BEGIN:VCALENDAR VERSION:2.0 PRODID:-//South Carolina Association of CPAs - ECPv6.16.1//NONSGML v1.0//EN CALSCALE:GREGORIAN METHOD:PUBLISH X-ORIGINAL-URL:https://sc.cpa X-WR-CALDESC:Events for South Carolina Association of CPAs REFRESH-INTERVAL;VALUE=DURATION:PT1H X-Robots-Tag:noindex X-PUBLISHED-TTL:PT1H BEGIN:VTIMEZONE TZID:America/Detroit BEGIN:DAYLIGHT TZOFFSETFROM:-0500 TZOFFSETTO:-0400 TZNAME:EDT DTSTART:20240310T070000 END:DAYLIGHT BEGIN:STANDARD TZOFFSETFROM:-0400 TZOFFSETTO:-0500 TZNAME:EST DTSTART:20241103T060000 END:STANDARD BEGIN:DAYLIGHT TZOFFSETFROM:-0500 TZOFFSETTO:-0400 TZNAME:EDT DTSTART:20250309T070000 END:DAYLIGHT BEGIN:STANDARD TZOFFSETFROM:-0400 TZOFFSETTO:-0500 TZNAME:EST DTSTART:20251102T060000 END:STANDARD BEGIN:DAYLIGHT TZOFFSETFROM:-0500 TZOFFSETTO:-0400 TZNAME:EDT DTSTART:20260308T070000 END:DAYLIGHT BEGIN:STANDARD TZOFFSETFROM:-0400 TZOFFSETTO:-0500 TZNAME:EST DTSTART:20261101T060000 END:STANDARD END:VTIMEZONE BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260513T233850 CREATED:20250331T233310Z LAST-MODIFIED:20250401T042213Z UID:10004787-1751284800-1751284800@sc.cpa SUMMARY:(SSTX112/25) Surgent's Advanced Partnership/LLC Workshop: How to Do Optional Step-Up in Basis Under 754 and Related Provisions DESCRIPTION:Event Description\nThis course explores the practical issues in the many instances in which a step-up in basis can create tax advantages for partners and members. This course includes case studies to illustrate the critical points. \nDesigned For\nAccounting and Financial Professionals in public accounting who work extensively with LLC and partnership tax issues \nObjectives\nDistinguish the tax consequences of a partnership interest sale and of a partnership asset distribution with and without a Sect 754 election Identify circumstances when a Sect 754 election may be beneficial Calculate the basis adjustments to individual partnership properties when a Sect 754 election is made \nMajor Subjects\nIdentifying when an election to adjust basis will be available Determining when the basis adjustment must be made or may be made without an election Learning how to make the calculations to determine a step-up and allocate that step-up among partnership assets Examining practical examples dealing with a sale of a partnership interest and the effects of Sect 734(b) Exploring the alternatives to electing a basis adjustment Understanding a distribution of property and when an inside basis adjustment can be considered Studying examples dealing with sale of assets vs. sale of partnership interests and issues with hot assets Finding out how to keep track of the books for tax preparers when the inside basis adjustment is made\, and how to flow through adjustments through a tax return and K-1 \nInstructions\nNone URL:https://sc.cpa/event/sstx112-25-surgents-advanced-partnership-llc-workshop-how-to-do-optional-step-up-in-basis-under-754-and-related-provisions/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260513T233850 CREATED:20250331T233016Z LAST-MODIFIED:20250401T050719Z UID:10004783-1751284800-1751284800@sc.cpa SUMMARY:(SSTE132/25) Surgent's UiPath: Step into RPA DESCRIPTION:Event Description\nSurgent has partnered with UiPath(TM)\, the world’s leading robotic process automation (RPA) software company\, to provide this CPE course that gives learners practical application in RPA. Participants in this course receive an engaging introduction to RPA through an experiential\, use-case approach. They learn how general\, real-world problems can be solved in a non-RPA environment. The course teaches skills that enable participants to create a robot using free UiPath software to automate the solution. By automating repetitive tasks and streamlining workflows with RPA\, firms and their employees can benefit from fewer errors\, increased productivity\, and job satisfaction. \nDesigned For\nAnyone interested in an introduction to RPA and those looking to streamline business workflows \nObjectives\nDescribe robotic process automation; Describe the impact of RPA on the future of work; List the benefits of RPA; Understand robots and the types available in UiPath Describe the UiPath platform components; List the benefits of adopting RPA; Install UiPath Academic Alliance Edition; Install UiPath browser extensions; Explain UiPath user interface; Create your first automation project Scrape data using UiPath; Understand the different types of recording available in UiPath; Use the most important types of loops in UiPath; Understand the use of conditional statements Understand data persistence and its use in UiPath; Read and write to Excel; Describe selectors in UiPath; Understand the UI Explorer and when to use it; Create robots for basic automation workflows \nMajor Subjects\nOverview of RPA Understanding UiPath platform components Hands-on application through automation project \nInstructions\nDownload UiPath Studio (free) or UiPath StudioX (free) URL:https://sc.cpa/event/sste132-25-surgents-uipath-step-into-rpa/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260513T233850 CREATED:20250331T232912Z LAST-MODIFIED:20250401T044822Z UID:10004779-1751284800-1751284800@sc.cpa SUMMARY:(SSAA186/25) Surgent's Disclosure Requirements for SEC Form 8-K DESCRIPTION:Event Description\nThis course provides an overview of the disclosure requirements for SEC Form 8-K\, the broad form used to notify investors in U.S. publicly traded companies of certain events that may be important . This course provides an overview of the key disclosure requirements for several of the triggering events requiring the filing of a Form 8-K with the SEC. This course also provides information about how the Form 8-K requirements have evolved over time. \nDesigned For\nFinancial practitioners who want an overview of the disclosure requirements for a Form 8-K \nObjectives\nRecognize the overall purpose of the Form 8-K Identify the filing deadline for Form 8-K triggering events Identify triggering events that require the filing of a Form 8-K Recognize overall disclosure requirements for a Form 8-K \nMajor Subjects\nThe overall purpose of the Form 8-K Triggering events for filing the Form 8-K Filing deadline for the Form 8-K \nInstructions\nNone URL:https://sc.cpa/event/ssaa186-25-surgents-disclosure-requirements-for-sec-form-8-k/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260513T233850 CREATED:20250331T232808Z LAST-MODIFIED:20250401T045520Z UID:10004776-1751284800-1751284800@sc.cpa SUMMARY:(SSMG123/25) Surgent's Integrated Planning\, Forecasting\, and Budgeting for Organizational Success DESCRIPTION:Event Description\nPlanning may be one of the most important assignments of the finance professional; however\, it is often accomplished in a way that can harm the organization. In many cases\, huge sums are spent only to have a planning document developed that does not serve to bring the company together\, but rather causes internal division. In some situations the budget can actually harm both productivity and alignment.This course is designed to bring planning\, budgeting\, and forecasting together into one fully aligned process that is easier\, more efficient\, and fully engages all parts of the organization. Rather than the plan being owned by the finance department\, it is owned and followed by everyone from the CEO to the entry-level employee. \nDesigned For\nCFOs\, controllers\, and finance professionals \nObjectives\nImplement an integrated approach to planning\, budgeting and forecasting for a more uniform process throughout the organization Avoid the political pitfalls that often come with the planning process Maximize the usefulness of the different plans developed for the organization Identify the differences between strategic and incremental planning Perform a financial risk analysis Perform an EVA analysis (PV\, ROI and Modified ROI) Be familiar with the results of the case studies and exercises that reinforce key learning points throughout the course; \nMajor Subjects\nDifferences between planning and budgeting The business model Strategic plan\, marketing plan\, and technology plan Financial forecasting and financial risk analysis Five-year operating plan and the sales/income plan Intermediate planning and capital equipment planning One-year operating plan and monthly planning Cash plan and risk plan \nInstructions\nNone URL:https://sc.cpa/event/ssmg123-25-surgents-integrated-planning-forecasting-and-budgeting-for-organizational-success/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260513T233850 CREATED:20250331T232716Z LAST-MODIFIED:20250401T051125Z UID:10004775-1751284800-1751284800@sc.cpa SUMMARY:(SSTX145/25) Surgent's Four Tiers of Loss Limitations: A Guide to the Rules for Pass-Through Entities DESCRIPTION:Event Description\nOwners of S corporations and partnerships are subject to numerous limitations on pass-through losses\, each with unique rules\, applications\, and complexities. With the increase in popularity of pass-through business entities\, it is essential for CPAs to understand the complexities and interactions of these pass-through loss limitations. \nDesigned For\nExperienced practitioners who desire a refresher on loss limitations and an analysis of the new rules. Inexperienced practitioners who desire to learn the basics of all four pass-through loss limitations and their interactions in one course. \nObjectives\nAnalyze how basis in an ownership interest in a pass-through entity is established Discuss how activity of the entity\, distributions\, and optional adjustments increase or decrease basis Discuss when basis is “at-risk” under Section 465\, and the resulting loss disallowance and carryforward related to basis that is not at-risk Define passive activities under Section 469 and exceptions to the passive loss rules Discuss when and how aggregation of activities should be used to avoid the passive loss rules Analyze Sect 461(l) created by the Tax Cuts and Jobs Act of 2017 and understand the limitation calculation and resulting carryforward Analyze the hierarchy of the loss limitations with examples of the application of the four tiers of losses and how they interact Use case studies to reinforce the learning objectives \nMajor Subjects\nThe Inflation Reduction Act of 2022 Tier 1: Basis limitations for S corporation shareholders and partners Tier 2: Section 465 at-risk limitations for S corporation shareholders and partners\, including the impact of debt\, indemnities\, guarantees\, and shareholder/partner agreements Tier 3: Section 469 passive loss limitations and exceptions to the limitations Tier 4: The excess business loss limitation of the Tax Cuts and Jobs Act of 2017 (new §461(l))\, American Rescue Plan Act\, and Inflation Reduction Act \nInstructions\nNone URL:https://sc.cpa/event/sstx145-25-surgents-four-tiers-of-loss-limitations-a-guide-to-the-rules-for-pass-through-entities/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260513T233850 CREATED:20250331T232714Z LAST-MODIFIED:20250401T051123Z UID:10004774-1751284800-1751284800@sc.cpa SUMMARY:(SSAA151/25) Surgent's Accounting Principle Changes DESCRIPTION:Event Description\nThis course provides an overview of the accounting requirements with respect to accounting principle changes. The scope of accounting changes includes a discussion of changes in accounting principles\, changes in accounting estimates\, as well as changes of a reporting entity. A majority of the information included within this course is sourced from the requirements found within FASB ASC Topic No. 250\, Accounting Changes and Error Corrections. \nDesigned For\nAccounting professionals \nObjectives\nList the different types of accounting changes and how they affect an entity’s financial statements Differentiate between the requirements for the different types of accounting changes Identify disclosure requirements related to changes in accounting principles \nMajor Subjects\nAn overview of the accounting requirements with respect to accounting principle changes Accounting changes that can take the shape of changes in accounting principle\, changes in accounting estimates\, and changes in reporting entity The ASUs that have affected ASC topics over the last few years \nInstructions\nNone URL:https://sc.cpa/event/ssaa151-25-surgents-accounting-principle-changes/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260513T233850 CREATED:20250331T232710Z LAST-MODIFIED:20250401T030333Z UID:10004773-1751284800-1751284800@sc.cpa SUMMARY:(SSAA138/25) Surgent's Accounting Changes and Error Corrections DESCRIPTION:Event Description\nThis course provides an overview of the accounting requirements with respect to accounting changes and error corrections and the reporting implications within an entity’s financial statements. The scope of accounting changes includes a discussion of changes in accounting principles\, changes in accounting estimates\, as well as changes of a reporting entity. The course also provides an overview of the accounting requirements of correcting errors in previously issued financial statements as well as restatement considerations. A majority of the information included within this course is sourced from the requirements found within FASB ASC Topic No 250\, Accounting Changes and Error Corrections. \nDesigned For\nPractitioners who want to better understand FASB ASC Topic No 250\, Accounting Changes and Error Corrections \nObjectives\nList the different types of accounting changes;and how they affect an entity’s financial statements Differentiate between the requirements for the different types of accounting changes Identify the steps involved in the required assessment for a correction of an error Differentiate between the iron curtain and rollover methods for quantifying a correction of an error Recognize the different types of restatements required as a result of accounting changes \nMajor Subjects\nFASB ASC Topic No 250\, Accounting Changes and Error Corrections Accounting changes and error corrections taking the shape of: Changes in accounting principle; Changes in accounting estimates; Changes in reporting entity; \n\nInstructions\nNone URL:https://sc.cpa/event/ssaa138-25-surgents-accounting-changes-and-error-corrections/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260513T233850 CREATED:20250331T232614Z LAST-MODIFIED:20250401T033608Z UID:10004770-1751284800-1751284800@sc.cpa SUMMARY:(SSTX225/25) 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\nIdentify who is entitled to retirement benefits and in what amounts Summarize the factors one must consider in determining when to take benefits Discuss the taxation of Social Security benefits and how this impacts other income tax planning Identify and describe the potential effects of retirement and estate planning strategies \nMajor Subjects\nRetirement 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? Looking forward: Are changes ahead? \nInstructions\nNone URL:https://sc.cpa/event/sstx225-25-surgents-maximizing-your-social-security-benefits/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260513T233850 CREATED:20250331T232511Z LAST-MODIFIED:20250401T035914Z UID:10004765-1751284800-1751284800@sc.cpa SUMMARY:(SSTX121/25) 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\nUnderstand strategies and tactics to use in light of new legislation Understand how to nail down valuable deductions and other reductions to the tax base \nMajor Subjects\nTimely coverage of breaking tax legislation Residency and domicile Selling a principal residence\, including tax planning strategies Real Estate professional requirements New Form 1099-K reporting requirements Virtual currency\, including recent developments regarding NFTs\, new Form 1099-DA\, and recently released proposed regulations regarding new IIJA broker reporting 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 \nInstructions\nNone URL:https://sc.cpa/event/sstx121-25-surgents-individual-income-tax-update/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260513T233850 CREATED:20250331T232508Z LAST-MODIFIED:20250401T045615Z UID:10004763-1751284800-1751284800@sc.cpa SUMMARY:(SSMG101/25) Surgent's Microsoft 365: Exploring Useful Excel Functions DESCRIPTION:Event Description\nThis course is a one-lesson intermediate level course that guides you through using the Quick Analysis feature to quickly insert row and column totals and creating formulas using Financial\, Date & Time\, Math & Trig\, Statistical\, Lookup & Reference\, Database\, Text\, and Logical functions. The functions covered in this course are the:•IRR\, NPV\, FV\, PV\, PMT\, SLN\, SYD\, and DB Financial functions;•NOW\, TODAY\, DATE\, MONTH\, DAY\, YEAR\, TIME\, HOUR\, MINUTE\, SECOND\, WEEKDAY\, and NETWORKDAYS Date & Time functions;•SUM\, RAND\, SQRT\, and ROUND Math & Trig functions;•AVERAGE\, MAX\, MIN\, COUNT\, MEDIAN\, MODE.SNGL\, and LARGE Statistical functions;•VLOOKUP\, HLOOKUP\, and FORMULATEXT Lookup & Reference functions;•DSUM\, DCOUNT\, DAVERAGE\, DMIN\, and DMAX Database functions;•PROPER\, SUBSTITUTE\, and LOWER Text functions; and•IF\, AND\, and IFNA Logical functions. \nDesigned For\nUsers experienced with using Microsoft 365: Excel in the Windows operating system environment\, or experienced Excel users switching from earlier versions of Excel. \nObjectives\nIdentify multiple ways to create a formula using one or more functions Select Financial functions to calculate the internal rate of return\, net present value\, future value\, present value\, payment and depreciation Select Date & Time functions to insert date and time components Select Math & Trig functions to calculate the sum of a range of numbers; find a random number and the positive square root of a number; and round calculations to a specific number of places Select Statistical functions to find the average\, maximum\, minimum\, count\, median and mode of a range of numbers plus the top five numbers Select Lookup & Reference functions to find specific data and document worksheet formulas Select specific criteria and Database functions to calculate the sum\, average\, maximum value\, minimum value and number of cells containing numbers in a database field Select Text functions to improve worksheet appearance Select Logical functions to perform calculations based on one or more tests \nMajor Subjects\nMultiple ways to create a formula using one or more functions Financial functions to calculate the internal rate of return\, net present value\, future value\, present value\, payment and depreciation Date & Time functions to insert date and time components Math Trig functions to calculate the sum of a range of numbers; find a random number and the positive square root of a number; and round calculations to a specific number of places Statistical functions to find the average\, maximum\, minimum\, count\, median and mode of a range of numbers plus the top five numbers Lookup & Reference functions to find specific data and document worksheet formulas Specific criteria and Database functions to calculate the sum\, average\, maximum value\, minimum value and number of cells containing numbers in a database field Text functions to improve worksheet appearance Logical functions to perform calculations based on one or more tests \nInstructions\nNone URL:https://sc.cpa/event/ssmg101-25-surgents-microsoft-365-exploring-useful-excel-functions/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260513T233850 CREATED:20250331T232416Z LAST-MODIFIED:20250401T050326Z UID:10004762-1751284800-1751284800@sc.cpa SUMMARY:(SSOT135/25) 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 the organization’s success. On one hand\, they need to be abreast of the latest proven financial skills for making the best decisions\, and on the other hand they need the best skills to motivate\, manage\, and lead people. Being pigeon-holed into one area or another is neither good for career building nor for the good of the organization. This reality has proven to be even more true with the advent of COVID-19. This course is designed to give the CFO and controller the skills needed to lead their organizations into the rapidly changing decade\, and also redesigned to concentrate on what we have learned from the pandemic. Another unique aspect of this course is its constant evolution. We know change is occurring at an exponential rate\, and that has proven to be the case in all areas of finance\, management\, and leadership over the past year. The course deals with these new issues and will continue to be updated as necessary throughout the year. \nDesigned For\nCFOs\, controllers\, and finance professionals \nObjectives\nUnderstand the current issues and latest trends impacting CFOs\, controllers\, and finance professionals Understand how domestic and global economic conditions could impact the organization Lead the organization into the rapidly changing decade Apply what we have learned from the COVID-19 pandemic for a positive impact on the organization Be familiar with the results of the case studies and exercises that reinforce key learning points throughout the course \nMajor Subjects\nEconomic update Leadership and management changes as a result of the pandemic Expense control that works. Understanding our changing workforce and working environment Financial risk analysis Enterprise risk management Metrics and benchmarking Improving bank relationships and borrowing \nInstructions\nNone URL:https://sc.cpa/event/ssot135-25-surgents-current-developments-and-best-practices-for-todays-cfos-and-controllers/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260513T233850 CREATED:20250331T232319Z LAST-MODIFIED:20250401T044810Z UID:10004758-1751284800-1751284800@sc.cpa SUMMARY:(SSAA215/25) Surgent's GAAP Hot Topics - What You Need to Know DESCRIPTION:Event Description\nThis course provides an overview of several of the key accounting and reporting topics within U.S. GAAP. This includes a discussion of accounting for business combinations\, revenue recognition principles\, and leasing transactions. This course also addresses topics such as goodwill impairment\, segment reporting\, how to account for software (both internal-use and for resale) as well as requirements related to accounting changes and error corrections. \nDesigned For\nFinancial practitioners who want an overview of the key accounting and reporting topics within U.S. GAAP \nObjectives\nRecognize financial statement disclosures related to business combinations List the five steps involved in the new revenue recognition model Determine whether an arrangement contains a lease Identify the recognition requirements related to goodwill Identify key characteristics of operating segments Distinguish between software that is considered internal-use and not considered internal-use Differentiate between the requirements for the different types of accounting changes Recognize examples of different types of non-GAAP financial measures \nMajor Subjects\nAn overview of key accounting and reporting topics within U.S. GAAP A discussion of accounting for business combinations\, revenue recognition principles\, and leasing transfers Goodwill impairment\, segment reporting\, and how to account for software Requirements related to accounting changes and error corrections \nInstructions\nNone URL:https://sc.cpa/event/ssaa215-25-surgents-gaap-hot-topics-what-you-need-to-know/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260513T233850 CREATED:20250331T232316Z LAST-MODIFIED:20250401T044718Z UID:10004757-1751284800-1751284800@sc.cpa SUMMARY:(SSAA141/25) Surgent's Annual Accounting Update DESCRIPTION:Event Description\nDesigned for accounting and auditing practitioners at all levels in both public accounting and business and industry\, this course provides an overview of recent accounting matters including private company standard setting activities; a review of ASU No. 2016-02\, the FASB’s new lease accounting standard; hot topics related to ASC 606; and a review of ASC 326\, the soon-to-be-effective guidance on credit losses. \nDesigned For\nAccounting and auditing practitioners at all levels desiring to remain up to date on recent accounting pronouncements and other standard setting activities \nObjectives\nBe aware of recent private company standard setting activities Review recently issued FASB Accounting Standards Updates Understand the new lease standard Recall hot topics related to applying ASC 606 Recall the basics of accounting for credit losses under ASC 326 \nMajor Subjects\nPrivate company standard setting activities FASB Accounting Standards Updates Revenue recognition Leases Credit losses \nInstructions\nNone URL:https://sc.cpa/event/ssaa141-25-surgents-annual-accounting-update/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260513T233850 CREATED:20250331T232132Z LAST-MODIFIED:20250401T035522Z UID:10004753-1751284800-1751284800@sc.cpa SUMMARY:(SSTX151/25) Surgent's Tax Aspects of Home Offices and Vacation Homes DESCRIPTION:Event Description\nThe purpose of this course is to provide a practical and in-depth analysis of the significant tax planning advantages and strategies related to owning a principal residence for use as a home office and/or vacation home for upper-income taxpayers. \nDesigned For\nCPAs who wish to assist clients with the home office deduction and/or vacation home issues \nObjectives\nDistinguish a pure residence from a mixed-use residence and how Sect 280A applies Discuss the application of Sect 280A to a vacation home that is also rented out during part of the year Identify the issues related to the use of the residence as a home office \nMajor Subjects\nMixed use of a residence: how deductions are limited in rental situations Home office: qualification and calculation Strategies and planning for renting a principal residence instead of selling it Why buying a vacation home can be a very smart investment Should you rent or use your vacation home? Opportunities and pitfalls Rules for using like-kind exchanges on principal residences and vacation homes Understanding the tax rules for acquisition indebtedness and home equity indebtedness Maximizing your interest expense deduction in light of limitations in the tax code \nInstructions\nNone URL:https://sc.cpa/event/sstx151-25-surgents-tax-aspects-of-home-offices-and-vacation-homes/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260513T233850 CREATED:20250331T232121Z LAST-MODIFIED:20250401T031301Z UID:10004752-1751284800-1751284800@sc.cpa SUMMARY:(SSMG124/25) Surgent's CFO/Controller's Roadmap to Success: Integrated Planning\, Forecasting\, and Budgeting DESCRIPTION:Event Description\nDid 2020 show us that planning doesn’t work? It might seem that way. But\, obviously some organizations survived far better than others due to their ability to handle unexpected change. Many organizations spend huge amounts of money and effort at planning\, forecasting\, and budgeting and all too often the three disciplines are separated and not connected throughout the company. It appears that people who are doing the strategic planning aren’t talking with the people who are doing the budgeting or forecasting. Also\, there is a lack of uniform accountability throughout the organization. The pandemic has shown us that our planning process must be far nimbler and allow our organization to shift rapidly. This course is designed to completely integrate the planning process and show how it can move from long-range thinking\, through medium-term planning\, through the annual budget\, and to the monthly cash-flow forecast. This course will teach the participant how to avoid many political pitfalls that end up causing a lack of accountability and often cause the planning process to be demotivating to the staff. This isn’t just a strategic planning course or a budgeting course. It is a course that looks at the entire planning process from beginning to end and shows how much smoother it can be when it is an integrated process. While it is a technical course discussing many of the technical tricks and tips for producing a good plan\, it is also a management course in that it will discuss the political aspects of planning. \nDesigned For\nCFOs\, controllers\, and finance professionals \nObjectives\nImplement an integrated approach to planning\, budgeting and forecasting for a more uniform process throughout the organization Avoid the political pitfalls that often come with the planning process and inhibit change Maximize the usefulness of the different plans developed for the organization Identify the differences between strategic and incremental planning Perform a financial risk analysis Perform an EVA analysis (PV\, ROI and Modified ROI) Be familiar with the results of the case studies and exercises that reinforce key learning points throughout the course \nMajor Subjects\nDifferences between planning and budgeting Building change into the planning process The business model Strategic plan\, marketing plan\, and technology plan Financial forecasting and financial risk analysis Five-year operating plan and the sales/income plan Intermediate planning and capital equipment planning One-year operating plan and monthly planning Cash plan and risk plan \nInstructions\nNone URL:https://sc.cpa/event/ssmg124-25-surgents-cfo-controllers-roadmap-to-success-integrated-planning-forecasting-and-budgeting/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260513T233850 CREATED:20250331T232011Z LAST-MODIFIED:20250401T043820Z UID:10004749-1751284800-1751284800@sc.cpa SUMMARY:(SSTX233/25) Surgent's Critical Issues Involving Taxation of Construction Contractors DESCRIPTION:Event Description\nMany consider taxation of construction contractors to be the most complex area of the Internal Revenue Code. Probably no other industry has so many elections and considerations that need to be considered and made in order to reduce or defer amounts owed. In this course\, we will highlight these areas and discuss potential opportunities for practitioners and their clients. We will also discuss the impact of more recent legislation on construction taxation\, including changes to net operating losses and the AMT rules. This is a critical presentation “tailor-made” for CPAs who either work for or represent construction contractors. \nDesigned For\nCPAs who either work for or represent construction contractors who are looking for ways to reduce taxable income \nObjectives\nRecognize the impact recent tax legislation has had on the construction industry Identify when the cash method of accounting may be used for long-term contracts Recall the authoritative source of the Internal Revenue Code (IRC) impacting the construction industry in general and long-term contracts in particular Recognize how the IRC impacts specialized sectors of the construction industry\, such as homebuilders and residential construction State how a contractor qualifies for the small contractor exemption and the advantages it presents the contractor Recognize the different methods of income recognition from long-term contracts available when the contractor qualifies for the small contractor exemption Identify the qualifications for the 10 percent deferral election Identify the major differences regarding cost capitalization rules between U.S. GAAP\, exempt contracts\, and nonexempt contracts Recognize the five basic rules concerning cost allocation for tax purposes Recognize how the alternative minimum tax impacts the construction industry Identify ways to reduce the impact of the alternative minimum tax Recognize the issues involved with the look-back provisions Recognize the issues involved in determining a worker’s status as an employee or independent contractor and how this determination impacts the construction industry Recognize the key provisions of FIN 48 and how it specifically impacts the construction industry Identify the most commonly missed tax strategies for contractors \nMajor Subjects\nThe impact of recent legislation on the construction industry How to qualify for the small contractor exemption and its advantages to the taxpayer Options available to the small contractor regarding taxation of long-term contracts How the choice of entity impacts taxation of contractors How AMT impacts the construction industry IRC Sect 460 and large contractors How uninstalled materials impact taxation of contractors How the look-back rules impact contractors How the 10 percent method can allow certain contractors to defer recognizing taxable income Critical tax planning strategies for contractors \nInstructions\nNone URL:https://sc.cpa/event/sstx233-25-surgents-critical-issues-involving-taxation-of-construction-contractors/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260513T233850 CREATED:20250331T231215Z LAST-MODIFIED:20250401T041411Z UID:10004735-1751284800-1751284800@sc.cpa SUMMARY:(SSAA220/25) Surgent's Goodwill Impairment Basics DESCRIPTION:Event Description\nThis course provides a basic overview of goodwill impairment testing. The accounting and reporting requirements related to goodwill are prescribed by the Financial Accounting Standards Board (FASB) in ASC Topic 350-20. This course focuses on the subsequent measurement requirements including the accounting alternative allowed for certain eligible entities. This course also addresses briefly describes the disclosure requirements for goodwill and is current through the issuance of ASU 2019-06. \nDesigned For\nAccounting professionals seeking an introduction to goodwill impairment testing and the related FASB requirements \nObjectives\nRecognize overall characteristics of goodwill impairment testing Differentiate between the qualitative and quantitative test of goodwill impairment Identify key characteristics of the accounting alternative for goodwill Recognize the key disclosure;requirements for goodwill and goodwill impairment losses \nMajor Subjects\nGoodwill impairment testing FASB accounting and reporting requirements related to goodwill ASC Topic 350-20 Goodwill disclosure requirements \nInstructions\nNone URL:https://sc.cpa/event/ssaa220-25-surgents-goodwill-impairment-basics/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260513T233850 CREATED:20250331T231112Z LAST-MODIFIED:20250401T045911Z UID:10004733-1751284800-1751284800@sc.cpa SUMMARY:(SSTX215/25) Surgent's How to Settle a Client's Estate DESCRIPTION:Event Description\nFederal estate and gift taxes currently affect few clients\, but there are many other issues involved in settling an estate or administering a trust. Clients who are beneficiaries of a trust or estate often turn to their financial advisors to understand the administrative process and its effect on their interests. This course enables the accountant to cut through the jargon to understand the legal concepts\, communicate a real-world explanation to clients\, and serve\, in some instances\, as an advisor to them. After taking this course\, practitioners will feel more confident to serve in a fiduciary capacity. Updated for developments relative to estate taxation. \nDesigned For\nAccounting and Financial Professionals who wish to assist in settlement of an estate\, regardless of size \nObjectives\nUnderstand how creditors’ claims impact a beneficiary’s claims Understand the key provisions in a will or trust Understand the duties of an executor or trustee in relation to beneficiaries and other third parties Identify trusts\, wills\, and other documents encountered\, & their uses Understand the stages of an estate administration including costs\, collections\, payment of debts/taxes\, distribution to beneficiaries Be aware of the duties a fiduciary and members of the estate planning team owe to creditors\, beneficiaries\, and the courts \nMajor Subjects\nIssues involved when settling an estate: marshaling of assets\, payment of creditors\, & distribution and accounting to beneficiaries Explaining the needs and limitations of durable powers of attorney\, health care directives\, and living wills Why a will is probated\, and on what grounds it may be challenged Comprehensive checklists on how to read a will\, duties of an executor and trustee\, and much more Identification and report of estate assets What to do and what not to do as a fiduciary\, executor\, or trustee: duty of care\, investment\, informing\, payment of debts and taxes\, & defending a will contest How executors and trustees interact with beneficiaries Elective shares\, and when a spouse might make that choice What a trustee needs to know about incompetents and minors Rights of creditors\, third parties\, and beneficiaries Key issues in transferring property to a trust and from a trust or estate to a beneficiary Identifying income\, estate\, and inheritance taxes Fiduciary accounting: principal and income concepts An introduction to drafting an account\, and why it is relevant Administration of revocable trusts Estate basis reporting \nInstructions\nNone URL:https://sc.cpa/event/sstx215-25-surgents-how-to-settle-a-clients-estate/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260513T233850 CREATED:20250331T230917Z LAST-MODIFIED:20250401T025113Z UID:10004729-1751284800-1751284800@sc.cpa SUMMARY:(SSTX242/25) Surgent's Taxation of the Mobile Workforce DESCRIPTION:Event Description\nToday’s workforce looks a lot different than it used to. With more people working from home and across state lines\, employers must examine withholding and unemployment laws in a new light. In this course\, we will examine tried and true rules in this area\, but also examine statutes that are still developing. Using real-life examples and discussion\, we will examine state laws on reciprocity and residency requirements. We will also look at what to do when state laws are silent or conflict on a particular issue\, so that you can keep your clients in compliance and be well-prepared for the questions that will come your way in these ever-changing times. \nDesigned For\nAccountants who want an update on current multistate tax issues to minimize clients’ potential state and local tax liability \nObjectives\nRecall which states do not have an income tax. Determine when employer withholding obligations exist. Recognize how withholding obligations are affected by reciprocal agreements between states. Identify where employers are obligated to pay unemployment for employees. \nMajor Subjects\nWhat states do not have an income tax? What is the relevance to employers? Where does an employer have an obligation to withhold state taxes for an employee? At what point does an employee become a resident? Where is unemployment paid for an out of state employee? \nInstructions\nNone URL:https://sc.cpa/event/sstx242-25-surgents-taxation-of-the-mobile-workforce/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260513T233850 CREATED:20250331T230708Z LAST-MODIFIED:20250401T032920Z UID:10004726-1751284800-1751284800@sc.cpa SUMMARY:(SSAA238/25) Surgent's Lease Accounting: Exploring the New Standard DESCRIPTION:Event Description\nWith the effective date of Topic 842 now here\, now is the time to get your hands around the details of the FASB’s new leases standard. Designed for accounting and auditing practitioners at all levels in both public accounting and business and industry\, this course provides a thorough overview of the FASB’s new lease accounting standard (ASU No. 2016-02) that was released in February 2016 and all subsequent changes that have been made to ASC 842. You will learn about the long-awaited lease accounting standard for lessors and lessees\, including transition accounting\, as well as recent updates to the new lease accounting guidance. Plenty of practical application illustrations are used\, including journal entries\, to help in understanding this complex area of accounting. \nDesigned For\nAccounting and auditing practitioners at all levels desiring to be up-to-date on the FASB’s new lease accounting guidance \nObjectives\nBe familiar with the FASB’s new lease accounting standards and guidance \nMajor Subjects\nLeases (Topic 842) Overall lease accounting guidance Lessor Accounting 101 Lessee Accounting 101 Detailed review of accounting by lessees Sale and leaseback transactions Transition guidance Recently released ASUs impacting Topic 842 \nInstructions\nNone URL:https://sc.cpa/event/ssaa238-25-surgents-lease-accounting-exploring-the-new-standard/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260513T233850 CREATED:20250331T230610Z LAST-MODIFIED:20250401T032729Z UID:10004721-1751284800-1751284800@sc.cpa SUMMARY:(SSAA216/25) Surgent's Financial Statement Disclosures: A Guide for Small and Medium-Sized Businesses DESCRIPTION:Event Description\nA clear and concise set of proper financial statement disclosures can make or break an entity’s financial statements. Such disclosures are no longer simply additional information provided by a business; they can be complex in nature and difficult to both prepare and understand\, especially for small and medium-sized businesses. Oftentimes financial statement users will first turn to the notes in the financial statements in order to get a feel for where the business and its numbers might be heading\, so these disclosures need to be well-written and follow applicable standards.This course will focus on key balance sheet and income statement disclosure as well as those relating to adoption of new accounting standards related to revenue (ASC 606) and leases (ASC 842)\, accounting policies\, changes in accounting estimates and errors\, subsequent events\, going concern\, and related party disclosures. The course will use illustrations\, examples based on private company financial statements disclosures\, and real-world excerpts from financial statements to provide you with a hands-on feel for the disclosure requirements across a number of accounting standards. \nDesigned For\nCPAs and other accounting professionals in public practice and business and industry involved in preparing financial statement disclosures for small and medium-sized businesses \nObjectives\nUnderstand and apply the professional requirements and guidance for preparing financial statement disclosures for all entities\, including small and medium-sized businesses Identify balance sheet\, income statement\, and statement of cash flows presentation issues Review disclosure examples from all sized entities\, including small and medium-sized businesses Be familiar with developing disclosure issues\, such as those related to the adoption of new accounting pronouncements Utilize hands-on examples and illustrations to increase your overall understanding and application of the material \nMajor Subjects\nFinancial statement disclosures for small and medium-sized businesses Balance sheet\, income statement\, and statement of cash flows presentation and disclosure issues Disclosure examples from all sized entities which you can use to base your disclosures on Developing disclosure issues\, including disclosures related to the adoption of Topic 606 \nInstructions\nNone URL:https://sc.cpa/event/ssaa216-25-surgents-financial-statement-disclosures-a-guide-for-small-and-medium-sized-businesses/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260513T233850 CREATED:20250331T230513Z LAST-MODIFIED:20250401T032711Z UID:10004720-1751284800-1751284800@sc.cpa SUMMARY:(SSTX228/25) Surgent's Advanced Individual Income Tax Return Issues DESCRIPTION:Event Description\nMost Accounting and Financial Professionals have been preparing individual income tax returns for years\, and while many of the returns are easy\, there are always a number of issues that come up in busy season of which experienced practitioners wish they had more knowledge. This course is designed to explore the tough tax issues for experienced practitioners and help them provide better planning strategies and results for their higher income clients. \nDesigned For\nExperienced Accounting and Financial Professionals who want and need an in-depth knowledge of the most difficult individual-income-tax-return issues \nObjectives\nUnderstand the basics of Sect 199A Understand how to properly report advanced transactions in financial instruments and investments Understand the special problems and new issues for the current return Identify the causes of alternative minimum tax liability and what can be done to reduce or eliminate it \nMajor Subjects\nNew issues for the current year tax return and Sect 199A Installment sales: understanding the complicated issues Form 8582: Passive losses with carryovers; Complicated case with filled-in forms Puts\, calls\, straddling\, and unusual investments: Understanding the tax laws and reporting them correctly on the tax return Capital gain and loss issues: The problem with proper reporting of installment sales issues; capital gains and losses; when is a stock worthless; and much more… At-risk rules: What a return preparer really needs to know Passive loss issues: You cannot just trust your software. What to watch out for and the questions you need your clients to answer in order to do it right! Incentive and nonqualified stock options — Reporting; key strategies for planning; dealing with the alternative minimum tax Alternative minimum tax: Understanding it; planning strategies to avoid it; using the minimum tax credit; explaining it to a client Form 6251: Detailed calculation example \nInstructions\nNone URL:https://sc.cpa/event/sstx228-25-surgents-advanced-individual-income-tax-return-issues/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260513T233850 CREATED:20250331T230410Z LAST-MODIFIED:20250401T033419Z UID:10004716-1751284800-1751284800@sc.cpa SUMMARY:(SSTX176/25) Surgent's Multistate Income Tax Issues DESCRIPTION:Event Description\nWith the largest overhaul of the federal income tax code in 30 years and the repeal of the physical presence nexus standards for sales tax in the Wayfair case\, the states are working fast and furious to overhaul their tax laws. As some states scramble to fund their budgets\, they continue to look for additional forms of revenue. Plan to attend this fast-paced class that covers developing topics in the area of nexus. Learn how nexus requirements have changed and where the state laws may be heading in the future. \nDesigned For\nAccountants who want an update on current multistate tax issues to minimize clients’ potential state and local tax liability \nObjectives\nIdentify changes in state statutes\, regulations and case law Determine how the states will treat changes under the Tax Cuts and Jobs Act Recognize areas that may require additional attention for state tax planning purposes Recall areas that may be costly for employers or clients Recognize the who\, what\, when\, and where of nexus for income and sales tax \nMajor Subjects\nEmerging sales tax topics: Elimination of the physical presence standard in determining nexus (Wayfair case); economic nexus for remote sellers; assisting remote sellers in determining a plan of action in states that enforce economic nexus Emerging compliance issues in the new sales tax economy Income Tax (and other forms of tax): Economic nexus (taxation without physical presence) Will states shift away from income tax and increase reliance on sales tax after Wayfair? Treatment of Tax Cuts and Jobs Act by the states: presence of intangible property; is P.L. 86-272 still valid? When to consider voluntary compliance even though the laws do not dictate a sales tax responsibility \nInstructions\nNone URL:https://sc.cpa/event/sstx176-25-surgents-multistate-income-tax-issues/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260513T233850 CREATED:20250331T230306Z LAST-MODIFIED:20250401T044908Z UID:10004715-1751284800-1751284800@sc.cpa SUMMARY:(SSTX203/25) Surgent's 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. Continually updated with the latest guidance. \nDesigned For\nAccounting and Financial Professionals who advise clients on estate tax planning \nObjectives\nUnderstand estate planning issues unrelated to federal tax planning Inventory the documents relevant to estate preservation Understand methods of providing for children and the spouse \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 Applicable rates\, and tactics that may be used to minimize them Reducing the impact of ancillary administration Provisions you need in a will When a trust is needed for children Durable powers of attorney\, for financial matters and for healthcare Realistic retirement goals Management of insurance: liability\, disability\, and life Dealing with marriage and divorce Titling assets effectively Developments relative to estate tax\, and the implications for planning \nInstructions\nNone URL:https://sc.cpa/event/sstx203-25-surgents-estate-and-life-planning-issues-for-the-middle-income-client/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260513T233850 CREATED:20250331T230214Z LAST-MODIFIED:20250401T052614Z UID:10004712-1751284800-1751284800@sc.cpa SUMMARY:(SSTX141/25) Surgent's IRS Tax Examinations and Hot Issues DESCRIPTION:Event Description\nDue to IRS issue focused examinations\, Accounting and Finance Professionals need to understand what types of returns are selected for examination and ways to help clients survive an IRS audit with little or no change. As a result of issue focused examinations\, Accounting and Finance Professionals must understand what the high audit risk area issues are and what the IRS is focusing on when a return is examined. In addition\, because tax-related identity theft is a common issue for many taxpayers\, it is critical for Accounting and Finance Professionals to understand the procedures necessary to resolve this matter for their clients. \nDesigned For\nAccounting and Finance Professionals in public practice who prepare tax returns and represent their clients on IRS examinations \nObjectives\nUnderstand the IRS process for selecting returns for examination Identify the types of returns the IRS is examining Understand the hot examination issues that the IRS is focusing on to help clients reduce their exposure to additional tax assessments Determine if your client is a victim of tax-related identity theft and the procedures to use to resolve strategies for dealing with IRS examiners and presenting your clients’ tax positions in the best light possible \nMajor Subjects\nCoverage of the Inflation Reduction Act of 2022 Criteria that the IRS uses to select returns for examination Vehicles\, meals\, and virtual currency considerations Worker classification determinations on who is an employee and who is an independent contractor S corporation officer’s reasonable compensation issues Responsibilities to pay the employment taxes when the business defaults Tax-related identity theft procedures \nInstructions\nNone URL:https://sc.cpa/event/sstx141-25-surgents-irs-tax-examinations-and-hot-issues/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260513T233850 CREATED:20250331T230113Z LAST-MODIFIED:20250401T041322Z UID:10004710-1751284800-1751284800@sc.cpa SUMMARY:(SSAA234/25) Surgent's Internal Controls and COSO in a Post-COVID Landscape DESCRIPTION:Event Description\nCompanies that fall victim to fraud schemes need to reassess internal controls in order to prevent future fraudulent activity. In this course\, we will review the 18 most prevalent internal controls present as well as designed and operating effectively according to the Association of Certified Fraud Examiners’ Occupational Fraud 2022: A Report to the Nations. Then we will tie these controls to the 17 internal control principles offered by the Committee of Sponsoring Organizations of the Treadway Commission (COSO)\, the framework used by virtually all entities and auditors to assess the design and operational effectiveness of internal controls. Lastly\, we will consider the impact of the 2020 pandemic on the internal control environment in the post-COVID pandemic era. \nDesigned For\nCPAs in public practice and industry who wish to educate clients or colleagues on how to assess internal controls and adapt in the post-COVID era \nObjectives\nUnderstand that fraud occurs in companies with seemingly sound internal control structures Assess how internal controls fit into the COSO framework and determine whether mitigating controls;are sufficient Understand the difference between reactions and responses to changing circumstances Recognize that the days of working in an office may be numbered (or certainly reduced) Recognize that the increase of remote work options presents new\, sometimes shocking challenges Understand that audits and other attestation engagements can actually be performed remotely\, reducing time and cost \nMajor Subjects\nACFE’s Occupational Fraud 2022: Report to the Nations and the most commonly found controls in fraud victim organizations; Internal controls in relation to COSO principles How to employ controls to cut losses How to modify controls in the post-COVID era Remote work circumstances and considerations \nInstructions\nNone URL:https://sc.cpa/event/ssaa234-25-surgents-internal-controls-and-coso-in-a-post-covid-landscape/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260513T233850 CREATED:20250331T230017Z LAST-MODIFIED:20250401T020308Z UID:10004709-1751284800-1751284800@sc.cpa SUMMARY:(SSAA147/25) Surgent's Mastering Accounting for Income Taxes DESCRIPTION:Event Description\nSince its inception nearly 30 years ago\, many have continued to struggle with applying the current model for accounting for income taxes\, ASC 740. But this does not have to be you. This course will provide you with the basic knowledge necessary to understand the complexities of this challenging topic. Through discussions and use of exercises\, this course will analyze the authoritative literature to provide a thorough understanding of such topics as deferred taxes\, income tax expense\, uncertain tax positions and other classification and disclosure requirements related to income taxes. We will also explore some specialized areas of income tax accounting\, such as intra-period allocations of income tax expense and accounting for changes in tax laws and rates\, and we will review proposed updates to ASC 740 disclosures on which the FASB is contemplating.In summary\, this course is the place to be to enhance your accounting for income taxes IQ. \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\nIdentify and calculate the deferred tax asset or liability for an entity Determine when and how to report uncertain tax positions Calculate and report the components of income tax expense Develop appropriate disclosures Comprehend recent and proposed changes to accounting guidance for income taxes \nMajor Subjects\nThe sources of deferred tax assets and liabilities Calculating the deferred tax asset or liability Reporting income-tax expense and balance sheet items CARES Act accounting implications Defining\, analyzing\, and reporting uncertain tax positions Classification of deferred tax assets and liabilities Disclosure requirements Recent and proposed changes to the accounting and disclosure requirements for income taxes \nInstructions\nNone URL:https://sc.cpa/event/ssaa147-25-surgents-mastering-accounting-for-income-taxes/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260513T233850 CREATED:20250331T230012Z LAST-MODIFIED:20250401T045221Z UID:10004708-1751284800-1751284800@sc.cpa SUMMARY:(SSMG137/25) Surgent's Microsoftr Excelr 365/Excelr 2019: Working with Data Ranges and Tables DESCRIPTION:Event Description\nMicrosoftr Excelr 365/Excelr 2019: Working with Data Ranges and Tables is a two-lesson\, intermediate level course that guides you through organizing\, entering\, and validating worksheet data and then effectively sorting\, filtering\, subtotaling\, and outlining the data. You also learn how to define well-organized data as an Excel table; then use Table features to work with the data.In Lesson 1\, you learn how to organize columns and rows of data into a range so that you can effectively sort\, filter\, subtotal\, and outline the data. Then you learn how to protect the data from invalid data entry by setting data validation rules for specific cells. You learn how to copy these validation rules to other cells\, how to remove validation rules from cells\, and how to use the Data Form dialog box to enter and locate data in a range. Next\, you learn how to sort a data range on one column or on multiple columns and how to use a custom sort order\, the Filter (AutoFilter) feature\, and the Advanced Filter feature to view data that meets specific criteria. Then you learn how to add and remove subtotals from a data range while viewing the data range in outline form. You also learn how to create a chart using an outline’s subtotals.Finally\, in Lesson 2\, you explore the advantages of defining a range of data as an Excel table. You also learn how to analyze data using table tools.This course emphasizes using the traditional keyboard and mouse actions to perform tasks in Excel. \nDesigned For\nUsers experienced with using Excel 2019 in the Windows 10 operating system environment or experienced Excel users switching from earlier versions of Excel. \nObjectives\nIdentify the guidelines for a well-organized data range; select ways to create and test validation rules; select the Data Form for data entry Recognize ways to sort and filter a data range Select ways to add subtotals\, a grand total\, and data grouping to a data range Identify data range and table differences Identify multiple ways to define an Excel table using buttons on the Home and Insert tabs\, the Quick Analysis feature\, a keyboard shortcut\, and by formatting a data range as a table Recognize ways to enter data and formulas in a table; change table formatting; resize a table; scroll\, sort\, filter\, and summarize a table; and convert a table to a data range \nMajor Subjects\nIdentify the guidelines for a well-organized data range Enter\, test\, and copy validation rules Use the Data Form for data entry Sort and filter a data range Select ways to add subtotals\, a grand total\, and data grouping to a data range Identify data range and table differences Define an Excel table using buttons on the Home and Insert tabs\, the Quick Analysis feature\, a keyboard shortcut\, and by formatting a data range as a table Enter data and formulas in a table Change table formatting Resize a table Scroll\, sort\, filter\, and summarize a table Convert a table to a data range \nInstructions\nNone URL:https://sc.cpa/event/ssmg137-25-surgents-microsoftr-excelr-365-excelr-2019-working-with-data-ranges-and-tables/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260513T233850 CREATED:20250331T225914Z LAST-MODIFIED:20250401T040718Z UID:10004707-1751284800-1751284800@sc.cpa SUMMARY:(SSAA237/25) 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\nDistinguish between software that is considered internal-use and not considered internal-use Recognize how implementation costs are accounted for in various stages of software development Identify when capitalization and amortization should commence Recognize how implementation costs of hosting arrangements are accounted for differently \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/ssaa237-25-surgents-how-to-account-for-internal-use-software-arrangements/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20250630T120000 DTEND;TZID=America/Detroit:20250630T120000 DTSTAMP:20260513T233850 CREATED:20250331T225907Z LAST-MODIFIED:20250401T043918Z UID:10004705-1751284800-1751284800@sc.cpa SUMMARY:(SSAA159/25) Surgent's The Most Critical Challenges in Governmental Accounting Today DESCRIPTION:Event Description\nWith the leasing standard and other standards looming\, now is the time to know more than just what the standards say; we need to know what they mean and how they will affect governmental entities. This course is designed to do just that! The course materials utilize a highly illustrative and innovative format. Over 15 focused exercises are included to provide an enhanced working knowledge of the most critical challenges in governmental accounting today. \nDesigned For\nGovernmental industry professionals and auditors \nObjectives\nIdentify the critical changes occurring in governmental accounting today Skillfully implement today’s most challenging GASB standards More effectively audit governmental entities through superior knowledge of key accounting issues \nMajor Subjects\nLessons learned (and lessons remaining) from the implementation of GASB No. 87\, Leases How governments can prepare for and implement GASB No. 96\, Subscription-Based Information Technology Arrangements Additional recently issued GASB standards \nInstructions\nNone URL:https://sc.cpa/event/ssaa159-25-surgents-the-most-critical-challenges-in-governmental-accounting-today/ CATEGORIES:Self-Study Text END:VEVENT END:VCALENDAR