BEGIN:VCALENDAR VERSION:2.0 PRODID:-//South Carolina Association of CPAs - ECPv6.16.4//NONSGML v1.0//EN CALSCALE:GREGORIAN METHOD:PUBLISH X-ORIGINAL-URL:https://sc.cpa X-WR-CALDESC:Events for South Carolina Association of CPAs REFRESH-INTERVAL;VALUE=DURATION:PT1H X-Robots-Tag:noindex X-PUBLISHED-TTL:PT1H BEGIN:VTIMEZONE TZID:America/Detroit BEGIN:DAYLIGHT TZOFFSETFROM:-0500 TZOFFSETTO:-0400 TZNAME:EDT DTSTART:20260308T070000 END:DAYLIGHT BEGIN:STANDARD TZOFFSETFROM:-0400 TZOFFSETTO:-0500 TZNAME:EST DTSTART:20261101T060000 END:STANDARD BEGIN:DAYLIGHT TZOFFSETFROM:-0500 TZOFFSETTO:-0400 TZNAME:EDT DTSTART:20270314T070000 END:DAYLIGHT BEGIN:STANDARD TZOFFSETFROM:-0400 TZOFFSETTO:-0500 TZNAME:EST DTSTART:20271107T060000 END:STANDARD BEGIN:DAYLIGHT TZOFFSETFROM:-0500 TZOFFSETTO:-0400 TZNAME:EDT DTSTART:20280312T070000 END:DAYLIGHT BEGIN:STANDARD TZOFFSETFROM:-0400 TZOFFSETTO:-0500 TZNAME:EST DTSTART:20281105T060000 END:STANDARD END:VTIMEZONE BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260620T192534 CREATED:20260612T222509Z LAST-MODIFIED:20260613T051211Z UID:10006050-1814356800-1814356800@sc.cpa SUMMARY:(SSAA237/27) Surgent's How to Account for Internal-Use Software Arrangements DESCRIPTION:Event Description\nThis course provides an overview of the accounting for internal-use software. The accounting and reporting requirements related to internal-use software can be found within ASC Topic 350-40. The primary information addressed within this ASC Topic relates to the development costs that should and should not be capitalized\, how those costs are amortized\, how they are tested for impairment\, as well as presentation and disclosure requirements. \nDesigned For\nProfessional accountants \nObjectives\n\nDistinguish between software that is considered internal-use and not considered internal-use\n Recognize how implementation costs are accounted for in various stages of software development\n Identify when capitalization and amortization should commence\n Recognize how implementation costs of hosting arrangements are accounted for differently\n\nMajor Subjects\nDevelopment costs that should and should not be capitalized How these costs are amortized and how they are tested for impairment Presentation and disclosure requirements \nInstructions\nNone URL:https://sc.cpa/event/ssaa237-27-surgents-how-to-account-for-internal-use-software-arrangements/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260620T192534 CREATED:20260612T222510Z LAST-MODIFIED:20260613T044511Z UID:10006051-1814356800-1814356800@sc.cpa SUMMARY:(SSAA283/27) Surgent's Understanding and Testing Control and Compliance in a Single Audit DESCRIPTION:Event Description\nSingle audits bring unique control and compliance requirements that differ from GAAS\, often leaving auditors uncertain about where their responsibilities truly begin and end. This course removes that uncertainty by clearly outlining auditor responsibilities and providing practical guidance for applying single audit requirements with confidence. Through 20 focused\, hands-on exercises\, you’ll strengthen your skills in control and compliance testing and gain the insight needed to perform single audits more efficiently and effectively. \nDesigned For\nAuditors performing single audits \nObjectives\n\nUnderstand the auditor’s responsibilities related to internal control in single audits\n Skillfully apply the single audit requirements related to testing direct and material compliance requirements for major programs\n Perform single audits that make peer reviewers happy\n\nMajor Subjects\nThe essential internal control concepts applied in single audits How auditors obtain an understanding of controls over compliance and test the effectiveness of those controls in single audits How auditors plan and perform tests of compliance in single audits The identification and reporting of control and compliance findings \nInstructions\nNone URL:https://sc.cpa/event/ssaa283-27-surgents-understanding-and-testing-control-and-compliance-in-a-single-audit/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260620T192534 CREATED:20260612T222513Z LAST-MODIFIED:20260613T044513Z UID:10006057-1814356800-1814356800@sc.cpa SUMMARY:(SSAA181/27) 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\n\nUnderstand and apply SSARS No. 21\, Clarification and Recodification\n Be familiar with changes due to the issuance of SSARS Nos. 22-26\n Be familiar with compilation and review program examples and disclosure illustrations\n Identify and apply compilation\, preparation\, and review procedures\n Be aware of the most recent compilation and review reports and other communications\n Utilize hands-on examples and illustrations to increase your overall understanding and application of the material\n\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 frameworks\, and other engagement variations Other communication requirements\, such as sample engagement letters and management representation letters \nInstructions\nNone URL:https://sc.cpa/event/ssaa181-27-surgents-compilations-reviews-and-preparations-engagement-performance-and-annual-update/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260620T192534 CREATED:20260612T222514Z LAST-MODIFIED:20260613T051218Z UID:10006059-1814356800-1814356800@sc.cpa SUMMARY:(SSAA215/27) Surgent's FASB Update: New and Recent Accounting Standards Updates DESCRIPTION:Event Description\nDesigned for practitioners and their staff\, whether in public accounting or business and industry\, this course will provide you with an update of recently issued FASB Accounting Standards Updates (ASUs)\, and a review of the guidance related to ASC 842\, Leases. \nDesigned For\nPracticing CPAs and their staff\, both in public accounting and business and industry — controllers\, accountants\, and other financial accounting personnel involved in financial statement preparation and review \nObjectives\n\nIdentify and apply the latest FASB Accounting Standards Updates\n Review key challenges related to ASC 842 implementation\n\nMajor Subjects\nRecently issued FASB Accounting Standards Updates Implementation issues related to ASC Topic 842\, Leases \nInstructions\nNone URL:https://sc.cpa/event/ssaa215-27-surgents-fasb-update-new-and-recent-accounting-standards-updates/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260620T192534 CREATED:20260612T222519Z LAST-MODIFIED:20260613T044519Z UID:10006065-1814356800-1814356800@sc.cpa SUMMARY:(SSAA217/27) Surgent's Annual FASB Update and Review DESCRIPTION:Event Description\nThis course provides a detailed discussion on the key topics related to financial reporting\, though in a summarized format. The course will focus on recent ASUs issued by the FASB with a concentration on issues of greatest significance to most accounting practitioners\, with the greatest emphasis on those ASUs effective in 2024 and 2025. Specifically\, the course will review recently issued FASB standards on disaggregated expenses\, cryptocurrency (e.g.\, crypto assets)\, and the final stages of the ASC 606 post-implementation review (PIR) report findings and other hot-button accounting issues\, such as what is on the FASB’s technical agenda. Lastly\, we will provide an overview of non-GAAP financial measures disclosed by companies and review the current SEC and IFRS guidance over such measures and their disclosure. This course is the place to go for a succinct but thorough update on the big topics impacting financial accounting and reporting. \nDesigned For\nPracticing CPAs and their staffs\, both in public accounting and business and industry\, as well as controllers\, accountants\, and other financial accounting personnel involved in financial statement preparation and review \nObjectives\n\nBe aware of recent private company standard setting activities\n Review the latest FASB Accounting Standards Updates (ASUs)\n Understand the recently implemented lease accounting guidance found in Topic 842\, Leases\n Recall key provisions of recently issued FASB Updates\n Recall common non-GAAP financial measures and requirements surrounding their disclosure\n Understand the key provisions and updates to Topic 606\, Revenue from Contracts with Customers\, and the results of the final stage of the FASB’s PIR process\, including its final report on the topic\n\nMajor Subjects\nPrivate company standard setting activities Recent FASB Accounting Standards Updates (ASUs)\, including those addressing crypto assets (i.e.\, cryptocurrency) Non-GAAP financial measures ASC 606\, Revenue from Contracts with Customers ASC 606 final PIR report findings \nInstructions\nNone URL:https://sc.cpa/event/ssaa217-27-surgents-annual-fasb-update-and-review/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260620T192534 CREATED:20260612T222524Z LAST-MODIFIED:20260613T045015Z UID:10006070-1814356800-1814356800@sc.cpa SUMMARY:(SSTX269/27) Surgent's Comprehensive Guide to Tax Depreciation\, Expensing\, and Property Transactions DESCRIPTION:Event Description\nWith a greater-than-ever S179 deduction boosted by additional first-year depreciation and pandemic-related business-friendly provisions\, these are unprecedented times for businesses to make major asset investments.From the most-up-to-date depreciation regulations to inflation adjustments and technical corrections\, this course will help you navigate the complex maze of rules dealing with depreciation\, amortization\, and sales of property. This reference manual contains a wide range of case types and examples\, covering common and uncommon situations to illustrate the most important points CPAs need to be aware of. \nDesigned For\nCPAs in industry and public accounting who need a thorough grasp of this important area of tax law and who want to maximize the possible tax savings for their clients \nObjectives\n\nUnderstand which assets are subject to depreciation\n Answer advanced Section 179 and automobile depreciation questions\n Fully understand depreciation and MACRS cost recovery\n Understand installment sales and reacquisitions\n Complete cases related to depreciation and sales of assets\n\nMajor Subjects\nFinal regulations – bonus depreciation and Section 1031 exchanges Technical correction Rev. Proc. 2019-13 – use it or stand to lose second-year depreciation deductions for luxury automobiles What are the components for real estate depreciation? A new SUV or sedan? A study of depreciation alternatives Permanency in Section 179 depreciation rules? How to maximize its use; when to use it; and what property qualifies Sale of property and the depreciation recapture rules (Section Section 1245\, 1250\, unrecaptured Section 1250 gain for real estate\, Section 291 for corporations) How to depreciate like-kind exchange property May Section 121 and Section 1031 apply to the same transfer of property? Reacquired installment sale property – calculating potential gain and new basis Understanding Section 197 amortization issues; how to handle intangible asset costs Depreciation issues\, tax-deferred exchanges\, personal property converted to business property\, and an overview of home sale exclusion Guide for compliance and planning issues Cases and rulings of depreciation and amortization issues and how they impact clients\, along with the useful planning opportunities \nInstructions\nNone URL:https://sc.cpa/event/sstx269-27-surgents-comprehensive-guide-to-tax-depreciation-expensing-and-property-transactions/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260620T192534 CREATED:20260612T222605Z LAST-MODIFIED:20260613T044624Z UID:10006073-1814356800-1814356800@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:20260620T192534 CREATED:20260612T222606Z LAST-MODIFIED:20260613T044625Z UID:10006075-1814356800-1814356800@sc.cpa SUMMARY:(SSTX249/27) Surgent's Buying and Selling a Business: Critical Tax and Structuring Issues 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 factors that must be considered for due diligence and developing a valuation \n Understand the goals and methods of negotiating the final purchase price \n Identify the different tax consequences of various forms of acquired 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\, 734\, 743\, and 754 on the purchase or sale of a partnership \n Learn how strategies have changed under new tax legislation \n Understand the required reporting to the IRS regarding the purchase or sale of a business and how to complete the forms\n\nMajor Subjects\nAn overview of the business evaluation process Updates related to HR 1\, One Big Beautiful Bill Act Negotiation points and goals from buyer and seller standpoints An overview of confidentiality agreements\, memorandums of understanding\, and asset purchase agreements Recognizing the need for due diligence in acquisitions\, including checklists of important points Deemed asset sales – Section 338 and Section 338(h)(10) The use of F reorganizations in lieu of 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 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 Changes in strategy under the new tax laws Liquidation as an alternative to the sale of a business Planning to avoid double taxation Special problems and opportunities when an S corporation is the buyer or seller Special problems and opportunities when a partnership is the buyer or seller Installment sale and interest issues Avoiding tax pitfalls and recognizing tax planning opportunities \nInstructions\nNone URL:https://sc.cpa/event/sstx249-27-surgents-buying-and-selling-a-business-critical-tax-and-structuring-issues/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260620T192534 CREATED:20260612T222608Z LAST-MODIFIED:20260613T044625Z UID:10006079-1814356800-1814356800@sc.cpa SUMMARY:(SSAA210/27) 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\n\nConsider the ways perpetrators evade both soft and hard controls\n Identify teachable moments\n Look for the common red flags that ought to draw our attention to a potential fraud scheme\n\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/ssaa210-27-surgents-fraud-case-studies-schemes-and-controls/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260620T192534 CREATED:20260612T222609Z LAST-MODIFIED:20260613T044626Z UID:10006081-1814356800-1814356800@sc.cpa SUMMARY:(SSAA167/27) Surgent's A Complete Guide to the Yellow Book 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 Yellow Book requirements while building confidence and proficiency in performing Yellow Book audits. The course uses a highly illustrative and engaging format\, featuring more than 25 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 Auditor qualifications under the Yellow Book: independence\, CPE\, peer review\, and related requirements The Yellow Book requirements related to the performance of and reporting on a financial audit Identifying and reporting findings under the Yellow Book The Yellow Book requirements related to attestation engagements (examinations\, reviews\, and agreed-upon procedures) and performance audits \nInstructions\nNone URL:https://sc.cpa/event/ssaa167-27-surgents-a-complete-guide-to-the-yellow-book/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260620T192534 CREATED:20260612T222610Z LAST-MODIFIED:20260613T044626Z UID:10006083-1814356800-1814356800@sc.cpa SUMMARY:(SSTX177/27) Surgent's Taking Advantage of Installment Sales and Like-Kind Exchanges DESCRIPTION:Event Description\nWhen real property is sold for a gain\, we always try to find ways to defer recognizing income so it won’t be necessary to send a check to Uncle Sam. There are two provisions within the Internal Revenue Code that allow the taxpayer to defer recognition of immediate taxable gain in the year of sale: installment sales and like-kind exchanges. Knowing how and when to utilize these provisions makes the Accounting and Finance Professionals very valuable to either their client or the entity they work for. We will also discuss recent proposals which could impact the future of these two provisions. Please Note: due to overlap with the INS2 and LKE2 courses\, customers should not take ISL4 if one or both of these other courses has already been taken. \nDesigned For\nAccounting and Finance Professionals who either represent or work for entities that own real property \nObjectives\n\nLearn when and how to utilize the provisions of IRC Section 453 in order to defer recognizing gain on the sale of real property via installment sales\n Learn when and how to utilize the provisions of IRC Section 1031 in order to defer recognizing gain on the sale of real property via a like-kind exchange\n\nMajor Subjects\nHow does the IRC define an installment sale under Section 453? When can a taxpayer utilize the provisions of IRC Section 453? When should a taxpayer utilize the provisions of an installment sale and when should it be avoided How does the issue of a dealer vs. a non-dealer impact the use of the installment sale method How to report an installment sale when related parties are involved How to calculate an installment sale How has the Tax Cuts and Jobs Act impacted the use of the Installment Sale Method What is a like-kind exchange as defined by IRC Section 1031 When can a taxpayer utilize the provisions of IRC Section 1031 What types of real property are eligible for like-kind exchange treatment and what types are not What is boot and how does it impact the like-kind exchange deferral How to calculate a like-kind exchange including any taxable portion How has the Tax Cuts and Jobs Act impacted the use of like-kind exchanges \nInstructions\nNone URL:https://sc.cpa/event/sstx177-27-surgents-taking-advantage-of-installment-sales-and-like-kind-exchanges/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260620T192534 CREATED:20260612T222612Z LAST-MODIFIED:20260613T045023Z UID:10006086-1814356800-1814356800@sc.cpa SUMMARY:(SSTX238/27) Surgent's S Corporation Taxation: Advanced Issues DESCRIPTION:Event Description\nThis course goes beyond the basics and addresses important practical issues that an experienced practitioner must know about S corporations. \nDesigned For\nAccounting and Financial Professionals whose practices include S corporations and their shareholders \nObjectives\n\nExamine operational issues\, keeping track of AAA\, and how to calculate basis\, apply distribution rules\, and avoid loss limitations\n Describe corporate level taxes\n Describe the rules governing the redemption and liquidation of an S corporation\n Examine the issues in compensation planning in S corporations\, including limitations in a family-controlled business\, in particular after criticism of the Treasury Inspector General for Tax Administration of the IRS efforts to address underreporting of S corporation officer compensation\n Be familiar with the results of the case studies that reinforce key learning points\n\nMajor Subjects\nDetailed rules governing basis in the shareholder’s debt and stock Inclusion of OBBBA (One Big Beautiful Bill Act) provisions that are germane to this course AAA Built-in gains incurred from the sale of assets Redemptions and liquidations Compensation planning for shareholders\, including planning strategies under the SECURE Act Tax Cuts and Jobs Act of 2017 and the various stimulus acts\, as applicable \nInstructions\nNone URL:https://sc.cpa/event/sstx238-27-surgents-s-corporation-taxation-advanced-issues/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260620T192534 CREATED:20260612T222714Z LAST-MODIFIED:20260613T045027Z UID:10006095-1814356800-1814356800@sc.cpa SUMMARY:(SSTX153/27) Surgent's Hot IRS Tax Examination Issues for Individuals and Businesses DESCRIPTION:Event Description\nThe IRS began replenishing its workforce with the additional funding from the Inflation Reduction Act only to have to terminate workers or lay them off due to mandated federal workforce reductions. The IRS trains its audit workforce by examining the tax returns of individuals and small businesses. As the IRS continues to examine tax returns\, Accounting\, Tax\, and Financial Professionals need clients to understand the need for documentation and procedures to substantiate what IRS examiners are pursuing. Learn the high audit risk areas and ways to help clients survive an IRS audit with little or no change. It is critical for Accounting\, Tax\, and Financial Professionals in public accounting to understand the risk to clients and to themselves in tax return preparation and planning since the IRS continues to increase its audit coverage and is examining more taxpayers than it has in the recent past. \nDesigned For\nAccounting\, Tax\, and Financial Professionals in public practice who prepare tax returns and represent their clients on IRS examinations \nObjectives\n\nUnderstand what the IRS is focusing on when auditing individuals and selected businesses\n Identify the hot examination issues that the IRS is focusing on to help clients reduce their exposure to additional tax assessments\n Determine strategies for dealing with IRS examiners and presenting your clients’ tax positions in the best light possible\n Determine if your client is a victim of tax-related identity theft\n\nMajor Subjects\nCriteria that the IRS uses to select returns for examination Recognizing the 30-day letter and the 90-day letter\, including what the taxpayer’s responsibilities are What to do when there is tax-related identity theft Understanding substantiation requirements for travel\, charitable contributions\, vehicles\, meals\, virtual currency considerations\, and tax-related identity theft Gaining an in-depth understanding of IRS hot examination issues including passive loss rules\, real estate professional status\, and the Section 199A provisions as they pertain to rental real estate Identify how the IRS holds persons other than an employer liable for unpaid payroll taxes\, a.k.a.\, the trust fund recovery penalty Understanding IRS Audit Techniques Guides and Compliance Campaigns Distinguishing an S corporation officer’s reasonable compensation issues \nInstructions\nNone URL:https://sc.cpa/event/sstx153-27-surgents-hot-irs-tax-examination-issues-for-individuals-and-businesses/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260620T192534 CREATED:20260612T222716Z LAST-MODIFIED:20260613T044728Z UID:10006098-1814356800-1814356800@sc.cpa SUMMARY:(SSTX256/27) Surgent's Maximizing Your Social Security Benefits DESCRIPTION:Event Description\nThe leading edge of the baby boomer generation has already reached retirement age. Financial and tax planners can expect increased demand for strategies that dovetail Social Security with other retirement and estate planning objectives. This course provides tax and financial planning professionals with both the background information on the Social Security system and the strategies clients will need in dealing with Social Security\, and the myriad other related retirement planning issues. \nDesigned For\nPractitioners who have clients contemplating receipt of Social Security \nObjectives\n\nIdentify who is entitled to retirement benefits and in what amounts\n Summarize the factors one must consider in determining when to take benefits\n Discuss the taxation of Social Security benefits and how this impacts other income tax planning\n Identify and describe the potential effects of retirement and estate planning strategies\n\nMajor Subjects\nComprehensive coverage of the One Big Beautiful Bill Act Retirement benefits: What the amount of benefits is in various circumstances 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? Claiming Social Security: Advantages and disadvantages at ages 62\, full retirement age\, and 70 Planning: What clients approaching retirement age should consider now with respect to benefits for them\, their spouses\, and their children 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? \nInstructions\nNone URL:https://sc.cpa/event/sstx256-27-surgents-maximizing-your-social-security-benefits/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260620T192534 CREATED:20260612T222717Z LAST-MODIFIED:20260613T044729Z UID:10006100-1814356800-1814356800@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:20260620T192534 CREATED:20260612T222722Z LAST-MODIFIED:20260613T044810Z UID:10006107-1814356800-1814356800@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:20260620T192534 CREATED:20260612T222808Z LAST-MODIFIED:20260613T044812Z UID:10006109-1814356800-1814356800@sc.cpa SUMMARY:(SSAA285/27) Surgent's Non-GAAP Financial Measures – What You Need to Know DESCRIPTION:Event Description\nThis course provides an overview of non-GAAP financial measures with a particular emphasis on comments from the SEC\, the FASB\, as well as comment letter analysis from several of the Big Four accounting firms. Non-GAAP financial measures continue to rank at the top of the most frequent comment letters issued by the SEC. As a result\, it’s important to understand the guidance with respect to these measures to ensure that an entity’s financial statements remain GAAP compliant and are not misleading. \nDesigned For\nCPAs in need of a review of non-GAAP financial measures with an emphasis on comments from the SEC and FASB\, as well as comment letter analysis from some of the Big Four accounting firms. \nObjectives\n\nDifferentiate between a GAAP financial measure and a non-GAAP financial measure\n Recognize examples of different types of non-GAAP financial measures\n Identify which SEC guidance is applicable to different types of non-GAAP financial measures\n Recognize disclosures within the scope of Regulation G\n Identify key requirements included within both Regulation G and Regulation S-K related to these measures\n\nMajor Subjects\nComment letter analysis from several Big Four accounting firms Non-GAAP financial measures Comments from the SEC and FASB \nInstructions\nNone URL:https://sc.cpa/event/ssaa285-27-surgents-non-gaap-financial-measures-what-you-need-to-know/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260620T192534 CREATED:20260612T222810Z LAST-MODIFIED:20260613T044827Z UID:10006113-1814356800-1814356800@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:20260620T192534 CREATED:20260612T222810Z LAST-MODIFIED:20260613T045115Z UID:10006114-1814356800-1814356800@sc.cpa SUMMARY:(SSTX207/27) Surgent's Getting Ready for Busy Season: Key Changes Every Tax Practitioner Should Know DESCRIPTION:Event Description\nGetting ready for busy season involves not only knowing what’s new for the current year but also understanding how the changing limits\, phaseouts\, and other rules apply to current-year returns. With OBBBA enactment over the past few years\, the present course will constitute a one-stop “shop” that brings you the essential individual tax information. In addition\, this course provides an up-to-date review of important tax form changes\, new tax forms\, new limitations\, key developments as they are reflected in the IRS forms\, IRS filing issues\, and deadlines that will be invaluable to attendees who prepare tax returns during busy season. \nDesigned For\nAny tax practitioner preparing or reviewing individual income tax returns for the current tax year \nObjectives\n\nUnderstand which income tax returns and schedules have changed for individuals and pass-through entities\n Identify the legislative\, administrative\, and judicial developments that affect the income tax returns and schedules of individuals and pass-through entities\n\nMajor Subjects\nTimely coverage of breaking tax legislation Comprehensive coverage of the One Big Beautiful Bill Act (OBBBA) The latest IRS guidance on recent tax legislation Hot developments affecting the upcoming tax season Review of new laws and changes in forms to provide a familiarity for the upcoming tax season Key new tax and practice developments and how they impact the current-year tax forms for individuals \nInstructions\nNone URL:https://sc.cpa/event/sstx207-27-surgents-getting-ready-for-busy-season-key-changes-every-tax-practitioner-should-know/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260620T192534 CREATED:20260612T222812Z LAST-MODIFIED:20260613T044850Z UID:10006117-1814356800-1814356800@sc.cpa SUMMARY:(SSTX132/27) Surgent's Key Partnership and S Corporation Tax Planning Strategies DESCRIPTION:Event Description\nMany of our clients are pass-through entities for which many of the general business strategies are subject to additional limitations. To provide the tax planning strategies for closely held business clients that will bring more revenue\, this course focuses on the special concerns and techniques the practitioner needs to thrive in this market. \nDesigned For\nAll tax practitioners\, both those working in public accounting as well as those in private industry\, who are responsible for tax planning for their clients and/or companies \nObjectives\n\nIdentify the advantages of\, and the tax issues involved with\, employing one’s spouse\n Discuss the tax issues and strategies that may be applicable to the client in employing one’s child to shift income and to avoid kiddie tax issues through earned income\n Describe the basis adjustments that are made to reflect LLC operations\n Discuss the basis limitation on the current deductibility of losses and the substantial economic effect and built-in gain limitations on how LLC income\, gains\, and losses may be allocated among members\n Explain the concept of a passive activity loss and material participation\n Identify what is an activity and when activities are or may be aggregated\n Explain the concept of amount at risk and to whom it applies\n Determine the amount at risk\n Distinguish qualified nonrecourse financing from other nonrecourse financings in the context of the amount at risk\n Discuss the requirements for a real estate professional\, and the effect of a taxpayer’s election to be treated as such for tax purposes\n Understand the tax consequences of retiring partners seeking liquidating distributions/redemptions and S corporation shareholders seeking the redemption of their shares Identify who are related parties for purposes of special characterizations of property transactions\n Explain how and to what extent the gain on the sale of depreciable property will be characterized as ordinary income\n Describe when a loss will be disallowed on the sale of property\n Discuss the circumstances in which the sale of property at a loss to a partnership will be disallowed\n\nMajor Subjects\nTimely coverage of breaking tax legislation Tax consequences of retiring partners seeking liquidating distributions/redemptions and S corporation shareholders seeking the redemption of their shares At-risk and passive activity loss considerations Basis planning Related party transactions: making them work Income splitting and shifting with family can create considerable benefits Sale of ownership interest and NIIT considerations \nInstructions\nNone URL:https://sc.cpa/event/sstx132-27-surgents-key-partnership-and-s-corporation-tax-planning-strategies/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260620T192534 CREATED:20260612T222813Z LAST-MODIFIED:20260613T044914Z UID:10006119-1814356800-1814356800@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:20260620T192534 CREATED:20260612T222813Z LAST-MODIFIED:20260613T045011Z UID:10006121-1814356800-1814356800@sc.cpa SUMMARY:(SSTX114/27) Surgent's Technical Business Practice Issues and Tax Forms for Experienced Practitioners DESCRIPTION:Event Description\nDon’t let the title frighten you. It is critical that staff be trained on the increasingly complex forms-related issues that challenge them each busy season. This course will help experienced staff focus on the essential amidst the cacophony of IRS and legislative changes and avoid costly mistakes.This course brings to the forefront advanced preparation issues\, from individual returns to flow-through entities such as S corporations\, LLCs\, and partnerships. \nDesigned For\nAccounting and Finance Professionals who are involved in planning\, preparing\, or reviewing complex returns \nObjectives\n\nProperly complete several tax forms related to certain advanced technical issues which arise in preparing Forms 1065 and 1120-S\n Understand advanced technical practice issues facing practitioners today\n\nMajor Subjects\nBonus depreciation and Section 179 changes under the OBBBA Schedules K-2 and K-3 and filing exceptions Form 7203; IRS Tax Pro Account; IRS modernization initiatives Information Returns Intake System (IRIS) Identity Theft warnings;; IRS guidance for the marijuana industry; Recycled Form 1099-NEC to report nonemployee compensation; Form 1065 steps for reporting capital; Centralized audit regime; late filing penalties and small partnership relief; Substance over Form argument of shareholder loans; Advanced study of At-Risk loans; Employer W-2 correction requests; Don’t get caught watching the paint dry — What is hot and new; What is terminating S corporations today?; Special allocation issues of Section 704; Final regulations for allocating depreciation recapture to partners and members of LLCs; \nInstructions\nNone URL:https://sc.cpa/event/sstx114-27-surgents-technical-business-practice-issues-and-tax-forms-for-experienced-practitioners/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260620T192534 CREATED:20260612T222816Z LAST-MODIFIED:20260613T045012Z UID:10006125-1814356800-1814356800@sc.cpa SUMMARY:(SSTX126/27) Surgent's Individual Income Tax Update DESCRIPTION:Event Description\nThis highly informative course will bring you up-to-speed on the latest in individual tax law developments and the corresponding or responsive planning opportunities available to your clients. You will come away from the course ready to educate your individual tax clients and implement tax-savings ideas that will serve their ever-evolving needs. Continually updated to reflect enacted legislation. Please Note: Due to content overlap\, it is recommended that this course NOT be taken together with BFT4. \nDesigned For\nAll tax practitioners\, both those working in public accounting as well as those in private industry\, who need the latest information on tax changes affecting their individual clients \nObjectives\n\nUnderstand strategies and tactics to use in light of new legislation\n Understand how to nail down valuable deductions and other reductions to the tax base\n \n\nMajor Subjects\nComprehensive coverage of individual provisions of the One Big Beautiful Bill Act\, including but not limited to: TCJA provisions made permanent New tip income deduction New overtime pay deduction New car loan interest deduction New temporary senior deduction Expanded SALT cap Trump Accounts Real Estate professional requirements Review of pertinent cases and rulings affecting taxpayers Practice aids\, including all the numbers applicable for the current year — inflation-adjusted amounts\, mileage rates\, retirement contributions\, and more Advanced practice\, reporting\, and other issues intertwined with advanced planning and discussion ideas \nInstructions\nNone URL:https://sc.cpa/event/sstx126-27-surgents-individual-income-tax-update/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260620T192534 CREATED:20260612T222817Z LAST-MODIFIED:20260613T045121Z UID:10006126-1814356800-1814356800@sc.cpa SUMMARY:(SSBM119/27) 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\n\nUnderstand how to integrate a budget\, strategic plan\, and forecast into one system\n See how the integrated plan helps the organization\n Identify how planning causes greater accountability for the company\n Perform various EVA and cash flow analysis in capital planning\n Understand how to make planning more politically acceptable in the organization\n\nMajor Subjects\nThe keys that develop a plan into an actionable document The major difference between planning and budgeting Strategic planning The business plan The people plan The marketing plan Capital and technology plans \nInstructions\nNone URL:https://sc.cpa/event/ssbm119-27-surgents-integrated-planning-forecasting-and-budgeting-for-organizational-success/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260620T192534 CREATED:20260612T222818Z LAST-MODIFIED:20260613T045013Z UID:10006127-1814356800-1814356800@sc.cpa SUMMARY:(SSTX219/27) Surgent's Select Estate and Life Planning Issues for the Middle-Income Client DESCRIPTION:Event Description\nClients think that estate planning only applies to the very rich. In truth\, there are many issues of critical concern for which the middle-income client needs to plan. This course is a must-attend for all Accounting and Financial Professionals who work with middle-income clients and are looking for ways to provide additional quality services. Updated for developments relative to estate tax changes. \nDesigned For\nAccounting and Financial Professionals who advise clients on estate planning \nObjectives\n\nUnderstand various documents used in estate planning\n Identify use of trusts and other financial arrangements\n Know what issues clients confront\, and potential solutions\n\nMajor Subjects\nChanges to the lifetime estate tax exemption in light of proposed regulations SECURE 2.0 updates More than 20 documents that should be reviewed that are neither a will nor trust Provisions you need in a will Trusts and other arrangements for children Durable powers of attorney for healthcare and for financial matters Realistic retirement goals Developments relative to estate tax\, and the implications for planning \nInstructions\nNone URL:https://sc.cpa/event/sstx219-27-surgents-select-estate-and-life-planning-issues-for-the-middle-income-client/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260620T192534 CREATED:20260612T222907Z LAST-MODIFIED:20260613T045127Z UID:10006132-1814356800-1814356800@sc.cpa SUMMARY:(SSAA134/27) Surgent's Advanced Audits of 401(k) Plans: Best Practices and Current Developments DESCRIPTION:Event Description\nLooking to improve the quality of your 401(k) benefit plan audits? This is the course for you. Based on recent data from the U.S. Department of Labor and peer reviews on employee benefit plan audits\, we know auditors need to up their game to meet stakeholder demands and provide the best possible audit services.In this advanced course\, we will discuss the audit and reporting requirements in accordance with auditing standards. We will also discuss laws and regulations (such as ERISA) that are unique to employee benefit plans and provide practical guidance on their application. Course topics will focus on the most common compliance issues identified in 401(k) audits by the Department of Labor and peer reviews\, as well as recommended corrections. Auditors will identify best practices for auditing areas such as payroll and compensation\, participant loans\, hardship distributions\, investments\, and plan mergers and acquisitions. \nDesigned For\nExperienced practitioners responsible for planning and performing employee benefit plan audit engagements \nObjectives\n\nIdentify key provisions of recently issued SASs\n Identify the current year changes to the rules and regulations affecting 401(k) plans\n Understand the most common compliance issues encountered in 401(k) plan audits\, pitfalls to watch out for\, and strategies to ensure compliance\n Perform efficient and effective procedures associated with planning\, internal controls\, risk assessments\, and detailed audits\n Explain the documentation and procedures related to plan mergers and acquisitions\n Discuss the best practices associated with advanced audit areas\, including participant loans\, payroll\, compensation\, and investments\n Understand the risks associated with a benefit plan audit engagement\n\nMajor Subjects\nAudit requirements for ERISA Section 103(a)(3)(C) audits An annual update of the changes affecting 401(k) plans Compliance issues associated with eligibility and enrollments\, remittances\, lack of oversight\, compensation\, vesting\, and other topics Best practices for engagement planning\, internal controls\, risk assessment\, and detailed testing Avoiding common mistakes while performing audit procedures Plan mergers and acquisitions Common audit reporting and disclosure issues \nInstructions\nNone URL:https://sc.cpa/event/ssaa134-27-surgents-advanced-audits-of-401k-plans-best-practices-and-current-developments/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260620T192534 CREATED:20260612T222910Z LAST-MODIFIED:20260613T045220Z UID:10006136-1814356800-1814356800@sc.cpa SUMMARY:(SSOT109/27) Surgent's Business Development: Referral Rally DESCRIPTION:Event Description\nParticipants play the role of a consultant brought into an accounting firm that needs help building new business and restoring their sales pipeline. Players apply core business development principles as they move from analyzing networking groups to meet people that most closely align with the company’s vision to choosing the right contacts that will best lead to referrals for the struggling company. The game’s accompanying video\, “Business Development for Accounting and Other Professionals” provides additional reinforcement of the topics and learning objectives. \nDesigned For\nAccounting professionals needing to develop core business development skills\, including the importance of building their professional network \nObjectives\n\nBe familiar with ways to expand a client base through networking and referral sources\n Understand how professionals differentiate their practice in a crowded field of competitors\n\nMajor Subjects\nNetworking organizations; Obtaining referral sources \nInstructions\nNone URL:https://sc.cpa/event/ssot109-27-surgents-business-development-referral-rally/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260620T192534 CREATED:20260612T222911Z LAST-MODIFIED:20260613T045221Z UID:10006138-1814356800-1814356800@sc.cpa SUMMARY:(SSTX186/27) Surgent's Taking Advantage of Like-Kind Exchanges DESCRIPTION:Event Description\nWhen real property is sold for a gain\, we always try to find ways to defer recognizing income so that it won’t be necessary to send a check to Uncle Sam. There is a provision within the Internal Revenue Code that allows the taxpayer to defer recognition of immediate taxable gain in the year of sale known as a “like-kind exchange.” Knowing how and when to utilize this provision makes the Accounting and Finance Professionals very valuable to either their client or the entity they work for. We will also discuss recent proposals that could impact the future of this provision. \nDesigned For\nAccounting and Finance Professionals who either represent or work for entities that own real property \nObjectives\n\nUtilize the provisions of IRC Sec 1031 in order to defer recognizing gain on the sale of real property via a like-kind exchange\n\nMajor Subjects\nUnderstanding the history of IRC Sec 1031 Who does and does not qualify for utilizing the like-kind provisions Which properties do and do not qualify for like-kind exchanges The differences between a dealer and a non-dealer regarding like-kind exchanges How to complete a like-kind exchange The different types of like-kind exchanges The definition of boot and how it applies to like-kind exchanges Rules concerning Revenue Ruling 72-456\, and Form 8824 \nInstructions\nNone URL:https://sc.cpa/event/sstx186-27-surgents-taking-advantage-of-like-kind-exchanges/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260620T192534 CREATED:20260612T222914Z LAST-MODIFIED:20260613T043029Z UID:10006143-1814356800-1814356800@sc.cpa SUMMARY:(SSTX230/27) Surgent's Real Estate Taxation: Critical Considerations DESCRIPTION:Event Description\nThis course is a ‘deep dive’ into many aspects involving the taxation of real estate 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\, operating\, and selling 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 that recent tax changes have had on the real estate industry\, as well as new credits that are available after the Inflation Reduction Act of 2022. \nDesigned For\nAccounting and Finance Professionals who advise clients or their company on issues related to the acquisition\, operating\, and selling of real estate \nObjectives\n\nUnderstand the most commonly used forms of ownership for real estate holdings and the scenario-based advantages and disadvantages of each\n Know and be able to apply the key considerations in determinations surrounding depreciation and recapture\, like-kind exchanges\, and the determination of passive activity losses\n Recognize how recent tax legislation impacts commercial real estate\n Recognize how recent tax legislation impacts homeowners\n Identify components for determing a property’s tax basis\n\nMajor Subjects\nComprehensive coverage of the One Big Beautiful Bill Act The impact of recent tax legislation on the real estate industry Depreciation and recapture Determining the basis when acquiring real estate Passive activity losses Calculation of gain or loss on sale of real estate Rental operations Installment sales \nInstructions\nNone URL:https://sc.cpa/event/sstx230-27-surgents-real-estate-taxation-critical-considerations/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260620T192534 CREATED:20260612T222920Z LAST-MODIFIED:20260613T043042Z UID:10006149-1814356800-1814356800@sc.cpa SUMMARY:(SSAA270/27) Surgent's SEC Form 8-K: When to File and What to Disclose DESCRIPTION:Event Description\nThis course provides an overview of the SEC Form 8-K. This is a broad form used to notify investors in U.S. publicly traded companies of certain events that may be important – generally within four business days of the respective triggering event. This course provides a detailed look at the events that require a Form 8-K filing\, the relevant disclosures\, and presents a number of examples to help illustrate disclosure of these events. \nDesigned For\nFinancial practitioners who want an overview of the SEC Form 8-K \nObjectives\n\nRecognize the overall purpose of the Form 8-K\n Identify the time period in which a Form 8-K must be filed with the SEC\n Recognize the events that require the filing of a Form 8-K\n Identify overall disclosure requirements for triggering events requiring a Form 8-K\n\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/ssaa270-27-surgents-sec-form-8-k-when-to-file-and-what-to-disclose/ CATEGORIES:Self-Study Text END:VEVENT END:VCALENDAR