uniform process throughout the organization Avoid the political pitfalls that often come with the planning process Maximize the usefulness of the different plans developed for the organization Identify the differences between strategic and incremental planning Perform a financial risk analysis Perform an EVA analysis (PV\, ROI and Modified ROI) Be familiar with the results of the case studies and exercises that reinforce key learning points throughout the course; \nMajor Subjects\nDifferences between planning and budgeting 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/ssmg123-25-surgents-integrated-planning-forecasting-and-budgeting-for-organizational-success/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260513T220653 CREATED:20250331T232716Z LAST-MODIFIED:20250401T051125Z UID:10004775-1751284800-1751284800@sc.cpa SUMMARY:(SSTX145/25) Surgent's Four Tiers of Loss Limitations: A Guide to the Rules for Pass-Through Entities DESCRIPTION:Event Description\nOwners of S corporations and partnerships are subject to numerous limitations on pass-through losses\, each with unique rules\, applications\, and complexities. With the increase in popularity of pass-through business entities\, it is essential for CPAs to understand the complexities and interactions of these pass-through loss limitations. \nDesigned For\nExperienced practitioners who desire a refresher on loss limitations and an analysis of the new rules. Inexperienced practitioners who desire to learn the basics of all four pass-through loss limitations and their interactions in one course. \nObjectives\nAnalyze how basis in an ownership interest in a pass-through entity is established Discuss how activity of the entity\, distributions\, and optional adjustments increase or decrease basis Discuss when basis is “at-risk” under Section 465\, and the resulting loss disallowance and carryforward related to basis that is not at-risk Define passive activities under Section 469 and exceptions to the passive loss rules Discuss when and how aggregation of activities should be used to avoid the passive loss rules Analyze Sect 461(l) created by the Tax Cuts and Jobs Act of 2017 and understand the limitation calculation and resulting carryforward Analyze the hierarchy of the loss limitations with examples of the application of the four tiers of losses and how they interact Use case studies to reinforce the learning objectives \nMajor Subjects\nThe Inflation Reduction Act of 2022 Tier 1: Basis limitations for S corporation shareholders and partners Tier 2: Section 465 at-risk limitations for S corporation shareholders and partners\, including the impact of debt\, indemnities\, guarantees\, and shareholder/partner agreements Tier 3: Section 469 passive loss limitations and exceptions to the limitations Tier 4: The excess business loss limitation of the Tax Cuts and Jobs Act of 2017 (new §461(l))\, American Rescue Plan Act\, and Inflation Reduction Act \nInstructions\nNone URL:https://sc.cpa/event/sstx145-25-surgents-four-tiers-of-loss-limitations-a-guide-to-the-rules-for-pass-through-entities/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260513T220653 CREATED:20250331T232714Z LAST-MODIFIED:20250401T051123Z UID:10004774-1751284800-1751284800@sc.cpa SUMMARY:(SSAA151/25) Surgent's Accounting Principle Changes DESCRIPTION:Event Description\nThis course provides an overview of the accounting requirements with respect to accounting principle changes. The scope of accounting changes includes a discussion of changes in accounting principles\, changes in accounting estimates\, as well as changes of a reporting entity. A majority of the information included within this course is sourced from the requirements found within FASB ASC Topic No. 250\, Accounting Changes and Error Corrections. \nDesigned For\nAccounting professionals \nObjectives\nList the different types of accounting changes and how they affect an entity’s financial statements Differentiate between the requirements for the different types of accounting changes Identify disclosure requirements related to changes in accounting principles \nMajor Subjects\nAn overview of the accounting requirements with respect to accounting principle changes Accounting changes that can take the shape of changes in accounting principle\, changes in accounting estimates\, and changes in reporting entity The ASUs that have affected ASC topics over the last few years \nInstructions\nNone URL:https://sc.cpa/event/ssaa151-25-surgents-accounting-principle-changes/ CATEGORIES:Self-Study Text END:VEVENT END:VCALENDAR