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BEGIN:VEVENT
DTSTART;TZID=America/Detroit:20270630T120000
DTEND;TZID=America/Detroit:20270630T120000
DTSTAMP:20260807T014517Z
CREATED:20260807T014516Z
LAST-MODIFIED:20260807T014517Z
UID:10006840-1814356800-1814356800@sc.cpa
SUMMARY:(SSTX176/27) Surgent's 2025 Tax Update
DESCRIPTION:Event Description\nBoth businesses and individual clients face major changes as a result of tax reform\, 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 tax legislation applicable to individual and business clients. Continually updated to reflect enacted legislation. \nDesigned For\nCPAs who need to know the latest tax law changes in all areas of practice \nObjectives\n\nUnderstand strategies and tactics to use in light of new legislation\n Understand how to nail down valuable deductions and other reductions to the tax base\n\nMajor Subjects\nTimely coverage of breaking tax legislation    Comprehensive 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        Advanced practice\, reporting\, and other issues intertwined with advanced planning and discussion ideas \nInstructions\nNone
URL:https://sc.cpa/event/sstx176-27-surgents-2025-tax-update/
CATEGORIES:Self-Study Text
END:VEVENT
BEGIN:VEVENT
DTSTART;TZID=America/Detroit:20270630T120000
DTEND;TZID=America/Detroit:20270630T120000
DTSTAMP:20260807T015119Z
CREATED:20260807T015119Z
LAST-MODIFIED:20260807T015119Z
UID:10006857-1814356800-1814356800@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:20260807T015319Z
CREATED:20260807T015318Z
LAST-MODIFIED:20260807T015319Z
UID:10006858-1814356800-1814356800@sc.cpa
SUMMARY:(SSAA258/27) Surgent's ASC 606 Insights: Licensing Revenue and Financial Statement Disclosures
DESCRIPTION:Event Description\nThis course provides an overview of critical challenges companies encounter under ASC 606\, emphasizing several key areas that can be particularly challenging for effective revenue recognition. This includes licensing arrangements\, with an emphasis on how to recognize revenue from agreements that grant customers rights to use or access intellectual property. This course also addresses the requirements and challenges with respect to financial statement disclosures. \nDesigned For\nProfessionals interested in revenue recognition under ASC 606 \nObjectives\n\nIdentify criteria for determing whether a license is distinct under ASC 606\n Distinguish between licenses that grant a right to use IP and those that grant a right to access IP\n Recognize the differences between functional and symbolic IP\n Determine when revenue should be recognized for licenses involving functional IP\n Identify the timing of revenue recognition disclosures based on ASC 606 guidelines\n Recognize required disclosures about contract nature and revenue policies\n\nMajor Subjects\nRight to Use vs. Right to Access    Functional IP    Symbolic IP    License Renewals    Revenue Recognition Disclosures    Information about Contracts with Customers    Disaggregation of Revenue    Transaction Price Allocated to the Remaining Performance Obligations    Practices to Avoid \nInstructions\nNone
URL:https://sc.cpa/event/ssaa258-27-surgents-asc-606-insights-licensing-revenue-and-financial-statement-disclosures/
CATEGORIES:Self-Study Text
END:VEVENT
BEGIN:VEVENT
DTSTART;TZID=America/Detroit:20270630T120000
DTEND;TZID=America/Detroit:20270630T120000
DTSTAMP:20260807T015320Z
CREATED:20260807T015320Z
LAST-MODIFIED:20260807T015320Z
UID:10006859-1814356800-1814356800@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:20260807T015609Z
CREATED:20260807T015609Z
LAST-MODIFIED:20260807T015609Z
UID:10006865-1814356800-1814356800@sc.cpa
SUMMARY:(SSTX252/27) Surgent's Forms 1120-S and 1065 Return Review Boot Camp for New and Experienced Reviewers
DESCRIPTION:Event Description\nMost review techniques developed by professionals are self-taught and fine-tuned via experience. Yet how does one start? The purpose of this course is to give both new and seasoned reviewers additional and advanced procedures via a multitude of checklists to more thoroughly review S corporation and partnership tax returns. Its emphasis is not planning; rather\, it is to develop a strategy to properly review a return effectively and thoroughly. The course includes dozens of “practice tips for new reviewers” and is updated for impacts of newly enacted legislation. \nDesigned For\nSenior-level staff new to the review process or experienced staff members looking to update and/or expand their review procedures \nObjectives\n\nExpand the process involved in reviewing applicable tax returns\n Identify the most common areas that result in errors\n Document a review\, including consideration of risk management\n\nMajor Subjects\nReviews of portions of error-prone staff-prepared Forms 1120-S and 1065 from client-provided information    What are common errors preparers make and what are the areas generating malpractice claims?    Initial administrative groundwork    The importance of Schedule M-1. Learn how various schedules are related and learn how to self-review    Reporting requirements and filing exceptions for Schedules K-2 and K-3    Don’t fall prey to reporting oddities    When can seemingly separately stated Schedule K items actually be trade or business items to report on Forms 1120-S or 1065?    Form 1120-S – What exactly is terminating S elections today? How do I recognize a second class of stock? Maintaining shareholder basis schedules; beware of final IRS regulations regarding open debt; the default method of calculating basis versus the election under Section 1367; can an S corporation distribute earnings and profits from C corporation years?    Form 1065 – New tax reporting requirement for partners’ capital balances    Why use Section 704(b) to maintain capital accounts; Section 704(c) regulations for preventing the shifting of tax consequences among partners or members; allocating recourse\, nonrecourse\, and qualified nonrecourse debt; a review of Section 754 step-up in basis rules    Multiple checklists of efficient procedures to identify potential issues on an 1120-S or 1065 tax return    Major provisions of HR 1\, One Big Beautiful Bill Act (OBBBA)\, relevant to course material have been included throughout \nInstructions\nNone
URL:https://sc.cpa/event/sstx252-27-surgents-forms-1120-s-and-1065-return-review-boot-camp-for-new-and-experienced-reviewers/
CATEGORIES:Self-Study Text
END:VEVENT
BEGIN:VEVENT
DTSTART;TZID=America/Detroit:20270630T120000
DTEND;TZID=America/Detroit:20270630T120000
DTSTAMP:20260807T020920Z
CREATED:20260807T020920Z
LAST-MODIFIED:20260807T020920Z
UID:10006887-1814356800-1814356800@sc.cpa
SUMMARY:(SSTX169/27) 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\n\nUnderstand life insurance for both income and estate planning\n Identify strategies that are effective following estate and gift tax reform\n Understand options available to baby boomers as they reach retirement in light of Social Security\n Prepare for potential legislative changes to retirement and estate planning\n\nMajor Subjects\nTimely coverage of breaking tax legislation    Comprehensive coverage of key provisions enacted under The One Big Beautiful Bill Act (OBBBA)    The SECURE 2.0 Act provisions applicable to individuals    Changes to the lifetime estate tax exemption in light of proposed regulations    Considerations when selling a principal residence    Tax benefits of HSAs    An overview of the mechanics and practical considerations of Donor Advised Funds    Virtual currency and digital assets – understand the new Form 1099-DA for reporting digital assets    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/sstx169-27-surgents-this-years-best-income-tax-estate-tax-and-financial-planning-ideas/
CATEGORIES:Self-Study Text
END:VEVENT
BEGIN:VEVENT
DTSTART;TZID=America/Detroit:20270630T120000
DTEND;TZID=America/Detroit:20270630T120000
DTSTAMP:20260807T021122Z
CREATED:20260807T021122Z
LAST-MODIFIED:20260807T021122Z
UID:10006890-1814356800-1814356800@sc.cpa
SUMMARY:(SSTX212/27) Surgent's Preparing C Corporation Tax Returns for New Staff and Paraprofessionals
DESCRIPTION:Event Description\nThis course is a great foundation to introduce new preparers to tax rules related to business returns. The course covers tax areas affecting all business entities\, providing a solid basis for staff to handle business entity returns. Such business tax topics include the sale of assets used in a trade or business (Form 4797)\, depreciation (Form 4562)\, deductible and nondeductible items\, and the basics of uniform capitalization. The objective of this course is to train new staff accountants\, data processing employees\, paraprofessionals\, and bookkeepers to prepare complicated federal corporate income tax returns. It is a hands-on and practical course\, with extra emphasis on changes to forms under new tax law. \nDesigned For\nNew staff and paraprofessionals involved in return preparation \nObjectives\n\nUnderstand basic preparation principles that affect all business entities\n Prepare a detailed Form 1120\, including Schedule M-1\n Apply proper treatment of trial balance entries on Form 1120\n\nMajor Subjects\nUpdates throughout regarding the recent HR 1\, One Big Beautiful Bill Act    Preparation of a reasonably complicated Form 1120\, U.S. Corporation Income Tax Return\, from trial balance to completed return    The importance of Schedule M-1\, including adjustments in reconciling book income to tax income and items staff may look for on all business returns    New tax planning strategies for depreciation deductions\, including changes to Section 179 and first-year depreciation under Section 168(k) as a result of new tax legislation    Methods of accounting    In-depth analysis of Form 4797 dealing with depreciation recapture    Deductible expenses\, including rules on meals and entertainment    Section 163(j)    Computation of tax liability    Overview of common business deductions – deductibility and Schedule M-1    How to practically handle uniform capitalization and inventory accounting for a small manufacturing concern    And more! \nInstructions\nNone
URL:https://sc.cpa/event/sstx212-27-surgents-preparing-c-corporation-tax-returns-for-new-staff-and-paraprofessionals/
CATEGORIES:Self-Study Text
END:VEVENT
BEGIN:VEVENT
DTSTART;TZID=America/Detroit:20270630T120000
DTEND;TZID=America/Detroit:20270630T120000
DTSTAMP:20260807T021127Z
CREATED:20260807T021127Z
LAST-MODIFIED:20260807T021127Z
UID:10006892-1814356800-1814356800@sc.cpa
SUMMARY:(SSAA276/27) Surgent's ASC 606 Insights: Timing of Revenue Recognition & Principal vs. Agent Considerations
DESCRIPTION:Event Description\nThis course provides an overview of critical challenges companies encounter under ASC 606\, emphasizing several key areas that can be particularly challenging for effective revenue recognition. This includes distinguishing between recognizing revenue over time versus at a point in time as well as principal versus agent considerations. \nDesigned For\nProfessionals interested in revenue recognition under ASC 606 \nObjectives\n\nIdentify factors that influence the determination of control transfer in a contract\n Recognize implications of transferring control over time versus at a specific point in time\n Determine the significance of contract terms in assessing when control transfers to a customer\n Identify key factors that determine whether an entity acts as a principal or an agent\n Recognize best practices for conducting principal vs. agent evaluations\n\nMajor Subjects\nMeasuring Progress    Output Methods    Input Methods    Factors Supporting Principal Conclusion    Factors Supporting Agent Conclusion    Mixed Conclusion (Both Principal and Agent); \nInstructions\nNone
URL:https://sc.cpa/event/ssaa276-27-surgents-asc-606-insights-timing-of-revenue-recognition-principal-vs-agent-considerations/
CATEGORIES:Self-Study Text
END:VEVENT
BEGIN:VEVENT
DTSTART;TZID=America/Detroit:20270630T120000
DTEND;TZID=America/Detroit:20270630T120000
DTSTAMP:20260807T021207Z
CREATED:20260807T021207Z
LAST-MODIFIED:20260807T021207Z
UID:10006893-1814356800-1814356800@sc.cpa
SUMMARY:(SSAA229/27) Surgent's Understanding the High-Stakes Mega Issues in A&A Today
DESCRIPTION:Event Description\nWith so much of significance going on currently in the world of A&A today\, you need to be able to make sense of the key drivers of our profession. In this course\, we will review the key aspects of the events that are impacting practitioners and financial statement preparers alike.Specifically\, because technology is rapidly transforming our profession\, we’ll review current trends and risks related to technology. Next\, while many COVID-19 accounting considerations have passed\, the issue of going concern is likely to last for the next several accounting periods. We’ll review the disclosure and reporting issues related to this complex topic. With the private company implementation date for ASC 842 now here\, we’ll review the new lease accounting guidance. Then\, we’ll wrap up the course with a discussion of peer review findings and engagement quality initiatives. \nDesigned For\nPracticing CPAs and their staffs\, both in public accounting and business and industry – controllers\, accountants\, and other financial accounting personnel involved in financial statement preparation and review \nObjectives\n\nRecall key concepts related to data-driven decision-making and technology trends\n Identify key disclosure and reporting considerations related to going concern\n Apply the FASB’s new lease accounting guidance\, ASU No. 2016-02\n Recall the AICPA engagement quality initiatives and peer review results\n\nMajor Subjects\nTechnology trends impacting the accounting profession    Going concern accounting and reporting issues    ASC Topic 842\, Leases\, implementation challenges\, and ongoing accounting    Engagement quality update \nInstructions\nNone
URL:https://sc.cpa/event/ssaa229-27-surgents-understanding-the-high-stakes-mega-issues-in-aa-today/
CATEGORIES:Self-Study Text
END:VEVENT
BEGIN:VEVENT
DTSTART;TZID=America/Detroit:20270630T120000
DTEND;TZID=America/Detroit:20270630T120000
DTSTAMP:20260807T021212Z
CREATED:20260807T021212Z
LAST-MODIFIED:20260807T021212Z
UID:10006896-1814356800-1814356800@sc.cpa
SUMMARY:(SSTX162/27) Surgent's Mastering Basis Issues for S Corporations\, Partnerships\, and LLCs
DESCRIPTION:Event Description\nThe most difficult concepts to master when dealing with flow-through business entities are the basis and distribution concepts. Major error and malpractice issues occur if the CPA does not fully understand the impact of these rules. This course is designed to focus on the practical applications of these rules. \nDesigned For\nAccounting and Financial Professionals who prepare both individual and flow-through business entity tax returns and need a thorough grasp of these significant issues \nObjectives\n\nDetermine initial basis and organizing tax-free under Section 351 and Section 721\n Discuss;what affects basis and how to treat distributions\n Pass the loss limitation hurdles to deduct pass-through losses\n\nMajor Subjects\nApplicable coverage of any basis considerations within any recent tax legislation enacted before the presentation;    Discuss new pass-through basis calculations required as attachments to certain individual returns;    Excess business losses and NOLs;    Tax Basis Capital Account Reporting Requirements;    How Section 179 limitations affect basis and how the tax-benefit rule is applied;    S corporations: Beware of final IRS regulations regarding open debt of S corporations; understand the effect of stock basis and debt basis and IRS’s recent focus on at-risk basis for shareholders; recognize how AAA applies or does not apply to certain S corporations; learn to apply the complex ordering rules and special elections that can have a big tax result; become aware of when you can have a taxable dividend in an S corporation; understand distributions of cash and property and post-termination transition rules\, and temporary post-termination rules for eligible corporations;    LLCs and partnerships: Learn the detailed rules of Section 704 for preventing the shifting of tax consequences among partners or members; determine how to calculate basis under both Section 704 and for at-risk under Section 465; recognize how recourse\, nonrecourse\, and qualified nonrecourse debt can create significantly different tax results; review Section 754 step-up in basis rules; and learn how legislation cleans up the basis treatment of charitable contributions and foreign taxes paid; \nInstructions\nNone
URL:https://sc.cpa/event/sstx162-27-surgents-mastering-basis-issues-for-s-corporations-partnerships-and-llcs/
CATEGORIES:Self-Study Text
END:VEVENT
BEGIN:VEVENT
DTSTART;TZID=America/Detroit:20270630T120000
DTEND;TZID=America/Detroit:20270630T120000
DTSTAMP:20260807T021311Z
CREATED:20260807T021311Z
LAST-MODIFIED:20260807T021311Z
UID:10006897-1814356800-1814356800@sc.cpa
SUMMARY:(SSTX199/27) 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\n\nUnderstand the basics of cryptocurrency \n Identify cryptocurrency-related issues that clients may face \n\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/sstx199-27-surgents-max-the-tax-crypto-craze/
CATEGORIES:Self-Study Text
END:VEVENT
BEGIN:VEVENT
DTSTART;TZID=America/Detroit:20270630T120000
DTEND;TZID=America/Detroit:20270630T120000
DTSTAMP:20260807T021311Z
CREATED:20260807T021311Z
LAST-MODIFIED:20260807T021311Z
UID:10006898-1814356800-1814356800@sc.cpa
SUMMARY:(SSTX188/27) 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\n\nIdentify and distinguish guaranteed payments and distributive shares\n Understand the relationship between capital account maintenance and outside basis adjustment\n Define various kinds of partnership liabilities and explain the tax consequences of each\n\nMajor Subjects\nSelf-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    Functional test by Tax Court on whether a limited partner may be subject to the self-employment tax if such partner does more than a limited partner should \nInstructions\nNone
URL:https://sc.cpa/event/sstx188-27-surgents-the-top-five-tax-issues-in-dealing-with-llcs-and-partnerships/
CATEGORIES:Self-Study Text
END:VEVENT
BEGIN:VEVENT
DTSTART;TZID=America/Detroit:20270630T120000
DTEND;TZID=America/Detroit:20270630T120000
DTSTAMP:20260807T021410Z
CREATED:20260807T021410Z
LAST-MODIFIED:20260807T021410Z
UID:10006902-1814356800-1814356800@sc.cpa
SUMMARY:(SSTX130/27) Surgent's Succession Planning for the Small Business Owner: Finding the Exit Ramp
DESCRIPTION:Event Description\nThe life cycle of the small business can be summed up in three segments: 1) starting the business; 2) operating the business; and 3) getting out of the business. This course focuses on getting out of the business. The most elusive element of owning a small business can be finding the proper exit strategy. This course is designed to provide the business consulting practitioner with tools and concepts to advise the small business owner and assist them in developing the right exit strategy. The course covers exit strategies related to third-party sales and succession planning within a family. \nDesigned For\nPractitioners with small business clients that will eventually sell that business to third parties or family members that need advice regarding exiting the business \nObjectives\n\nUnderstand the process of selling a business from finding a buyer to completing the sale\n Understand how business brokers operate and the fees they charge\n Discuss the difference between selling the business and leaving the business: the transition period\n Protect the seller’s interest in a seller-financed sale\n Understand how estate planning and family succession of a business interact\n Understand the use of discounts in transfers of ownership interests to family members\n Discuss when to turn over operations while maintaining control of a family business: drawing distributions from the business for retirement and receiving a step-up in basis at death\n Understand various structuring options for family business succession\n\nMajor Subjects\nHow to find unrelated buyers of a business    Maintaining control of the business succession process    Turning over the reins to family members: when to give up control    Finding the right team to sell a business    Options for selling a business to an unrelated party    Options for selling a business to family members    Options for selling a business to employees    Overcoming the emotional attachment to a business    Selling to family members for a life annuity    Using family partnerships and trusts to transfer a business \nInstructions\nNone
URL:https://sc.cpa/event/sstx130-27-surgents-succession-planning-for-the-small-business-owner-finding-the-exit-ramp/
CATEGORIES:Self-Study Text
END:VEVENT
BEGIN:VEVENT
DTSTART;TZID=America/Detroit:20270630T120000
DTEND;TZID=America/Detroit:20270630T120000
DTSTAMP:20260807T021521Z
CREATED:20260807T021521Z
LAST-MODIFIED:20260807T021521Z
UID:10006908-1814356800-1814356800@sc.cpa
SUMMARY:(SSTX195/27) Surgent's Max the Tax: Tax Impacts on Exit Planning
DESCRIPTION:Event Description\nThis “jeopardy”-style\, interactive game introduces tax advisors to the fundamentals of exit planning strategies. After exploring some essential concepts\, key principles\, and sophisticated techniques regarding the sale of a business\, the “contestant” will put their skills to the test in navigating everyday questions that must be addressed by a tax advisor. \nDesigned For\nCPAs in industry and public accounting who want to gain an understanding of exit planning considerations for their clients \nObjectives\n\nUnderstand key issues regarding exit planning\n Discuss tax implications of exit planning strategies\n\nMajor Subjects\nDiscussion of capital gain planning    Transaction analysis and reporting    Elements of a tax-free reorganization    Overview of non-federal taxes: state tax implications\, estate taxes\, gift taxes\, generation-skipping taxes\, and property taxes \nInstructions\nNone
URL:https://sc.cpa/event/sstx195-27-surgents-max-the-tax-tax-impacts-on-exit-planning/
CATEGORIES:Self-Study Text
END:VEVENT
BEGIN:VEVENT
DTSTART;TZID=America/Detroit:20270630T120000
DTEND;TZID=America/Detroit:20270630T120000
DTSTAMP:20260807T021614Z
CREATED:20260807T021613Z
LAST-MODIFIED:20260807T021614Z
UID:10006910-1814356800-1814356800@sc.cpa
SUMMARY:(SSTX105/27) Surgent's Limited Liability Companies: Losses\, Liquidations\, Terminations\, Continuations\, and Sales
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\nAccounting and Financial Professionals with clients using the LLC or LLP structure who need to understand advanced issues\, problems\, and planning strategies \nObjectives\n\nIdentify when distributions are taxable\, including disguised sales and the tax on pre-contribution gain\n Discuss the tax consequences of a liquidation of a partner’s interest\n Describe the options when a partnership terminates or continues following an acquisition or merger;\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\nMajor Subjects\nWhen are distributions taxable?     Miscellaneous issues\, including the critical difference between Section 736(a) and Section 736(b) payments    Sales of an LLC interest — holding period and hot asset issues \nInstructions\nNone
URL:https://sc.cpa/event/sstx105-27-surgents-limited-liability-companies-losses-liquidations-terminations-continuations-and-sales/
CATEGORIES:Self-Study Text
END:VEVENT
BEGIN:VEVENT
DTSTART;TZID=America/Detroit:20270630T120000
DTEND;TZID=America/Detroit:20270630T120000
DTSTAMP:20260807T021934Z
CREATED:20260807T021933Z
LAST-MODIFIED:20260807T021934Z
UID:10006914-1814356800-1814356800@sc.cpa
SUMMARY:(SSAA219/27) Surgent's Latest Developments in Government and Nonprofit Accounting and Auditing
DESCRIPTION:Event Description\nThis year is indeed another year of significant change in the world of government and nonprofit accounting and auditing. Time is valuable\, and it’s hard to stay current in today’s rapidly changing environment. Let us save you time and effort in staying current through this informative update course. The course materials utilize a highly illustrative and innovative format. Over 25 focused exercises are included to provide an enhanced working knowledge of the latest developments in government and nonprofit accounting and auditing. \nDesigned For\nAuditors and industry professionals working in the government and nonprofit environment \nObjectives\n\nKeep up with the latest developments at the GAO\, OMB\, AICPA\, GASB\, and FASB\n Ensure that your accounting and auditing skills stay up-to-date with current requirements\n Be prepared for major changes on the horizon issues\n\nMajor Subjects\nDeveloping issues related to the 2024 Yellow Book revision and the 2024 revision to the Uniform Guidance for Federal Awards    Key AICPA developments affecting audits of governments and nonprofits (including SAS No. 146 on quality management)    The implementation of GASB No. 101 on compensated absences    GASB No. 103 addressing improvements to the financial reporting model    The application of GASB No. 102 on certain risk disclosures and GASB No. 104 on disclosure of certain capital assets    Key issues related to nonprofit financial reporting (e.g.\, presenting a measure of operations\, various disclosures\, etc.) \nInstructions\nNone
URL:https://sc.cpa/event/ssaa219-27-surgents-latest-developments-in-government-and-nonprofit-accounting-and-auditing/
CATEGORIES:Self-Study Text
END:VEVENT
BEGIN:VEVENT
DTSTART;TZID=America/Detroit:20270630T120000
DTEND;TZID=America/Detroit:20270630T120000
DTSTAMP:20260807T022213Z
CREATED:20260807T022213Z
LAST-MODIFIED:20260807T022213Z
UID:10006921-1814356800-1814356800@sc.cpa
SUMMARY:(SSOT152/27) Surgent's Current Developments and Best Practices for Today's CFOs and Controllers
DESCRIPTION:Event Description\nIn today’s rapidly changing world\, finance professionals are required to wear many hats and are often the keys to an organization’s success. On one hand\, they need to be abreast of the latest proven financial skills to make the best decisions; on the other hand\, they need strong skills to motivate\, manage\, and lead people. Being pigeonholed into one area or another is neither good for career development nor beneficial to the organization. This reality has become even more pronounced with the advent of AI. This course is designed to equip CFOs and controllers with the skills needed to lead their organizations into a rapidly changing decade\, while also focusing on what we have learned from evolving management systems. Another unique aspect of this course is its constant evolution. We know change is occurring at an exponential rate\, and this has proven true across finance\, management\, and leadership over the past year. The course addresses these emerging issues and will continue to be updated as necessary throughout the year. \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 Lead organizations into the rapidly changing decade\n Apply what we have learned from the recent changes in organizations and AI for 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 as organizational cultures change    Expense control that works    Understanding our changing workforce and working environment    Financial risk analysis    Enterprise risk management    Metrics and benchmarking    Improving bank relationships and cash management \nInstructions\nNone
URL:https://sc.cpa/event/ssot152-27-surgents-current-developments-and-best-practices-for-todays-cfos-and-controllers/
CATEGORIES:Self-Study Text
END:VEVENT
BEGIN:VEVENT
DTSTART;TZID=America/Detroit:20270630T120000
DTEND;TZID=America/Detroit:20270630T120000
DTSTAMP:20260807T022221Z
CREATED:20260807T022221Z
LAST-MODIFIED:20260807T022221Z
UID:10006922-1814356800-1814356800@sc.cpa
SUMMARY:(SSTX215/27) 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\n\nLearn complicated issues of filing status and dependency exemptions\n Learn about Schedules A\, B\, C\, D\, E\, and SE; Forms 8867\, 4797\, and 4562; passive rules and more\n Complete comprehensive problems related to Schedules A\, C\, and D; QBI\, 4797\, 6251\, and more\, all with filled-in forms\n Learn about IRA contributions\, self-employed retirement plans\, child-care credits\, and the adoption tax credit\n\nMajor Subjects\nUpdates related to HR 1\, One Big Beautiful Bill Act\, incorporated throughout the course    Preparation of various Form 1040 individual tax returns and schedules; provided answers include filled-in forms;    Coverage of Form 7203;    Coverage of Section 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/sstx215-27-surgents-preparing-individual-tax-returns-for-new-staff-and-paraprofessionals/
CATEGORIES:Self-Study Text
END:VEVENT
BEGIN:VEVENT
DTSTART;TZID=America/Detroit:20270630T120000
DTEND;TZID=America/Detroit:20270630T120000
DTSTAMP:20260807T022325Z
CREATED:20260807T022324Z
LAST-MODIFIED:20260807T022325Z
UID:10006925-1814356800-1814356800@sc.cpa
SUMMARY:(SSTX201/27) Surgent's Max the Tax: Equity Compensation
DESCRIPTION:Event Description\nLiam\, a public relations executive\, needs expert advice regarding equity compensation options he has received. Liam researched key topics but needs the participant’s help to validate his findings. Then\, participants will review various equity compensation scenarios and advise on the most appropriate tax planning strategies available (e.g.\, S83(b) election\, etc.). \nDesigned For\nAccounting professionals and anyone needing foundational information related to equity compensation \nObjectives\n\nUnderstand the tax consequences of equity awards and compensation\n Distinguish between qualified and disqualified dispositions of Employee Stock Purchase Plans\n Determine when it is appropriate to make a Section 83(b) election\n\nMajor Subjects\nStock grants\, including Restricted Stock Awards (RSAs)\, Restricted Stock Units (RSUs)\, and Performance Share Units (PSUs)    Stock options and rights\, including Incentive Stock Options (ISOs)\, Non-Qualified Stock Options (NQSOs)\, Stock Appreciation Rights (SARs)\, and phantom awards    Employee Stock Purchase Plans (ESPPs)    Equity awards and partnerships / S corporations \nInstructions\nNone
URL:https://sc.cpa/event/sstx201-27-surgents-max-the-tax-equity-compensation/
CATEGORIES:Self-Study Text
END:VEVENT
BEGIN:VEVENT
DTSTART;TZID=America/Detroit:20270630T120000
DTEND;TZID=America/Detroit:20270630T120000
DTSTAMP:20260807T022325Z
CREATED:20260807T022325Z
LAST-MODIFIED:20260807T022325Z
UID:10006926-1814356800-1814356800@sc.cpa
SUMMARY:(SSTX147/27) Surgent's Form 1040 Return Review Boot Camp for New and Experienced Reviewers
DESCRIPTION:Event Description\nMost review techniques developed by professionals are self-taught and fine-tuned via experience. Yet how does one start? The purpose of this course is to give both new and seasoned reviewers additional and advanced procedures via a multitude of checklists to thoroughly review various tax returns. Its emphasis is not planning; rather\, it is to develop a strategy to properly review a return effectively and thoroughly. The course includes dozens of practice tips for new reviewers and is updated for impacts of newly enacted legislation. \nDesigned For\nSenior-level staff new to the review process or experienced staff members looking to update and/or expand their review procedures \nObjectives\n\nExpand the process involved in reviewing applicable tax returns\n Identify the most common areas that result in errors\n Document a review\, including consideration of risk management\n\nMajor Subjects\nKey provisions of the recent HR 1\, One Big Beautiful Bill Act\, have been incorpoated throughout the course    Review an error-prone “staff-prepared” Form 1040 from client-provided information. Where do you start? Get to know your client and ask the questions    Several new reporting issues for the reviewer to consider\, including the main credit provisions as enacted under the American Rescue Plan    What are common errors preparers make and what are the areas generating malpractice claims?    The importance of engagement letters\, questionnaires\, and Section 7216 permission statement    Initial administrative groundwork    Identifying organizing issues in the tax return to be reviewed    Avoiding willful blindness. Handling ethical and moral dilemmas    Efficient review of certain advanced issues for income\, adjustments\, deductions\, and credits    Effective procedures for delinquent clients\, filing past-due tax returns    First-time client issues requiring extra scrutiny    Multiple checklists of efficient procedures to identify potential issues on a 1040 return    Listing of schedules for staff to prepare to make a review easier\, including basis issues for 1040 clients    Reconciling time pressure with thoroughness and quality control    Professionals acting professionally \nInstructions\nNone
URL:https://sc.cpa/event/sstx147-27-surgents-form-1040-return-review-boot-camp-for-new-and-experienced-reviewers/
CATEGORIES:Self-Study Text
END:VEVENT
BEGIN:VEVENT
DTSTART;TZID=America/Detroit:20270630T120000
DTEND;TZID=America/Detroit:20270630T120000
DTSTAMP:20260807T022326Z
CREATED:20260807T022326Z
LAST-MODIFIED:20260807T022326Z
UID:10006927-1814356800-1814356800@sc.cpa
SUMMARY:(SSTX243/27) Surgent's S Corporation Core Tax Issues From Formation Through Liquidation
DESCRIPTION:Event Description\nAs experienced staff members master the preparation intricacies of an 1120-S tax return\, they are expected to understand and apply the underlying concepts\, principles and laws governing S corporation status. This course is designed to illustrate in both theory and practice overarching principles that govern S corporations from formation to revocation\, termination and liquidation. Experienced\, client-facing staff should be aware of the pitfalls that may inadvertently cause an S-status termination or may generate unintended tax consequences to shareholders. \nDesigned For\nExperienced Accounting and Financial Professionals desiring a comprehensive case approach to understand reasonably complex S corporation issues and problems; also\, Accounting and Financial Professionals who want a comprehensive\, intermediate-level S corpo \nObjectives\n\nPrepare more complicated S corporation returns\n Understand certain advanced concepts of S corporation taxation\n Protect S corporation clients from falling out of S corporation eligibility\n\nMajor Subjects\nWhat exactly is terminating S corporations\, including recent rulings    Schedules K-2 and K-3 reporting requirements and filing exceptions    Form 7203\, S Corporation Shareholder Stock and Debt Basis Limitations    Shareholder changes Living Trust and causes S termination    LLCs electing S status\, changing agreement could terminate election    Inherited a new client with reporting errors? What are my options?    Debt vs. equity and Section 385; Federal Express battled and won\, how do we?    Are we to expect SECA tax on pass-through entities?    Shareholders losing substance over form argument    Basis neither increased by phantom income\, nor reduced by non-deducted pass-through losses    Can I accrue expenses payable to a shareholder? Sure\, but can I deduct them?    How Section 179 limitations affect S corp. basis    Comparison of liquidation of a C corporation vs. the liquidation of an S corporation    Did not timely file Form 2553? A simple method to correct    Is there a flexible standard of law in regard to closely held entities? \nInstructions\nNone
URL:https://sc.cpa/event/sstx243-27-surgents-s-corporation-core-tax-issues-from-formation-through-liquidation/
CATEGORIES:Self-Study Text
END:VEVENT
BEGIN:VEVENT
DTSTART;TZID=America/Detroit:20270630T120000
DTEND;TZID=America/Detroit:20270630T120000
DTSTAMP:20260807T022507Z
CREATED:20260807T022507Z
LAST-MODIFIED:20260807T022507Z
UID:10006930-1814356800-1814356800@sc.cpa
SUMMARY:(SSAA129/27) Surgent's Effective Communications with Management and Those Charged with Governance
DESCRIPTION:Event Description\nAs a byproduct of the audit\, the auditor has a responsibility to communicate certain information to management and those charged with governance\, primarily related to risk and internal control deficiencies. In some cases the auditor may be required to report outside the entity\, for example\, when fraud is identified. Some of these communications to management and those charged with governance occur at the beginning of the audit\, others during the audit and at the end of the audit. Two-way communication is very important to meet professional responsibilities and also as a client service. This module will discuss the most significant of the required communications and explore how to make them more effective. (Please Note: This module is part of Surgent’s Audit Skills Training: Level 5.) \nDesigned For\nAccountants who have a basic level of audit experience \nObjectives\n\nDescribe the communications required to be made to those charged with governance at the beginning and end of the audit. (AU-C 260)\n Describe the communications related to deficiencies noted in internal control that are required to be made to management and those charged with governance (AU-C 265)\n Describe other communications that need to be made outside the entity in certain circumstances\n Create effective communications that enhance client service\n\nMajor Subjects\nRelevant literature    Communications to those charged with governance    Internal controls communications to management and those charged with governance \nInstructions\nNone
URL:https://sc.cpa/event/ssaa129-27-surgents-effective-communications-with-management-and-those-charged-with-governance/
CATEGORIES:Self-Study Text
END:VEVENT
BEGIN:VEVENT
DTSTART;TZID=America/Detroit:20270630T120000
DTEND;TZID=America/Detroit:20270630T120000
DTSTAMP:20260807T022826Z
CREATED:20260807T022825Z
LAST-MODIFIED:20260807T022826Z
UID:10006939-1814356800-1814356800@sc.cpa
SUMMARY:(SSTX113/27) 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\n\nDistinguish the tax consequences of a partnership interest sale and of a partnership asset distribution with and without a Section 754 election \n Identify circumstances when a Section 754 election may be beneficial \n Calculate the basis adjustments to individual partnership properties when a Section 754 election is made\n\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 Section 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/sstx113-27-surgents-advanced-partnership-llc-workshop-how-to-do-optional-step-up-in-basis-under-%c2%a7754-and-related-provisions/
CATEGORIES:Self-Study Text
END:VEVENT
BEGIN:VEVENT
DTSTART;TZID=America/Detroit:20270630T120000
DTEND;TZID=America/Detroit:20270630T120000
DTSTAMP:20260807T023020Z
CREATED:20260807T023019Z
LAST-MODIFIED:20260807T023020Z
UID:10006943-1814356800-1814356800@sc.cpa
SUMMARY:(SSBM110/27) Surgent's Enterprise Risk Management for Small and Medium-Sized Companies
DESCRIPTION:Event Description\nThe past few years have 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. 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\n\nUnderstand the concepts of enterprise risk management\n Recognize how we could have been better prepared for major changes\n Determine the nature of risk in all-sized companies\n Avoid being blind to obvious risks facing the company\n Rid the company of the silo approach to risk\n Perform risk identifications and evaluations\n Match risk to insurance in the most economical way\n Maximize organizational profits through reduction and transfer of risks\n Understand the best approaches to cyber risk\n\nMajor Subjects\nThe nature of risk in any size or type of organization    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/ssbm110-27-surgents-enterprise-risk-management-for-small-and-medium-sized-companies/
CATEGORIES:Self-Study Text
END:VEVENT
BEGIN:VEVENT
DTSTART;TZID=America/Detroit:20270630T120000
DTEND;TZID=America/Detroit:20270630T120000
DTSTAMP:20260807T023937Z
CREATED:20260807T023936Z
LAST-MODIFIED:20260807T023937Z
UID:10006957-1814356800-1814356800@sc.cpa
SUMMARY:(SSTX202/27) Surgent's Max the Tax: Entity Selection
DESCRIPTION:Event Description\nA client is starting a new business and needs advice on whether to choose an S or C corporation. She is seeking support to determine the most advantageous entity from a tax-efficiency perspective.  Participants will first ask relevant questions about the client’s plans and then advise her on entity selection based on their expertise. \nDesigned For\nAccounting and finance professionals and anyone needing foundational information related to entity selection \nObjectives\n\nHelp clients choose the tax entity that is most advantageous to them;\n\nMajor Subjects\nChoice of entity decisions    Client consultation questions regarding entity selection \nInstructions\nNone
URL:https://sc.cpa/event/sstx202-27-surgents-max-the-tax-entity-selection/
CATEGORIES:Self-Study Text
END:VEVENT
BEGIN:VEVENT
DTSTART;TZID=America/Detroit:20270630T120000
DTEND;TZID=America/Detroit:20270630T120000
DTSTAMP:20260807T024225Z
CREATED:20260807T024225Z
LAST-MODIFIED:20260807T024225Z
UID:10006962-1814356800-1814356800@sc.cpa
SUMMARY:(SSBM122/27) Surgent's Project Management for Finance Professionals
DESCRIPTION:Event Description\nThe past few years have shown us the need for numerous projects and the need to manage those projects in a unique way. Project management is an important part of every organization; however\, often companies do not differentiate between project management and operations management. Sometimes the finance professional is called upon to serve on a project team\, or in other cases is in a position to manage a project within the finance or accounting department. In either case\, he or she should be well versed in both the theory and practice of project management. While project management has probably been around since the time of building the pyramids\, the modern discipline started to take hold in large organizations in the late ’50s and early ’60s. From there it spread to smaller organizations to the point where almost any-sized organization can benefit from its ideas. This course is designed for the finance professional of the small and medium-sized organization. It is not meant for the experienced project manager of a large organization or the person wanting training for project management certification. In an effort to avoid talking theory without concrete examples\, we will often use examples born from projects needed as a result of recent changes in both economics and politics. \nDesigned For\nCFOs\, controllers\, and finance professionals \nObjectives\n\nUnderstand when and when not to apply project management thinking\n Know how to define success in a project\n Understand and manage the critical path of a project\n Understand the theory of constraints in project management\n Know how to both choose and lead people on the project team\n\nMajor Subjects\nProject management is a way of thinking and managing    Identifying projects\, needs\, objectives\, and deliverables    Project feasibility evaluation    Life cycle of a project    What causes projects to fail    Establishing the project scope and preventing project creep    Defining and managing stakeholders    Organizational politics and conflict management    Establishing the detailed schedule    Introduction to project management software \nInstructions\nNone
URL:https://sc.cpa/event/ssbm122-27-surgents-project-management-for-finance-professionals/
CATEGORIES:Self-Study Text
END:VEVENT
BEGIN:VEVENT
DTSTART;TZID=America/Detroit:20270630T120000
DTEND;TZID=America/Detroit:20270630T120000
DTSTAMP:20260807T024413Z
CREATED:20260807T024413Z
LAST-MODIFIED:20260807T024413Z
UID:10006967-1814356800-1814356800@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
BEGIN:VEVENT
DTSTART;TZID=America/Detroit:20270630T120000
DTEND;TZID=America/Detroit:20270630T120000
DTSTAMP:20260807T024514Z
CREATED:20260807T024514Z
LAST-MODIFIED:20260807T024514Z
UID:10006972-1814356800-1814356800@sc.cpa
SUMMARY:(SSAA254/27) Surgent's Applying the Yellow Book to a Financial Statement Audit
DESCRIPTION:Event Description\nA thorough understanding of the Yellow Book is essential for anyone working with governments and not-for-profits. This course provides comprehensive coverage of the Yellow Book financial auditing requirements and prepares you to excel in applying the standards. The course uses a highly illustrative and engaging format\, featuring 15 focused exercises designed to strengthen practical application and enhance working knowledge. \nDesigned For\nAuditors performing Yellow Book engagements \nObjectives\n\nThoroughly understand the Yellow Book\n Excel in the Yellow Book auditing arena\n Save time and improve performance on Yellow Book engagements via in-depth knowledge of the requirements\n\nMajor Subjects\nCircumstances requiring auditors to follow the Yellow Book (Government Auditing Standards or GAGAS)    Relationship of Yellow Book requirements to GAAS and single audit requirements    The Yellow Book requirements related to the performance of and reporting on a financial audit    Identifying and reporting findings under the Yellow Book \nInstructions\nNone
URL:https://sc.cpa/event/ssaa254-27-surgents-applying-the-yellow-book-to-a-financial-statement-audit/
CATEGORIES:Self-Study Text
END:VEVENT
BEGIN:VEVENT
DTSTART;TZID=America/Detroit:20270630T120000
DTEND;TZID=America/Detroit:20270630T120000
DTSTAMP:20260807T024622Z
CREATED:20260807T024621Z
LAST-MODIFIED:20260807T024622Z
UID:10006980-1814356800-1814356800@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
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DTSTART;TZID=America/Detroit:20270630T120000
DTEND;TZID=America/Detroit:20270630T120000
DTSTAMP:20260807T025243Z
CREATED:20260807T025243Z
LAST-MODIFIED:20260807T025243Z
UID:10006989-1814356800-1814356800@sc.cpa
SUMMARY:(SSAA207/27) Surgent's Government and Nonprofit Frauds and Controls to Stop Them
DESCRIPTION:Event Description\nThe cost of fraud\, dearly paid by governments and nonprofits\, is too severe to not learn from past experiences. This course examines real-world fraud cases to uncover the lessons they provide and translate them into practical\, preventive controls. Using a highly illustrative and innovative format\, the course engages participants with over 15 focused exercises designed to build a strong working knowledge of fraud risks and effective anti-fraud controls. Whether you are an auditor or an industry professional\, you’ll gain actionable strategies to strengthen oversight\, reduce vulnerabilities\, and safeguard your organization. \nDesigned For\nAuditors and industry professionals working in the government and nonprofit environment \nObjectives\n\nIdentify common frauds occurring in governments and nonprofits today\n Skillfully develop controls to combat frauds\n Protect governments and nonprofits from fraud\n\nMajor Subjects\nExamine real-world misappropriations of cash\, check frauds\, vendor scams\, credit card abuse\, grant frauds\, benefit schemes\, inventory thefts\, and payroll frauds    Identify and develop practical controls to prevent and detect fraud    Tailor controls to the size and fit of the government or nonprofit \nInstructions\nNone
URL:https://sc.cpa/event/ssaa207-27-surgents-government-and-nonprofit-frauds-and-controls-to-stop-them/
CATEGORIES:Self-Study Text
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