BEGIN:VCALENDAR VERSION:2.0 PRODID:-//South Carolina Association of CPAs - ECPv6.17.3.1//NONSGML v1.0//EN CALSCALE:GREGORIAN METHOD:PUBLISH X-WR-CALNAME:South Carolina Association of CPAs X-ORIGINAL-URL:https://sc.cpa X-WR-CALDESC:Events for South Carolina Association of CPAs REFRESH-INTERVAL;VALUE=DURATION:PT1H X-Robots-Tag:noindex X-PUBLISHED-TTL:PT1H BEGIN:VTIMEZONE TZID:America/Detroit BEGIN:DAYLIGHT TZOFFSETFROM:-0500 TZOFFSETTO:-0400 TZNAME:EDT DTSTART:20260308T070000 END:DAYLIGHT BEGIN:STANDARD TZOFFSETFROM:-0400 TZOFFSETTO:-0500 TZNAME:EST DTSTART:20261101T060000 END:STANDARD BEGIN:DAYLIGHT TZOFFSETFROM:-0500 TZOFFSETTO:-0400 TZNAME:EDT DTSTART:20270314T070000 END:DAYLIGHT BEGIN:STANDARD TZOFFSETFROM:-0400 TZOFFSETTO:-0500 TZNAME:EST DTSTART:20271107T060000 END:STANDARD BEGIN:DAYLIGHT TZOFFSETFROM:-0500 TZOFFSETTO:-0400 TZNAME:EDT DTSTART:20280312T070000 END:DAYLIGHT BEGIN:STANDARD TZOFFSETFROM:-0400 TZOFFSETTO:-0500 TZNAME:EST DTSTART:20281105T060000 END:STANDARD END:VTIMEZONE BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260807T023937Z CREATED:20260807T023936Z LAST-MODIFIED:20260807T023937Z UID:10006957-1814356800-1814356800@sc.cpa SUMMARY:(SSTX202/27) Surgent's Max the Tax: Entity Selection DESCRIPTION:Event Description\nA client is starting a new business and needs advice on whether to choose an S or C corporation. She is seeking support to determine the most advantageous entity from a tax-efficiency perspective. Participants will first ask relevant questions about the client’s plans and then advise her on entity selection based on their expertise. \nDesigned For\nAccounting and finance professionals and anyone needing foundational information related to entity selection \nObjectives\n\nHelp clients choose the tax entity that is most advantageous to them;\n\nMajor Subjects\nChoice of entity decisions Client consultation questions regarding entity selection \nInstructions\nNone URL:https://sc.cpa/event/sstx202-27-surgents-max-the-tax-entity-selection/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260807T024225Z CREATED:20260807T024225Z LAST-MODIFIED:20260807T024225Z UID:10006962-1814356800-1814356800@sc.cpa SUMMARY:(SSBM122/27) Surgent's Project Management for Finance Professionals DESCRIPTION:Event Description\nThe past few years have shown us the need for numerous projects and the need to manage those projects in a unique way. Project management is an important part of every organization; however\, often companies do not differentiate between project management and operations management. Sometimes the finance professional is called upon to serve on a project team\, or in other cases is in a position to manage a project within the finance or accounting department. In either case\, he or she should be well versed in both the theory and practice of project management. While project management has probably been around since the time of building the pyramids\, the modern discipline started to take hold in large organizations in the late ’50s and early ’60s. From there it spread to smaller organizations to the point where almost any-sized organization can benefit from its ideas. This course is designed for the finance professional of the small and medium-sized organization. It is not meant for the experienced project manager of a large organization or the person wanting training for project management certification. In an effort to avoid talking theory without concrete examples\, we will often use examples born from projects needed as a result of recent changes in both economics and politics. \nDesigned For\nCFOs\, controllers\, and finance professionals \nObjectives\n\nUnderstand when and when not to apply project management thinking\n Know how to define success in a project\n Understand and manage the critical path of a project\n Understand the theory of constraints in project management\n Know how to both choose and lead people on the project team\n\nMajor Subjects\nProject management is a way of thinking and managing Identifying projects\, needs\, objectives\, and deliverables Project feasibility evaluation Life cycle of a project What causes projects to fail Establishing the project scope and preventing project creep Defining and managing stakeholders Organizational politics and conflict management Establishing the detailed schedule Introduction to project management software \nInstructions\nNone URL:https://sc.cpa/event/ssbm122-27-surgents-project-management-for-finance-professionals/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260807T024413Z CREATED:20260807T024413Z LAST-MODIFIED:20260807T024413Z UID:10006967-1814356800-1814356800@sc.cpa SUMMARY:(SSTX247/27) Surgent's Buying and Selling a Business: Tax and Structuring Overview DESCRIPTION:Event Description\nOne of the major transactions CPA clients are faced with is the purchase or disposition of a business. To help tax professionals advise those clients\, this course offers a comprehensive analysis of the business and tax aspects of buying and selling a business. It is a practical guide to help practitioners and industry CPAs understand structuring techniques. All CPAs\, including controllers and executives in industry\, should understand how difficult the process of buying and selling a business has become. \nDesigned For\nAll practitioners who will be involved in the sale of a business \nObjectives\n\nUnderstand the CPA’s role in the beginning of the transaction and throughout the process\n Identify the different tax consequences for various forms of acquired businesses\n Identify the tax consequences for sellers of various forms of businesses\, including the impact of the net investment income tax (NIIT) and the Section 199A pass-through deduction\n Appreciate Section 338 and Section 338(h)(10) elections and the benefits of installment sales\n Understand the impact of Section Section 751\, 743\, 734\, and 754 on the purchase or sale of a partnership\n\nMajor Subjects\nComprehensive coverage of the One Big Beautiful Bill Act An overview of the beginning of the process and documents for preliminary tax planning Recognizing the need for due diligence in acquisitions\, including checklists of important points Deemed asset sales – Section 338 and Section 338(h)(10) The impact of the Section 197 amortizable intangibles regulations on the acquisition and disposition of a business Allocating purchase price for tax advantage Planning to avoid double taxation under the repeal of the General Utilities doctrine Special problems and opportunities when an S corporation is the buyer or seller Installment sale and interest issues Avoiding tax pitfalls and recognizing tax planning opportunities Unique issues in buying and selling LLC/partnership interests Impact of the net investment income tax (NIIT) and the Section 199A pass-through deduction on the tax due on the sale of a pass-through entity Individually owned goodwill \nInstructions\nNone URL:https://sc.cpa/event/sstx247-27-surgents-buying-and-selling-a-business-tax-and-structuring-overview/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260807T024514Z CREATED:20260807T024514Z LAST-MODIFIED:20260807T024514Z UID:10006972-1814356800-1814356800@sc.cpa SUMMARY:(SSAA254/27) Surgent's Applying the Yellow Book to a Financial Statement Audit DESCRIPTION:Event Description\nA thorough understanding of the Yellow Book is essential for anyone working with governments and not-for-profits. This course provides comprehensive coverage of the Yellow Book financial auditing requirements and prepares you to excel in applying the standards. The course uses a highly illustrative and engaging format\, featuring 15 focused exercises designed to strengthen practical application and enhance working knowledge. \nDesigned For\nAuditors performing Yellow Book engagements \nObjectives\n\nThoroughly understand the Yellow Book\n Excel in the Yellow Book auditing arena\n Save time and improve performance on Yellow Book engagements via in-depth knowledge of the requirements\n\nMajor Subjects\nCircumstances requiring auditors to follow the Yellow Book (Government Auditing Standards or GAGAS) Relationship of Yellow Book requirements to GAAS and single audit requirements The Yellow Book requirements related to the performance of and reporting on a financial audit Identifying and reporting findings under the Yellow Book \nInstructions\nNone URL:https://sc.cpa/event/ssaa254-27-surgents-applying-the-yellow-book-to-a-financial-statement-audit/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260807T024622Z CREATED:20260807T024621Z LAST-MODIFIED:20260807T024622Z UID:10006980-1814356800-1814356800@sc.cpa SUMMARY:(SSAA248/27) Surgent's Preparation and Compilation Engagements Under the SSARS DESCRIPTION:Event Description\nBe the go-to person on financial statement compilation and preparation engagements. Specifically designed for those performing preparation and compilation engagements\, this course will provide you with a hands-on application for performing preparation and compilation engagements under AR-C Section 70 and 80\, respectively. You will learn the ins and outs of applying SSARS No. 21\, Clarification and Recodification\, as well as the additional guidance related to SSARS engagements through the issuance of SSARS Nos. 22-24 and SSARS Nos. 26-27 by the ARSC. In addition to SSARS No. 26\, the entire suite of quality management standards is discussed.Most importantly\, you will be provided with practical examples and illustrations to help you effectively and efficiently perform those engagements\, including a detailed discussion of the reporting requirements under AR-C 80 related to compilation engagement. Lastly\, the course will review recent peer review feedback on these types of engagements\, highlighting areas where you can improve engagement quality. \nDesigned For\nAccounting practitioners and their staff performing and managing preparation and compilation engagement services \nObjectives\n\nUnderstand and apply relevant sections of SSARS No. 21\, Clarification and Recodification\n Be familiar with guidance impacting preparation and compilation engagements that is contained in SSARS Nos. 22\, 23\, 24\, 26\, and 27\n Be familiar with preparation and compilation work program examples\n Be aware of the most recent reports and other required communications\n Keep abreast of relevant ARSC agenda items and projects\n Utilize hands-on examples and illustrations to increase your overall understanding and application of the material\n\nMajor Subjects\nRelevant sections of SSARS No. 21\, Clarification and Recodification SSARS No. 21\, Clarification and Recodification\, and updates to SSARS No. 21 due to the issuance of SSARS No. 23\, Omnibus Statement on Standards for Accounting and Review Services SSARS No. 22\, Compilation of Pro Forma Financial Information SSARS No. 24\, Omnibus Statement on Standards for Accounting and Review Services – 2018 SSARS No. 26\, Quality Management for an Engagement Conducted in Accordance With Statements on Standards for Accounting and Review Services SSARS No. 27\, Applicability of AR-C Section 70 to Financial Statements Prepared as Part of a Consulting Services Engagement Comprehensive sample engagement work programs for preparation and compilation engagements Prescribed form\, specified line item\, pro forma\, and other engagement variations Complete illustrations of relevant engagement letters\, reporting\, and other required communications for preparation and compilation engagements \nInstructions\nNone URL:https://sc.cpa/event/ssaa248-27-surgents-preparation-and-compilation-engagements-under-the-ssars/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260807T025243Z CREATED:20260807T025243Z LAST-MODIFIED:20260807T025243Z UID:10006989-1814356800-1814356800@sc.cpa SUMMARY:(SSAA207/27) Surgent's Government and Nonprofit Frauds and Controls to Stop Them DESCRIPTION:Event Description\nThe cost of fraud\, dearly paid by governments and nonprofits\, is too severe to not learn from past experiences. This course examines real-world fraud cases to uncover the lessons they provide and translate them into practical\, preventive controls. Using a highly illustrative and innovative format\, the course engages participants with over 15 focused exercises designed to build a strong working knowledge of fraud risks and effective anti-fraud controls. Whether you are an auditor or an industry professional\, you’ll gain actionable strategies to strengthen oversight\, reduce vulnerabilities\, and safeguard your organization. \nDesigned For\nAuditors and industry professionals working in the government and nonprofit environment \nObjectives\n\nIdentify common frauds occurring in governments and nonprofits today\n Skillfully develop controls to combat frauds\n Protect governments and nonprofits from fraud\n\nMajor Subjects\nExamine real-world misappropriations of cash\, check frauds\, vendor scams\, credit card abuse\, grant frauds\, benefit schemes\, inventory thefts\, and payroll frauds Identify and develop practical controls to prevent and detect fraud Tailor controls to the size and fit of the government or nonprofit \nInstructions\nNone URL:https://sc.cpa/event/ssaa207-27-surgents-government-and-nonprofit-frauds-and-controls-to-stop-them/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260807T025317Z CREATED:20260807T025317Z LAST-MODIFIED:20260807T025317Z UID:10006990-1814356800-1814356800@sc.cpa SUMMARY:(SSTX192/27) Surgent's The Essential Multistate Tax Update 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 state taxation\, ranging from individuals to pass-through entities to corporate taxpayers. This class will focus on issues of small and middle-market companies and offer guidance for minimizing tax liability and negotiating the treacherous waters of compliance. \nDesigned For\nAccountants who want an update on current multistate tax issues to minimize clients’ potential state and local tax liability \nObjectives\n\nUnderstand changes in state statutes\, regulations and case law\n Determine how the states will treat changes under the Tax Cuts and Jobs Act\n Identify areas that may require additional attention for state tax planning purposes\n Identify areas that may be costly for employers or clients\n Understand the who\, what\, when\, and where of nexus for income and sales tax\n\nMajor Subjects\nEmployees working in multiple states: Withholding issues (when to start and where to withhold) special issues depending on type of tax assessed in the state or locality Emerging 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? Pass-through problems: Nexus issues for interest owners Treatment of the 199A deduction for pass through entities by states: Withholding issues Practical considerations in dealing with multistate taxation: Dealing with state nexus questionnaires When to consider voluntary compliance: Responsibility of officers\, members\, partners\, and shareholders; planning ideas and opportunities; updates on pending federal legislation relative to state tax \nInstructions\nNone URL:https://sc.cpa/event/sstx192-27-surgents-the-essential-multistate-tax-update/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260807T025326Z CREATED:20260807T025325Z LAST-MODIFIED:20260807T025326Z UID:10006992-1814356800-1814356800@sc.cpa SUMMARY:(SSAA186/27) Surgent's Construction Contractors: Accounting and Financial Reporting Issues DESCRIPTION:Event Description\nAccounting and financial reporting for construction contractors may be the most difficult area to comply with the various standards. Construction engagements are\, in many instances\, more complicated than most lines of business due to the many users of the financial statements. In this course\, we will discuss why construction accounting and financial reporting is so complex and examine the relationship between the contractor and the surety\, both from an underwriting and a claims perspective. We will also explore what the surety looks for to maximize potential bond credit. \nDesigned For\nPractitioners who have construction clients and professionals in the construction industry who need to be up to date on the latest information \nObjectives\n\nRecognize accounting and financial reporting standards relevant to construction contractors\n\nMajor Subjects\nOverall landscape of the construction industry GAAP and recent changes affecting the construction industry FASB ASC 606 and its impact on the construction industry The unique relationship between the contractor and the surety FASB ASC 842 and its impact on the construction industry \nInstructions\nNone URL:https://sc.cpa/event/ssaa186-27-surgents-construction-contractors-accounting-and-financial-reporting-issues/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260807T025330Z CREATED:20260807T025329Z LAST-MODIFIED:20260807T025330Z UID:10006993-1814356800-1814356800@sc.cpa SUMMARY:(SSAA227/27) Surgent's Goodwill Impairment - An Essential Guide DESCRIPTION:Event Description\nThis course provides an overview of goodwill impairment testing. This course focuses on topics such as the initial recognition of goodwill and subsequent measurement requirements including the accounting alternative allowed for certain eligible entities. This course also addresses the disclosure requirements for goodwill. \nDesigned For\nAccounting professionals \nObjectives\n\nIdentify the recognition requirements related to goodwill\n Recognize overall characteristics of goodwill impairment testing\n Differentiate between the qualitative and quantitative test of goodwill impairment\n Identify key characteristics of the accounting alternative for goodwill\n List the key disclosure requirements for goodwill and goodwill impairment losses\n\nMajor Subjects\nInitial recognition of goodwill Subsequent measurement requirements including the accounting alternative allowed for certain eligible entities Disclosure requirements for goodwill \nInstructions\nNone URL:https://sc.cpa/event/ssaa227-27-surgents-goodwill-impairment-an-essential-guide/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260807T025525Z CREATED:20260807T025525Z LAST-MODIFIED:20260807T025525Z UID:10006996-1814356800-1814356800@sc.cpa SUMMARY:(SSAA278/27) Surgent's Understanding Derivatives and Hedge Accounting: A Simplified Guide for CPAs DESCRIPTION:Event Description\nThis course provides CPAs with a comprehensive understanding of derivatives and hedging in financial management. Participants will explore the fundamentals of derivatives\, their strategic role in risk management\, and the differences between hedge accounting and traditional accounting methods. The course specifically covers fair value\, cash flow\, and net investment hedges\, and discusses their practical applications. This course also addresses hedge accounting\, including designation\, documentation\, and effectiveness testing. \nDesigned For\nCPAs interested in derivatives and hedge accounting \nObjectives\n\nIdentify derivatives’ strategic role in financial risk management\n Recognize differences between hedge accounting and traditional methods\n Distinguish fair value\, cash flow\, and net investment hedges in practice\n Determine key steps in hedge accounting: designation\, documentation\, and effectiveness testing\n Diffenentiate how fair value\, cash flow\, and net investment hedges mitigate financial risks\n\nMajor Subjects\nCommon types of derivatives Hedging vs. Speculation Market risk\, credit risk\, liquidity risk \nInstructions\nNone URL:https://sc.cpa/event/ssaa278-27-surgents-understanding-derivatives-and-hedge-accounting-a-simplified-guide-for-cpas/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260807T025548Z CREATED:20260807T025547Z LAST-MODIFIED:20260807T025548Z UID:10007001-1814356800-1814356800@sc.cpa SUMMARY:(SSBM127/27) Surgent's Planning and Strategy Formulation for Your Organization's Financial Success DESCRIPTION:Event Description\nHave you noticed that change is continuing to happen at a more and more rapid pace? Obviously\, some organizations survived change far better than others due to their ability to handle unexpected developments. Sick and tired of taking CPE that has no practical application or just regurgitates the same information over and over? Join us for this practical course\, which will present a fresh approach to planning and strategy formulation for your organization. Often thought of as a painful process\, planning and strategy formulation is probably one of the most important processes any organization undertakes in order to achieve financial success. We’ll explore this fresh approach to many different planning stages\, including the marketing plan\, the technology plan\, the capital plan\, the five-year operating plan and much more! The pandemic has shown us that our planning process must be far nimbler and allow our organization to shift rapidly. Today’s dynamic economic environment requires much more careful planning and strategy execution. Come find out how to make that happen for your organization. \nDesigned For\nCFOs\, controllers\, and finance professionals \nObjectives\n\nDevelop strategies for the organization that make an impact\n Avoid the political pitfalls that often come with the planning process and inhibit change\n Maximize the usefulness of the different plans developed for the organization\n Identify the differences between strategic and incremental planning\n Implement strategic planning at the department level\n Make the planning process enjoyable and painless for the entire organization\n Be familiar with the results of the case studies and exercises that reinforce key learning points throughout the course\n\nMajor Subjects\nDifferences between planning and budgeting Building change into the planning process The business model Strategic plan Marketing plan Financial forecasting Financial risk analysis Five-year operating plan \nInstructions\nNone URL:https://sc.cpa/event/ssbm127-27-surgents-planning-and-strategy-formulation-for-your-organizations-financial-success/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260807T025552Z CREATED:20260807T025551Z LAST-MODIFIED:20260807T025552Z UID:10007003-1814356800-1814356800@sc.cpa SUMMARY:(SSOT133/27) Surgent's Employer's Handbook: Legal\, Tax\, and Health Care Issues DESCRIPTION:Event Description\nThe employer-employee relationship strains both sides in uncertain times\, and businesses need CPAs\, controllers\, and other advisors to provide understanding of the complex legal\, tax\, and health care issues associated with all aspects of employment. This course provides in-depth coverage of this critical area. It will be updated and supplemented throughout the year to cover breaking developments. \nDesigned For\nCPAs seeking an in-depth understanding of employment issues \nObjectives\n\nIdentify the legal issues in hiring\, evaluating\, and firing employees\n Discuss federal laws that curtail an employer in taking actions involving employees and applicants\n Understand the requirements that fringe benefits and compensation programs place on employers\n\nMajor Subjects\nHiring and firing issues – What questions cannot be asked in an interview; how to document employee performance; establishing an annual review system; when an employer may and may not fire an employee\, and much more Employment contracts – An analysis of the legal and planning issues in structuring employment contracts; when noncompetition agreements will and will not work Employment issues in the economy – Telecommuters and other special situations Legal liability issues – Recognition of age discrimination\, sex discrimination\, FLSA issues\, minimum wage\, overtime\, sexual harassment\, and more Fringe benefit issues – COBRA\, Family and Medical Leave Act\, and new developments in health care Medical plans – Who is a full-time employee? \nInstructions\nNone URL:https://sc.cpa/event/ssot133-27-surgents-employers-handbook-legal-tax-and-health-care-issues/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260807T025811Z CREATED:20260807T025811Z LAST-MODIFIED:20260807T025811Z UID:10007009-1814356800-1814356800@sc.cpa SUMMARY:(SSTX167/27) Surgent's How to Settle an Estate – An Overview DESCRIPTION:Event Description\nThis course discusses the legal issues in probating and contesting a will\, plus the practical issues involved when settling an estate – marshaling of assets\, payment of creditors\, and distribution and accounting to beneficiaries. Inventory of estate assets is also discussed. \nDesigned For\nAccounting and Financial Professionals who wish to assist in settlement of an estate\, regardless of size \nObjectives\n\nDescribe the process of estate administration\, including the basics of creating the estate\n Identify the steps to take immediately upon the death of the decedent\n State the problems and pitfalls associated with the distribution of estate assets\n Know what to do when faced with legacies of solvent and insolvent estates\n\nMajor Subjects\nProcess of estate administration\, including the basics of creating the estate\, the role of the executor\, and how to probate a will Steps to take immediately upon the death of the decedent and the importance of inventorying the estate assets Problems associated with the distribution of estate assets Utilizing family settlement agreements \nInstructions\nNone URL:https://sc.cpa/event/sstx167-27-surgents-how-to-settle-an-estate-an-overview/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260807T025822Z CREATED:20260807T025821Z LAST-MODIFIED:20260807T025822Z UID:10007013-1814356800-1814356800@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:20260807T030034Z CREATED:20260807T030032Z LAST-MODIFIED:20260807T030034Z UID:10007019-1814356800-1814356800@sc.cpa SUMMARY:(SSTX210/27) Surgent's The One Big Beautiful Bill Act (OBBBA): A Complete Guide DESCRIPTION:Event Description\nThe breadth and complexity of the One Big Beautiful Bill Act (OBBBA) have created significant challenges for practitioners seeking to interpret and apply its provisions. This four-hour course highlights the Act’s most impactful updates for both individual and business taxpayers. By completing the course\, participants will gain clear\, practical guidance on the new requirements as well as renewed clarity on longstanding rules that continue to apply. \nDesigned For\nPractitioners who wish to gain an understanding of the OBBBA\, both for themselves and their clients \nObjectives\n\nAnalyze and apply key provisions of the One Big Beautiful Bill Act\n\nMajor Subjects\nThe SALT cap The Child and Dependent Care Credit The Child Tax Credit Trump Accounts Tips\, overtime\, and car loan interest Senior Deduction Estate tax changes 529 plans Investments in students and education Section 199A – QBI deduction Elimination of energy incentives Bonus depreciation and Section 179 changes Changes in the deduction of business interest and business losses R&E expenditures Form 1099 changes Expansion of Section 1202 stock Individual and corporate charitable contribution changes Opportunity Zones Limitation on wagering losses \nInstructions\nNone URL:https://sc.cpa/event/sstx210-27-surgents-the-one-big-beautiful-bill-act-obbba-a-complete-guide/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260807T030113Z CREATED:20260807T030113Z LAST-MODIFIED:20260807T030113Z UID:10007020-1814356800-1814356800@sc.cpa SUMMARY:(SSAA170/27) Surgent's The Most Critical Challenges in Not-for-Profit Accounting Today DESCRIPTION:Event Description\nIn recent years\, not-for-profits have applied critical new standards related to contributions of nonfinancial assets\, leases\, and more. However\, with all the focus on the new stuff\, have we forgotten any of the old stuff? FASB ASC 958 has a great deal to say about various accounting and reporting issues in the form of its implementation guidance and illustrations. Not knowing this guidance can result in lost time and erroneous applications of GAAP. In this course\, we will review some of the most critical illustrative not-for-profit guidance issued by the FASB. \nDesigned For\nNot-for-profit industry professionals and auditors \nObjectives\n\nIdentify the critical changes occurring in not-for-profit accounting today\n Skillfully implement today’s most challenging FASB standards affecting not-for-profits \n More effectively audit not-for-profit entities through superior knowledge of key accounting issues\n\nMajor Subjects\nKey issues related to not-for-profit financial reporting (e.g.\, presenting a measure of operations\, various disclosures\, concentrations of risk\, and etc.) Key challenges encountered in not-for-profit accounting (e.g.\, contributed services\, restricted contributions\, conditional contributions\, membership dues\, noncash contributions\, and etc.);; Additional issues in not-for-profit financial reporting \nInstructions\nNone URL:https://sc.cpa/event/ssaa170-27-surgents-the-most-critical-challenges-in-not-for-profit-accounting-today/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260807T030424Z CREATED:20260807T030423Z LAST-MODIFIED:20260807T030424Z UID:10007031-1814356800-1814356800@sc.cpa SUMMARY:(SSAA151/27) Surgent's AICPA 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 recently issued AICPA auditing and attest standards that will be effective for December 31\, 2022 audits and beyond. Next\, the course will review ethics interpretations recently issued by the Professional Ethics Executive Committee. \nDesigned For\nAccounting and auditing practitioners at all levels desiring to remain up to date on recent AICPA activities \nObjectives\n\nIdentify the key aspects of SASs that will be effective for December 31\, 2022 engagements\n Recall the basic provisions of SAS Nos. 142-145\, effective for 2023 year-end audits\n Review recently issued ethics interpretations\n\nMajor Subjects\nNew SAS Nos. 142-145 AICPA Code of Professional Conduct Updates \nInstructions\nNone URL:https://sc.cpa/event/ssaa151-27-surgents-aicpa-update/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260807T030644Z CREATED:20260807T030644Z LAST-MODIFIED:20260807T030644Z UID:10007038-1814356800-1814356800@sc.cpa SUMMARY:(SSTX160/27) Surgent's Guide to Payroll Taxes and 1099 Issues DESCRIPTION:Event Description\nEmployment taxes are often overlooked as an area where more planning may be effective. Payroll taxes have become an increasing burden for the average business and IRS penalties for noncompliance have risen dramatically in recent years. As a result\, they have also been subject to employer incentives. The Service has announced that uncovering noncompliance by employers ranks high on its audit list. This course presents an overview of employee versus independent contractor criteria\, the federal payroll taxes form\, Form 1099\, and related compliance issues. \nDesigned For\nCPAs in public accounting and industry with responsibility for payroll tax compliance \nObjectives\n\nDistinguish;an employee from an independent contractor and understand the relief available to employers who misclassify employees\n Understand the withholding requirements for FICA and federal income taxes for Forms W-2 and 1099\, including back-up withholding\n Examine employer requirements regarding Form W-4\n Understand the gig economy and the payroll tax responsibilities associated with it\n\nMajor Subjects\nStatutory employees\, independent contractors\, and possible changes to Section 530 relief Using SS-8 Payroll Tax Penalties — Who is a responsible person? Forms W-2\, 1099\, 1099-NEC\, SS-8\, W-4\, 941\, and Form 940 reporting/deposit requirements and due dates Understanding payroll tax responsibilities in the gig economy \nInstructions\nNone URL:https://sc.cpa/event/sstx160-27-surgents-guide-to-payroll-taxes-and-1099-issues/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260807T030831Z CREATED:20260807T030831Z LAST-MODIFIED:20260807T030831Z UID:10007041-1814356800-1814356800@sc.cpa SUMMARY:(SSAA139/27) Surgent's Financial Reporting Update for Tax Practitioners DESCRIPTION:Event Description\nTax advisors will be updated on the most recently enacted legislation and IRS guidance as well as updates of recent standard-setting activities at the FASB and AICPA. To start\, the course will review the significant tax\, financial accounting\, auditing\, accounting services\, and ethics guidance issued by standard setters over the past few years. The course will also focus on the unique income tax reporting implications of recently issued accounting standards\, such as leases (ASC 842) and credit losses (ASC 326). The course then discusses the preparation of tax-basis financial statements. Lastly\, the course will dive into the unique income tax accounting considerations which arise from certain types of transactions\, such as stock-based compensation\, and review the presentation and disclosure requirements of ASC 740. \nDesigned For\nAll tax practitioners desiring to remain up-to-date on recent accounting\, reporting\, and compilation and review activities \nObjectives\n\nRecall recent legislation with income tax implications\n Recognize recently issued Accounting Standards Updates (ASUs)\n Understand updates to ASC 842 and ASC 326\n Identify financial statement presentation and disclosure requirements under ASC 740\n Remember significant standards issued by the AICPA\n\nMajor Subjects\nRecent standard setting and consulting activities at the FASB Proposed updates to income tax accounting and financial statement disclosures Tax basis financial statements Recently issued Statements on Auditing Standards and other audit-related hot topics \nInstructions\nNone URL:https://sc.cpa/event/ssaa139-27-surgents-financial-reporting-update-for-tax-practitioners/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260807T030836Z CREATED:20260807T030836Z LAST-MODIFIED:20260807T030836Z UID:10007043-1814356800-1814356800@sc.cpa SUMMARY:(SSOT149/27) Surgent's Securing a Comfortable Retirement in the Age of Spending DESCRIPTION:Event Description\nThis course gives CPAs the knowledge to help their clients plan for retirement by evaluating how much retirement income will be required and strategizing about how to reach retirement goals. \nDesigned For\nCPAs looking to advise clients on retirement planning\, and CPAs looking for effective strategies for their own retirement \nObjectives\n\nHelp clients determine how much retirement income is necessary for the desired retirement lifestyle\n Identify resources available for retirement\n Explain how budgeting can determine retirement resources\n Understand how to build the three-legged retirement stool through employer retirement\, savings\, and Social Security\n Understand the need for Plan B when the ideal retirement goal is not achievable\n Explain ways that clients can convert the equity in a home to retirement income\n Explain how the value of a small business can be converted to retirement income\n Explain survival possibilities and how first-to-die and last-to-die survival probabilities are used in retirement planning for married couples\n Understand timing regarding the use of taxable retirement funds and nontaxable funds\, as well as strategies to minimize income tax on Social Security\n Recognize the role of various investment types\, such as life insurance\, annuities\, mutual funds\, equity holdings\, and bonds in retirement planning\n Summarize key points of recent research on the sustainability of retirement income and maintenance of desired retirement lifestyles\n\nMajor Subjects\nRetirement planning using variables such as desired lifestyle\, travel plans\, housing plans\, medical needs\, and family needs to customize a retirement plan unique to the client Using a residence and other real estate as retirement assets through equity and rent Using a small business as a retirement resource through creative retirement plans Overview of asset allocation\, portfolio management\, portfolio rebalancing\, and investment selection concepts\, before and after retirement The three-legged retirement stool: employer retirement\, savings\, and Social Security Planning with the retirement provisions of SECURE Act 2.0 Updates introduced by the One Big Beautiful Bill Act Distribution/asset liquidation planning Analysis of the most current/important research on retirement planning and sustaining retirement income levels \nInstructions\nNone URL:https://sc.cpa/event/ssot149-27-surgents-securing-a-comfortable-retirement-in-the-age-of-spending/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260807T031017Z CREATED:20260807T031017Z LAST-MODIFIED:20260807T031017Z UID:10007049-1814356800-1814356800@sc.cpa SUMMARY:(SSAA239/27) Surgent's Management's Discussion and Analysis - What You Need to Know DESCRIPTION:Event Description\nThis course provides an overview of the rules and regulations with respect to the management’s discussion and analysis (MD&A) section of an entity’s consolidated financial statements filed with the U.S. Securities and Exchange Commission (SEC). MD&A has been\, and continues to be\, a primary focus area of the SEC when reviewing public company filings. In fact\, it has consistently ranked in the top 10 of the most frequent comment letters issued by the SEC. \nDesigned For\nFinancial practitioners who want an overview of the objectives and focus areas related to MD&A \nObjectives\n\nIdentify the SEC Regulation applicable to MD&A\n Recognize the primary objective and focus areas related to MD&A\n Identify key information that should be included within a company’s MD&A\n Recognize the types of transactions that should be discussed in MD&A\n Identify methods to enhance the presentation of MD&A\n\nMajor Subjects\nThe overall importance of the rules and regulations with respect to the Management’s Discussion and Analysis (MD&A) section of an entity’s consolidated financial statements filed with the U.S. Securities and Exchange Commission (SEC) An overview of the SEC requirements in this area; Best practices offered by the SEC Comment letter examples pertaining to this area \nInstructions\nNone URL:https://sc.cpa/event/ssaa239-27-surgents-managements-discussion-and-analysis-what-you-need-to-know/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260807T031018Z CREATED:20260807T031018Z LAST-MODIFIED:20260807T031018Z UID:10007051-1814356800-1814356800@sc.cpa SUMMARY:(SSTX137/27) Surgent's The Complete Guide to Payroll Taxes and 1099 Issues DESCRIPTION:Event Description\nEmployment taxes are often overlooked as an area where more planning may be effective. Payroll taxes have become an increasing burden for the average business\, and IRS penalties for noncompliance have risen dramatically in recent years. The Service has announced that uncovering noncompliance by employers ranks high on its audit list. This course presents a comprehensive overview of federal payroll taxes\, Form 1099\, and related compliance issues. \nDesigned For\nCPAs in public accounting and industry with responsibility for payroll tax compliance \nObjectives\n\nDistinguish an employee from an independent contractor and understand the relief available to employers who misclassify employees\n Understand what is needed to complete Forms W-2\, 1099-MISC\, 1099-R\, and SS-8\n Understand the gig economy and the payroll tax responsibilities associated with it\n\nMajor Subjects\nPayroll tax requirements for wages\, including wages subject to the .9 percent tax\, employee benefits and reimbursements\, nonqualified deferred compensation\, stock options\, and tips Fringe benefits issues\, such as health insurance\, life insurance\, cafeteria plan benefits\, accountable and non-accountable plans\, standard mileage rates\, and per diem rates Special issues — Using a common paymaster\, how to file W-2s after a takeover\, merger\, or acquisition\, and state and local tax withholding Statutory employees\, independent contractors\, and possible changes to Section 530 relief Penalties — Who is a responsible person? Expenses and gross-up calculations Pension issues and payroll taxes including SIMPLE plans\, and Section 401(k) and pension distributions The Electronic Federal Tax Payment System (EFTPS) Forms I-9\, W-9\, W-2\, 1099\, 1099-NEC\, SS-8\, and 940 Understanding payroll tax responsibilities in the gig economy \nInstructions\nNone URL:https://sc.cpa/event/sstx137-27-surgents-the-complete-guide-to-payroll-taxes-and-1099-issues/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260807T031024Z CREATED:20260807T031023Z LAST-MODIFIED:20260807T031024Z UID:10007052-1814356800-1814356800@sc.cpa SUMMARY:(SSAA223/27) Surgent's Financial Statement Disclosures: A Guide for Small and Medium-Sized Businesses DESCRIPTION:Event Description\nA clear and concise set of proper financial statement disclosures can make or break an entity’s financial statements. Such disclosures are no longer simply additional information provided by a business; they can be complex in nature and difficult to both prepare and understand\, especially for small and medium-sized businesses. Oftentimes financial statement users will first turn to the notes in the financial statements in order to get a feel for where the business and its numbers might be heading\, so these disclosures need to be well-written and follow applicable standards. This course will focus on key balance sheet and income statement disclosure as well as accounting standards related to the two largest standard updates in years\, revenue (ASC 606) and leases (ASC 842)\, accounting policies\, changes in accounting estimates and errors\, subsequent events\, going concern\, and related party disclosures. The course will use illustrations\, examples based on private company financial statements disclosures\, and real-world excerpts from financial statements to provide you with a hands-on feel for the disclosure requirements across a number of accounting standards. \nDesigned For\nCPAs and other accounting professionals in public practice and business and industry involved in preparing financial statement disclosures for small and medium-sized businesses \nObjectives\n\nUnderstand and apply the professional requirements and guidance for preparing financial statement disclosures for all entities\, including small and medium-sized businesses\n Identify balance sheet\, income statement\, and statement of cash flows presentation issues\n Review disclosure examples from all sized entities\, including small and medium-sized businesses\n Be familiar with developing disclosure issues\, such as those related to the adoption of new accounting pronouncements\n Utilize hands-on examples and illustrations to increase your overall understanding and application of the material\n\nMajor Subjects\nFinancial statement disclosures for small and medium-sized businesses Balance sheet\, income statement\, and statement of cash flows presentation and disclosure issues Disclosure examples from all-sized entities that you can use to base your disclosures on Developing disclosure issues\, including disclosures related to the adoption of ASC 606 and ASC 842 \nInstructions\nNone URL:https://sc.cpa/event/ssaa223-27-surgents-financial-statement-disclosures-a-guide-for-small-and-medium-sized-businesses/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260807T031031Z CREATED:20260807T031031Z LAST-MODIFIED:20260807T031031Z UID:10007053-1814356800-1814356800@sc.cpa SUMMARY:(SSBM121/27) Surgent's CFO/Controller's Roadmap to Success: Integrated Planning\, Forecasting\, and Budgeting DESCRIPTION:Event Description\nIs your organization changing as fast as society? If not\, what will happen to it? These are questions that must be asked\, and their answers will often lead to needed changes to the planning process. 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.Recent economic and political changes have 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 for 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\n\nImplement an integrated approach to planning\, budgeting and forecasting for a more uniform process throughout the organization\n Avoid the political pitfalls that often come with the planning process and inhibit change\n Maximize the usefulness of the different plans developed for the organization\n Identify the differences between strategic and incremental planning\n Perform a financial risk analysis\n Perform an EVA analysis (PV\, ROI and Modified ROI)\n Be familiar with the results of the case studies and exercises that reinforce key learning points throughout the course\n\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/ssbm121-27-surgents-cfo-controllers-roadmap-to-success-integrated-planning-forecasting-and-budgeting/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260807T031114Z CREATED:20260807T031112Z LAST-MODIFIED:20260807T031114Z UID:10007056-1814356800-1814356800@sc.cpa SUMMARY:(SSAA268/27) Surgent's Surging Auditors: Searching for Unrecorded Liabilities DESCRIPTION:Event Description\nThe manager for Home D?cor and More (HDM) requests that participants conduct a search for unrecorded liabilities. The company experienced recent turnover in the accounts payable department so there is extra concern that all liabilities have been captured as of year-end. Participants will use their expertise to make resource requests from the HDM accounting team. Once they receive the supporting documentation\, they will trace transactions to the detail to identify whether each selection is properly recorded as of year-end. The manager will share feedback on the results of the search! \nDesigned For\nAccounting professionals who want to practice decision making related to the search for unrecorded liabilities ? \nObjectives\n\nPerform a search for unrecorded liabilities as of the balance sheet date\n Identify the accounting treatment for accounts payable\, accrued liabilities and accrued expenses\n Understand the risks involved in accounts payable\, accrued liabilities and accrued expenses at the assertion level\n Determine the appropriate audit evidence to obtain for the search for unrecorded liabilities\n Evaluate results from a search for unrecorded liabilities and make proposed adjustments based on the evaluation of the evidence\n Assess the propriety of accrued estimates and accounts payable\n Determine if proper cut-off procedures were followed\n\nMajor Subjects\nOptimal resource requests to support an appropriate search for unrecorded liabilities Tracing transactions to the detail to identify whether liabilities are properly recorded Evaluation of evidence to meet management’s assertions \nInstructions\nNone URL:https://sc.cpa/event/ssaa268-27-surgents-surging-auditors-searching-for-unrecorded-liabilities/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260807T031539Z CREATED:20260807T031539Z LAST-MODIFIED:20260807T031539Z UID:10007063-1814356800-1814356800@sc.cpa SUMMARY:(SSTX166/27) 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\n\nDistinguish a pure residence from a mixed-use residence and how Section 280A applies\n Discuss the application of Section 280A to a vacation home that is also rented out during part of the year\n Identify the issues related to the use of the residence as a home office\n\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/sstx166-27-surgents-tax-aspects-of-home-offices-and-vacation-homes/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260807T032133Z CREATED:20260807T032133Z LAST-MODIFIED:20260807T032133Z UID:10007072-1814356800-1814356800@sc.cpa SUMMARY:(SSAA244/27) Surgent's Latest Developments in Nonprofit Accounting and Auditing DESCRIPTION:Event Description\nThis year is indeed another year of significant change in the world of nonprofit accounting and auditing. Time is valuable\, and it’s hard to stay current in today’s rapidly changing environment. Let us save you time and effort in staying current through this informative update course. The course materials utilize a highly illustrative and innovative format. Over 20 focused exercises are included to provide an enhanced working knowledge of the latest developments in nonprofit accounting and auditing. \nDesigned For\nAuditors and industry professionals working in the nonprofit environment \nObjectives\n\nUnderstand the latest GAO\, OMB\, AICPA\, and FASB developments\n Keep your accounting and auditing skills up to date with current requirements\n Prepare for major changes on the horizon\n\nMajor Subjects\nDeveloping issues related to the 2024 Yellow Book revision and the 2024 revision to the Uniform Guidance for Federal Awards Key AICPA developments affecting audits of nonprofits (including SAS No. 146 on quality management) Key issues related to not-for-profit financial reporting (e.g.\, presenting a measure of operations\, various disclosures\, etc.) Key challenges encountered in not-for-profit accounting (e.g.\, conditional contributions\, restricted contributions\, contributed services\, membership dues\, noncash contributions\, etc.) \nInstructions\nNone URL:https://sc.cpa/event/ssaa244-27-surgents-latest-developments-in-nonprofit-accounting-and-auditing/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260807T032146Z CREATED:20260807T032146Z LAST-MODIFIED:20260807T032146Z UID:10007075-1814356800-1814356800@sc.cpa SUMMARY:(SSAA155/27) Surgent's Accounting Principle Changes -- What Every CPA needs to know 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\n\nList the different types of accounting changes and how they affect an entity’s financial statements\n Differentiate between the requirements for the different types of accounting changes\n Identify disclosure requirements related to changes in accounting principles\n\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/ssaa155-27-surgents-accounting-principle-changes-what-every-cpa-needs-to-know/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260807T032158Z CREATED:20260807T032157Z LAST-MODIFIED:20260807T032158Z UID:10007077-1814356800-1814356800@sc.cpa SUMMARY:(SSAA200/27) Surgent's FASB Update for Small and Medium-Sized Businesses: A Practical Implementation Guide DESCRIPTION:Event Description\nThis course provides a detailed discussion on the key topics related to financial reporting. The course will focus on all recent ASUs issued by the FASB with a concentration on issues of greatest significance to most accounting practitioners. Specifically\, the course will review all recently issued FASB updates\, with a focus on those related to leases (ASC 842)\, and credit losses (ASC 326)\, which will impact virtually all companies. The course will address other challenging areas of accounting\, such as accounting for income taxes and for debt instruments. Lastly\, it will provide you with a comprehensive review of recent Private Company Standard-Setting activities and what is on the FASB’s technical agenda. This course is the place to go for a detailed understanding of all the goings on at the FASB that impact smaller and medium-sized companies. \nDesigned For\nSmall and medium-sized practicing CPAs and their staffs\, both in public accounting and business and industry\, controllers\, accountants\, and other financial accounting personnel involved in financial statement preparation and review \nObjectives\n\nBe familiar with recent private company standard setting activities\n Review recently issued FASB Accounting Standards Updates that relate to small and medium-sized businesses\n Review the FASB’s recently issued lease accounting standard\n Understand the changes coming with the FASB’s new credit losses standard\n Be aware of other important practice matters\n Utilize hands-on examples and illustrations to increase your overall understanding and application of the material\n\nMajor Subjects\nPrivate company standard setting activities FASB Accounting Standards Updates (ASUs) relevant to smaller businesses Lease accounting implementation guidance ASC 326\, Credit Losses Accounting for income taxes Accounting for debt instruments \nInstructions\nNone URL:https://sc.cpa/event/ssaa200-27-surgents-fasb-update-for-small-and-medium-sized-businesses-a-practical-implementation-guide/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260807T032208Z CREATED:20260807T032206Z LAST-MODIFIED:20260807T032208Z UID:10007079-1814356800-1814356800@sc.cpa SUMMARY:(SSOT137/27) Surgent's Max the Tax: Crowdfunding DESCRIPTION:Event Description\nYour client\, Aida\, wants to share an amazing new product and service with the world\, but she needs funding. The product\, a sensory jacket\, syncs with virtual reality (VR) apps so people can use more of their senses in VR experiences. Ask relevant questions to create an effective fundraising campaign for the product. \nDesigned For\nAccounting professionals and anyone needing foundational information related to crowdfunding \nObjectives\n\nUnderstand how crowdfunding platforms work\n Be able to explain the different types of crowdfunding campaigns\n Implement strategies for building a successful crowdfunding campaign\n\nMajor Subjects\nHow crowdfunding works The different types of crowdfunding programs Strategies for building a crowdfunding campaign \nInstructions\nNone URL:https://sc.cpa/event/ssot137-27-surgents-max-the-tax-crowdfunding/ CATEGORIES:Self-Study Text END:VEVENT END:VCALENDAR